I SUMNER COUNTY BOARD OF EDUCATION INTERNAL SCHOOL FUNDS Financial Statements June 30, 2016 SUMNER COUNTY BOARD OF EDUCATION INTERNAL SCHOOL FUNDS Flnanclal Statements June 30, 2016
Contents Page
Flnanclal Statements Independent Auditors' Report
Combined Balance Sheet - Regulatory Basis - All Schools 3-4
Combined Statement of Revenues, Expenditures, and Changes In Fund Balances - Regulatory Basis - All Schools 5-6
Notes to the Financial Statements 7-10
Supplementary Information Individual Schools' Balance Sheets, Statements of Revenue, Expenditures, and Changes in Fund Balance - Regulatory Basis, alphabetically
High Schools 11
Middle Schools 39
Elementary Schools 61
Magnet School 113
Alternative School 115
Supplemental Schedules and Other Information Schedule of lnterfund and lnteraccount Transfers - By School 117
Schedule of Salary Supplements .162
Schedule of Fidelity Bond Coverage 173
Internal Control Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Governmental Auditing Standards 174
Schedule of Prior Year Findings and Questioned Costs 176 Parker, Parker & Associates, PLC Certified Public Accountants -----
1 000 NORTHCHASE:: DRIVE:: - SUITE: 260
STEVEN B. PARKER, CPA GOODLEi:TTSVILLE::, TN 37072 CHARLES N. PARKER, CPA TELEPHONE: 6 I 5-85B-8800 KAREN R. STEPHENS, CPA FAX: 615-859•8188 LAUREN S. ALLEN, CPA WWW.PARKERCPA.NET J. MATTHEW STAMPER, CPA BRYAN M. BELEW, CPA JILL C. COLEMAN, CPA JANA N. LOWE, CPA
To the Members of the Sumner County Board of Education Gallatin, Tennessee We have audited the accompanying combined balance sheet - regulatory basis of Sumner County Board of Education lntemal School Funds, as of June 30, 2016, and the related combined statement of revenues, expenditures and changes in fund balances - regulatory basis for the year then ended, and the related notes to the financial statements, which collectively comprise Sumner County Board of Education lntemal School Funds' basic financial statements, as listed in the table of contents. We also have audited the individual school balance sheets - regulatory basis, and the individual school statements of revenues, expenditures and changes in fUnd balances - regulatory basis presented as supplementary information, as defined by the Govemment Accounting Standards Board, in the accompanying individual school financial statements as of and for the year ended June 30, 2016, as listed in the table of contents. Management's Responsiblllty for the Flnanclal Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Tennessee Internal School Uniform Accounting Policy Manual. Management is also responsible for the design, Implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles As described in Note 1 of the financial statements, the financial statements are prepared by Sumner County Board of Education Internal School Funds on the basis of the financial reporting provisions of the Tennessee Internal School Uniform Accounting Policy Manual, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet the requirements of the State of Tennessee. The effects on the financial statements of the variances between the regulatory basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material.
MEMBERS: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANT!! TENNESSEE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS Adverse Opinion on U.S. Generally Accepted Accounting Principles In our opinion, because of the significance of the matter discussed in the "Basis for .Adverse Opinion on U.S. Generally Accepted Accounting PrinciplesD paragraph, the financial statements referred to in the first paragraph do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of Sumner County Board of Education Internal School Funds as of June 30, 2016, or changes in financial position for the year then ended. Unmodified Opinion on Regulatory Basis of Accounting In our opinion, the combined financial statements referred to in the first paragraph present fairly, in all material respects, the assets, liabilities and fund balances of Sumner County Board of Education Internal School Funds as of June 30, 2016, and the related revenue, expenditures and changes in fund balances for t~e year then ended, in accordance with the financial reporting provisions of the Tennessee Internal School Uniform Accounting Policy Manual described in Note 1. In addition, in our opinion. the individual school financial statements referred to in the first paragraph present fairly, in all material respects, the assets, liabilities and fund balances of Sumner County Board of Education Internal School Funds .as of June 30, 2016, and the related revenue, expenditures and changes in fund balances for the year then ended, in accordance with the financial reporting provisions of the Tennessee Internal School Uniform Accounting Policy Manual described in Note 1. Other Matters Other Information Our audit was conducted for the purpose of forming an opinion on the combined financial statements - regulatory basis that collectively comprise the Sumner County Board of Education Internal School Funds' basic financial statements. In addition, our audit was conducted for the purpose of forming an opinion on the individual school financial statements - regulatory basis, presented as supplementary information, as defined by the Government Accounting Standards Board. The supplemental schedules and other information, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements - regulatory basis of the schools. As described in Note 1 of the financial statements, the supplemental schedules and other information, as listed in the table of contents, are prepared by Sumner County Board of Education Internal School Funds on the basis of the financial reporting provisions of the Tennessee Internal School Uniform Accounting Policy Manual, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. The supplemental schedules and other information, as listed in the table of contents, are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements - regulatory basis. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements - regulatory basis and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements - regulatory basis themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplemental schedules and other information, as listed in the table of contents, are fairly stated, in all material respects, in relation to the basic financial statements - regulatory basis as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated 12-13-2016 on our consideration of Sumner County Board of Education Internal School Funds' internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Sumner County Board of Education Internal School Funds' internal control over financial reporting and compliance.
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December 13, 2016 SUMNER COUNTY BOARD OF EDUCATION INTERNAL SCHOOL FUNDS COMBINED BALANCE SHEET· REGULATORY BASIS· ALL SCHOOLS ) June 30, 2018
Assets
Accounts Cash lnventO!}'. Receivable Total Assets
Beech High $ 310,554 $ 8,696 $ $ 319,250 Gallatin High 519,287 2,100 3,223 524,610 Hendersonville High 546,107 2,732 548,839 Portland High 308,809 342 309,151 Station Camp High 371,973 3.119 375,092 Westmoreland High 210,884 210,884 White House High 274,609 274,609 EllJsMlddle 105,893 105,893 Hawkins Mlddle 41,744 41,744 Knox Doss Middle 60,884 60,884 Portland Middle East 20.398 536 20,934 Portland Middle West 65,664 594 66,258 Rucker Stewart Middle 56,186 587 177 56,950 Shafer Middle 58,588 989 645 60,222 Station Camp Middle 119,427 9 119,436 T.W. Hunter Middle 74,432 412 453 75,297 Westmoreland Middle 29,414 29.414 White House Middle 52,261 492 52,753 Beech Elementary 6,953 6,953 Benny .Bills Elementary 70,447 70,447 Bethpage Elementary 24.901 24,901 Clyde Riggs Elementary 20,210 394 20,604 Gatevlew Elementary 64,667 71 13 64,751 Gene W. Brown Elementary 60,238 49 60,287 Guild Elementary 28,528 28,528 George Whitten Elementary 82,481 82,461 H.B. Williams Elementary 46,872 74 46,946 Howard Elementary 35,011 35,011 Indian Lake Elementary 47,404 1,192 48,596 Jack Anderson Elementary 103,651 163 103,814 J.W. Wiseman Elementary 111.572 92 111,664 Lakeside Park Elementary 61, 191 61, 191 Madison Creek Elementary 62.856 62,856 Miiiersviiie Elementary 52,955 176 21 53,152 Nannie Berry Elementary 28,891 28,891 North Sumner Elementary 77,772 77,772 Oakmont Elementary 37,633 37,633 Station camp Elementary 21,220 1,135 22,355 Union Elementary 35,628 62 118 35,808 Vena Stuart Elementary 46,293 350 46,643 Walton Ferry Elementary 26,092 26,092 Watt Hardison Elementary 28,668 28,668 Westmoreland Elementary 94,813 397 95,210 Willlam Burrus Elementary 8,928 997 9,925 Merrol Hyde Magnet 128,694 252 267 129,213 R.T. Fisher High 1,547 1,547 Totals $ 4,6431210 $ 25,015 $ 5,914 $ 4,674,139
See notes to the financial statements. 3 SUMNER COUNTY BOARD OF EDUCATION INTERNAL SCHOOL FUNDS COMBINED BALANCE SHEET • REGULA TORY BASIS - ALL SCHOOLS June 30, 2016
LlablllUes and Fund Balances
LlabillUes Fund Balances Total Liabilities and Accounts Non- Total Fund Fund Pal'.able S~endable Restricted Assigned Unassi9ned Balances Balances
$ $ 8,696 $ 35 $ 144,779 $ 165,740 $ 319,250 $ 319,250 2,100 52,469 234,305 235,736 524,610 524,610 2,732 273,298 272,809 548,839 548,839 342 1,992 191,377 115,440 309,151 309,151 3,119 51 187,224 184,698 375,092 375,092 156,714 54,170 210,884 210,884 3,780 700 178,516 91,613 270,829 274,609 15,857 45,332 44,704 105,893 105,893 3 23,638 18,103 41,744 41,744 484 23,952 36,448 60,884 60,884 536 15,734 4,664 20,934 20,934 594 2?,169 38,495 66,258 66,258 587 70 18,361 37,932 56,950 56,950 989 19,164 40,069 60,222 60,222 9 21,269 50,542 47,616 119,436 119,436 412 515 23,226 51,144 75,297 75,297 11 16,757 12,646 29,414 29,414 492 1 29,568 22,692 52,753 52,753 70 1,756 1,216 3,911 6,883 6,953 400 552 69,495 70,447 70,447. 451 32 2,331 22,087 24,450 24,901 394 2,324 2,260 15,626 20,604 20,604 71 679 6,326 57,675 64,751 64,751 123 49 1,492 5,593 53,030 60,164 60,287 1,037 9,029 18,462 28,528 28,528 8,610 2,810 71.041 82,461 82,461 •. 74 10,052 3,359 33,461 46,946 46,946 600 622 33,789 34.411 35,011 40 1,192 40 5,806 41,518 48,556 48,596 163 9,502 2,592 91,557 103,814 103,814 200 92 6,371 6,510 98,491 111,464 111,664 558 4,067 56,566 61,191 61,191 5 4 9,536 53,311 62,851 62,856 176 2,968 4,583 45,425 53,152 53,152 2,110 26,781 28,891 28,891 25,047 5,965 46,760 77,772 77,772 1,632 500 35,501 37,633 37,633 1,135 595 1,713 18,912 22,355 22,355 62 6,151 29,595 35,808 35,808 350 5,585 1,234 39.474 46,643 46,643 9,198 1,722 15,172 26,092 26,092 1,527 114 4,400 22,627 27,141 28,668 397 273 11,912 82,628 95,210 95,210 2,311 2,327 5,287 9,925 9,925 252 6,667 70,157 52,137 129,213 129,213 168 196 1,183 1,547 1,547 $ 6,796 $ 25,015 $ 190,872 $ 1,835,235 $ 2,616.221 $ 4,667,343 $ 4,674,139
See notes to the financial statements. 4 SUMNER COUNTY BOARD OF EDUCATION INTERNAL SCHOOL FUNDS COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE· REGULATORY BASIS· ALL SCHOOLS FOR THE YEAR ENDED JUNE 30. 2016
Excess of Revenues Fund Balance over (under) June 30, 2015 Revenues Expenditures Expenditures
Beech High $ 263,873 $ 1,005,847 $ 952,815 $ 53,032 Gallatin High 506,443 933,548 917,141 16,407 Hendersonville High 541,949 1,183,211 1,176,285 6,926 Portland High 267,961 825,907 784,516 41,391 Station Camp High 299,163 1,130,961 1,055,814 75,147 Westmoreland High 178,909 405,266 373,035 32,231 White House High 203,395 713,074 645,602 67,472 Ellis Middle 86,840 195,985 176,732 19,253 Hawkins Middle 43,693 161,252 163,201 (1,949) Knox Doss Middle 51,847 193,787 184,750 9,037 Portland Middle East 17,158 88,924 85,481 3,443 Portland Middle West 59,235 197,239 189,744 7,495 Rucker Stewart Middle 62,674 209,292 215,603 (6,311) Shafer Middle 46,895 176,833 184,272 12,561 Station Camp Middle 99,243 311,069 290,760 20,309 T.W. Hunter Middle 56,096 294,215 274,975 19,240 Westmoreland Middle 27,303 125,952 123,841 2, 111 White House Middle 51,091 144,661 143,040 1,621 Beech Elementary 28,144 105,309 126,570 (21,261) Benny Bills Elementary 71,397 131,364 132,056 (692) Bethpage Elementary 25,616 68,328 69,099 (771) Clyde Riggs Elementary 18,823 59,155 57,095 2,060 Gateview Elementary 70,106 175,301 180,379 (5,078) Gene W. Brown Elementary 43,490 106,929 89,888 17,041 Guild Elementary 49,800 124,502 145,774 (21,272) George Whitten Elementary 65,351 76,808 59,698 17, 110 H.B. Williams Elementary 41,727 227,757 222,460 5,297 Howard Elementary 63,428 70,392 99,409 (29,017) Indian Lake Elementary 45,254 134,716 131,002 3,714 JackAnderson Elementary 115,753 262,314 274,416 (12,102) J.W. Wiseman Elementary 88,029 101,236 77,397 23,839 Lakeside Park Elementary 73,594 112,441 124,844 (12,403) Madison Creek Elementary 49,882 236,621 223,652 12,969 Millersville Elementary 50,859 70,736 68,463 2,273 Nannie Berry Elementary 46,888 127,749 145,746 (17,997) North Sumner Elementary 55,712 94,500 72,440 22,060 Oakmont Elementary 39,422 20,395 22,184 (1,789) Station Camp Elementary 17,804 200,970 197,554 3,416 Union Elementary 40,335 147,100 151,525 (4,425) Vena Stuart Elementary 58,657 95,346 106,987 (11,841) Walton Ferry Elementary 27,059 88,082 89,004 (922) Watt Hardison Elementary 19,154 94,856 86,869 7,987 Westmoreland Elementary 88,766 112,794 106,315 6,479 William Burrus Elementary 144,793 134,868 9,925 Merrol Hyde Magnet 140,089 431,015 441,947 (10,932) R.T. Fisher High 359 32,156 30,968 1,188 Totals $ 4,299,066 $ 11,950,688 $ 11,586,216 $ 384,472
See notes to the financial statements. 5 SUMNER COUNTY BOARD OF EDUCATION INTERNAL SCHOOL FUNDS COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE· REGULATORY BASIS ·ALL SCHOOLS FOR THE YEAR ENDED JUNE 30, 2018
Excess of Revenues and Other Sources over Change in Reserve Operating Operating Total Other Financing _(under) Expenditures and Fund Balance for lnvento!l'. Transfer In Transfer Out Sources ~Uses~ Other Uses June 30, 2016
$ 2,345 $ 5,328 $ 5,328 $ 2,345 $ 55,377 $ 319,250 1,760 66,817 66,817 1,760 18,167 524,610 (36) 50,591 50,591 (36) 6,890 548,839 (201) 37,384 37,384 (201) 41,190 309,151 782 25,676 25,676 782 75,929 375,092 (256) 27,273 27,273 (256) 31,975 210,884 (38) 19,118 19,118 (38) 67,434 270,829 33,584 33,584 19,253 105,893 15,767 15,767 (1,949) 41,744 8,818 8,818 9,037 60,884 333 1,707 1,707 333 3,776 20,934 (472) 8,648 8,648 (472) 7,023 66,258 587 19,402 19,402 587 (5,724) 56,950 766 19,167 19,167 766 13,327 60,222 (116) 37,761 37,761 (116) 20,193 119,436 (39) 17,089 17,089 (39) 19,201 75,297 4,865 4,865 2,111 29.414 41 13,569 13,569 41 1,662 52,753 14,363 14,363 (21,261) 6,883 (258) 1,411 1.411 (258) (950) 70,447 (395) 1,470 1,470 (395) (1, 166) 24,450 (279) 673 673 (279) 1,781 20,604 (277) 1,844 1,844 (277) (5,355) 64,751 (367) 12,310 12,310 (367) 16,674 60,164 4,096 4,096 (21,272) 28,528 14,440 14,440 17,110 82,461 (78) 56,400 56,400 (78) 5,219 46,946 39,396 39,396 (29,017) 34,411 (412) 34,830 34,830 (412) 3,302 48,556 163 98,861 98,861 163 (11,939) 103,814 (404) 6,183 6,183 (404) 23,435 111,464 3,278 3,278 (12,403) 61,191 88,277 88,277 12,969 62,851 20 3,326 3,326 20 2,293 53,152 35,988 35,988 (17,997) 28,891 1,843 1,843 22,060 77,772 580 580 (1,789) 37,633 1,135 52,237 52,237 1,135 4,551 22,355 (102) 7,191 7,191 (102) (4,527) 35,808 (373) 4,569 4,569 (373) (12,014) 46,643 (45) 4,567 4,567 (45) (967) 26,092 1,857 1,857 7,987 27,141 (35) 557 557 (35) 6,444 95,210 17,115 17,115 9,925 9,925 56 67,678 67,678 56 (10,876) 129,213 1,188 1,547 $ 3,805 $ 987,904 $ 987,904 $ 3,805 $ 368,277 $ 4,667,343
See notes to the financial statements. 6 Notes to the Financial Statements Sumner County Board of Education - Internal School Funds For the Year Ended June 30, 2016
Background Section 49-2-110, Tennessee Code Annotated, provides forintemal school funds, establishes responsibility for those funds, and requires schools to adopt and follow a uniform accounting manual.
Note 1. Summary of Slgnlfl~ant Accounting Policies
A. Financial Reporting Entity This report includes only the internal school funds of the Sumner County Board of Education (the "Funds"). Internal school funds consist of financial resources acc:;ounted for at the individual schools.
Internal School Funds Internal school funds reported In the accompanying financial statements include donations and grants made to the individual schools, fees collected by schools, funds received from the local board of education, funds raised through cooperative agreements, rental fees, and student activity funds.
Student Activity Funds Student activity funds include all money received from any source for school-sponsored student activities or school-sponsored events held at or in connection with a school, and specifically include, but are not limited to funds: • Derived from a school-sponsored academic, art, athletic, or social event involving students; • Raised by school-sponsored clubs involving students; • Raised by school-sponsored fundraisers involving students who are under the supervision of a school employee; • Received for a commission for the direct sale of items to students pursuant to a cooperative agreement between the school and an outside organization; • Received for the direct sale of items to students from a school-run bookstore located on school grounds; • Raised from fees charged to students; • Obtained from interest from any account that contains student activity funds; • Obtained from any related school-sponsored activity that involves the use of school personnel, students, and property during the school day.
B. Other Comprehensive Basis of Accounting (OCBOA) The accounting and financial reporting requirements for the internal school funds are set forth in the Tennessee Internal School Uniform Accounting Policy Manual. issued by the Tennessee Department of Education. The requirements established in the Tennessee Internal School Uniform Accounting Polley Manual differ from generally accepted accounting principles primarily in the presentation of the financial statements and restricted fund revenue and expenditure accounting and reporting. The following is a summary of the basic requirements of this other comprehensive basis of accounting.
The financial statements consist of balance sheets and statements of revenues, expenditures and changes in fund balances.
The combined financial statements present all of the individual schools in a columnar format and are required to be presented before the notes to the financial statements. These statements focus on each of the individual schools rather than the funds within the schools. In keeping with that focus, the columnar headings identify the individual schools rather than the funds.
The individual school financial statements present the detailed fund activity in each school and are included as supplementary information after the notes to the financial statements. 7. Notes to the Financial Statements - Continued Sumner County Board of Education - Internal School Funds For the Year Ended June 30, 2018
Note 1. Significant Accounting Policies - Continued B. Other Comprehensive Basis of Accounting (OCBOA) - Continued Revenues are classified by source and expenditures are classified by either function or object for the general fund but not the restricted fund. Revenues and expenditures of the restricted fund are recorded based on the specific group or activity which will benefit or expend the fund_s. The activity in the restricted uaccounts" is presented as total revenues and transfers in and total expenditures and transfers out for each account. A corresponding ufund balance 0 is presented for each account Although the restricted fund is a single fund, each account within the fund must present its portion of the restricted fund balance. Transfers reported on the financial statements represent authorized movement of funds between restricted accounts as well as between the general fund and restricted fund.
c. Measurement Focus and Basis of Accounting The accompanying financial statements are reported using the current financial resources. measurement focus. Accordingly, only current assets and current liabilities are included on the .·' balance sheets and the fund balances report only spendable resources. Internal school funds;>, . use the modified accrual basis of accounting. Under the modified accrual basis of accounting;': · revenues are recognized when they become both measurable and available. Managemerif ..·. policies define available as collectible within 60 days after the fiscal year end. Expenditures are ··
generally recognized when the related fund liability is incurred, if measurable. ·~ ·. D. Fund Structure The accounts of the individual school are organized on the basis of funds, each which is considered to be a separate accounting entity. The operations of each fund are accounted for· by providing a separate set of self-balancing accounts which are comprised of the fund's ·.· assets, liabilities, fund equity, revenues and expenditures. The funds are grouped in tfle accompanying financial statements as follows:
General Fund . The general fund is used to account for all money to be used for the general operation ·of the school or for the welfare of the student body. Revenues and expenditures in this fun~,: are not restricted to any specific group or activity.
Restricted Fund The restricted fund is used to account for money that is restricted for the use of a specifiq· . segment of the school population or legally restricted for a specific purpose and nQI +> intended to 'benefit the general school population. ' .,.,
E. Inventory ·· <·~~< Inventories are valued at the lower of cost (first-in, first-out) or market value (net realizaple· } ( · value). The purchases method is used to account for inventories. Under the purch~~:E!s . ii' method, inventories are reported as an expenditure when purchased (or when received' for · · donated items) rather than being capitalized as an asset liowever, significant amounts: of , · invenfory, if any; on hand at year-end are reported· as an asset in the financial statements. J~ · accordance with generally accepted accounting principles, the fair value of donated goods ana supplies are recognized as revenues and expenditures in the financial statements. For the current year no significant amounts of such donations were received.
F. Fund Balance
Nonspendable Fund Balance Fund balances reported as Nonspendable in the accompanying financial statements represent ·:·. amounts for inventory in the general fund.
8 Notes to the Financial Statements - Continued Sumner County Board of Education - Internal School Funds For the Year Ended June 30, 2016
Note 1. Significant Accounting Policies - Continued F. Fund Balance - Continued
Restricted Fund Balance Fund balances reported as restricted are the result of externally imposed restrictions placed upon certain resources accounted for in the restricted funds. This includes BEP (Basic Education Program) funds and grant funds.
When both restricted and unrestricted resources are available for use, it is the school system's policy to use restricted resources first, then unrestricted ·resources as they are needed.
Assigned Fund Balance Amounts that are constrained by each school's intent to be used for specific purposes are reflected as assigned in the accompanying financial statements. This includes accounts reported in the restricted fund at each school, except for those that account for externally restricted resources as described above. Inventory amounts for restricted accounts are reflected as assigned because the use of the proceeds from the sale of those inventories is assigned. Board of Education allocation amounts not spent by the end of the fiscal year are reflected as assigned in the general fund because the Board's intent is for those resources to be expended for instruction, administration, and/or operations and maintenance.
The Board of Education is authorized to assign amounts for specific purposes with respect to the amounts they allocate to the individual schools. The principal is the official authorized to assign all other amounts to a specific purpose. Authorization is established by the Tennessee Internal School Uniform Accounting Polley Manual.
Unassigned Fund Balance In accordance with generally accepted accounting principles, the general fund is the only fund at each school that reports amounts for unassigned fund balance. This classification represents fund balance that is not restricted and has not been assigned to specific purposes within the general fund. When both assigned and unassigned resources are available for use, it is the school system's policy to use assigned resources first, then unassigned resources as they are needed. The fund balance detail for the Funds is reflected on page 4. Additional detail is provided on the individual school financial statements.
Note 2. Deposits
Legal Provisions All deposits with financial institutions in excess of FDIC limits are required to be secured by one of two methods. Excess funds can be deposited with a financial institution(s) that participates in the State of Tennessee Bank Collateral Pool administered by the state treasurer. For deposits with financial institutions that do not participate in the bank collateral pool, state statutes requires that all deposits be collateralized with collateral whose market value is equal to 105 percent of t~e uninsured amount of the deposits.
Cash Deposits Cash in bank represents funds on deposit in various depositories.
Custodial Credit Risk Custodial credit risk is the risk that in the event of a bank failure, the school's deposits may not be returned to it. None of the school's deposits were exposed to custodial credit risk because all balances were entirely insured by the FDIC or through the Bank Collateral Pool with the State of Tennessee.
9 Notes to the Financial Statements - Continued Sumner County Board of Education - Internal School Funds For the Year Ended June 30, 2016
Note 3. Commitments Individual schools lease copier equipment and make the monthly payments using internal school funds. All leases of this nature can be cancelled at any time; therefore, the internal school funds have no long-term obligations in connection with leases.
Note 4. Capital Assets Capital assets acquired by the individual schools are recorded as expenditures at the time of purchase. Title and accountability for capital assets purchased pass automatically to the board of education.
10 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS • BEECH HIGH SCHOOL JUNE 30, 2016
Assets
Accounts Total Cash.in Bank Inventory Receivable Assets
General $ 165,739.56 $ 8,695.83 $ . $ 174,435.39
Restricted: General Athletics $ 56,013.75 $ $ - $ 56,013.75 Cheerleaders - Varsity 3,129.64 3,129.64 Cheerleaders • Basketball 833.98 833.98 Dance Team Freshman - Class of 2020 5,740.00 5,740.00 Sophomore - Class of 2019 15,450.00 15,450.00 Junior· Class of 2018 12,920.70 12,920.70 Senior - Class of 2017 2,036.89 2,036.89 Beta Club 3,395.07 3,395.07 FFA -Agriculture 1,248.72 1,248.72 Beach Patrol Club 375.00 375.00 FBLAClub 2,956.61 2,956.61 DECA 13,445.76 13,445.76 Honor Society 905.45 905.45 F.C.A. Drama Club 6,064.40 6,064.40 Noah's Promise 2,183.95 2,183.95 Interact 1, 143.73 1,143.73 Stars 489.16 489.16 HOSA 2,951.26 2,951.26 Foreign Language Account 675.61 - 675.61 Spanish Club 106.03 106.03 Mock Trial 727.68 727.68 Student Council 1,369.06 1,369.06 Chorus - Advanced 2,665.94 2,665.94 STEM 17.48 17.48 FACS 292.15 292.15 International Club 30.25 30.25 Graphic Arts Club 920.51 920.51 Best Buddies Club 373.96 373.96 Venture Club NTHS 900.10 900.10 FCCLA/HERO 1,906.79 1,906.79 Teachers' Lounge 3,209.82 3,209.82 Staff Development/Training Teacher Materials-SEP 34.52 34.52 Credit Recovery 300.00 300.00
Total Restricted $ 144,813.97 $ $ - $144,813.97 TOTAL $ 310,553.53 $ 8,695.83 $ - $ 319,249.36 ======--======
See notes to financial statements. 11 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS ·BEECH HIGH SCHOOL JUNE 30, 2018
LIABILITIES & FUND BALANCE
Liabilities Fund Balance
Total Accounts Total Non- Total Fund Llabilltles and Payable Llabllltles Spendable Restricted Assigned Unassigned Balance Fund Balance
$ $ - $' 8,695.83 $ $ - $ 165,739.56 $ 174.435.39 $ 174.435.39
$ $ $ $ - $ 56,013.75 $ . $ 56,013.75 $ 56,013.75 3,129.64 3,129.64 3,129.64 833.98 833.98 833.98
5,740.00 5,740.00 5,740.00 15,450.00 15,450.00 15,450.00 12,920.70 12,920.70 12,920.70 2,036.89 2,036.89 2,036.89 3,395.07 3,395.07 3,395.07 1,248.72 1,248.72 1,248.72 375.00 375.00 375.00 2,956.61 2,956.61 2,956.61 13,445.76 13,445.76 13,445.76 905.45 905.45 905.45
6,064.40 6,064.40 6,064.40 i 2,183.95 2,183.95 2,183.95 1,143.73 1,143.73 1,143.73 489.16 489.16 489.16 2,951.26 2,951.26 2,951.26 675.61 675.61 675.61 106.03 106.03 106.03 727.68 727.68 727.68 1,369.06 1,369.06 1,369.06 2,665.94 2,665.94 2,665.94 17.48 17.48 17.48 292.15 292.15 292.15 30.25 30.25 30.25 920.51 920.51 920.51 373.96 373.96 373.96
900.10 900.10 900.10 1,906.79 1,906.79 1,906.79 - 3,209.82 3,209.82 3,209.82 34.52 34.52 34.52 300.00 300.00 300.00
$ $ $ . $ 34.52 $ 144,779.45 $ . $ 144,813.97 $ 144,813.97
$ $ . $ 8,695.83 $ 34.52 $ 144,779.45 $ 165,739.56 $ 319,249.36 $ 319,249.36 ======~======--:::::::: ======
See notes to financial statements. 12 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND. CHANGES IN FUND BALANCES· REGULATORY BASIS· BEECH HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16
General: School Pictures $ - $ 13,000.00 $ $ - $ $ $ Student Vending Machines 4,661.65 School Yearbook 34,546.00 44,993.35 Magazlne Drive 14,981.39 12,581.71 Donations 32,032.11 24,320.10 Parking Fees 3,859.00 1,533.32 Textbook Fines and Replacement 34.00 Locker Fees (5.00) 4,781.00 Office Supplies 266.57 8,745.46 Copiers 14,064.43 Interest - checking 2,001.94 Instructional Supplies 200,710.36 155,281.53 977.87 Library 872.50 1,447.46 Custodial Supplies 1,969.37 Grounds Maintenance 15,051.75
Total General $ 148,921.30 $ 306,960.52 $ 284,769.48 $ 977.87 $ - $ 2,345.18 $ 174,435.39
See notes to financial statments. 13 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· BEECH HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16
Restricted: General Athletlcs $ 44,860.99 $ 351,791.93 $ 341,538.72 $ 1,116.55 $ 217.00 $ - $ 56,013.75 Cheerleaders - Varsity 1,199.95 25,848.60 24,028.91 340.00 230.00 3,129.64 Cheerleaders - Basketball 2,571.61 12,256.02 13,038.15 957.50 833.98 Dance Team 1,604.20 2,581.68 9n.48 Freshman - Class of 2020 5,770.00 30.00 5,740.00 Sophomore - Class of 2019 8,820.00 6,630.00 15,450.00 Junior - Class of 2018 10,130.00 23,409.00 20,618.30 12,920.70 Senior - Class of 2017 7,711.69 140.00 5,814.80 2,036.89 Beta Club 4,116.86 5,835.00 6,556.79 3,395.07 FFA- Agriculture n.18 38,882.49 37,710.95 1,248.72 Beach Patrol Club 375.00 375.00 FBLAClub 1,164.79 27,996.99 26,205.17 2,956.61 DECA 4,614.21 73,972.15 64,480.00 112.00 n2.60 13,445.76 Honor Society 929.05 1,064.00 1,087.60 905.45 F.CA 10.60 10.60 Drama Club 7,090.23 14,795.56 14,617.77 300.00 1,503.62 6,064.40 Noah's Promise 2,183.95 2,183.95 Interact 903.62 8,175.00 7,676.44 258.45 1,143.73 Stars 552.18 8,250.00 8,313.02 489.16 HOSA 2,438.57 18,847.93 18,335.24 2,951.26 Foreign Language Account 518.61 324.00 167.00 675.61 Spanish Club 686.03 315.00 895.00 106.03 Mock Trial 335.00 650.00 257.32 727.68 Student Council 1,944.28 244.50 819.72 1,369.06 Chorus - Advanced 1,181.96 32,137.00 31,756.64 1,503.62 400.00 2,665.94 STEM 17.48 17.48 FACS 212.72 985.00 905.57 292.15 lntematlonal Club 30.00 182.00 181.75 30.25 Graphic Arts Club 670.51 250.00 920.51 Best Buddies Club 498.64 124.68 373.96 Venture Club 0.27 0.27 NTHS 922.10 1,433.00 1,455.00 900.10 FCCLA/HERO 3,240.18 6,445.60 7,778.99 1,906.79 Teachers' Lounge 3,450.98 11,428.52 10,692.20 9n.48 3,209.82 Staff Development/Training 600.00 600.00 Teacher Matelials-BEP 14.78 17,000.00 16,980.26 34.52 Credit Recovery 2,350.00 750.00 2,800.00 300.00
Total Restricted $ 114,950.38 $ 698,887.13 $ 668,045.67 $ 4,349.65 $ 5,327.52 $ $ 144,813.97
TOTAL $ 263,871.68 $1,005,847.65 $ 952,815.15 $ 5,327.52 $ 5,327.52 $ 2,345.18 $ 319,249.36 ======
See notes to financial statments. 14 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· GALLATIN HIGH SCHOOL JUNE 30, 2018
Assets
Accounts Total Cash In Bank Inventory Receivable Assets
General $ 235,400.84 $ 2,100.45 $ 335.51 $ 237,838.80
Restricted: General Athletics $ 110,208.63 $ . $ 2,888.07 $ 113,098.70 Cheerleaders • Varsity 1-,684.87 1,684.87 Dance Team 7,569.11 7,569.11 Senior· Class of 2017 Class T-Shlrt FFA • AgriculbJre 7,550.55 7,550.55 HERGOClub 214.55 214.55 FCCLAClub 323.55 323.55 Art Club 281.53 281.53 FBLA Club 1,585.00 1,585.00 DecaClub 4.52 4.52 Honor Society 263.00 263.00 F.CA 157.58 157.56 Orama Club 4,019.90 4,019.90 Noah's Promise Club Band Fundralsers lnterad 356.78 358.78 Stars Club 984.82 984.82 HOSAClub 470.61 470.61 NavyJROTC 8,159.23 8,159.23 Academic Bowl 994.05 994.05 Student Council / Anchor Shop 1,415.73 1,415.73 Hospitality Committee Prom 24,524.28 24,524.26 Ultimate Frisbee Club 7.93 7.93 Fencing Club 205.00 205.00 Chorus Fundralsers Skills USA 286.96 286.98 Special Education 2,228.38 2,226.38 Cool Wave 17,601.24 17,601.24 Weather Club 28.50 26.50 Key Club 5,698.08 5,696.08 Tennessee Tomorrow 242.05 242.05 Trl-Hi-Y 581.43 581.43 Auto Mechanics 7,256.69 7,258.69 Best Buddies Club 418.72 418.72 National Technical Honor Soceity 75.00 75.00 Science Club 849.60 849.60 Renaissance 2,367.81 2,367.81 Math Tech Library Coffee Shop Loss/Recovery Account Teacher's Lounge 0.01 0.01 Staff Developmenl!Tralning Teacher Materials - BEP Relay for life Restricted Donation by Quaterback Club 13,086.25 13,086.25 Benevolence 112.76 112.76 Prom Past Time 896.84 896.84 Restrided Donation 33,483.91 33,483.91 CNC Router Project 2,457.74 2,457.74 Mini Grant Technology Grant 825.22 825.22 Metal I CAD Grant 4,430.01 4,430.01 FFA ·Food For All Grant 843.40 643.40 Alumni Scholarships 19,719.43 19,719.43 Project Pride Student Bank 1,859.20 1,659.20
Total Restricted $ 283,886.21 $ . $ 2,888.07 $ 286,774.26
TOTAL $ 519,287.05 $ 2,100.45 $ 3,223.58 $ 524,611.08 ======--== ==--======--==== =--====--======
See notes to financial statments. 15 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· GALLATIN HIGH SCHOOL JUNE 30, 2016
LIABILITIES & FUND BALANCE
LlabllltJH Fund Balance
Total Liabilities Accounts Total Fund and Fund Payable Total Liabilities Non- Spendable Restricted Assigned Unassigned Balance Balance
$ . $ $ 2,100.45 $ $ . $ 235,736.35 $ 237,838.80 $ 237,836.80
$ $ $ $ . $ 113,096.70 $ - $ 113,096.70 $ 113,096.70 1,684.67 1,684.87 1,684.87 7,569.11 7,569.11 7,569.11
7,550.55 7,550.55 7,550.55 214.55 214.55 214.55 323.55 323.55 323.55 261.53 261.53 261.53 1,585.00 1,585.00 1,585.00 4.52 4.52 4.52 263.00 263.00 263.00 157.56 157.56 157.56 4,019.90 4,019.90 4,019.90
358.78 358.76 358.76 984.82 984.62 984.62 470.61 470.61 470.61 6,159.23 6,159.23 6,159.23 994.05 994.05 994.05 1,415.73 1,415.73 1,415.73
24,524.26 24,524.26 24,524.26 7.93 7.93 7.93 205.00 205.00 205.00
286.96 266.96 286.96 2,226.36 2,228.36 2,228.38 17,801.24 17,601.24 17,801.24 26.50 26.50 26.50 5,696.08 5,696.08 5,696.08 242.05 242.05 242.05 561.43 581.43 581.43 7,256.89 7,256.69 7,258.69 416.72 418.72 418.72 75.00 75.00 75.00 849.60 849.60 849.60 2,367.61 2,387.61 2,367.81
0.01 0.01 0.01
13,086.25 13,066.25 13,086.25 112.76 112.76 112.76 696.84 898.84 898.84 . 33,483.91 33,483.91 33,483.91 2,457.74 2,457.74 2,457.74
825.22 625.22 825.22 4,430.01 4,430.01 4,430.01 843.40 843.40 843.40 19,719.43 19,719.43 19,719.43
1,659.20 1,659.20 1,859.20 $ $ $ - $ 52,468.79 $ 234,305.49 $ . $ 286,n4.26 $ 286,n4.28
$ . $ $ 2,100.45 $ 52,466.79 $ 234,305.49 $ 235,736.35 $ 524,611.06 $ 524,611.06 ===---=--======--====-- --======- ===-- =--====--- -
See notes to financial statments. 18 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· GALLATIN HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2018
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 08/30/18
General: School Pictures $ - $ 13,000.00 $ $ $ $ $ student Vending Machines 7,346.65 School Yearbook 19,966.71 19,228.87 School Wide Fundralsers 91,612.66 63,722.26 Donations 1,081.02 Parking Fees 1,337.25 Textbook Fines and Replacement 546.69 1,712.90 Lockers 2,432.20 Student ID 2,150.00 1,866.98 Interest - Checking 451.03 Interest - Business Mkl Savings 227.50 Office Supplies 1,650.00 1,754.70 Copiers 15,288.26 Instructional Supplies 185,314.55 204,266.35 "50,421.86 Library 586.46 5,018.19 0.83 School Safety 203.94 Custodial Supplies 264.32 Grounds Maintenance 27,672.36 1,431.61 School Assemblies 2,121.37 Field Trips 7,083.00 9,169.52 805.00
Total General $ 208,460.65 $ 331,016.27 $ 356,059.47 $ 52,659.30 $ - $ 1,760.05 $ 237,836.80
See notes to financial statements. 17 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· GALLATIN HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance . Reserve for Fund Balance 07/01115 Revenue Expenditure Transfer In Transfer Out Inventory 06130/16
Restricted: General Athletics $ 122,683.55 $ 279,936.92 $ 298,494.76 $ 9,789.64 $ 818.65 $ - $ 113,096.70 Cheer1eaders - Varsity 44.00 20,474.47 18,853.60 1,664.87 Dance Team 4,069.58 24,597.61 21,112.08 14.00 7,569.11 Senior - Class of 2017 6,760.00 7,828.17 1,068.17 Class T-Shlrt 703.00 1,050.95 347.95 FFA-Agricullure 9,306.04 48,993.44 47,572.98 3,175.95 7,550.55 HERGOClub 214.55 214.55 FCCLAClub 2,348.80 8,859.00 10,884.25 323.55 Art Club 192.52 355.00 285.99 261.53 FBLAClub 1,524.09 2,841.25 2,780.34 1,585.00 DecaClub 15.51 10,799.45 10,810.44 4.52 Honor Society 990.68 2,602.40 3,330.08 263.00 F.C.A. 157.56 157.56 Drama Club 3,538.75 4,865.85 3,984.70 400.00 4,019.90 Noah's Promise Club 157.98 157.98 Band Fundraisers 8,942.70 8,942.70 Interact 159.43 380.00 180.65 358.78 Stars Club 1,214.38 391.00 1,020.76 400.00 984.62 HOSAClub 577.35 9,217.65 9,324.39 470.61 NavyJROTC 4,002.33 8,738.00 6,581.10 6,159.23 Academic Bowl 3,304.29 4,216.30 4,526.54 2,000.00 994.05 Student Council /Anchor Shop . 1,161.45 5,639.63 4,984.21 16.00 417.14 1,415.73 Hospitality Committee 2,335.00 3,225.76 890.76 Prom 23,715.90 20,020.00 19,211.64 24,524.26 Ultimate Frisbee Club 7.93 7.93 Fencing Club 205.00 205.00 Chorus Fundraisers 14,354.00 12,102.12 2,251.88 Skills USA 408.96 122.00 286.96 Special Education 1,814.42 2,805.98 2,394.02 2,226.38 Cool Wave 14,853.86 20,961.49 1,218.74 16,995.37 17,601.24 Weather Club 26.50 26.50 Key Club 5,015.44 2,934.00 2,253.36 5,696.08 Tennessee Tomorrow 75.92 4,330.00 4,163.87 242.05 Tri-Hi-Y 697.56 116.13 581.43 Auto Mechanics 8,133.62 3,950.00 4,826.93 7,256.69 Best Buddies Club 79.58 544.00 204.86 418.72 National Technical Honor Socelly 25.00 810.00 760.00 75.00 Science Club 997.29 37.31 185.00 849.60 Renaissance 355.57 4,209.81 2,408.91 211.34 2,367.81 Math Tech . 7,431.46 870.80 702.46 7,599.78 Library Coffee Shop 1,223.75 1,222.92 0.83 Loss/Recovery Account 6,646.14 6,646.14 Teacher's Lounge 4,178.32 5,448.70 1,270.39 0.01 Staff DevelopmenVTralnlng 600.00 749.00 149.00 Teacher Materials - BEP 18,400.00 5,914.28 12,465.72 Relay for Life 1,944.73 1,944.73 Restricted Donation by Quaterback 11,870.36 12,601.74 1,896.21 9,489.64 13,086.25 Benevolence 112.76 112.76 Prom Past nme 896.84 896.84 Restricted Donation 36,251.83 3,190.40 5,958.32 33,483.91 CNC Router Project 2,457.74 2,457.74 Mini Grant 2,000.00 2,000.00 Technology Grant 825.22 825.22 Metal I CAD Grant 15,000.00 10,569.99 4,430.01 FFA- Food For All Grant 2,900.00 2,256.60 643.40 Alumni Scholarships 24,093.03 6,126.40 10,500.00 19,719.43 Project Pride 53.36 53.36 Student Bank 2,129.20 30.00 500.00 1,659.20
Total Restricted $ 297,982.64 $ 602,532.09 $ 561,081.15 $ 14,157.25 $ 66,816.55 $ - $ 286,774.28
TOTAL $ 506,443.29 $ 933,548.36 $ 917,14o.62 $ 66,816.55 $ 66,816.55 $ 1,760.05 $ 524,611.08 ======See notes to financial statements. 18 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· HENDERSONVILLE HIGH SCHOOL JUNE 30, 2018
Assets
Accounts Total Cash In Bank Inventory Recelvable Assets
General $ 272,808.47 $ 2.732.49 $ • $ 275,540.96
Restricted: General Athle!lcs $ 74,545.57 $ . $ - $ 74,545.57 Cheerleaders 5,984.08 5,984.08 Dance Team 222.57 222.57 Freshman· Class of 2020 347.32 347.32 Sophomora - Class of 2019 1,100.47 1.100.47 Juniors - Class of 2018 3,141.58 3,141.56 Seniors - Class of 2017 Beta Club 4,067.85 4,067.85 FFA ·Agriculture 29.832.70 29,832.70 Outdoors Club 1,183.25 1,183.25 Newspaper/Journalism Club 1,106.24 1,106.24 HHS Chess Club 40.36 40.36 FCCLAClub 143.40 143.40 Art Club 1,250.99 1.250.99 FBLACfub 5,373.61 5,373.61 Music Honor Society 62,00 62.00 Chorus/Music Fundralser 1,853.90 1,853.90 v.o.e. DECA 8,599.13 8,599.13 Vocational Honor Society 574.80 574.80 Honor Society 1,900.06 1,900.06 F.CA 247.22 247.22 Drama Club 25.841.97 25,841.97 Laun Club 206.98 206.98 SKiiis USA Club 1,796.10 1,796.10 Noah's Promise 3,884.29 3,884.29 Future Educators of America 293.41 293.41 Interact 372.77 372.77 Stars 1,130.99 1,130.99 HOSA 1,468.80 1,468.BO Marine Corp Jr ROTC 11,121,28 11.121.26 Spanish Club 227.08 227.06 French Club 67.15 67.15 Serteen 670.64 870.64 Academic Bowl 545.29 545.29 Diversified Tech Club 25.00 25.00 Student Council 23.297.92 23,297.92 Hospitality Commlltee 1,059.35 1,059.35 Model UN 1,254.98 1,254.98 Prom 24,980.83 24,960.63 GraduaUon 3,380.28 3,380.28 HHS Film Crew Club 20.00 20.00 Ping Pong Club 71.82 71.82 The Movement Club 28.56 28.56 Rubik's Cube Club 61.60 61.60 FACS Wiiiers Ciub 455.00 455.00 AP.Club 59.77 59.77 Game Council 25.00 25.00 NOH6 54.40 54.40 CDC 1,598.41 1,598.41 Best Buddies Club 344.09 344.09 Art Show Library Coffee Shop 378.38 378.38 Teachers' Lounge 7,965.64 7,965.64 Teacher Materlals-BEP Spanish Class Charity Svc ProJ Leukemia and Lymphoma Society Memorial Garden Fund 134.08 134.08 Scholarships 15,713.58 15,713.58 Restricted Donations 3,000.00 3,000.00 FFA- LTSIEnvlro Grant 6.04 6.04 Cred'it Recoveiy
Total Restricted $ 273,298.34 $ $ . $ 273,298.34
TOTAL $ 548,106.81 $ 2,732.49 $ . $ 548,839.30 === =~---:= ==--=====
See notes to financial statements. 19 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· HENDERSONVILLE HIGH SCHOOL JUNE 30, 2018
LIABILITIES & FUND BALANCE
Llabllltles Fund Balance
Total Accounts Total Non- Total Fund Llabllltles and Payable Llabilltles Spendable Restricted Assigned Unassigned Balance Fund Balance
$ $ . $ 2,732.49 $ $ - $ 272,808.47 $ 275,540.96 $ 275,540.96
I $ $ $ . $ 74,545.57 $ . $ 74,545.57 $ 74,545.57 5,984.08 5,984.08 5,984.08 222.57 222.57 222.57 347.32 347.32 347.32 1,100.47 1.100.47 1.100.47 3,141.58 3,141.58 3,141.58
4,067.115 4,067.85 4,087.85 29,832.70 29,832.70 29,832.70 1,183.25 1,183.25 1,183.25 1,108.24 1,106.24 1,106.24 40.36 40.38 40.36 143.40 143.40 143.40 1,250.99 1,250.99 1,250.99 5.373.61 5,373.81 5,373.61 62.00 62.00 62.00 1.853.90 1,853.90 1,853.90
8,599.13 8,599.13 8,599.13 574.80 574.80 574.80 1,900.06 1,900.06 1,900.06 247.22 247.22 247.22 25,841.97 25,841.97 25.841.97 208.98 208.98 206.98 1,796.10 1,796.10 1.796.10 3,884.29 3,884.29 3,884.29 293.41 293.41 293.41 372.77 372.77 372.77 1,130.99 1,130.99 1,130.99 1,468.80 1,468.80 1.468.80 11,121.28 11,121.28 11.121.28 227.06 227.08 227.06 67.15 67.15 67.15 870.64 870.64 870.64 545.29 545.29 545.29 25.00 25.00 25.00 23,297.92 23,297.92 23.297.92 1,059.35 1,059.35 1,059.35 1,254.98 1.254.98 1,254.98 24,960.63 24,960.63 24,960.83 3,380.28 3,380.28 3,380.28 20.00 20.00 20.00 71.82 71.82 71.82 28.58 28.56 28.56 81.80 61.60 81.60
455.00 455.00 455.00 59.77 59.77 59.77 25.00 25.00 25.00 54.40 54.40 54.40 1,598.41 1,598.41 1,598.41 344.09 344.09 344.09
378.38 378.38 378.38 7,965.64 7,965.64 7,965.64
134.08 134.08 134.08 15,713.58 15,713.58 15,713.SS 3,000.00 3,000.00 3,000.00 6.04 6.04 6.04
$ $ $ $ . $ 273,298.34 $ . $ 273.298.34 $ 273.298.34
$ $ . $ 2,732.49 $ - $ 273,298.34 $ 272,806.47 $ 548,839.30 $ 548,839.30 ======::::::::::=:::--::= ==--======--======--== ::===::;::;:===--======-- ==-====
See notes to financial statements. 20 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· HENDERSONVILLE HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01115 Revenue Expenditure Transfer In Transfer Out Inventory 06/30l16
General: School Pictures $ . $ 13,000.00 $ $ $ $ $ School Vending Machines 5,515.35 747.82 School Yearbook 39,917.20 35,773.13 370.00 School Wide Fundralsers 106,576.39 63,817.74 Donations 3,203.23 45.28 Parking Fees 5,475.00 2,838.17 Textbook Fines and Replacement 675.48 323.00 Locker Fees 3,811.55 Interest • Checking 660.57 Interest - CD 44.58 Tutor/Comp Lab Supplements 2,956.92 Office Supplies 1'15.00 5,827.13 Copiers 962.54 18,799.74 12,250.19 lnstrucllonal Supplies 237,466.07 227,372.77 26,635.59 Library 1,784.02 4,943.99 School Safety 9,303.11 Custodial Supplies 581.09 Grounds Maintenance 450.00 49,199.13 Advisory/School Assemblies 2.75 1,994.97
Total General $ 248,806.49 $ 415,850.18 $ 428,335.52 $ 39,255.78 $ • $ (35.97) $ 275,540.98
See notes to financial statements. 21 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ·REGULATORY BASIS ·HENDERSONVILLE HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06130/16
Restricted: General Athletics $ 70,336.85 $ 258,989.48 $ 253,880.76 $ . $ 900.00 $ . $ 74,545.57 Cheerleaders 6,224.74 53,303.30 54,443.98 900.00 5,964.08 Dance Team 222.57 3,790.00 3,790.00 222.57 Freshman • crass of 2020 1,214.00 866.68 347.32 Sophomore· Class of 2019 553.84 1,753.00 1,206.37 1,100.47 Juniors - Class of 2018 1,059.20 2,533.00 1,991.09 1,540.45 3, 141.58 Seniors· Class of 2017 1,358.97 9,164.00 8,982.52 1,540.45 Beta Club 4,399.37 2,415.00 2,748.52 4,087.85 FFA ·Agriculture 40,085.14 53,260.53 48,263.83 15,249.14 29,832.70 Outdoors Club 24,962.67 7,135.00 30,914.42 1,183.25 NewspapertJoumalism Club 1,106.24 1,106.24 HHS Chess Club 40.38 40.36 FCCLAClub 247.33 1,579.00 1,682.93 143.40 Art Club 1,069.13 22,748.50 22,568.64 1,250.99 FBLAClub 286.03 33,299.74 34,462.33 6,270.17 5,373.61 Music Honor Society 62.00 62.00 ChorustMusic Fundraiser 29,340.78 27,291.88 195.00 1,853.90 V.O.E. 10,431.07 2,109.26 12,540.33 DECA 8.882.53 39,723.68 40,007.08 8,599.13 Vocational Honor Society 574.80 574.80 Honor Society 1,715.97 7,532.61 5,548.52 1,800.00 1,900.06 F.CA. 247.22 247.22 Drama Club 19,126.55 24,694.65 17,979.23 25,841.97 Latin Club 230.55 1,265.00 1,288.57 206.98 Skills USA Club 2,171.73 548.00 923.63 1,796.10 Noah's Promise 1,857.80 18,642.25 15,815.76 1,000.00 3,884.29 Future Educators of America 293.41 293.41 Interact 372.77 372.n Stars 562.98 8,802.10 9,234.09 1,000.00 1,130.99 HOSA 1,143.24 4,861.06 4,535.50 1,468.80 Marine Corp Jr ROTC 8,671.25 61,256.n 58,806.74 11,121.26 Spanish Club 135.19 1,362.10 1,270.23 227.06 French Club 66.40 195.00 194.25 67.15 Serteen 870.64 870.64 Academic Bowl 239.40 1,259.00 953.11 545.29 Diversified Tech Club 25.00 25.00 Student Council 21,945.16 18,711.70 17,358.94 23,297.92 Hospitality Committee 1,031.85 1,875.00 1,847.50 1,059.35 Model UN 1,513.22 14,645.00 14,903.24 1,254.98 Prom 18,711.53 32,090.00 25,840.90 24,960.63 Graduation 7,974.09 4,593.81 3,380.28 HHS Alm Crew Club 20.00 20.00 Ping Pong Club 71.82 71.82 The Movement Club 28.56 28.56 Rubik's Cube Club 61.60 61.60 FACS 1,645.57 70.00 99.28 1,616.29 Writer's Club 305.00 150.00 455.00 A.P.Club 0.59 164.00 104.82 5e.n Game Council 25.00 25.00 NOH8 54.40 54.40 CDC 2,625.31 412.99 1,439.89 1,598.41 Best Buddies Club n4.86 430.n 344.09 Art Show 3,500.00 3,500.00 Library Coffee Shop 3,758.11 3,379.73 378.38 Teachers' Lounge 14,045.04 1,464.94 7,544.34 7,965.64 Teacher Materials-SEP 18,400.00 6,149.81 12,250.19 Spanish Class Charity Svc Proj 1,131.03 1,131.03 Leukemia and Lymphoma Society 2,570.24 2,570.24 Memorial Garden Fund 202.08 68.00 134.08 Scholarships 5,974.73 11,990.00 3,876.15 1,625.00 15,713.58 Restricted Donations 3,000.00 3,000.00 FFA • LTS!Enviro Grant 2,000.00 1,993.96 6.04 Credit Recovery 4,950.00 4,950.00
Total Restricted $ 293,143.35 $ 767,359.82 $ 747,949.05 $ 11,335.62 $ 50,591.40 $ . $ 273.298.34
TOTAL $ 541,949.84 $ 1, 183,210.00 $1,176,264.57 $ 50,591.40 $ 50,591.40 $ (35.97) $ 548,839.30 ======--======-==
See notes to financial statements. 22 SUMNER COUNlY SCHOOL SYSTEM • INTERNAL.SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· PORTLAND HIGH SCHOOL JUNE 30, 2016
Assets
Accounts Total Cash In Bank Inventory Receivable Assets
GENERAL $ 115,439.09 $ 341.60 $ . $ 115,760.69
RESTRICTED: General Athletics $ 61.916.00 $ $ 61,918.00 Cheerleaders 1.n2.54 7,772.54 Dance Team 398.00 398.00 Freshman • Class of 2020 370.18 370.18 Sophomore - Class of 2019 264.48 264.46 Junior • Class of 2016 77.52 77.52 Senior· Class of 2017 Class T..Shirt 171.61 171.61 Bela Club 43.21 43.21 FF A-Agrtcullure 280.38 280.38 FFA Grant 6,533.39 8,533.39 Forensics Club 34.37 34.37 FCCLAClub 238.90 238.90 ArtCJub 937.25 937.25 FBLAClub 24,485.35 24,485.35 DECAClub 1,691.15 1,691.15 Nad Honor Society 317.15 317.15 F.C.A. 407.75 407.75 Drama Club 5,395.90 5,395.90 Musical Theater 3,280.07 3,280.07 Fine Arts Choral Performances Drama Scholarship Fund Drafting/Skills USA 3,306.44 3,308.44 Noah's Promise 760.29 780.29 Future Ed of America 444.54 444.54 Virtual Enterprise/Panther Nauon 539.64 539.64 Band Fundralsers 55.00 55.00 Stars Club 1,493.54 1.493.54 HOSAClub 2,578.16 2,578.18 Fishing Teem 275.00 275.00 French Club 256.93 258.93 Academic Bowl 976.78 978.78 Student Council 4,360.71 4,360.71 Prom 16,811.63 16,811.63 Graduation lnlemaUonal Club 755.57 755.57 Chorus Fundralsers 1,287.52 1,287.52 STEM Club 346.45 346.45 Special Educadon 1.00 1.00 Special Olympics 200.00 200.00 Machine Shop 2.249.28 2.249.28 FACS 1,088.68 1,088.88 Class T·Shlrt 634.02 634.02 AnlmeClub 438.28 438.28 NCSS 994.15 994.15 BomThlsway 238.62 238.62 Environmental Club 374.24 374.24 Math Tech 1,785.55 1,785.55 Teacher's Lounge 4,854.68 4,854.68 Teacher's Malerlals • BEP 88.92 88.92 Mu Alpha Theta 98.41 98.41 United Way Renaissance 8,445.03 8,445.03 Strawbeny Sb1de 353.83 353.63 Leukemia and Lymphoma Society County Property Damage Restricted Donation 1,422.40 1,422.40 Gran111 500.92 500.92 Benevolence 159.16 159.16 School Bank 615.28 615.28 Restricted Total $ 193,369.61 $ $ - $ 193,369.61 TOTAL $ 308,808.70 $ 341.80 $ - $ 309,150.50 -======--====--=--======------==--=--==
See notes to financial statements. 23 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS ·PORTLAND HIGH SCHOOL JUNE 30, 2016
LIABILITIES & FUND BALANCE
Llabllltles Fund Balance
Total Accounts Total Non- Total Fund Llabllltles and Payable Llabllltles Spendable Restricted Assigned. Unassigned Balance Fund Balance
$ . $ • $ 341.80 $ $ . $ 115,439.09 $ 115,780.89 $ 115,780.89
$ . $ $ $ . $ 81,918.00 $ . $ 81,918.00 $ 81,918.00 7,772.54 7,772.54 7,772.54 398.00 398.00 398.00 370.16 370.16 370.16 264.46 264.46 264.46 77.52 77.52 77.52
171.61 171.81 171.61 43.21 43.21 43.21 280.38 280.38 280.38 8,533.39 6,533.39 6,533.39 34.37 34.37 34.37 238.90 238.90 238.90 937.25 937.25 937.25 24,485.35 24,465.35 24,485.35 1,691.15 1,691.15 1,691.15 317.15 317.15 317.15 407.75 407.75 41)7.75 5,395.90 5,395.90 5,395.90 3,280.07 3,281).07 3,280.07
3,306.44 3,308.44 3,308.44 760.29 760.29 761).29 444.54 444.54 444.54 539.64 539.64 539.64 55.00 55.00 55.00 1.493.54 1,493.54 1,493.54 2,578.18 2,578.18 2:578.18 275.00 275.00 275.00 256.93 256.93 256.93 976.78 978.78 978.78 4,360.71 4,360.71 4,360.71 18,811.63 16,811.63 16,811.63
755.57 755.57 755.57 1,287.52 1,287.52 1,287.52 346.45 348.45 348.45 1.00 1.00 1.00 200.00 200.00 200.00 2,249.28 2,249.28 2,249.28 1,068.88 1,068.68 1,088.88 634.02 834.02 634.02 438.28 436.28 436.28 994.15 994.15 994.15 238.82 238.62 238.62 374.24 374.24 374.24 1,785.55 1,765.55 1,785.55 4,654.68 4,854.68 4,854.68 68.92 68.92 88.92 98.41 98.41 98.41
8,445.03 8,445.03 8,445.03 353.63 353.63 353.63
1,422.40 1.422.40 1.422.40 500.92 500.92 500.92 159.18 159.16 159.16 615.26 615.26 615.28
$ . $ $ . $ 1,992.24 $ 191,377.37 $ . $ 193,369.81 $ 193,389.61
$ . $ . $ 341.80 $ 1,992.24 $ 191,377.37 $ 115,439.09 $ 309,150.50 $ 309, 150.50 ===-~ ====~ =------=---======~=---=---== =:.:t.====- ======
See notes to financial statements. 24 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - REGULATORY BASIS - PORTLAND HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16
General: Bookstore $ - $ 269.66 $ 85.48 $ $ $ School Pictures 5,000.00 Vending Machines 8,194.89 Yearbook 20,472.55 7,760.93 Bookfalr 17.05 School Wide Fundralsers 18,749.88 10,178.24 Donations 342.67 Parking Fees 2,965.00 2,470.28 Textbook Fines and Replacement 26.50 700.82 Lock Fees 855.00 507.50 Interest - Checking 567.24 Office Supplies 794.26 Copiers 12,068.56 11,305.80 Instructional 145,503.09 129,535.16 789.64 Library 2,663.00 83.70 Building and Grounds 46,833.62 School Assemblies 732.00 Field Trips 1,114.00 1,356.65
Total General: $ 110,253.59 $ 206,740.53 $ 213,107.20 $ 12,095.44 $ - $ (201.47) $ 115,780.89
See notes to financial statements. 25 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· PORTLAND HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund .Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 08130/16
Restricted : General Athletics $ 68,457.22 $ 257,694.77 $ 256, 141.00 $ 14,016.00 $ 2,108.99 $ . $ 81.,918.00 Cheerleaders 4,221.95 15,040.93 13,327.62 1,837.28 7,772.54 Dance Team 331.50 4,624.50 4,724.80 166.80 398.00 Freshman -·crass of 2020 1,198.00 827.84 370.16 Sophomore - Class of 2019 133.17 1,704.03 1,572.74 264.46 Junior - Class of 2018 128.51 2,993.10 3,044.09 77.52 Senior - Class of 2017 5,038.03 5,038.03 Class T-Shirt 515.00 343.39 171.61 Beta Club 33.20 1,561.20 1,551.19 43.21 FFA-Agriculture 171.43 42,935.76 42,826.81 280.38 FFAGrant 8,607.62 250.00 2,324.23 6,533.39 Forensics Club 1.53 17,762.67 17,996.63 266.80 34.37 FCCLAClub 496.21 18,291.37 18,366.93 50.00 231.75 238.90 Art Club 900.60 130.15 166.80 937.25 FBLAClub 22,975.78 23,321.77 21,812.20 24,485.35 DECAClub 22,821.61 21,130.46 1,691.15 Natl Honor Society 1,129.05 4,919.86 5,731.76 317.15 F.C.A. 417.71 1,107.00 1,116.96 407.75 Drama Club 4,096.03 6,068.00 4,625.43 166.80 309.50 5,395.90 Musical Theater 1,558.27 6,927.44 5,205.64 3,280.07 Fine Arts 834.00 834.00 Choral Performances 744.00 520.00 1,264.00 Drama Scholarship Fund 10.50 230.00 550.00 309.50 Drafting/Skills USA 2,578.44 730.00 3,308.44 Noah's Promise 625.72 1.456.62 1,322.05 760.29 Future Ed of America 444.54 444.54 Virtual Enterprise/Panther Nation 1,977.96 16,292.65 17,730.97 539.64 Band Fundraisers 55.00 55.00 Stars Club 2,265.91 36.00 1,040.12 231.75 1,493.54 HOSAClub 1,440.61 8,036.75 6,899.18 2,578.18 Fishing Team 275.00 275.00 French Club 256.93 256.93 Academic Bowl 713.56 1,626.00 1,927.15 564.37 976.78 student Council 2,814.88 5,891.46 4,345.63 4,360.71 Prom 15,617.15 18,430.00 17,235.52 16,811.63 Graduation 585.00 585.00 lntemational Club 755.57 755.57 Chorus Fundraisers 5.12 3,285.24 3,433.64 1,430.80 1,287.52 STEM Club 100.00 53.55 300.00 346.45 Special Education 1.00 1.00 Special Olympics 200.00 200.00 Machine Shop 143.27 840.01 1,266.00 2,249.28 FACS 194.26 1,260.00 385.58 1,068.68 Class T-Shirt 1,673.75 1,039.73 634.02 Anlme Club 100.68 1,160.00 822.40 438.28 NQSS 1,077.25 419.50 502.60 994.15 Som This Way 238.62 238.62 Environmental Club 374.24 374.24 Math Tech 1,526.19 6,939.00 7,079.64 400.00 1,785.55 Teacher's Lounge 4,279.51 6,244.38 9,374.21 3,705.00 4,854.68 Teacher's Materials - BEP 200.00 14,500.00 3,325.28 11,305.80 68.92 Mu Alpha Theta 98.41 98.41 United Way 871.53 871.53 Renaissance 3,776.61 48,640;35 44,332.64 360.70 8,445.03 Strawberry Stride 641.73 15,140.00 3,279.10 12,149.00 353.63 Leukemia and LymphOma Society 265.99 265.99 County Property Damage 30.00 30.00 Restricted Donation 1,022.40 9,581.00 9,181.00 1,422.40 Grants 17,299.42 16,798.50 500.92 Benevolence 130.32 212.22 233.38 50.00 159.16 School Bank 608.68 114.08 107.50 615.26
Total Restricted: $ 157,708.24 $ 619, 165.60 $ 571,408.79 $ 25,288.60 $ 37,384.04 $ - $ 193,369.61
TOTAL $ 267,961.83 $ 825,906.13 $ 784,515.99 $ 37,384.04 $ 37,384.04 $ (201.47) $ 309,150.50 ======--======See notes to financial statements. 26 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· STATION CAMP HIGH SCHOOL JUNE 30, 2016
Assets
Accounts Total Cash In Bank Inventory Receivable Assets
General $ 184,898.01 $ 3,119.18 $ . $ 187,817.19
Restricted: General Athletics $ 52,149.33 $ $ - $ 52,149.33 Cheerleaders • Varsity 37,901.28 37,901.28 Cheerleaders - Jr Varsity 11,334.87 11,334.67 Dance Team 8,198.91 6, 198.91 Senior- Class of 2017 Class of2018 Beta Club 440.41 440.41 FFA • Agrlculture 1,990.14 1,990.14 Science Club 2,976.39 2,978.39 FCCLAClub 1,307.91 1,307.91 Art Club 585.87 585.87 FBLAClub 1;137.37 1,737.37 V.O.E. 223.02 223.02 DECA 8,078.98 8,078.98 F.CA. 308.81 308.81 Drama Club 18,689.88 16,689.88 Travel Fund 8,413.01 8,413.01 Lalin Club 112.85 112.65 Skills USA Club 1,508.79 1,508.79 Noah's Promise 50.88 50.88 Band Fundralsers 11.59 11.59 Interact 1,447.01 1,44z.01 Stars 1,050.88 1,050.88 Anny Corp Jr. ROTC 858.74 858.74 Spanish Club 251.82 251.82 Foreign Language 489.03 489.03 GennanClub 88.35 88.35 Bison Tribe 12.02 12.02 Academic Bowl 2,972.89 2,972.89 Student Council 709.97 709.97 Youth in Govemment 345.55 345.55 Prom 10,031.81 10,031.81 Graduation 3,081.39 3,081.39 Chorus Fundralsers 1,548.82 1,548.82 Songwriting Club 48.00 48.00 Forensics Club 435.84 435.84 Special Education 988.58 988.58 ACIS Travel Fund 2.88 2.88 Reach 217.05 217.05 Literature Club 8.75 8.75 Hiking Club 188.20 188.20 History Club 132.00 132.00 Bison CA.R.E. 930.29 930.29 Occupational Skills 0.50 0.50 Writer's of Our 42.11 42.11 Math Club 845.71 845.71 Chess Club 88.41 88.41 Loss/Insurance Recovery Teachers' Lounge 7,157.06 7, 157.08 Teacher of the Year 49.24 49.24 Teacher Materials· BEP 4.91 4.91 Relay for Life 39.11 39.11 Special Olympics 587.99 587.99 DNU Inspire 2 Include 0.37 0.37 Benevolence 84.38 84.38 Scholarships 518.00 518.00 Restricted Donation Mini-Grants 48.23 48.23 Credit Recovery
Total Restricted $ 187,274.90 $ $ . $ 187,274.90
TOTAL $ 371,972.91 $ 3,119.18 $ - $ 375,092.09 =------===----======;:::::==---= -
See notes to financial statements. 27 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· STATION CAMP HIGH SCHOOL JUNE 30, 2016
LIABILITIES & FUND BALANCE
Liabilities Fund Balance Total Accounts Total Non- Total Fund Liabilities and Payable Liabilities Spendable Restricted Assigned Unassigned Balance Fund Balance
$ $ . $ 3, 119.18 $ $ . $ 184,698.01 $ 187,817.19 $ 187,817.19
$ $ $ $ . $ 52,149.33 $ . $ 52,149.33 $ 52, 149.33 37,901.28 37,901.28 37,901.28 11,334.67 11,334.87 11,334.87 6,198.91 6,198.91 6, 198.91
440.41 440.41 440.41 1,990.14 1,990.14 1,990.14 2,976.39 2,976.39 2,976.39 1,307.91 1,307.91 1,307.91 585.67 585.67 585.67 1,737.37 1,737.37 1,737.37 223.02 223.02 223.02 8,076.98 6,076.96 8,076.96 308.61 308.61 308.61 16,689.88 16,689.88 16,689.66 8,413.01 6,413.01 8,413.01 112.65 112.65 112.65 1,508.79 1,508.79 1,508.79 50.86 50.86 50.86 11.59 11.59 11.59 1,447.01 1,447.01 1,447.01 1,050.88 1,050.88 1,050.88 656.74 856.74 656.74 251.62 251.62 251.62 489.03 489.03 489.03 86.35 86.35 88.35 12.02 12.02 12.02 2,972.89 2,972.89 2,972.89 709.97 709.97 709.97 345.55 345.55 345.55 10,031.81 10,031.81 10,031.61 3,061.39 3,061.39 3,061.39 1,546.82 1,546.82 1,546.62 "46.00 48.00 48.00 435.64 435.64 435.64 968.56 968.56 968.56 2.86 2.86 2.86 217.05 217.05 217.05 8.75 8.75 6.75 188.20 166.20 166.20 132 ..00 132.00 132.00 930.29 930.29 930.29 0.50 0.50 0.50 42.11 42.11 42.11 845.71 845.71 845.71 66.41 66.41 66.41
7,157.06 7,157.06 7,157.06 49.24 49.24 49.24 4.91 4.91 4;91 39.11 39.11 39.11 587.99 587.99 587.99 0.37 0.37 0.37 64.36 84.38 84.36 518.00 518.00 518.00
46.23 46.23 46.23
$ $ $ . $ 51.14 $ 167,223.76 $ . $ 187,274.90 $ 167,274.90 $ $ - $ 3, 119.16 $ 51.14 $ 167,223.76 $ 184,698.01 $ 375,092.09 $ 375,092.09 ===--=:======--======---= -----=--== ==::::;;:::::--= ------
See notes to financial statements. 28 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· STATION CAMP HIGH SCHOOL FOR THE VEAR ENDED JUNE 30, 2016
Change In Fund Balanc:e Reserve for Fund Balance 07101115 Revenue Expenditure Transfer In Transfer Out lnventorv 06130116
General: Student Vending Machines $ - $ 6,041.90 $ $ $ $ $ School Yearbook 56,718.84 57,366.70 94.00 Donations 815.95 Parking Fees 4,610.00 2,859.00 Textbook Fines and Replacement 399.00 399.00 Locker Fees 259.00 Student ID 220.00 3,578.40 Interest - Checking 478.09 Office Supplies 5,436.14 Copiers 9,000.00 8,803.72 Instructional Supplies 248,437.59 179,017.04 1,905.62 Library 411.00 2,257.73 Custodial Supplies 417.31 Building and Grounds 6,211.42 Field Trips 3,331.00 3,202.37
Total General $ 124,379.93 $ 330,463.37 $ 269,807.83 $ 1,999.62 $ - $ 782.10 $ 187,817.19
See notes to financial statements. 29 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - REGULATORY BASIS - STATION CAMP HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07101115 Revenue Expenditure Transfer In Transfer Out Inventory 06130/16
Restricted: General Athletics $ 42, 121.11 $ 392,425.41 $ 372,294.07 $ 2,849.00 $ 12,952.12 $ - $ 52,149.33 Cheerleaders - Varsity 32,496.50 31,928.25 27,124.71 1,937.32 1,336.08 37,901.28 Cheerleaders - Jr Varsity 11,541.85 13,722.23 14,514.17 987.08 402.32 11,334.67 Dance Team 6,726.33 24,750.01 25,479.43 455.00 253.00 6,198.91 Senior - Class of 2017 653.72 650.15 3.57 Class of 2016 22.00 22.00 Beta Club 0.55 4,160.75 3,630.89 90.00 440.41 FFA-Agriculture 368.32 31,510.45 30,538.63 650.00 1,990.14 Science Club 2,047.22 1,838.00 1,343.83 435.00 2,976.39 FCCLAClub 2,325.51 11,514.66 13,281.26 749.00 1,307.91 Art Club 585.67 585.67 FBLAClub 1,140.13 6,030.80 5,433.56 1,737.37 V.O.E. 223.02 223.02 DECA 7,658.66 75,250.23 75,147.43 769.00 453.50 8,076.96 F.C.A. 290.61 18.00 308.61 Drama Club 9,753.88 19,776.80 12,840.80 16,689.88 Travel Fund 7,828.99 72,518.96 71,934.94 8,413.01 Latin Club 217.65 559.00 664.00 112.65 Skills USA Club 1,508.79 1,508.79 Noah's Promise 193.05 142.19 50.86 Band Fundraisers 11.59 11.59 Interact 1,332.11 309.00 833.10 639.00 1,447.01 Stars 1, 118.02 67.14 1,050.88 Army Corp Jr. ROTC 2,303.69 16,636.12 20,237.69 2,450.00 295.38 856.74 Spanish Club 26.67 1,354.00 1,347.05 218.00 251.62 Foreign Language 489.03 489.03 German Club 102.10 280.75 267.00 88.35 Bison Tribe 522.34 1, 160.00 1,603.32 67.00 12.02 Academic Bowl 2,972.89 2,972.89 Student Council 504.02 9,622.51 10,928.13 1,511.57 709.97 Youth in Government 418.24 1,843.00 1,715.69 345.55 Prom 25,772.29 28,350.00 44,090.48 10,031.81 Graduation 1,549.02 3,190.00 1.657.63 3,081.39 Chorus Fundraisers 1,082.47 4,432.00 3,967.65 1,546.82 Songwriting Club 48.00 48.00 Forensics Club 595.64 225.00 480.00 95.00 435.64 Special Education 570.31 4,359.44 4,071.19 110.00 968.56 ACIS Travel Fund 2.86 2.86 Reach 251.55 15.50 50.00 217.05 Literature Club 8.75 8.75 Hiking Club 188.20 188.20 History Club 132.00 132.00 Bison CARE. 21.70 2,620.56 1,986.97 275.00 930.29 Occupational Skills 0.50 0.50 Writer's of Our 42.11 42.11 Math Club 38.64 2,012.00 1,597.93 393.00 845.71 Chess Club 66.41 66.41 Loss/Insurance Recovery 129.62 129.62 Teachers' Lounge 5,900.94 1,877.54 6,892.42 6,321.00 50.00 7,157.06 Teacher of the Year 49.24 49.24 Teacher Materials - BEP 9,000.00 8,995.09 4.91 Relay for Life 2,530.30 2,491.19 39.11 special Olympics 652.17 2,002.50 4,467.68 2,411.00 10.00 587.99 DNU Inspire 2 Include 10,909.37 11,045.00 136.00 0.37 Benevolence 264.38 180.00 84.38 Scholarships 518.00 350.00 350.00 518.00 Restticted Donation 9,611.00 9,611.00 Mini-Grants 46.23 46.23 Credit Recovery 50.00 1,600.00 1,650.00
Total Restricted $ 174,783.57 $ 800,497.11 $ 786,006.16 $ 23,675.97 $ 25,675.59 $ - $ 187,274.90
TOTAL $ 299,163.50 $ 1, 130,960.48 $ 1,055,813.99 $ 25,675.59 $ 25,675.59 $ 782.10 $ 375,092.09 ======--======--======
See notes to financial statements. 30 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET - REGULATORY BASIS ·WESTMORELAND HIGH SCHOOL JUNE 30, 2016
Assets
Accounts Total Cashin Bank Inventory Receivable Assets
General $ 54,169.64 $ $ - $ 54,169.64
Restricted: General Athletics $ 106,245.02 $ $ - $ 106,245.02 Cheerleaders - Varsity 3,140.81 3,140.81 Seniors - Class of 2017 Juniors - Class of 2018 1,306.17 1,306.17 Sophomore - Class of 2019 1,020.00 1,020.00 Freshman - Class of 2020 1,511.31 1,511.31 Beta Club 511.93 511.93 FFA-Agricurture 11,453.98 11,453.98 Science Club 346.27 346.27 FCC LA 24.31 24.31 FBLA 629.07 629.07 Vocational Honor Society 72.00 72.00 F.CA. 311.13 311.13 Drama 105.91 105.91 Noah's Promise 153.24 153.24 HOSAClub 1,113.47 1,113.47 Spanish Club 60.30 60.30 Academic Club 155.00 155.00 Student Council 263.72 263.72 Prom 1,901.98 1,901.98 Homecoming 1,430.90 1,430.90 Graduation 900.00 900.00 Chorus Activities VICA/General Metals/Shop 8,040.99 8,040.99 History Club 487.21 487.21 Art Club 75.00 75.00 Interact Club 500.00 500.00 Golf Tournament Fundraising CDC Fundraiser 221.13 221.13 Teacher's Lounge 2.265.06 2,265.06 School Improvements 11,655.83 11,655.83 Teacher Materials - BEP Sunshine Fund 436.64 436.64 Scott Rippy Scholarship Fund Restricted Donation Benevolence 185.29 185.29 School Bank 190.25 190.25
Total Restricted $ 156,713.92 $ $ - $ 156,713.92 TOTAL $ 210,883.56 $ $ - $ 210,883.56 ======------
See notes to financial statements. 31 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET - REGULATORY BASIS - WESTMORELAND HIGH SCHOOL JUNE 30, 2016
LIABILITIES & FUND BALANCE
Liabilities Fund Balance
Total Accounts Total Non- Total Fund Llabllltles and Payable Liabilities Spendable Restricted Assigned Unassigned Balance Fund Balance
$ $ $ - $ - $ 54,169.64 $ 54,169.64 $ 54,169.64
$ $ $ $ - $ 106,245.02 $ - $ 106,245.02 $ 106,245.02 3,140.81 3, 140.81 3,140.81
1,306.17 1,306.17 1,306.17 1,020.00 1,020.00 1,020.00 1,511.31 1,511.31 1,511.31 511.93 511.93 511.93 11,453.98 11,453.98 11,453.98 346.27 346.27 346.27 24.31 24.31 24.31 629.07 629.07 629.07 72.00 72.00 72.00 311.13 311.13 311.13 105.91 105.91 105.91 153.24 153.24 153.24 1,113.47 1,113.47 1,113.47 60.30 60.30 60.30 155.00 155.00 155.00 263.72 263.72 263.72 1,9!J1.98 1,901.98 1,901.98 1,430.90 1,430.90 1,430.90 900.00 900.00 900.00
8,040.99 8,040.99 8,040.99 487.21 487.21 487.21 75.00 75.00 75.00 500.00 500.00 500.00
221.13 221.13 221.13 2,265.06 2,265.06 2,265.06 11,655.83 11,655.83 11,655.83
436.64 436.64 436.64
185.29 185.29 185.29 190.25 190.25 190.25
$ $ $ $ - $ 156,713.92 $ - $ 156,713.92 $ 156,713.92 $ $ $ $ - $ 156,713.92 $ 54,169.64 $ 210.883.56 $ 210,883.56 ======
See notes to financial statements. 32 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· WESTMORELAND HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2018
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 08130/18
General: Student Vending Machines $ - $ 16,139.40 $ 15,189.50 $ $ $ $ School Yearbook 29,025.00 25,656.12 55.00 Donations 156.30 Textbook Fines and Replacement 67.50 179.00 ·Interest - Checking 233.82 Interest - CD 116.30 Interest - Money Market 149.66 Tutor/Comp Lab Supplements 886.83 Office/Administration 5,319.09 Copiers 4,212.01 Instructional Supplies 69,557.49 59,513.78 5,872.93 Library 178.10 627.19 Custodial Supplies 265.78 Grounds Maintenance 3,272.29
Total General $ 47,995.84 $ 115,623.57 $ 115,121.59 $ 5,927.93 $ - $ (256.11) $ 54,169.64
See notes to financial statements. 33 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES JN FUND BALANCES • REGULATORY BASIS ·WESTMORELAND HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out lnventorv 06/30/16
Restricted: General Athletics $ 77,860.31 $ 160,154.55 $ 132,639.84 $ 2,270.00 $ 1,400.00 $ - $ 106,245.02 Cheerleaders - Varsity 10,974.69 18,525.48 26,359.36 3,140.81 Seniors - Class of 2017 5,280.00 3,228.22 2,051.78 Juniors - Class of 2018 1,036.17 300.00 30.00 1,306.17 Sophomore· Class of 2019 240.00 780.00 1,020.00 Freshman - Class of 2020 131.31 1,380.00 1,511.31 Beta Club 558.76 180.00 226.83 511.93 FFA - Agriculture 11,846.28 16,952.67 17,419.97 100.00 25.00 11,453.98 Science Club 1,784.66 5,969.08 7,407.47 346.27 FCC LA 20.23 3,495.60 3,516.52 25.00 24.31 . FBLA 288.68 16,680.08 16,284.69 55.00 629.07 Vocational Honor Society 112.00 920.00 960.00 72.00 F.CA. 311.13 311.13 Drama 642.09 1,924.53 1,388.35 105;91 Noah's Promise 303.39 150.15 153.24 HOSAClub 1,038.47 75.00 1,113.47 Spanish Club 72.64 998.50 1,010.84 60.30 Academic Club 400.00 245.00 155.00 Student Council 167.24 96.48 263.72 Prom 4,208.03 9,750.00 9,356.05 2,700.00 1,901.98 Homecoming 1,508.88 2,939.78 1,430.90 Graduation 912.00 1,812.00 900.00 Chorus Activities · 2,682.00 632.50 2,049.50 VICA/General Metals/Shop 7,024.75 8,365.36 7,349.12 8,040.99 History Club 487.21 487.21 Art Club 75.00 75.00 Interact Club 500.00 500.00 Golf Tournament Fundraising 20.00 17,822.46 8,740.58 9,101.88 CDC Fundraiser 191.73 101.40 72.00 221.13 Teacher's Lounge 588.33 7,590.49 7,748.76 1,835.00 2,265.06 School Improvements 3,599.73 750.00 795.78 8,101.88 11,655.83 Teacher Materials - BEP 8,300.00 3,088.22 5,211.78 Sunshine Fund 286.25 772.89 50.00 436.64 Scott Rippy Scholarship Fund 473.00 27.00 1,500.00 1,000.00 Restricted Donation 3,855.00 3,855.00 Benevolence 1,577.89 3,387.50 4,107.21 100.00 772.89 185.29 School .Bank 102.68 412.43 500.00 190.25
Total Restricted $ 130,913.72 $ 289,641.33 $ 257 ,913.20 $ 21,344.90 $ 27,272.83 $ $ 156,713.92
TOTAL $ 178,909.56 $ 405,264.90 $ 373,034.79 $ 27,272.83 $ 27,272.83 $ (256.11) $. 210,883.56 ======
See notes to financial statements. 34 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS ·WHITE HOUSE HIGH SCHOOL JUNE 30, 2016
Assets
Accounts Total Cash In Bank Inventory Receivable Assets
General $ 95,393.00 $ $ - $ 95,393.00
Restricted: General Athletics $ 107,032.13 $ $ - $ 107,032.13 Cheerleaders - Varsity 5,757.83 5,757.83 Freshman - Class of 2020 266.31 266.31 Sophomore - Class of 2019 7.27 7.27 Junior - Class of 2018 2,716.70 2,716.70 Senior - Class of 2017 Beta Club 2,826.63 2,826.63 FFA - Agriculture 15,560.99 15,560.99 Newspaper/Journalism Club 139.95 139.95 Speech Club 2,190.22 2,190.22 Art Club 73.81 73.81 FBLAClub 1,270.08 1,270.08 DECAClub 240.02 240.02 Sumner Strong Honor Society 736.36 736.36 F.C.A. 1,258.43 1,258.43 Drama Club 3,083.90 3,083.90 Skills USA Club 1,713.90 1,713.90 Noah's Promise Club 136.60 136.60 Band Fundraisers 345.75 345.75 Stars Club 31.89 31.89 HOSAClub 980.28 980.28 Fishing Club 100.00 100.00 Student Council Model UN 150.91 150.91 Prom 174.73 174.73 International Club Chorus Fundraisers 2,395.69 2,395.69 Special Education 428.32 428.32 Auto Mechanics 27,064.50 27,064.50 National English Honor Society 510.87 510.87 Chess Club 35.98 35.98 Library - Main - Fundraising 42.77 42.77 Library" Annex - Fundraising 61.13 61.13 Youth in Government 5.70 5.70 Outdoor Adventure Club 141.97 141.97 Teachers' Lounge 516.52 516.52 Teacher Materials-SEP Relay for Life 0.80 0.80 Sunshine Fund 473.19 473.19 Carpenter Scholarship 43.38 43.38 Restricted Donation 700.00 700.00 T A.G. Teen Advisory Group 0.39 0.39 Credit Recovery
Total Restricted $ 179,215;90 $ $ $ 179,215.90 TOTAL $ 274,608.90 $ $ - $ 274,608.90 ======
See notes to financial statements. 35 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET - REGULATORY BASIS -WHITE HOUSE HIGH SCHOOL JUNE 30, 2016
LIABILITIES & FUND BALANCE
Liabilities Fund Balance
Total Accounts Total Non- T~tal Fund Llabllltles and Payable Liabilities Spendable Restricted Assigned Unassigned Balance Fund Balance
$ $ $ $ $ $ 91,613.00 $ 91,613.00 $ 91,613.00
$ 3,780.00 $ 3,780.00 $ $ - $ 107,032.13 $ - $ 107,032.13 $ 110,812.13 5,757.83 5,757.83 5,757.83 266.31 266.31 266.31 7.27 7.27 7.27 2,716.70 2,716.70 2,716.70
2,826.63 2,826.63 2,826.63 15,560.99 15,560.99 15,560.99 139.95 139.95 139.95 2,190.22 2,190.22 2,190.22 73.81 73.81 73.81 1,270.08 1,270.08 1,270.08 240.02 240.02 240.02
736.36 736.36 736.36 1,258.43 1,258.43 1,258.43 3,083.90 3,083.90 3,083.90 1,713.90 1,713.90 1,713.90 136.60 136.60 136.60 345.75 345.75 345.75 31.89 31.89 31.89 980.28 980.28 980.28 100.00 100.00 100.00
150.91 150.91 150.91 174.73 174.73 174.73 ' 2,395.69 2,395.69 2,395.69 428.32 428.32 428.32 27,064.50 27,064.50 27,064.50 510.87 510.87 510.87 35.98 35.98 35.98 42.77 42.77 42.77 61.13 61.13 61.13 5.70 5.70 5.70 141.97 141.97 141.97 516.52 516.52 516.52
0.80 0.80 0.80 473.19 473.19 473.19 43.38 43.38 43.38 700.00 700.00 700.00 0.39 0.39 0.39
$ 3,780.00 $ 3,780.00 $ - $ 700.00 $ 178,515.90 $ - $ 179,215.90 $ 182,995.90 $ 3,780.00 $ 3,780.00 $ - $ 700.00 $ 178,515.90 $ 91,613.00 $ 270,828.90 $ 274,608.90 ======--======
See notes to financial statements. 36 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· WHITE HOUSE HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07101115 Revenue Expenditure Transfer In Transfer Out lnventorv 06130/16
General: Student Vending Machines $ - $ 3,456.68 $ $ $ $ $ School Pictures 10,500.00 School Yearbook 12,575.59 10,247.90 School Wide Fundraisers 24,986.28 13,102.27 Donations 281.91 281.10 Parking Fees 2,795.00 440.00 Textbook Fines and Replacement 309.48 309.48 Interest - Checking 152.91 Tutor/Comp Lab Supplements 4,667.60 Office Supplies 3,403.63 Copiers 17,509.10 58.50 Instructional Supplies 124,400.26 92,918.09 9,844.00 Library 183.50 62.16 Building and Grounds 2,449.07 School Assemblies 1,129.94
Total General $ 48,626.91 $179,641.61 $ 146,520.34 $ 9,902.50 $ - $ (37.68) $ 91,613.00
See notes to financial statements. 37 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDlnlRES AND CHANGES IN FUND BALANCES - REGULATORY BASIS - WHITE HOUSE HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07101115 Revenue Expenditure Transfer In Transfer Out lnventorv, 06130116
Restricted: General Athletics $ 86,066.58 $ 294,786.47 $ 272,871.92 $ - $ 949.00 $ - $ 107,032.13 Cheerleaders - Varsity 4,282.85 24,561.52 22,946.54 140.00 5,757.83 Freshman - Class of 2020 1,122.50 553.19 250.00 553.00 266.31 Sophomore - Class of 2019 38.21 300.50 579.00 457.56 210.00 7.27 Junior - Class of 2018 378.n 590.50 510.72 2,468.15 210.00 2,716.70 Senior - Class of 2017 1,158.91 5,108.40 7,112.16 2,053.00 1,208.15 Beta Club 2,383.75 7,311.81 6,868.93 2,826.63 FFA - Agriculture 7,238.05 39,733.98 31,411.04 15,560.99 Newspaper/Journalism Club 433.82 293.87 139.95 Speech Club 1,868.65 18,819.81 18,498.24 2,190.22 Art Club 86.81 56.00 69.00 73.81 FBLAClub 710.72 7,000.57 6,441.21 1,270.08 DECAClub 272.30 33,279.77 33,452.05 140.00 240.02 Sumner Strong 10.00 7,461.87 7,471.87 Honor Society 1,031.95 1,616.30 1,911.89 736.36 F.C.A. 1,258.43 1,258.43 Drama Club 2,153.62 13,481.24 9,504.41 3,046.55 3,083.90 Skills USA Club 7,063.90 5,350.00 1,713.90 Noah's Promise Club 136.60 136.60 Band Fundraisers 3,628.75 3,283.00 345.75 Stars Club 31.89 31.89 HOSAClub 1,541.55 10,585.94 11,147.21 980.28 Fishing Club 100.00 100.00 Student Council 47.56 47.56 Model UN 3.80 3,610.00 3,462.89 150.91 Prom 16,350.00 13,175.27 3,000.00 174.73 International Club 4.429.00 4.429.00 Chorus Fundraisers 5,085.47 366.00 6,102.33 3,046.55 2,395.69 Special Education 139.52 3,464.00 3,175.20 428.32 Auto Mechanics 32,669.22 12,603.25 18,207.97 27,064.50 National English Honor Society 550.07 205.30 244.50 510.87 Chess Club 35.98 35.98 Library - Main - Fundraising 42.77 42.77 Library - Annex - Fundraising 327.09 22.95 288.91 61.13 Youth In Government 5.70 2,600.00 2,600.00 5.70 Outdoor Adventure Club 168.60 895.00 921.63 141.97 Teachers' Lounge 425.83 374.44 1,083.75 800.00 516.52 Teacher Materials-SEP 10,601.44 2,242.94 8,358.50 Relay for Life 0.80 0.80 Sunshine Fund 920.00 446.81 473.19 Carpenter Scholarship 43.38 43.38 Restricted Donation 2,0{!5.00 1,395.00 700.00 TAG. Teen Advisory Group 410.21 1,564.56 1,974.38 0.39 Credit Recovery 450.00 450.00
Total Restricted $ 154,768.21 $ 533,432.02 $ 499,081.83 $ 9,215.26 $ 19,117.76 $ - $ 179,215.90
TOTAL $ 203,395.12 $ 713,073.63 $ 645,602.17 $ 19,117.76 $ 19,117.76 $ (37.68) $ 270,828.90 ======--======
See notes to financial statements. 38 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS ·ROBERT ELLIS MIDDLE SCHOOL JUNE 30, 201&
Assets LIABILITIES & FUND BALANCE
Uabllltles Fund Balance
Accounts Total Accounts Total Non· Total Fund Total Uabilltles Cashin Bank Inventory Receivable Assets Payable Llabllltles Spendable Restricted Assigned Unassigned Balance and Fund Balance
General $ 44,704.72 $ $ - $ 44,704.72 $ $ $ $ $ . $ 44,704.72 $ 44,704.72 $ 44,704.72 Restricted: Athletics $ 18,916.03 $ $ - $ 18,916.03 $ $ $ $ . $ 18,916.03 $ . $ 18,916.03 $ 18,916.03 Cheerleaders • Varsity 3,446.20 3,446.20 3,446.20 3,446.20 3,446.20 8th Grade Class 691.78 691.78 691.78 691.78 691.78 The Literaiy Magazine 424.00 424.00 424.00 424.00 424.00 Science Club 295.48 295.48 295.48 295.48 295.48 F.C.C.L.A. 1,358.45 1,358.45 1,358.45 1,358.45 1,358.45 Art Club/Honor Society 55.47 55.47 55.47 55.47 55.47 Honor Society 948.23 948.23 948.23 948.23 948.23 F.C.A. 405.25 405.25 405.25 405.25 405.25 Drama Club 1,139.63 1,139.63 1,139.63 1,139.63 1,139.63 Band Furntralsers 6,748.71 6,748.71 6,748.71 6,748.71 6,748.71 Cllo111s/Orchestra 1,410.56 1,410.56 1,410.56 1,410.56 1,410.56 Serteen Club 2,330.57 2,330.57 2,330,57 2,330.57 2,330,57 Student Council 3,223.25 3,223.25 3,223.25 3,223.25 3,223.25 History Team 6.46 6.46 6.46 6.46 6.46 C.D.D.D. 317.06 317.06 317.06 317;06 317.06 Rotary Interact 1,016.72 1,016.72 1,016.72 1,016.72 1,016.72 Technology C!IJb 676.80 676.80 676.80 676.80 676.80 Cul!nacyClub 24.84 24.84 24.84 24.84 24.84 Ellis Cares Club EnviroM1ental Club 1,082.25 1,082.25 1,082.25 1,082.25 1,082.25 Math Club 18.52 18.52 18.52 18.52 18.52 Teaclle(s Lounge Account 479.09 479.09 479.09 479.09 479.09 Teacher Materials - BEP Sunshine Fund 310.44 310.44 310.44 310.44 310.44 United Way Restr. Donations by PTO 13,194.30 13,194.30 13,194.30 13.194.30 13,194.30 Restlieted Donation 5.00 5.00 5.00 5.00 5.00 State Incentive 5.74 5.74 5.74 5.74 5.74 Compass Grants 1,134.86 1,134.86 1,134.86 1,134.86 1,134.86 Lowe's Toolbox Ed Grant 1,522.64 1,522.64 1,522.64 1,522.64 1.522.64
Total Restricted 61,188.33 61,188.33 15,856.80 45,331.53 61,188.33 61,188.33
TOTAL $ 105,893.0l? $ $ . $ 105,893.05 $ $ $ . $ 15,856.80 $ 45,331.53 $ 44,704.72 $ 105,893.05 $ 105,893.05 =====--======::::=:::::o:::======--======--======~-======--- ======~:::;;;::::;;;::;::=
See notes to financial statements. 39 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES. REGULATORY BASIS. ROBERT aus MIDDLE SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Raservefor Fund Balance 07101115 Revenue Expenditure Transfer In Transfer Out Inventory 06130116
General: School Pictures $ - $ 2,972.73 $ $ $ $ $ School Yearbook 2,975.46 (392.54) Book fair 11,390.42 11,388.52 School Wide Fundraisers 534.35 440.51 Donations 96.30 Textbook Fines and Replacement 109.23 109.23 Locker Faas 2,700.00 Interest - Checking 121.27 Office Supplies 256.54 Instructional Supplies 36,053.26 60,928.75 24,441.55 Library 356.66 275.40 Building and Grounds 301.96 School Assemblies 175.00 Field Trips 36,486.00 31,712.02
Total General $ 37,062.88 $ 91,095.68 $107,895.39 $ 24,441.55 $ $ $ 44,704.72
Restricted: Athletics $ 13.796.78 $ 33,255.79 $ 34,886.54 $ 6,750.00 $ $ - $ 18,916.03 Cheerleaders· Varsity 3,006.39 1,260.00 1,820.19 1.000.00 3,446.20 8th Grade Class 458.92 232.86 691.78 The Literary Magazine 691.00 138.00 405.00 424.00 Science Club 295.48 295.48 F.C.C.L.A. 1,358.45 1,358.45 Art Club/Honor Society 254.84 508.45 707.82 55.47 Honor Society 1,391.43 730.00 1,173.20 948.23 F.C.A. 405.25 405.25 Drama Club 987.48 1,233.00 1,060.85 1, 139.63 Band Fundraisers 4,735.93 12,534.00 10,521.22 6,748.71 Chorus/Orchestra 5,081.50 3,920.94 250.00 1,410.56 Serteen Club 2,466.57 136.00 2,330.57 Student Council 3,050.44 3, 179.01 3,006.20 3,223.25 History Team 6.46 6.46 C.D.D.D. 317.08 317.06 Rotary Interact 1,016.72 1.016.72 Technology Club 676.80 676.80 Culinary Club 250.00 225.16 24.84 Ellis Cares Club 103.15 103.15 Environmental Club 1,082.25 1,082.25 Math Club 18.52 18.52 Teachers Lounge Account 324.61 252.85 1,240.54 1,142.17 479.09 Teacher Materials - BEP 7,400.00 7,400.00 Sunshine Fund 410.44 100.00 310.44 United Way 359.73 359.73 Restr. Donations by PTO 9,932.65 35,752.43 1,027.06 31,463.72 13,194.30 Restricted Donation 5.00 2.120.00 2, 120.00 5.00 State Incentive 5.74 5.74 Compass Grants 1,377.69 500.00 742.83 1, 134.86 Lowe's Toolbox Ed Grant 1,522.84 1,522.64
Total Restricted $ 49,575.54 $ 104,890.77 $ 68,836.43 $ 9,142.17 $ 33,583.72 $ $ 81, 188.33
TOTAL $ 86,838.42 $ 195,986.46 $176,731.82 $ 33,583.72 $ 33,583.72 $ $ 105,893.05 ======
See notes to financial statements. 40 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· HAWKINS MIDDLE SCHOOL JUNE 30, 2016
Ass eta LIABILITIES & FUND BALANCE
Liabllitiea Fund Balanee Total Liabilities Ac::c::ounts Total Aceounts Total Non· Total Fund and Fund Cash In Bank Inventory Reeelvable Assets Payable Llabilltles Spendable Restricted Assigned Unassigned Balance Balance
General $ 18,103.22 $ $ - $ 18,103.22 $ $ $ $ $ - $ 18,103.22 $ 18,103.22 $ 18,103.22
Restricted: Athletics $ 6,990.23 $ $ - $ 6,990.23 $ $ $ $ - $ 6,990.23 $ - $ 6,990.23 $ 6,990.23 Cheerleaders - Varsity 1,089.28 1,089.28 1,089.28 1,089.28 1,089.28 Dance Newspaper- Journalism 334.48 334.48 334.48 334.48 334.48 Science Club 0.72 0.72 0.72 0.72 0.72 Commando Cooking Club 1.21 1.21 1.21 1.21 1.21 Art Club 229.70 229.70 229.70 229.70 229.70 Honor Society 1,221.15 1,221.15 1,221.15 1,221.15 1,221.15 F.C.A. 188.85 188.85 188.85 188.85 188.85 Band Fundraisers 4,305.73 4,305.73 4,305.73 4,305.73 4,305.73 Student Council 2,175.08 2,175.08 2,175.08 2,175.08 2,175.08 Just Say No Club 803.48 803.48 803.48 803.48 803.48 Chorus Fundraisers 2,155.83 2,155.83 2,155.83 2,155.83 2,155.83 Special Olympics 358.88 358.88 358.88 358.88 358.88 Math Club - Special Ed. 19.42 19.42 19.42 19.42 19.42 Academic Team 857.22 857.22 857.22 857.22 857.22 Losa/Recovery 20.00 20.00 20.00 20.00 20.00 Teacher's Lo1J11ge Account 2,703.35 2,703.35 2,703.35 2,703.35 2,703.35 Staff HSA - canned food drive Teacher Materials - BEP 2.99 2.99 2.99 2.99 2.99 Sunshine/Hospitality 181.11 181.11 181.11 181.11 181.11 Restricted Donation Compass Grant Compass - Book Club 1.88 1.88 1.88 1.88 1.88
Total Restricted $ 23,640.59 $ $ $ 23,640.59 $ $ $ - $ 2.99 $ 23,637.60 $ $ 23,640.59 $ 23,640.59 TOTAL $ 41,743.81 $ $ - $ 41,743.81 $ $ $ - $ 2.99 $ 23,637.60 $ 18,10.3.22 $ 41,743.81 $ 41,743.81 =--====--======------======--======:;::;::====-----;:;; ==---==== ---- =====--==--=
See notes to financial statements. 41 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES • REGULATORY BASIS ·HAWKINS MIDDLE SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07101/15 Revenue Expenditure Transfer In Transfer Out lnventorv 06/30/16
General: School Pictures $ - $ 875.15 $ $ $ $ $ School Yearbook 6,485.00 5,970.43 School Wide Fundraisers 37,824.06 16,794.41 Donations 730.21 Textbook Fines and Replacement 249.86 287.21 Locker Fines 2,128.00 Interest - Checking 73.72 Office Supplies 2,088.97 Copiers 7,565.82 4,824.61 lnstruclional Supplies 26,239.51 51,516.17 5,116.67 Library 81.53 369.76 233.90 Custodial Supplies 84.47 Building and Grounds 465.54
Total General $ 22,639.78 $ 72,559.04 $ 87,270.78 $ 10,175.18 $ $ - $ 18,103.22 Restricted: Athletics $ 10,001.90 $ 29,984.74 $ 27,564.82 $ - $ 5,431.59 $ - $ 6,990.23 Cheerleaders - Varsity 446.70 8,904.06 8,939.26 677.78 1,089.28 Dance 2,405.80 200.00 2,205.80 Newspaper - Journalism Club 433.96 19.40 118.88 334.48 Science Club 956.72 956.00 0.72 Commando Cooking Club 1.21 1.21 Art Club 1.18 925.22 1,899.60 1,202.90 229.70 Honor Society 2,442.46 8,561.30 7,837.04 1,945.57 1,221.15 F.C.A. 188.85 188.85 Band Fundraisers 2,258.11 9,531.00 7,483.38 4,305.73 Student Council 1,729.39 2,974.00 3,631.21 1,102.90 2,175.08 Just Say No Club 525.73 397.64 119.89 803.48 Chorus Fundraisers 1,514.26 8,118.48 7,376.91 100.00 2,155.83 Special Olympics 1,167.00 808.12 358.88 Math Club - Special Ed. 19.42 19.42 Academic Team 34.97 3,506.43 2,684.18 857.22 Loss/Recovery 40.00 20.00 20.00 Teacher's Lounge Account 198.82 1,164.52 882.28 2,415.30 193.01 2,703.35 Staff Development/Training 193.01 193.01 HSA - canned food drive 824.75 824.75 Teacher Materials - BEP 0.10 6,500.00 2,606.01 3,891.10 2.99 Sunshine/Hospitality 300.01 40.00 158.90 181.11 Restricted Donation 2,000.00 2,000.00 Compass Grant 580.00 580.00 Compass - Book Club Grant 1,047.36 1,045.48 1.88
Total Restricted $ 21,053.79 $ 88,691.70 $ 75,929.72 $ 5,591.89 $ 15,767.07 $ - $ 23,640.59 TOTAL $ 43,693.57 $ 161,250.74 $ 163,200.50 $ 15,767.07 $ 15,767.07 $ - $ 41,743.81 ======
See notes to financial statements. 42 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· KNOX DOSS AT DRAKES CREEK MIDDLE SCHOOL JUNE 30, 2016
Assets LIABILITIES & FUND BALANCE
Uabilltles Fund Balance
Total Accounts Total Accounts Total Non· Total Fund Uabllltles and Cashin Bank Inventory Receivable Assets Payable Uabilltles Spendable Restricted Assigned Unassigned Balance Fund Balance
General $ 36,447.95 $ $ - $ 36,447.95 $ $ $ $ - $ - $ 36,447.95 $ 36,447.95 $ 36,447.95 Restricted: General Alhletlcs $ 5,754.15 $ - $ - $ 5,754.15 $ - $ $ $ - $ 5,754.15 $ - $ 5,754.15 $ 5,754.15 Cheerleaders 10,120.51 10, 120.51 10,120.51 10, 120.51 10,120.51 Beta Club 4,089.29 4,089.29 4,089.29 4,089.29 4,089.29 Science Club 1,552.53 1,552.53 1,552.53 1,552.53 1,552.53 FCCLA 165.74 165.74 165.74 165.74 165.74 FCA 365.85 365.85 365.85 365.85 365.85 FBLA 128.00 128.00 128.00 128.00 128.00 Student Council 1,500.70 1,500.70 1,500.70 1,500.70 1,500.70 Just Say No Club 170.34 170.34 170.34 170.34 170.34 Leukemia and Lymphoma Society Literature Club 20.00 20.00 20.00 20.00 20.00 Teachefs Lounge Account 85.34 85.34 85.34 85.34 85.34 Restricted Donations by PTO 483.00 483.00 483.00 483.00 483.00 Restricted Donations Teacher Matenals - BEP 0.98 0.98 0.98 0.98 0.98
Total Restricted $ 24,436.43 $ - $ - $ 24,436.43 $ - $ $ - $ 483.98 $ 23,952.45 $ - $ 24,436.43 $ 24,436.43 TOTAL $ 60,884.38 $ $ - $ 60,884.38 $ - $ $ - $ 483.98 $ 23,952.45 $ 36,447.95 $ 60,884.38 $ 60,884.38 ======--======--======;,:;;;--===--= ------=------
See notes to financial statements. 43 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· KNOX DOSS AT DRAKES CREEK MIDDLE SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06130/16
General: School Yearbook $ . $ 6,880.00 $ 5,332.98 $ $ $ $ School Pictures 212.26 School Wide Fundrafsers 47,685.76 27,206.61 Locker Fees 804.00 Interest - Checking 87.45 Office Supplies 2,596.92 Copiers 1,707.93 1,707.93 Instructional Supplies 47,876.26 62,731.76 4,109.83 Library 6,713.04 5,843.72 250.00 Building and Grounds 6,608.63 500.00 Mustang TV 122.00 Field Trips 5,517.00 5,718.83
Total General $ 33,337.80 $ 115,093.77 $ 118,551.38 $ 6,567.76 $ $ . $ 36,447.95
Restricted: General Athletics $ 3, 171.36 $ 37,655.50 $ 35,072.71 $ $ $ . $ 5,754.15 Cheerleaders 7,447.79 21,389.15 18,716.43 10,120.51 Beta Club 3,348.59 3,780.00 3,039.30 4,089.29 Science Club 52.53 1,500.00 1,552.53 FCCLA 165.74 165.74 FCA 350.85 15.00 365.85 FBLA 128.00 128.00 Student Council 2,316.05 2,077.75 2,893.10 1,500.70 Just Say No Club 170.34 170.34 Leukemia and Lymphoma Society 126.36 126.36 Literature Club 20.00 20.00 Teacher's Lounge Account 1,338.72 1,238.58 3,241.96 750.00 85.34 Restricted Donations by PTO 1,210.00 727.00 483.00 Restricted Donallons 3,500.00 3,500.00 Teacher Materials - BEP 7,700.00 3,108.26 4,590.76 0.98
Total Restricted: $ 18,509.97 $ 78,692.34 $ 66,198.12 $ 2,250.00 $ 8,817.76 $ - $ 24,436.43 TOTAL $ 51,847.77 $ 193,786.11 $ 184,749.50 $ 8,817.76 $ 8,817.76 $ - $ 60,884.38 ======
See notes to financial statements. 44 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL. SCHOOL FUNDS BALANCE SHEET- REGULATORY BASIS• PORTLAND EAST MIDDLE SCHOOL JUNE 30, 2016
Assets LIABILITIES & FUND BALANCE
Liabilities Fund Balance Total Liabilities Accounts Total Accounts Total Non· Total Fund and Fund Cash In Bank Inventory Receivable Assets Payable Liabilities Spendable Restric:ted .Assigned Unanlgned Balance Balance General $ 4,663.43 $ 536.30 $ - $ 5,199.73 $ $ - $ 536.30 $ $ - $ 4,663.43 $ 5,199.73 $ 5,199.73 Restric:ted: · General Athletics $ 9,301.70 $ $ . $ 9,301.70 $ $ $ $ - $ 9,301.70 $ . $ 9,301.70 $ 9,301.70 Cheerleaders· Varsity 605.11 605.11 605.11 605.11 605.11 Beta Club 66.56 66.56 66.56 66.56 66.56 F.C.A. 159.31 159.31 159.31 159.31 159.31 Band Fundrai1111rs 3,213.89 3,213.89 3,213.89 3,213.89 3,213.89 Just Say No Club 236.75 236.75 236.75 236.75 236.75 Drama Club 1,706.89 1,706.89 1,706.89 1,706.89 1,706.89 PSIS 1.41 1.41 1.41 1.41 1.41 Search Fundralsin9 142.15 142.15 142.15 142.15 142.15 Teacher's Lounge Account 107.56 107.56 107.56 107.56 107.56 Teacher Materials • BEP Random Act of Kindness United Way Walk Across Sumner Restricted Donation 0.30 0.30 0.30 0.30 0.30 Benevolence 192.62 192.62 192.62 192.62 192.62 Total Restricted $ 15,734.25 $ $ - $ 15,734.25 $ $ $ - $ 0.30 $ 15,733.95 $ - $ 15,734.25 $ 15,734.25 TOTAL $ 20,397.68 $ 536.30 $ - $ 20,933.98 $ $ - $ 536.30 $ 0.30 $ 15,733.95 $ 4,663.43 $ 20,933.98 $ 20,933.98 ======---= ==::::===;:;.:::======:::======~======--======-----::=-_;:: ======~-=-======
See notes to financial statements. 45 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· PORTLAND EAST MIDDLE SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07101116 Revenue Expenditure Transfer In Transfer Out Inventory 06130/16
General: , School Pictures $ - $ 572.93 $ $ $ $ $ School Yearbook 1,515.92 583.46 Bookfalr 2,339.98 2,339.98 School Wide Fundraisers 18,739.54 10,978.43 Donations 178.50 Textbook Fines and Replacement 108.50 264.74 Interest - Checking 41.43 Office Supplies 3,880.60 Copiers 383.71 6,539.09 671.52 lnstructtonal Supplies 21,729.55 20,893.51 18.00 Library 74.45 410.20 292.20 School Safety 308.00 Bookstore 257.00 86.86 Custodial Supplies 470.69
Total General $ 4,719.33 $ 45,941.51 $ 46,n5.56 $ 981.72 $ - $ 332.73 $ 5,199.73
Restricted: General Athletics $ 6,026.35 $ 21,037.10 $ 17,861.75 $ 100.00 $ - $ 9,301.70 Cheerleaders - Varsity 605.11 605.11 Beta Club 23.55 591.00 . 547.99 66.56 F.C.A. 159.31 159.31 Band Fundraisers 3,019.60 10,214.38 10,020.09 3,213.89 Just 5ay No Club 443.75 87.00 294.00 236.75 Drama Club 1,204.14 2,642.13 2,339.38 1,706.89 PBIS 16.89 746.00 761.48 1.41 Search Fundraising 142.15 142.15 Teacher's Lounge Account 529.33 1,021.77 600.00 107.56 Teacher Materials - BEP 4,900.00 4.228.48 671.52 Random Act of Kindness 687.50 687.50 United Way 174.75 174.75 Walk Across Sumner 60.00 42.00 18.00 Restricted Donation 1,017.50 1,017.20 0.30 Benevolence 874.26 19.87 726.51 25.00 192.62 Total Restricted: $ 12,439.33 $ 42,982.34 $ 38,705.70 $ 725.00 $ 1,706.72 $ - $ 15,734.25 TOTAL $ 17,158.66 $ 88,923.85 $ 85,481.26 $ 1,706.72 $ 1,706.72 $ 332.73 $ 20,933.98 ======
See notes to financial statements. 46 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS - PORTLAND WEST MIDDLE SCHOOL JUNE 30, 2016
Assets LIABILITIES & FUND BALANCE
Liabilities Fund Balance
Total Accounts Total Accounts Total Non- Total Fund Llabllitles and Cashin Bank Inventory Receivable Assets Payable Uabllltles Spendable Restricted Assigned Unassigned Balance Fund Balance
General $ 38,494.29 $ 593.70 $ . $ 39,087.99 $ $ . $ 593.70 $ $ . $ 38,494.29 $ 39,087.99 $ 39,087.99
Restricted: General Athletics $ 17,016.86 $ $ . $ 17,016.86 $ $ $ $ • $ 17,016.86 $ - $ 17,016.86 $ 17,016.86 Cheerleaders - Varsity 1,334.68 1,334.68 1,334.68 1,334.68 1,334.68 Bela Club 89.19 89.19 89.19 89.19 89.19 Newspaper - Journalism Club 18.90 18.90 18.90 18.90 18.90 Math Club 5.80 5.80 5.80 5.80 5.80 F.C.A. 620.34 620.34 620.34 620.34 620.34 Design Club 20.00 20.00 20.00 20.00 20.00 Technology Club 207.47 207.47 207.47 207.47 207.47 Band Fundraisers 3,145.89 3,145.89 3,145.89 3,145.89 3,145.89 School Seminar Activities 0.35 0.35 0.35 0.35 0.35 Art Activites 338.41 338.41 338.41 338.41 338.41 Teen Living Activities 100.28 100.28 100.28 100.28 100.28 Fine Arts Finale Just Say No Club 356.65 356.65 356.65 356.65 356.65 Chorus Fundralsers 2,197.22 2,197.22 2,197.22 2,197.22 2,197.22 PBS Fund TCN News Team 1,244.43 1,244.43 1,244.43 1,244.43 1,244.43 Teachers• Lounge 26.92 26.92 26.92 26.92 26.92 Teacher Materials - BEP 0.10 0.10 0.10 0.10 0.10 Sunshine Fund 84.92 84.92 84.92 84.92 84.92 County Property Restricted Donation Mini Grants Benevolence 361.15 361.15 361.15 361.15 361.15
Total Restricted $ 27,169.56 $ $ - $ 27,169.56 $ $ $ . $ 0.10 $ 27,169.46 $ - $ 27,169.56 $ 27,169.56 TOTAL $ 65,663.85 $ 593.70 $ - $ 66,257.55 $ $ - $ 593.70 $ 0.10 $ 27,169.46 $ 38,494.29 $ 66,257.55 $ 66,257.55 =====--======---=== ==--====--======~-== =--======--=
See notes to financial statements. 47 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - REGULATORY BASIS - PORTLAND WEST MIDDLE SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06130116
General: Bookstore $ - $ 630.84 $ 313.03 $ $ $ $ School Pictures 793.22 School Yearbook 9,561.35 9,518.15 Bookfalr 4,301.32 3,801.32 Box Tops 1,608.90 19.90 School Wide Fundraisers 34,602.24 17,121.45 Donations 50.00 Interest - Checking 123.31 Office Supplies 885.84 Copiers 7,644.12 3,447.06 Instructional Supplies 35,564.37 51,902.61 4.471.03 Library 184.00 830.06 Field Day 410.00 Field Trips 124.00 74.00 Custodial Supplies 423.13 Building and Grounds 5,607.77 Total General $ 41,829.89 $ 87,953.55 $ 98,141.38 $ 7,918.09 $ - $ (472.16) $ 39,087.99 Restricted: General Athletics $ 6,780.41 $ 62,823.40 $ 52,586.95 $ $ $ - $ 17,016.86 Cheerleaders - Varsity 1,082.50 23,335.56 23,083.38 1,334.68 Beta Club 307.67 1,248.00 1,466.48 89.19 Newspaper - Journalism Club 18.90 18.90 Math Club 5.80 5.80 F.C.A. 700.56 869.81 950.03 620.34 Design Club 20.00 20.00 Technology Club 148.97 58.50 207.47 Band Fundralsers 2,028.17 752.75 364.97 3,145.89 School Seminar Activities 149.60 149.25 0.35 Art Activites 295.55 42.86 338.41 Teen Living Activities 141.00 40.72 100.28 Fine Arts Finale 729.95 729.95 Just Say No Club 534.25 824.00 1,001.60 356.65 Chorus Fundraisers 1,772.57 6,147.45 6,087.78 364.98 2,197.22 PBS Fund 1,766.03 1,766.03 TCN News Team 1,229.46 204.00 189.03 1,244.43 Teachers' Lounge 136.04 916.88 1,026.00 26.92 Teacher Materials - BEP 7,100.00 3,548.84 3,551.06 0.10 Sunshine Fund 75.94 400.00 391.02 84.92 County Property 100.00 100.00 Restricted Donation 1,947.00 1,947.00 Mini Grants 1.635.46 981.46 654.00 Benevolence 361.15 361.15 Total Restricted: $ 17,404.97 $109,285.22 $ 91,602.54 $ 729.95 $ 8,646.04 $ - $ 27,169.56 TOTAL $ 59,234.86 $197,238.77 $ 189,743.92 $ 8,648.04 $ 8,648.04 $ (472.16) $ 66,257.55 ======
See notes to financial statements. 48 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· RUCKER-STEWART MIDDLE SCHOOL JUNE 30, 2016
Asseta LIABILITIES & FUND BALANCE
Liabilities Fund Balance Total Liabilities Accounts Total Accounts Total Non- Total Fund and Fund Cash In Bank Inventory Receivable Assets Payable Liabilities Spendable Restricted Assigned Unassigned Balance Balance
General $ 37,754.88 $ 587.30 $ 177.30 $ 38,519.48 $ $ - $ 587.30 $ $ - $ 37,932.18 $ 38,519.48 $ 38,519.48
Restricted: General Athletics $ 8,309.85 $ $ - $ 8,309.85 $ $ $ $ - $ 8,309.85 $ - $ 8,309.85 $ 8,309.85 Cheerleaders - Varsity 0.98 0.98 0.98 0.98 0.98 School Dance Band Activities 2,477.43 2.4n.43 2.477.43 2,477.43 2,477.43 Book Club 1.17 1.17 1.17 1.17 1.17 Art Club 43.31 43.31 43.31 43.31 43.31 Honor Society 375.31 375.31 375.31 375.31 375.31 Serteen Chorus Fundraisers 904.47 904.47 904.47 904.47 904.47 Academic Challenge Club 12.08 12.08 12.08 12.08 12.08 Search Fundraising 568.77 568.77 568.77 568.77 568.77 Teacher's Lounge Account 4,911.00 4,911.00 4,911.00 4,911.00 4,911.00 Walk Across Sumner Teacher Materials - BEP 70.43 70.43 70.43 70.43 70.43 Relay for Life Sunshine Fund 142.67 142.67 142.67 142.67 142.67 Veterans Day Program 27.22 27.22 27.22 27.22 27.22 Benevolence 79.07 79.07 79.07 79.07 79.07 Mini Grant Restricted PTO Donation Restricted Donation CDC Class Donations 507.84 507.84 507.84 507.84 507.84
Total Restricted $ 18.431.60 $ $ - $ 18,431.60 $ $ $ - $ 70.43 $ 18,361.17 $ - $ 18,431.60 $ 18,431.60 TOTAL $ 56, 186.48 $ 587.30 $ 177.30 $ 56,951.08 $ $ - $ 587.30 $ 70.43 $ 18,361.17 $ 37,932.18 $ 56,951.08 $ 56,951.08 ======
See notes to financial statements. 49 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - REGULATORY BASIS· RUCKER-STEWART MIDDLE SCHOOL FOR THE YEAR ENDED JUNE 30, 2018
Change In Fund Balance Reserve for Fund Balance 07101116 Revenue Expenditure Transfer In Transfer Out Inventory 06130118
General: School Pictures $ - $ 3,000.00 $ $ $ $ $ School Yearbook 177.30 Bookfair 4,929.08 3,364.35 School Wide Fundraisers 35,200.20 19,106.59 Recycling 66.92 Donations 178.17 Interest - Checking 87.63 Contracted Services 300.00 Office Supplies 3,506.48 Copiers 8,377.92 Change Fund 4,272.00 4,272.00 Instructional Supplies 44,380.09 45,856.31 10,438.13 48.48 Library 283.53 Custodial Supplies 362.59 Building and Grounds 12,046.89 School Assemblies 600.00 Field Trips 3,401.00 5, 121.00
Total General $ 34,480.74 $ 95,975.92 $ 102,914.13 $ 10,438.13 $ 48.48 $ 587.30 $ 38,519.48
Restricted: General Athletics $ 17,444.72 $ 41,670.74 $ 45,090.21 $ 1,500.00 $ 7,215.40 - $ 8,309.85 Cheerleaders - Varsity 1,473.95 17,330.01 19,252.98 450.00 0.98 School Dance 1,000.00 2,023.95 150.92 2,873.03 Band AcUvitles 1,103.72 9,643.77 10,219.06 1,949.00 2,477.43 Book Club 90.00 88.83 1.17 Art Club 43.31 43.31 Honor Society 478.78 103.47 375.31 Serteen 100.00 100.00 Chorus Fundraisers 3,078.00 24,203.78 25,992.31 300.00 685.00 904.47 Academic Challenge Club 75.08 67.00 180.00 50.00 12.08 Search Fundralsing 467.77 1,718.00 1,617.00 568.77 Teacher's Lounge Account 650.43 1,120.75 1,375.06 4,514.88 4,911.00 Walk Across Sumner 120.00 120.00 Teacher Materials - SEP 43.58 9,256.42 4,016.02 . 5,213.55 70.43 Relay for Life 418.00 418.00 Sunshine Fund 883.85 544.00 1,285.18 142.67 Veterans Day Program 48.10 220.88 200.00 27.22 Benevolence 79.07 19.07 Mini Grant 2,250.00 748.82 1,501.18 Restricted PTO Donation 1,660.00 1,310.00 350.00 Restricted Donation 1,215.37 700.00 500.00 1,415.37 CDC Class Donations 7.84 500.00 507.84
Total Restricted $ 28,193.57 $ 113,316.42 $ 112,688.74 $ 8,963.88 $ 19,353.53 $ . $ 18,431.60
TOTAL $ 62,674.31 $ 209,292.34 $ 215,602.87 $ 19.402.01 $ 19,402.01 $ 587.30 $ 56,951.08 ====--======
See notes to financial statements. 50 SUMNER COUNTY SCHOOL.SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET - REGULATORY BASIS - JOE SHAFER MIDDLE SCHOOL JUNE 30, 2016
Assets LIABILITIES & FUND BALANCE
Liabilities Fund Balance Total Liabilities Accounts Total Accounts Total Non- Total Fund and Fund Cash In Bank Inventory Receivable Assets Payable Llabllltles Spendable Restricted Aaslgned Unassigned Balance Balance
General $ 39,424.25 $ 989.41 $ 645.37 $ 41,059.03 $ $ $ 989.41 $ $ $ 40,069.62 $ 41,059.03 $ 41,059.03
Restricted: General AlhleliC$ $ 10,236.64 $ $ - $ 10,236.64 $ $ $ $ - $ 10,236.64 $ - $ 10,236.64 $ 10,236.64 Cheer1eadera -Var.iity 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 CrtlChet Club 200.00 200.00 200.00 200.00 200.00 RoUing Wave Club 700.00 700.00 700.00 700.00 700.00 Art Club 250.00 250.00 250.00 250.00 250.00 Honor Society 350.00 350.00 350.00 350.00 350.00 CDC Club 300.00 300.00 300.00 300.00 300.00 Student Council 1,530.84 1,530.84 1,530.84 1,530.84 1,530.84 Academic Team 15.00 15.00 15.00 15.00 15.00 Green Wave Game Golf Scramble Fundraiser Weight Lifting Club 250.00 250.00 250.00 250.00 250.00 Gallatin Chamber Grant Award Teacher's Lounge 89.30 69.30 89.30 89.30 89.30 Teach er Materials - BEP Sunshine Fund 241.92 241.92 241.92 241.92 .241.92 County Property Damage Dollar General Literacy Grant Restricted Donation
Total Restricted: $ 19,163.70 $ $ - $ 19,163.70 $ $ $ $ - $ 19,163.70 $ - $ 19,163.70 $ 19,163.70 TOTAL $ 58,587.95 $ 989.41 $ 645.37 $ 60,222.73 $ $ - $ 989.41 $ - $ 19,163.70 $ 40,069.62 $ 60,222.73 $ 60,222.73 ======~======--======--======--=== :::.======---==--=::::= =-======
See notes to financial statements. 51 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - REGULATORY BASIS ·JOE SHAFER MIDDLE SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06/30116
General: School Pictures $ - $ 729.88 $ $ $ $ $ School Yearbook 1,185.37 1,400.28 Boo.kfair 7,829.06 7,386.62 School Wide Fundraisers 57,670.82 31,946.93 Donations 265.55 Textbook Fines and Replacement 113.88 113.88 Interest - Banking 69.35 Interest - C.D. 46.55 Tutoring Supplements 1,400.28 Office Supplies 7.00 4,258.35 Copiers 868.86 4,114.17 Instructional Supplies 37,354.39 48,294.88 8,462.60 Library 1,314.03 1,169.59 5.62 School Assemblies 100.00 Field Trips 299.00 407.01 Grounds Maintenance 325.00 8,172.68
Total General $ 32,510.35 $ 108,078.74 $ 108,764.67 $ 8,468.22 $ - $ 766.39 $ 41,059.03 Restricted: General Athletics $ 7,238.27 $ 31,368.80 $ 30,114.28 $ 7,420.75 $ 5,676.90 $ - $ 10,236.64 Cheerleaders - Varsity 4,000.00 842.12 1,842.12 5,000.00 Crochet Club 17.77 719.00 625.07 88.30 200.00 Rolling Wave Club 550.03 46.00 103.97 700.00 Art Club 145.62 104.38 250.00 Honor Society 255.59 620.00 595.00 69.41 350.00 CDC Club 32.26 871.02 762.91 159.63 300.00 . Student Council 1,206:64 3,3n.oo 3,586.69 769.11 230.22 1,530.84 Academic Team 110.00 95.00 15.00 Green Wave Game 240.44 241.44 1.00 Golf Scramble Fundraiser 8,740.00 3,838.51 4,901.49 Weight Lifting Club 13.53 240.00 143.23 139.70 250.00 Gallatin Chamber Grant Award 1,500.00 1,500.00 Teacher's Lounge 439.91 590.91 940.52 1.00 89.30 Teacher Materials - BEP 8,900.00 7,138.64 1,761.36 Sunshine Fund 486.07 2,315.00 2,559.15 241.92 County Property Damage 30.00 30.00 Dollar General Literacy Grant 4,000.00 3,994.38 5.62 Restricted Donation 5,090.00 5,090.00 Total Restricted: $ 14,385.69 $ 68,753.17 $ 55,506.94 $ 10,698.37 $ 19,166.59 $ - $ 19,163.70 TOTAL $ 46,896.04 $ 176,831.91 $ 164,271.61 $ 19,166.59 $ 19,166.59 $ 766.39 $ 60,222.73 ======
See notes to financial statements. 52 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· STATION CAMP MIDDLE SCHOOL JUNE 30, 2016
Assets LIABILITIES & FUND BALANCE
Uabilities Fund Balance Total Uabilities Acicounts Total Accounts Total Non· Total Fund and Fund Cash In Bank Inventory Receivable Assets Payable liabllitles Spendable Restricted Assigned Unassigned Balance Balance General $ 47,615.31 $ 8.74 $ - $ 47,624.05 $ $ - $ 8.74 $ $ - $ 47,615.31 $ 47,624.05 $ 47,624.05 Restricted: General Athletics $ 33,283.95 $ $ - $ 33,283.95 $ $ - $ 33,283.95 $ . $ 33,283.95 $ 33,283.95 Cheer1eaders 4,527.38 4,527.38 4,527.38 4,527.38 4,527.38 Beta Club 3,212.19 3,212.19 3,212.19 3,212.19 3,212.19 Newspaper/Journalism Club 143.03 143.03 143.03 143.03 143.03 Book Club 46.59 46.59 46.59 46.59 46.59 Art Club 966.24 966.24 966.24 966.24 966.24 Bison Adventure Club 807.27 807.27 807.27 807.27 807.27 Honor Society 2,595.91 2,595.91 2,595.91 2,595.91 2,595.91 FCA 154.44 154.44 154.44 154.44 154.44 Orama Club 788.36 788.36 788.36 788.36 788.36 FCCLA 111.00 111.00 111.00 111.00 111.00 Running Club 38.00 38.00 38.00 38.00 38.00 Poetry Club 48.25 48.25 48.25 48.25 48.25 Band Fundraisers 722.67 722.67 722.67 722.67 722.67 Student Council 2,180.50 2,180.50 2,180.50 2,180.50 2,180.50 Just Say No Club Chorus Fundraising 863.80 863.80 863.80 863.80 863.80 Search Fundraising 22.13 22.13 22.13 22.13 22.13 Teacher's Lounge 30.31 30.31 30.31 30.31 30.31 Teacher Materials· BEP 0.01 0.01 0.01 0.01 0.01 Restricted Donations 21,239.26 21,239.26 21,239.26 21,239.26 21,239.26 Mini-Grants 30.01 30.01 30.01 30.01 30.01 Total Restricted $ 71,811.30 $ $ - $ 71,811.30 $ $ $ - $ 21,269.28 $ 50,542.02 $ - $ 71,811.30 $ 71,811.30 TOTAL $ 119,426.61 $ 8.74 $ - $119,435.35 $ $ - $ 8.74 $ 21,269.28 $ 50,542.02 $ 47,615.31 $ 119,435.35 $119,435.35 ======:::=i:::= :;.::.;:::;===--======--=--= ===--======--======-
See notes to financial statements. 53 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - REGULATORY BASIS - STATION CAMP MIDDLE SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 08/30/16
General: School Pictures $ - $ 2,897.21 $ $ $ $ $ School Yearbook 18,645.00 14.425.47 Bookfair 9,950.49 9,413.13 School Wide Fundraisers 51,302.46 22,828.40 Textbook Fines & Replacements 92.50 92.50 Locker Fees 3,207.40 Interest - Checking 154.80 Office Supplies 143.05 1,928.43 Copiers 10,988.04 Instructional Supplies 47,075.25 80,014.13 30,676.17 Library 1,222.65 3,322.60 School Safety 700.00 Custodial Supplies 703.62 Building and Grounds Maint. 5,015.80 FleldTrips 23,844.30 24,796.54
Total General $ 39,172.23 $155,327.71 $ 177,436.06 $ 30,676.17 $ - $ (116.00) $ 47,624.05 Restricted: General Athletics $ 25,377.74 $ 66,843.78 $ 61,502.57 $ 2,970.00 $ 405.00 $ - $ 33,283.95 Cheerleaders 3,429.91 9,892.60 8,795.13 4,527.38 Beta Club 1,505.34 17,683.33 15,976.48 3,212.19 Newspaper/Journalism Club 152.24 50.00 59.21 143.03 Book Club 250.00 203.41 46.59 Art Club 966.24 966.24 Bison Adventure Club 543.91 3,286.00 3,022.64 807.27 Honor Society 3,485.38 2,488.50 3,377.97 2,595.91 FCA 154.44 154.44 Drama Club 788.36 788.36 FCCLA 111.00 111.00 Running Club 38.00 38.00 Poetry Club 48.25 48.25 Band Fundraisers 7,504.49 8,598.65 1,996.83 180.00 722.67 Student Council 2,405.62 15.00 240.12 2,180.50 Just Say No Club 231.05 231.05 Chorus Fundraising 965.02 3,256.50 4,852.72 1.495.00 863.80 Search Fundraising 33.75 688.38 700.00 22.13 Teacher's Lounge 354.31 142.91 1,090.35 623.44 30.31 Teacher Materials - BEP 9,000.00 4,904.99 4,095.00 0.01 Restricted Donations 19,451.59 34,638.06 32,850.39 21,239.26 Mini-Grants 30.01 30.01
Total Restricted $ 60,072.16 $ 155,739.55 $113,324.24 $ 7,085.27 $ 37,761.44 $ - $ 71.811.30
TOTAL $ 99,244.39 $ 311,067.26 $ 290,760.30 $ 37,761.44 $ 37,761.44 $ (116.00) $ 119,435.35 ======--===--=
See notes to financial statements. 54 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· T.W. HUNTER MIDDLE SCHOOL JUNE 30, 2016
Assets LIABILITIES & FUND BALANCE
Llabllitle& Fund Balance Total Liabilities Accounts Total Accounts Total Non- Total Fund and Fund Cashin Bank Inventory Receivable Assets Payable Uabllitles Spendable Restricted Assigned Unassigned Balance Balance
General $ 50,690.90 $ 411.83 $ . $ 51,102.73 $ $ - $ 411.83 $ $ - $ 51,144.36 $ 51,556.19 $ 51,556.19 Restricted: General Athletics $ 8,733.95 $ $ - $ 8,733.95 $ $ $ - $ - $ 8,733.95 $ - $ 8,733.95 $ 8,733.95 Cheerleaders 4,550.90 4,550.90 4,550.90 4,550.90 4,550.90 Bela Club 3,176.25 3,176.25 3,176.25 3,176.25 3,176.25 N!IWl>paper/Joumalism Club 765.00 765.00 765.00 765.00 765.0Q Science Club 2.81 2.81 2.81 2.81 2.81 Art Club 151.00 151.00 151.00 151.00 151.00 F.C.A. 58.35 58.35 58.35 58.35 58.35 FBLA 504.42 504.42 504.42 504.42 504.42 Drama.Club 1,433.77 1,433.77 1,433.77 1,433.77 1,433.77 Chess Club 47.69 47.69 47.69 47.69 47.69 Student Council 3,112.42 3,112.42 3,112.42 3,112.42 3,112.42 Just Say No Club 7.97 7.97 7.97 7.97 7.97 Chorus Fundraisers Spec Ed. 0.62 0.62 0.62 0.62 0.62 Class T Shirts Teachers' Lounge 490.66 453.46 944.12 490.66 490.66 490.66 American Heart Assccialion 75.00 75.00 75.00 75.00 75.00 Teach et Materials • BEP United Way Sunshine 6.67 6.67 6.67 6.67 6.67 Benevolence 108.95 108.95 108.95 108.95 108.95 Restricted Ocnalion Restr. Donations by PTO 30.56 30.56 30.56 30.56 30.56 Mini Grants 484.16 484.16 484.16 4114.16 484.16 Technology Grant
Total Restricted $ 23,741.15 $ - $ 453.46 $ 24,194.61 $ $ $ - $ 514.72 $ 23,226.43 $ - $ 23,741.15 $ 23,741.15 TOTAL $ 74,432.05 $ 411.83 $ 453.46 $ 75,297.34 $ $ - $ 411.83 $ 514.72 $ 23,226.43 $ 51,144.36 $ 75,297.34 $ 75,297.34 ======---= ====--=== ==-======:=;;._-== ---======c ======--;; ===--======-- = =-=--===
See notes to financi~I statements. 55 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· T.W. HUNTER MIDDLE SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16
General: Bookstore $ $ 311.50 $ 218.56 $ $ $ School Pictures 1,555.70 School Yearbook 3,650.00 2,992.97 Bookfair 3,071.25 3,010.n Recycling 32.97 School Wide Fundraisers 76,397.82 30,574.18 Donations 732.34 Textbook Fines and Replacement 182.69 182.69 Locker Fees 2,656.25 student l.D. 350.00 485.34 Interest - Checking 111.69 Office Supplies 2,091.95 Copiers 254.16 9,412.35 Instructional Supplies 39,538.80 67,574.44 8,619.35 Library 999.57 310.75 School Safety 53.73 Custodial Supplies 26.38 Building and Grounds 3,726.55 493.25 Field Day 750.00 Field Trips 21,638.50 17,883.74 1,305.19
Total General $ 34,360.95 $ 148,826.99 $ 142,010.65 $ 10,417.79 $ $ (38.89) $ 51,556.19
Restricted: General Athletics $ 10,702.37 $ 72,712.34 $ 68,176.n $ $ 6,503.99 $ $ 8,733.95 Cheerleaders 2,872.23 14,378.07 18,436.22' 5,736.82 4,550.90 Beta Club 2,356.41 5,513.00 5,241.28 548.12 3,176.25 Newspaper/Journalism Club 1,158.33 1,445.19 1,838.52 765.00 Science Club 2.81 172.00 172.00 2.81 Art Club 253.00 102.00 151.00 F.C.A. 58.35 58.35 FBLA 504.42 504.42 Drama Club n1.12 27,644.32 26,996.25 7.98 1.433.n Chess Club 47.69 47.69 Student Council 2,770.50 4,469.60 4,156.43 28.75 3,112.42 Just Say No Club 7.97 7.97 Chorus Fundraisers 2,994.74 1,573.93 1,420.81 Spec Ed. 0.62 168.00 168.00 0.62 Class T Shirts 1,940.00 978.88 961.12 Teachers' Lounge 173.73 849.35 882.42 350.00 490.66 American Heart Association 75.00 75.00 Teacher Materials - BEP 8,100.00 2,983.28 5,116.72 United Way 713.27 713.27 Sunshine 31.67 520.00 545.00 6.67 Benevolence 108.95 108.95 Restricted Donation 1,005.00 1,005.00 Restr. Donations by PTO 30.56 30.56 Mini Grants 2,400.00 1,915.84 484.16 Technology Grant 165.98 165.98
Total Restricted $ 21,736.36 \ $ 145,386.83 $ 132,964.25 $ 6,671.67 $ 17,089.46 $ $ 23,741.15
TOTAL $ 56,097.31 $ 294,213.82 $ 274,974.90 $ 17,089.46 $ 17.089.46 $ (38.89) $ 75,297.34 =--======--==--======
See notes to financial statements. 56 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS •WESTMORELAND MIDDLE SCHOOL JUNE 30, 2016
Assets LIABILITIES & FUND BALANCE
Liabilities Fund Balance Total Uabllities Accounts Total Accounts Total Non· Total fund and Fund Cashin Bank Inventory Receivable Assets Payable Liabilities Spendable Restricted Assigned Unassigned Balance Balance
General $ 12,646.45 $ $ . $ 12,646.45 $ $ $ $ $ . $ 12.646.45 $ 12,646.45 $ 12,646.45
Restricted: General Athletics $ 9,907.87 $ $ . $ 9,907.87 $ $ $ $ . $ 9,907.87 $ . $ 9,907.87 $ 9,907.87 Cheerleaders • Varsity 2,554.95 2,554.95 2,554.95 2,554.95 2,554.95 Beta Club 2,017.95 2,017.95 2,017.95 2,017.95 2,017.95 F.C.A. 3.63 3.63 3.63 3.63 3.63 Academic Team Band Fundraisers 35.19 35.19 35.19 35.19 35.19 Student Council 130.61 130.61 130.61 130.61 130.61 Chorus Fundraisers 1,669.87 1,669.87 1,669.87 1,669.87 1,669.87 Renaissance 26.00 26.00 26.00 26.00 26.00 Search Chicken 57.00 57.00 57.00 57.00 57.00 Teacher's Lounge Account 278.89 278.89 278.89 278.89 278.89 Teacher Materials· BEP Sunshine Fund 74.85 74.85 74.85 74.85 74.85 Restricted Donations 7.00 7.00 7.00 7.00 7.00 Technology Grants 4.17 4.17 4.17 4.17 4.17
Restricted Total $ 16,767.98 $ $ . $ 16,767.98 $ $ $ - $ 11.17 $ 16,756.81 $ . $ 16,767.98 $ 16,767.98 TOTAL $ 29,414.43 $ $ . $ 29,414.43 $ $ $ . $ 11.17 $ 16,756.81 $ 12,646.45 $ 29,414.43 $ 29.414.43 =~======--= === ---======--======--==== ------==----
See notes to financial statements. 57 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS -WESTMORELAND MIDDLE SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reserve for Fund Balance 07/01116 Revenue Expenditure Transfer In Transfer Out Inventory 08/30116
General: School Pictures $ - $ 15.00 $ $ $ $ $ School Yearbook 8,550.00 6,256.25 School Wide Fundralsers 31,945.67 16,019.16 Donations 300.00 Interest - Checking 68.81 Office Supplies 601.28 Copiers 8,151.67 Instructional Supplies 21,517.63 28,274.08 3,063.16 Library 840.10 6.89 School Safety 375.00 Custodial Supplies 12.12 Building and Grounds 3,518.48 Field Day 204.25 Field Trips 5,527.00 4,740.50
Total General $ 8,978.76 $ 68,784.21 $ 68,159.68 $ 3,063.16 $ $ . $ 12,646.45
Restricted: General Athletics $ 13.276.01 $ 24,857.50 $ 26,823.34 $ 200.00 $ 1,602.30 $ . $ 9,907.87 Cheerleaders - Varsity 1,711.09 6,639.00 5,795.14 2,554.95 Beta Club 1,492.85 15,137.45 16,214.65 1,602.30 2,017.95 F.C.A. 287.39 100.00 383.76 3.63 Academic Team 566.50 566.50 Band Fundraisers 35.19 35.19 Student Council 63.61 283.00 216.00 130.61 Chorus Fundraisers 1,168.02 2,424.00 1,922.15 1,669.87 Renaissance 26.00 26.00 Search Chicken 57.00 57.00 Teacher's Lounge Account 144.46 701.57 567.16 278.89 Teacher Materials - BEP 5,600.00 2,536.84 3,063.16 Sunshine Fund 50.88 680.00 656.03 74.85 Restricted Donations 7.00 200.00 200.00 7.00 Technology Grants 4.17 4.17
Total Restricted: $ 18,323.69 $ 57,189.02 $ 55,681.57 $ 1,802.30 $ 4,865.46 $ . $ 16,767.98 TOTAL $ 27,302.45 $ 125,953.23 $ 123,841.25 $ 4,865.46 $ 4,865.46 $ - $ 29,414.43 ======
See notes to financial statements. 58 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· WHITE HOUSE MIDDLE SCHOOL JUNE 30, 2016
Assets LIABILITIES & FUND BALANCE
Liabilities Fund Balance
Total Accounts Total Accounts Total Non- Total Fund Liabilities and Cashin Bank Inventory Receivable Assets Payable Liabilities Spendable Restricted Assigned Unassigned Balance Fund Balance
General $ 22,692.54 $ 492.18 $ . $ 23,184.72 $ . $ 492.18 $ . $ . $ 22,692.54 $ 23,184.72 $ 23,184.72
Restricted: General Athletics $ 22,834.62 $ . $ . $ 22,834.62 $ $ $ - $ 22,834.62 $ - $ 22,834.62 $ 22,834.62 Cheerleaders - Varsity 1,050.20 1,050.20 1,050.20 1,050.20 1,050.20 Best Buddies Club 0.03 0.03 0.03 0.03 0.03 Science Club 12.73 12.73 12.73 12.73 12.73 Honor Society 575.27 575.27 575.27 575.27 575.27 F.CA 627.84 627.84 627.84 627.84 627.84 Band Fundralsers 11.20 11.20 11.20 11.20 11.20 Just Say No Club 353.49 353,49 353.49 353.49 353.49 Chorus Fundraisers 170.00 170.00 170.00 170.00 170.00 PBIS 2,982.73 2,982.73 2,982.73 2,982.73 2,982.73 Searcll/Gifted Fundraisers 1.37 1.37 1.37 1.37 1.37 Teacher's Lounge Account 60.70 60.70 60.70 60.70 60.70 Teacher Materials • BEP 0.88 0.88 0.88 0.88 0.88 Quarterback Club 0.09 0.09 0.09 0.09 0.09 W.P. Jones Memorial Fund 887.53 867.53 887.53 887.53 887.53 Restricted Donation
Total Restricted $ 29,568.68 $ - $ - $ 29,568.68 $ . $ $ . $ 0.88 $ 29,567.80 $ - $ 29,568.66 $ 29,568.68 TOTAL $ 52,261.22 $ 492.18 $ - $ 52,753.40 $ $ - $ 492.18 $ 0.88 $ 29,567.80 $ 22,692.54 $ 52.753.40 $ 52,753.40 ======---======~======--======---~ ----
See notes to financial statements. 59 SUMN~~ COUNTY S~HOOL SYST!!M ·INTERNAL SCHOOL FUNDS ~~'!:G~~ ~~=~~~~:~:::rr~~R~N:ASIS ·WHITE HOUSE MIDDLE SCHOOL FOR THE YEAR ENDED JUNE 30, 201i
Change In Fund Balance Reserve for Fund Balance 01101i1s Revenue Expenditure Transfer In Transfer Out Inventory 06130/16
General: Bookstore $ . $ 42.50 $ $ $ $ $ School Pictures 2,607,05 School Ye'arbdok 13,883.03 7,259.50 Stlld~ntV'ending Machines 12,273.67 6,316.04 School Wrde Fundratsers 1,512.00 18.88 Bookfair · 11,561.74 9,176.28 Donations 686.40 Textbook Fines and Replacement 447.71 674.05 3,270.00 Loi:ller·;, I ~ C.hjH:klrig 100.90 . Suppliell 218.44 Copters · 4,281.31 Instructional Supplies 4U53.01 58,075.96 8,344.80 Libraiy 122.60 2,238.23. cus{OOI~ supplies 16.02 Buildtog·arid Grounds 5.83 1,653.03 aookstdre 100.00 33.83 Field Trips 574.50 98.00 Total General $ 22,910.72 $ 85,596.44 $ 93,806.07 $ 8,442.80 $ - $ 40.83 $ 23,184.72 Restdctidi General Atliletlcs $ 18,657.24 $ 30,125.45 $ 29,720.27 $ 4,070.20 $ 298.00 $ - $ 22,834.62 Cheerleaders - Varsity 716.62 1,579.22 2,301.27 1,055.63 1,050.20 Best Buddle.s Club 44.18 219.10 263.25 0.03 Science Club 12.73 12.73 Hbii.or Society 262.90 1,567.00 1,254.63 575.27 F.C.A. . 1,241.35 613.51 627.84. Band Fundralsers 5,990.10 3,520.38 2,458.52 11,20 Just~y'No ciub 353.49 353.49 Chorus Fundralsers 6,663.00 3,566.72 2,926.28 170.00 '.· PBIS: 2,982.73 2,982.73 search/Gifted Fundralsers 1.37 760.00 760.00 1.37 ·::~ Teaclier's Lounge Aa:Qunt 458.94 398;24 60.70 reach~ Materials - BEP 9,731.76 6,770.88 2,960.00 0:88 auartertiaek':btub , 2,498.29 497.00 2,995.20 O.Qri w,p:·jories Memorial Fund 952.37 84.84 887.53 Restrfded dbnalibn 1,930.63 1,930:63
Tofli~ RllStrlcted $ 28,182.21 $ 59,06U6 $ 49,233'.99 $ 5,125.83 $ 13,5~.63 $ $ 29,568.68
TOTAL $ 51,Q92.93 $ 144,659.70· $ 143,040.06 $ 13,588.63 $ 13;568'.63 $ 40.83 $ 52,753.40 ======:;::::======--==--======--======-== :fr&- ==~ ===--==--===
See notes to financial statements. 60 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET- REGULATORY BASIS - BEECH ELEMENTARY SCHOOL JUNE 30, 2016
As$ets LIABILITIES & FUND BALANCE
Liabilities Fund Balance Total Liabilities Accounts Accounts Non- Total Fund ijlnd Fund Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Un11ssigned Balance Balance
GENERAL $ 3,980.96 $ $ $ 3,980.96 $ $ $ $ $ 3,910.96 $ 3,910.96 $ 3,910.96
Restricted: Class T-shirt $ 26.47 $ $ $ 26.47 $ $ $ $ 26.47 $ $ 26.47 $ 26.47 Art Club 157.23 157.23 157.23 157.23 157.23 Music Honor Soceity Just Say No Club 189.73 189.73 189.73 189.73 189.73 Chorus 459.14 459.14 459.14 459.14 459.14 Teacher's Lounge Account 306.73 306.73 306.73 306.73 306.73 Jump Rope For Heart 55.80 55.80 55.80 55.80 55.80 TeacherMaterials - BEP 755.92 755.92 755.92 755.92 755.92 Sunshine Fund 9.13 9.13 9.13 9.13 9.13 United Way Humane Society 12.00 12.00 12.00 12.00 12.00 Restricted Donations by PTO 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 Mini-Grants Pre-School 70.00 70.00
Restricted Total: $ 2,972.15 $ $ $ 2,972.15 $ 70.00 $ $ 1,755.92 $ 1,216.23 $ $ 2,972.15 $ 3,042.15 Total $ 6,953.11 $ $ $ 6,953.11 $ 70.00 $ - '$ 1,755.92 $ 1,216.23 $ 3,910.96 $ 6,883.11 $ 6,953.11 ======--======
See noti;s to financial statements. 61 SUMNER CO.LINTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS STATEMENT\Of REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES- REGULATORY BASIS· BEECH ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016
Change In Fund Balance Reservafor Fund Balance 07101115 Ravanua Expandltura Transfarln Transfer Out Inventory 06/30116
General: School Pictures $ $ 2,715.50 -$· $ $ $ Library Book Fair 12,14/S.73 12,084.89 School Wide Fundraisers 23,781.76 12,093.15 Donations 3,395.64 Textbook Fines & Replacement 322.00 Interest - Checking 37.20 Contracted Services 92.54 Office Supplies 2,404.17 Copiers 4,141.03 Instructional Supplies 26,296.34 64,853.29 10,912.55 Library 190.99 2,083.78 Custodial Supplies 116.54 Grounds Maintenance 7,458.81 3,450.00 Field Day 180.35 Field Trips 9,934.00 9,533.80
Total General: $ 26,415.60 $ 78,497.16 $ 115,364.35 $ 14,362.55 $ $ $ 3,910.96
Restricted: Class T-shirt $ $ 452.00 $ 425.53 $ $ $ $ 26.47 Art Club 21.00 941.00 804.77 157.23 Music Honor Soceity 90.00 90.00 Just Say No Club 214.73 25.00 189.73 Chorus 471.00 11.86 459.14 Teacher's Lounge Account 224.02 380.73 298.02 306.73 Jump Rope For Heart 55.80 628.00 628.00 55.80 Teacher Materials - BEP 271.43 5,600.00 4,915.51 200.00 755.92 Sunshine Fund 9.13 9.13 United Way 641.00 641.00 Humane Society 913.38 901.38 12.00 Restricted Donations by PTO 932.38 14,230.17 14, 162.55 1,000.00 Mini-Grants 2,465.00 2,465.00
Totil Restricted: $ 1,728.49 $ 26,812.28 $ 11,206.07 $ $ 14,362.55 $ $ 2,972.15
TOTAL $ 28,144.09 $ 105,309.44 $ 126,570.42 $ 14,382.55 $ 14,362.55 $ $ 6,883.11 ======
See notes to financial statements. 62 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· BENNY BILLS ELEMENTARY SCHOOL JUNE 30, 2016
· Assets LIABILITIES & FUND BALANCE
Liabilities Fund Balance Total Liabilities Accounts Accounts Non- Total Fund and Fund Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Balance
GENERAL $ 69,495.47 $ $ $ 69,495.47 $ $ $ $ $ 69,495.47 $ 69,495.47 $ 69,495.47
Restricted: Just Say No Club $ 106.32 $ $ $ 106.32 $ $ $ $ 106.32 $ $ 106.32 $ 106.32 Class T- Shirt 5.16 5.16 5.16 5.16 5.16 Project Fresh 8.59 8.59 8.59 8.59 8.59 Teacher's Lounge Account 411.10 411.10 411.10 411.10 411.10 Teacher Materials - BEP 73.86 73.86 73.86 73.86 73.86 Relay for Life Sumner County Honors Choir 5.00 5.00 5.00 5.00 5.00 Walk Across Sumner Benevolence and Bereavement 15.45 15.45 15.45 15.45 15.45 Restricted Donation Mini-Grants 326.34 326.34 326.34 326.34 326.34
Restricted Total: $ 951.82 $ $ $ 951.82 $ $ $ 400.20 $ 551.62 $ $ 951.82 $ 951.82
Total $ 70,447.29 $ $ $ 70,447.29 $ $ $ 400.20 $ 551.62 $ 69,495.47 $ 70,447.29 $ 70,447.29 =--======--=:======
See notes to financial statements. 63 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· BENNY BILLS ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, Z018
Change In Fund Balance Reserve for Fund Balance
07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 08/30/18 J
General: Bookstore $ $ 770.00 $,. 474.29 $ $ $ School Pictures 2,999.00 School Yearbook 4,605.00 3,734.16 Bookfalr 10,848.05 9,856.55 School Wide Fundralser 39,695.,63 17,773.70 Donations 1,376.90 Interest • Checking 244.52 Office Supplies 45.50 309.20 Copiers 7,244.83 Instructional Supplies 42,722.64 58,369.07 146.00 Library 9.74 1,963.48 Grounds Maintenance 3,315.53 Field Trips 9,144.25 9,916.30 765.00
Total General: $ 69,337.96 $112,461.23 $ 112,957.11 $ 911.00 $ $ (257.63) $ 69,495.47
Restricted: Just Say No Club $ 106.32 $ $ $ $ $ $ 106.32 Class T- Shirt 5,818.75 5,813.59 5.16 Project Fresh 8.59 8.59 Teacher's Lounge Account 939.65 172.52 1,201.07 500.00 411.10 Teacher Materials - BEP 0.20 9,960.00 9,886.34 73.86 Relay for Life 428.50 428.50 Sumner County Honors Choir 5.00 90.00 90.00 5.00 Walk Across Sumner 1,162.00 1,162.00 Benevolence and Bereavement 63.45 48.00 15.45 Restricted Donation 211.00 1,200.00 1,411.00 Mini-Grants 295.78 500.00 469.44 326.34
Total Restricted: $ 2,058.49 $ 18,903.27 $ 19,098.94 $ 500.00 $ 1,411.00 $ $ 951.82
TOTAL $ 71,396.47 $ 131,364.50 $1~2.056.05 $ 1,411.00 $ 1,411.00 $ (257.63) $ 70,447.29 ======
See notes to financial statements. 64 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· BETHPAGE ELEMENTARY SCHOOL JUNE 30, 2016
Assets LIABILITIES & FUND BALANCE
LlablllUes Fund Balance Total Llabllltias Accounts Accounts Non- Total Fund &Fund Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Bal8nce
General $ 22,538.73 $ . $ $ 22,538.73 $ $ $ $ - $ 22,087.53 $ 22,087.53 $ 22,087.53
Restricted: BEAST $ 338.18 $ $ - $ 338.18 $ $ $ $ 338.18 $ - $ 338.18 $ 338.18 Teacher's Lounge Account 84.08 84.08 84.08 84.08 84.08 Jump Rope For Heart Teacher Materials - BEP 31.56 31.56 .. 31.56 31.56 31.56 Walk Across Sumner Benevolence 1,908.68 1,908.68 . 1,908.68 1,908.68 1,908.68 Restricted Donations Daye Total Restricted: $ 2,362.50 $ $ - $ 2,362.50 $ 451.20 $ - $ 31.56 $ 2,330.94 $ - $ 2,362.50 $ 2,813.70 TOTALS $ 24,901.23 $ $ - $ 24,901.23 $ 451.20 $ - $ 31.56 $ 2,330.94 $ 22,087.53 $ 24,450.03 $ 24,901.23 ======--======;:===;:=;::== See notes to financial statements. 65 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES ANO CHANGES IN FUND BALANCES· REGULATORY BASIS· BETHPAGE ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/18 General: School Pictures $ $ 1,017.00 $ $ $ $ School Yearbook 5,033.00 4,311.45 Bookfair/Reading Is Fun 10,852.08 8,773.37 School Wide Fundraisers 24,011.53 7,443.10 Recycling 15.41 Donations 1,316.53 Interest - Checking 23.77 Office Supplies 519.27 Copiers 4,847.64 lnstrucllonal Supplies 15,895.51 29,868.17 1,470.49 Library 131.47 2,591.27 Bullding and Grounds 1,015.29 School Assemblies 275.00 Field Day 1,480.00 843.65 Field Trips 2,244.00 3,264.25 Total General: $ 22,744.47 $ 62,020.30 $ 63,752.66 $ 1,470.49 $ $ (395.07) $ 22,087.53 Restricted: BEAST $ 337.18 $ 440.00 $ 439.00 $ $ $ $ 338.18 Teacher's Lounge Account 64.57 145.01 125.50 84.08 Jump Rope For Heart 1,842.BO 1,842.80 Teacher Materials - BEP 3,600.00 2,781.95 786.49 31.56 Walk Across Sumner 281.00 147.00 134.00 Benevolence 1.919.03 10.35 1,908.68 Restricted Donations 550.00 550.00 Total Restricted: $ 2,870.78 $ 8,308.81 $ 5,346.60 $ $ 1,470.49 $ $ 2,362.50 TOTAL: $ 25,615.25 $ 68,329.11 $ 69,099.26 $ 1,470.49 $ 1,470.49 $ (395.07) $ 24.450.03 ======----===== See notes to financial statements. 66 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· CLYDE RIGGS ELEMENTARY SCHOOL JUNE 30, 2016 Assets LIABILITIES & FUND BAlANCE Liabilities Fund Balance Total Accounts Accounts Non- Total Fund Llabllltles & Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Fund Balance General $ 15,625.51 $ - $ 394.03 $ 16,019.54 $ - $ 394.03 $ $ - $ 15,625.51 $ 16,019.54 $ 16,019.54 Restricted: Just Say No Club $ 847.66 $ $ $ 847.66 $ $ $ $ 847.66 $ - $ 847.66 $ 847.66 Class T Shirts Teachers Lounge Account 236.28 236.28 236.28 236.28 236.28 Teacher Materials - BEP 1,954.99 1,954.99 1,954.99 1,954.99 1,954.99 County Music Society 4.50 4.50 4.50 4.50 4.50 Benevolent Account 701.66 701.66 701.66 701.66 701.66 Donations for Field Trtp Grant Money 329.29 329.29 329.29 329.29 329.29 ArtJScienceJMalh Club 13.58 13.58 13.58 13.58 13.58 Restricted Donations 40.00 40.00 40.00 40.00 40.00 Field Day Concessions 456.27 456.27 456.27 456.27 456.27 Total Restricted: $ 4,584.23 $ $ - $ 4,584.23 $ $ - $ 2,324.28 $ 2,259.95 $ - $ 4,584.23 $ 4,584.23 Totals $ 20.209.74 $ - $ 394.03 $ 20,603.n $ - $ 394.03 $ 2.324.28 $ 2,259.95 $ 15.625.51 $ 20,603.n $ 20,603.n ====== See notes to financial statements. 67 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - REGULATORY BASIS· CLYDE RIGGS ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16 General: Bookstore $ - $ 1,286.70 $ 570.52 $ $ $ $ Schoof Pictures 763.50 School Yearbook 1,379.00 1,178.73 Bookfalr 5,445.68 4,654.83 School Wide Fundralsers 20,865.41 10,395.54 School Spirit Wear 3,120.00 2,874.20 Donations 1,418.26 Textbook Fines and Replacement 21.00 Interest - Checking 40.72 Office Supplles 1,384.47 Copiers 5,544.65 Instructional Supplies 13,017.51 19,159.54 Library 91.02 565.76 Building and Grounds 811.37 School Assemblies 1,250.00 1,250.00 Field Day 189.00 560.21 Field Trips 2,755.80 3,235.05 Total General: $ 16,097.05 $ 51,454.60 $ 51,813.66 $ 560.21 $ - $ (278.66) $ 16,019.54 Restricted: Just Say No Club $ 1,250.39 $ - $ 402.73 $ - $ $ - $ 847.66 Class T Shirts 403.80 407.60 3.80 Teacher's Lounge Account 209.05 1,287.75 1,365.49 108.77 3.80 236.28 Teacher Materials - SEP 3,700.00 1,745.01 1,954.99 County Music Society 4.50 90.00 90.00 4.50 Benevolent Account 838.25 136.59 701.66 Donations for Field Trip 560.21 560.21 Grant Money 75.26 922.76 668.73 329.29 Art/Science/Math Club 16.87 285.00 288.29 13.58 Restricted Donations 40.00 108.77 108.77 40.00 Field Day Concessions 292.80 340.50 177.03 456.27 Total Restricted: $ 2,727.12 $ 7,698.79 $ 5,281.47 $ 112.57 $ 672.78 $ - $ 4,584.23 TOTAL $ 18,824.17 $ 59,153.39 $ 57,095.13 $ 672.78 $ 672.78 $ (278.66) $ 20,603.77 ====== See notes to financial statements. 68 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS ·GATEVIEW ELEMENTARY SCHOOL JUNE 30, 2016 Assets LIABILITIES & FUND BALANCE LiablllUes Fund Balance Total Cash In Accounts Accounts Non· Total Fund Llabllitioo and Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balances Fund Balance General $ 57,662.56 $ - $ 71.04 $ 57,733.60 $ - $ 71.04 $ $ . $ 57,675.84 $ 57,746.88 $ 57,746.88 Restricted Beta Club $ 4,719.51 $ 13.28 $ - $ 4,732.79 $ $ $ - $ 4,719.51 $ - $ 4,719.51 $ 4,719.51 Teacher's Lounge Account 611.74 611.74 611.74 611.74 611.74 Jump Rope for Heart Teacher Materials - SEP Benevolence 994.55 994.55 994.55 994.55 994.55 Restricted Donations 678.98 678.98 678.98 678.98 678.98 CDC Special Event Donations Country Music Society Restricted Total $ 7,004.78 $ 13.28 $ - $ 7,018.06 $ $ - $ 678.98 $ 6,325.80 $ - $ 7,004.78 $ 7,004.78 TOTAL $ 64,667.34 $ 13.28 $ 71.04 $ 64,751.66 $ - $ 71.04 $ 678.98 $ 6,325.80 $ 57,675.84 $ 64,751.66 $ 64,751.66 ======-====== See notes to financial statements. 69 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· GATEVIEW ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01116 Revenue Expenditure Transfer In Transfer Out Inventory 06130116 General: Bookstore $ . $ 1.407.98 $ 936.07 $ $ $ $ School Pictures 6,500.00 School Yearbook 5,845.00 3,706.45 Bookfalr 9,927.84 8,997.47 School Wide Fundraisers 73,235.68 35,426.00 Donations 250.00 Interest • Checking 153.41 Office Supplies 13,909.12 Copiers 6,594.12 Instructional Supplies 32,295.00 61,705.03 847.00 Library 106.99 2,703.17 School Safety 105.00 Custodial Supplies 45.00 Grounds Maintenance 569.00 Back to School 725.00 206.74 Field Day 650.00 Reid Trips 3,649.14 6,329.40 Total General: $ 64,963.39 $134,096.04 $141,882.57 $ 847.00 $ $ (276.98) $ 57,746.88 Restricted: Beta Club $ 3,664.59 $ 28,559.77 $ 27,605.85 $ 101.00 $ $ . $ 4,719.51 Teacher's. Lounge Account 162.03 538.88 787.17 700.00 611.74 Jump Rope for Heart 30.00 1,859.28 1,889.28 Teacher Materials· BEP 7,400.00 7,300.00 100.00 Benevolence 1,280.20 336.30 621.95 994.55 Restricted Donations 2,423.00 1,744.02 678.98 CDC Special Event Donations 6.00 202.02 196.02 Country Music Society 90.00 90.00 Total Restricted: $ 5,142.82 $ 41,205.23 $ 38,496.27 $ 997.02 $ 1,844.02 $ $ 7,004.78 TOTAL $ 70,106.21 $ 175,301.27 $180,378.84 $ 1,844.02 $ 1,844.02 $ (276.98) $ 64,751.66 ====== See notes to financial statements. 70 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· GENE BROWN ELEMENTARY SCHOOL JUNE 30, 2016 ASSETS LIABILITIES lo FUND BALANCE Liabilities Fund Balance Total Llabilltles Accounts Accounts Total Non· Total Fund and Fund Cash In Bank Receivable Inventory Total Assets Payable Uabllitles Spendable Restricted Assigned Unassigned Balances Balance GENERAL $ 53,152.99 $ $ 48.56 $ 53,201.55 $ $ $ 48.56 $ $ $ 53,029.99 $ 53,078.55 $ 53,078.55 Restricted: Honor Society $ 1,829.19 $ $ $ 1,829.19 $ $ $ $ $ 1.829.19 $ $ 1,829.19 $ 1,829.19 Art Club 16.57 16.57 16.57 16.57 16.57 Friends Club 50.00 50.00 50.00 50.00 50.00 The Lady Bobcats Running Club 220.00 220.00 220.00 220.00 220.00 Spanish Club 50.00 50.00 50.00 50.00 50.00 GBE Oesignets Club 50.00 50.00 50.00 50.00 50.00 Pay It Forward Club 50.00 50.00 50.00 50.00 50.00 Jump Rope Club 2.00 2.00 2.00 2.00 2.00 A-Team 0.05 0.05 0.05 0,05 0.05 Kindergarten gradualionlt-shirts 328.84 328.84 328.84 328.84 328.84 Special Olympic T-shirts 102.38 102.38 102.38 102.38 102.38 Loss/Recovery Teachers Lounge 56.67 56.67 56.67 56.67 56.67 Teacher Materials. BEP Benevolence 882.78 882.78 882.78 882.78 882.78 Compess Grants 41.50 41.50 41.50 41.50 41.50 Outdoor Classroom Restricted 32.45 32.45 32.45 32.45 32.45 Cheer1eading Club 266.39 256.39 266.39 266.39 266.39 Student Council 546.52 546.52 546.52 546.52 546.52 Chorus Activities 1,100.44 1,100.44 1,100.44 1,100.44 1,100.44 County Music Society 123.00 123.00 Walk Across Sumner Restricted Donation PTO 1,459.34 1,459.34 1,459.34 1,459.34 1.459.34 Total Restricted Fund $ 7,085.12 $ $ $ 7,085.12 $ 123.00 $ $ $ 1,491.79 $ 5,593.33 $ $ 7,085.12 $ 7,208.12 Total General and Restricted $ 60,238.11 $ $ 48.56 $ 60,286.67 $ 123.00 $ $ 48.56 $ 1,491.79 $ 5,593.33 $ 53,029.99 $ 60,163.67 $ 60.288.67 =--- ====--======------======--=--======- ===- --= ==---=== - See notes to financial statements. 71 See notes to financial statements. 72 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· GUILD ELEMENTARY SCHOOL JUNE 30, 2016 Assets LIABILITIES & FUND BALANCE LlablllUes Fund Balance Total Cashin Accounts Accounts Non- Total Fund Llabllltles and Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Fund Balance General $18,461.54 $ $ - $ 18,461.54 $ $ $ $ - $ 18,461.54 $ 18,461.54 $ 18,461.54 Restricted Just Say No Club $ 5.00 $ $ - $ 5.00 $ $ $ . $ 5.00 $ - $ 5.00 $ 5.00 T-Shlrt Summer Fitness Festival Teacher's Lounge Account 120.10 120.10 120.10 120.10 120.10 Jump Rope for Heart Teacher Materials • BEP 932.56 932.56 932.56 932.56 932.56 Benevolence 7,254.09 7,254.09 7,254.09 7,254.09 7,254.09 Backpacks· 1,320.00 1,320.00 1,320.00 1,320.00 1,320.00 County Music Society Music/Chorus 330.00 330.00 330.00 330.00 330.00 Walk Across Sumner Grants 104.40 104.40 104.40 104.40 104.40 Restricted Total $ 10,066.15 $ $ - $ 10,066.15 $ $ . $ 1,036.96 $ 9,029.19 $ - $ 10,066.15 $ 10,066.15 TOTAL $ 28,527.69 $ $ - $ 28,527.69 $ $ - $ 1,036.96 $ 9.029.19 $ 18,461.54 $ 28,527.69 $ 28,527.69 ======-======---====== See notes to financial statements. 73 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· GUILD ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01/2015 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/2016 General: Bookstore $ $ 524.00 $ 488.24 $ $ $ $ School Pictures 2,089.97 School Yearbook 3,989.00 3,815.51 Bookfalr 15,679.61 11,341.18 School Wide Fundraisers 35,194.11 20,802.55 Donations 4,113.41 356.00 Interest - Checking 61.68 Office Supplies 7,940.91 Copiers 7,307.66 Instructional Supplies 41,441.70 66,290.48 4,095.50 Library 290.41 2,542.69 Custodia! Supplies 281.21 Building and Grounds 7,560.47 School Assemblies 194.75 Field Day 874.82 678.79 Field Trips 3,061.00 3,517.00 Total General: $ 40,163.77 $ 107,319.71 $ 133,117.44 $ 4,095.50 $ . $ $ 18,461.54 Restricted: Just Say No Club $ 5.00 $ $ - $ - $ - $ - $ 5.00 T-Shirt 390.00 390.00 Summer Fitness festival 587.00 587.00 Teacher's Lounge Account 128.87 -2,689.25 2,698.02 120.10 Jump Rope for Heart 3,780.20 3,780.20 Teacher Materials - BEP 106.25 8,400.00 3,478.19 4,095.50 932.56 Benevolence 8,076.78 822.69 7,254.09 Backpacks 1,320.00 1,320.00 County Music Society 75.00 75.00 Music/Chorus 680.00 350.00 330.00 Walk Across Sumner 80.00 80.00 Grants 500.00 395.60 104.4!) Total Restricted: 9,636.90 $ 17,181.45 $ 12,656.70 $ - $ 4,095.50 $ - $ 10,066.15 TOTAL $ 49,800.67 $ 124,501.16 $ 145,774.14 $ 4,095.50 $ 4,095.50 $ $ 28,527.69 ====== See notes to financial statements. 74 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS - G.W. WHITTEN ELEMENTARY SCHOOL JUNE 30, 2016 Assets LIABILITIES & FUND BALANCE Liabilities Fund Balance Total Accounts Accounts Non- Total Fund Liabilities& Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted .Assigned Unassigned Balance Fund Balance General $ 71,040.63 $ $ $ 71,040.63 $ $ $ $ $ 71,040.63 $ 71,040.63 $ 71,040.63 Restricted: Fifth Gr Washington Trip $ $ $ $ $ $ $ $ - $ $ $ GO/Boys to Men Club 833.55 833.55 833.55 833.55 833.55 Just Say No Club 163.79 163.79 163.79 163.79 163.79 Chorus/Chimes 225.24 225.24 225.24 225.24 225.24 RumingClub 44.87 44.87 44.87 44.87 44.87 Warrior Way Market 8.71 8.71 8.71 8.71 8.71 Teacher's lounge Account 238.26 238.26 238.26 238.26 238.26 Staff Development/Training 72.00 72.00 72.00 72.00 72.00 Jump Rope For Heart Teacher Materials - BEP County Music Society Walk Across Sumner Benevolence 1,223.62 1,223.62 1,223.62 1,223.62 1,223.62 Restr. DonaUons by PTO 2,464.79 2,464.79 2,464.79 2,464.79 2,464.79 Mini Grants 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 Compass Grant 1,145.09 1,145.09 1,145.09 1,145.09 1,145.09 Restricted Donation Restricted Total $ 11,419.92 $ $ $ 11,419.92 $ $ $ 8,609.88 $ 2,810.04 $ $ 11,419.92 $ 11,419.92 TOTAL $ 82,460.55 $ $ $ 82,460.55 $ $ $ 8,609.88 $ 2,810.04 $ 71,040.63 $ 82,460.55 $ 82,460.55 ======--====== See notes to financial statements. 75 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· G.W. WHITTEN ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change in Fund Balance Reserve for Fund Balance 07101115 Revenue Expenditure Transfer In Transfer Out Inventory 06#30116 General: School Pictures $ $ 1,822.00 $ $ $ $ $ School Yearbook 4,020.00 3,202.28 Bookfair 9,603.94 8,047.13 Recycling 18.78 School Wide Fundraisers 1,366.50 Donations 578.81 Interest· Checking 81.82 Office Supplies 273.05 Copiers 4,355.22 Instructional Supplies 23,966.51 24,456.20 13,384.91 Library 337.40 1,717.22 Custodial Supplies 129.58 Grounds Maintenance 104.93 Field Day 151.60 Field Trips 3,936.00 3,617.50 Total General: $ 57,978.67 $ 45,731.76 $ 46,054.71 $ 13,384.91 $ $ $ 71,040.63 Restricted: Fifth Gr Washington Trip $ 29.18 $ $ $ $ 29.18 $ $ GO/Boys to Men Club 568.59 1,682.00 1,417.04 833.55 Just Say No Club 163.79 163.79 Chorus/Chimes 234.20 204.00 212.96 225.24 Running Club 138.99 94.12 44.87 Warrior Way Market 459.98 451.27 8.71 Teacher's Lounge Account 272.66 203.87 293.18 54.91 238.26 Staff Development/Training 928.00 1,000.00 72.00 Jump Rope For Heart 1,974.69 1,974.69 Teacher Materials - BEP 5,600.00 5,600.00 County Music Society 90.00 90.00 Walk Across Sumner 1,082.00 1,082.00 Benevolence 1,223.62 1,223.62 Restr. Donations by PTO 3,080.94 13,738.42 14,354.57 2,464.79 Mini' Grants 6,500.00 1,500.00 5,000.00 Compass Grant 1,200.00 54.91 1,145.09 Restricted Donation 1.16 1.16 Total Restricted: $ 7,373.11 $ 31,074.98 $ 13,643.26 $ 1,054.91 $ 14,439.82 $ $ 11,419.92 TOTAL $ 65,351.78 $ 76,806.74 $ 59,697.97 $ 14,439.82 $ 14,439.82 $ $ 82,460.55 ====== See notes to financial statements. 76 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· H.B. WILLIAMS ELEMENTARY SCHOOL JUNE 30, 2016 Assets LIABILITIES & FUND BALANCE Liabilities Fund Balance Total Llabllltles Accounts Accounts Total Non- Total Fund and Fund Cash In Bank Receivable Inventory Total Assets Payable Uabllltles Spendable Restricted Assigned Unassigned Balances Balance GENERAL $ 33,461.26 $ $ 73.86 $ 33,535.12 $ $ $ 73.86 $ $ $ 33,461.26 $ 33,535.12 $ 33,535.12 Restricted: Art Club $ 730.57 $ $ $ 730.57 $ $ $ $ $ 730.57 $ $ 730.57 $ 730.57 Just Say No Club 249.55 249.55 249.55 249.55 249.55 Hiking Club/Walking 1,385.38 1,385.38 1,385.38 1,385.38 1,385.38 Music Club-Sound Effects 110.25 110.25 110.25 110.25 110.25 Teachers Lounge 879.70 879.70 879.70 879.70 879.70 Teachers Materials - BEP Relay for Ufe Sunshine Fund 3.39 3.39 3.39 3.39 3.39 Restricted Donations 10,052.28 10,052.28 10,052.28 10,052.28 10,052.28 Total Restricted Fund $ 13,411.12 $ $ $ 13,411.12 $ $ $ $ 10,052.28 $ 3,358.84 $ $ 13,411.12 $ 13,411.12 Total General and Restricted $ 46,872.38 $ $ 73.86 $ 46,946.24 $ $ $ 73.86 $ 10,052.26 $ 3,358.84 $ 33,461.26 $ 46,946.24 $ 46,946.24 ------~-=--=-- ==--======--= == ~-= ==--== See notes to financial statements. 77 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· H.B. WILLIAMS ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06/30116 General: School Pictures $ $ 2.871.30 $ $ $ $ $ School Yearbook 12,163.00 10,322.91 Bookfair 11,055.72 7,693.54 School Wide Fundraisers 69,700.87 34,809.91 Donations 15,742.17 Textbook Fines and Replacement 60.48 107.88 Interest - Checking 108.12 Office Supplies 3,142.65 Copiers 8,626.30 Instructional Supplies 37,618.12 85,515.58 6,400.00 Library 401.71 45,937.00 50,000.00 School Safety 410.60 Custodial Supplies 229.85 Grounds Maintenance 193.19 School Assemblies 1,008.61 Field Day 500.00 Field Trips 8,602.00 7,363.25 Total General: $ 24,751.08 $ 158,323.49 $205,861.27 $ 56,400.00 $ $ (78.18) $ 33,535.12 Restricted: Art Club $ 637.25 $ 373.00 $ 279.68 $ $ $ $ 730.57 Just Say No Club 249.55 249.55 Hiking Club/Walking 3,606.54 765.00 2,986.16 1,385.38 Music Club-Sound Effects 1,094.35 9,627.50 10,611.60 110.25 Teachers Lounge 1,2n.80 187.41 585.51 879.70 Teachers Materials· BEP 8,000.00 1,600.00 6,400.00 Relay for Life 54.75 481.28 536.03 Sunshine Fund 3.39 3.39 Restricted Donations 10,052.28 50,000.00 50,000.00 10,052.28 Total Restricted: $ 16,975.91 $ 69,434.19 $ 16,598.98 $ $ 56,400.00 $ $ 13.411.12 TOTAL $ 41.726.99 $ 227,757.68 $ 222,460.25 $ 56,400.00 $ 56,400.00 $ (78.18) $ 46,946.24 ====== See notes to financial statements. 78 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· HOWARD ELEMENTARY SCHOOL JUNE 30, 2016 Assets LIABILITIES AND FUND BALANCE Liabilities Fund Balance Total C&sh In Bank Accounts Accounts Non- Total Fund Llabllltles and Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Fund Balance General: $ 34,389.06 $ $ $ 34,389.06 $ $ ·- $ $ $ 33,789.06 $ 33,789.06 $ 33,789.06 Restricted Teachers Lounge Account $ 621.94 $ $ - $ 621.94 $ $ $ - $ 621.94 $ - $ 621.94 $ 621.94 Jump Rope For Hearl Teacher Materials - BEP Restricted Donation Birthday Book Club Fitness Festival Restricted Donation-PTO Daycare 600.00 600.00 Total Restricted: $ 621.94 $ $ - $ 621.94 $ 600.00 $ $ - $ 621.94 $ . $ 621.94 $ 1,221.94 TOTAL $ 35,011.00 $ $ - $ 35,011.00 $ 600.00 $ $ - $ 621.94 $ 33,789.06 $ 34,411.00 $ 35,011.00 ====== See notes to financial statements. 79 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES- REGULATORY BASIS· HOWARD ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07101115 Revenue Expenditure Transfer In Transfer Out Inventory 06130/16 General: Schoolwide Fundralsers $ - $ 10,500.36 $ $. - $ $ - $ Bookfalr 8,695.43 9,304.97 Donations 295.54 Interest - Checking 68.43 Office Supplies 2.67 124.65 Copiers 5,098.32 Instructional Supplies 26,252.51 66,398.78 39,396.29 Library 110.87 4,697.44 School Improvements 905.52 Grounds Maintenance 2,984.40 Field Day 284.70 Field Trips 3,789.00 4,161.00 Total General: $ 38,637.74 $ 49,714.81 $ 93,959.78 $ 39,396.29 $ $ - $ 33,789.06 Restricted: Teacher's Lounge Account $ 3n.74 $ 289.20 $ 45.00 $ . $ - $ - $ 621.94 Jump Rope For Heart 1,784.14 1,784.14 Teacher Materials - BEP 6,000.00 2,836.81 3,163.19 Restricted Donation 1,200.00 1,200.00 Birthday Book Club 1,170.00 1,170.00 Fitness Festival 1,627.00 783.00 844.00 Restricted Donation-PTO 24,413.26 8,605.84 33,019.10 Total Restricted: $ 24,791.00 $ 20,676.18 $ . 5.448.95 $ . $ 39,396.29 $ - $ 621.94 TOTAL $ 63,428.74 $ 70,390.99 $ 99,408.73 $ 39,396.29 $ 39,396.29 $ - $ 34,411.00 ====== See notes to financial statements. 80 SUMNER COUN1Y SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· INDIAN LAKE ELEMENTARY SCHOOL JUNE 30, 2016 Assets LIABILITIES & FUND BALANCE Liabilities Fund Balance Total Liabilities Accounts Accounts Total Non- Total Fund and Fund Cashin Bank Receivable Inventory Total Assets Payable Uabllitles Spendable Restricted Assigned Uni18$lgned Balances Balance General: $ 41,557.76 $ $ 1.192.03 $ 42,749.79 $ 40.00 $ 40.00 $ 1,192.03 $ $ $ 41,517.76 '·$ 42,709.79 $ 42,749.79 Restricted: Honor Society $ 509.15 $ $ $ 509.15 $ $ $ $ $ 509.15 $ $ 509.15 $ 509.15 Art Club 321.42 321.42 321.42 321.42 321.42 Student Council 487.79 487.79 487.79 487.79 487.79 Just Say No Club 200.00 200.00 200.00 200.00 200.00 Chess Club 24.00 24.00 24.00 24.00 24.00 Technology Club 145.75 145.75 145.75 145.75 145.75 Chorus Fundralsera 824.41 824.41 824.41 824.41 824.41 Search Gifted 24.16 24.16 24.16 24.16 24.16 Teachers Lounge 2,268.08 2,268.06 2,268.06 2,268.08 2,268.06 Teacher Materials • BEP 35.30 35.30 35.30 35.30 35.30 Restricted Donations by PTO Restricted Donation Memorial Fund Mini-Grants 4.58 4.58 4.58 4.58 4.58 Running Club 1,001.53 1,001.53 1,001.53 1,001.53 1.001.53 Walk Across Sumner Jump Rope for Heart Total Restricted Fund $ 5,846.17 $ $ $ 5,846.17 $ $ $ $ 39.88 $ 5,606.29 $ $ 5,846.17 $ 5,846.17 Total General and Restricted $ 47,403.93 $ $ 1,192.03 $ 48,595.96 ~ 40.00 $ 40.00 $ 1,192.03 $ 39.88 $ 5,806.29 $ 41,517.76 $ 48,555.96 $ 48,595.96 ======::: =----== ===-----======--======--:---======-==---.... - ====== See notes to financial statements. 81 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS 0 INDIAN LAKE ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01115 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16 General: Bookstore $ $ 12,343.50 $ 9,682.21 $ $ $ School Pictures 1,867.50 School Yearbook 3,038.06 580.45 Bookfalr 17,774.46 13,661.63 Recycling 96.85 School Wide Fundraisers 3,923.30 78.76 Donations 310.47 Textbook Fines and Replacements 54.66 54.66 Interest - Checking 59.97 Office Supplies 605.56 Instructional Supplies 36,829.00 75,566.82 34,830.34 Library 444.70 3,342.05 School Safety 234.18 Custodial Supplies 382.78 Grounds Maintenance 2,237.49 Field Trips 8,211.27 10,157.39 Total General: $ 39,921.26 $ 84,953.74 $116,583.98 $ 34,830.34 $ $ (411.57) $ 42,709.79 Restricted: Honor Society $ 598.95 $ 290.00 $ 379.80 $ $ $ $ 509.15 Art Club 342.08 500.00 . 520.66 321.42 Student Council 487.79 487.79 Just Say No Club 200.00 200.00 Chess Club 24.00 24.00 Technology Club 145.75 145.75 Chorus Fundralsers 951.51 1.471.00 1,598.10 824.41 Search Gifted 24.16 24.16 Teachers Lounge 1,620.75 3,160.93 2,513.60 2,268.08 Teacher Materials - BEP 7,199.00 7,163.70 35.30 Restricted Donations by PTO 33,853.12 33,853.12 Restricted Donation 250.00 250.00 Memorial Fund 482.22 482.22 Mini-Grants 4.58 4.58 Running Club 207.43 2,478.45 1,684.35 1,001.53 Walk Across Sumner 243.00 2.00 245.00 Jump .Rope for Heart 557.75 557.75 Total Restricted: $ 5,332.22 $ 49,762.25 $ 14,417.96 $ $ 34,830.34 $ $ 5,846.17 TOTAL $ 45,253.48 $ 134,715.99 $131.001.94 $ 34,830.34 $ 34,830.34 $ (411.57) $ 48,555.96 ====== See notes to financial statements. 82 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· JACK ANDERSON ELEMENTARY JUNE 30, 2016 Assets LIABILITIES AND FUND BALANCE Uabllltles Fund Balance Total Accounts Accounts Non· Total Fund Liabilities & Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Fund Balance GENERAL $ 91,556.57 $ - $ 162.73 $ 91,719.30 $ - $ 162.73 $ $ - $ 91,556.57 $ 91,719.30 $ 91,719.30 Restricted: Just Say No Club $ 87.38 $ $ - $ 87.38 $ $ $ - $ 87.38 $ - $ 87.38 $ 87.38 Teacher's Lounge 1,673.88 1,673.88 1,673.88 1,673.88 1,673.88 Jump Rope for Heart Teacher Materials - BEP 0.06 0.06 0.06 0.06 0.06 Walk Across Sumner Restr. Donations by PTO 8,749.82 8,749.82 8,749.82 8,749.82 8,749.82 Benevolence 752.60 752.60 752.60 752.60 752.60 T-Shirts 29.20 29.20 29.20 29.20 29.20 Cross Country/Running Club 801.61 801.61 801.61 801.61 801.61 Restricted Donation Total Restricted: $ 12,094.55 $ $ - $ 12,094.55 $ $ - $ 9,502.48 $ 2,592.07 $ - $ 12,094.55 $ 12,094.55 TOTALS $103,651.12 $ - $ 162.73 $ 103,813.&5 $ - $ 162.73 $ 9,502.48 $ 2,592.07 $ 91,556.57 $ 103,813.85 $ 103,813.85 ======--======---======--====== See notes to financial statements. 83 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS STA"rEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES • REGULATORY BASIS ·JACK ANDERSON ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16 General: School Pictures $ - $ 2,270.11 $ $ $ $ $ School Yearbook 15,157.00 11,276.35 Bookfalr 12,671.66 12,671.11 Schoolwide Fundraisers 31,617.85 12,018.33 Recycling 136.67 Donations 2,781.76 Textbook Fines and Replacement 59.72 Interest - Checking 177.75 Contracted Services 20.95 Office Supplies 1,537.20 lnstructlonal Supplies 42,365.41 151,481.91 82,978.59 Library 743.73 13,594.57 School Safety 1,017.00 Custodial Supplies 349.21 Building and Grounds 18,051.66 13,449.66 Fleld Day 228.09 - Fleld Trips 23,834.60 22,925.13 Total General: $ 108,483.57 $ 131,816.26 $ 245,171.51 $ 96,428.25 $ $ 162.73 $ 91,719.30 Restricted: Just Say No Club $ 243.83 $ 1,227.15 $ 1,383.60 $ $ $ $ 87.38 Teacher's Lounge 6,258.89 3,368.44 9,633.45 1,680.00 1,673.88 Jump Rope for Heart 2,507.50 2,507.50 Teacher Materials - BEP 0.10 8,400.00 8,400.04 0.06 Walk Across Sumner 1,076.00 1,076.00 Restr. Donations by PTO 140.65 99,535.39 90,926.22 8,749.82 Benevolence 752.60 752.60 T-Shlrts 550.00 520.80 29.20 Cross Country/Running Club 6,525.00 5,723.39 801.61 Restricted Donation 626.60 7,308.03 7,934.63 Total Restricted: $ 7,270.07 $ 130,497.51 $ 29,244.78 $ 2,432.60 $ 98,860.85 $ $ 12,094.55 TOTAL $ 115,753.64 $ 262,313.77 $·274,416.29 $ 98,860.85 $ 98,860.85 $ 162.73 $ 103,813.85 ======-====== See notes to financial statements. 84 SUMNER COUNlY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS -J.W. WISEMAN ELEMENTARY SCHOOL JUNE 30, 2016 Asaets LIABILITIES & FUND BALANCE Liabilities Fund Balance Total Liabilities Accounts Accounts Non- Total Fund and Fund cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted AsSlgned Unassigned Balance Balance General: $ 98,691.76 $ - $ 91.84 $ 98,783.60 $ - $ 91.84 $ - $ 98,491.76 $ 98,583.60 $ 98,583.60 Restricted: Beta Club $ 452.46 $ $ - $ 452.46 $ $ $ - $ 452.46 $ - $ 452.46 $ 452.46 A Team 455.77 455.77 455.77 455.77 455.77 Just Say No Club 6.96 6.96 6.96 6.96 6.96 Teacher's Lounge Account 1,577.56 1,577.56 1,577.56 1,577.56 1,577.56 Teacher Materials - BEP Benevolence 4,016.84 4,016.84 4,016.84 4,016.84 4,016.84 Relay for Life 200.00 200.00 Restricted Donation by PTO 6,371.05 6,371.05 6,371.05 6,371.05 6,371.05 Restncted Donation 5th Food for Math/Science Restricted Total $ 12,880.84 $ $ - $ 12,880.64 $ 200.00 $ - $ 6,371.05 $ 6,509.59 $ - $ 12,880.64 $ 13,080.64 TOTAL $111,572.40 $ - $ 91.84 $ 111,664.24 $ 200.00 $ 91.84 $ 6,371.05 $ 6,509.59 $ 98,491.76 $ 111,464.24 $ 111,664.24 ====== See notes to financial statements. 85 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES-REGULATORY BASIS-J.W. WISEMAN ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01115 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16 General: Bookstore $ - $ 1,115.70 $ 433.16 $ $ $ School Pictures 2,500.00 School Yearbook 1,870.00 746.25 Bookfair 9,511.67 6,478.89 387.40 School Wide Fundraisers 44,285.12 20,248.04 65.00 Donations 406.38 Textbook Fines and Replacement 9.50 Interest - Checking 183.21 Office Supplies 177.93 Copiers 4,462.26 0.68 Instructional Supplies 22,849.51 24,780.30 79.75 library 207.98 432.57 School Safety 525.00 Grounds Maintenance 5,752.50 5,250.00 Field Day 120.00 Field Trips 2,443.00 3,074.00 Total General: $ 74,832.37 $ 85,492.57 $ 67,120.40 $ 5,782.83 $ - $ (403.77) $ 98,583.60 Restricted: Beta Club $ 421.55 $ 653.00 $ 622.09 $ $ $ - $ 452.46 A Team 530.54 74.77 455.77 Just Say No Club 6.96 6.96 Teacher's Lounge Account 1,028.95 3,775.50 3,226.89 1,577.56 Teacher Materials - BEP 5,600.00 5,211.92 388.08 Benevolence 4,557.87 941.03 400.00 4,016.84 Relay for Life 200.00 200.00 Restricted Donation by PTO 6,371.05 6,371.05 Restricted Donation 5,715.00 5,715.00 5th Food for Math/Science 79.75 79.75 Total Restricted: $ 13,196.67 $ 15,743.50 $ 10,276.70 $ 400.00 $ 6,182.83 $ - $ 12,880.64 TOTAL $ 88,029.04 $ 101,236.07 $ 77,397.10 $ 6,182.83 $ 6,182.83 $ (403.77) $ 111,464.24 ====== See notes to financial statements. , . 86 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY aA,SIS ·LAKESIDE PARK ELEMENTARY SCHOOL JUNE 30, 2016 ASSETS LIABILITIES AND FUND BALANCE LlabillUes Fund Balance Total Accounts Accounts Non- Total Fund LlablllUos and Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Fund Balance General $ 56,565.79 $ $ - $ 56,565.79 $ $ $ $ - $ 56,565.79 $ 56,565.79 $ 56,565.79 Restricted: Just Say No Club $ 692.97 $ $ - $ 692.97 $ $ $ - $ 692.97 $ - $ 692.97 $ 692.97 Basketball Camp 182.34 182.34 182.34 182.34 182.34 Teacher's Lounge Account 13.71 13.71 13.71 13.71 13.71 Jump Rope 2,850.40 2,850.40 2,850.40 2,850.40 2,850.40 Teacher Materials - BEP Sunshine Fund 58.93 58.93 58.93 58.93 58.93 Sumner Counfy Elem. Honor Benevolence 187.01 187.01 187.01 187.01 187.01 Restricted Donation by PTO Restricted Donation 558.22 558.22 558.22 558.22 558.22 Class T-shirts 81.59 81.59 81.59 81.59 81.59 Total Restricted $ 4,625.17 $ $ - $ 4,625.17 $ $ - $ 558.22 $ 4,066.95 $ - $ 4,625.17 $ 4,625.17 TOTAL $ 61,190.96 $ $ - $ 61,190.96 $ $ - $ 558.22 $ 4,066.95 $ 56,565.79 $ 61,190.96 $ 61,190.96 ====-======-====== See notes to financial statements. 87 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS - LAKESIDE PARK ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16 General: School Pictures $ - $ 1,502.00 $ $ $ $ $ School Yearbook 2,600.00 2,597.40 Bookfair 10,862.41 9,823.78 School Wide Fundraisers 52,825.11 19,834.89 Recycling 152.28 Textbook Fines and Replacement 11.40 Donations 3,011.41 58.77 Interest - Checking 77.76 Tutoring Supplements 2,320.64 Office Supplies 990.00 3,295.03 Copiers 5,844.47 Instructional Supplies 20,568.57 40,030.87 2,496.91 Library 838.33 1,713.31 School Safety 60.22 Custodial Supplies 21.56 Grounds Maintenance 20,292.48 Field Day 543.47 Field Trips 3,431.71 4,052.11 Total General: $ 67,709.70 $ 96,859.58 $ 110,500.40 $ 2,496.91 $ $ $56,565.79 Restricted: Just Say No Club $ 421.50 $ 831.93 $ 560.46 $ $ $ - $ 692.97 Basketball Camp 450.00 267.66 182.34 Teacher's Lounge Account 167.34 181.05 13.71 Jump Rope 3,291.33 8,619.00 9,059.93 2,850.40 Teacher Materials - BEP 556.97 4,600.00 2,665.06 2,491.91 Sunshine Fund 181.05 650.00 591.07 181.05 58.93 Sumner County Elem. Honor Choi 90.00 90.00 Benevolence 136.01 549.00 600.00 187.01 Restricted Donation by PTO 5.00 5.00 Restricted Donation 817.22 341.00 600.00 558.22 Class T-shirts 474.89 393.30 81.59 Total Restricted: $ 5,883.97 $ 15,581.93 $ 14,343.82 $ 781.05 $ 3,277.96 $ - $ 4,625.17 TOTAL $ 73,593.67 $112,441.51 $ 124,844.22 $ 3,277.96 $ 3,277.96 $ - $ 61,190.96 ====== See notes to financial statements. 88 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS • MADISON CREEK ELEMENTARY SCHOOL JUNE 30, 2016 ASSETS LIABILITIES AND FUND BALANCE Liabilities Fund Balance Total Liabilities Accounts Accounts Non- Total Fund and Fund Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Balance GENERAL $ 53,316.63 $ $ $ 53,316.63 $ $ $ $ $ 53,311.63 $ 53,311.63 $ 53,311.63 Restricted: Washington DC Trip $ 208.12 $ $ $ 208.12 $ $ $ $ 208.12 $ $ 208.12 $ 208.12 Science Club 1,268.76 1,268.76 1,268.76 1,268.76 1,268.76 Dance Club 50.00 50.00 50.00 50.00 50.00 Just Say No Club 181.82 181.82 181.82 181.82 181.82 5th Grade Graduation T-Shirts 241.24 241.24 24124 241.24 241.24 Make a Plate 50.36 50.36 50.36 50.36 50.36 Teacher's Lounge Account 3,747.53 3,747.53 3,747.53 3,747.53 3,747.53 Staff Development/Training 1,758.87 1,758.87 1,758.87 1,758.87 1,758.87 Teacher Materials - BEP Sunshine Fund 1,122.70 1,122.70 1,122.70 1,122.70 1,122.70 County Music Society 5.00 5.00 Special Olympics Benevolence 600.42 600.42 600.42 600.42 600.42 PE Sp.Alloc/Fundraisers 12.46 12.46 12.46 12.46 12.46 Restricted Donations by PTO Restricted Donations MiniGrants/RlF 3.78 3.78 3.78 3.78 3.78 Orffestra-Music Club 293.69 293.69 293.69 293.69 293.69 Honors Choir Credit Recovery Total Restricted $ 9,539.75 $ $ $ 9,539.75 $ 5.00 $ $ 3.78 $ 9,535.97 $ $ 9,539.75 $ 9,544.75 TOTAL $ 62,856.38 $ $ $ 62,856.38 $ 5.00 $ $ 3.78 $ 9,535.97 $ 53,311.63 $ 62,851.38 $ 62,856.38 ==;======-====== See notes to financial statements. 89 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· MADISON CREEK ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06130116 General: School Pictures $ $ 4,121.50 $ $ $ $ $ School Yearbook 2,902.72 1,283.59 Bookfair/Reading is Fun 18, 121.71. 12,704.47 School Wide Fundraisers 47,584.57 22,471.55 Donations 9,237.85 Text Book Fines and Replacement 400.72 Interest - Checking 152.21 Office Supplies 8,925.83 Copiers 9,785.16 Instructional Supplies 38,966.75 67,992.30 73,509.88 Library 471.88 5,352.31 Custodial Supplies 148.48 Grounds Maintenance 58,275.09 Field Day 200.80 Field Trips 10,066.05 10,057.24 Total General $ 45,774.05 $131,625.24 $197,597.54 $ 73,509.88 $ $ $ 53,311.63 Restricted: Washington DC Trip $ 226.38 $ 1,607.00 $ 1,625.26 $ $ $ $ 208.12 Science Club 1,300.37 554.00 585.61 1,268.76 Dance Club 50.00 50.00 Just Say No Club 181.82 181.82 5th Grade Graduation 358.00 1,425.50 1,067.50 T-Shirts 89.88 4,933.60 4,782.24 241.24 Makea Plate 39.91 90.00 79.55 50.36 Teacher's Lounge Account 24.51 197.91 7,074.89 10,600.00 3,747.53 Staff Development/Training 241.13 2,000.00 1,758.87 Teacher Materials - BEP 8,100.00 6,391.37 1,708.63 Sunshine Fund 567.70 955.00 400.00 1,122.70 County Music Society 5.00 5.00 Special Olympics 270.00 333.08 63.08 Benevolence 663.50 63.08 600.42 PE Sp.Alloc/Fundraisers 195.60 987.54 1,000.00 195.60 12.46 Restricted Donations by PTO 16,273.07 16,273.07 Restricted Donations 0.08 70,000.00 70,000.08 MiniGrants/RIF 3.78 3.78 Orffestra-Music Club 443.36 1.082.00 1,194.67 37.00 293.69 Honors Choir 7.00 855.00 899.00 37.00 Loss/Recovery 30.00 30.00 Total Restricted $ 4,106.89 $104,997.58 $ 26,054.84 $ 14,767.58 $ 88,277.46 $ $ 9,539.75 TOTAL $ 49,880.94 $ 236,622.82 $ 223,652.38 $ 88,277.46 $ 88,277.46 $ $ 62,851.38 ====== See notes to financial statements. 90 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· MILLERSVILLE ELEMENTARY SCHOOL JUNE 30, 2016 Assets Liabilities and Fund Balance LI abilities Fund Balance Total Liabilities Accounts Accounts Non· Total Fund &Fund Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Balance General $ 45,404.35 $ 21.43 $ 176.28 $ 45,602.06 $ $ 176.28 $ $ - $ 45,425.78 $ 45,602.06 $ 45,602.06 Restricted: Just Say No Club $ 11.67 $ $ $ 11.67 $ $ $ $ 11.67 $ $ 11.67 $ 11.67 PBIS - Behavioral Incentive 731.82 731.82 731.82 731.82 731.82 Art Club 138.68 138.68 138.68 138.68 138.68 Math Club P.E. Club 2,782.27 2,782.27 2,782.27 2,782.27 2,782.27 Choir 435.29 435.29 435.29 435.29 435.29 Science Club 84.84 84.84 84.84 84.84 84.84 Beta Club 81.08 81.08 81.08 81.08 81.08 Around the World Club 34.94 34.94 34.94 34.94 34.94 Teachel's Lounge Account 78.69 78.69 78.69 78.69 78.69 Teacher Materials - BEP Dollar General Literacy Grant 91.91 91.91 91.91 91.91 91.91 General Youth P.E. Grant 152.92 152.92 152.92 152.92 152.92 Sunshine Fund 159.91 159.91 159.91 159.91 159.91 EAP - Emp Appreciation 43.70 43.70 43.70 43.70 43.70 Restr. Donations by PTO Restricted Donation 2,722.89 2,722.89 2,722.89 2,722.89 2,722.89 Credit Recovery Total Restricted: $ 7,550.61 $ $ $ 7,550.61 $ $ $ 2,967.72 $ 4,582.89 $ $ 7,550.61 $ 7,550.61 TOTALS $ 52,954.96 $ 21.43 $ 176.28 $ 53,152.67 $ $ 176.28 $ 2,967.72 $ 4,582.89 $ 45,425.78 $ 53,152.67 $ 53,152.67 ======--======---====== See notes to financial statements. 91 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· MILLERSVILLE ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07101116 Revenue Expenditure Transfer In Transfer Out Inventory 06130/16 General: School Pictures $ . $ 1,075.00 $ $ $ $ $ School Yearbook 2,974.00 2,965.47 Bookfair 6,891.00 6,890.17 School Wide Fundraisers 23,324.55 11,958.33 Donations 1,816.52 . Textbook Rebind and Replace 826.50 Interest - Checking 95.46 Office Supplies 3,159.50 Copiers 2,751.24 Clinic 227.00 Instructional Supplies 17,656.82 23,342.14 2,662.74 Library 260.71 606.29 School Safety 23.93 Custodial Supplies 64.97 School Improvement n3.61 Grounds Maintenance 270.42 Field Trips 2,n8.21 3,678.11 Total General: $ 43,584.45 $ 56,872.27 $ 57,537.68 $ 2,662.74 $ - $ 20.28 $ 45,602.06 Restricted: Just Say No Club $ 11.67 $ $ $ $ $ - $ 11.67 PBIS - Behavioral Incentive 1,057.85 2,811.38 3,368.41 231.00 731.82 Art Club 206.84 420.00 488.16 138.68 Math Club 179.09 179.09 P.E.Club 3,369.19 1,050.00 1,555.92 81.00 2,782.27 Choir 435.29 435.29 Science Club 0.30 1,075.00 990.46 84.84 Beta Club 81.08 81.08 Around the World Club 819.00 784.06 34.94 Teacher's Lounge Account 220.44 659.00 1,233.41 432.66 78.69 Teacher Materials - BEP 0.01 4.400.00 2,126.36 2,273.65 Dollar General Literacy Grant 91.91 91.91 General Youth P.E. Grant 152.92 152.92 Sunshine Fund 179.15 10.75 29.99 159.91 EAP - Emp Appreciation Program 103.70 60.00 43.70 Restr. Donations by PTO 231.00 231.00 Restricted Donation 1,184.55 2,346.96 246.96 561.66 2,722.89 Credit Recovery 41.95 41.95 Total Restricted: $ 7,273.99 $ 13,865.04 $ 10,925.68 $ 663.66 $ 3,326.40 $ - $ 7,550.61 TOTAL $ 50,858.44 $ 70,737.31 $ 68,463.36 $ 3,326.40 $ 3,326.40 $ 20.28 $ 53,152.67 ====== See notes to financial statements. 92 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET - REGULATORY BASIS - NANNIE BERRY ELEMENTARY SCHOOL JUNE 30, 2016 ASSETS LIABILITIES AND FUND BALANCE Liabilities Fund Balance Total Liabilities Accounts Accounts Non- Total Fund and Fund Cashin Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Balance General $ 26,780.47 $ $ - $ 26,780.47 $ $ $ $ - $ 26,780.47 $ 26,780.47 $ 26,780.47 Restricted: Just Say No Club $ 11.52 $ $ - $ 11.52 $ $ $ - $ 11.52 $ - $ 11.52 $ 11.52 Chorus Club 121.80 121.80 121.80 121.80 121.80 Loss/Recovery Teacher's Lounge Account 159.82 159.82 159.82 159.82 159.82 HSA - Canned Food Drive Teacher Materials- BEP Benevolence 1,817.05 1,817.05 1,817.05 1,817.05 1,817.05 Class T-Shirts Walk Across Sumner United Way Restricted PTO Donation Restricted Donation Restricted Totals $ 2,110.19 $ $ - $ 2,110.19 $ $ $ - $ 2,110.19 $ - $ 2,110.19 $ 2, 110.19 TOTAL $ 28,890.66 $ $ - $ 28,890.66 $ $ $ - $ 2,110.19 $ 26,780.47 $ 28,890.66 $ 28,890.66 ======--======--======--====== See notes to financial statements. 93 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES· REGULATORY BASIS· NANNIE BERRY ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07101115 Revenue Expenditure Transfer In Transfer Out Inventory 06130116 General: School Pictures $ - $ 4, 113.00 $ $ $ $ $ Car Rider Signs 84.00 436.00 Bookfair 9,609.06 9,609.06 School Yearbook 5,745.00 5,212.90 Recycling 508.36 School Wide Fundraisers 19,775.26 7,190.54 Donations 3,626.35 Interest - Checking 59.09 Textbook Replacement and Fines Office Supplies 2,102.09 Copiers 1,221.25 Instructional Supplies 30,781.00 83,454.43 33,916.42 Library 203.25 7,423.05 Custodial Supplies 490.36 Grounds Maintenance 7,765.52 Field Trips 6,342.50 7,289.60 Total General: $ 44,211.98 $ 80.S46.87 $ 132,194.80 $ 33,916.42 $ $ - $ 26,780.47 Restricted: Just Say No Club $ 11.52 $ $ $ $ $ - $ 11.52 Chorus Club 63.32 389.00 330.52 121.80 Loss/Recovery 691.46 691.46 Teacher's Lounge Account 585.84 10.54 1,436.56 1,000.00 159.82 HSA - Canned Food Drive 1,169.90 1,169.90 Teacher Materials - BEP 6,800.00 3,355.09 3,444.91 Benevolence 2,015.05 3,207.00 3,405.00 1.817.05 Class T-shirts 1,071.80 1,071.80 Walk Across Sumner 20.00 20.00 United Way 2,071.00 2,071.00 Restricted PTO Donation 31,471.51 31,471.51 Restricted Donation 1,071.80 1,071.80 Total Restricted: $ 2,675.73 $ 46,902.21 $ 13,551.33 $ 2,071.80 $ 35,988.22 $ - $ 2,110.19 TOTAL $ 46,887.71 $ 127,749.08 $ 145,746.13 $ 35,988.22 $ 35,988.22 $ - $ 28,890.66 ====== See notes to financial statements. 94 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· NORTH SUMNER ELEMENTARY SCHOOL JUNE 30, 2016 Assets Liabilities and Fund Balance Liabilities Fund Balance Total Cashin Accounts Accounts Non- Total Fund Liabilities and Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balances Fund Balance General: $ 46,760.00 $ $ - $ 46,760.00 $ - $ $ $ - $ 46,760.00 $ 46,760.00 $ 46,760.00 Restricted: Chorus Club $ 149.76 $ $ - $ 149.76 $ $ $ - $ 149.76 $ - $ 149.76 $ 149.76 Teacher's Lounge Account 5,547.05 5,547.05 5,547.05 5,547.05 5,547.05 Jump Rope For Heart Teacher Materials· BEP 47.30 47.30 47.30 47.30 47.30 Sunshine 217.80 217.80 217.80 217.80 217.80 Benevolence 50.00 50.00 50.00 50.00 50.00 Mini Grants Restricted Donation 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 County Music Honors Society Total Restricted: $ 31,011.91 $ $ - $ 31,011.91 $ $ - $ 25,047.30 $ 5,964.61 $ - $ 31,011.91 $ 31,011.91 TOTAL $ 77,771.91 $ $ - $ 77.771.91 $ $ - $ 25,047.30 $ 5,964.61 $ 46,760.00 $ 77,771.91 $ 77,771.91 ======-======-====== See notes to financial statements. 95 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· NORTH SUMNER ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01/2015 Revenue Expenditure Transfer In Transfer Out Inventory 06130116 General: School Yearbook $ - $ 2,520.00 $, 2,258.20 $ - $ $ $ School Pictures 1,500.00 Bookfair 4,677.72 3,909.42 School Wide Fundralsers 36,429.23 9,360.37 Donations 415.00 Interest • Checking 124.75 Office Supplies 911.55 Copiers 4,719.10 Instructional Supplies 11,756.25 29,409.62 1,394.80 Library 181.84 1,417.48 School Safety 84.24 Cafeteria 220.00 Grounds Maintenance 9,577.48. School Assemblies 285.00 Field Day 1.99 70.66 Field Trips 3,586.50 3,518.50 448.00 Total General: $ 49,465.54 $ 61,193.28 $ 65,741.62 $ 1,842.80 $ $ - $ 46,760.00 Restricted: Chorus Club $ - $ 1,889.74 $ 1,739.98 $ $ $ - $ 149.76 Teacher's Lounge Account 5,948.14 1,060.00 1,461.09 5,547.05 Jump Rope For Heart 656.87 656.87 Teacher Materials· BEP 3,360.00 2,172.70 1,140.00 47.30 Sunshine 0.77 250.00 32.97 217.80 Benevolence 50.00 50.00 Mini Grants 248.00 1,000.00 545.20 702.80 Restricted Donation 25,000.00 25,000.00 County Music Honors Society 90.00 90.00 Total Restricted: $ 6,246.91 $ 33,306.61 $ 6,698.81 $ . $ 1,842.80 $ - $ 31,011.91 TOTAL $ 55,712.45 $ 94,499.89 $ 72,440.43 $ 1,842.80 $ 1,842.80 $ - $ 77,771.91 ====== See notes to financial statements. 96 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET - REGULATORY BASIS - OAKMONT ELEMENTARY SCHOOL JUNE 30, 2018 Assets Liabilities and Fund Balance Llablllties Fund Balances Total Accounts Accounts Non- Total Fund Liabilities and Cashin Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Fund Balance General: $ 35,501.15 $ $ - $ 35,501.15 $ $ $ $ - $ 35,501.15 $ 35,501.15 $ 35,501.15 Restricted Jr. Beta Club $ 301.78 $ $ $ 301.78 $ $ $ - $ 301.78 $ - $ 301.78 $ 301.78 Just Say No Club 46.08 46.08 46.08 46.08 46.08 Teacher's· Lounge Account 103.99 103.99 103.99 103.99 103.99 Jump Rope For Heart Teacher Materials - BEP Relay for Life Walk Across Sumner Sunshine Fund 48.12 48.12 48.12 48.12 48.12 Mini-Grants 1,632.23 . 1,632.23 1,632.23 1,632.23 1,632.23 Total Restricted: $ 2,132.20 $ $ - $ 2,132.20 $ $ - $ 1,632.23 $ 499.97 $ - $ 2,132.20 $ 2,132.20 TOTAL $ 37,633.35 $ $ - $ 37,633.35 $ $ - $ 1,632.23 $ 499.97 $ 35,501.15 $ 37,633.35 $ 37,633.35 ======-======-====== See notes to financial statements. 97 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS - OAKMONT ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16 General: School Pictures $ $ 998.00 $ $ $ $ $ School Wide Fundraisers 5,344.44 3,989.43 Donations 372.07 Workbooks 505.94 ·- Interest - Checking 63.45 Office Supplies 388.44 Copiers, Office 3.434.20 Instructional Supplies 7,517.00 6.454.37 580.30 Library 1,121.56 Field Trips 920.80 1,152.50 Total General: $ 36,751.53 $ 15,215.76 $ 17,046.44 $ 580.30 $ $ $ 35,501.15 Restricted: Jr. Beta Club $ 312.65 $ 210.00 $ 220.87 $ $ $ - $ 301.78 Just Say No Club 46.08 46.08 Teacher's Lounge Account 157.99 54.00 103.99 Jump Rope For Heart 844.60 844.60 Teacher Materials - BEP 474.08 2,000.00 1,893.78 580.30 Relay for Life 2,078.50 2,078.50 Walk Across Sumner 46.00 46.00 Sunshine Fund 48.12 48.12 Mini-Grants 1,632.23 1,632.23 Total Restricted: $ 2,671.15 $ 5,179.10 $ 5,137.75 $ $ 580.30 $ $ 2,132.20 TOTAL $ 39.422.68 $ 20,394.86 $ 22,184.19 $ 580.30 $ 580.30 $ $ 37,633.35 ====== See notes to financial statements. 98 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· STATION CAMP ELEMENTARY JUNE 30, 2016 ASSETS LIABILITIES & FUND BALANCE Llabllltles Fund Balance Total Llabillties Accounts Accounts Non- Total Fund and Fund Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Balance General $ 18,912.44 $ - $ 1,135.28 $ 20,047.72 $ - $ 1,135.28 $ $ - $ 18,912.44 $ 20,047.72 $ 20,047.72 Restricted Just Say No Club $ 540.93 $ - '$ - $ 540.93 $ $ $ - $ 540.93 $ - $ 540.93 $ 540.93 Art Club 67.71 67.71 67.71 67.71 67.71 T-shirts 153.34 153.34 153.34 153.34 153.34 Teacher's Lounge Account 790.37 790.37 790.37 790.37 790.37 Teacher Materials - BEP ~ Benevolent 68.50 68.50 68.50 68.50 68.50 Restricted Donations by PTO 595.16 595.16 595.16 595.16 595.16 United Way Walk Across Sumner Restricted Donation County Music Society Select Choir 91.98 91.98 91.98 91.98 91.98 Restricted Total $ 2,307.99 $ $ - $ 2,307.99 $ $ - $ 595.16 $ 1,712.83 $ - $ 2,307.99 $ 2,307.99 TOTAL $ 21,220.43 $ - $ 1,135.28 $ 22,355.71 $ - $ 1,135.28 $ 595.16 $ 1,712.83 $ 18,912.44 $ 22,355.71 $ 22,355.71 ======--====== See notes to financial statements. 99 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS ·STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· STATION CAMP ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2018 Change In Fund Balance Reserve for Fund Balance 711/2015 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/18 General: School Pictures $ - $ 2,946.35 $ $ $ $ Car Rider Signs 43.03 School Yearbook 11,511.00 11,958.36 Special Olympics 259.00 179.17 School Wide Fundraisers 24,375.50 9,104.00 Donations 5.419.03 Interest - Checking 42.94 Office Supplies 21.05 878.90 Copiers 3,850.04 13,655.01 Instructional Supplies 64,991.06 106,435.98 50,266.82 Library 364.05 16,434.47 School Safety 362.29 Class Activities 989.47 Field Trips 14,415.55 13,532.68 Total General: $ 13,937.35 $ 128,238.60 $ 173,530.33 $ 50,266.82 $ - $ 1,135.28 $ 20,047.72 Restricted: Just Say No Club $ 780.43 $ 2,002.00 $ 2,241.50 $ $ $ - $ 540.93 Art Club 275.00 207.29 67.71 T-shirts 1,474.28 6,512.00 6,674.43 1,158.51 153.34 Teacher's Lounge Account 540.46 390.67 2, 111.22 1,970.46 790.37 Teacher Materials - BEP 100.00 9,600.00 9,696.63 3.37 Benevolent 68.50 68.50 Restricted Donations by PTO 859.33 47,221.78 47,485.95 595.16 United Way 803.70 803.70 Walk Across Sumner 214.00 80.00 134.00 Restricted Donation 3,455.45 3,455.45 County Music Society 150.00 150.00 Select Choir 44.08 2,107.00 2,059.10 91.98 Total Restricted: $ 3,867.08 $ 72,731.60 $ 24,023.87 $ 1,970.46 $ 52,237.28 $ - $ 2,307.99 TOTAL $ 17,804.43 $ 200,970.20 $ 197,554.20 $ 52,237.28 $ 52,237.28 $ 1,135.28 $ 22,355.71 ====== See notes to financial statements. 100 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· UNION ELEMENTARY SCHOOL JUNE 30, 2016 Assets LIABILITIES AND FUND BALANCE Liabilities Fund Balance Total Liabilities Accounts Accounts Non· Total Fund and Fund Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Balance General $ 29,476.86 $ - $ 61.79 $ 29,538.65 $ - $ 61.79 $ $ - $ 29,594.90 $ 29,656.69 $ 29,656.69 Restricted: _Science Club/Lab Rats $ 48.70 $ $ - $ 48.70 $ $ $ - $ 48.70 $ - $ 48.70 $ 48.70 Art Enrichment 136.00 136.00 136.00 136.00 136.00 Mythbusters Club 20.32 20.32 20.32 20.32 20.32 Ag Science Club/Garden Club 0.53 0.53 0.53 0.53 0.53 Recorder Club 22.35 22.35 22.35 22.35 22.35 Music Club 10.00 10.00 10.00 10.00 10.00 Baking Bonanza Club 78.20 78.20 78.20 78.20 78.20' Teacher's Lounge 126.75 118.04 244.79 126.75 126.75 126.75 Teacher Materials· BEP Sunshine Fund 229.83 229.83 229.83 229.83 229.83 Benevolence 51.90 51.90 51.90 51.90 51.90 Restricted Donation by PTO Restricted Donations Greenhouse Donations 5,426.47 5,426.47 5,426.47 5,426.47 5,426.47 Mini-Grants 5th Grade Compass Grant Total Restricted: $ 6,151.05 $ 118.04 $ $ 6,269.09 $ $ $ $ 6,151.05 $ $ 6,151.05 $ 6,151.05 TOTAL $ 35,627.91 $ 118.04 $ 61.79 $ 35,807.74 $ $ 61.79 $ $ 6,151.05 $ 29,594.90 $ 35,807.74 $ 35,807.74 ======-======-=:====== See notes to financial statements. 101 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· UNION ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07101115 Revenue Expenditure Transfer In Transfer Out Inventory 06130116 General: Bookstore $ $ 782.00 $ 564.91 $ $ $ $ School Pictures 3,105.90 Bookfalr 13,590.93 8,969.73 School Wide Fundr.aisers 46,111.08 2,453.58 Donations 4,415.20 Interest • Checking 70.71 Office Supplies 84.80 Copiers 5,830.87 667.43 Instructional Supplies 29,187.53 75,074.79 2,771.40 Library 151.32 11,060.43 3,551.18 School Safety 580.00 Custodial Supplies 449.80 Building and Grounds 4,013.78 School Assemblies 850.00 Field Trips 34,571.55 34,176.13 Total General $ 34,891.04 $ 131,986.22 $144,108.82 $ 6,990.01 $ $ (101.76) $ 29,656.69 Restricted: Science Club/Lab Rats $ 48.70 $ $ $ $ $ $ 48.70 Art Enrichment 1,177.00 1,041.00 136.00 Mythbusters Club 20.32 20.32 Ag Science Club/Garden Club 0.53 0.53 Recorder Club 22.35 22.35 Music Club 10.00 10.00 Baking Bonanza Club 56.19 42.00 19.99 78.20 Teacher's Lounge 255.16 157.05 410.46 125.00 126.75 Teacher Materials - BEP 5,602.08 4,934.65 667.43 Sunshine Fund 350.83 121.00 229.83 Benevolence 51.90 51.90 Restricted Donation by PTO 2,123.00 2,123.00 Restricted Donations 76.39 3,751.18 3,827.57 Greenhouse Donations 4.477.02 1,762.50 889.44 76.39 5.426.47 Mini-Grants 500.00 500.00 5th Grade Compass Grant 73.40 73.40 Total Restricted: $ 5,442.79 $ 15,114.81 $ 7.416.54 $ 201.39 $ 7,191.40 $ $ 6,151.05 TOTAL $ 40,333.83 $ 147,101.03 $ 151,525.36 $ 7,191.40 $ 7,191.40 $ (101.76) $ 35,807.74 ====== See notes to financial statements. 102 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· VENA STUART ELEMENTARY SCHOOL JUNE 30, 2016 Assets LIABILITIES & FUND BALANCE Liabilities Fund Balance Total Liabilities Accounts Accounts Non- Total Fund and Fund Cash In.Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Balance General $ 39,474.20 $ . $ 350.44 $ 39,824.64 $ . $ 350.44 $ $ - $ 39,474.20 $ 39,824.64 $ 39,824.64 Restricted: PBISClub $ 536.39 $ $ . $ 536.39 $ $ $ - $ 536.39 $ - $ 536.39 $ 536.39 PBIS Teachers 2.94 2.94 2.94 2.94 2.94 ABBITT Society 79.64 79.64 79.64 79.64 79.64 Music Club 33.87 33.87 33.87 33.87 33.87 Student Co.uncil 63.24 63.24 63.24 63.24 63.24 Just Say No Club 8.33 8.33 8.33 8.33 8.33 Jumpkins 288.32 288.32 288.32 288.32 288.32 School T-Shirts 47.75 47.75 47.75 47.75 47.75 Teacher's Lounge Account 96.15 96.15 96.15 96.15 96.15 Jump Rope For Heart Teacher Materials - BEP Fitness Festival Petty Cash Benevolence 0.93 0.93 0.93 0.93 0.93 Memorial Fund 17.12 17.12 17.12 17.12 17.12 Library Memorial Fund 55.00 55.00 55.00 55.00 55.00 Restr. Donations by PTO 1,536.15 1,536.15 1,536.15 1,536.15 1,536.15 Restricted Donation 4,014.30 4,014.30 4,014.30 4,014.30 4,014.30 Mini-Grants 34.43 34.43 34.43 34.43 34.43 Gallatin Chamber Foundation 3.84 3.84 3.84 3.84 3.84 Total Restricted $ 6,818.40 $ $ - $ 6,818.40 $ $ . $ 5,584.88 $ 1,233.52 $ . $ 6,818.40 $ 6,818.40 TOTAL $ 46,292.60 $ . $ 350.44 $ 46,643.04 $ - $ 350.44 $ 5,584.88 $ 1,233.52 $ 39,474.20 $ 46,643.04 $ 46,643.04 ======.======::::====== See notes to financial statements. 103 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS ·VENA STUART ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2018 Change In Fund Balance Reserve for Fund Balance 07/01115 Revenue Expenditure Transfer In Transfer Out Inventory 08130/16 General: Bookstore $ - $ 4,676.91 $ 3,479.35 $ $ $ $ School Pictures 10,503.35 6,686.50 School Yearbook 3,943.00 3,882.82 Bookfalr 11,587.28 8,444.36 Donations 116.54 Textbook Fines 27.45 27.45 Interest 83.20 Office Supplies 4,326.51 Copiers 5,246.69 lnstructlonal Supplies 36,985.02 48,235.27 3,623.17 Library 518.38 2,482.80 Grounds Maintenance 1,228.59 Custodial Supplies 102.39 Field Trips 4,543.00 4,685.00 351.33 Total General $ 52,068.86 $ 72,984.13 $ 88,827.73 $ 3,974.50 $ - $ (373.12) $ 39,824.64 Restricted: PBIS Club $ 536.39 $ $ $ $ $ - $ 536.39 PBIS Teachers 2.94 2.94 ABBITT Society 100.24 270.27 290.87 79.64 Music Club 24.30 233.10 223.53 33.87 Student Council 303.00 239.76 63.24 Just Say No Club 8.33 8.33 Jump kins 459.33 611.35 782.36 288.32 School T-Shirts 44.75 352.00 414.00 65.00 47.75 Teacher's Lounge Account 244.00 122.70 799.70 529.15 96.15 Jump Rope For Heart 4,153.48 4,153.48 Teacher Materials - BEP 78.83 9,200.00 9,278.83 Fitness Festival 2,523.00 1,479.00 1,044.00 Petty Cash 210.81 210.81 Benevolence 0.93 0.93 Memorial Fund 17.12 17.12 Library Memorial Fund 55.00 55.00 Restr. Donations by PTO 1,536.15 1,636.15 Restricted Donation 3,236.14 4,092.00 3,313.84 4,014.30 Mini-Grants 34.43 34.43 Gallatin Chamber Foundation 1.38 500.00 497.54 3.84 Total Restricted $ 6,591.07 $ 22,360.90 $ 18,159.07 $ 594.15 $ 4,568.65 $ - $ 6,818.40 TOTAL $ 58,657.93 $ 95,345.03 $ 106,986.80 $ 4,568.65 $ 4,568.65 $ (373.12) $ 46,643.04 ====== See notes to financial statements. 104 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET- REGULATORY BASIS -WALTON FERRY ELEMENTARY SCHOOL JUNE 30, 2016 Assets LIABILITIES & FUND BALANCE Liabilities Fund Balance Total Liabilities Accounts Accounts Non- Total Fund and Fund Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Balance General $ 15,171.62 $ $ - $ 15,171.62 $ $ $ $ - $ 15,171.62 $ 15, 171.62 $ 15,171.62 Restricted Concessions $ $ $ $ $ $ $ $ $ $ $ Just Say No Club 216.72 216.72 216.72 216.72 216.72 Chorus Club 41.83 41.83 41.83 4~.83 41.83 Walton Ferry Running Club 19.98 19.98 19.98 19.98 19.98 Teachefs Lounge Account 352.27 352.27 352.27 352.27 352.27 Staff DevelopmentfTralning Teacher Matenals - BEP County Music Honor Society 1,068.35 1,068.35 1,068.35 1,068.35 1,068.35 Leukemia and Lymphoma Benevolence 23.15 23.15 23.15 23.15 23.15 Restr. Donations by PTO 8,628.30 8,628.30 8,628.30 8,628.30 8,628.30 Restncted Donation 423.92 423.92 423.92 423.92 423.92 Technology Grant 146.00 146.00 146.00 146.00 146.00 Restricted Total $ 10,920.52 $ $ $ 10,920.52 $ $ - $ 9,198.22 $ 1,722.30 $ - $ 10,920.52 $ 10,920.52 TOTAL $ 26,092.14 $ $ - $ 26,092.14 $ $ - $ 9,198.22 $ 1,722.30 $ 15,171.62 26,092.14 26,092.14 ======--====== See notes to financial statements. 105 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· WALTON FERRY ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07101115 Revenue Expenditure Transfer In Transfer Out Inventory 06130/18 General: Bookstore $ - $ 1,398.61 $ $ $ $ $ Lobby Guard 280.00 Bookfair 7.422.22 5,131.06 School Wide Fundraisers 25,286.88 9,731.38 Donations 1,444.95 Interest· Checking 59.35 Office Supplies 369.93 Copiers 9,002.42 Instructional Supplies 24,240.86 38,529.95 2,367.20 Library 384.75 3,879.23 Custodial Supplies 287.00 School Improvements 3,169.74 Field Trips 6,759.75 6.487.60 Total General $ 22,720.56 $ 66,997.37 $! 76,868.31 $ 2,367.20 $ - $ (45.20) $ 15,171.62 Restricted: Concessions $ 484.00 $ $ $ - $ 484.00 $ $ Just Say No Club 216.72 216.72 Chorus Club 373.26 1,412.00 2,443.42 699.99 41.83 Walton Ferry Running Club 19.98 19.98 Teache(s Lounge Account 611.36 336.00 595.09 352.27 Staff Development/Training 1,500.00 1,500.00 Teacher Materials - BEP 5,900.00 5,900.00 County Music Honor Society 1,165.07 1,125.00 1,221.72 1,068.35 Leukemia and Lymphoma Society 475.00 475.00 Benevolence 23.15 23.15 Restr. Donations by PTO 1,298.86 10,754.55 3,425.11 8,628.30 Restricted Donation 1,082.00 658.08 423.92 Technology Grant 146.00 146.00 Total Restricted $ 4,338.40 $ 21,084.55 $ 12,135.23 $ 2,199.99 $ 4,567.19 $ - $ 10,920.52 TOTAL $ 27,058.96 $ 88,081.92 $ 89,003.54 $ 4,567.19 $ 4,567.19 $ (45.20) $ 26,092.14 ====== See notes to financial statements. 106 SUMNER COUNTY SCHOOL SYSTEM· INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· WATT HARDISON ELEMENTARY SCHOOL JUNE 30, 2016 ASSETS LIABILITIES & FUND BALANCE Uabllltles Fund Balance Total Liabilities Accounts Accounts Non- Total Fund and Fund Cashin Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Balance General $ 24,154.32 $ $ - $ 24,154.32 $ $ $ $ - $ 22,627.12 $ 22,627.12 $ 22,627.12 Restricted: Just Say No Club $ 130.12 $ $ - $ 130.12 $ $ $ - $ 130.12 $ - $ 130.12 $ 130.12 Teacher's Lount1e Account 164.32 164.32 164.32 164.32 164.32 Hoops for Heart Teacher Materials - BEP County Music Society 2.00 2.00 2.00 2.00 2.00 Benevolence 3,916.07 3,916.07 3,916.07 3,916.07 3,916.07 Restricted Donations 88.84 88.84 88.84 88.84 88.84 Mini-Grants 25.23 25.23 25.23 25.23 25.23 Choirs/Chorus 187.59 167.59 167.59 187.59 167.59 Restricted Donations-PTO Childcare 1,527.20 1,52720 Total Restricted $ 4,514.17 $ $ - $ 4,514.17 $ 1,527.20 $ - $ 114.07 $ 4.400.10 $ - $ 4,514.17 $ 6,041.37 TOTAL $ 26,666.49 $ $ - $ 26,666.49 $ 1,527.20 $ - $ 114.07 $ 4,400.10 $ 22,627.12 $ 27,14129 $ 26,668.49 ======--====== See notes to financial statements. 107 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUE;S, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· WATT HARDISON ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01115 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16 General: School Yearbook $ - $ 5,578.00 $ 5,821.12 $ $ $ $ School Wide Fundraisers 31,873.43 14,333.50 Bookfair 12,410.88 12,205.08 Interest - Checking 69.71 Office Supplies 56.36 295.42 Copiers 2,410.59 5,164.25 Instructional Supplies 27,751.65 32,580.41 1,857.42 Library 564.61 907.93 School Safety 2,849.50 Custodial Supplies 465.64 Building and Grounds 700.00 262.31 Field Day 188.73 Field Trips 5,371.00 5,223.00 Total General $ 14,280.36 $ 86,786.23 $ 80,296.89 $ 1,857.42 $ $ . $ 22,627.12 Restricted: Just Say No Club $ 130.12 $ $ $ $ $ - $ 130.12 Teacher's Lounge Account 39.67 124.65 164.32 Hoops for Heart 1,225.10 1,225.10 Teacher Materials - BEP 6,200.00 4,988.78 1,211.22 County Music Society 2.00 2.00 Benevolence 3,916.07 3,916.07 Restricted Donations 88.84 88.84 Mini-Grants 25.23 25.23 Choirs/Chorus 25.79 520.00 358.20 187.59 Restricted Donations-PTO 646.20 646.20 Total Restricted: $ 4,873.92 $ 8,069.75 $ 6,572.08 $ - $ 1,857.42 $ - $ 4,514.17 TOTAL $ 19,154.28 $ 94,855.98 $ 86,868.97 $ 1,857.42 $ 1,857.42 $ - $ 27.141.29 ====== ,See notes to financial statements. 108 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET- REGULATORY BASIS· WESTMORELAND ELEMENTARY SCHOOL JUNE 30, 2016 ASSETS LIABILITIES & FUND BALANCE Liabllltles Fund Balances Total Llablllties Accounts Accounts Non- Total Fund and Fund Cashin Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balances Balances General $ 82,628.70 $ - $ 396.55 $ 83,025.25 $ - $ 396.55 $ $ - $ 82,628.70 $ 83,025.25 $ 83,025.25 Restricted Character Counts Club $ 7,967.74 $ $ - $ 7,967.74 $ $ $ - $ 7,967.74 $ - $ 7,967.74 $ 7,967.74 Teacher's Lounge Account 2,035.17 2,035.17 2,035.17 2,035.17 2,035.17 Concessions 1,908.72 1,908.72 1,908.72 1,908.72 1,908.72 Teacher Materials - BEP 272.80 272.80 272.80 272.80 272.80 County Music Society Class T-shirts Walk Across Sumner Daycare Restricted Total $ 12,184.43 $ $ - $ 12,184.43 $ $ - $ 272.80 $ 11,911.63 $ - $ 12.184.43 $ 12,184.43 TOTAL $ 94,813.13 $ - $ 396.55 $ 95,209.68 $ - $ 396.55 $ 272.80 $ 11.911.63 $ 82,628.70 $ 95,209.68 $ 95,209.68 ==-======--======-=== See notes to financial statements. 109 SUMNER COUNTY SCHOOL SYSTEM • INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· WESTMORELAND ELEMENTARY SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01115 Revenue Expenditure Transfer In Transfer Out Inventory 06/30/16 General: Bookstore $ $ 20.00 $ 20.00 $ $ $ $ School Pictures 4,000.00 School Yearbook 9,015.00 6,780.38 Bookfair 5,900.22 5,890.66 School Wide Fundraisers 44,316.69 19,169.49 Donations 5,755.80 152.77 Interest - Checking 178.59 Office Supplies 2,852.29 Copiers 7,846.98 556.92 Instructional Supplies 26,129.00 40,243.59 Library 312.38 284.70 Custodial Supplies 185.09 Building and Grounds 6,675.08 School Safety 1,062.18 Field Trips 5,635.00 5,620.00 Total General: $ 78,024.02 $ 101,262.68 $ 96,783.21 $ 556.92 $ - $ (35.16) $ 83,025.25 Restricted: Character Counts Club $ 8,107.49 $ - $ 139.75 $ $ $ - $ 7,967.74 Teacher's Lounge Account 2,633.34 1,091.31 1,689.48 2,035.17 Concessions 3,026.94 1, 118.22 1,908.72 Teacher Materials • BEP 1.00 6,400.00 5,571.28 556.92 272.80 County Music Society 90.00 90.00 Class T-shirts 840.00 840.00 Walk Across Sumner 83.00 83.00 Total Restricted: $ 10,741.83 $ 11,531.25 $ 9,531.73 $ - $ 556.92 $ . $ 12,184.43 TOTAL $ 88,765.85 $ 112,793.93 $ 106,314.94 $ 556.92 $ 556.92 $ (35.16) $ 95,209.68 ====== See notes to financial statements. 110 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS ·WILLIAM BURRUS ELEMENTARY JUNE 30, 2016 Assets LIABILITIES & FUND BALANCE Liabilities Fund Balance Total Liabilities Accounts Accounts Non- Total Fund and Fund Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balance Balance GENERAL $ 4,290.81 $ 814.00 $ $ 5,104.81 $ $ $ $ $ 5,288.19 $ 5,288.19 $ 5,288.19 Restricted: Class T-shirt $ $ $ $ $ $ $ $ $ $ $ Art Club 17.80 17.80 17.80 17.80 17.80 Chorus Club 459.98 459.98 459.98 459.98 459.98 lntramurals Club 26.00 26.00 Running Club 52.58 52.58 Loss/Recovery Account Teacher's Lounge 66.80 104.80 171.60 66.80 66.80 66.80 Teacher Materials - BEP 3.27 3.27 3.27 3.27 3.27 United Way Walk Across Sumner Inspire 2 Include 1,782.00 1,782.00 1,782.00 1,782.00 1,782.00 Restricted Donations by PTO 2,307.25 2,307.25 2,307.25 2,307.25 2,307.25 Restricted Total: $ 4,637.10 $ 183.38 $ $ 4,820.48 $ $ $ 2,310.52 $ 2,326.58 $ $ 4,637.10 $ 4,637.10 Total $ 8,927.91 $ 997.38 $ $ 9,925.29 $ $ $ 2,310.52 $ 2,326.58 $ 5,288.19 $ 9,925.29 $ 9,925.29 ======; ====== See notes to financial statements. 111 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - REGULATORY BASIS - WILLIAM BURRUS ELEMENTARY FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07/01/15 Revenue Expenditure Transfer In Transfer Out Inventory 06130/16 General: School Pictures $ $ 3,206.49 $ $ $ $ $ Car Rider Signs 197.35 147.00 School Yearbook 6,675.00 6,675.00 School Wide Fundralsers 27,178.47 13,786.99 Donations 2,703.29 612.12 Textbook Fines & Replacement 15.20 15.20 Interest - Checking 27.72 Office Supplies 4,175.59 35.98 Copiers 1,707.93 6.428.29 1,339.16 Instructional Supplies 54,370.37 66,046.00 12.134.82 Library 1,860.53 8,187.78 1,892.00 School Safety 870.07 Custodial Supplies 31.75 Building and Grounds 3,330.44 Class Activities 2,313.91 2,110.06 Field Trips 11,731.85 10,909.83 Total General: $ $111,988.11 $122,714.00 $ 16,014.08 $ $ $ 5,288.19 Restricted: Class T-shirt $ $ 4.455.00 $ 4.455.00 $ $ $ $ Art Club 300.00 282.20 17.80 Chorus Club 480.00 20.02 459.98 lntramurals Club 310.00 310.00 Running Club 148.58 148.58 Loss/Recovery Account 29.75 29.75 Teachers Lounge 716.92 1,138.84 1,100.84 612.12 66.80 Teacher Materials - BEP 6,200.00 4,857.57 1,339.16 3.27 United Way 372.50 372.50 Walk Across Sumner 180.00 60.00 120.00 Inspire 2 Include 1,782.00 1,782.00 Restricted Donations by PTO 17,350.89 15,043.64 2,307.25 Total Restricted: $ $ 32,325.64 $ 11,674.46 $ 1,100.84 $ 17,114.92 $ $ 4,637.10 TOTAL $ $ 144,313.75 $ 134,388.46 $ 17,114.92 $ 17,114.92 $ $ 9,925.29 ====== See notes to financial statements. 112 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULA TORY BASIS • MERROL HYDE HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Assets LIABILITIES & FUND BALANCE Uabllilles Fllnd Balance Total Accounts Total Accounts Total Non- Total Fund Uablllllesand Cashin Bank Inventory Receivable Assets Payable Liablllties Spendable Restricted Assigned Unassigned Balance Fund Balance GENERAL $ 51,870.11 $ 251.68 $ - $ 52,121.79 $ $ - $ 251.68 $ $ - $ 52,137.11 $ 52,388.79 $ 52,388.79 Restricted: General Alhletlcs $ 36,292.15 $ $ - $ 38,292.15 $ $ $ - ' $ - $ 36,292.15 $ - $ 36,292.15 $ 36,292.15 Cheaneadera 1,756.48 1,758.48 1,756.48 1,756.48 1,756.48 Dence Team 677.30 677.30 677.30 677.30 677.30 Guitar Club Newspaper - Talon Ads 149.80 149.80 149.BO 149.BO 149.80 Science Club 44.25 44.25 44.25 44.25 44.25 Forensics Club 248.62 248.82 248.62 248.62 248.62 FBLA 30.00 30.00 30.00 30.00 30.00 DECA 5,433.04 5,433.04 5,433.04 5,433.04 5,433.04 Honor Society 20.77 20.77 20.77 20.77 20.77 F.C.A. 25.40 25.40 25.40 25.40 25.40 Drama/Theatre 3,568.64 3,568.64 3,568.64 3,568.64 3,568.64 Cnmlnal Justice Club 476.64 478.64 478.64 476.64 476.64 Band Fundr.llsars 3,575.66 3,575.68 3,575.68 3,575.68 3,575.68 Wocld Language Club 860.69 860.69 860.69 860.69 860.69 Serteen 262.01 262.01 262.01 262.01 262.01 Math Club 55.62 55.62 55.62 55.62 55.62 Student Council 632.87 832.67 832.87 832.87 832.87 Modal UN - YIG 2,938.94 2,938.94 2,938.94 2,938.94 2,938.94 Prom 25.80 25.80 25.80 25.80 25.80 Just Sa~ No CIUb 102.52 102.52 102.52 102.52 102.52 BEST Robotics 3,602.68 3,602.88 3,602.88 3,602.66 3,602.88 Chorus Activities Culinaiy Arts Club Quiz Team 312.76 312.76 312.76 312.76 312.76 Flight Clul! Recycling Club 127.43 127.43 127.43 127.43 127.43 ClassTr1ps 4,027.31 4,027.31 4,027.31 4,027.31 4,027.31 Teachers' Lounge 4,588.56 4,566.58 4,588.58 4,566.58 4,588.58 Teacher Matar1als- BEP Benevolence 74.44 74.44 74.44 74.44 74.44 Sunshine Club 44.06 44.06 44.06 44.08 44.08 Fitness Festival Restricted Donations ~ PTO 2,530.82 2.530.62 2,530.82 2,530.82 2,530.62 Restricted Donations 4,136.11 4,138.11 4,136.11 4,136.11 4,136.11 Compass Grant Unity 267.00 267.00 Total Restricted $ 76,623.63 $ $ 267.00 $ 77,090.63 $ $ $ - $ 6,666.93 $ 70,158.70 $ - $ 76,623.63 $ 76,823.63 TOTAL $ 126,693.74 $ 251.68 $ 267.00 $129,212.42 $ $ - $ 251.66 $ 6,666.93 $ 70,156.70 $ 52,137.11 $ 129,212.42 $ 129,212.42 ===--===- ======--=== =-----======~==== -======---======--- See notes to financial statements. 113 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· MERROL HYDE HIGH SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Change In Fund Balance Reserve for Fund Balance 07101115 Revenue Expenditure Transfer In Transfer Out Inventory 06130116 General: School Pictures $ - $ 2,660.78 $ $ $ $ Yearbook 7,550.00 7,948.58 Book fair 8,970.66 4,827.56 Donations 4,714.22 Parking Fees 20.00 883.07 Textbook Fines and Replacement 28.50 Interest - Checking 91.16 Applicatlon Processing MHMS 5,583.41 6,981.74 Office/Administration Expenses 879.32 Copiers 10,693.15 10,908.52 Instructional Supplies 76,651.25 146,445.74 40,585.75 Library 1,164.10 4,604.43 2,487.43 School Safety 49.37 Custodial Supplies 414.45 Building and Grounds 5,000.00 9,864.12 1,850.00 School Assemblies 1,274.45 Field Trips 14,099.71 16,031.78 Total General $ 80,921.60 $ 126,505.29 $ 210,926.26 $ 55,831.70 $ - $ 56.46 $ 52,388.79 Restricted: General Alhletlcs $ 24,395.44 $ 59;808.76 $ 41,296.56 $ - $ 6,615.49 $ - $ 36,292.15 Cheerleaders 2,476.30 2,669.00 3,658.56 269.74 1,756.48 Dance Team 462.02 1,002.95 896.99 109.32 677.30 Guitar Club 287.30 287.30 Newspaper - Talon Ads 530.00 1,025.00 1,405.20 149.80 Science Club 44.25 44.25 Forensics Club 497.85 344.00 593.23 248.62 FBLA 30.00 30.00 DECA 35.75 43,322.82 42,466.86 4,541.33 5,433.04 Honor Society 257.57 330.00 895.00 328.20 20.77 F.C.A. 25.40 25.40 Drama/Thealre 2,887.53 2,231.92 1,550.81 3,568.64 Criminal Justlce Club 478.64 478.64 Band Fundralsers 19,799.95 16,224.27 3,575.68 Wortd Language Club 860.69 860.69 Serteen 262.01 262.01 Math Club 84.62 154.00 183.00 55.62 Student Council 1,366.91 2,921.50 3,455.54 832.87 Model UN - YIG 2,544.55 29,984.50 29,590.11 2,938.94 · Prom 1,324.73 7,486.00 9,134.93 350.00 25.80 Just Say No Club 102.52 102.52 BEST Robotics 2,739.32 6,715.64 5,852.08 3,602.88 Chorus Activities 709.45 719.20 9.75 Culinary Arts Club 61.57 61.57 . QuizTeam 27.46 693.35 4,013.05 3,605.00 312.76 v FlightClub 26.93 26.93 Recycling Club 76.08 51.35 127.43 Class Trips 8,227.50 35,020.00 38,687.30 532.89 4,027.31 Teachers' Lounge 5,360.44 17,823.66 20,173.51 2,632.89 1,054.90 4,586.58 Teacher Materials - BEP 8,400.00 8.400.00 Benevolence 74.44 74.44 Sunshine Club 44.08 44.08 Fitness Feslival 1,825.00 1,825.00 Restricted Donations by PTO 382.02 17,044.33 14,895.53 2,530.82 Restricted Donations 45,145.20 41,009.09 4,136.11 Compass Grant 3,194.23 3,194.23 Total Restricted $ 59.168.15 $ 304,508.38 $ 231,021.20 $ 11,846.23 $ 67,677.93 $ $ 76,823.63 TOTAL $ 140,089.75 $ 431,013.67 $ 441,947 .46 $ 67,677.93 $ 67,677.93 $ 56.46 $ 129,212.42 ======--======::;;;:====== See notes to financial statements. 114 SUMNER COUNTY SCHOOL SYSTEM ·INTERNAL SCHOOL FUNDS BALANCE SHEET· REGULATORY BASIS· R.T. FISHER ALTERNATIVE SCHOOL JUNE 30, 2016 Assets LIABILITIES AND FUND BALANCE Liabilities Fund Balance Total Accounts Accounts Non- Total Fund Liabilities & Cash In Bank Receivable Inventory Total Assets Payable Spendable Restricted Assigned Unassigned Balances Fund Balance General $ 1,182.27 $ $ $ 1,182.27 $ $ $ $ - $ 1,182.27 $ 1,182.27 $ 1,182.27 Restricted: Teacher's Lounge Account $ 196.47 $ $ $ 196.47 $ $ $ $ 196.47 $ $ 196.47 $ 196.47 Teacher Materials- BEP 164.90 164.90 164.90 164.90 164.90 Grant Kids in Need 3.07 3.07" 3.07 3.07 3.07 Total Restricted $ 364.44 $ $ $ 364.44 $ $ $ 167.97 $ 196.47 $ $ 364.44 $ 364.44 TOTAL $ 1,546.71 $ $ $ 1,546.71 $ $ $ 167.97 $ 196.47 $ 1,182.27 $ 1,546.71 $ 1,546.71 ======--======-====== See notes to financial statements. 115 SUMNER COUNTY SCHOOL SYSTEM - INTERNAL SCHOOL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES· REGULATORY BASIS· R.T. FISHER ALTERNA"rlVE SCHOOL FOR THE YEAR ENDED JUNE 30, 2016 Fund Balance Change in Fund Balance 07/01/15 Reserve for 06/30/16 Revenue Expenditure Transfer In Transfer Out Inventory General Box Tops for Education $ $ 76.30 $ $ $ $ $ Instructional Supplies 27,999.30 26,845.24 Office Supplies 131.74 Total General $ 83.65 $ 28,075.60 $ 26,976.98 $ $ $ - $ 1,182.27 Restricted Teacher's Lounge Account $ 271.97 $ - $ 75.50 $ $ $ $ 196.47 Teacher Materials - BEP 4,080.00 3,915.10 164.90 Grant Kids in Need 3.07 3.07 Total Restricted $ 275.04 $ 4,080.00 $ 3,990.60 $ $ $ $ 364.44 TOTAL $ 358.69 $ 32,155.60 $ 30,967.58 $ $ $ $ 1,546.71 ======------ See notes to financial statements. 116 Sumner County Schools Internal School Funds Beech High School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Chorus Dance General Cheerleaders - DECA Drama Fund Team Athletics Varsity Total General Fund Restricted: General Athletics 105.00 112.00 217.00 Cheerleaders - Varsity 230.00 230.00 Cheerleaders - Basketball 617.50 340.00 957.50 DECA 772.60 772.60 FCA 10.60 10.60 Drama Club 1,503.62 1,503.62 Interact Club 258.45 258.45 Chorus 100.00 300.00 400.00 Venture Club 0.27 0.27 Staff Hospitality 977.48 977.48 977.87 1,503.62 977.48 1,116.55 340.00 112.00 300.00 5,327.52 117 Sumner County Schools Internal School Funds Gallatin High School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General General Dance Renaissance Stars Class Class Acct Hospitality Teachers Staff Anchor Fund Alhletics Team Club t-shirts Seniors committee Loun!J! Training/Dev Sha~ Total General Fund Restricted: Academic Bowl 2,000.00 2,000.00 Restricted Donation by QB Club 9,489.84 9,489.64 Restricted Donations 2,250.00 300.00 14.00 1,068.17 ·890.76 1,270.39 149.00 16.00 5,958.32 General Athletics 816.65 618.65 Student Council - Anchor Shop 69.19 347.95 417.14 Noah's Promise 157.98 157.98 Project Pride 53.36 53.36 Chorus Activities 2,251.88 2,251.88 Drama Club 400.00 400.00 Auto Mechanics 4,826.93 4,826.93 Science Club 185.00 185.00 Math Tech 7,599.78 7,599.78 Cool Wave Cafe 16,995.37 16,995.37 FFA Club 3,175.95 3,175.95 Library coffee shop 0.83 0.83 Teacher Materials - BEP 12 485.72 12.485.72 52,659.30 9,789.64 14.00 211.34 400.00 347.95 1,068.17 890.76 1,270.39 149.00 16.00 66,816.55 118 Sumner County Schools Internal School Funds Hendersonville High School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General FBLA Class Acct. Stars Total Fund Club Cheerleaders Scholarships Jr. Club General Fund Restricted: FFAClub 15,249.14 15,249.14 VOE Club 6,270.16 6,270.17 12,540.33 General Athletics 900.00 900.00 Art Show 3,500.00 - 3,500.00 Honor Society 175.00 1,625.00 1,800;00 Chorus Activities 195.00 195.00 Noah's Promise Club 1,000.00 1,000.00 Class Acct. - Sr. 1,540.45 1,540.45 FACSClub 1,616.29 1,616.29 Teacher Materials - BEP 12,250.19 12,250.19 39,255.78 6,270.17 900.00 1,625.00 1,540.45 1,000.00 50,591.40 119 svmner Cc>Unt.y SClloOll Cnt11:11\1!1 School Fund• P-Klgh- __,.ofTnmofeno June:I0.21116 Transletred From: Ttam1fom>dTo: -k:lod: Geneml Maclllno General Benewlence Renamsance Stam FCCLA Academic Forensics Mall! Orama Choral Chorus STElll Dance Tead:'\ef"e Chee:l1eadem M Total Fund Sh!!Ji! Allllellao Club Club Team Tecll Club SCtiolamll~ Fundraisera Club Team Lounao Ci"b Gonem!Fund ReSD1Cled OonatJorm 300.00 1.:iee.00 a.010.00 50.00 50.00 100.00 .W0.00 aoo.oo a,705.oo 9,181.00 R-GoneraJA.th!etics 489.64 210.70 464.37 100.00 844.211 2.108.99 FCCLA 231.75 231.75 OramaCklb 309.50 309.50 Choral Performances 1,264.00 1,264.00 FlneAdS 166.80 168.80 166.80 166.80 166.80 834,00 S..-.,YSlll 120 _,,__ lnt11n.al kboot fwtite o,_C...,plfloh._ llchodaotrr,..tan J\IMSO,ao1i Trunat~Fn:im: Tmnatorr.d To: .. JROTC fCCLA FCA DECA ...... FFA _ F""' CAR.IS...... ,... eo.m N r- - ·- ·- - - """ """""'""" -""" °""' -~ c- - ~- T"°" -· .... -·------,_,...... , ...... 7'0.111 150.llJ USO.IX) G.321..00 9,611.0> - 12».62 """"° 129,62 OECA 317.sJ 136.llJ 4$150 ·-- 1.507.12 1.1111.00 1,71XUJO 95.llJ 125Jl0 639.111 ti69.llJ 218Jll 2"7.111 435.00 393.llJ 18.00 7fl!i>Jl0 1,3S6.llJ 121 Sumner County Schools lnlamal School Funcla Westmomland High School Schedule Of Tmnare111 June 30, 2016 Tnmsfen'lld From; TnmsterTllt!To: Restricted: General Sunshine Staff Student Student School Interact Benevolence FFA General Drama Homecoming Graduation FCC LA Fund Flllltl Hose!ta!l!l Bank Schotarshies 1m2rovaments Club Club Athletics Total General Funt! Reslrlctsd: Benevoleru:e 772.89 m.a9 General Alhletics 1,200.00 100.00 100.00 1,400.00 Teacher Materials • BEP 5,211.78 5,211.78 FBLAClub 55.00 55.00 Restricted Donation 635.00 500.00 500.00 2.220.00 3,1155.00 Golf Scramble 1,000.00 8,101.88 9,101.88 Sunshine Fund 50.00 50.00 Chorus 661.15 1,388.35 2,049.50 Prom 1,700.00 1,000.00 2,700.00 FFAClub 25.00 25.00 Senior Class 1,239.78 812.00 2,051.78 5,927.93 772.89 1,835.00 500.00 1,000.00 8.101.88 500.00 100.00 100.00 2,270.00 1,388.35 2,939.78 1,812.00 25.00 27,272.83 122 Sumner County Schools Internal School Funds White House High Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Class Acct. Class Acct. Class Acct. Class Acct. DECA Chorus Staff Fund Senior Junior Freshman Sophomore Club Activities Hospitality Total General Fund Restricted: Athletics 949.00 949.00 Restricted Donations 595.00 800.00 1,395.00 Prom 1,500.00 1,500.00 3,000.00 Class Acct. - Freshman 553.00 553.00 Class Acct. - SophomorE 210.00 210.00 Class Acct. - Senior 758.15 250.00 200.00 1,208.15 Class Acct. - Junior 210.00 210.00 Teacher Materials- BEP 8,358.50 8,358.50 Student Council 47.56 47.56 Cheerleaders 140.00 140.00 Drama Club 3,046.55 3,046.55 9,902.50 2,053.00 2,468.15 250.00 457.56 140.00 3,046.55 800.00 19, 117.76 123 Sumner County Schools Internal School Funds Robert Ellis Middle School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General General Staff Cheerleaders Chorus Fund Athletics Hospitality Total General Fund Restricted: Restricted Donations 120.00 1,750.00 250.00 2, 120.00 Restricted Donation by PTO 24,321.55 5,000.00 1,142.17 1,000.00 31,463.72 24,441.55 6,750.00 1,142.17 1,000.00 250.00 33,583.72 124 Sumner County Schools Internal School Funds Hawkins Middle School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Cheerleaders Student Art Staff Staff Fund Council Club Training/Development Hospitality Total General Fund Restricted: Athletics 2,338.51 677.78 2,415.30 5,431.59 Restricted Donations 2,000.00 2,000.00 Dance 1,102.90 1,102.90 2,205.80 Honor Society 1,945.57 1,945.57 Select Chorus 100.00 100.00 Staff Hospitality 193.01 193.01 Teacher Materials - BEP 3,891.10 3,891.10 10,175.18 677.78 1,102.90 1,202.90 193.01 2,415.30 15,767.07 125 Sumner County Schools Internal School Funds Knox Doss at Drakes Creek Middle School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Science Staff Fund Club Hospitality Total General Fund Restricted: Restricted Donations 1,250.00 1,500.00 750.00 3,500.00 Restricted Donations by PTO 727.00 727.00 Teacher Materials - BEP 4,590.76 4,590.76 6,567.76 1,500.00 750.00 8,817.76 126 Sumner County Schools Internal School Funds Portland East Middle School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Benevolence General Staff Fund Athletics Hospitality Total General Fund Restricted: Restricted Donations 292.20 25.00 100.00 600.00 1,017.20 Walk Across Sumner 18.00 18.00 Teacher Materials - BEP 671.52 671.52 981.72 25.00 100.00 600.00 1,706.72 127 Sumner County Schools Internal School Funds Portland West Middle School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Band Chorus Fund Activities Activities Total General Fund Restricted: PBISfund 1,766.03 1,766.03 Teacher Materials - BEP 3,551.06 3,551.06 Restricted Donations 1,947.00 1,947.00 Mini Grants 654.00 654.00 Fine Arts Finale 364.97 364.98 729.95 7,918.09 364.97 364.98 8,648.04 128 Sumner County Schools Internal School Funds Rucker Stewart Middle School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Band Veterans Chorus Staff Cheerleading Challenge General Fund Fund raisers/Activities Day Program Fundraisers/AcliVities Hospitality Club Athletics Total General Fund 48.48 48.48 Restricted: Athletics 1,949.00 300.00 4,466.40 450.00 50.00 7,215.40 Restricted Donations 1,215.37 200.00 1,415.37 Chorus Fundraisers/Aclivilie~ 685.00 685.00 Restricted Donations by PTO 350.00 350.00 Teacher Materials - BEP 5,213.55 5,213.55 School Dances 2,873.03 2,873.03 Serteen 100.00 100.00 Mini Grant 1.18 1,500.00 1,501.18 10,438.13 1,949.00 200.00 300.00 4,514.88 450.00 50.00 1,500.00 19,402.01 129 Sumner County Schools Internal School Funds Joe Shafer Middle School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General General Student Green Wave Cheerleaders Crochet Rolling Wave Art Honor CDC Weight Lifting Fund Athletics Council Game Club Club Club Club Soci~ Club Club Total General Fund Restricted: Restricted Donations 120.00 4,970.00 5,090.00 Concessions 2,400.28 769.11 1,842.12 88.30 103.97 104.38 69.41 159.63 139.70 5,676.90 Teacher Materials - BEP 1,761.36 1,761.36 Grant- Chamber Award 1,500.00 1,500.00 Student Council Fundraisers 230.22 230.22 Golf Scramble Fundraiser 2,450.74 2,450.75 4,901.49 Dollar General Literacy Grant 5.62 5.62 Staff Hospitality 1.00 1.00 8,468.22 7,420.75 769.11 1.00 1,842.12 88.30 103.97 104.38 69.41 159.63 139.70 19.166.59 130 Sumner County Schools Internal School Funds Station Camp Middle School Formerly Knox Doss Middle School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Athletics Staff Chorus Band Fund Hospitality Total General Fund Restricted: Restricted Donations 25,765.12 2,970.00 623.44 1,495.00 1,996.83 32,850.39 Concessions (athletics) 405.00 405.00 Band Fundraisers/activities 180.00 180.00 Teacher Materials- BEP 4,095.00 4,095.00 Just Say No Club 231.05 231.05 30,676.17 2,970.00 623.44 1,495.00 1,996.83 37,761.44 131 Sumner County Schools Internal School Funds T.W. Hunter Middle School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Cheerleaders Beta Staff Drama Student Fund Club Hospitality Club Council Total General Fund Restricted: Concessions 344.07 4,731.82 548.12 250.00 7.98 28.75 5,910.74 Mini Grants 1,915.84 1,915.84 Teacher Materials - BEP 5,116.72 5,116.72 Technology Grant 165.98 165.98 Class T-shirts 961.12 961.12 Chorus Fundraisers/activities 1,420.81 1,420.81 Restricted Donations 1,005.00 1,005.00 Athletics 493.25 100.00 593.25 10,417.79 5,736.82 548.12 350.00 7.98 . 28.75 17,089.46 132 Sumner County Schools Internal School Funds Westmoreland Middle School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Football Beta Fund Club Total General Fund Restricted: Restricted Donations 200.00 200.00 Teacher materials - BEP 3,063.16 3,063.16 Concessions (athletics) 1,602.30 1,602.30 3,063.16 200.00 1,602.30 4,865.46 133 Sumner County Schools Internal School Funds White House Middle School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Cheer Football Basketball General Fund Athletics Total General Fund Restricted: Restricted Donations 855.63 525.00 250.00 300.00 1,930.63 Band Activities 2,458.52 2,458.52 Restricted Donation by Boosb 2,995.20 2,995.20 Teacher Materials ~ BEP 2,960.00 2,960.00 Chorus Club 2,926.28 2,926.28 Athletics (football) 98.00 200.00 298.00 8,442.80 1,055.63 3,520.20 250.00 300.00 13,568.63 134 : Sumner County Schools .Internal School Funds Beech Elementary School . Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Fund Total General Fund Restricted: Restricted Donations by PTO 14,162.55 14,162.55 Teacher Materials- BEP 200.00 200.00 14,362.55 14,362.55 Sumner County Schools Internal School Funds Benny Bills Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Staff Fund Hospitality Total General Fund Restricted: Restricted Donations 911.00 500.00 1,411.00 911.00 500.00 1,411.00 136 Sumner County Schools Internal School Funds Bethpage Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Fund Total General Fund Restricted: Teacher Materials - BEP 786.49 786.49 Walk Across Sumner 134.00 134.00 Restricted Donations 550.00 550.00 1,470.49 . 1,470.49 137 Sumner County Schools . Internal School Funds Clyde Riggs Elementary School Schedule of Transfers June 301 2016 Transferred From: Transferred To: General T-shirts Staff Fund Hospitality Total General Fund Restricted: Restricted Donations 108.77 108.77 Staff Hospitality 3.80 3.80 Restricted Donations - field trip 560.21 560.21 560.21 3.80 108.77 672.78 138 Sumner County Schools Internal School Funds Gateview Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Staff CDC Beta Fund Hospitality Special Event Club Total General Fund Restricted: Restricted Donation 747.00 700.00 196.02 101.00 1,744.02 Teacher Material - SEP 100.00 100.00 847.00 700.00 196.02 101.00 1,844.02 139 Sumner County Schools Internal School Funds Gene Brown Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General T-Shirts Cheerleading Fund Club Total General Fund Restricted: Restricted Donation by PTO 8,720.03 57.56 54.60 8,832.19 Teacher Materials - BEP 3,477.77 3,477.77 12,197.80 57.56 54.60 12,309.96 140 Sumner County Schools Internal School Funds Guild Elementary School Schedule of Transfers June 30, ~016 Transferred From: Transferred To: General Fund Total General Fund Restricted: Teacher Materials - BEP 4,095.50 4,095.50 4,095.50 4,095.50 141 Sumner County Schools Internal School Funds G.W. Whitten Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Staff Fund Hospitality Total General Fund Restricted: Donation from PTO 13,354.57 1,000.00 14,354.57 Compass Grant 54.91 54.91 Fifth Grade Class trip 29.18 29.18 Restricted Donation 1.16 1.16 13,384.91 1,054.91 14,439.82 142 Sumner County Schools Internal School Funds H.B. Williams Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Fund Total General Fund Restricted: Restricted Donations 50,000.00 50,000.00 Teacher Materials - BEP 6,400.00 6,400.00 56.400.00 56,400.00 143 Sumner County Schools Internal School Funds Howard Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Fund Total General Fund Restricted: Restricted Donation 27,883.59 27,883.59 Fitness Festival 844.00 844.00 Birthday Book Club 1, 170.00 1,170.00 Teacher Materials - BEP 3,163.19 3,163.19 Restricted Donation by PTO 6,335.51 6,335.51 39,396.29 39,396.29 144 Sumner County Schools Internal School Funds Indian Lake Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Fund Total General Fund Restricted: Restricted Donation by PTO 33,853.12 33,853.12 Restricted Donation 250.00 250.00 Memorial Fund 482.22 482.22 Walk Across Sumner 245.00 245.00 34,830.34 34,830.34 145 Sumner County Schools Internal School Funds Jack Anderson Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Staff Fund Hospitality Benevolence Total General Fund Restricted: Restricted Donation by PTO 88,593.62 1,580.00 752.60 90,926.22 Restricted Donation 7,834.63 100.00 7,934.63 96,428.25 1,680.00 752.60 98,860.85 146 Sumner County Schools Internal School Funds J.W. Wiseman Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Fund Benevolence Total General Fund Restricted: 5th Food For Math/Science 79.75 79.75 Restricted Donation 5,315.00 400.00 5,715.00 Teacher Materials -BEP 388.08 388.08 5,782.83 400.00 6,182.83 147 Sumner County Schools Internal School Funds Lakeside Park Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Staff Benevolence Fund Hospitality Total General Fund Restricted: Restricted Donation by PTO 5.00 5.00 Sunshine Fund 181.05 181.05 Restricted Donation 600.00 600.00 Teacher Materials - BEP 2,491.91 2,491.91 2,496.91 181.05 600.00 3,277.96 148 Sumner County Schools Internal School Funds Madison Creek Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Staff 5th Grade PE Special Staff Honors Fund Hospitality Graduation Special Allocation Olympics Training/Development Choir Total General Fund Restricted: Restricted Donation by PTO 4,923.07 8,000.00 350.00 1,000.00 2,000.00 16,273.07 Teacher Matertals - BEP 1,608.63 100.00 1,708.63 Restricted Donation 66,782.58 2,500.00 717.50 . 70,000.08 PE Sp. Alloc 195.60 195.60 Benevolence 63.08 63.08 Orffersta Club 37.00 37.00 73,509.88 10,600.00 1,067.50 1,000.00 63.08 2,000.00 37.00 88,277.46 149 Sumner County Schools Internal School Funds Millersville Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Staff PBIS Fund Hospitality Total General Fund Restricted: Math Club 179.09 179.09 Restricted Donation 129.00 432.66 561.66 Restricted Donation by PTO 231.00 231.00 Teacher Materials - BEP 2,273.65 2,273.65 PE Club/Play 60 81.00 81.00 2,662.74 432.66 231.00 3,326.40 150 Sumner County Schools Internal School Funds Nannie Berry Elementary School Schedule of Transfers June 30 1 2016 Transferred From: Transferred To: Restricted: General Staff Class Fund Hospitality T-Shirts Total General Fund Restricted: Restricted Donation from PTO 30,471.51 1,000.00 31,471.51 Teacher Materials- BEP 3,444.91 3,444.91 Restricted Donation 1,071.80 1,071.80 33,916.42 1,000.00 1,071.80 35,988.22 151 Sumner County Schools Internal School Funds North Sumner Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Fund Total General Fund Restricted: Teacher Materials - BEP 1,140.00 1,140.00 Mini Grants 702.80 702.80 1,842.80 1,842.80 152 Sumner County Schools Internal School Funds Oakmont Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Fund Total General Fund Restricted: BEP-Teacher Materials 580.30 580.30 580.30 580.30 153 Sumner County Schools Internal School Funds Station Camp Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Staff Fund Hospitality Total General Fund Restricted: Restricted Donation 3,455.45 3,455.45 Restricted Donation by PTO 45,515.49 1,970.46 47,485.95 Walk Across Sumner 134.00 134.00 Teacher Materials - BEP 3.37 3.37 Tshirts 1,158.51 1,158.51 50,266.82 1,970.46 52,237.28 154 Sumner County Schools Internal School Funds Union Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Greenhouse Staff Fund Donations Hospitality Total General Fund Restricted: Restricted Donations 3,751.18 76.39 3,827.57 Mini Grants 500.00 500.00 Compass Grant 73.40 73.40 Restricted Donation by PTO 1,998.00 125.00 2,123.00 Teacher Materials - BEP 667.43 667.43 6,990.01 76.39 125.00 7,191.40 155 Sumner County Schools Internal School Funds Vena Stuart Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Staff Class Fund Hospitality T-shirts Total General Fund Restricted: Petty Cash 210.81 210.81 Restricted Donation 2,719.69 529.15 65.00 3,313.84 Fitness Festival 1,044.00 1,044.00 3,974.50 529.15 65.00 4,568.65 156 Sumner County Schools Internal School Funds Walton Ferry Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Staff Chorus Fund Training/Development Club Total General Fund Restricted: Restricted Donation 658.08 658.08 Restricted Donation by PTO 1,225.12 1,500.00 699.99 3,425.11 Concessions 484.00 484.00 2,367.20 1,500.00 699.99 4,567.19 157 Sumner County Schools Internal School Funds Watt Hardison Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Fund Total General Fund Restricted: Restricted Donation by PTO 646.20 646.20 Teacher Materials - BEP 1,211.22 1,211.22 1,857.42 1,857.42 158 Sumner County Schools Internal School Funds Westmoreland Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Fund Total General Fund Restricted: BEP teacher materials 556.92 556.92 556.92 556.92 159 Sumner County Schools Internal School Funds William Burrus Elementary School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: General Staff Fund Hospitality Total General Fund Restricted: Restricted Donation by PTO 13,942.80 1,100.84 15,043.64 Walk Across Sumner 120.00 120.00 Teacher Materials - BEP 1,339.16 1,339.16 Teacher Lounge 612.12 612.12 16,014.08 1,100.84 17,114.92 160 Sumner County Schools Internal School Funds Merrol Hyde Magnet School Schedule of Transfers June 30, 2016 Transferred From: Transferred To: Restricted: General Staff Chorus Academic DECA Cheerleaders Prom Dance Honor Fund HOS(:!itali~ Activities Quiz Team Club Team Soceity Total General Fund Restricted: Restricted Donation by PTO 14,285.78 600.00 9.75 14,895.53 Restricted Donation 35,975.89 1,500.00 3,325.00 208.20 41,009.09 Treemont Trip 532.89 532.89 Grant 3,194.23 3,194.23 General Athletics 1,750.00 4,486.43 269.74 109.32 6,615.49 Guitar Club 287.30 287.30 Culinary Arts Club 61.57 61.57 Flight Club 26.93 26.93 Staff Hospitatliy 250.00 280.00 54.90 350.00 120.00 1,054.90 55,831.70 2,632.89 9.75 3,605.00 4,541.33 269.74 350.00 109.32 328.20 67,6n.93 161 SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHOOL FUNDED SALARY SUPPLEMENTS FOR THE YEAR ENDED JUNE 30, 2016 BOARD PROPER SCHOOL AMOUNT SOURCE OF FUNDS APPROVED WITHHOLDING Gene Brown Elementary J. West $ 27.50 Sub pay yes yes George Whitten Elementary K. Fischer $ 51.00 Sub pay yes yes H.B. Wllllams G. Wilkinson $ 600.00 Yearbook Sponsor yes yes Jack Anderson Elementary L. Orewiler $ 51.00 Sub pay yes yes L. Mason $ 27.50 Sub pay yes yes S. Cavender $ 55.00 Sub pay yes yes L. Orewiler $ 55.00 Sub pay yes yes L. Orewiler $ 204.00 Sub pay yes yes A. Rochester $ 25.00 Sub pay yes yes L. Stegemann $ 51.00 Sub pay yes yes J.Jackson $ 55.00 Sub pay yes yes Lakeside Park Elementary S. Kring $ 462.76 Jump Rope - Summer Camp yes yes T. Robinson $ 174.78 Computer Lab Instructor yes yes T. Robinson $ 233.05 Computer Lab Instructor yes yes T. Robinson $ 233.05 Computer Lab Instructor yes yes T. Robinson $ 174.78 Computer Lab Instructor yes yes T. Robinson $ 174.78 Computer Lab Instructor yes yes T. Robinson $ 233.05 Computer Lab Instructor yes yes T. Robinson $ 174.78 Computer Lab Instructor yes yes T. Robinson $ 233.05 Computer Lab Instructor yes yes T. Robinson $ 291.30 Computer Lab Instructor yes yes T. Robinson $ 233.05 Computer Lab Instructor yes yes Madison Creek Elementary C. West $ 800.00 Yearbook Sponsor yes yes M.Holt $ 204.00 Sub pay yes yes O.Smlth $ 220.00 Sub pay yes yes L. Ware $ 51.00 Sub pay yes yes L. Rager $ 153.00 Sub pay yes yes M. Hatcher $ 25.00 Sub pay yes yes T.Barton $ 1,100.00 Yearbook Committee yes yes Mlllersvllle Elementary S.Monme $ 25.50 Sub pay yes yes S. Heard $ 110.00 Sub pay yes yes S.Monme $ 51.00 Sub pay yes yes Nannie Berry Elementary S. Sarver $ 25.50 Sub pay yes yes K.White $ 25.50 Sub pay yes yes F. Swank $ 25.50 Sub pay yes yes K. White $ 25.50 Sub pay yes yes Portland Gatevlew Elementary H. Shepherd $ 1,140.00 Computer Lab Instructor yes yes H. Shepherd $ 1,330.00 Computer Lab Instructor yes yes H. Shepherd $ 1,260.00 Computer Lab Instructor yes yes H. Shepherd $ 1,015.00 Computer Lab Instructor yes yes H. Shepherd $ 1,190.00 Computer Lab Instructor yes yes H. Shepherd $ 1.250.00 Computer Lab Instructor yes yes H. Shepherd $ 1,330.00 Computer Lab Instructor yes yes H. Shepherd $ 1,190.00 Computer Lab Instructor yes yes H. Shepherd $ 1,390.00 Computer Lab Instructor yes yes K. Thompson $ 300.00 School Yearbook Sponsor yes yes H. Shepherd $ 400.00 Technology/Website Supplement yes yes H. Shepherd $ 1,330.00 Computer Lab Instructor yes yes 162 SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHOOL FUNDED SALARY SUPPLEMENTS FOR THE YEAR ENDED JUNE 30, 2016 BOARD PROPER SCHOOL AMOUNT SOURCE OF FUNDS APPROVED WITHHOLDING Walton Feny Elementary T. Pannuto $ 104.25 Custodial hours painting yes yes Station Camp Elementary J. Meyers $ 55.00 Sub pay yes yes Union STEM Elementary P. Ridings $ 55.00 Sub pay yes yes Walton Feny Elementary M.Hlgh $ 100.00 Custodial - Honor's Choir yes yes ElllsMlddle R. Lilly $ 55.00 Sub pay yes yes J. Mefford $ 55.00 Sub pay yes yes C. Craig $ 500.00 Football / Cheer Sponsor yes yes J. Lind $ 1,500.00 Basketball - Asst. Girl's Coach yes yes E. Newton $ 1,500.00 Football - Asst. Coach yes yes E. Newton $ 1,000.00 Basketball - Asst. Boy's. Coach yes yes R. Dumont $ 51.00 Sub pay yes yes R. Dumont $ 51.00 Sub pay yes yes V. Harvey $ 55.00 Sub pay yes yes R.Lllly $ 55.00 Sub pay yes yes J. Mefford $ 55.00 Sub pay yes yes J. Mefford $ 55.00 Sub pay yes . yes A. Perry $ 90.00 Custodial - Football games (9-1/15122-15) yes yes K. Chatham $ 55.00 Sub pay yes yes J. Butler $ 72.40 Custodial-Admln Days (10-8-15) yes yes J. Butler $ 72.40 Custodial -Admln Days (1-4-16) yes yes J. BuUer $ 54.32 Custodial - Fall Dance (10.23-15) yes yes J. BuUer $ 325.92 Custodial - Basketball Games (11-9/11123)) yes yes J. BuUer $ 325.92 Custodial - Basketball Games (12-317/10-15) yes yes P. Gilbert $ 71.33 Custodial -Admln Days (10-8-15) yes yes P. Gilbert $ 71.33 Custodial -Admin Days (1-4-16) yes yes C. Jones $ 501.60 Custodial - Basketball Games ( 11-9/11 /23)) yes yes C. Jones $ 501.60 Custodial - Basketball Games (12-317/10-15) yes yes A.Peny $ 30.00 Custodial - Football stadium game 9-29-15 yes yes C. Jones $ 100.00 Football - Assisted Coach during season yes yes J. Butler $ 319.13 Custodial - November Baskatball games yes yes c. Jones $ 559.08 Custodial - November Basketball games yes yes J. BuUer $ 213.89 Custodial - December Basketball games yes yes C. Jones $ 386.65 Custodial - December Basketball games yes yes J. Butler $ 300.00 Custodial - January Basketball games yes yes C.Jones $ 500.00 Custodial - January Basketball games yes yes J. BuUer $ 700.00 Custodial - Indoor Soccer Tournament yes yes J. Butler $ 100.00 Custodial - Spring Dance yes yes c. Jones $ 1,100.00 Custodial - Indoor Soccer Tournament yes yes C. Craig $ 250.00 Football / Cheer Sponsor yes yes J. Lind $ 1,500.00 Basketball - Girl's Asst Coach yes yes E. Newton $ 1,000.00 Basketball - Boy's Asst Coach yes yes J. Butler $ 72.40 Custodial - Cleanup Admin Day 1/4/16 yes yes R. Christian $ 53.22 Custodia! - Cleanup Admin Day 1/4/16 (PT) yes yes P. Gilbert $ 71.33 Custodial - Cleanup Admin Day 1/4/16 yes yes J. Butler $ 227.47 Custodial - Cleanup Jan. Basketball Games yes yes C.Jones $ 391.88 Custodial - Cleanup Jan. Basketball Games yes yes J. Butler $ 81.48 Custodial - Cleanup Spring Dance yes yes E.Newton $ 500.00 Basketball - Boy's Asst Coach yes yes C. Craig $ 1,500.00 Yearbook Sponsor yes yes C. Heath $ 2,500.00 Athletic Director yes yes S. Pullins $ 100.00 Athletic Awards Program yes yes S.Pullins $ 60.00 Cheer - Tryout Slats yes yes S. Pullins $ 500.00 Student Awards Program yes yes K. Warren $ 60.00 Cheer - Tryout Slats yes yes R. Dumont $ 51.00 Sub pay yes yes SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHOOL FUNDED SALARY SUPPLEMENTS FOR THE YEAR ENDED JUNE 30~ 2016 BOARD PROPER SCHOOL AMOUNT SOURCE OF FUNDS APPROVED WITHHOLDING K. Leaonard $ 55.00 Sub pay yes yes P. Diiiehay $ 60.00 Cheer -. Tryout Stats yes yes J. BuUer $ 57.56 Custodial Cleanup 518 Dance yes yes J. BuUer $ 724.00 Custodial Summer Work yes yes J. BuUer $ 135.81 Custodial Summer Work - OT yes yes R. Christian $ 235.56 Custodial Summer Work yes yes P. Gilbert $ 713.31 Custodial Summer Work yes yes C. Jones $ 313.50, Custodial Summer Work -OT yes yes J. BuUer $ 67.90 Custodian cleanup516 dance yes yes Hawkins Middle School A.Perry $ 58.74 Custodial - Football games yes yes G. Deering $ 55.00 Sub pay yes yes A. Perry $ 29.37 Custodial - Football games yes yes G.Deering $ 165.00 Sub pay yes yes A. Perry $ 29.37 Custodial - Football games yes yes K. Thomas $ 165.00 Sub pay yes yes E. Nutter $ 55.00 Sub pay yes yes G. Deering $ 55.00 Sub pay yes yes V. Bever $ 500.00 Yearbook Sponsor yes yes J. Forsyth $ 20.00 Basketball Gate yes yes D. O'hara $ 20.00 Basketball Gate yes yes K. Staats $ 20.00 Basketball Gate yes yes E.Oliver $ 20.00 Basketball Gate yes yes A. Ellithorpe $ 40.00 Basketball Gate yes yes D. Pearson $ 20.00 Basketball Gate yes yes Knox Doss Middle at Drakes Creek J. Cushenberry $ 537.21 Summer Office Work yes yes J.Woods $ 1,000.00 Yearbook Sponsor yes yes S. Brent $ 20.00 Football - Gate worker yes yes D. Delph $ 40.00 Football - Gate worker yes yes P. Harris $ 60.00 Football - Gate worker yes yes S. Patterson $ 60.00 Football - Gate worker yes yes J.Lusk $ 40.00 Football - Gate worker yes yes L. Wright $ 20.00 Football - Gate worker yes yes J. Harris $ 600.00 Technology yes yes J. Stevens $ 300.00 Math Tutoring yes yes J. Carver $ 250.00 Math Tutoring yes yes L. Wright $ 250.00 Math Tutoring yes yes M.Henson $ 250.00 Math Tutoring yes yes s. Brent $ 40.00 Basketball Gate yes yes A. Carver $ 40.00 Basketball Gate yes yes P. Harris $ 40.00 Basketball Gate yes yes S. Patterson $ 180.00 Basketball Gate yes yes T. Mineo $ 20.00 Basketball Gate yes yes J. Smith $ 20.00 Basketball Gate yes yes R.Polk $ 450.00 Basketball Gate I Announcer yes yes Portland East Mlddle B. Clark $ 250.00 Yearbook Sponsor yes yes S.Combs $ 250.00 Yearbook Sponsor yes yes S.Gilliland $ 500.00 Athletic Director yes yes T. Elrod $ 500.00 Athletic Director yes yes D. Krantz $ 150.00 Football - meal prep yes yes N. Clark $ 234.13 Custodial - Pomfest yes yes K. Cothron $ 152.25 Gate Keeper yes yes T. Elrod $ 87.00 Gate Keeper yes yes E. Goddard $ 130.50 Clock Keeper yes yes J.Judd $ 65.25 Clock Keeper yes yes Portland West Middle T.Coker $ 10.88 Football - Announcer yes yes J.Potts $ 10.88 Football - Gate worker yes yes C. Yates $ 10.88 Football - Gate worker yes yes B. Shelton $ 1,200.00 Cheer - Assl Coach yes yes 164 SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHOOL FUNDED SALARY SUPPLEMENTS FOR THE YEAR ENDED JUNE 30, 2016 BOARD PROPER SCHOOL AMOUNT SOURCE OF FUNDS APPROVED WITHHOLDING F.Adams $ 40.00 Sumner County Tournament Clean Up yes yes R. Cook $ 110.00 Sumner County Tournament Clean Up yes yes C. Depreist $ 60.00 Sumner County Tournament Clean Up yes yes S. Holmes $ 150.00 Sumner County Tournament Hospitality yes yes R.James $ 260.00 Sumner County Tournament Coordinator yes yes A. Meadows $ 260.00 Sumner County Tournament Coordinator yes yes S. Plcchieltl $ 150.00 Sumner County Tournament Hospitality yes yes J. Potts $ 150.00 Sumner County Tournament Clock/Books yes yes K. Scruggs $ 20.00 Sumner County Tournament Clean Up yes yes T. Thompson $ 20.00 Sumner County Tournament Clean up yes yes A. Whitten $ 150.00 Sumner County Tournament Clock/Books yes yes R. James $ 1,300.00 Basketball - Assistant Girls Coach yes yes A. Meadows $ 1,200.00 Basketball - Assistant Boys Coach yes yes J. Potts $ 250.00 Basketball - Clock Keeper yes yes A. Whitten $ 250.00 Basketball - Clock Keeper yes yes R. James $ 500.00 Athletic Director yes yes A. Meadows $ 500.00 Athletic Director yes yes A. Meadows $ 400.00 Track-Asst. Coach yes yes M. Shrum $ 150.00 Track -Assistant yes yes P.Johnson $ 51.00 Sub Pay yes yes Rucker Stewart Mlddle J. Brown $ 200.00 Custodial - Football games yes yes P. Simmons $ 520.00 Basketball - Asst. Boy's Coach yes yes G.Hale $ 520.00 Basketball - Asst. Gin's Coach yes yes A. Suchanek $ 50.00 Cheer - Judge yes yes L. Chafee $ 300.00 Track Coach yes yes Shafer Mlddle K. Lumpkins $ 657.00 Painting yes yes J. Lumpkins $ 1,053.00 Painting yes yes B. Williams $ 436.50 Painting yes yes J. Bates $ 810.00 Painting yes yes F. Zissette $ 600.00 Athletic Director yes yes T. Givens $ 1,200.00 Yearbook Sponsor yes yes D. Ray . $ 1,200.00 Football -Asst. Coach yes yes T. Stafford $ 800.00 Basketball - Asst. Gins Coach yes yes R. Leath $ 800.00 Basketball - Asst. Boys Coach yes yes R.Ring $ 800.00 Football - Asst. Coach yes yes J. Lumpkins $ 60.00 Painting yes yes K. Lumpkins $ 60.00 Painting yes yes W.Malone $ 200.00 Custodial- Football games yes yes R. Ensminger $ 200.00 Custodial - Football games yes yes R. Leath $ 240.00 Footbal-Announcer yes yes K. Sanford $ 600.00 Cheer - Asst. Coach yes yes W.Malone $ 300.00 Custodial - Baskeball games yes yes K.Morrow $ 180.00 Custodial - Baskeball games yes yes R. Phillips $ 30.00 Basketball Gate yes yes A.Arevalo $ 60.00 Basketball Gate yes yes R. Phillips $ 600.00 Tutoring yes yes K. Moss $ 600.00 Tutonng yes yes A. Suchanek $ 40.00 Cheer Judge yes yes K. Lumpkins $ 300.00 Painting yes yes J. Lumpkins $ 300.00 Painting yes yes Station Camp Middle J. Bartlett $ 500.00 Basketball - Camp Director yes yes G.Combs $ 500.00 Basketball - Camp Director yes yes J. Abbott $ 500.00 Cheer - Asst. Coach yes yes Y. Bush $ 500.00 Basketball - Asst. Gin's Coach yes yes G. Combs $ 500.00 Basketball -Asst Boy's Coach yes yes · B. Wittwer $ 2,020.56 Football - Asst. Coach yes yes T. Battle $ 100.00 Football - Clock Keeper yes yes T. Battie $ 200.00 Basketball - Clock Keeper yes yes Y. Bush $ 500.00 Basketball -Asst. Gin's Coach yes yes G.Combs $ 500.00 Basketball - Asst Boy's Coach yes yes 165 SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHOOL FUNDED SALARY SUPPLEMENTS FOR THE YEAR ENDED JUNE 30, 2016 BOARD PROPER SCHOOL AMOUNT SOURCE OF FUNDS APPROVED WITHHOLDING G.Combs $ 400.00 Basketball - 7th Grade League Manager yes yes G. Hannah $ 1.000.00 Athletlc Director 2015-16 School Year yes yes M. Shearer $ 125.00 Basketball - Clock Keeper yes yes M. warren $ 100.00 Football - Gate Keeper yes yes M. Warren $ 210.00 Basketball - Gate Keeper . yes yes M. Wittwer $ 75.00 Football - Gate Keeper yes yes D. Car1ton $ 55.00 Sub Pay yes yes K.Chatham $ 55.00 Sub Pay yes yes T. Cooper $ 55.00 Sub Pay yes yes P. Dombek $ 55.00 Sub Pay yes yes L. Downes $ 55.00 Sub Pay yes yes A.Gammon $ 51.00 Sub Pay yes yes R. Lilly $ 55.00 Sub Pay yes yes K. Patterson $ 51.00 Sub Pay yes yes R.Rulz $ 51.00 Sub Pay yes yes E. Schroeder $ 55.00 Sub Pay yes yes B. Someiville $ 55.00 Sub Pay yes yes S. Walker $ 55.00 Sub Pay yes yes S. Walker $ 55.00 Sub Pay yes yes S. Walker $ 55.00 Sub Pay yes yes A. Yowell $ 55.00 Sub Pay yes yes A. Yowell $ 82.50 Sub Pay yes yes T. Cooper $ 220.00 Sub Pay yes yes K. Patterson $ 204.00 Sub Pay yes yes J. Smith $ 220.00 Sub Pay yes yes B. Someiville $ 220.00 Sub Pay · yes yes S. Walker $ 220.00 Sub Pay yes yes ·A. Yowell $ 220.00 Sub Pay yes yes C.Clark $ 600.00 Yearbook Sponsor yes yes M. Hester $ 200.00 Choir and Honors Choir Instructor yes yes T. Parker $ 300.00 School Website yes yes J.Stiles $ 1,000.00 Track Coach yes yes L. Tomlinson $ 1,000.00 Track Coach yes yes T.W. Hunter Mlddle J. Timmons $ 61.67 Custodial - Dance 9/11/15 yes yes J. Timmons $ 500.00 Custodial - Football games yes yes J. Timmons $ 400.00 Custodial - Home BB Games yes yes D.Wilmore $ 350.00 Basketball - Clock worker/ Bkp. yes yes J.Guy $ 822.30 Basketball - Asst Girl's Coach yes yes J.Guy $ 411.15 Basektball - Asst Boy's Coach yes yes D. Rogers $ 822.30 Basketball - Asst. Girl's Coach yes yes J. Timmons $ 123.34 Custodial seivice after dances yes yes Westmoreland Middle R. Gross $ 500.00 Basketball - Asst Girls Coach yes yes M.Rollin $ 500.00 Football - Asst. Coach yes yes J. SUiiivan $ 500.00 Football - Asst. Coach yes yes M.Rollin $ 500.00 Football - Asst. Coach yes yes J. Sullivan $ 500.00 Football -Asst. Coach yes yes R. Gross $ 500.00 Basketball - Asst. Girls Coach yes yes K,Baughn $ 120.00 Football - Gate Worker yes yes K.Baughn $ 260.00 Basketball - Gate Worker yes yes A. Reed $ 40.00 Football - Gate Worker yes yes A. Reed $ 140.00 Basketball - Gate Worker yes yes J.Ruckman $ 80.00 Football - Gate Worker yes yes J. Ruckman $ 160.00 Basketball - Gate Worker yes yes J.Case $ 1,000.00 Cheerleader Sponsor yes yes White House Middle B. Lempicki $ 35.52 Teacher breakfast worker yes yes M.Workman $ 85.36 Teacher breakfast worker yes yes W.Lowe $ 225.00 Football- Camp for WH players only yes yes S.McDonald $ 225.00 Football- Camp for WH players only yes yes C.Nlehaus $ 225.00 Football- Camp for WH players only yes yes B.Wise $ 225.00 Football- Camp for WH players only yes yes 166 SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHOOL FUNDED SALARY SUPPLEMENTS FOR THE YEAR ENDED JUNE 30, 2016 BOARD PROPER SCHOOL AMOUNT SOURCE OF FUNDS APPROVED WITHHOLDING J. Lasater $ 100.00 Football - Clock worker yes yes S.McDonald $ 600.00 Football - Coach yes yes W.Lowe $ 160.00 Basketball - Bookkeeper yes yes C. Niehaus $ 200.00 Basketball - Clock worker yes yes W.Lowe $ 160.00 Basketball - Bookkeeper yes yes C. Niehaus $ 200.00 Basketball - Clock worker yes yes Beech High School T. Carnes $ 600.00 Basketball - Asst. Camp Coach yes yes K. Douglas $ 700.00 Basketball - Camp Coach yes yes D. Joines $ 700.00 Basketball - Camp Coach yes yes C. Moore $ 700.00 Basketball - Camp Coach yes yes J.Jackson $ 401.52 Summer Office Work yes yes T.Guinn $ 2,500.00 Soccer - Girl's Coach yes yes J. Cooke $ 500.00 Soccer - Boy's Coach yes yes L. Creekmore $ 160.00 Football - gate worker yes yes J. Cushenberry $ 165.00 Football - gate worker yes yes D.Dyer $ 165.00 Football - gate worker yes yes A. Edwards $ 40.00 Football - gate worker yes yes A. Hodosko $ 45.00 Football - gate worker yes yes C. Hood $ 205.00 Football - gate worker yes yes W.Lee $ 250.00 Football - gate worker yes yes K. Malone $ 165.00 Football - gate worker yes yes C. Miiiiken $ 125.00 Football - gate worker yes yes J. Patterson $ 365.00 Football - gate worker yes yes J. Roberts $ 205.00 Football - gate worker yes yes J. Yawn $ 45.00 Football - gate worker yes yes W. Alexander $ 1,200.00 Football - mowing football field yes yes S. Graves $ 1,500.00 Football - mowing and trimming practice field yes yes J.Jackson $ 564.04 Office work after school yes yes D. Dyer $ 1,006.50 Before and after school work yes yes M.Meshaw $ 1,400.00 Choregrapher yes yes A. Seifert $ 1,400.00 Choregrapher yes yes W.Lalimer $ 218.16 . Custodial - wrestling tournament yes yes C. Wellendorf $ 225.00 Wrestling - Trainer for Tournament yes yes C. Wellendorf $ 337.50 Basketball - Trainer for Tournament yes yes C. Wellendorf $ 337.50 Basketball - Trainer for Tournament yes yes D. Crabtree $ 5,000.00 Football - field maintenance yes yes C. Hood $ 260.00 Basketbal - gale worker yes yes C. Hood $ 260.00 Basketbal - gate worker yes yes C. Milliken $ 240.00 Basketbal - gate worker yes yes C. Milliken $ 240.00 Basketbal - gate worker yes yes J. Patterson $ 80.00 Basketbal - gate worker yes yes J. Patterson $ 80.00 Basketbal - gate worker yes yes K. Lechner $ 100.00 Signing for Play yes yes S. Meadows $ 500.00 Prom Committee yes yes C. Mitchell $ 500.00 Prom Committee yes yes C. Mitchell $ 800.00 Cheer Camps yes yes K. Ramsey $ 500.00 Prom Committee yes yes A. Wheeler $ 800.00 Cheerleaders - Basketball yes yes K.Wlegand $ 500.00 Prom Committee yes yes C. Davis $ 750.00 Parking Lot Duty for Year yes yes T. Hagey $ 750.00 Extra Guidance Hours yes yes K. Malone $ 150.00 Score Keeper for BB Games yes yes K. Malone $ 175.00 Score Keeper for BB Games yes yes T.Carnes $ 200.00 AAU Tournament Work yes yes K. Douglas $ 200.00 AAU Toumament Work yes yes L. Hudgins $ 200.00 AAU Toumament Work yes yes M. Kirkman $ 100.00 Custodia! for AAU Tournament yes yes L. Creekmore $ 600.00 Kids BB Camp yes yes L Hudgins $ 600.00 Kids BB Camp yes yes a. Thompson $ 1.000.00 Tracie yes yes K. UUey $ 800.00 Kids BB Camp yes yes K. Hepperd $ 1,500.00 Assistant Baseball yes yes D. Patterson $ 500.00 Assistant Baseball yes yes B. Thaler $ 2,000.00 Assistant Baseball yes yes 167 SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHOOL FUNDED SALARY SUPPLEMENTS FOR THE YEAR ENDED JUNE 30, 2016 BOARD PROPER SCHOOL AMOUNT' SOURCE OF FUNDS APPROVED WITHHOLDING J. Hylton $ 1,800.00 Choir and Theatre yes yes T. LaLumondier $ 1,800.00 Theatre yes yes L. White $ 700.00 Show Choir yes yes Gallatin High School J. Bartlett $ 350.00 Basketball - Gym Director yes yes C. Goode $ 1,000.00 Basketball - Camp Director yes yes B. Luna $ 1,000.00 Basketball - Camp Director yes yes M.Merryman $ 750.00 Basketball - Gym Director yes yes W.Smith $ 1,000.00 Basketball - Camp Director yes yes A Yarbrough $ 250.00 Basketball - Athletic Trainer for Camp yes yes M. Montgomery $ 330.00 Basketball - Youlh Camp Director yes yes R.Jobe $ 100.00 Custodial - waxed Sport Center yes yes R. Johns $ 100.00 Custodial - waxed Sport Center yes yes G. Gregorio $ 1, 160.00 Office - summer work yes yes G. Gregorio $ 35.00 Softball - gate worker yes yes G. Gregorio $ 1,000.00 Locker - reset combination yes yes R. Hunter $ 1,000.00 Locker - reset combination yes yes D.Ear1 $ 1,500.00 Band Director yes yes J. Eastham $ 500.00 Softball -Assl Coach yes yes D.Hall $ 1,000.00 Baseball -Assl Coach yes yes D.Hall $ 1,500.00 Football - Assl Varsity Coach yes yes C. Jackson $ 2,500.00 Football - Asst. Varsity Coach yes yes B. Luna $ 1,800,00 Basketball - Head Varsity Beys Coach yes yes S. Luna $ 1.000.00 Yearbook Sponsor yes yes S. Mitterholzer $ 1,500.00 Band Director yes yes M. Montgomery $ 1,800.00 Basketball - Head Varisty Girls Coach yes yes C.Sadler $ 1,500.00 Football -Assl Freshman Coach yes yes L. Smith $ 1,500.00 Yearbook Sponsor yes yes B.Snow $ 500.00 Volleyball - Assl Coach yes yes c. RuUedge $ 682.00 Accompanist yes yes C. RuUedge $ 539.00 Accompanist yes yes G. Gregorio $ 210.00 Football - gate worker yes yes G. Gregorio $ 105.00 Football - gate worker yes yes A. Halcomb $ 110.00 Football - gate worker yes yes A. Halcomb $ 60.00 Football - gate worker yes yes O.Hill $ 150.00 Football - gate worker yes yes 0. Knight $ 125.00 Football - gate worker yes yes KManess $ 70.00 Football - gate worker yes yes W.Walker $ 510.00 Football - field cleanup supervisoir yes yes D.Hall $ 1,500.00 Football - Varsity Asst. Coach yes yes C. Sadler $ 1,500.00 Football - Varsity Asst. Coach yes yes B.Snow $ 500.00 Volleyball -Asst. Coach yes yes C. RuUedge $ 682.00 Accompanist yes yes C. Rutledge $ 467.50 Accompanist yes yes M. Montgomery $ 251.95 Basketball Glr1's Camp Administrator - Dec yes yes G. Gregorio $ 320.00 Basketball - Varstiy Gate Worker yes yes D.Hill $ 270.00 Basketball - Varstiy Gate Worker yes yes o. Knight $ 510.00 Basketball - Varstiy Gate Worker yes yes M. Mitchell $ 80.00 Basketball - Varstiy Gate Worker yes yes M.Willlams $ 140.00 Basketball - Varstiy Gate Worker yes yes O. Fitts $ 540.00 Custodial - Varsity Basketball yes yes R.Jobe $ 540.00 Custodial - Varsity Basketball yes yes C. Goode $ 500.00 Basketball - Boy's Asst. Coach yes yes W.Smilh $ 1,000.00 Basketball - Boy's Asst. Coach yes yes B.Luna $ 525.00 Basketball - Freshman Game Administrator yes yes G.Gregorio $ 380.00 Basketball - Freshman Gate Worker yes yes M.Wllllams $ 40.00 Basketball - Freshman Gate Worker yes yes O.Fitts $ 190.00 Custodial - Freshman Basketball yes yes R.Jobe $ 190.00 Custodial - Freshman Basketball yes yes C. RuUedge $ 764.50 Accompanist yes yes D. Carter $ 50.00 Basketball - Banquet food prep yes yes T. Vance $ 50.00 Basketball - Banquet food prep yes yes C. RuUedge $ 495.00 Accompanist yes yes C.Jackson $ 366.85 Skills Camp - Director/Coach yes yes L.Neal $ 366.85 Skills Camp - Director/Coach yes yes 168 SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHOOL FUNDED SALARY SUPPLEMENTS FOR THE YEAR ENDED JUNE 30, 2016 BOARD PROPER SCHOOL AMOUNT SOURCE OF FUNDS APPROVED WITHHOLDING B. Hoover $ 200.00 Academic Team Tournament Director yes yes C. Rutledge $ 709.50 Accompanist yes yes K. Foster $ 300.00 Magazine Drive Coordinator yes yes D. Carter $ 120.00 Food Prep for Steak Dinner and Auction yes yes M. Mitchell $ 120.00 Food Prep for Steak Dinner and Auction yes yes L. Pfeiffer $ 120.00 Food Prep for Steak Dinner and Auction yes yes T. Vance $ 140.00 Food Prep for Steak Dinner and Auction yes yes G.Gregorlo $ 80.00 Gate Worker yes yes _G. Gregorio . $ 20.00 Gate Worker yes yes C.Rutledge $ 374.00 Accompalnlst yes yes J. Birdwell $ 800.00 Mawing of Football Fields yes yes R.Sllcox $ 1,500.00 Mowing of Football Flelds yes yes G. Gregorio $ 360.00 Gate Worker yes yes Hendersonvllle High School J.Jordan $ 845.33 Dance Coach yes yes K. West $ 1,218.45 Basketball - Camp Director yes yes C.Hall $ 642.73 Basketball - Camp Director yes yes J.Jordan $ 845.33 Dance Coach yes yes J. Beasley $ 1,500.00 Football - Asst. Coach yes yes K. Bundy $ 2,500.00 Football ·Asst. Coach yes yes M. Raper $ 1,500.00 Football - Asst. Coach yes yes K. Wenzel $ 500.00 Football· Asst. Coach yes yes A. McClerkln $ 123.35 Custodial - Holiday Basketball Tournament yes yes A. McClerkln $ 164.46 Custodial • Wrestling Tournament yes yes H.Fuqua $ 500.00 Cheeneadlng - Asst. Coach yes yes H. Fuqua $ 300.00 Cheerleadlng ~Asst Coach yes yes H. Herman $ 1,500.00 Baseball - Asst Coach yes yes C.Sandes $ 2,500.00 Baseball - Asst. Coach yes yes A.Gleilml $ 928.94 Wrestling - Asst. Coach yes yes J.McLain $ 928.94 Wrestling - Asst. Coach yes yes c. Everson $ 825.00 DramaJPlay AdVlsor yes yes L. Keitloulas-Brown $ 825.00 DramaJPlay Advisor yes yes L. Rogers $ 1,250.00 Yearbook Advisor yes yes L. Rogers $ 2,250.00 Student Council yes yes R. Sarver $ 1,000.00 Athletic Director yes yes W.Adams $ 25.00 Custodial - Post Graduation yes yes S. Carter $ 25.00 Custodial - Post Graduation yes yes K. Fran!din $ 25.00 Custodial - Post Graduation yes yes B. Guanian $ 25.00 CustOdlal - Post Graduation yes yes J.Guaman $ 25.00 Custodia!·- Post Graduation yes ye& ~" A. Mcl~rkin $ 25.00 Custodial - Post Graduation yes yes ?·:. A. Pen}< $ 25.00 Custodia! • Post Graduation yes yes A. Pe/1'.Y, $ 25.00 custo 169 SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHOOL FUNDED SALARY SUPPLEMENTS FOR THE YEAR ENDED JUNE 30, 2018 BOARD PROPER SCHOOL AMOUNT SOURCE OF FUNDS APPROVED WITHHOLDING K.Chalham $ 165.00 Sub pay yes yes S. Matheny $ 55.00 Sub pay yes yes R. Westveer $ 55.00 Sub pay yes yes c. Marks $ 625.00 Chorus - after school yes yes R. Westveer $ 55.00 Sub pay yes yes C.Granham $ 55.00 Sub pay yes yes R. Dumont $ 153.00 Sub pay yes yes A. Burgess $ 55.00 Sub pay yes yes G. Franklin $ 51.00 Sub pay yes yes M.Sharma $ 55.00 Sub pay yes yes R. Westveer $· 55.00 Sub pay yes yes $.Stinson $ 25.50 Sub pay yes yes S. Stinson $ 51.00 Sub pay yes yes J. Mefford $ 55.00 Sub pay yes yes R. Westveer $ 55.00 Sub pay yes yes R. Dumont $ 51.00 Sub pay yes yes B. Somerville $ 55.00 Sub pay yes yes M.Sharma $ 55.00 Sub pay yes yes A. Burgess $ 55.00 Sub pay yes yes A. Burgess $ 27.50 Sub pay yes yes E. Hanis $ 120.00 Soccer - Girl's Gate Keeper 8 games yes yes E. Hanis $ 12.50 MS Basketball Gate Keeper 1128116 yes yes K. Estepp $ 12.50 MS Basketball Gate Keeper yes yes K.Estepp $ 2,875.00 Elementary Computer Lab Instructor yes yes S. Stinson $ 51.00 Sub pay yes yes E. Embry $ 187.50 Basketball - MS Gate Worker yes yes E. Embry $ 385.00 Basketball • HS Gate Worker yes yes N. Eisenbraun $ 187.50 Basketball - MS Gate Worker yes yes N. Eisenbraun $ 385.00 Basketball - HS Gate Worker yes yes J.Caldwell $ 80.00 Entrance MHM Teacher Tester Payment yes yes T. Dickens $ 160.00 Entrance MHM Teacher Tester Payment yes yes N.Nguyen $ 160.00 Entrance MHM Teacher Tester Payment yes yes A. Wamement $ 250.00 Entrance MHM Teacher Tester Payment yes yes B. McCabe $ 320.00 Entrance MHM Teacher Tester Payment yes yes R.Sowder $ 320.00 Entrance MHM Teacher Tester Payment yes yes S. Menyman $ 320.00 Entrance MHM Teacher Tester Payment yes yes K. Williamson $ 320.00 Entrance MHM Teacher Tester Payment yes yes T.Armour $ 320.00 Entrance MHM Teacher Tester Payment yes yes M. Littrell $ 320.00 Entrance MHM Teacher Tester Payment yes yes L. Keultles $ 320.00 Entrance MHM Teacher Tester Payment yes yes B. Marshall $ 320.00 Entrance MHM Teacher Tester Payment yes yes M. Farmer $ 320.00 Entrance MHM Teacher Tester Payment yes yes A. Payne $ 80.00 Entrance MHM Teacher Tester Payment yes yes T. Curcio $ 160.00 Entrance MHM Teacher Tester Payment yes yes R. stewart $ 160.00 Entrance MHM Teacher Tester Payment yes yes J. Howard $ 80.00 Entrance MHM Teacher Tester Payment yes yes Y.Zhao $ 80.00 Entrance MHM Teacher Tester Payment yes yes s. Stinson $ 25.50 Sub pay= Teacher Comp. Day yes yes C. Condra $ 55.00 Sub pay - Washington trip yes yes A. Chambliss $ 110.00 Sub pay - Washington tlfp yes yes A. Burgess $ 220.00 Sub pay - Washington trip yes yes E. White $ 55.00 Sub pay· Washington trip yes yes S. Stinson $ 102.00 Sub pay - Washington trip yes yes G. Franklin $ 102.00 Sub pay· DECA State trip yes yes L. Downes $ 110.00 Sub pay - DECA State trip yes yes R. Westveer $ 55.00 Sub pay - DECA State trip yes yes S. Stinson $ 51.00 Sub pay - DECA State trip yes yes F.See $ 55.00 Sub pay - New York trip yes yes S. Stinson $ 51.00 Sub pay- New York trip yes yes K. Pinkley $ 55.00 Sub pay - New York trip yes yes E.WhHe $ 55.00 Sub pay- New York trip yes yes s. Blanton $ 55.00 Sub pay-Testers for Application Processing yes yes M.Sharma $ 27.50 Sub pay-Testers for Application Processing yes yes S. Stinson $ 25.50 Sub pay-Testers for Application Processing yes yes S. Stinson $ 51.00 Sub pay-Testers for Appllcalion Processing yes yes R. Westveer $ 55.00 Sub pay yes yes 170 SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHOOL FUNDED SALARY SUPPLEMENTS FOR THE YEAR ENDED JUNE 30, 2016 BOARD PROPER SCHOOL AMOUNT SOURCE OF FUNDS APPROVED WITHHOLDING F.See $ 27.50· Sub pay· All State Band yes yes A. Burgess $ 110.00 Sub pay· All Stale Band yes yes D. Carlton $ 110.00 Sub pay yes yes R. Dumont $ 51.00 Sub pay yes yes R. Westveer $ 55.00 Sub pay yes yes G. Franklin $ 127.50 Sub pay - Deca Teachers yes yes A.Chambliss $ 137.50 Sub pay - Deca Teachers yes yes A. Burgess $ 110.00 Sub pay- Deca Teachers yes yes S.Stephens $ 55.00 Sub pay - Tennis Coach Meeting yes yes K. Mackendree $ 55.00 Sub pay - Quiz Bowl yes yes R. Westveer $ 55.00 Sub pay - Tennis Coach yes yes R. Westveer $ 55.00 Sub pay- Tennis Coach yes yes R. Westveer $ 55.00 Sub pay - Tennis Coach yes yes R. Westveer $ 55.00 Sub pay - Tennis Coach yes yes R. Westveer $ 27.50 Sub pay yes yes C.Marks $ 625.00 After School Chorus yes yes H. Duncan $ 499.00 Theatre Set Building yes yes Portlan~ High School S. Swln~harl $ 342.79 Volleyball - Camp Counselor yes yes S. Groves $ 85.20 Custodial - Steak Dinner yes yes V.Groves $ 53.00 Custodial - Sieak Dinner yes yes E. Webber $ 161.88 Cate - Steak Dinner yes yes A. Harvey $ 1,179.75 Football -Asst Coach yes yes T. Harvey $ 1,179.75 Football -Asst. Coach yes yes T. Hodges $ 1,857.87 Football -Asst. Coach yes yes J. Stewart $ 1,233.45 Football -Asst Coach yes yes H. Baler $ 179.96 Football - Security yes yes M. Cravens $ 29.99 Football - Security yes yes V.Groves $ 378.26 Custodl.al - Cleaning Football restrooms yes yes M. Jack5on $ 29.99 Football - Security yes yes V. Tomlinson $ 119.98 Football - Security yes yes A. Hyten $ 51.00 Sub pay yes yes L. Hillstrom $ 153.00 Sub pay yes yes A. Bruce $ 102.00 Sub pay yes yes J.Coots $ 500.00 Golf -Asst. Coach yes yes B. Thornton $ 53.13 Assisted w/Holifest yes yes M.Hamilton $ 107.12 Baskeiball Tourney- gate worker yes yes K. Hardin $ 85.70 Basketball Tourney - gate worker yes yes M.Jackson $ 149.97 Basketball Tourney - gale worker yes yes J. Stewart $ 102.79 Bas1tetball Tourney - clock worker yes yes R. ·Goo'siree $ 514.18' Bask0~all Tourney - concession worker yes yes G. caviliiati $ 29.99 Gate Keeper for BB. Game yes yes M.Hwnilton $ 119.98 Gate Keeper for BB Game yes yes K. Haicl1n $ 89.98 Gate K'eeiier'forJ38Game yes yes M.Jai:~son $ 119;98 Gate Keepedodie Game yes yes S.GrOves $ 361.81 Clean up for BB. Season yes yes e. Webber $ 164.46 Clean up for BB Season yes yes S.Hlckman $ 140:00 Gate Keeper yes yes Station Camp High S. Holllnsworlh $ 260.00 Palnijng yes yes A.Gilley $ 700.00 Basketball - Yout!J Camp Coach yes yes J.Gregory $ 1,600.00 Basketball - Youth Camp Coach yes yes M.Gi"egory $ 1,000.00 Basketball - Youth Camp Coach yes yes N. Marsh $ 800.00 Bask~all - Youth. Camp Coach yes yes J. Bartlett $ 1,000.00 Basketball - Youth Camp Coach yes yes C.Cook $ 1,300.00 Basketball - Youth Camp Coach yes yes S.Massey $ 2,000.00 Basketball - Youth Camp Coach yes yes A. Perry $ 1.000:00 Basketball - Youih Camp Coach yes yes S. Hollinsworth $ 750.00 Football - Field Maintenance yes yes T.Oglesby $ 2,350.00 Football - Field Maintenance yes yes L. Bain $ 50.00 Football - Gate worker y~ yes S. Betack · $ 50.00 Football - Gate worker yes yes D. Brown $ 100.00 Football - Gate worker yes yes G.Combs $ 300.00 Football - Gate worker yes yes 171 SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHOOL FUNDED SALARY SUPPLEMENTS FOR THE YEAR ENDED JUNE 30, 2016 BOARD PROPER SCHOOL AMOUNT SOURCE OF FUNDS APPROVED WITHHOLDING J.Curran $ 50.00 Football - Gate worker yes yes R. Frech $ 125.00 Football - Gate worker yes yes K. Heppeard $ 75.00 Football - Gate worker yes yes S. Long $ 75.00 Football - Gate worker yes yes J.Lott $ 100.00 Football - Gate worker yes yes R. Lyon $ 125.00 Football - Gate worker yes yes M. Martin $ 50.00 Football - Gate worker yes yes S. Massey $ 125.00 Football - Gate work.er yes yes W.TuWe $ 125.00 Football - Gate worker yes yes D. VanHuss $ 270.00 Football - Gate worker yes yes s. Whitehurst $ 50.00 Football - Gate worker yes yes J. Sheran $ 650.00 Volleyball -Asst. Coach yes yes S. Whitehurst $ 550.00 Volleyball - Asst Coach yes yes D. Jonson $ 1,038.99 Swim Coach yes yes L. Bain $ 50.00 Basketball • gate worker yes yes s. Betack $ 40.00 Basketball • gate worker yes yes. S. Downey $ 50.00 Basketball • gate worker yes yes R. Frech $ 300.00 Basketball - gate worker yes yes K. Heppeard $ 40.00 Basketball - gate worker yes yes s. Highers $ 25.00 Basketball - gate worker yes yes R. Roach $ 65.00 Basketball - gate worker yes yes A. Stover $ 90.00 Basketball - gate worker yes yes G.TuWe $ 50.00 Basketball - gate worker yes yes K. Heppeard $ 1.500.00 SWim ·Asst. Coach yes yes M.Gregory $ 200.00 Basketball • State Photographer yes yes L.Ausland $ 125.00 Math ACT prep workshop yes yes G. Combs $ 125.00 Math ACT prep workshop yes yes K. Graham $ 125.00 Math ACT prep workshop yes yes C.Muth $ 125.00 Math ACT prep workshop yes yes K.Wamer $ 125.00 Math ACT prep workshop yes yes J. Bartlett $ 400.00 Graduation DVD's Producer yes yes Wesbnoreland High School W. Troutt $ 850.00 Volleyball - Coach yes yes E.Perry $ 500.00 Athletic Director yes yes E.Perry $ 500.00 Athletic Director yes yes S. Wentzel $ 80.00 After school ACT Prep yes yes L. Birchfield $ 80.00 After school ACT Prep yes yes D. White $ 160.00 After school ACT Prep yes yes L. Lambert $ 160.00 After school ACT Prep yes yes J. Lasater $ 280.00 After school ACT Prep · yes yes E.Perry $ 500.00 Football-Atletlc Director yes yes P. Calvert $ 60.00 Custodial - Club Dance yes yes B. Graves $ 250.00 Football Coach yes yes G. Tipton $ 1,000.00 Baseball Coaching yes yes E.Perry $ 500.00 Boys Basketball AD Duties yes yes E.Perry $ 500.00 Girls Basketball AD Duties yes yes White House High School M. Lamberth $ 634.16 Soccer - Camp Director yes yes K. McCoullough $ 1,000.00 Dance· Team Coach yes yes R.Hamilton $ 1,000.00 Football - Coach yes yes M. Felzein $ 1.000.00 Prom Sponsor yes yes D. Roberts $ 1,000.00 Yearbook Sponsor yes yes J. Porter $ 2,250.00 Mowing for 16-17 Summer. Fall yes yes R. Hamuton $ 2,250.00 Mowing for 16-17 Summer, Fall yes yes S.Morris $ 1,000.00 Basketball Spring/Summer Coach yes yes S.Lees $ 2,000.00 Academic Supplement yes yes J. Thomas $ 2,000.00 Academic Supplement yes yes S.Long $ 1,900.00 Spring/Summer Field Maintenance yes yes 172 SUMNER COUNTY SCHOOLS INTERNAL SCHOOL FUNDS SCHEDULE OF FIDELITY BOND COVERAGE June 30, 2016 Company: Travelers Casu~lty and Surety Company of America Type of Coverage: Employee Fidelity Bond Amount: $100,000 each and every loss $5,000 deductible, each occurrence Periods Covered: October 22, 2014 - October 22, 2015 October 22, 2015 - October 22, 2016 Positions Covered: All Employees 173 Parker, Parker & Associates, PLC -----·Certified Public Accountants ----- I 000 NORTHCHASE DRIVE • SUITE 260 GOODLETTSVILLE, TN 37072 STEVEN B. PARKER, CPA TELEPHONE: 615•859-8800. CHARI.ES N. PARKER, CPA FAX: 81 5·859-8188 KAREN R. STEPHENS, CPA WWW.PARKERCPA.NET LAUREN s. At.LEN, CPA J. MATTHEW STAMPER, CPA BRYAN M. BELEW, CPA Jlt.I. C. COLEMAN, CPA JANA N. LOWE, CPA Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards To the Members of the Sumner County Board of Education Gallatin, Tennessee We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the combined and individual school financial statements of the Sumner County Board of Education Internal School Funds (the "Funds"), as of and for the year ended June 30, 2016, and the related notes to the financial statements, whic;h collectively comprise the Sumner County Board of Education Internal School Funds' basic financial statements and have issued our report thereon dated December 13, 2016. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the Funds' internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Funds' internal control. Accordingly, we do not express an opinion on the effectiveness of the Funds' internal control. A deficiency in internal control- .exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely· basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Funds' financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results ·of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 174 MEMBERS;: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS TENNESSEE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. December 13, 2016 175 SUMNER COUNTY BOARD OF EDUCATION INTERNAL SCHOOL FUNDS Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2016 Flnanclal Statement Findings Finding Number Flndlna Tltle Status 2015-001 Documented Quotes Corrected 2015-002 Use of Sianature Stamp Corrected 2015~003 Ongoing Internal Audit lnvestiaation Corrected 2015-004 Internal .Audit Findings Corrected Federal Award Findings and Questioned Costs Flndin Number Flndln Title .Status n/a nla n/a 176