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Annual Financial Report 2011-2012

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Annual Financial Report 2011-2012 ROCKCASTLE COUNTY BOARD OF EDUCATION UNAUDITED FINANCIAL STATEMENT For Year Endin June 30 2012 Demand Deposit Account $1,480,996.98 Outstanding Checks ($815,446.69) Investments $5,000,000.00 Ledger Balance (all funds) $5,665,550.29 Accounts Receivable $716,087.76 Food Service Inventory $43,820.00 Deferred Revenue ($257,310.25' Accounts Payable ($176,854.26) Accrued Salaries & Benefits Payable ($132,059.36) FUND BALANCE (all funds) $5,859,234.18 This is to certify that all Financial Statements as listed are accurate. JKelanie JIll. ~ August 8,2012 Melanie M. Lyons (Date) Rockcastle County Board of Education Treasurer [finstmtI2website] 08/20/2012 21:49 !ROCKCASTLE COUNTY SCHOOLS I PG 1 9511mlyo IANNUAL FINANCIAL REPORT FOR FY 2012 Iglkyafrp YR TO DATE % r.:FI\IFRtd FUND (1) ACTUAL ______ USED REVENUES 0999 BEGINNING BALANCE TOTAL 0999 BEGINNING BALANCE 3,803,176.21 3,803,176.21 .00 100.00 RECEIPTS REVENUE FROM LOCAL SOURCES AD VALOREM TAXES 1111 GENERAL PROPERTY TAX 1,250,000.00 1,235,053.13 14,946.87 98.80 1112 GENERAL PERS PROPERTY TAX .00 .00 .00 .00 1113 PSC PROPERTY TAX 175,000.00 165,266.23 9,733.77 94.44 1114 PSC PERS PROPERTY TAX .00 .00 .00 .00 1115 DELINQUENT PROPERTY TAX 40,000.00 58,676.05 -18,676.05 146.69 1117 MOTOR VEHICLE TAX 325,000.00 370,181. 77 -45,181. 77 113.90 TOTAL AD VALOREM TAXES 1,790,000.00 1,829,177.18 -39,177.18 102.19 SALES & USE TAXES 1121 UTILITIES TAX 725,000.00 765,605.18 -40,605.18 105.60 TOTAL SALES & USE TAXES 725,000.00 765,605.18 -40,605.18 105.60 PENALTIES & INTEREST ON TAXES 1140 PENALTIES & INTEREST ON TAXES .00 .00 .00 .00 TOTAL PENALTIES & INTEREST ON TAXES .00 .00 .00 .00 OTHER TAXES 1191 OMITTED PROPERTY TAX 3.000.00 4,618.45 -1,618.45 153.95 TOTAL OTHER TAXES 3,000.00 4,618.45 -1,618.45 153.95 EARNINGS ON INVESTMENTS 1510 INTEREST ON INVESTMENTS 125,000.00 112,043.81 12,956.19 89.64 TOTAL EARNINGS ON INVESTMENTS 125,000.00 112,043.81 12,956.19 89.64 OTHER REVENUE FROM LOCAL SOURCES 1911 BUILDING RENTAL .00 .00 .00 .00 1912 BUS RENTAL .00 .00 .00 .00 1919 OTHER RENTAL INCOME .00 .00 .00 .00 1920 CONTRIBUTIONS/DONATIONS .00 .00 .00 .00 1980 REFUND OF PRIOR YR EXPENDITURE 25,000.00 29,865.46 -4.865.46 119.46 1990 MISCELLANEOUS REVENUE 1,000.00 2,649.31 -1,649.31 264.93 08/20/2012 21:49 IROCKCASTLE COUNTY SCHOOLS IPG 2 9511mlyo IANNUAL FINANCIAL REPORT FOR FY 2012 Iglkyafrp BUDGET YR TO DATE AVAIL % GENERAL FUND (1) APPROP ACTUAL BUDGET USED 1994 RETURN FOR INSUFFICIENT CHECKS .00 .00 .00 .00 1997 OTHER REIMBURSEMENTS 110,000.00 118,097.80 -8,097.80 107.36 TOTAL OTHER REVENUE FROM LOCAL SOURCES 136,000.00 150,612.57 -14,612.57 110.74 TOTAL REVENUE FROM LOCAL SOURCES 2,779,000.00 2,862,057.19 -83,057.19 102.99 REVENUE FROM STATE SOURCES STATE PROGRAM 3111 SEEK PROGRAM 14,428,654.00 14,657,269.00 -228,615.00 101. 58 TOTAL STATE PROGRAM 14,428,654.00 14,657,269.00 -228,615.00 101. 58 OTHER STATE FUNDING 3123 STATE VOCATIONAL SCHOOL 75,000.00 66,302.00 8,698.00 88.40 3125 BUS DRVR TRAINING REIMB 7,500.00 3,930.83 3,569.17 52.41 3126 SUB SALARY REIMB (STATE) .00 .00 .00 .00 3127 FLEXIBLE SPENDING ACCOUNT .00 .00 .00 .00 3128 AUDIT REIMBURSEMENT .00 .00 .00 .00 TOTAL OTHER STATE FUNDING 82,500.00 70,232.83 12,267.17 85.13 EXPENDITURE REIMBURSEMENTS 3130 OUT OF DISTRICT REIMBURSEMENT .00 4,231.00 -4,231.00 .00 3131 STATE MISC. REIMBURSEMENT 25,000.00 42,026.84 -17,026.84 168.11 TOTAL EXPENDITURE REIMBURSEMENTS 25,000.00 46,257.84 -21,257.84 185.03 REVENUE IN LIEU OF TAXES/STATE 3800 REVENUE IN LIEU OF TAXES/STATE 50,000.00 50,345.12 -345.12 100.69 TOTAL REVENUE IN LIEU OF TAXES/STATE 50,000.00 50,345.12 -345.12 100.69 REVENUE FOR ON BEHALF PAYMENTS 3900 ON BEHALF PAYMENTS - STATE .00 4,390,876.27 -4,390,876.27 .00 TOTAL REVENUE FOR ON BEHALF PAYMENTS .00 4,390,876.27 -4,390,876.27 .00 TOTAL REVENUE FROM STATE SOURCES 14,586,154.00 19,214,981. 06 -4,628,827.06 131. 73 REVENUE FROM FEDERAL SOURCES UNRESTRICTED DIRECT 4100 UNRESTRICTED DIRECT FEDERAL .00 .00 .00 .00 TOTAL UNRESTRICTED DIRECT .00 .00 .00 .00 08/20/2012 21:49 IROCKCASTLE COUNTY SCHOOLS IpG 3 9511mlyo IANNUAL FINANCIAL REPORT FOR FY 2012 Iglkyafrp YR TO DATE % r.1=1\I1=1>11. 1 FUND (1) ACTUAL USED THROUGH INTERMEDIATE AGENCIES 4700 FEDERAL REV THRU INTERMED SRC .00 .00 .00 .00 TOTAL THROUGH INTERMEDIATE AGENCIES .00 .00 .00 .00 FEDERAL REIMBURSEMENT 4810 MEDICAID REIMBURSEMENT 60,000.00 184,668.65 -124,668.65 307.78 TOTAL FEDERAL REIMBURSEMENT 60,000.00 184,668.65 -124,668.65 307.78 TOTAL REVENUE FROM FEDERAL SOURCES 60,000.00 184,668.65 -124,668.65 307.78 OTHER RECEIPTS INTERFUND TRANSFERS 5210 FUND TRANSFER .00 212,743.84 -212,743.84 .00 5220 INDIRECT COSTS TRANSFER .00 .00 .00 .00 TOTAL INTERFUND TRANSFERS .00 212,743.84 -212,743.84 .00 SALE OR COMP FOR LOSS OF ASSETS 5311 SALE OF LAND & IMPROVEMENTS .00 .00 .00 .00 5312 LOSS COMP - LAND & IMPROVEMNTS .00 .00 .00 .00 5331 SALE OF BUILDINGS .00 .00 .00 .00 5332 LOSS COMP - BUILDINGS .00 .00 .00 .00 5341 SALE OF EQUIPMENT ETC 7,500.00 5,380.27 2,119.73 71.74 5342 LOSS COMP - EQUIPMENT ETC .00 .00 .00 .00 TOTAL SALE OR COMP FOR LOSS OF ASSETS 7,500.00 5,380.27 2,119.73 71. 74 TOTAL OTHER RECEIPTS 7,500.00 218,124.11 -210,624.11 999.99 TOTAL RECEIPTS 17,432,654.00 22,479,831.01 -5,047,177.01 128.95 TOTAL REVENUES 21,235,830.21 26,283,007.22 -5,047,177.01 123.77 08/20/2012 21:49 IROCKCASTLE COUNTY SCHOOLS I PG 4 9511mlyo IANNUAL FINANCIAL REPORT FOR FY 2012 Iglkyafrp BUDGET YR TO DATE AVAIL r.~M~R.ll.l FUND (1) ADDROP ACTUAL BUDGET EXPENDITURES 1000 INSTRUCTION 0100 SALARIES PERSONNEL SERVICES 9,629,479.00 9,404,129.49 225,349.51 97.66 0200 EMPLOYEE BENEFITS 926,860.00 3,817,819.80 -2,890,959.80 411.91 0300 PURCHASED PROF AND TECH SERV 50,700.00 27,990.67 22,709.33 55.21 0400 PURCHASED PROPERTY SERVICES 107,500.00 66,118.14 41,381. 86 61. 51 0500 OTHER PURCHASED SERVICES 31,600.00 23,173.61 8,426.39 73.33 0600 SUPPLIES 369,455.00 112,092.54 257,362.46 30.34 0700 PROPERTY 24,500.00 30,485.35 -5,985.35 124.43 0800 DEBT SERVICE AND MISCELLANEOUS 37,700.00 125.00 37,575.00 .33 TOTAL 1000 INSTRUCTION 11,177,794.00 13,481,934.60 -2,304,140.60 120.61 2100 STUDENT SUPPORT SERVICES 0100 SALARIES PERSONNEL SERVICES 1,020,604.00 1,020,655.54 -51. 54 100.01 0200 EMPLOYEE BENEFITS 36,312.00 50,805.86 -14,493.86 139.91 0300 PURCHASED PROF AND TECH SERV 11,136.00 4,161.00 6,975.00 37.37 0400 PURCHASED PROPERTY SERVICES .00 .00 .00 .00 0500 OTHER PURCHASED SERVICES 19,400.00 8,557.16 10,842.84 44.11 0600 SUPPLIES 8,100.00 4,971.15 3,128.85 61. 37 0700 PROPERTY .00 6,285.92 -6,285.92 .00 0800 DEBT SERVICE AND MISCELLANEOUS 250.00 194.97 55.03 77.99 TOTAL 2100 STUDENT SUPPORT SERVICES 1,095,802.00 1,095,631. 60 170.40 99.98 2200 INSTRUCTIONAL STAFF SUPP SERV 0100 SALARIES PERSONNEL SERVICES 588,366.00 502,519.34 85,846.66 85.41 0200 EMPLOYEE BENEFITS 16,305.00 491,206.54 -474,901.54 999.99 0300 PURCHASED PROF AND TECH SERV 11,050.00 370.00 10,680.00 3.35 0400 PURCHASED PROPERTY SERVICES 4,200.00 -2,520.00 6,720.00 -60.00 0500 OTHER PURCHASED SERVICES 34,600.00 731.28 33,868.72 2.11 0600 SUPPLIES 62,400.00 56,487.65 5,912.35 90.53 0700 PROPERTY 5,300.00 155,069.88 -149,769.88 999.99 0800 DEBT SERVICE AND MISCELLANEOUS .00 .00 .00 .00 TOTAL 2200 INSTRUCTIONAL STAFF SUPP SERV 722,221. 00 1,203,864.69 -481,643.69 166.69 2300 DISTRICT ADMIN SUPPORT 0100 SALARIES PERSONNEL SERVICES 185,291. 00 227,708.19 -42,417.19 122.89 0200 EMPLOYEE BENEFITS 219,650.00 257,252.43 -37,602.43 117.12 0300 PURCHASED PROF AND TECH SERV 127,000.00 109,082.75 17,917.25 85.89 0400 PURCHASED PROPERTY SERVICES .00 .00 .00 .00 0500 OTHER PURCHASED SERVICES 103,000.00 29,465.83 73,534.17 28.61 0600 SUPPLIES 5,500.00 7,244.15 -1,744.15 131.71 0700 PROPERTY .00 .00 .00 .00 0800 DEBT SERVICE AND MISCELLANEOUS .00 .00 .00 .00 TOTAL 2300 DISTRICT ADMIN SUPPORT 640,441.
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