As of November 30th,2015 Presented December 16th, 2015 by Dan Poolman FINANCIAL REPORT As of November 30th,2015 Presented December 16th, 2015 by Dan Poolman SOUTH WHIDBEY SCHOOL DISTRICT NO. 206

General Fund – Revenue (YTD Comparison)

General Fund – Revenue (YTD)

General Fund – Expenditure by Program

General Fund – PAYROLL Expenditures (YTD)

Supporting Documentation General Fund – Employee Cost Breakdown

General Fund – Non-Employee Expenditures (YTD)

General Fund – Total Expenditures (YTD)

General Fund (Budget Status) ANNUAL BUDGET ACTUAL FOR YEAR ENCUMBRANCES BALANCE % 1000 LOCAL TAXES $ 3,900,000 $ 1,649,334.27 $ - $ 2,250,665.73 42.3% 2000 LOCAL SUPPORT NONTAX $ 353,700 $ 135,589.50 $ 218,110.50 38.3% 3000 STATE, GENERAL PURPOSE $ 8,902,512 $ 2,091,063.07 $ 6,811,448.93 23.5% 4000 STATE, SPECIAL PURPOSE $ 2,316,286 $ 503,165.08 $ 1,813,120.92 21.7% 6000 FEDERAL, SPECIAL PURPOSE $ 798,380 $ 127,036.38 $ 671,343.62 15.9% 9000 OTHER FINANCING $ 30,000 $ 16,478.56 $ 13,521.44 54.9% Total REVENUES/OTHER FIN. SOURCES $ 16,300,878 $ 4,522,666.86 $ 11,778,211.14 27.7% 00 REGULAR INSTRUCTION 8,783,267 2,342,533.17 5,854,608.93 586,124.90 93.3% 20 SPECIAL ED INSTRUCTION 2,119,348 539,228.39 1,498,280.51 81,839.10 96.1% 30 VOC ED INSTRUCITON 542,035 153,390.71 334,147.17 54,497.12 89.9% 50+60 COMPENSATORY ED INSTRUCTION 493,350 108,177.20 309,894.27 75,278.53 84.7% 70 OTHER INSTRUCTIONAL PROGRAMS 202,200 10,589.08 2,208.42 189,402.50 6.3% 80 COMMUNITY SERVICES 30,000 - 30,000.00 0.0% 90 SUPPORT SERVICES 4,335,903 1,070,613.50 2,765,012.29 500,277.21 88.5% Total EXPENDITURES 16,506,103 4,224,532.05 10,764,151.59 1,517,419.36 90.8% TOTAL BEGINNING FUND BALANCE $ 1,927,154.01 TOTAL ENDING FUND BALANCE $ 2,225,288.82

General Fund – FUND Balance (Historical - Year)

Revenue & Expenditures YTD Capital (Tech) Projects Fund Revenue & Expenditures YTD ANNUAL BUDGET ACTUAL FOR YEAR ENCUMBRANCES BALANCE % 1000 LOCAL TAXES $2,000,000 $ 839,127 $ 1,160,873 42.0% 2000 LOCAL SUPPORT NONTAX $ 500 $ 61   $ 439 12.3% Total REVENUES/OTHER FIN. SOURCES $2,000,500 $ 839,188 $ - $ 1,161,312 41.9% 20 BUILDINGS $1,005,000 $ 428,669 $ 21,282 $ 555,049 44.8% 30 TECHNOLOGY $1,570,200 $ 175,662 $ 7,853 $ 1,386,686 11.7% Total EXPENDITURES $2,575,200 $ 604,330 $ 29,135 $ 1,941,735 24.6% TOTAL BEGINNING FUND BALANCE $ 511,844 TOTAL ENDING FUND BALANCE $ 746,702

Revenue & Expenditures YTD Debt Service Fund Revenue & Expenditures YTD ANNUAL BUDGET ACTUAL FOR YEAR 1000 LOCAL TAXES $ - $ 7.98 2000 LOCAL SUPPORT NONTAX $ 200 $ 11.48 Transfer from General Fund $ 24,850   Total REVENUES/OTHER FIN. SOURCES $ 25,050 $ 19 MATURED BOND EXPENDITURE $ 55,000 $ - INTEREST ON BOND $ 29,850 MISC FEES $ 500 TOTAL EXPENDITURES $ 85,350 TOTAL BEGINNING FUND BALANCE $ 60,518.96 TOTAL ENDING FUND BALANCE $ 60,538.42

Revenue & Expenditures YTD Associated Student Body Fund Revenue & Expenditures YTD ANNUAL BUDGET ACTUAL FOR YEAR ENCUMBRANCES BALANCE % 1000 GENERAL STUDENT BODY $ 69,900 $ 17,897.64 $ 52,002.36 25.6% 2000 ATHLETICS $120,205 $ 42,785.85 $ 77,419.15 35.6% 3000 CLASSES $ 6,500 $ 5,410.00 $ 1,090.00 83.2% 4000 CLUBS $ 28,125 $ 4,715.65   $ 23,409.35 16.8% Total REVENUES/OTHER FIN. SOURCES $224,730 $ 70,809.14 $ - $153,920.86 31.5% $ 70,900 $ 13,353.28 $ 2,148.10 $ 55,398.62 21.9% $116,275 $ 51,948.13 $ 7,748.39 $ 56,578.48 51.3% $ 4,700 $ 2,369.29 $ 2,330.71 50.4% $ 26,260 $ 5,307.78 $ 2,131.42 $ 18,820.80 28.3% Total EXPENDITURES $218,135 $ 72,978.48 $ 12,027.91 $133,128.61 39.0% TOTAL BEGINNING FUND BALANCE $ 135,712.95 TOTAL ENDING FUND BALANCE $ 133,543.61

Revenue & Expenditures YTD Transportation Vehicle Fund Revenue & Expenditures YTD ANNUAL BUDGET ACTUAL FOR YEAR BALANCE 1000 LOCAL TAXES $ - $ 0.23 $ - 2000 LOCAL SUPPORT NONTAX $ 200 $ 11.10 $ 188.90 4000 State, Special Purpose $ 122,323 $ - $ 122,323.00 Total REVENUES/OTHER FIN. SOURCES $ 122,523 $ 11.33 $ 122,511.90 Total EXPENDITURES $ 175,000 $ 175,000.00 TOTAL BEGINNING FUND BALANCE $ 59,660.36 TOTAL ENDING FUND BALANCE $ 59,671.69

BALANCE SHEET DESCRIPTION GL GENERAL FUND CP FUND DS FUND ASB FUND TV FUND PPT FUND Imprest Cash 200 2,770.00 6,500.00 Cash on Hand 230 109,614.11 - 42,387.03 11,023.73 Cash on Deposit w/County 240 3,022,755.85 1,429,423.64 60,538.42 106,331.91 59,671.69 482,448.37 Warrants Outstanding 241 (1,369,271.28) (256,697.03) (21,357.14) (75.39) Taxes Receivable 310 1,879,726.35 942,049.86 16,698.64 88.81 Due from Other Funds 320 426,480.17 490.00 Government Receivables 330 16,478.56 Accounts Receivable 340 1,319.23 Inventory - Lunchrooms 420 17,585.70   TOTAL ASSETS 4,107,458.69 2,114,776.47 77,237.06 133,861.80 59,760.50 493,886.71 Accounts Payable 601 154.82 (189.46) Payroll Taxes Payable 610 106.37 Comp Tax Liability 611 147.44 52.24 Due to Other Govt Units 630 1,544.89 Due to Other Funds 640 426,214.22 265.95 Deferred Rev - Taxes Receivable 760 TOTAL LIABILITIES 1,882,169.87 1,368,074.62 318.19 Restricted for Fund Purpose 819 133,543.61 Carryover of Restricted Revenue 821 16,747.09 Restricted for Debt Service 830 Reserve for Inventory 840 Committed from Levy Proceeds 862 746,701.85 Unreserved Fund Balance 890 2,190,956.03 TOTAL FUND BALANCE 2,225,288.82