STATE OF ILLINOIS REGIONAL OFFICE OF EDUCATION #40 FINANCIAL AUDIT_part9 pptx

CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 BUDGETARY COMPARISON SCHEDULE EDUCATION FUND ACCOUNTS ADULT EDUCATION - PERFORMANCE - PROJECT #536 AB For the year ended June 30, 2009 Revenues: State sources Budgeted Amounts Original Final $ 37,950 $ 26,093 Actual Amounts $ 25,441 Variance with Final Budget (652) $ " '- Expenditures: Salaries and benefits Other objects 37,200 750 25,571 522 24,932 509 639 13 Total expenditures 37,950 26,093 25,441 652 Excess of revenues over expenditures $ $ $ Fund balance, beginning of year Fund balance, end of year $ 80 This is trial version www.adultpdf.com CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 BUDGET ARY COMPARISON SCHEDULE EDUCATION FUND ACCOUNTS ADULT EDUCATION - STATE BASIC - PROJECT #536 AB For the year ended June 30, 2009 Variance Budgeted Amounts Actual with Final Original Final Amounts Budget Revenues: State sources $ 37,390 $ 30,277 $ 29,520 $ (757) Interest 4 4 Total revenues 37,390 30,277 29,524 (753) Expenditures: Salaries and benefits 33,570 26,663 25,996 667 Purchased services 3,120 3,008 2,933 75 Other objects 700 606 591 15 Total expenditures 37,390 30,277 29,520 757 Excess of revenues over expenditures $ $ 4 $ 4 Fund balance, beginning of year 2 Fund balance, end of year $ 6 81 This is trial version www.adultpdf.com CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 BUDGETARY COMPARISON SCHEDULE EDUCATION FUND ACCOUNTS ADULT EDUCATION - PUBLIC ASSISTANCE - PROJECT #536 AD For the year ended June 30, 2009 Revenues: State sources Interest Budgeted Amounts Original Final $ 49,630 $ 49,630 Actual Amounts $ 49,630 11 Variance with Final Budget $ 11 Total revenues 49,630 49,630 49,641 11 Expenditures: Salaries and benefits Purchased services Supplies and materials Other objects 41,890 6,620 130 990 46,799 1,838 993 46,799 1,838 993 Total expenditures 49,630 49,630 49,630 Excess of revenues over expenditures $ $ 11 $ 11 Fund balance (deficit), beginning of year (2,164) Fund balance (deficit), end of year $ (2,153) 82 This is trial version www.adultpdf.com CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 BUDGETARY COMPARISON SCHEDULE EDUCATION FUND ACCOUNTS ADULT EDUCATION - FEDERAL BASIC - PROJECT #536 AB For the year ended June 30, 2009 Variance Budgeted Amounts Actual with Final Original Final Amounts Budget Revenues: Federal sources $ 39,275 $ 30,036 $ 30,036 _$~ __ Expenditures: Salaries and benefits Purchased services Supplies and materials Other objects 34,730 2,070 1,690 785 25,599 3,836 601 25,599 1,039 2,797 601 (1,039) 1,039 Total expenditures 39,275 30,036 30,036 Excess of revenues over expenditures $ $ $ Fund balance (deficit), beginning of year (1,653) Fund balance (deficit), end of year $ (1,653) 83 This is trial version www.adultpdf.com CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 BUDGETARY COMPARISON SCHEDULE EDUCATION FUND ACCOUNTS MATHEMATICS AND SCIENCE PARTNERSHIPS - PROJECT #08-4936-00 For the year ended June 30, 2009 Revenues: Federal sources Budgeted Amounts Original Final $ 58,303 $ 58,303 Actual Amounts $ 1,822 Variance with Final Budget $ (56,481) Expenditures: Salaries and benefits Purchased services Supplies and materials 12,354 44,349 1,600 12,354 44,349 1,600 1,957 61 10,397 44,288 1,600 Total expenditures 58,303 58,303 2,018 56,285 Excess (deficiency) of reve over (under) expenditures nues $ $ (196) =$==(:::1 =96=) Other financing sources: Transfers in 196 Net change in fund balance Fund balance, beginning of year Fund balance, end of year $ 84 This is trial version www.adultpdf.com CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCA nON #40 BUDGETARY COMPARISON SCHEDULE EDUCA nON FUND ACCOUNTS ENGLISH LANGUAGE LEARNERS PROFESSIONAL DEVELOPMENT PROJECT #09-4999-PD For the year ended June 30, 2009 Variance Budgeted Amounts Actual with Final Original Final Amounts Budget Revenues: Federal sources $ 12,000 $ 12,000 $ 12,000 _$ _ Expenditures: Salaries and benefits Purchased services Supplies and materials 8,700 2,050 1,250 8,700 2,050 1,250 8,700 2,805 495 (755) 755 Total expenditures 12,000 12,000 12,000 Excess of revenues over expenditures $ $ $ Fund balance, beginning of year Fund balance, end of year $ 85 This is trial version www.adultpdf.com CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 BUDGETARY COMPARISON SCHEDULE EDUCATION FUND ACCOUNTS BEGINNING TEACHER INDUCTION & MENTORING - PROJECT #08-3982-01 For the year ended June 30, 2009 Variance Budgeted Amounts Actual with Final Original Final Amounts Budget Revenues: State sources $ 94,342 $ 166,959 $ 153,290 $ (13,669) Interest 6 6 Total revenues 94,342 166,959 153,296 (13,663) Expenditures: Salaries and benefits Purchased services Supplies and materials 37,294 56,248 800 37,873 117,646 11,440 28,017 116,396 8,877 9,856 1,250 2,563 Total expenditures 94,342 166,959 153,290 13,669 Excess of revenues over expenditures $ $ 6 $ 6 Fund balance, beginning of year 18 Fund balance, December 3 1, 2008 $ 24 86 This is trial version www.adultpdf.com CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 BUDGETARY COMPARISON SCHEDULE EDUCATION FUND ACCOUNTS BEGINNING TEACHER INDUCTION & MENTO RING - PROJECT #09-3982-00 For the year ended June 30, 2009 Revenues: Local sources State sources Interest $ Budgeted Amounts Original 172,984 Final $ 172,984 Actual Amounts $ 1,000 69,210 3 Variance with Final Budget $ 1,000 (103,774) 3 Total revenues 172,984 172,984 70,213 (102,771) Expenditures: Salaries and benefits Purchased services Supplies and materials 46,264 112,620 14,100 44,218 114,666 14,100 29,255 37,994 2,150 14,963 76,672 11,950 Total expenditures 172,984 172,984 69,399 103,585 Excess of revenues over expenditures $ $ 814 $ 814 Fund balance, January 1,2009 24 Fund balance, end of year $ 838 87 This is trial version www.adultpdf.com CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS June 30,2009 General Education Development ASSETS Seventh Judicial Family Violence Bus Driver Cash $ 64 Accounts receivable 153 Investments Due from other funds 4,300 Due from other governments 1,326 $ 8,268 $ 6,416 Total assets $ 5,843 $ 8,268 $ 6,416 LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable $ Payroll liabilities payable Claims payable Due to other funds Deferred revenue $ 7,487 $ Total liabilities 7,487 FUND BALANCES Unreserved 5,843 781 6,416 Total liabilities and fund balances $ 5,843 $ 8,268 $ 6,416 88 This is trial version www.adultpdf.com CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 COMBINING BALANCE SHEET (Continued) NONMAJOR SPECIAL REVENUE FUNDS June 30, 2009 ASSETS Institute Olympiad Fund Trustee Cash Accounts receivable Investments Due from other funds Due from other governments $ 16,319 595 75 $ 13,267 $ 50 Total assets $ 16,989 $ 13,267 $ 50 LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable $ $ 4,512 $ Payrol1 liabilities payable Claims payable Due to other funds Deferred revenue Total liabilities 4,512 FUND BALANCES Unreserved 16,989 8,755 50 Total liabilities and fund balances $ 16,989 $ 13,267 $ 50 89 This is trial version www.adultpdf.com [...]...CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 COMBINING BALANCE SHEET (Continued) NONMAJOR SPECIAL REVENUE FUNDS June 30, 2009 Student Social Services Supervisory Truancy ASSETS Total assets $ $ $ $ Cash Accounts receivable Investments... funds Deferred revenue Total liabilities FUND BALANCES Unreserved Total liabilities and fund balances This is trial version www.adultpdf.com 90 CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 COMBINING BALANCE SHEET (Continued) NONMAJOR SPECIAL REVENUE FUNDS June 30, 2009 Teen Parent Services Alternative Schools Totals ASSETS Cash Accounts receivable Investments Due from . GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 BUDGET ARY COMPARISON SCHEDULE EDUCATION FUND ACCOUNTS ADULT EDUCATION - STATE BASIC - PROJECT #536 AB For the. CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 BUDGETARY COMPARISON SCHEDULE EDUCATION FUND ACCOUNTS ADULT EDUCATION - PERFORMANCE - PROJECT #536 AB. GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 BUDGETARY COMPARISON SCHEDULE EDUCATION FUND ACCOUNTS ADULT EDUCATION - PUBLIC ASSISTANCE - PROJECT #536