EXHIBIT G-1 HUGHES SPRINGS INDEPENDENT SCHOOL DISTRICT STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL - GENERAL FUND FOR THE YEAR ENDED AUGUST 31, 2009 Actual Amounts (GAAP BASIS) Data Control Budgeted Amounts Codes Original Variance With Final Budget Positive or (Negative) $ $ Final REVENUES: 5020 0011 0012 0013 0023 0031 0032 0033 0034 0036 0041 0051 0052 0053 0071 0072 0073 0081 0093 0095 0099 6030 3,222,764 $ 6,064,716 $ 7080 1200 0100 3000 Fund Balance - August 31 (Ending) 45,205 (4,601) 4,569 509,300 465,862 43,438 63,947 112,814 63,947 104,765 8,049 8,760,053 8,470,327 289,726 239,833 1,006,994 767,161 (235,325) 33,398 (163,500) 33,398 71,825 (235,325) (130,102) 105,223 819,465 4,508 876,892 872,384 4,805,853 4,805,853 4,805,853 5,625,318 $ $ 22,295 4,951 431 - Fund Balance - September (Beginning) 67,500 350 5,000 - Net Change in Fund Balances 108,759 56,914 (7,905) 5,676 3,172 976 (70) (27,606) 14,038 52,585 1,157 (14,635) 819,465 Total Other Financing Sources (Uses) 4,363,678 421,152 36,408 479,124 83,957 57,799 57,911 503,785 358,282 404,795 957,609 25,441 58,135 8,468,015 Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES): 7913 Capital Leases 8911 Transfers Out (Use) 4,472,437 478,066 28,503 484,800 87,129 57,804 58,887 503,715 330,676 418,833 1,010,194 26,598 43,500 63,000 20,000 - 1100 477,435 350,000 Total Expenditures 9,477,321 319,986 - EXPENDITURES: Current: Instruction Instructional Resources and Media Services Curriculum and Instructional Staff Development School Leadership Guidance, Counseling and Evaluation Services Social Work Services Health Services Student (Pupil) Transportation Extracurricular Activities General Administration Facilities Maintenance and Operations Security and Monitoring Services Data Processing Services Debt Service: Debt Service - Principal on Long Term Debt Debt Service - Interest on Long Term Debt Debt Service - Bond Issuance Cost and Fees Capital Outlay: Facilities Acquisition and Construction Intergovernmental: Payments to Fiscal Agent/Member Districts of SSA Payments to Juvenile Justice Alternative Ed Prg Other Intergovernmental Charges 8,999,886 4,305,364 293,505 33,647 481,403 88,807 57,979 59,062 472,351 328,787 518,661 982,588 33,125 59,750 Total Revenues 3,223,352 5,776,535 9,287,480 5700 Total Local and Intermediate Sources 5800 State Program Revenues 4,810,361 $ This is trial version www.adultpdf.com 42 3,500,690 5,976,631 5,682,745 277,338 200,096 - $ 872,384 COMBINING SCHEDULES This is trial version www.adultpdf.com HUGHES SPRINGS INDEPENDENT SCHOOL DISTRICT COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS AUGUST 31, 2009 211 ESEA I, A Improving Basic Program Data Control Codes 222 Learn and Serve America 224 IDEA - Part B Formula 225 IDEA - Part B Preschool $ $ 1110 ASSETS Cash and Cash Equivalents 1220 Property Taxes - Delinquent - - - - 1230 Allowance for Uncollectible Taxes (Credit) - - - - 1240 Due from Other Governments 9,516 - - - 1300 Inventories - - - - 1000 $ Total Assets - $ - - - $ - $ - $ - $ LIABILITIES AND FUND BALANCES Liabilities: 2160 Accrued Wages Payable 9,516 $ 9,516 $ - $ - $ - 2170 Due to Other Funds - - - - 2180 Due to Other Governments - - - - 2200 Accrued Expenditures - - - - 2300 Deferred Revenues - - - - 9,516 - - - - - - - 2000 Total Liabilities Fund Balances: Reserved For: 3410 Investments in Inventory 3420 Retirement of Long Term Debt - - - - 3450 Food Service - - - - 3490 Other Purposes - - - - Unreserved and Undesignated: 3610 Reported in Special Revenue Funds - - - - 3000 Total Fund Balances - - - - 4000 Total Liabilities and Fund Balances $ 9,516 $ - This is trial version www.adultpdf.com 44 $ - $ - EXHIBIT H-1 (Cont'd) 240 National Breakfast and Lunch Program $ 255 ESEA II,A Training and Recruiting 38,608 $ - 261 262 Title II, D Education Technology Reading First $ - $ 270 ESEA VI, Pt B Rural & Low Income - $ - 289 Summer School Program $ 352 SSA - 21st Century Learning - $ - 397 Advanced Placement Incentives $ 510 - - - - - - - - - - - - - - - - 10,785 - 54,773 - - - 18,482 - - - - - $ 67,875 $ - $ 54,773 $ - $ - $ - $ $ 608 $ - $ 3,849 $ - $ - $ - $ - - 43,984 - - - - - 6,940 - - - - 80 125,636 - - - 125,636 $ - $ 125,636 510 - - - - - - - - - - - - - 510 688 - 54,773 - - - 18,482 - - - - - - - - - - - - - - - 48,705 - - - - - - - - - - - - - - - - - - - - - - - 67,187 $ - - - - - - - - - 67,875 $ - $ 54,773 $ - $ - $ - This is trial version www.adultpdf.com 45 125,636 $ 125,636 $ 510 510 HUGHES SPRINGS INDEPENDENT SCHOOL DISTRICT COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS AUGUST 31, 2009 401 Optional Extended Year Program Data Control Codes 404 Student Success Initiative 411 Technology Allotment 428 High School Allotment 1110 ASSETS Cash and Cash Equivalents 1220 Property Taxes - Delinquent - - - - 1230 Allowance for Uncollectible Taxes (Credit) - - - - 1240 Due from Other Governments 2,846 1,341 - - 1300 Inventories - - - - 1000 $ Total Assets $ LIABILITIES AND FUND BALANCES Liabilities: 2160 Accrued Wages Payable 2170 Due to Other Funds 2180 2200 2300 $ 2000 - $ 2,846 $ - $ - $ 1,341 $ - $ 830 $ 830 $ - $ 10,000 10,000 2,459 2,846 1,341 - - Due to Other Governments - - - - Accrued Expenditures - - - - Deferred Revenues - - 830 - 2,846 1,341 830 2,459 - - - - Total Liabilities Fund Balances: Reserved For: 3410 Investments in Inventory 3420 Retirement of Long Term Debt - - - - 3450 Food Service - - - - 3490 Other Purposes - - - - Unreserved and Undesignated: 3610 Reported in Special Revenue Funds - - - 7,541 3000 Total Fund Balances - - - 7,541 4000 Total Liabilities and Fund Balances $ 2,846 $ 1,341 $ This is trial version www.adultpdf.com 46 830 $ 10,000 EXHIBIT H-1 429 Other State Special Revenue Funds $ - 461 Campus Activity Funds $ Total Nonmajor Special Revenue Funds 10,745 $ 60,693 $ 599 Debt Service Fund Total Nonmajor Governmental Funds 2,780 $ 63,473 - - - 13,670 13,670 - - - (820) (820) - - 204,897 - 204,897 - - 18,482 - 18,482 $ - $ $ - $ 10,745 $ - $ 284,072 $ 16,432 $ 15,630 $ - $ 299,702 16,432 - 173,807 - 173,807 - - 6,940 - 6,940 - - 80 - - 1,340 12,731 14,071 - - 198,599 12,731 211,330 - - 18,482 - 18,482 - - - 2,899 2,899 - - 48,705 - 48,705 - 10,745 10,745 - 10,745 - - 7,541 - 7,541 $ - 10,745 85,473 2,899 88,372 - $ 10,745 $ 284,072 $ - 80 15,630 $ 299,702 This is trial version www.adultpdf.com 47 HUGHES SPRINGS INDEPENDENT SCHOOL DISTRICT COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED AUGUST 31, 2009 211 ESEA I, A Improving Basic Program Data Control Codes 5700 5800 5900 5020 REVENUES: Total Local and Intermediate Sources State Program Revenues Federal Program Revenues $ 6030 1100 7915 7080 8,999 31,021 - 8,999 - 13,083 17,938 - - - - 8,999 31,021 - - - - - - - - - - - - 169,082 Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES): Transfers In Total Other Financing Sources (Uses) 8,999 $ 225 IDEA - Part B Preschool 169,082 - EXPENDITURES: Current: 0011 Instruction 0032 Social Work Services 0034 Student (Pupil) Transportation 0035 Food Services 0036 Extracurricular Activities 0041 General Administration 0051 Facilities Maintenance and Operations Debt Service: 0071 Debt Service - Principal on Long Term Debt 0072 Debt Service - Interest on Long Term Debt $ 224 IDEA - Part B Formula 169,082 Total Revenues 169,082 222 Learn and Serve America $ 31,021 1200 Net Change in Fund Balance - - - - 0100 Fund Balance - September (Beginning) - - - - 3000 Fund Balance - August 31 (Ending) $ - $ - This is trial version www.adultpdf.com 48 $ - $ - EXHIBIT H-2 (Cont'd) 240 National Breakfast and Lunch Program $ 262 Title II, D Education Technology Reading First $ 49,714 49,714 144,908 144,908 49,714 - 464,729 49,714 36,555 - - 289 Summer School Program 1,484 - 24,282 - 4,603 - 270,643 10,082 23,043 3,422 - - 144,908 1,484 24,282 4,603 307,190 - - - - - - - - - - - - - - 36,555 - - - - - - - 30,632 - - - - - - - $ - $ - $ - $ 4,603 4,603 - This is trial version www.adultpdf.com 49 $ $ 307,190 307,190 397 Advanced Placement Incentives 144,908 - - $ 352 SSA - 21st Century Learning 24,282 24,282 $ $ 270 ESEA VI, Pt B Rural & Low Income $ 1,484 1,484 67,187 $ 261 433,402 31,327 $ 161,765 9,616 329,903 501,284 255 ESEA II,A Training and Recruiting - $ $ - - HUGHES SPRINGS INDEPENDENT SCHOOL DISTRICT COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED AUGUST 31, 2009 401 Optional Extended Year Program Data Control Codes 5700 5800 5900 5020 REVENUES: Total Local and Intermediate Sources State Program Revenues Federal Program Revenues $ Total Revenues EXPENDITURES: Current: 0011 Instruction 0032 Social Work Services 0034 Student (Pupil) Transportation 0035 Food Services 0036 Extracurricular Activities 0041 General Administration 0051 Facilities Maintenance and Operations Debt Service: 0071 Debt Service - Principal on Long Term Debt 0072 Debt Service - Interest on Long Term Debt 6030 1100 7915 7080 2,846 2,846 404 Student Success Initiative $ 411 Technology Allotment 13,560 13,560 $ 428 High School Allotment $ 27,733 27,733 86,038 86,038 2,846 - 13,560 27,733 78,497 - - 7,541 - Total Other Financing Sources (Uses) 78,497 - - Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES): Transfers In 27,733 - 2,846 Total Expenditures 13,560 - - - - 1200 Net Change in Fund Balance - - - 7,541 0100 Fund Balance - September (Beginning) - - - - 3000 Fund Balance - August 31 (Ending) $ - $ - This is trial version www.adultpdf.com 50 $ - $ 7,541 EXHIBIT H-2 429 Other State Special Revenue Funds $ - 461 Campus Activity Funds $ Total Nonmajor Special Revenue Funds 42,174 $ 42,174 203,939 139,793 1,071,186 1,414,918 599 Debt Service Fund $ Total Nonmajor Governmental Funds 3,671 46,266 49,937 $ - 50,856 - 809,434 10,082 40,981 433,402 50,856 3,422 31,327 - 50,856 1,379,504 90,000 145,325 235,325 90,000 145,325 1,614,829 - (8,682) 35,414 (185,388) (149,974) - - - 163,640 163,640 163,640 163,640 - (8,682) 35,414 (21,748) 13,666 - $ 19,427 50,059 24,647 74,706 10,745 $ 85,473 - $ - 207,610 186,059 1,071,186 1,464,855 $ 809,434 10,082 40,981 433,402 50,856 3,422 31,327 2,899 $ 88,372 This is trial version www.adultpdf.com 51 EXHIBIT H-3 HUGHES SPRINGS INDEPENDENT SCHOOL DISTRICT COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS FOR THE YEAR ENDED AUGUST 31, 2009 BALANCE SEPTEMBER 2008 ADDITIONS BALANCE AUGUST 31 2009 DEDUCTIONS STUDENT ACTIVITY Assets: Cash and Temporary Investments $ 44,584 $ 186,941 $ 187,024 $ 44,501 TOTAL AGENCY FUNDS Assets: Cash and Temporary Investments $ 44,584 $ 186,941 $ 187,024 $ 44,501 $ 44,584 $ 186,941 $ 187,024 $ 44,501 Liabilities: Due to Student Groups This is trial version www.adultpdf.com 52 ... www.adultpdf.com 47 HUGHES SPRINGS INDEPENDENT SCHOOL DISTRICT COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED AUGUST 31, 2009... 45 125,636 $ 125,636 $ 510 510 HUGHES SPRINGS INDEPENDENT SCHOOL DISTRICT COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS AUGUST 31, 2009 401 Optional Extended Year Program Data Control Codes... EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED AUGUST 31, 2009 401 Optional Extended Year Program Data Control Codes 5700 5800 5900 5020 REVENUES: Total