Exhibit G - SPS Finances FY2013_F196

8/12/2019 Exhibit G - SPS Finances FY2013_F196

1/79

SUPPLEMENTAL REPORTS AND SCHEDULES

Schedule of Long-Term Liabilities

Statement of Changes in Fiduciary Net Assets

Program/Activity/Object Report

Report of Revenues and Other Financing Sources-All Funds

Statement of Fiduciary Net Assets

Balance Sheet as of August 31, 2013-All Funds

Certification Page

Budgetary Comparison Schedules-All Funds

Statement of Revenues, Expenditures, and Changes in Fund Balance For the Year Ended August 31, 2013-All Funds

ANNUAL FINANCIAL STATEMENTS

Preliminary Special Education Maintenance of Effort

Resource to Program Expenditure Report

Preliminary Federal Cross-Cutting Maintenance of Effort

Edit/Error Report

Preliminary Vocational Education Maintenance of Effort

Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation

Data Requirements for Supplemental Reports

Program Matrix

Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate

Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures

Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items

121E.S.D. F-196 Annual Financial Statements

REPORT F196

COUNTY: 17

RUN: 11/8/2013 11:14:19 AM

King Fiscal Year 2012-2013

Seattle Public Schools No. 001


2/79

CERTIFICATION

F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR 2012-2013

REPORT F196 RUN: 11/8/2013 11:14:20 AM SEATTLE PUBLIC SCHOOLS NO. 001

Certification PageOct 29, 2013Locked Date:

140,931,819.770.0083,850,273.655,265,374.022,826,382.8248,989,789.28

0.000.000.000.000.00

145,551,192.5683,601,326.385,590,668.132,764,466.3853,594,731.67

-4,619,372.790.00248,947.27-325,294.1161,916.44-4,604,942.39

10,269,856.330.0010,269,856.330.000.00

707,756,072.340.0048,694,535.1584,183,325.005,057,732.00569,820,480.19

713,406,555.880.0059,213,338.7583,858,030.895,119,648.44565,215,537.80

Ending Total Fund Balance

Prior Year(s) Corrections orRestatements

Beginning Total Fund Balance

Excess of Revenues/Other FinancingSources Over/(Under) Expenditures

and Other Financing Uses

Other Financing Uses

Total Expenditures

Total Revenues and Other Financing

Sources

TotalPermanent Fund

Transportation

VehicleFund

CapitalProjects Fund

Debt ServiceFundASB FundGeneral FundREPORT F-196 SUMMARY

The Annual Financial Statements (Report F-196) for Seattle Public Schools No. 001 of King County for the fiscal year ended August 31,

2013, were prepared on the modified accrual basis of accounting in accordance with the appropriate accounting principles as stated in the

Accounting Manual for Public School Districts in the State of Washington. School was conducted for 177 days. (If school was operated

fewer than 180 days, please include a statement covering the reasons and effort to make up days lost.) The indirect cost rate proposal

has been reviewed and the data reflects allowable costs in accordance with federal requirements and OMB circular A-87 and all costs are

properly allocable to federal awards.

Date

Date

The school district Annual Financial Statement has been reviewed and submitted to OSPI in accordance with WAC 392-117-035 for the

fiscal year September 1, 2012-August 31, 2013

Approved:

Reviewed:

ESD Superintendent or Authorized Official

School District Superintendent or Authorized Official


3/79

Balance Sheet

Governmental Funds

REPORT F196

E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:20 AM

King

August 31, 2013


GeneralFund

ASBFund

Debt

Service

Fund

Transportation

Vehicle

Fund

PermanentFund Total

Capital

Projects

Fund

Page 1 of 2

6,549,191.790.000.006,532,397.570.0016,794.220.00

2,700,000.002,700,000.00

6,537.220.006,537.22

0.000.000.000.000.000.00

8,472,783.330.000.008,472,783.33

0.000.000.000.000.00

21,601,309.710.000.0021,601,309.71

0.000.00

0.000.000.000.000.000.00

23,551,153.910.000.0011,331,034.690.00135,158.3912,084,960.83

Due To Other Funds

Estimated Employee Benefits

Payable

Deferred Compensation Payable

Due To Other Governmental

Units

Payroll Deductions and Taxes

Payable

Revenue Anticipation Notes

Payable

Accrued Salaries

Accrued Interest Payable

Contracts Payable Current

Accounts Payable

LIABILITIES:

344,879,873.380.000.00124,636,551.9345,013,998.752,967,582.57172,261,740.13

0.000.00

0.000.000.00

0.000.000.000.000.000.00

0.000.000.000.000.000.000.00

0.000.000.000.000.000.001,378,160.100.001,378,160.10

62,667.080.000.0038,351.881,895.791,031.2621,388.15

0.000.000.00

1,575,429.180.000.00-74,111.030.003,469.471,646,070.74

11,566,736.210.000.003,486,860.650.000.008,079,875.56

6,549,416.790.000.000.000.000.006,549,416.79

139,256,128.090.0021,906,631.9839,768,423.8277,581,072.29

-11,426,122.980.000.00-2,995,531.490.00-21,861.70-8,408,729.79

195,917,458.910.000.00102,274,349.945,243,679.142,984,943.5485,414,486.29

TOTAL ASSETS

Self-Insurance Security

Deposit

Investments-Deferred

Compensation

Investments/Cash With Trustee

Investments

Prepaid ItemsInventory

Accrued Interest Receivable

Interfund Loans Receivable

Accounts Receivable

Due From Other Governmental

Units

Due From Other Funds

Taxes Receivable

Minus Warrants Outstanding

Cash and Cash Equivalents

ASSETS:


4/79

Balance Sheet

Governmental Funds

REPORT F196

E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:20 AM

King

August 31, 2013


GeneralFund

ASBFund

Debt

Service

Fund

Transportation

Vehicle

Fund

PermanentFund Total

Capital

Projects

Fund

Page 2 of 2

344,879,873.380.000.00124,636,551.9345,013,998.752,967,582.57172,261,740.13TOTAL LIABILITIES AND FUNDBALANCE

140,931,819.770.000.0083,850,273.655,265,374.022,826,382.8248,989,789.28

1,758,322.750.000.000.000.000.001,758,322.75

37,297,938.790.000.0011,090,985.13521,538.80591,139.9925,094,274.87

18,100,000.000.000.000.000.000.0018,100,000.00

82,397,398.130.000.0072,759,288.524,743,835.222,235,242.832,659,031.56

1,378,160.100.000.000.000.000.001,378,160.10

TOTAL FUND BALANCE

Unassigned Fund Balance

Assigned Fund Balance

Committed Fund Balance

Restricted Fund Balance

Nonspendable Fund Balance

FUND BALANCE:

203,948,053.610.000.0040,786,278.2839,748,624.73141,199.75123,271,950.85

139,599,629.740.000.0021,521,004.4539,748,624.73-10,752.8678,340,753.42

0.000.000.000.000.00

0.000.00

0.000.00

1,467,447.911,401,841.570.0065,606.34

0.000.000.000.000.00

TOTAL LIABILITIES

Deferred Revenue

Arbitrage Rebate Payable

Matured Bond Interest Payable

Matured Bonds Payable

Deposits

Interfund Loans Payable

LIABILITIES:


5/79


Statement of Revenues, Expenditures, and Changes in Fund Balance

RUN: 11/8/2013 11:14:21 AM

For the Year Ended August 31, 2013

Governmental Funds

REPORT F196

121

COUNTY: 17 King

E.S.D.

General

Fund

ASB

Fund

Debt

Service

Fund

Transportation

Vehicle

Fund

Permanent

Fund Total

Capital

Projects

Fund

Page 1 of 2

707,756,072.340.000.0048,694,535.1584,183,325.005,057,732.00569,820,480.19

0.000.000.00

6,353,325.000.000.006,353,325.000.00

77,830,000.000.000.0077,830,000.000.00

TOTAL EXPENDITURES

Bond/Levy Issuance

Interest and Other Charges

Principal

DEBT SERVICE:

444,700.83444,700.83

0.000.00

0.000.00

7,075,353.387,075,353.38

0.000.00

11,656,053.2811,656,053.2829,963,128.4929,963,128.49

0.000.00

Other

Sales and Lease

Transportation Equipment

Energy

Instructional Technology

EquipmentBuilding

Sites

CAPITAL OUTLAY:

5,057,732.000.005,057,732.00

128,636,151.79128,636,151.79

2,295,728.572,295,728.57

27,948,209.6727,948,209.67

54,303,435.7454,303,435.74

385,199.60385,199.60

8,612,719.218,612,719.21

75,890,739.5075,890,739.50

1,582,101.181,582,101.18

269,721,494.10269,721,494.10

Student Activities/Other

Support Services

Community Services

Other Instructional Programs

Compensatory Programs

Skills Center

Vocational Education

Special Education

Federal Stimulus

Regular Instruction

EXPENDITURES:CURRENT:

703,073,236.570.000.0059,188,338.7581,821,919.015,119,648.44556,943,330.37

10,338,038.040.000.0025,551.4410,312,486.60

1,643,983.781,643,983.78

50,849,389.980.000.00426,838.1250,422,551.86

317,728,153.600.007,129,307.780.00310,598,845.82

322,513,671.170.0052,033,479.5381,395,080.895,119,648.44183,965,462.31

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local

REVENUES:


6/79


Statement of Revenues, Expenditures, and Changes in Fund Balance

RUN: 11/8/2013 11:14:21 AM


Governmental Funds

REPORT F196

121

COUNTY: 17 King

E.S.D.

General

Fund

ASB

Fund

Debt

Service

Fund

Transportation

Vehicle

Fund

Permanent

Fund Total

Capital

Projects

Fund

Page 2 of 2

140,931,819.770.000.0083,850,273.655,265,374.022,826,382.8248,989,789.28

0.000.000.000.000.000.000.00

145,551,192.560.000.0083,601,326.385,590,668.132,764,466.3853,594,731.67

ENDING TOTAL FUND BALANCE

Prior Year(s) Corrections or

Restatements

BEGINNING TOTAL FUND BALANCE

-4,619,372.790.000.00248,947.27-325,294.1161,916.44-4,604,942.39EXCESS OF REVENUES/OTHER FINANCING SOURCESOVER (UNDER) EXPENDITURES AND OTHERFINANCING USES

63,462.980.000.00-10,244,856.332,036,111.888,272,207.43

63,462.980.0025,000.000.0038,462.98

0.000.000.000.000.00

-10,269,856.330.000.00-10,269,856.330.000.00

10,269,856.330.000.002,036,111.888,233,744.45

0.000.000.000.00

0.000.000.000.000.00

TOTAL OTHER FINANCING SOURCES (USES)

Other

Other Financing Uses (GL 535)

Transfers Out (GL 536)

Transfers In

Long-Term Financing

Bond Sales & Refunding Bond Sales

OTHER FINANCING SOURCES (USES):

-4,682,835.770.000.0010,493,803.60-2,361,405.9961,916.44-12,877,149.82REVENUES OVER (UNDER) EXPENDITURES

DEBT SERVICE:


7/79


Budgetary Comparison Schedule

RUN: 11/8/2013 11:14:24 AM

For The Year Ended August 31, 2013

General Fund

REPORT F196

121

COUNTY: 17 King

E.S.D.

Page 1 of 2

14,312,339.18-12,877,149.82-27,189,489.00REVENUES OVER (UNDER) EXPENDITURES

-157,086.83444,700.83287,614.00Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

21,610,566.81569,820,480.19591,431,047.00

4,793.000.004,793.00

0.000.000.00

TOTAL EXPENDITURES


Principal

DEBT SERVICE:

-11,919,725.79128,636,151.79116,716,426.00

-1,717,945.572,295,728.57577,783.00

22,265,181.3327,948,209.6750,213,391.00

2,598,792.2654,303,435.7456,902,228.00

-15,117.60385,199.60370,082.00

-9,292.218,612,719.218,603,427.00

6,513,301.5075,890,739.5082,404,041.00

170,616.821,582,101.181,752,718.00

3,877,049.90269,721,494.10273,598,544.00


Support Services

Community Services



Skills Center


Special Education

Federal Stimulus

Regular Instruction

CURRENT:

-7,298,227.63556,943,330.37564,241,558.00

7,076,456.6010,312,486.603,236,030.00

-108,739.221,643,983.781,752,723.00

-21,307,381.1450,422,551.8671,729,933.00

4,945,361.82310,598,845.82305,653,484.00

2,096,074.31183,965,462.31181,869,388.00

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local

Variance with

Final Budget

POSITIVE

(NEGATIVE)ACTUALFINAL BUDGETREVENUES:


8/79



RUN: 11/8/2013 11:14:24 AM


General Fund

REPORT F196

121

COUNTY: 17 King

E.S.D.

Page 2 of 2

28,284,248.2848,989,789.2820,705,541.00

0.000.00

10,665,585.6753,594,731.6742,929,146.00

17,618,662.61-4,604,942.39-22,223,605.00


Prior Year(s) Corrections or Restatements


EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)

EXPENDITURES AND OTHER FINANCING USES

3,306,323.438,272,207.434,965,884.00

38,462.9838,462.980.00

0.000.000.00

0.000.000.00

3,267,860.458,233,744.454,965,884.00

0.000.000.00

0.000.000.00


Other



Transfers In

Long-Term Financing

Bond Sales and Refunding Bond Sales

Variance with

Final Budget

POSITIVE

(NEGATIVE)ACTUALFINAL BUDGETOTHER FINANCING SOURCES (USES)


9/79



RUN: 11/8/2013 11:14:29 AM


Associated Student Body Fund

REPORT F196

121

COUNTY: 17 King

E.S.D.

Page 1 of 2

103,794.4461,916.44-41,878.00REVENUES OVER (UNDER) EXPENDITURES

Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

218,035.005,057,732.005,275,767.00TOTAL EXPENDITURES


Principal

DEBT SERVICE:

218,035.005,057,732.005,275,767.00Student Activities/Other

Support Services

Community Services



Skills Center


Special Education

Federal Stimulus

Regular Instruction

CURRENT:

-114,240.565,119,648.445,233,889.00

-114,240.565,119,648.445,233,889.00

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local

Variance with

Final Budget

POSITIVE



10/79



RUN: 11/8/2013 11:14:29 AM


Associated Student Body Fund

REPORT F196

121

COUNTY: 17 King

E.S.D.

Page 2 of 2

814,636.822,826,382.822,011,746.00

0.000.00

710,842.382,764,466.382,053,624.00

103,794.4461,916.44-41,878.00







Other



Transfers In

Long-Term Financing


Variance with

Final Budget

POSITIVE



11/79



RUN: 11/8/2013 11:14:31 AM


Debt Service Fund

REPORT F196

121

COUNTY: 17 King

E.S.D.

Page 1 of 2

482,919.01-2,361,405.99-2,844,325.00REVENUES OVER (UNDER) EXPENDITURES

Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

15,000.0084,183,325.0084,198,325.00

15,000.006,353,325.006,368,325.00

0.0077,830,000.0077,830,000.00

TOTAL EXPENDITURES


Principal

DEBT SERVICE:


Support Services

Community Services



Skills Center


Special Education

Federal Stimulus

Regular Instruction

CURRENT:

467,919.0181,821,919.0181,354,000.00

426,838.12426,838.12446,250.00

0.000.000.00

487,330.8981,395,080.8980,907,750.00

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local

Variance with

Final Budget

POSITIVE



12/79



RUN: 11/8/2013 11:14:31 AM


Debt Service Fund

REPORT F196

121

COUNTY: 17 King

E.S.D.

Page 2 of 2

1,304,743.025,265,374.023,960,631.00

0.000.00

802,412.135,590,668.134,788,256.00

502,330.89-325,294.11-827,625.00






19,411.882,036,111.882,016,700.00

0.000.000.00

0.000.000.00

0.000.000.00

19,411.882,036,111.882,016,700.00

0.000.000.00


Other



Transfers In

Long-Term Financing


Variance with

Final Budget

POSITIVE



13/79



RUN: 11/8/2013 11:14:32 AM


Capital Projects Fund

REPORT F196

121

COUNTY: 17 King

E.S.D.

Page 1 of 2

0.000.000.00

-7,075,353.387,075,353.380.00

0.000.000.00

8,701,495.7211,656,053.2820,357,549.00

58,411,036.5129,963,128.4988,374,165.00

0.000.000.00

Other


Sales and Lease

Energy

Instructional Technology

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES


Support Services

Community Services



Skills Center


Special Education

Federal Stimulus

Regular Instruction

CURRENT:

11,241,129.7559,188,338.7547,947,209.00

25,551.4425,551.440.00

0.000.000.00

5,341,906.787,129,307.781,787,401.00

5,873,671.5352,033,479.5346,159,808.00

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local

Variance with

Final Budget

POSITIVE



14/79



RUN: 11/8/2013 11:14:32 AM


Capital Projects Fund

REPORT F196

121

COUNTY: 17 King

E.S.D.

Page 2 of 2

71,278,308.6010,493,803.60-60,784,505.00REVENUES OVER (UNDER) EXPENDITURES

Variance with

Final Budget

POSITIVE

(NEGATIVE)ACTUALFINAL BUDGET

60,037,178.8548,694,535.15108,731,714.000.000.000.00

0.000.000.00

0.000.000.00

TOTAL EXPENDITURESInterest and Other Charges

Principal

Bond/Levy Issuance and/or Election

DEBT SERVICE:

64,823,906.6583,850,273.6519,026,367.00

0.000.00

-1,832,129.6283,601,326.3885,433,456.00

66,656,036.27248,947.27-66,407,089.00






-4,622,272.33-10,244,856.33-5,622,584.00

-1,335,000.0025,000.001,360,000.00

0.000.000.00

-3,287,272.33-10,269,856.33-6,982,584.00

0.000.000.00

0.000.000.00

0.000.000.00


Other



Transfers In

Long-Term Financing


OTHER FINANCING SOURCES (USES)


15/79



RUN: 11/8/2013 11:14:34 AM


Transportation Vehicle Fund

REPORT F196

121

COUNTY: 17 King

E.S.D.

Page 1 of 2

0.000.000.00

Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.00

TOTAL EXPENDITURES


Principal

Bond/Levy Issuance and/or Election

DEBT SERVICE:


Support Services

Community Services



Skills Center


Special Education

Federal Stimulus

Regular Instruction

CURRENT:

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.00

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local

Variance with

Final Budget

POSITIVE



16/79



RUN: 11/8/2013 11:14:34 AM


Transportation Vehicle Fund

REPORT F196

121

COUNTY: 17 King

E.S.D.

Page 2 of 2

0.000.000.00

0.000.00

0.000.000.00

0.000.000.00




EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)EXPENDITURES AND OTHER FINANCING USES

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.00


Other



Transfers In

Long-Term Financing


OTHER FINANCING SOURCES (USES)

0.000.000.00REVENUES OVER (UNDER) EXPENDITURES

Variance with

Final Budget

POSITIVE

(NEGATIVE)ACTUALFINAL BUDGET


17/79

No. 001

Statement Of Fiduciary Net Assets

Fiduciary Funds

REPORT F196

E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:35 AM

King

August 31, 2013

Seattle Public Schools

Page 1 of 1

NET ASSETS:

0.001,906,715.55

0.000.00

0.00

0.000.00

0.00

0.00

0.00

0.000.00

0.000.00

0.00718.23

0.000.00

0.000.00

0.00-46,550.00

0.001,920,117.00

0.000.00

0.0032,430.32

TOTAL ASSETS

Accum Depreciation, Equipment

Accum Depreciation, Buildings

Capital Assets, Equipment

Capital Assets, Buildings

Capital Assets, Land

Other Assets

Investments/Cash With Trustee

Investments

Accrued Interest Receivable

Accounts Receivable

Due From Other Funds

Minus Warrants Outstanding

Cash On Deposit with Cty Treas

Cash On Hand

Imprest Cash

Other Trust

Private

Purpose TrustASSETS:

0.008,701.00

0.00225.00

0.008,476.00

TOTAL LIABILITIES

Due To Other Funds

Accounts Payable

LIABILITIES:

0.001,898,014.55

0.000.00

0.001,732,264.55

0.000.00

0.00165,750.00

0.00

0.00

0.000.00

TOTAL NET ASSETS

Unassigned Fund Balance

Assigned to Fund Purposes

Committed to Other Purposes

Nonspendable -- Trust Principal

Restricted for Uninsured Risks

Restricted for Self Insurance

Restricted for Other Items

Net assets held in trust for:


18/79

Statement of Changes in Fiduciary Net Assets

Fiduciary Funds

REPORT F196

E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:36 AM

King



Page 1 of 1

0.0040,708.28

0.000.00

0.00

0.00

0.0040,708.28

TOTAL CONTRIBUTIONS

Other

Members

Employer

Private Donations

Other Trust

Private Purpose

Trust

ADDITIONS:

Contributions:

0.009,575.97

0.000.00

0.009,575.97

0.000.00

Net Investment Income

Less Investment Expenses

Interest and Dividends

Net Appreciation (Depreciation) in Fair Value

Investment Income:

0.0050,284.25

0.000.00

0.000.00

TOTAL ADDITIONS

Total Other Additions

Rent or Lease Revenue

Other Additions:

0.0078,427.83

0.00652.83

72,775.00

0.000.00

0.005,000.00

0.00

TOTAL DEDUCTIONS

Other

Scholarships

Administrative Expenses

Refund of Contributions

Benefits

DEDUCTIONS:

0.001,898,014.55

0.000.00

0.001,926,158.13

0.00-28,143.58

NET ASSETS--ENDING


Net Assets--Beginning

Net Increase (Decrease)


19/79

Schedule of Long-Term Liabilities

REPORT F196

E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:37 AM

King For the Year Ended August 31, 2013


Page 1 of 1

17,500,000.000.000.0017,500,000.00

3,057,000.000.000.003,057,000.00

31,045,000.00985,000.000.0032,030,000.00

39,385,000.0076,845,000.000.00116,230,000.00

Qualified School Construction Bonds(QSCB)

Qualified Zone Academy Bonds (QZAB)

Total Non-Voted Notes/Bonds

Total Voted Bonds

Ending

Outstanding Debt

August 31, 2013

Amount

Redeemed/Decreased

Amount

Issued/Increased

Beginning

Outstanding Debt

September 1, 2012Description

0.000.000.000.00

23,620,860.000.00441,538.0023,179,322.00

4,098,000.000.00141,139.003,956,861.00

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

Other Long-Term Liabilities

Compensated Absences

Claims & Judgments

NonCancellable Operating Leases

Contracts Payable (GL 603)

Capital Leases

Other Long-Term Debt

27,718,860.000.00582,677.0027,136,183.00Total Other Long-Term Liabilities

118,705,860.0077,830,000.00582,677.00195,953,183.00TOTAL LONG-TERM LIABILITIES


20/79

Seattle Public Schools No. 001REPORT F196

E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:38 AM


Report of Revenues and Other Financing Sources

General

Fund

DebtService

Fund

TransportationVehicle

Fund

CapitalProjects

Fund

Page 1 of 6

STATE, GENERAL PURPOSE 0.007,317,792.20218,065.9628,380,175.23

338,089.26268,675.47

-495.660.007,228,802.72

345,333.00590,622.39

1,140,343.930.002,742,955.13

725,000.00151,808.28

0.005,148,805.60

0.000.00

4,769,509.67218,065.961,207,414.45

2,867,417.23

0.00

0.00

0.00

0.00

12.003,890.20

62,848.93

0.00

0.00

0.00

0.00

0.00

8,106,934.83

2000 Total Local Support Nontax

2910 E-rate

2900 Local Support Nontax, Unassigned

2800 Insurance Recoveries

2700 Rentals and Leases

2600 Fines and Damages

2500 Gifts and Donations

2400 Interfund Loan Interest Earnings

2300 Investment Earnings

2298 School Food Services--Sales of Goods, Supplies, and

Services

2289 Other Community Services Sales of Goods, Supplies, and

Services

2288 Day CareSales of Goods, Supplies, and Services

2245 Skills Center, Sales of Goods, Supplies and Services

2231 Secondary Voc. Ed., Sales of Goods, Supplies and

Services

2200 Sales of Goods, Supplies and Services, Unassigned

2188 Day Care Tuitions and Fees

2186 Community School Tuitions and Fees

2173 Summer School Tuitions and Fees

2171 Traffic Safety Education Fees

2145 Skills Center Tuitions and Fees

2131 Secondary Vocational Education - Tuition

2100 Tuition and Fees, Unassigned

LOCAL SUPPORT NONTAX

0.0044,715,687.3381,177,014.93155,585,287.08

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.00

44,715,687.3381,177,014.93155,585,287.08

1000 Total Local Taxes

1900 Other Local Taxes

1600 County-Administered Forests

1500 Timber Excise Tax

1400 Local in Lieu of Taxes

1300 Sale of Tax Title Property

1100 Local Property Tax

LOCAL TAXES


21/79


E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:38 AM



General

Fund

DebtService

Fund


Fund

CapitalProjects

Fund

Page 2 of 6

0.00

0.00

0.00

0.00

105,448.61

0.00

0.00

0.00

18,734.40

687,078.3624,897.45

0.00

19,253,262.32

301,647.28

36,840.80

435,121.80

0.000.00

4,930,871.35

0.000.00

4,053,000.78

676,079.81

5,284,505.85

53,954.40

0.00

34,200,037.54

6,388,275.020.00

4499 Transportation Reimbursement - Depreciation

4399 Transportation Operations - Other State Agencies

4398 School Food Service - Other State Agencies

4388 Day Care - Other State Agencies

4365 Transitional Bilingual - Other State Agencies

4358 Special and Pilot Programs - Other State Agencies

4356 State Institutions, Centers and Homes, Delinquent -

Other State Agencies

4330 State Funding AssistanceOther

4326 State Institutions - Special Education - Other State

Agencies

4321 Special Education - Other State Agencies

4300 Other State Agencies, Unassigned

4230 State Funding AssistancePaid Direct to Contractor

4199 Transportation - Operations

4198 School Food Service

4188 Day Care

4174 Highly Capable

4166 Student Achievement

4165 Transitional Bilingual

4159 Juveniles in Adult Jails

4158 Special and Pilot Programs

4156 State Institutions, Centers and Homes, Delinquent

4155 Learning Assistance

4130 State Funding AssistancePaid Direct to District

4126 State Institutions, Special Education

4121 Special Education

4100 Special Purpose, Unassigned

STATE, SPECIAL PURPOSE

0.000.000.00241,278,397.83

0.000.000.00

0.000.000.000.00

7,412,362.63

233,866,035.20

3000 Total State, General Purpose

3900 Other State General Purpose, Unassigned

3600 State Forests3300 Local Effort Assistance

3121 Special Education - General Apportionment

3100 Apportionment


22/79


E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:38 AM



General

Fund

DebtService

Fund


Fund

CapitalProjects

Fund

Page 3 of 6

0.00

0.00

0.00

910,698.41

153,097.52

0.00

314,189.12

0.00

149,435.60

3,246,218.58

11,435,149.25

0.00

0.00

376,410.11

11,831,192.53

0.00

497.92

0.00

0.00

0.00

1,603,256.47

-188.87

6,266.29

6176 Targeted Assistance

6168 Indian Education, ED

6167 Indian Education, JOM

6164 Limited English Proficiency

6162 Math and Science - Professional Development

6161 Head Start

6157 Institutions, Neglected and Delinquent

6154 Reading First, Federal

6153 ESEA Migrant, Federal

6152 Other Title, ESEA Fed

6151 ESEA Disadvantaged, Fed

6146 Skills Center

6140 Impact Aid?Construction

6138 Secondary Vocational Education

6124 Special Education, Supplemental

6121 Special Education, Medicaid Reimbursement

6119 Federal Stimulus-Other

6118 Federal Stimulus-Competitive Grants

6114 Federal Stimulus-IDEA

6113 Federal Stimulus-State Fiscal Stabilization Fund

6112 Federal Stimulus-School Improvement

6111 Federal Stimulus-Title I

6100 Special Purpose, OSPI, Unassigned

FEDERAL, SPECIAL PURPOSE

0.000.00426,838.1268,205.90

0.00426,838.120.00

0.000.0028,586.29

0.000.000.00

71.40

0.000.0039,548.21

0.000.000.00

5000 Total Federal, General Purpose

5600 Qualified Bond Interest Credit

5500 Federal Forests

5400 Federal in Lieu of Taxes

5329 Impact Aid, Special Education Funding

5300 Impact Aid, Maintenance and Operation

5200 General Purpose Direct Federal Grants, Unassigned

FEDERAL, GENERAL PURPOSE

0.007,129,307.7869,320,447.994000 Total State, Special Purpose

STATE, SPECIAL PURPOSE


23/79


E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:38 AM



General

Fund

DebtService

Fund


Fund

CapitalProjects

Fund

Page 4 of 6

0.00

0.00

0.00

0.00

0.00

0.00

114,814.31

0.00

0.00

0.00

3,973,491.02

0.00

0.00

0.00

2,900,973.10

2,326,499.83

0.00

0.00

0.00

0.00

0.000.00

0.00

0.00

0.00

0.00

0.00

0.001,214,495.90

0.00

9,626,077.77

0.00

226,129.99

0.00


6298 School Food Services

6289 Other Community Services

6288 Day Care

6278 Youth Training, Direct Grants


6268 Indian Education - ED

6267 Indian Education - JOM



6261 Head Start






6246 Skills Center

6240 Impact Aid


6224 Special Education - Supplemental

6221 Special Education - Medicaid Reimbursement6219 Federal Stimulus-Other






6200 Direct Special Purpose Grants




6188 Day Care

6178 Youth Training Programs



24/79


E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:38 AM



General

Fund

DebtService

Fund


Fund

CapitalProjects

Fund

Page 5 of 6

0.005,303.767100 Program Participation, Unassigned

REVENUES FROM OTHER SCHOOL DISTRICTS

0.0051,998,329.74

304,715.38

0.00

0.00

459,987.72

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

17,415.87

0.00

0.000.00

0.00

0.00

47,741.28

40,418.26

0.00

0.00

0.00

0.00

0.00

0.00

0.00719,346.38

6000 Total Federal, Special Purpose

6998 USDA Commodities




6388 Day Care

6378 Youth Training


6368 Indian Education - ED

6367 Indian Education - JOM



6361 Head Start






6346 Skills Center6340 Impact Aid Construction


6324 Special Education - Supplemental

6321 Special Education - Medicaid Reimbursement

6319 Federal Stimulus-Other






6310 Medicaid Administrative Match

6300 Federal Grants Through Other Agencies, Unassigned



25/79


E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:38 AM



General

Fund

DebtService

Fund


Fund

CapitalProjects

Fund

Page 6 of 6

0.0059,213,338.7583,858,030.89565,215,537.80TOTAL REVENUES AND OTHER FINANCING SOURCES

0.0025,000.002,036,111.888,272,207.43

0.002,036,111.888,233,744.45

0.00

0.000.00

0.000.000.0038,462.98

25,000.000.000.00

0.000.000.00

9000 Total Other Financing Sources

9900 Transfers

9600 Sale of Refunding Bonds

9500 Long-Term Financing

9400 Compensated Loss of Fixed Assets9300 Sale of Equipment

9200 Sale of Real Property

9100 Sale of Bonds

OTHER FINANCING SOURCES

0.0025,551.4410,057,206.84

0.000.00

1,695,696.71

0.00

0.00

0.00

0.00

25,551.448,361,510.13

8000 Total Revenues From Other Entities

8500 Nonfederal, ESD

8200 Private Foundations

8199 Transportation


8189 Community Services

8188 Day Care

8100 Governmental Entities

REVENUES FROM OTHER ENTITITES

0.00255,279.76

0.00

176,053.00

0.00

0.00

0.00

0.00

0.00

73,923.00

7000 Total Revenues From Other School Districts

7301 Nonhigh Participation

7199 Transportation


7197 Support Services


7145 Skills Center

7131 Vocational Education

7121 Special Education

REVENUES FROM OTHER SCHOOL DISTRICTS


26/79


REPORT F196

E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:40 AM



Page 1 of 2

4 Employee Benefits 115,419,668.64

8 Travel 942,000.24

7 Purchased Services 67,630,070.10

5 Supplies / Materials 25,495,332.85

2 Cert. Salaries 260,452,557.69

9 Capital Outlay 444,700.83

3 Class. Salaries 99,436,149.84

1 Credit Transfer -4,040,418.66

0 Debit Transfer 4,040,418.66

TOTAL ALL OBJECTS 569,820,480.19

OBJECT EXPENDITURE SUMMARY

NO. OBJECT TITLE AMOUNT

59 Transfers -1,055,363.50

56 Insurance .00

61 Supv Bldg 1,555,892.09

63 Oper Bldg 19,891,550.14

62 Grnd Mnt 1,659,056.02

44 Operation 8,142,257.74

51 Supervisn 1,383,037.54

53 Maintnce .00

52 Operation 30,101,498.31

73 Printing 16,034.74

65 Utilities 10,764,168.38

64 Maintnce 16,228,617.26

67 Bldg Secu 3,427,587.92

72 Info Sys 9,803,507.12

68 Insurance 10,492.50

15 Pblc Rltn 510,932.03

14 HR 5,321,446.09

21 Supv Inst 10,936,985.36

23 Princ Off 37,554,112.65

22 Lrn Resrc 7,377,173.02

49 Transfers -422,820.31

11 Bd of Dir 3,710,250.33

13 Busns Off 5,402,937.35

12 Supt Off 4,723,298.14

31 InstProDev 6,184,091.71

29 Pmt to SD .00

32 Inst Tech 252,850.28

42 Food 4,689,926.61

41 Supervisn 775,195.07

25 Pupil M/S 2,073,224.75

24 Guid/Coun 14,449,602.94

26 Health 21,564,403.96

28 Extracur 3,466,234.61

27 Teaching 336,990,664.39

ACTIVITY EXPENDITURE SUMMARY

NO. ACTIVITY TITLE AMOUNT

66 Stu Achvmnt, St .00

65 Tran Biling, St 19,846,526.65

64 LEP, Fed 892,841.58

67 Ind Ed, Fd, JOM .00

58 Sp/Plt Pgm, St 4,121,504.81

57 St In, N/D, Fed 302,773.19

62 MS, Pro Dv, Fed 147,535.43

61 Head Start, Fed 3,828,826.56

59 Inst. JAJ .00

55 LAP 5,091,646.19

18 Stim, Compt Grants .00

14 Stim, IDEA .00

13 Federal Stimulus - SFSF

and Education Jobs

.00

24 Sp Ed, Sup, Fed 11,413,730.23

21 Sp Ed, Sup, St 64,477,846.82

19 Stim, Other 38,539.00

01 Basic Education 264,290,305.60

56 St In, Ctr/Hm, D 742,670.62

12 Stim, Schl Imprv 1,543,562.18

11 Stim, Title I .00

02 ALE 5,541,508.97

51 ESEA Disadvantaged, Fed 13,234,956.06

46 Skill Cntr, Fed .00

45 Skil Cnt, Bas, St 385,199.60

54 Read First, Fed .00

53 ESEA Migrant, Federal 138,744.34

52 Other Title, ESEA, Fed 5,879,944.36

31 Voc, Basic, St 7,854,553.75

29 Sp Ed, Oth, Fed .00

26 Sp Ed, Inst, St .00

39 Voc, Other .00

38 Voc, Fed 362,761.33

34 MidSchCar/Tec 397,224.13

PROGRAM EXPENDITURE SUMMARY

NO. PROGRAM TITLE AMOUNT


27/79


REPORT F196

E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:40 AM



Page 2 of 2

75 Mtr Pool .00

85 Debt Expn .00

84 Principal .00

83 Interest .00

91 Publ Actv 313,206.27

74 Warehouse 2,018,428.68

TOTAL ALL ACTIVITIES 569,820,480.19

ACTIVITY EXPENDITURE SUMMARY

NO. ACTIVITY TITLE AMOUNT

79 Inst Pgm, Othr 27,295,350.22

81 Public Radio/TV 645,750.61

76 Target Asst, Fed .00

98 Schl Food Serv 12,092,272.57

89 Othr Comm Srv 1,405,676.48

97 Distwide Suppt 85,194,909.80

86 Comm Schools .00

88 Day Care 258,304.34

68 Ind Ed, Fd, ED 91,104.01

69 Comp, Othr .00

78 Yth Trg Pm, Fed .00

99 Pupil Transp 31,601,768.77

74 Highly Capable 623,592.65

75 Prof Dev, State 78,510.93

71 Traffic Safety 38.41

73 Summer School .00

TOTAL ALL PROGRAMS 569,820,480.19

PROGRAM EXPENDITURE SUMMARY

NO. PROGRAM TITLE AMOUNT


28/79

F-196 Annual Financial Statements

REPORT F196

E.S.D. 121

COUNTY: 17

RUN: 11/8/2013 11:14:41 AM

King Fiscal Year 2012-2013


Preliminary Special Education Maintenance of Effort

Resource to Program Expenditure Report

Preliminary Federal Cross-Cutting Maintenance of Effort

Edit/Error Report

Preliminary Vocational Education Maintenance of Effort

Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation


Program Matrix

Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate

Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures

Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items

SUPPLEMENTAL REPORTS AND SCHEDULES


29/79

Page 1 of 32

31

InstProDev

473,953.76 0.00 343,083.74 2,534.08 100,639.78 2,153.67 25,542.49 0.00 0.00

32 Inst Tech 122,826.56 0.00 72,985.74 30,711.30 13,291.44 0.00 0.00 5,838.08

28 Extracur 2,818,358.49 32,835.05 969,729.50 792,473.30 375,490.27 59,570.66 580,248.09 8,011.62 0.00

23 Princ Off 35,332,311.89 8,632.96 18,237,686.46 8,810,081.86 8,007,971.80 94,114.18 156,581.68 11,420.92 5,822.03

24 Guid/Coun 8,945,298.87 9,101.67 5,704,207.69 1,014,682.23 2,180,381.49 27,175.32 8,756.03 994.44 0.00

21 Supv Inst 4,423,657.75 78,602.31 1,860,579.83 973,475.21 804,681.47 349,980.17 340,060.45 16,278.31 0.00

22 Lrn Resrc 6,374,996.31 0.00 4,551,599.15 149,207.54 1,506,710.08 155,073.00 12,406.54 0.00 0.00

26 Health 6,468,102.76 1,868.86 5,006,886.09 43,845.62 1,363,859.50 19,994.13 30,328.88 1,319.68 0.00

27 Teaching 198,944,716.47 1,194,549.6

5

145,239,743.17 2,337,952.73 42,792,018.57 4,156,065.13 3,008,420.48 117,306.38 98,660.36

25 Pupil M/S 386,082.74 503.83 21,139.30 308,740.46 54,267.66 236.17 323.50 871.82 0.00

01 TOTAL 264,290,305.60 1,326,094.33

181,934,654.93 14,505,978.77 57,216,731.92 4,877,653.87 4,162,668.14 156,203.17 110,320.47

COUNTY: 17 King For the Year Ended August 31, 2013

E.S.D. 121 PROGRAM 01 - Basic Education

REPORT F196 Seattle Public Schools No. 001 RUN: 11/8/2013 11:14:42 AM

Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay

Debit Credit Cert. Class. Employee Supplies / Purchased Capital

(0) (1) (2) (3) (4) (5) (7) (8) (9)


30/79

Page 2 of 32

26 Health 53,893.27 0.00 40,943.88 0.00 12,949.39 0.00 0.00 0.00 0.00

24 Guid/Coun 603,803.66 0.00 74,569.52 355,545.46 173,688.68 0.00 0.00 0.00 0.00

23 Princ Off 995,048.76 0.00 465,926.36 271,101.96 252,873.13 1,499.35 366.05 3,281.91 0.00

32 Inst Tech 76,315.46 0.00 55,788.52 20,526.94 0.00 0.00 0.00 0.00

27 Teaching 3,812,447.82 16,762.24 2,504,679.13 152,979.22 849,558.05 171,816.43 103,644.97 13,007.78 0.00

02 TOTAL 5,541,508.97 16,762.24 3,086,118.89 835,415.16 1,309,596.19 173,315.78 104,011.02 16,289.69 0.00


E.S.D. 121 PROGRAM 02 - Alternative Learning Experience




(0) (1) (2) (3) (4) (5) (7) (8) (9)


31/79

Page 3 of 32

27 Teaching 1,010,559.39 0.00 626,697.18 53,855.21 148,179.19 141,493.72 37,503.13 2,830.96 0.00

31

InstProDev

291,938.14 0.00 210,481.06 0.00 60,404.29 0.00 -675.00 21,727.79 0.00

21 Supv Inst 241,064.65 0.00 0.00 186,266.32 54,754.83 0.00 43.50 0.00 0.00

12 TOTAL 1,543,562.18 0.00 837,178.24 240,121.53 263,338.31 141,493.72 36,871.63 24,558.75 0.00


E.S.D. 121 PROGRAM 12 - Federal Stimulus - School Improvement




(0) (1) (2) (3) (4) (5) (7) (8) (9)


32/79

Page 4 of 32

27 Teaching 38,539.00 5,090.17 0.00 0.00 0.00 23,448.83 10,000.00 0.00 0.00

19 TOTAL 38,539.00 5,090.17 0.00 0.00 0.00 23,448.83 10,000.00 0.00 0.00

E.S.D. 121 PROGRAM 19 - Federal Stimulus - Other




(0) (1) (2) (3) (4) (5) (7) (8) (9)



33/79

Page 5 of 32

26 Health 8,845,090.27 7,761.63 6,176,340.70 210,811.07 2,324,889.63 49,866.77 71,909.05 3,511.42 0.00

27 Teaching 54,688,443.57 18,369.54 21,953,754.45 14,979,959.53 14,820,777.61 468,713.38 2,440,726.21 5,305.30 837.55

21 Supv Inst 944,312.98 14,967.62 519,494.63 143,220.60 203,952.90 15,024.91 41,662.20 5,990.12 0.00

21 TOTAL 64,477,846.82 41,098.79 28,649,589.78 15,333,991.20 17,349,620.14 533,605.06 2,554,297.46 14,806.84 837.55


E.S.D. 121 PROGRAM 21 - Special Education, Supplemental, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)


34/79

Page 6 of 32

27 Teaching 5,652,844.73 2,366.37 1,104,460.72 1,884,086.33 1,150,578.71 69,897.11 1,423,253.91 18,201.58 0.00

21 Supv Inst 654,142.55 497.22 174,296.35 249,490.78 126,331.71 1,543.62 90,093.52 11,889.35 0.0026 Health 5,077,247.09 390.79 3,128,902.60 280,554.49 1,135,223.12 117,363.01 393,331.71 21,481.37 0.00

31

InstProDev

29,495.86 0.00 18,810.31 780.28 3,022.32 2,688.95 4,194.00 0.00 0.00

24 TOTAL 11,413,730.23 3,254.38 4,426,469.98 2,414,911.88 2,415,155.86 191,492.69 1,910,873.14 51,572.30 0.00

E.S.D. 121 PROGRAM 24 - Special Education, Supplemental, Federal


(0) (1) (2) (3) (4) (5) (7) (8) (9)





35/79

Page 7 of 32

21 Supv Inst 934,649.85 3,919.39 495,868.36 176,400.25 207,293.23 22,501.71 16,605.35 12,061.56 0.0027 Teaching 6,919,903.90 3,281.51 4,706,483.55 14,467.29 1,541,433.73 271,388.43 338,632.20 42,397.19 1,820.00

31 TOTAL 7,854,553.75 7,200.90 5,202,351.91 190,867.54 1,748,726.96 293,890.14 355,237.55 54,458.75 1,820.00


E.S.D. 121 PROGRAM 31 - Vocational, Basic, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)


36/79

Page 8 of 32

27 Teaching 397,224.13 0.00 237,403.63 0.00 81,523.70 71,632.19 6,268.75 395.86 0.0034 TOTAL 397,224.13 0.00 237,403.63 0.00 81,523.70 71,632.19 6,268.75 395.86 0.00

E.S.D. 121 PROGRAM 34 - Middle School Career and Technical Education, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)



37/79

Page 9 of 32

21 Supv Inst 2,009.15 0.00 0.00 0.00 0.00 2,009.15 0.00 0.00 0.00

31

InstProDev

23,144.20 0.00 10,448.10 356.40 2,002.56 0.00 6,670.22 3,666.92 0.00

24 Guid/Coun 81,263.07 0.00 59,303.98 0.00 19,398.89 790.20 1,770.00 0.00 0.00

27 Teaching 256,344.91 254.45 54,750.26 89,575.82 58,782.35 38,555.04 13,895.48 531.51 0.00

38 TOTAL 362,761.33 254.45 124,502.34 89,932.22 80,183.80 41,354.39 22,335.70 4,198.43 0.00

E.S.D. 121 PROGRAM 38 - Vocational, Federal


(0) (1) (2) (3) (4) (5) (7) (8) (9)





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23 Princ Off 95,495.22 1,042.91 20,396.52 34,298.00 20,468.98 2,659.48 14,462.05 2,167.28 0.0021 Supv Inst 39,193.57 5.78 30,874.84 0.00 8,309.61 3.34 0.00 0.00 0.00

27 Teaching 250,510.81 766.35 0.00 142,182.57 0.00 45,300.56 31,242.02 27,241.19 3,778.12 0.00

45 TOTAL 385,199.60 1,815.04 0.00 193,453.93 34,298.00 74,079.15 33,904.84 41,703.24 5,945.40 0.00


E.S.D. 121 PROGRAM 45 - Skills Center, Basic, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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24 Guid/Coun 1,103,560.86 0.00 480,226.89 190,896.36 225,805.39 10,902.54 193,712.04 2,017.64 0.00

22 Lrn Resrc 156,474.11 2.40 35,210.20 75,445.63 35,391.22 1,108.74 8,046.15 1,269.77 0.0021 Supv Inst 860,790.54 838.38 215,123.11 316,437.96 161,812.29 22,617.52 139,917.31 3,724.97 319.00

25 Pupil M/S 308,696.13 0.00 112.16 202,690.60 77,444.51 22,956.27 1,729.25 3,763.34 0.00

31

InstProDev

1,234,003.73 626.00 764,550.82 5,317.48 207,296.03 23,857.54 188,213.89 44,141.97 0.00

27 Teaching 9,571,430.69 299,320.03 4,054,956.75 1,581,350.05 1,755,670.23 964,273.37 862,275.76 38,265.44 15,319.06

51 TOTAL 13,234,956.06 300,786.81 5,550,179.93 2,372,138.08 2,463,419.67 1,045,715.98 1,393,894.40 93,183.13 15,638.06


E.S.D. 121 PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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24 Guid/Coun 575,141.33 1,191.77 4,172.99 130,253.06 46,161.67 2,497.54 385,685.56 5,178.74 0.00

22 Lrn Resrc 8,256.95 0.00 6,955.56 0.00 1,301.39 0.00 0.00 0.00 0.0021 Supv Inst 1,421,408.39 15,704.01 411,415.97 360,277.40 209,129.74 119,382.12 292,975.82 12,523.33 0.00

31

InstProDev

3,050,437.14 45,565.00 2,043,675.92 13,988.36 604,432.55 20,865.15 231,589.42 90,320.74 0.00

27 Teaching 824,700.55 4,040.50 500,367.08 0.00 120,147.19 26,030.14 174,115.64 0.00 0.00

52 TOTAL 5,879,944.36 66,501.28 2,966,587.52 504,518.82 981,172.54 168,774.95 1,084,366.44 108,022.81 0.00


E.S.D. 121 PROGRAM 52 - School Improvement, Federal Other Title Grants under ESEA, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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21 Supv Inst 93,636.47 0.00 24,846.49 45,161.64 23,615.57 0.00 0.00 12.77 0.00

31

InstProDev

527,676.68 0.00 391,384.94 0.00 119,914.92 0.00 12,923.14 3,453.68 0.00

27 Teaching 4,470,333.04 12,899.51 2,348,749.11 446,787.13 791,968.87 772,935.48 96,286.83 706.11 0.00

55 TOTAL 5,091,646.19 12,899.51 2,764,980.54 491,948.77 935,499.36 772,935.48 109,209.97 4,172.56 0.00

E.S.D. 121 PROGRAM 55 - Learning Assistance Program (LAP), State


(0) (1) (2) (3) (4) (5) (7) (8) (9)





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23 Princ Off 3,312.00 0.00 0.00 0.00 0.00 0.00 3,312.00 0.00 0.0027 Teaching 739,358.62 0.00 344,268.36 195,582.77 199,507.49 0.00 0.00 0.00 0.00

56 TOTAL 742,670.62 0.00 344,268.36 195,582.77 199,507.49 0.00 3,312.00 0.00 0.00


E.S.D. 121 PROGRAM 56 - State Institutions, Centers and Homes, Delinquent




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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27 Teaching 302,773.19 0.00 45,138.01 123,407.84 62,331.89 12,570.07 53,698.98 5,626.40 0.0057 TOTAL 302,773.19 0.00 45,138.01 123,407.84 62,331.89 12,570.07 53,698.98 5,626.40 0.00

E.S.D. 121 PROGRAM 57 - State Institutions, Neglected and Delinquent, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)



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24 Guid/Coun 285,785.10 3,089.49 122,352.68 72,490.21 66,793.75 3,820.25 13,510.05 3,728.67 0.00

23 Princ Off 87,142.35 0.00 73,100.66 68.62 13,973.07 0.00 0.00 0.00 0.0021 Supv Inst 45,002.71 2,696.85 26,287.14 4,300.61 5,511.64 3,771.47 2,435.00 0.00 0.00

31

InstProDev

21,419.48 0.00 0.00 0.00 0.00 0.00 15,193.74 6,225.74 0.00

27 Teaching 3,682,155.17 1,189.66 2,295,044.28 120,273.03 481,624.09 415,144.75 346,509.96 22,369.40 0.00

58 TOTAL 4,121,504.81 6,976.00 2,516,784.76 197,132.47 567,902.55 422,736.47 377,648.75 32,323.81 0.00


E.S.D. 121 PROGRAM 58 - Special and Pilot Programs, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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26 Health 122,183.34 0.00 33,070.87 54,851.20 30,565.99 30.62 3,664.66 0.00 0.0023 Princ Off 421,774.60 0.00 108,344.88 203,241.92 110,076.55 0.00 111.25 0.00 0.00

27 Teaching 3,250,765.78 122,986.69 23,662.34 1,964,161.95 805,969.76 164,743.51 162,606.35 6,635.18 0.00

31

InstProDev

34,102.84 0.00 0.00 0.00 0.00 2,639.58 31,463.26 0.00 0.00

61 TOTAL 3,828,826.56 122,986.69 165,078.09 2,222,255.07 946,612.30 167,413.71 197,845.52 6,635.18 0.00


E.S.D. 121 PROGRAM 61 - Head Start, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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21 Supv Inst 8,058.36 0.00 6,283.48 0.00 1,774.88 0.00 0.00 0.00 0.0031

InstProDev

139,477.07 0.00 42,325.85 0.00 7,529.52 1,157.59 88,464.11 0.00 0.00

62 TOTAL 147,535.43 0.00 48,609.33 0.00 9,304.40 1,157.59 88,464.11 0.00 0.00

E.S.D. 121 PROGRAM 62 - Math and Science, Professional Development, Federal


(0) (1) (2) (3) (4) (5) (7) (8) (9)





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27 Teaching 582,141.88 17,651.23 333,235.12 53,943.77 105,201.05 28,592.80 24,001.01 19,516.90 0.00

31

InstProDev

200,214.10 0.00 152,952.99 0.00 47,261.11 0.00 0.00 0.00 0.00

24 Guid/Coun 110,485.60 0.00 -289.60 79,892.42 30,732.79 149.99 0.00 0.00 0.00

64 TOTAL 892,841.58 17,651.23 485,898.51 133,836.19 183,194.95 28,742.79 24,001.01 19,516.90 0.00


E.S.D. 121 PROGRAM 64 - Limited English Proficiency, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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24 Guid/Coun 55,771.37 0.00 0.00 38,157.35 17,614.02 0.00 0.00 0.00 0.0021 Supv Inst 223,451.08 0.00 111,832.32 58,197.05 53,306.46 0.00 115.25 0.00 0.00

27 Teaching 19,514,148.55 347.92 9,031,491.23 5,180,948.17 5,253,430.97 45,070.80 2,624.18 235.28 0.00

32 Inst Tech 53,155.65 0.00 36,236.98 16,918.67 0.00 0.00 0.00 0.00

65 TOTAL 19,846,526.65 347.92 9,143,323.55 5,313,539.55 5,341,270.12 45,070.80 2,739.43 235.28 0.00


E.S.D. 121 PROGRAM 65 - Transitional Bilingual, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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27 Teaching 91,104.01 1,161.39 56,659.64 5,174.87 17,782.03 5,049.15 4,613.76 663.17 0.00

68 TOTAL 91,104.01 1,161.39 56,659.64 5,174.87 17,782.03 5,049.15 4,613.76 663.17 0.00


E.S.D. 121 PROGRAM 68 - Indian Education, Federal, ED




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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21 Supv Inst 527.76 0.00 0.00 0.00 527.76 0.00 0.00 0.00 0.00

27 Teaching -489.35 0.00 0.00 0.00 0.00 -489.35 0.00 0.00 0.00

71 TOTAL 38.41 0.00 0.00 0.00 527.76 -489.35 0.00 0.00 0.00


E.S.D. 121 PROGRAM 71 - Traffic Safety




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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21 Supv Inst 176,390.11 0.00 76,491.30 57,023.39 42,702.15 173.27 0.00 0.00 0.00

27 Teaching 447,202.54 16,621.53 48,595.06 66,714.92 21,612.49 113,965.41 179,383.83 309.30 0.00

74 TOTAL 623,592.65 16,621.53 125,086.36 123,738.31 64,314.64 114,138.68 179,383.83 309.30 0.00


E.S.D. 121 PROGRAM 74 - Highly Capable




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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22 Lrn Resrc 78,510.93 0.00 0.00 59,497.23 19,013.70 0.00 0.00 0.00 0.00

75 TOTAL 78,510.93 0.00 0.00 59,497.23 19,013.70 0.00 0.00 0.00 0.00


E.S.D. 121 PROGRAM 75 - Professional Development, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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24 Guid/Coun 2,644,592.13 4,305.83 288,498.21 1,546,840.90 703,962.26 63,059.68 22,728.60 15,196.65 0.00

25 Pupil M/S 54,954.78 0.00 0.00 21,071.68 8,839.65 24,100.22 936.57 6.66 0.00

23 Princ Off 619,027.83 575.06 379,631.76 28,029.92 122,720.53 50,671.50 33,265.65 190.65 3,942.76

21 Supv Inst 806,412.08 0.00 213,309.85 351,400.87 182,261.01 2,997.86 37,553.45 18,889.04 0.00

22 Lrn Resrc 113,184.11 0.00 37,917.42 8,873.43 15,188.02 51,187.24 18.00 0.00 0.00

26 Health 997,887.23 224.00 758,456.19 11,651.91 213,407.37 90.92 14,056.84 0.00 0.00

31

InstProDev

158,228.71 60.00 55,998.84 302.71 7,518.77 946.98 64,359.74 29,041.67 0.00

32 Inst Tech 552.61 0.00 497.40 55.21 0.00 0.00 0.00 0.00

27 Teaching 21,252,634.62 188,746.17 8,438,738.06 2,178,377.57 3,419,545.50 2,803,125.49 3,990,165.76 188,596.29 45,339.78

28 Extracur 647,876.12 287,596.96 147,307.91 107,136.22 41,862.49 6,082.00 52,893.77 4,996.77 0.00

79 TOTAL 27,295,350.22 481,508.02 10,319,858.24 4,254,182.61 4,715,360.81 3,002,261.89 4,215,978.38 256,917.73 49,282.54


E.S.D. 121 PROGRAM 79 - Instructional Programs, Other




(0) (1) (2) (3) (4) (5) (7) (8) (9)


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22 Lrn Resrc 645,750.61 2,490.83 0.00 261,944.87 90,004.00 46,387.42 218,701.97 12,218.66 14,002.86

81 TOTAL 645,750.61 2,490.83 0.00 261,944.87 90,004.00 46,387.42 218,701.97 12,218.66 14,002.86


E.S.D. 121 PROGRAM 81 - Public Radio/Television




(0) (1) (2) (3) (4) (5) (7) (8) (9)

/ /


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27 Teaching 258,304.34 226,143.13 0.00 15,504.42 9,600.56 4,498.32 2,154.00 403.91 0.00

88 TOTAL 258,304.34 226,143.13 0.00 15,504.42 9,600.56 4,498.32 2,154.00 403.91 0.00

E.S.D. 121 PROGRAM 88 - Day Care




(0) (1) (2) (3) (4) (5) (7) (8) (9)


REPORT F196 S ttl P bli S h l N 001 RUN 11/8/2013 11 14 42 AM


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63 Oper Bldg 183.67 0.00 121.12 5.26 57.29 0.00 0.00 0.00

44 Operation 1,092,286.54 0.00 0.00 0.00 0.00 1,092,286.54 0.00 0.00

91 Publ Actv 313,206.27 0.00 0.00 0.00 61,391.49 35,772.31 216,042.47 0.00 0.00 0.00

89 TOTAL 1,405,676.48 0.00 0.00 0.00 61,512.61 35,777.57 216,099.76 1,092,286.54 0.00 0.00


E.S.D. 121 PROGRAM 89 - Other Community Services




(0) (1) (2) (3) (4) (5) (7) (8) (9)

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73 Printing 16,034.74 5,453.19 -1,393,320.33 0.00 74,420.55 23,164.72 55,564.99 1,250,751.62 0.00 0.00

74 Warehouse 2,018,428.68 59,552.64 -10,238.15 2,106.43 1,205,558.26 409,276.76 260,702.33 91,470.41 0.00 0.00

15 Pblc Rltn 510,932.03 1,158.95 0.00 331,040.45 98,267.18 25,354.80 55,110.65 0.00 0.00

25 Pupil M/S 150,894.68 2,006.20 2,060.23 85,194.53 30,305.44 1,241.19 30,087.09 0.00 0.00

61 Supv Bldg 1,555,892.09 91,685.32 1,679.20 680,770.06 217,341.79 542,331.71 19,336.97 30.04 2,717.00

14 HR 5,321,446.09 33,613.55 939,565.30 2,820,501.74 1,187,833.54 48,044.34 280,079.04 11,808.58 0.00

11 Bd of Dir 3,710,250.33 3,683.97 418,197.12 122,343.01 1,299.38 3,152,503.66 12,223.19 0.00

12 Supt Off 4,723,298.14 60,310.13 278,980.76 2,903,172.16 882,714.19 36,040.17 549,745.51 12,335.22 0.00

13 Busns Off 5,402,937.35 28,057.22 410.68 3,658,998.68 1,183,856.42 149,824.42 376,100.20 5,689.73 0.00

62 Grnd Mnt 1,659,056.02 98,704.30 1,012,678.45 406,089.39 86,486.30 54,971.63 125.95 0.00

67 Bldg Secu 3,427,587.92 17,707.60 2,409,913.98 957,768.79 14,274.33 27,923.22 0.00 0.00

68 Insurance 10,492.50 0.00 0.00 10,492.50 0.00

72 Info Sys 9,803,507.12 11,990.44 0.00 1,745.37 4,775,514.15 1,437,298.10 737,680.05 2,748,388.11 18,418.93 72,471.97

64 Maintnce 16,228,617.26 183,481.11 -1,154,233.69 9,259,704.80 3,029,304.53 2,625,722.08 2,116,039.50 1,481.35 167,117.58

63 Oper Bldg 19,891,366.47 48,083.58 13,077,855.60 4,973,808.62 1,215,510.54 571,331.33 4,776.80 0.00

65 Utilities 10,764,168.38 31,303.62 -4,442.68 656,085.63 213,907.00 157,373.69 9,701,751.51 319.83 7,869.78

97 TOTAL 85,194,909.80 676,791.82 -2,562,234.85 1,226,547.97 43,369,606.16 15,173,279.48 5,957,450.32 21,036,082.9

5

67,209.62 250,176.33


E.S.D. 121 PROGRAM 97 - District-wide Support




(0) (1) (2) (3) (4) (5) (7) (8) (9)

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42 Food 4,689,926.61 0.00 4,407,580.93 282,345.68

41 Supervisn 775,195.07 13,831.11 0.00 533,110.09 195,360.89 4,959.50 27,553.64 379.84 0.00

49 Transfers -422,820.31 -422,820.31

44 Operation 7,049,971.20 255,161.99 3,713,200.74 2,276,362.98 767,793.76 34,537.86 290.85 2,623.02

98 TOTAL 12,092,272.57 268,993.10 -422,820.31 0.00 4,246,310.83 2,471,723.87 5,180,334.19 344,437.18 670.69 2,623.02

E.S.D. 121 PROGRAM 98 - School Food Services




(0) (1) (2) (3) (4) (5) (7) (8) (9)


REPORT F196 Seattle Public Schools No 001 RUN: 11/8/2013 11:14:42 AM


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Page 32 of 32

51 Supervisn 1,383,037.54 31,963.45 0.00 858,706.08 303,718.50 115,968.95 72,393.57 286.99 0.00

25 Pupil M/S 1,172,596.42 0.00 1,833.25 898,325.76 260,489.72 11,947.69 0.00 0.00 0.00

52 Operation 30,101,498.31 405,025.65 0.00 0.00 1,779,262.16 27,917,210.5

0

0.00 0.00

59 Transfers -1,055,363.50 -1,055,363.50

99 TOTAL 31,601,768.77 436,989.10 -1,055,363.50 1,833.25 1,757,031.84 564,208.22 1,907,178.80 27,989,604.0

7

286.99 0.00


E.S.D. 121 PROGRAM 99 - Pupil Transportation




(0) (1) (2) (3) (4) (5) (7) (8) (9)


REPORT F196

E.S.D. 121

RUN: 11/8/2013 11:14:43 AMSeattle Public Schools No. 001


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Page 1 of 1

E.

Enter the amount of E-Rate received by the school district either as the total discount or

as a reimbursement amount which was coded in Revenue 2910. This amount may be a

combination of both and should be displayed on the award by utility.

606,764.73

Other Data Requirements and Certifications

Enter the amount of revenue received this year of Growth Management Act impact fees

imposed under the authority of RCW 82.02.050 through 82.02.090

0.00

Enter the amount of revenue received this year of State Environmental Policy Act

mitigation fees imposed under the authority of RCW 43.21C.060.

0.00

Under RCW 28A.400.205 the district must certify "that it has spent the funds provided for

cost-of-living increases on salaries and salary-related benefits."

Yes


A.

B.

C.

D.

Enter the amount of Program 13 expenditures related to the Education Job Funds. 0.00

Data Requirements for End of Year Reporting to

REPORT F196

E.S.D. 121

RUN: 11/8/2013 11:14:44 AMSeattle Public Schools No. 001


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Data Requirements for End of Year Reporting toApportionment and State Recovery Rate

E.S.D. 121


Page 1 of 1

0.00Total expenditures paid to fire protection districts for fire protection services. Eligible

school districts received reimbursement in the July apportionment payment (Revenue Account 3100)

for fire protection services purchased during the calendar year (see Report 1191, line C.7. for

the amount of payment). Fire district reimbursement is provided solely for the purpose of paying

for fire protection services. Therefore, any such reimbursement not used to pay for fire

protection services must be recovered by OSPI. School districts that did not receive payment arenot required to make an entry in this item number.

1. Fire District Payment RCW 52.30.020

484,625,570.39

85,194,909.80

569,820,480.19

0.176

c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED)

b) Total Program 97 Districtwide Support (SYSTEM CALCULATED)

a) Total All Programs (SYSTEM CALCULATED)

2. Indirect Rate for State Revenue Recoveries (b/c) (SYSTEM CALCULATED)

RUN: 11/8/2013 11:14:45 AM

Data Requirements for Calculating Federal Indirect Cost Rate


E.S.D. 121


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DISTORTING ITEMS

Data Requirements for Calculating Federal Indirect Cost RateIncluding Fixed with Carry-Forward


E.S.D. 121

COUNTY: 17 King

Page 1 of 2

12. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in

Program 97, Activity 67, Buildings and Property Security.

0.00


Program 97, Activity 68, Insurance.

0.00


Program 97, Activity 64, Maintenance.

0.00


Program 97, Activity 65, Utilities.

945.80

0.00

0.00


Activity 12, Superintendents Office.

0.00


Activity 13, Business Office.

0.00

1. Flow-through funds for program 01-89, 98, and 99

788,692.36


Activity 11, Board of Directors.


Activity 14, Human Resources.


Program 97, Activity 62, Grounds Maintenance.

0.00


Program 97, Activity 63, Operation of Buildings.

363.89

6. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged inProgram 97, Activity 25, Pupil Management & Safety.

0.00


Program 97, Activity 61, Supervision.

0.00

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E.S.D. 121


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DISTORTING ITEMS

q gIncluding Fixed with Carry-Forward

For the Year Ended August 31, 2013COUNTY: 17 King

Page 2 of 2

100.25


Activity 74, Warehousing.

0.00


Activity 75, Motor Pool.

0.00


Activity 72, Information Systems.

0.00


Activity 73, Printing.

RUN: 11/8/2013 11:14:46 AM


I l di Fi d ith C F d


E.S.D. 121


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INDIRECT EXPENDITURES


Including Fixed with Carry-Forward

COUNTY: 17 King

Page 1 of 2

0.00

25. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 61, Supervision, which is

allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object

9).

0.00

26. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 62, Grounds Maintenance, which

is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY

(Object 9).

20. Costs recorded in Program 97, Activity 12, for the Superintendent, Deputy Superintendent, or Assistant Superintendent, and their

secretary whose responsibilities are allocable to indirect cost Activities 13, 14 and 72 thru 75. These positions are required to maintain

supporting documentation if a portion of their responsibilities are allocable to these indirect cost activities. Include the salary and

benefits, supplies, travel, printing, warehousing, motor pool, and information systems as related to the above mentioned staff if allocable to

Activities 13, 14, and 72 thru 75. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).

0.00

21. The cost of Public Relations activities recorded in Program 97, Activity 15, excluding capital outlay (Object 9), and not directly

charged to another program for the following: Cost for liaison with the news media and government relations officers as a means of informing

the general public on matters of public concern, such as notice of Federal awards, financial matters, etc. DO NOT INCLUDE COSTS DESIGNEDSOLEY TO PROMOTE THE GOVERNMENTAL UNIT. *Expenditures in this Activity will not be included in the indirect pool if this manual input item is

blank.

0.00

18. Audit costs recorded in Program 97, Activity 11, Board of Directors, and not dir

Exhibit G - SPS Finances FY2013_F196

Documents

Transcript of Exhibit G - SPS Finances FY2013_F196