REGIONAL OFFICE OF EDUCATION #1 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)_part3 pdf

REGIONAL
OFFICE
OF
EDUCATION
#1
BUDGETARY
COMPARISON
SCHEDULE
EDUCA
TION
FUND
ACCOUNTS
FOR
THE
YEAR
ENDED
JUNE
30, 2009
Truants Alternative
and
Optional
Education
Revenues:
Local
sources
State sources
Federal sources
Interest income
Total revenues
Expenditures:
Salaries

and
benetits
Purchased
services
Travel
and
entertainment
Supplies
and
materials
Institute expenses
and
workshops
Capital
outlay
Communication
Postage
and
copies
Payment
to
other
governmental units
Other
Total expenditures
Net
change in fund
balances
Fund
balance,

July
1,2008
Fund
balance,
June 30, 2009
$
$
Budget
80,118
80,118
68,334
9,284
2,500
80,118
Actual
$
$
80,118
80,118
71,580
2,577
4,277
402
767
581
80,184
(66)
$
202
$ 136

Student
Assistance
Pro!;,;ram
Bud!;,;et
Actual
Revenues:
Local sources
State sources
Federal sources
Interest
income
Total revenues
Expenditures:
Salaries
and
benetits
Purchased
services
Travel
and
entertainment
Supplies
and
materials
Institute
expenses
and
workshops
Capital
outlay

Communication
Postage
and
copies
Payment
to
other
governmental units
Other
Total expenditures
Net
change in fund
balances
Fund
balance,
July
1,
2008
Fund
balance,
June 30,
2009
$ $
70,700
70,700
54,047
7,728
7,525
1,400
70,700

$
$
See
accompanying
Independent
Auditor's
Report
46
70,700
2
70,702
50,353
7,027
11,293
2,028
70,701
1,303
1,304
$
$
Variance
Positive
(Negative)
(3,246)
6,707
(4,277)
2,098
(767)
(581)
(66)

(66)
Variance
Positive
(Ne!;';ative}
2
2
3,694
701
(3,768)
(628)
(lL
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REGIONAL
OFFICE
OF
EDUCATION
#1
BUDGETARY
COMPARISON
SCHEDULE
EDUCA
nON
FUND
ACCOUNTS
FOR
THE
YEAR
ENDED
JUNE

30, 2009
McKinney
Education
for Homeless
Revenues:
Local sources
State sources
Federal sources
Interest income
Total revenues
Expenditures:
Salaries
and
benefits
Purchased
services
Travel
and
entertainment
Supplies
and
materials
Institute expenses
and
workshops
Capital
outlay
Communication
Postage
and

copies
Payment
to
other
governmental units
Other
Total expenditures
Net
change in fund
balances
Fund
balance,
July
1, 200R
Fund
balance, June
30,
2009
Revenues:
Local
sources
State sources
Federal sources
Interest income
Total revenues
Expenditures:
Salaries
and
benetits
Purchased

services
Travel
and
entertainment
Supplies
and
materials
Institute expenses
and
workshops
Capital
outlay
Communication
Postage
and
copies
Payment
to
other
governmental units
Other
Total expenditures
Net
change in fund
balances
Fund
balance,
July
1,
2008

Fund
balance, June 30,
2009
Budget
Actual
Variance
Positive
(Negative)
$ $ $
$
$
$
12,490 12,482 (8)
12,490
10,536
1,554
400
12,490
Budget
130,101
130,101
130,101
130,101
$
12,482
10,250
520
820
900
12,490

(8)
286
1,554
(520)
(420)
(900)
(8)
.,;$:: ====oO:(8~)
(8)
Regional Safe Schools
$
$
Actual
130,101
130,102
15
130,104
130,119
$
Variance
Positive
(Negative)
(15)
(3)
(18)
(17)
.,;$:: ==, :(~17: )
2,269
2,252
See

accompanying
Independent
Auditor's
Report
47
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REGIONAL
OFFICE
OF
EDUCATION
#1
BUDGETARY
COMPARlSON
SCHEDULE
EDUCATION
FUND
ACCOUNTS
FOR
THE
YEAR
ENDED
JUNE
30,
2009
SEecial
Education
Grants
Infant/Toddler
Bud!;;et

Actual
Revenues:
Local sources
$
$
2,069
$
State sources
378,414
310,018
Federal sources 53,586
148,667
Interest income
1
Total revenues
432,000
460,755
Expenditures:
Salaries
and
benetits
297,027 288,591
Purchased services 102,817
99,897
Travel
and
entertainment
24,871
24,164
Supplies

and
materials 7,285
7,078
Institute expenses
and
workshops
Capital
outlay
Communication
Postage
and
copies
Payment
to
other
governmental units
35,454
Other
Total expenditures 432,000
455,184
Net
change in fund
balances
$ 5,571 $
Fund
balance, July 1, 2008
(15,557)
Fund
balance, June
30,

2009
$ (9,986)
En!;;lish Lan!;;ua!;;e
Learners
Bud!;;et
Actual
Revenues:
Local sources $ $
State sources
Federal sources
66,000
Interest income
Total revenues
66,000
Expenditures:
Salaries
and
benetits
44,831
Purchased
services
19,169
Travel
and
entertainment
Supplies
and
materials 2,000
Institute expenses
and

workshops
Capital
outlay
Communication
Postage
and
copies
Payment
to
other
governmental units
Other
Total expenditures
Net
change in fund
balances
Fund
balance,
July
1,
2008
Fund
balance,
June
30,
2009
66,000
$
$
See

accompanying
Independent
Auditor's
Report
48
66,000
2
66,002
44,380
19,657
2,612
1,642
68,291
(2,289)
1,702
(587L
$
$
Variance
Positive
(Ne!;;ativeL
2,069
(68,396)
95,081
1
28,755
8,436
2,920
707
207

(35,454)
(23,184L
5,571
Variance
Positive
(Ne!;;ativeL
2
2
451
(488)
(612)
(1,642)
{2,291L
(2,289)
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REGIONAL
OFFICE
OF
EDUCATION
#1
BUDGETARY
COMPARISON
SCHEDULE
EDUCATION
FUND
ACCOUNTS
FOR
THE
YEAR

ENDED
JUNE
30,
2009
LIPLEPS
Revenues:
Local
sources
State sources
Federal sources
Interest income
Total revenues
Expenditures:
Salaries
and
benefits
Purchased services
Travel
and
entertainment
Supplies
and
materials
Institute
expenses
and
workshops
Capital
outlay
Communication

Postage
and
copies
Payment
to
other
governmental units
Other
Total expenditures
Net
change in fund
balances
Fund
balance,
July
1,2008
Fund
balance, June
30,
2009
Bud!;,;et
Actual
$ $
48,546
48,546
1
48,546
48,547
48,546
48,546

48,546
48,546
$
$
Variance
Positive
(Ne!;';ative)
$
$
Teachers
and
Administrators
Mentoring
Pro!;,;ram
Bud!;,;et
Actual
Revenues:
$ $ $
Variance
Positive
(Negative)
Lo cal so urce s
State sources
Federal sources
Interest income
30,486 1,527 (28,959)
Total revenues
Expenditures:
Salaries
and

benefits
Purchased services
Travel
and
entertainment
Supplies
and
materials
Institute expenses
and
workshops
Capital
outlay
Communication
Postage
and
copies
Payment
to
other
governmental units
Other
Total expenditures
Net
change in fund
balances
Fund
balance,
July
1,2008

Fund
balance,
June 30, 2009
$
30,486
3,198
24,508
2,780
30,486
$
See
accompanying
Independent
Auditor's
Report
49
1,527
1,527
1,527
$
(28,959)
1,671
24,508
2,780
28,959
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Institute
Funds
Adams

County
ASSETS
Cash and cash equivalents
$ 10,574
$
Grants receivable
Prepaid items
Total assets
$
10,574 $
LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable
$
$
Total liabilities
Fund balance (deficit)
Reserved for grant programs
Unreserved - undesignated (deficit) 10,574
Total fund balance (deficit) 10,574
Total liabilities and fund balance
$ 10,574 $
Institute
Funds
Pike
County
11,898
11,898
11,898
11,898

11,898
REGIONAL OFFICE OF EDUCA TION
#1
COMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2009
General
Education Bus
Development Supervisory Driver
Fund
Fund Fees
$ 7,519 $
$
14,609
$ 7,519 $
$
14,609
$ $
$
7,519
14,609
7,519 14,609
$
7,519 $
$
14,609
See accompanying Independent Auditor's Report
50
Pike County
Film

Miscellaneous Cooperative
Fund
Fund
Finge!J2rinting
TOTAL
$ 32,489 $ 5,960 $ 6,854 $ 89,904
31,164 31,164
204 204
$ 63,857 $ 5,960 $ 6,854 $
121,272
$ 2,586
$
$
1,092
$
3,678
2,586 1,092 3,678
61,271 5,960 5,762 117,594
61,271
5,960
5,762 117,594
$
63,857 $ 5,960 $ 6,854 $ 121,272
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Institute
Funds
Adams
County
Revenues:

Registration, certification and permit fees
$ 3,872
Local sources
State sources
Interest income
11
Total revenues
3,883
Expenditures:
Salaries and benefits
Purchased services
Travel and entertainment
1,290
Supplies and materials
Institute expenses and workshops
13,437
Capital outlay
Communication
Postage and copies
Payment
to
other government units
Other
Total expenditures
14,727
Net changes
in
fund balances
(10,844)
Fund balance - July

1,
2008
21,418
Fund balance - June 30, 2009
$
10,574
REGIONAL OFFICE OF EDUCATION
#1
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN
FUND BALANCES
$
$
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE YEAR ENDED JUNE 30, 2009
Institute General
Funds Education Bus
Pike Development Supervisory Driver
County
Fund Fund Fees
4,214
$
17,040
$ $ 1,156
2,000 852
II
6 I
13
4,225

17,046 2,001 2,021
9,232
1,061
2,530 2,000 619
378
3,344
724
3,184
3,344
16,048 2,000 1,680
881
998
341
11,017 6,521
14,268
11,898
$ 7,519 $ $ 14,609
See accompanying Independent Auditor's Report
51
Pike County
Film
Miscellaneous Cooperative
Fund Fund
Finge!:,Erinting
TOTAL
$
$
$ 22,605 $ 48,887
87,770
2,013 89,783

2,852
152
9 2 205
87,922 2,022 22,607
141,727
30,149
30,149
39,687 16,845
66,825
2,770 9,209
2,726
2,447
5,551
16,781
7,088
7,088
244
968
27,925
31,109
110,345
2,691 16,845 167,680
(22,423)
(669)
5,762 (25,953)
83,694 6,629 143,547
$ 61,271 $ 5,960 $ 5,762
$
117,594
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REGIONAL OFFICE OF EDUCATION
#1
STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
AGENCY FUND
FOR THE YEAR ENDED JUNE 30, 2009
DISTRIBUTIVE FUND
Balance
Balance
July
1,2008
Additions Reductions June 30, 2009
ASSETS
Cash
$
1,274
$ 1,219,516 $
Total assets
1,274 1,219,516
LIABILITIES
Accwnulated interest payable
$
1,274 $
$
Total liabilities $
1,274 $
$
See accompanying Independent Auditor's Report
52
1,220,646

$
144
1,220,646
144
1,130 $
144
1,130 $
144
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REGIONAL OFFICE OF EDUCATION
#1
SCHEDULE OF DISBURSEMENTS TO SCHOOL DISTRICT TREASURERS AND OTHER ENTITIES
DISTRIBUTIVE FUND
FOR THE YEAR ENDED JUNE 30, 2009
West Central
Region #240
Alternative Education $ $
General State Aid
ARRA - General State Aid
School Breakfast Program
National School Lunch Program
State Free Lunch and Breakfast
ROE/ISC Operations
ROE/ISC School Bus Driver Training
Supervisory Expense
English Language Learners
Language Instruction Program for Limited
English Proficient Students
Truants Alternative and Optional Education

Vocational Education
623,538
$
623,538
$
See accompanying Independent Auditor's Report
53
ROE
#1
Totals
90,000
$
90,000
173,164
173,164
51,192 51,192
3,834 3,834
10,833 10,833
624
624
95,000 95,000
852
852
2,000 2,000
65,351 65,351
48,546 48,546
55,712 55,712
623,538
597,108
$

1,220,646
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