Comprehensive Annual Financial Report 2012 - Kettering City ...

KETTERING CITY SCHOOL DISTRICT
Statement of Revenues, Expenditures and Changes in
Fund Balance – Budget and Actual (Non-GAAP Budgetary Basis)
General Fund
For the Fiscal Year Ended June 30, 2012
Original Budget Final Budget Actual
Variance with
Final Budget
Positive
(Negative)
Revenues:
Taxes $ 55,564,690 $ 51,817,200 $ 53,884,469 $ 2,067,269
Tuition and Fees 570,782 483,469 655,281 171,812
Transportation 45,908 38,885 38,885 0
Interest 105,619 89,462 92,430 2,968
Payment in Lieu of Taxes 178,270 151,000 151,425 425
Intergovernmental 24,107,073 20,419,392 25,842,381 5,422,989
Extracurricular Activities 63,130 53,473 53,474 1
Classroom Material and Fees 5,093 4,314 4,314 0
Miscellaneous 439,237 372,047 467,930 95,883
Total Revenues 81,079,802 73,429,242 81,190,589 7,761,347
Expenditures:
Current:
Instruction:
Regular 33,406,312 33,602,873 33,450,907 151,966
Special 7,312,588 7,411,422 7,437,195 (25,773)
Vocational 2,530,644 2,539,385 2,547,214 (7,829)
Other Instruction 3,345,107 3,380,173 3,509,740 (129,567)
Support Services:
Pupils 6,938,778 7,013,673 6,828,875 184,798
Instructional Staff 5,125,645 5,178,821 5,116,767 62,054
Board of Education 75,663 76,611 66,889 9,722
Administration 5,267,192 5,314,676 5,326,783 (12,107)
Fiscal Services 1,609,899 1,631,245 1,676,274 (45,029)
Business 542,378 549,539 535,611 13,928
Operation and Maintenance of Plant 8,668,940 8,545,708 8,328,881 216,827
Pupil Transportation 3,885,366 3,870,770 3,679,154 191,616
Central 2,165,405 1,989,560 1,994,070 (4,510)
Non-Instructional Services 81,469 82,585 85,410 (2,825)
Extracurricular Activities 1,018,497 1,032,451 971,190 61,261
Facility Acquisition and Construction 37,627 38,143 36,411 1,732
Debt Service:
Principal Retirement 171,914 171,914 171,914 0
Interest and Fiscal Charges 5,562 5,539 5,539 0
Total Expenditures 82,188,986 82,435,088 81,768,824 666,264
DRAFT - 20 - 12/18/2012