Comprehensive Annual Financial Report 2012 - Kettering City ...

KETTERING CITY SCHOOL DISTRICT
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Governmental Funds
For the Fiscal Year Ended June 30, 2012
Nonmajor
Special
Revenue Funds
Nonmajor
Capital
Projects Funds
Permanent
Fund
Total Nonmajor
Governmental
Funds
Revenues:
Taxes $ 0 $ 590,267 $ 0 $ 590,267
Tuition and Fees 348,338 0 0 348,338
Interest 2,701 164 6 2,871
Sales 1,579,194 0 0 1,579,194
Intergovernmental 7,659,414 74,003 0 7,733,417
Extracurricular Activities 401,092 0 0 401,092
Miscellaneous 90,347 72,403 0 162,750
Total Revenue 10,081,086 736,837 6 10,817,929
Expenditures:
Current:
Regular 408,119 93,653 0 501,772
Special 2,141,620 0 0 2,141,620
Vocational 129,423 3,310 0 132,733
Adult/Continuing 55,383 0 0 55,383
Other Instruction 3,640 0 0 3,640
Supporting Services:
Pupils 666,000 22,945 0 688,945
Instructional Staff 1,040,305 0 585 1,040,890
Administration 361,369 7,712 0 369,081
Fiscal Services 0 7,006 0 7,006
Operation and Maintenance of Plant 76,280 224,431 0 300,711
Pupil Transportation 30,503 243,360 0 273,863
Central 26,841 0 0 26,841
Non-Instructional Services 4,633,406 3,185 0 4,636,591
Extracurricular Activities 414,673 5,000 0 419,673
Facility Acquisition and Construction 4,800 0 0 4,800
Total Expenditures 9,992,362 610,602 585 10,603,549
Excess (Deficiency) of Revenues
Over Expenditures 88,724 126,235 (579) 214,380
Other Financing Sources (Uses):
Transfers In 13,500 0 0 13,500
Total Other Financing Sources (Uses) 13,500 0 0 13,500
Net Change in Fund Balance 102,224 126,235 (579) 227,880
Fund Balances at Beginning of Year 1,011,610 542,863 15,156 1,569,629
Decrease in Inventory Reserve (5,082) 0 0 (5,082)
Fund Balances End of Year $ 1,108,752 $ 669,098 $ 14,577 $ 1,792,427
DRAFT - 65 - 12/18/2012