Financial%20Report.pdf

Parent document: Board Meeting-09-23-2024.pdf

Text

caLamaG SCHOOLS

MONTHLY BOARD REPORT
SEPTEMBER 2024



10-YEAR AVERAGE ENROLLMENT BY BUILDING

35

58 Total District

rs a. v4.6 = Enrollment

SY 2024-2025
238.82 258.68 278.51 Headcounts as of

September 6
236.43

244
. iw a Me
| | | | 483.08 561.85 |

17-18 18-19 19-20 20-21 21-22 22-23 23-24

m™ Elementary Middle School High School © Running Start ALE



Current Year FTE vs. Head Counts vs. Budget FTE

*** TOTALS 1, va 00 4002.91 1060.9 -17.99

Each FTE is about $11,000 in funding



CASH FLOW AUGUST 2023

$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000

$500,000

es
$500,000 SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL

— Minimum FB ="2024-25 Proj 9 =——2023-24 9 —=—"2022-23. ==—=2021-22



GENERAL FUND — BUDGET STATUS

10--General Fund-- FUND BALANCE -- AGENCY ACCOUNTS -- Original -- BUDGET-STATUS-REPORT
Fiscal Year 2023 (September 1, 2023 - August 31, 2024)

KALAMA SCHOOL DISTRICT #402 School District for the Month of August, 2024

ANNUAL ACTUAL ACTUAL
A. REVENUES /OTHER FIN. SOURCES BUDGET FOR MONTH FOR YEAR ENCUMBRANCES BALANCE PERCENT
1000 LOCAL TAXES 3,088,192 22,910.18 3,135,134.81 46,942.81- 101.52
2000 LOCAL SUPPORT NONTAX B19, 305 71,607.66 565,639.00 253,666.00 69.04
3000 STATE, GENERAL PURPOSE 10,494,482 1,695,160.83 10, 627,916.93 133,434.93- 101.27
4000 STATE, SPECIAL PURPOSE 3,881,001 931,518.00 3, 412,747.58 466,253.42 87.93
5000 FEDERAL, GENERAL PURPOSE 2,200 -00 3,313.30 1,113.30- 150.60
6000 FEDERAL, SPECIAL PURPOSE 924,904 46,599.21 957,092.00 32,188.00- 103.48
7000 REVENUES FR OTH SCH DIST o 00 00 .O0 0.00
8000 OTHER AGENCIES AND ASSOCIATES 65,000 7,442.50 50,576.73 14,423.27 77.81
3000 OTHER FINANCING SOURCES 7,000 00 00 7,000.00 o.00

Total REVENUES/OTHER FIN. SOURCES 19,282,084 2,775,238.38 18, 752,420.35 529,663. 97.25

B. EXPENDITURES

oo Regular Instruction 9,724,163 769,202.69 10, 940,329.47 1,184,772.52 2,400,938. 124.69

10 Federal Stimulus 644,546 428.02 46,366.30 0.00 798,179. 5.49

20 Special Ed Instruction 2,244,229 549,789.09 2,291,959 .94 0.00 47,730. 102.13

30 Voc. Ed Instruction 675,809 6,216.94 662,640.59 56,880.74 43,912. 106.50

40 Skills Center Instruction o 00 00 0.00 : 0.00
Compensatory Ed Instruct. 552,368 74,734.33 572,372.42 45,656.48 65,660. 111.89
Other Instructional Pgms 30,000 -00 10,617.90 2,919.56 16,462. 45.12
Community Services 79,441 7,937.41 95,892.36 5,387.38 21,838. 127.49
Support Services 5,186,992 572,326.67 4,766,087.57 453,056.48 32,152. 100.62

Total EXPENDITURES 19,337,548 1,.980,,235.35 19,386,466.45 1,748,673.16 1, 797,591..

OTHER FIN. USES TRANS. OUT (GL 536) 00 43,278.00

OTHER FINANCING USES (GL 535. 00

EXCESS OF REVENUES /OTHER FIN.SOURCES
OVER (UNDER) EXP/OTH FIN USES (A-B-C-D) 105, 464— 795,003.23 677,324.10-— 571,860.10-— 542.23

F. TOTAL BEGINNING FUND BALANCE 519,521 1,115,755.91

G. G/L 898 PRIOR YEAR ADJUSTMENTS (+0R— XXXXXXXMX .00

H. TOTAL ENDING FUND BALANCE 414,057 438,431.81
({E+F + OR - G)



CAPITAL PROJECTS FUND — BUDGET STATUS

20--Capital Projects-- FUND BALANCE -- AGENCY ACCOUNTS -- Original -- BUDGET-STATUS-REPORT
Fiscal Year 2023 (September 1, 2023 - August 31, 2024)

For the KALAMA SCHOOL DISTRICT #402 School District for the Month of August, 2024

ACTUAL ACTUAL
A. REVENUES/OTHER FIN. SOURCE FOR MONTH FOR YEAR ENCUMBRANCES BALANCE PERCENT
1000 Local Taxes 00 73,37 73,37- 0.00
2000 Local Support Nontax 396.31 1,352 95 1,797.05 42.95
3000 State, General Purpose 00 .00 00 0.00
4000 State, Special Purpose 12,318.50 67,740.51 67,740.51- 0.00
5000 Federal, General Purpose +00 00 -00 0.00
6000 Federal, Special Purpose +00 00 00 0.00
7000 Revenues Fr Oth Sch Dist +00 00 00 0.00
8000 Other Agencies and Associates +00 00 -00 0.00
$000 Other Financing Sources +00 00 -o0 0.00

Total REVENUES/OTHER FIN. SOURCES 12,714.81 69,166.83

EXPENDITURES.

Sites +00 .00
Buildings 15,628.58 15,628.58
Equipment 8,101.08 67,908.80
Energy -00 00
Sales & Lease Expenditure +00 .00
Bond Issuance Expenditure .00 00
Debt 00 .00

Total EXPENDITURE. 23,729.66 83,537.38 65,146.58- 425.73

OTHER FIN. USES TRANS. OUT (GL 536) 00 .00

OTHER FINANCING USES (GL 535)

EXCESS OF REVENUES/OTHER FIN. SOURCES
OVER (UNDER) EXP/OTH FIN USES (A-B-C-D) 11,014.85- 14,370.55- 2,479.45 14.71-

F. TOTAL BEGINNING FUND BALANCE 24,309.47

G. G/L 898 PRIOR YEAR ADJUSTMENTS (+OR—)

H. TOTAL ENDING FUND BALANCE
{E+F + OR - G)



DEBT SERVICE FUND — BUDGET STATUS

30--Debt Service Fund-- FUND BALANCE -- AGENCY ACCOUNTS -- Original -- BUDGET-STATUS-REPORT
Fiscal Year 2023 (September 1, 2023 - August 31, 2024)

KALAMA SCHOOL DISTRICT #402 School District for the Month of August, 2024

ANNUAL ACTUAL ACTUAL
A. REVENUES /OTHER FIN. SOURCES BUDGET FOR MONTH FOR YEAR ENCUMBRANCES BALANCE PERCENT
1000 Local Taxes 3,455,471 287,200.60 3,521, 348.92 65,877.92- 101.91
2000 Local Support Nontax 12,507 15,414.32 50,923.11 38,416.11- 407.16
3000 State, General Purpose a -00 00 00 0.00
5000 Federal, General Purpose 0 00 00 -00 0.00
9000 Other Financing Sources a oo 00 -00 0.00

Total REVENUES/OTHER FIN. SOURCES 3,467,978 302,614.92 3,572, 272.03 104, 294.03- -01

B. EXPENDITURES
Matured Bond Expenditures 760,000 . 760,000.00 “i -00
Interest On Bonds 2,716,800 1,348,300. 2,711, 800.00 . 5,000.00 99.
Interfund Loan Interest a a 00 5 .00 Oo.
Bond Transfer Fees z 00 : -00 0
Arbitrage Rebate . .O00 . .oo0 Oo.
Lt}

Underwriter's Fees * 00 * .00

Total EXPENDITURES 4,476,800 1,348, 300. 3,471, 800.00 : 5,000.00 99.

C. OTHER FIN. USES TRANS. OUT (GL 536) = 00

D. OTHER FINANCING USES (GL 535) = 00

E. EXCESS OF REVENUES /OTHER FIN .SOURCES
OVER (UNDER) EXPENDITURES (A-B-C—-D) 8,822- 1,045, 685.08- 100,472.03 109,294.03 < 1000-

F. TOTAL BEGINNING FUND BALANCE 1,914,019 1,113,619, 77

G. G/L 898 PRIOR YEAR ADJUSTMENTS (+OR-) XXXEAEXKEX 00

H. TOTAL ENDING FUND BALANCE 1,905,197 1,214,091.80
(E+F + OR - Gh



ASB FUND — BUDGET STATUS

40--Associated Student Body Fund-- FUND BALANCE -- AGENCY ACCOUNTS -- Original -- BUDGET-STATUS-REPORT
Fiscal Year 2023 (September 1, 2023 - August 31, 2024)

KALAMA SCHOOL DISTRICT #402 School District for the Month of August, 2024

ANNUAL ACTUAL
A. REVENUES BUDGET FOR YEAR ENCUMBRANCES BALANCE
1000 GENERAL STUDENT BODY 117, 690 96,061.61 21,628.39
2000 ATHLETICS 38,900 71,992.22 33,092.22-
3000 CLASSES o . 00 00
4000 CLUBS 66,862 ; 83,621.80 16,759. 80-
6000 DONATIONS/PRIVATE MONEY a 01 2,109.99 2,109.99-

Total REVENUES 223,452 . 253,785.62 30, 333.62-
B. EXPENDITURES
1000 General Student Body 97,885 7] 72,930.91 17,556.16
2000 Athletics 54,479 . 77,873.83 28,025.97-
3000 Classes Q i 00 r .00
4000 Clubs 51,323 F 65,959.52 : 15,542. 76-
6000 Private Moneys 505 “ 00 < 505.00

Total EXPENDITURES 204,192 =» & 216,764.26 25,507 S7-

C. EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES A-B) 19,260 : 37,021.36 17,761.36 92.

BD. TOTAL BEGINNING FUND BALANCE 178,844 174,981.12

E. G/L 898 PRIOR YEAR ADJUSTMENTS (+OR-) RXXEXXERE 00

F. TOTAL ENDING FUND BALANCE 198,104 212,002.48
C+D + OR — EF)



TRANSPORTATION VEHICLE FUND (TVF) — BUDGET STATUS

90--Transportation Vehicle Fund-- FUND BALANCE -- AGENCY ACCOUNTS -- Original -- BUDGET-STATUS-REPORT
Fiscal Year 2023 (September 1, 2023 - August 31, 2024)

KALAMA SCHOOL DISTRICT #402 School District for the Month of

ANNUAL
A. REVENUES/OTHER FIN. SOURCES BUDGET ENCUMBRANCES

.00 .00
86.21 86.21-
.o0 00
.00 00
-00 -00
-00 00
.00 -00
.00 00
86.21 86.21-

1000 Local Taxes

2000 Local Nontax

3000 State, General Purpose

4000 State, Special Purpose

5000 Federal, General Purpose

6000 Federal, Special Purpose

#000 Other Agencies and Associates

9000 Other Financing Sources

A. TOTAL REV/OTHER FIN.SRCS(LESS TRANS)

oe ocodcvc e8e 666 6

B. 9900 TRANSFERS IN FROM GF * 43,278.00 6,722.00

c. Total REV./OTHER FIN. SOURCES . 43,364.21 6,635.79

Type 30 Equipment 7 43,278.00 i 6,722.00
Type 40 Energy 7 00 - .o00
Type 60 Bond Levy Issuance : .00 i 00
Type 90 Debt x 00 5 00

Total EXPENDITURES * 43,278.00 z 6,722.00

E. OTHER FIN. USES TRANS. OUT (CL 536) . 00

F. OTHER FINANCING USES (GL 535) * 00

G. EXCESS OF REVENUES/OTHER FIN SOURCES
OVER (UNDER) EXP/OTH FIN USES (C-D-E-F)

H. TOTAL BEGINNING FUND BALANCE

I. G/L 898 PRIOR YEAR ADJUSTMENTS (+OR-) XXXRXEXEX

J. TOTAL ENDING FUND BALANCE
(G+H + OR - I}