REPORT F196

E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

F-196 Annual Financial Statements
King

Fiscal Year 2012-2013

ANNUAL FINANCIAL STATEMENTS
Certification Page
Balance Sheet as of August 31, 2013-All Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Year Ended August 31, 2013-All Funds
Budgetary Comparison Schedules-All Funds
Statement of Fiduciary Net Assets
Statement of Changes in Fiduciary Net Assets
Schedule of Long-Term Liabilities
Report of Revenues and Other Financing Sources-All Funds
Program/Activity/Object Report

SUPPLEMENTAL REPORTS AND SCHEDULES
Program Matrix
Data Requirements for Supplemental Reports
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 Distorting Items
Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures
Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation
Resource to Program Expenditure Report
Preliminary Special Education Maintenance of Effort
Preliminary Federal Cross-Cutting Maintenance of Effort
Preliminary Vocational Education Maintenance of Effort
Edit/Error Report

REPORT F196

SEATTLE PUBLIC SCHOOLS NO. 001

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

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

CERTIFICATION
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.

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:
School District Superintendent or Authorized Official

Date

ESD Superintendent or Authorized Official

Date

Reviewed:

Debt Service
Fund

Capital
Projects Fund

Transportation
Vehicle
Fund
Permanent Fund

REPORT F-196 SUMMARY

General Fund

ASB Fund

Total Revenues and Other Financing
Sources

565,215,537.80

5,119,648.44

83,858,030.89

59,213,338.75

0.00

713,406,555.88

Total Expenditures

569,820,480.19

5,057,732.00

84,183,325.00

48,694,535.15

0.00

707,756,072.34

0.00

10,269,856.33

0.00

10,269,856.33

0.00

-4,619,372.79

Other Financing Uses

0.00

Total

Excess of Revenues/Other Financing
Sources Over/(Under) Expenditures
and Other Financing Uses

-4,604,942.39

61,916.44

-325,294.11

248,947.27

Beginning Total Fund Balance

53,594,731.67

2,764,466.38

5,590,668.13

83,601,326.38

145,551,192.56

Prior Year(s) Corrections or
Restatements

0.00

0.00

0.00

0.00

0.00

48,989,789.28

2,826,382.82

5,265,374.02

83,850,273.65

Ending Total Fund Balance

Locked Date: Oct 29, 2013

0.00

140,931,819.77

Certification Page

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Balance Sheet
King

Governmental Funds
August 31, 2013

General
Fund

ASB
Fund

Debt
Service
Fund

Capital
Projects
Fund

Transportation
Vehicle
Fund

5,243,679.14

102,274,349.94

0.00

0.00

195,917,458.91

0.00

-2,995,531.49

0.00

0.00

-11,426,122.98

39,768,423.82

21,906,631.98

0.00

Permanent
Fund

Total

ASSETS:
Cash and Cash Equivalents

85,414,486.29

2,984,943.54

Minus Warrants Outstanding

-8,408,729.79

-21,861.70

Taxes Receivable

77,581,072.29

139,256,128.09

Due From Other Funds

6,549,416.79

0.00

0.00

0.00

0.00

0.00

6,549,416.79

Due From Other Governmental
Units

8,079,875.56

0.00

0.00

3,486,860.65

0.00

0.00

11,566,736.21

Accounts Receivable

1,646,070.74

3,469.47

0.00

-74,111.03

0.00

0.00

1,575,429.18

Interfund Loans Receivable
Accrued Interest Receivable

0.00

0.00

21,388.15

1,031.26

1,378,160.10

0.00

Prepaid Items

0.00

0.00

Investments

0.00

0.00

Investments/Cash With Trustee

0.00

Investments-Deferred
Compensation

0.00

Self-Insurance Security
Deposit

0.00

Inventory

TOTAL ASSETS

1,895.79

38,351.88

0.00
0.00

0.00

62,667.08
1,378,160.10

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00

172,261,740.13

2,967,582.57

45,013,998.75

124,636,551.93

0.00

0.00

344,879,873.38

12,084,960.83

135,158.39

0.00

11,331,034.69

0.00

0.00

23,551,153.91

0.00

0.00

0.00

0.00

0.00

0.00

LIABILITIES:
Accounts Payable
Contracts Payable Current
Accrued Interest Payable
Accrued Salaries
Revenue Anticipation Notes
Payable
Payroll Deductions and Taxes
Payable
Due To Other Governmental
Units
Deferred Compensation Payable
Estimated Employee Benefits
Payable
Due To Other Funds

0.00
21,601,309.71

0.00

0.00

0.00
0.00

0.00

0.00

8,472,783.33

0.00

0.00

0.00

0.00

0.00

6,537.22

21,601,309.71
0.00

0.00
8,472,783.33

0.00

0.00

0.00

6,537.22

2,700,000.00
0.00

0.00

2,700,000.00
16,794.22

0.00
Page 1 of 2

6,532,397.57

0.00

0.00

6,549,191.79

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Balance Sheet
King

Governmental Funds
August 31, 2013

General
Fund

ASB
Fund

Debt
Service
Fund

Capital
Projects
Fund

Transportation
Vehicle
Fund

Permanent
Fund

Total

LIABILITIES:
Interfund Loans Payable
Deposits

0.00
65,606.34

0.00
0.00

Matured Bonds Payable

Deferred Revenue
TOTAL LIABILITIES

0.00

0.00

1,401,841.57

1,467,447.91

0.00

Matured Bond Interest Payable
Arbitrage Rebate Payable

0.00

0.00

0.00
0.00

0.00

0.00

0.00

0.00

0.00

78,340,753.42

-10,752.86

39,748,624.73

21,521,004.45

0.00

0.00

139,599,629.74

123,271,950.85

141,199.75

39,748,624.73

40,786,278.28

0.00

0.00

203,948,053.61

1,378,160.10

0.00

0.00

0.00

0.00

0.00

1,378,160.10

FUND BALANCE:
Nonspendable Fund Balance
Restricted Fund Balance

2,659,031.56

2,235,242.83

4,743,835.22

72,759,288.52

0.00

0.00

82,397,398.13

Committed Fund Balance

18,100,000.00

0.00

0.00

0.00

0.00

0.00

18,100,000.00

Assigned Fund Balance

25,094,274.87

591,139.99

521,538.80

11,090,985.13

0.00

0.00

37,297,938.79

1,758,322.75

0.00

0.00

0.00

0.00

0.00

1,758,322.75

48,989,789.28

2,826,382.82

5,265,374.02

83,850,273.65

0.00

0.00

140,931,819.77

172,261,740.13

2,967,582.57

45,013,998.75

124,636,551.93

0.00

0.00

344,879,873.38

Unassigned Fund Balance
TOTAL FUND BALANCE
TOTAL LIABILITIES AND FUND
BALANCE

Page 2 of 2

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Statement of Revenues, Expenditures, and Changes in Fund Balance
King

Governmental Funds
For the Year Ended August 31, 2013
General
Fund

ASB
Fund

Debt
Service
Fund

Capital
Projects
Fund

Transportation
Vehicle
Fund

Permanent
Fund

Total

REVENUES:
Local

183,965,462.31

81,395,080.89

52,033,479.53

0.00

322,513,671.17

State

310,598,845.82

0.00

7,129,307.78

0.00

317,728,153.60

50,422,551.86

426,838.12

0.00

0.00

50,849,389.98

25,551.44

0.00

0.00

59,188,338.75

0.00

0.00 703,073,236.57

Federal
Federal Stimulus
Other
TOTAL REVENUES

5,119,648.44

1,643,983.78

1,643,983.78

10,312,486.60
556,943,330.37

5,119,648.44

81,821,919.01

10,338,038.04

EXPENDITURES:
CURRENT:
Regular Instruction

269,721,494.10

269,721,494.10

Federal Stimulus

1,582,101.18

1,582,101.18

Special Education

75,890,739.50

75,890,739.50

8,612,719.21

8,612,719.21

385,199.60

385,199.60

Compensatory Programs

54,303,435.74

54,303,435.74

Other Instructional Programs

27,948,209.67

27,948,209.67

Vocational Education
Skills Center

Community Services
Support Services

2,295,728.57

2,295,728.57

128,636,151.79

128,636,151.79

Student Activities/Other

5,057,732.00

0.00

5,057,732.00

CAPITAL OUTLAY:
Sites

0.00

0.00

Building

29,963,128.49

29,963,128.49

Equipment

11,656,053.28

11,656,053.28

Instructional Technology
Energy

0.00

0.00

7,075,353.38

7,075,353.38

Transportation Equipment

0.00

Sales and Lease
Other

0.00

0.00
0.00

444,700.83

444,700.83

DEBT SERVICE:
Principal

0.00

77,830,000.00

0.00

0.00

77,830,000.00

Interest and Other Charges

0.00

6,353,325.00

0.00

0.00

6,353,325.00

0.00

0.00

0.00

84,183,325.00

48,694,535.15

0.00

0.00 707,756,072.34

Bond/Levy Issuance
TOTAL EXPENDITURES

569,820,480.19

5,057,732.00

Page 1 of 2

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Statement of Revenues, Expenditures, and Changes in Fund Balance
King

Governmental Funds
For the Year Ended August 31, 2013
General
Fund

ASB
Fund

Debt
Service
Fund

Capital
Projects
Fund

Transportation
Vehicle
Fund

Permanent
Fund

Total

DEBT SERVICE:
REVENUES OVER (UNDER) EXPENDITURES

-12,877,149.82

61,916.44

-2,361,405.99

10,493,803.60

0.00

0.00

-4,682,835.77

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

10,269,856.33
0.00 -10,269,856.33

OTHER FINANCING SOURCES (USES):
Bond Sales & Refunding Bond Sales

0.00

Long-Term Financing

0.00

Transfers In

8,233,744.45

2,036,111.88

0.00

Transfers Out (GL 536)

0.00

0.00 -10,269,856.33

0.00

Other Financing Uses (GL 535)

0.00

0.00

0.00

0.00

0.00

38,462.98

0.00

25,000.00

0.00

63,462.98

2,036,111.88 -10,244,856.33

0.00

0.00

63,462.98

-4,619,372.79

Other
TOTAL OTHER FINANCING SOURCES (USES)

8,272,207.43

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

-4,604,942.39

61,916.44

-325,294.11

248,947.27

0.00

0.00

BEGINNING TOTAL FUND BALANCE

53,594,731.67

2,764,466.38

5,590,668.13

83,601,326.38

0.00

0.00 145,551,192.56

0.00

0.00

0.00

0.00

0.00

0.00

48,989,789.28

2,826,382.82

5,265,374.02

83,850,273.65

0.00

0.00 140,931,819.77

Prior Year(s) Corrections or
Restatements
ENDING TOTAL FUND BALANCE

Page 2 of 2

0.00

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Budgetary Comparison Schedule

121

COUNTY: 17

King

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

General Fund
For The Year Ended August 31, 2013

REVENUES:

FINAL BUDGET

Variance with
Final Budget
POSITIVE
(NEGATIVE)

ACTUAL

Local

181,869,388.00

183,965,462.31

2,096,074.31

State

305,653,484.00

310,598,845.82

4,945,361.82

71,729,933.00

50,422,551.86

-21,307,381.14

1,752,723.00

1,643,983.78

-108,739.22

Federal
Federal Stimulus
Other
TOTAL REVENUES

3,236,030.00

10,312,486.60

7,076,456.60

564,241,558.00

556,943,330.37

-7,298,227.63

273,598,544.00

269,721,494.10

3,877,049.90

EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Vocational Education
Skills Center

1,752,718.00

1,582,101.18

170,616.82

82,404,041.00

75,890,739.50

6,513,301.50

8,603,427.00

8,612,719.21

-9,292.21

370,082.00

385,199.60

-15,117.60

Compensatory Programs

56,902,228.00

54,303,435.74

2,598,792.26

Other Instructional Programs

50,213,391.00

27,948,209.67

22,265,181.33

577,783.00

2,295,728.57

-1,717,945.57

116,716,426.00

128,636,151.79

-11,919,725.79

287,614.00

444,700.83

-157,086.83

Community Services
Support Services
Student Activities/Other
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other
DEBT SERVICE:
Principal

0.00

0.00

0.00

4,793.00

0.00

4,793.00

TOTAL EXPENDITURES

591,431,047.00

569,820,480.19

21,610,566.81

REVENUES OVER (UNDER) EXPENDITURES

-27,189,489.00

-12,877,149.82

14,312,339.18

Interest and Other Charges

Page 1 of 2

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Budgetary Comparison Schedule

121

COUNTY: 17

King

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

General Fund
For The Year Ended August 31, 2013

OTHER FINANCING SOURCES (USES)

FINAL BUDGET

Bond Sales and Refunding Bond Sales

0.00

Long-Term Financing

Variance with
Final Budget
POSITIVE
(NEGATIVE)

ACTUAL
0.00

0.00

0.00

0.00

0.00

4,965,884.00

8,233,744.45

3,267,860.45

Transfers Out (GL 536)

0.00

0.00

0.00

Other Financing Uses (GL 535)

0.00

0.00

0.00

Other

0.00

38,462.98

38,462.98

4,965,884.00

8,272,207.43

3,306,323.43

-22,223,605.00

-4,604,942.39

17,618,662.61

42,929,146.00

53,594,731.67

10,665,585.67

0.00

0.00

20,705,541.00

48,989,789.28

28,284,248.28

Transfers In

TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE
Prior Year(s) Corrections or Restatements
ENDING TOTAL FUND BALANCE

Page 2 of 2

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Budgetary Comparison Schedule

121

COUNTY: 17

King

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

Associated Student Body Fund
For The Year Ended August 31, 2013

REVENUES:
Local

FINAL BUDGET

ACTUAL

Variance with
Final Budget
POSITIVE
(NEGATIVE)

5,233,889.00

5,119,648.44

-114,240.56

5,233,889.00

5,119,648.44

-114,240.56

5,275,767.00

5,057,732.00

218,035.00

5,275,767.00

5,057,732.00

218,035.00

-41,878.00

61,916.44

103,794.44

State
Federal
Federal Stimulus
Other
TOTAL REVENUES
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Vocational Education
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
Student Activities/Other
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other
DEBT SERVICE:
Principal
Interest and Other Charges
TOTAL EXPENDITURES
REVENUES OVER (UNDER) EXPENDITURES

Page 1 of 2

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Budgetary Comparison Schedule

121

COUNTY: 17

King

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

Associated Student Body Fund
For The Year Ended August 31, 2013

OTHER FINANCING SOURCES (USES)

FINAL BUDGET

Variance with
Final Budget
POSITIVE
(NEGATIVE)

ACTUAL

Bond Sales and Refunding Bond Sales
Long-Term Financing
Transfers In
Transfers Out (GL 536)
Other Financing Uses (GL 535)
Other
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE

-41,878.00

61,916.44

103,794.44

2,053,624.00

2,764,466.38

710,842.38

0.00

0.00

2,011,746.00

2,826,382.82

814,636.82

Prior Year(s) Corrections or Restatements
ENDING TOTAL FUND BALANCE

Page 2 of 2

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Budgetary Comparison Schedule

121

COUNTY: 17

King

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

Debt Service Fund
For The Year Ended August 31, 2013

REVENUES:

FINAL BUDGET

Variance with
Final Budget
POSITIVE
(NEGATIVE)

ACTUAL

Local

80,907,750.00

81,395,080.89

487,330.89

State

0.00

0.00

0.00

446,250.00

426,838.12

426,838.12

81,354,000.00

81,821,919.01

467,919.01

77,830,000.00

77,830,000.00

0.00

6,368,325.00

6,353,325.00

15,000.00

TOTAL EXPENDITURES

84,198,325.00

84,183,325.00

15,000.00

REVENUES OVER (UNDER) EXPENDITURES

-2,844,325.00

-2,361,405.99

482,919.01

Federal
Federal Stimulus
Other
TOTAL REVENUES
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Vocational Education
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
Student Activities/Other
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other
DEBT SERVICE:
Principal
Interest and Other Charges

Page 1 of 2

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Budgetary Comparison Schedule

121

COUNTY: 17

King

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

Debt Service Fund
For The Year Ended August 31, 2013

OTHER FINANCING SOURCES (USES)

FINAL BUDGET

Bond Sales and Refunding Bond Sales

Variance with
Final Budget
POSITIVE
(NEGATIVE)

ACTUAL

0.00

0.00

0.00

Long-Term Financing
Transfers In

2,016,700.00

2,036,111.88

19,411.88

Transfers Out (GL 536)

0.00

0.00

0.00

Other Financing Uses (GL 535)

0.00

0.00

0.00

Other

0.00

0.00

0.00

2,016,700.00

2,036,111.88

19,411.88

-827,625.00

-325,294.11

502,330.89

4,788,256.00

5,590,668.13

802,412.13

0.00

0.00

3,960,631.00

5,265,374.02

1,304,743.02

TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE
Prior Year(s) Corrections or Restatements
ENDING TOTAL FUND BALANCE

Page 2 of 2

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Budgetary Comparison Schedule

121

COUNTY: 17

King

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

Capital Projects Fund
For The Year Ended August 31, 2013

REVENUES:

FINAL BUDGET

Variance with
Final Budget
POSITIVE
(NEGATIVE)

ACTUAL

Local

46,159,808.00

52,033,479.53

5,873,671.53

State

1,787,401.00

7,129,307.78

5,341,906.78

0.00

0.00

0.00

Federal
Federal Stimulus
Other
TOTAL REVENUES

0.00

25,551.44

25,551.44

47,947,209.00

59,188,338.75

11,241,129.75

EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Vocational Education
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
Student Activities/Other
CAPITAL OUTLAY:
Sites

0.00

0.00

0.00

Building

88,374,165.00

29,963,128.49

58,411,036.51

Equipment

20,357,549.00

11,656,053.28

8,701,495.72

Instructional Technology

0.00

0.00

0.00

Energy

0.00

7,075,353.38

-7,075,353.38

Sales and Lease

0.00

0.00

0.00

Transportation Equipment
Other

Page 1 of 2

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Budgetary Comparison Schedule

121

COUNTY: 17

King

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

Capital Projects Fund
For The Year Ended August 31, 2013

DEBT SERVICE:
Bond/Levy Issuance and/or Election

0.00

0.00

0.00

Principal

0.00

0.00

0.00

Interest and Other Charges
TOTAL EXPENDITURES

0.00

0.00

0.00

108,731,714.00

48,694,535.15

60,037,178.85

FINAL BUDGET
REVENUES OVER (UNDER) EXPENDITURES

Variance with
Final Budget
POSITIVE
(NEGATIVE)

ACTUAL

-60,784,505.00

10,493,803.60

71,278,308.60

Bond Sales and Refunding Bond Sales

0.00

0.00

0.00

Long-Term Financing

0.00

0.00

0.00

OTHER FINANCING SOURCES (USES)

Transfers In
Transfers Out (GL 536)

0.00

0.00

0.00

-6,982,584.00

-10,269,856.33

-3,287,272.33

0.00

0.00

0.00

Other Financing Uses (GL 535)
Other
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE

1,360,000.00

25,000.00

-1,335,000.00

-5,622,584.00

-10,244,856.33

-4,622,272.33

-66,407,089.00

248,947.27

66,656,036.27

85,433,456.00

83,601,326.38

-1,832,129.62

0.00

0.00

83,850,273.65

64,823,906.65

Prior Year(s) Corrections or Restatements
ENDING TOTAL FUND BALANCE

19,026,367.00

Page 2 of 2

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Budgetary Comparison Schedule

121

COUNTY: 17

King

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

Transportation Vehicle Fund
For The Year Ended August 31, 2013

REVENUES:

FINAL BUDGET

Variance with
Final Budget
POSITIVE
(NEGATIVE)

ACTUAL

Local

0.00

0.00

0.00

State

0.00

0.00

0.00

Federal

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Bond/Levy Issuance and/or Election

0.00

0.00

0.00

Principal

0.00

0.00

0.00

Interest and Other Charges

0.00

0.00

0.00

0.00

0.00

0.00

Federal Stimulus
Other
TOTAL REVENUES
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Vocational Education
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
Student Activities/Other
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other
DEBT SERVICE:

TOTAL EXPENDITURES

Page 1 of 2

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Budgetary Comparison Schedule

121

COUNTY: 17

King

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

Transportation Vehicle Fund
For The Year Ended August 31, 2013

FINAL BUDGET
REVENUES OVER (UNDER) EXPENDITURES

Variance with
Final Budget
POSITIVE
(NEGATIVE)

ACTUAL

0.00

0.00

0.00

Bond Sales and Refunding Bond Sales

0.00

0.00

0.00

Long-Term Financing

0.00

0.00

0.00

Transfers In

0.00

0.00

0.00

Transfers Out (GL 536)

0.00

0.00

0.00

Other Financing Uses (GL 535)

0.00

0.00

0.00

Other

OTHER FINANCING SOURCES (USES)

0.00

0.00

0.00

TOTAL OTHER FINANCING SOURCES (USES)

0.00

0.00

0.00

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

0.00

0.00

0.00

BEGINNING TOTAL FUND BALANCE

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Prior Year(s) Corrections or Restatements
ENDING TOTAL FUND BALANCE

0.00

Page 2 of 2

Seattle Public Schools

REPORT F196
E.S.D.

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

Statement Of Fiduciary Net Assets

121

COUNTY: 17

No. 001

King

Fiduciary Funds
August 31, 2013

Private
Purpose Trust

ASSETS:

Other Trust

Imprest Cash

32,430.32

0.00

Cash On Hand

0.00

0.00

1,920,117.00

0.00

-46,550.00

0.00

Due From Other Funds

0.00

0.00

Accounts Receivable

0.00

0.00

Cash On Deposit with Cty Treas
Minus Warrants Outstanding

Accrued Interest Receivable

718.23

0.00

Investments

0.00

0.00

Investments/Cash With Trustee

0.00

0.00

Other Assets

0.00

Capital Assets, Land

0.00

Capital Assets, Buildings

0.00

Capital Assets, Equipment

0.00

Accum Depreciation, Buildings

0.00

Accum Depreciation, Equipment
TOTAL ASSETS

0.00

0.00

0.00

1,906,715.55

0.00

8,476.00

0.00

225.00

0.00

8,701.00

0.00

0.00

0.00

LIABILITIES:
Accounts Payable
Due To Other Funds
TOTAL LIABILITIES
NET ASSETS:
Net assets held in trust for:
Restricted for Other Items
Restricted for Self Insurance

0.00

Restricted for Uninsured Risks

0.00

Nonspendable -- Trust Principal
Committed to Other Purposes
Assigned to Fund Purposes
Unassigned Fund Balance
TOTAL NET ASSETS

Page 1 of 1

165,750.00

0.00

0.00

0.00

1,732,264.55

0.00

0.00

0.00

1,898,014.55

0.00

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Statement of Changes in Fiduciary Net Assets
King

Fiduciary Funds
For the Year Ended August 31, 2013

ADDITIONS:
Contributions:
Private Donations

Private Purpose
Trust
40,708.28

Employer

TOTAL CONTRIBUTIONS

0.00
0.00

Members
Other

Other Trust

0.00
0.00

0.00

40,708.28

0.00

Investment Income:
Net Appreciation (Depreciation) in Fair Value
Interest and Dividends
Less Investment Expenses
Net Investment Income

0.00

0.00

9,575.97

0.00

0.00

0.00

9,575.97

0.00

0.00

0.00

0.00

0.00

50,284.25

0.00

Other Additions:
Rent or Lease Revenue
Total Other Additions
TOTAL ADDITIONS
DEDUCTIONS:
Benefits

0.00

Refund of Contributions

5,000.00

0.00

Administrative Expenses

0.00

0.00

Scholarships
Other
TOTAL DEDUCTIONS

Net Increase (Decrease)
Net Assets--Beginning
Prior Year(s) Corrections or Restatements
NET ASSETS--ENDING

72,775.00
652.83

0.00

78,427.83

0.00

-28,143.58

0.00

1,926,158.13

0.00

0.00

0.00

1,898,014.55

0.00

Page 1 of 1

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Schedule of Long-Term Liabilities
King

Description
Total Voted Bonds
Total Non-Voted Notes/Bonds
Qualified Zone Academy Bonds (QZAB)

For the Year Ended August 31, 2013
Beginning
Outstanding Debt
September 1, 2012

Amount
Issued/Increased

Amount
Redeemed/Decreased

Ending
Outstanding Debt
August 31, 2013

116,230,000.00

0.00

76,845,000.00

39,385,000.00

32,030,000.00

0.00

985,000.00

31,045,000.00

3,057,000.00

0.00

0.00

3,057,000.00

17,500,000.00

0.00

0.00

17,500,000.00

Capital Leases

0.00

0.00

0.00

0.00

Contracts Payable (GL 603)

0.00

0.00

0.00

0.00

Qualified School Construction Bonds(QSCB)
Other Long-Term Debt

NonCancellable Operating Leases
Claims & Judgments
Compensated Absences
Other Long-Term Liabilities
Total Other Long-Term Liabilities
TOTAL LONG-TERM LIABILITIES

0.00

0.00

0.00

0.00

3,956,861.00

141,139.00

0.00

4,098,000.00

23,179,322.00

441,538.00

0.00

23,620,860.00

0.00

0.00

0.00

0.00

27,136,183.00

582,677.00

0.00

27,718,860.00

195,953,183.00

582,677.00

77,830,000.00

118,705,860.00

Page 1 of 1

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Report of Revenues and Other Financing Sources
King

For the Year Ended August 31, 2013
General
Fund

Debt
Service
Fund

Capital
Projects
Fund

Transportation
Vehicle
Fund

LOCAL TAXES
1100 Local Property Tax

155,585,287.08

81,177,014.93

44,715,687.33

1300 Sale of Tax Title Property

0.00

0.00

0.00

1400 Local in Lieu of Taxes

0.00

0.00

0.00

1500 Timber Excise Tax

0.00

0.00

0.00

1600 County-Administered Forests

0.00

0.00

0.00

1900 Other Local Taxes

0.00

0.00

0.00

1000 Total Local Taxes

155,585,287.08

81,177,014.93

44,715,687.33

0.00

LOCAL SUPPORT NONTAX
2100 Tuition and Fees, Unassigned

8,106,934.83

2131 Secondary Vocational Education - Tuition

0.00

2145 Skills Center Tuitions and Fees

0.00

2171 Traffic Safety Education Fees

0.00

2173 Summer School Tuitions and Fees

0.00

2186 Community School Tuitions and Fees

0.00

2188 Day Care Tuitions and Fees

62,848.93

2200 Sales of Goods, Supplies and Services, Unassigned

3,890.20

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

0.00

2245 Skills Center, Sales of Goods, Supplies and Services

0.00

2288 Day Care—Sales of Goods, Supplies, and Services

0.00

2289 Other Community Services— Sales of Goods, Supplies, and
Services

0.00

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

2,867,417.23

2300 Investment Earnings

1,207,414.45

2400 Interfund Loan Interest Earnings
2500 Gifts and Donations
2600 Fines and Damages
2700 Rentals and Leases
2800 Insurance Recoveries
2900 Local Support Nontax, Unassigned
2910 E-rate
2000 Total Local Support Nontax
STATE, GENERAL PURPOSE

12.00

218,065.96

4,769,509.67

0.00

0.00

5,148,805.60

0.00

151,808.28
2,742,955.13

725,000.00
0.00

590,622.39
7,228,802.72

345,333.00
0.00

-495.66

218,065.96

7,317,792.20

268,675.47
28,380,175.23

Page 1 of 6

1,140,343.93

338,089.26
0.00

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Report of Revenues and Other Financing Sources
King

For the Year Ended August 31, 2013
General
Fund

3100 Apportionment
3121 Special Education - General Apportionment

Debt
Service
Fund

Capital
Projects
Fund

233,866,035.20
7,412,362.63

3300 Local Effort Assistance

0.00

3600 State Forests

0.00

0.00

0.00

0.00

0.00

0.00

241,278,397.83

0.00

0.00

3900 Other State General Purpose, Unassigned
3000 Total State, General Purpose
STATE, SPECIAL PURPOSE
4100 Special Purpose, Unassigned
4121 Special Education

0.00

6,388,275.02

34,200,037.54

4126 State Institutions, Special Education

0.00

4130 State Funding Assistance—Paid Direct to District
4155 Learning Assistance
4156 State Institutions, Centers and Homes, Delinquent
4158 Special and Pilot Programs

53,954.40
5,284,505.85
676,079.81
4,053,000.78

4159 Juveniles in Adult Jails
4165 Transitional Bilingual

0.00

4188 Day Care
4198 School Food Service
4199 Transportation - Operations

0.00

0.00

435,121.80
36,840.80
301,647.28
19,253,262.32

4230 State Funding Assistance—Paid Direct to Contractor

0.00

4300 Other State Agencies, Unassigned

24,897.45

4321 Special Education - Other State Agencies

18,734.40

4326 State Institutions - Special Education - Other State
Agencies

687,078.36

0.00

4330 State Funding Assistance—Other

0.00

4356 State Institutions, Centers and Homes, Delinquent Other State Agencies
4358 Special and Pilot Programs - Other State Agencies

0.00

4,930,871.35

4166 Student Achievement
4174 Highly Capable

Transportation
Vehicle
Fund

0.00
105,448.61

4365 Transitional Bilingual - Other State Agencies

0.00

4388 Day Care - Other State Agencies

0.00

4398 School Food Service - Other State Agencies

0.00

4399 Transportation Operations - Other State Agencies

0.00

4499 Transportation Reimbursement - Depreciation
Page 2 of 6

0.00

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Report of Revenues and Other Financing Sources
King

For the Year Ended August 31, 2013
General
Fund

Debt
Service
Fund

Capital
Projects
Fund

Transportation
Vehicle
Fund

STATE, SPECIAL PURPOSE
4000 Total State, Special Purpose

69,320,447.99

7,129,307.78

0.00

FEDERAL, GENERAL PURPOSE
5200 General Purpose Direct Federal Grants, Unassigned

0.00

0.00

0.00

5300 Impact Aid, Maintenance and Operation

39,548.21

0.00

0.00

5329 Impact Aid, Special Education Funding

71.40

5400 Federal in Lieu of Taxes

0.00

0.00

0.00

28,586.29

0.00

0.00

5600 Qualified Bond Interest Credit

0.00

426,838.12

0.00

5000 Total Federal, General Purpose

68,205.90

426,838.12

0.00

5500 Federal Forests

FEDERAL, SPECIAL PURPOSE
6100 Special Purpose, OSPI, Unassigned

6,266.29

6111 Federal Stimulus-Title I
6112 Federal Stimulus-School Improvement

-188.87
1,603,256.47

6113 Federal Stimulus-State Fiscal Stabilization Fund

0.00

6114 Federal Stimulus-IDEA

0.00

6118 Federal Stimulus-Competitive Grants

0.00

6119 Federal Stimulus-Other

497.92

6121 Special Education, Medicaid Reimbursement
6124 Special Education, Supplemental
6138 Secondary Vocational Education

0.00
11,831,192.53
376,410.11

6140 Impact Aid?Construction

0.00

6146 Skills Center
6151 ESEA Disadvantaged, Fed

0.00
11,435,149.25

6152 Other Title, ESEA Fed

3,246,218.58

6153 ESEA Migrant, Federal

149,435.60

6154 Reading First, Federal
6157 Institutions, Neglected and Delinquent

0.00
314,189.12

6161 Head Start

0.00

6162 Math and Science - Professional Development

153,097.52

6164 Limited English Proficiency

910,698.41

6167 Indian Education, JOM

0.00

6168 Indian Education, ED

0.00

6176 Targeted Assistance

0.00
Page 3 of 6

0.00

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Report of Revenues and Other Financing Sources
King

For the Year Ended August 31, 2013
General
Fund

Debt
Service
Fund

Capital
Projects
Fund

FEDERAL, SPECIAL PURPOSE
6178 Youth Training Programs
6188 Day Care

0.00
226,129.99

6189 Other Community Services
6198 School Food Services

0.00
9,626,077.77

6199 Transportation - Operations
6200 Direct Special Purpose Grants

0.00
1,214,495.90

6211 Federal Stimulus-Title I

0.00

6212 Federal Stimulus-School Improvement

0.00

6213 Federal Stimulus-State Fiscal Stabilization Fund

0.00

6214 Federal Stimulus-IDEA

0.00

6218 Federal Stimulus-Competitive Grants

0.00

6219 Federal Stimulus-Other

0.00

6221 Special Education - Medicaid Reimbursement

0.00

6224 Special Education - Supplemental

0.00

6238 Secondary Vocational Education

0.00

6240 Impact Aid

0.00

6246 Skills Center

0.00

6251 ESEA Disadvantaged, Fed

2,326,499.83

6252 Other Title, ESEA Fed

2,900,973.10

6253 ESEA Migrant, Federal

0.00

6254 Reading First, Federal

0.00

6257 Institutions, Neglected and Delinquent
6261 Head Start

0.00
3,973,491.02

6262 Math and Science - Professional Development

0.00

6264 Limited English Proficiency

0.00

6267 Indian Education - JOM
6268 Indian Education - ED

0.00

0.00
114,814.31

6276 Targeted Assistance

0.00

6278 Youth Training, Direct Grants

0.00

6288 Day Care

0.00

6289 Other Community Services

0.00

6298 School Food Services

0.00

6299 Transportation - Operations

0.00
Page 4 of 6

Transportation
Vehicle
Fund

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Report of Revenues and Other Financing Sources
King

For the Year Ended August 31, 2013
General
Fund

Debt
Service
Fund

Capital
Projects
Fund

FEDERAL, SPECIAL PURPOSE
6300 Federal Grants Through Other Agencies, Unassigned

719,346.38

6310 Medicaid Administrative Match

0.00

6311 Federal Stimulus-Title I

0.00

6312 Federal Stimulus-School Improvement

0.00

6313 Federal Stimulus-State Fiscal Stabilization Fund

0.00

6314 Federal Stimulus-IDEA

0.00

6318 Federal Stimulus-Competitive Grants

0.00

6319 Federal Stimulus-Other

40,418.26

6321 Special Education - Medicaid Reimbursement

47,741.28

6324 Special Education - Supplemental

0.00

6338 Secondary Vocational Education

0.00

6340 Impact Aid Construction

0.00

6346 Skills Center

0.00

6351 ESEA Disadvantaged, Fed

0.00

6352 Other Title, ESEA Fed

17,415.87

6353 ESEA Migrant, Federal

0.00

6354 Reading First, Federal

0.00

6357 Institutions, Neglected and Delinquent

0.00

6361 Head Start

0.00

6362 Math and Science - Professional Development

0.00

6364 Limited English Proficiency

0.00

6367 Indian Education - JOM

0.00

6368 Indian Education - ED

0.00

6376 Targeted Assistance

0.00

6378 Youth Training

0.00

6388 Day Care
6389 Other Community Services

0.00
459,987.72

6398 School Food Services

0.00

6399 Transportation - Operations
6998 USDA Commodities
6000 Total Federal, Special Purpose

0.00

0.00
304,715.38
51,998,329.74

0.00

5,303.76

0.00

REVENUES FROM OTHER SCHOOL DISTRICTS
7100 Program Participation, Unassigned
Page 5 of 6

Transportation
Vehicle
Fund

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Report of Revenues and Other Financing Sources
King

For the Year Ended August 31, 2013
General
Fund

Debt
Service
Fund

Capital
Projects
Fund

Transportation
Vehicle
Fund

REVENUES FROM OTHER SCHOOL DISTRICTS
7121 Special Education

73,923.00

7131 Vocational Education

0.00

7145 Skills Center

0.00

7189 Other Community Services

0.00

7197 Support Services

0.00

7198 School Food Services
7199 Transportation

0.00
176,053.00

7301 Nonhigh Participation
7000 Total Revenues From Other School Districts

0.00
255,279.76

0.00

8,361,510.13

25,551.44

REVENUES FROM OTHER ENTITITES
8100 Governmental Entities
8188 Day Care

0.00

8189 Community Services

0.00

8198 School Food Services

0.00

8199 Transportation
8200 Private Foundations

0.00
1,695,696.71

8500 Nonfederal, ESD
8000 Total Revenues From Other Entities

0.00

0.00

10,057,206.84

25,551.44

0.00

OTHER FINANCING SOURCES
9100 Sale of Bonds

0.00

0.00

0.00

9200 Sale of Real Property

0.00

0.00

25,000.00

9300 Sale of Equipment

38,462.98

0.00

9400 Compensated Loss of Fixed Assets

0.00

0.00

9500 Long-Term Financing

0.00

9600 Sale of Refunding Bonds

0.00
0.00

9900 Transfers

8,233,744.45

2,036,111.88

0.00

9000 Total Other Financing Sources

8,272,207.43

2,036,111.88

25,000.00

0.00

565,215,537.80

83,858,030.89

59,213,338.75

0.00

TOTAL REVENUES AND OTHER FINANCING SOURCES

Page 6 of 6

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Program/Activity/Object Report

121

COUNTY: 17

King

For the Year Ended August 31, 2013

PROGRAM EXPENDITURE SUMMARY
NO. PROGRAM TITLE
01 Basic Education
02 ALE
11 Stim, Title I
12 Stim, Schl Imprv

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

ACTIVITY EXPENDITURE SUMMARY
AMOUNT

NO. ACTIVITY TITLE

264,290,305.60
5,541,508.97
.00
1,543,562.18

OBJECT EXPENDITURE SUMMARY
AMOUNT

NO. OBJECT TITLE

11 Bd of Dir

3,710,250.33

0 Debit Transfer

12 Supt Off

4,723,298.14

1 Credit Transfer

13 Busns Off

5,402,937.35

2 Cert. Salaries

14 HR

5,321,446.09

3 Class. Salaries

14 Stim, IDEA

.00

22 Lrn Resrc

7,377,173.02

18 Stim, Compt Grants

.00

23 Princ Off

37,554,112.65

8 Travel

942,000.24

38,539.00

24 Guid/Coun

14,449,602.94

9 Capital Outlay

444,700.83

21 Sp Ed, Sup, St

64,477,846.82

25 Pupil M/S

24 Sp Ed, Sup, Fed

11,413,730.23

26 Health

26 Sp Ed, Inst, St

.00

27 Teaching

336,990,664.39

29 Sp Ed, Oth, Fed

.00

28 Extracur

3,466,234.61

7,854,553.75

10,936,985.36

29 Pmt to SD

34 MidSchCar/Tec

397,224.13

31 InstProDev

38 Voc, Fed

362,761.33

32 Inst Tech

.00

41 Supervisn

39 Voc, Other
45 Skil Cnt, Bas, St
46 Skill Cntr, Fed
51 ESEA Disadvantaged, Fed
52 Other Title, ESEA, Fed
53 ESEA Migrant, Federal
54 Read First, Fed
55 LAP

385,199.60

2,073,224.75
21,564,403.96

.00
6,184,091.71
252,850.28
775,195.07

42 Food

4,689,926.61
8,142,257.74

.00

44 Operation

13,234,956.06

49 Transfers

-422,820.31

5,879,944.36

51 Supervisn

1,383,037.54

138,744.34

52 Operation

30,101,498.31

.00

53 Maintnce

.00

5,091,646.19

56 Insurance

.00

56 St In, Ctr/Hm, D

742,670.62

59 Transfers

-1,055,363.50

57 St In, N/D, Fed

302,773.19

61 Supv Bldg

1,555,892.09

58 Sp/Plt Pgm, St
59 Inst. JAJ

4,121,504.81
.00

62 Grnd Mnt

1,659,056.02

63 Oper Bldg

19,891,550.14

61 Head Start, Fed

3,828,826.56

64 Maintnce

16,228,617.26

62 MS, Pro Dv, Fed

147,535.43

65 Utilities

10,764,168.38

64 LEP, Fed

892,841.58

67 Bldg Secu

3,427,587.92

65 Tran Biling, St

19,846,526.65

68 Insurance

66 Stu Achvmnt, St

.00

72 Info Sys

9,803,507.12

67 Ind Ed, Fd, JOM

.00

73 Printing

16,034.74

10,492.50

Page 1 of 2

4 Employee Benefits

99,436,149.84

.00

31 Voc, Basic, St

510,932.03

21 Supv Inst

-4,040,418.66
260,452,557.69

13 Federal Stimulus - SFSF
and Education Jobs

19 Stim, Other

15 Pblc Rltn

AMOUNT
4,040,418.66

115,419,668.64

5 Supplies / Materials

25,495,332.85

7 Purchased Services

67,630,070.10

TOTAL ALL OBJECTS

569,820,480.19

REPORT F196

Seattle Public Schools No. 001

E.S.D.

Program/Activity/Object Report

121

COUNTY: 17

King

For the Year Ended August 31, 2013

PROGRAM EXPENDITURE SUMMARY
NO. PROGRAM TITLE
68 Ind Ed, Fd, ED
69 Comp, Othr
71 Traffic Safety
73 Summer School
74 Highly Capable
75 Prof Dev, State
76 Target Asst, Fed
78 Yth Trg Pm, Fed
79 Inst Pgm, Othr
81 Public Radio/TV
86 Comm Schools
88 Day Care
89 Othr Comm Srv

ACTIVITY EXPENDITURE SUMMARY
AMOUNT

NO. ACTIVITY TITLE

91,104.01

AMOUNT
2,018,428.68

75 Mtr Pool

.00

38.41

83 Interest

.00

.00

84 Principal

.00

623,592.65

85 Debt Expn

.00

78,510.93

91 Publ Actv

313,206.27

.00

TOTAL ALL ACTIVITIES

.00
27,295,350.22
645,750.61
.00
258,304.34
1,405,676.48
85,194,909.80

98 Schl Food Serv

12,092,272.57

TOTAL ALL PROGRAMS

74 Warehouse

.00

97 Distwide Suppt
99 Pupil Transp

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

31,601,768.77
569,820,480.19

Page 2 of 2

569,820,480.19

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

F-196 Annual Financial Statements
King

Fiscal Year 2012-2013

SUPPLEMENTAL REPORTS AND SCHEDULES
Program Matrix
Data Requirements for Supplemental Reports
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 Distorting Items
Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures
Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation
Resource to Program Expenditure Report
Preliminary Special Education Maintenance of Effort
Preliminary Federal Cross-Cutting Maintenance of Effort
Preliminary Vocational Education Maintenance of Effort
Edit/Error Report

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 01 - Basic Education

COUNTY: 17 King

Activity

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

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

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
0.00

25 Pupil M/S
26 Health
27 Teaching
28 Extracur

386,082.74

503.83

21,139.30

308,740.46

54,267.66

236.17

323.50

871.82

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

198,944,716.47 1,194,549.6
5

145,239,743.17

4,156,065.13 3,008,420.48

117,306.38

98,660.36

2,337,952.73 42,792,018.57

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

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

4,877,653.87 4,162,668.14

156,203.17

110,320.47

01 TOTAL

264,290,305.60 1,326,094.3
3

181,934,654.93 14,505,978.77 57,216,731.92

Page 1 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 02 - Alternative Learning Experience

COUNTY: 17 King

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Activity

Total

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

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

26 Health
27 Teaching
32 Inst Tech
02 TOTAL

Travel

Outlay

53,893.27

0.00

40,943.88

0.00

12,949.39

0.00

0.00

0.00

0.00

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

55,788.52

20,526.94

0.00

0.00

0.00

0.00

3,086,118.89

835,415.16

1,309,596.19

173,315.78

104,011.02

16,289.69

0.00

76,315.46

0.00

5,541,508.97

16,762.24

Page 2 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 12 - Federal Stimulus - School Improvement

COUNTY: 17 King

Activity
21 Supv Inst

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Travel

Outlay

241,064.65

0.00

0.00

186,266.32

54,754.83

0.00

43.50

0.00

0.00

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

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

27 Teaching

Page 3 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 19 - Federal Stimulus - Other

COUNTY: 17 King

Activity
27 Teaching
19 TOTAL

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Travel

Outlay

38,539.00

5,090.17

0.00

0.00

0.00

23,448.83

10,000.00

0.00

0.00

38,539.00

5,090.17

0.00

0.00

0.00

23,448.83

10,000.00

0.00

0.00

Page 4 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 21 - Special Education, Supplemental, State

COUNTY: 17 King

Activity
21 Supv Inst
26 Health
27 Teaching
21 TOTAL

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Travel

Outlay

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

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

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

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

Page 5 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 24 - Special Education, Supplemental, Federal

COUNTY: 17 King

Activity
21 Supv Inst

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Travel

Outlay

654,142.55

497.22

174,296.35

249,490.78

126,331.71

1,543.62

90,093.52

11,889.35

0.00

26 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

27 Teaching

69,897.11 1,423,253.91

5,652,844.73

2,366.37

1,104,460.72

1,884,086.33

1,150,578.71

31
InstProDev

29,495.86

0.00

18,810.31

780.28

3,022.32

24 TOTAL

11,413,730.23

3,254.38

4,426,469.98

2,414,911.88

2,415,155.86

Page 6 of 32

18,201.58

0.00

4,194.00

0.00

0.00

191,492.69 1,910,873.14

51,572.30

0.00

2,688.95

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 31 - Vocational, Basic, State

COUNTY: 17 King

Activity
21 Supv Inst
27 Teaching
31 TOTAL

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Total

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Travel

Outlay

934,649.85

3,919.39

495,868.36

176,400.25

207,293.23

22,501.71

16,605.35

12,061.56

0.00

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

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

Page 7 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 34 - Middle School Career and Technical Education, State

COUNTY: 17 King

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Activity

Total

27 Teaching

397,224.13

0.00

237,403.63

0.00

81,523.70

71,632.19

6,268.75

395.86

0.00

397,224.13

0.00

237,403.63

0.00

81,523.70

71,632.19

6,268.75

395.86

0.00

34 TOTAL

Page 8 of 32

Travel

Outlay

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 38 - Vocational, Federal

COUNTY: 17 King

Activity

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

21 Supv Inst

2,009.15

0.00

0.00

0.00

0.00

2,009.15

0.00

0.00

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

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

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

Page 9 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 45 - Skills Center, Basic, State

COUNTY: 17 King

Activity

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

21 Supv Inst

39,193.57

5.78

30,874.84

0.00

8,309.61

3.34

0.00

0.00

0.00

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

0.00

27 Teaching
45 TOTAL

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

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

Page 10 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal

COUNTY: 17 King

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Activity

Total

21 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

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

0.00

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

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

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

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

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

Page 11 of 32

Travel

Outlay

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 52 - School Improvement, Federal Other Title Grants under ESEA, Federal

COUNTY: 17 King

Activity

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

21 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

22 Lrn Resrc

8,256.95

0.00

6,955.56

0.00

1,301.39

0.00

0.00

0.00

0.00

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

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

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

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

Page 12 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 53 - Migrant ESEA Migrant, Federal

COUNTY: 17 King

Activity

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

21 Supv Inst

62,277.36

0.00

0.00

43,354.99

15,646.19

0.00

350.00

2,926.18

0.00

24 Guid/Coun

43,900.95

0.00

0.00

31,779.97

12,120.98

0.00

0.00

0.00

0.00

32,566.03

0.00

0.00

6,635.27

1,137.53

15,514.32

7,030.18

2,248.73

0.00

138,744.34

0.00

0.00

81,770.23

28,904.70

15,514.32

7,380.18

5,174.91

0.00

27 Teaching
53 TOTAL

Page 13 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 55 - Learning Assistance Program (LAP), State

COUNTY: 17 King

Activity
21 Supv Inst

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

93,636.47

0.00

24,846.49

45,161.64

23,615.57

0.00

0.00

12.77

0.00

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

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

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

27 Teaching

Page 14 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 56 - State Institutions, Centers and Homes, Delinquent

COUNTY: 17 King

Activity
23 Princ Off
27 Teaching
56 TOTAL

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

3,312.00

0.00

0.00

0.00

0.00

0.00

3,312.00

0.00

0.00

739,358.62

0.00

344,268.36

195,582.77

199,507.49

0.00

0.00

0.00

0.00

742,670.62

0.00

344,268.36

195,582.77

199,507.49

0.00

3,312.00

0.00

0.00

Page 15 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 57 - State Institutions, Neglected and Delinquent, Federal

COUNTY: 17 King

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Activity

Total

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

0.00

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

57 TOTAL

Page 16 of 32

Travel

Outlay

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 58 - Special and Pilot Programs, State

COUNTY: 17 King

Activity

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

21 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

23 Princ Off

87,142.35

0.00

73,100.66

68.62

13,973.07

0.00

0.00

0.00

0.00

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

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

31
InstProDev

21,419.48

0.00

0.00

0.00

0.00

0.00

15,193.74

6,225.74

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

27 Teaching

Page 17 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 61 - Head Start, Federal

COUNTY: 17 King

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Activity

Total

23 Princ Off

421,774.60

0.00

108,344.88

203,241.92

110,076.55

0.00

111.25

0.00

0.00

26 Health

122,183.34

0.00

33,070.87

54,851.20

30,565.99

30.62

3,664.66

0.00

0.00

27 Teaching

Travel

Outlay

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

Page 18 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 62 - Math and Science, Professional Development, Federal

COUNTY: 17 King

Activity
21 Supv Inst

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

8,058.36

0.00

6,283.48

0.00

1,774.88

0.00

0.00

0.00

0.00

31
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

Page 19 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 64 - Limited English Proficiency, Federal

COUNTY: 17 King

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Activity

Total

24 Guid/Coun

110,485.60

0.00

-289.60

79,892.42

30,732.79

149.99

0.00

0.00

0.00

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

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

Page 20 of 32

Travel

Outlay

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 65 - Transitional Bilingual, State

COUNTY: 17 King

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Activity

Total

21 Supv Inst

223,451.08

0.00

111,832.32

58,197.05

53,306.46

0.00

115.25

0.00

0.00

24 Guid/Coun

55,771.37

0.00

0.00

38,157.35

17,614.02

0.00

0.00

0.00

0.00

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

53,155.65

0.00

36,236.98

16,918.67

0.00

0.00

0.00

0.00

19,846,526.65

347.92

5,313,539.55

5,341,270.12

45,070.80

2,739.43

235.28

0.00

27 Teaching
32 Inst Tech
65 TOTAL

9,143,323.55

Page 21 of 32

Travel

Outlay

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 68 - Indian Education, Federal, ED

COUNTY: 17 King

Activity
27 Teaching
68 TOTAL

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Travel

Outlay

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

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

Page 22 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 71 - Traffic Safety

COUNTY: 17 King

Activity
21 Supv Inst
27 Teaching
71 TOTAL

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

527.76

0.00

0.00

0.00

527.76

0.00

0.00

0.00

0.00

-489.35

0.00

0.00

0.00

0.00

-489.35

0.00

0.00

0.00

38.41

0.00

0.00

0.00

527.76

-489.35

0.00

0.00

0.00

Page 23 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 74 - Highly Capable

COUNTY: 17 King

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Activity

Total

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

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

74 TOTAL

Page 24 of 32

Travel

Outlay

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 75 - Professional Development, State

COUNTY: 17 King

Activity

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

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

Page 25 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 79 - Instructional Programs, Other

COUNTY: 17 King

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Activity

Total

Travel

Outlay

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

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

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
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

997,887.23

224.00

758,456.19

11,651.91

213,407.37

90.92

14,056.84

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

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

497.40

55.21

0.00

0.00

0.00

0.00

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

26 Health

32 Inst Tech
79 TOTAL

552.61

0.00

27,295,350.22

481,508.02

Page 26 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 81 - Public Radio/Television

COUNTY: 17 King

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Activity

Total

Transfer

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

Page 27 of 32

Travel

Outlay

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 88 - Day Care

COUNTY: 17 King

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013
(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(8)

(9)
Capital

Activity

Total

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

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

Page 28 of 32

Travel

Outlay

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 89 - Other Community Services

COUNTY: 17 King

Activity

RUN: 11/8/2013 11:14:42 AM

For the Year Ended August 31, 2013

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

(3)

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

Travel

Outlay

44 Operation

1,092,286.54

0.00

0.00

0.00

0.00

0.00

63 Oper Bldg

183.67

0.00

121.12

5.26

57.29

0.00

0.00

0.00

313,206.27

0.00

0.00

0.00

61,391.49

35,772.31

216,042.47

0.00

0.00

0.00

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

91 Publ Actv
89 TOTAL

Page 29 of 32

0.00 1,092,286.54

(9)
Capital

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 97 - District-wide Support

COUNTY: 17 King

For the Year Ended August 31, 2013

Activity

Total

(3)

(4)

RUN: 11/8/2013 11:14:42 AM

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

Employee

Supplies /

(5)

Purchased

(7)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

418,197.12

122,343.01

278,980.76

2,903,172.16

882,714.19

36,040.17

549,745.51

11 Bd of Dir

3,710,250.33

3,683.97

12 Supt Off

4,723,298.14

60,310.13

13 Busns Off

5,402,937.35

28,057.22

410.68

3,658,998.68

1,183,856.42

149,824.42

14 HR

5,321,446.09

33,613.55

939,565.30

2,820,501.74

1,187,833.54

48,044.34

15 Pblc Rltn

510,932.03

1,158.95

0.00

331,040.45

98,267.18

25 Pupil M/S

150,894.68

2,006.20

2,060.23

85,194.53

30,305.44

61 Supv Bldg

1,555,892.09

91,685.32

1,679.20

680,770.06

217,341.79

62 Grnd Mnt

1,299.38 3,152,503.66

(8)

(9)
Capital

Travel

Outlay

12,223.19

0.00

12,335.22

0.00

376,100.20

5,689.73

0.00

280,079.04

11,808.58

0.00

25,354.80

55,110.65

0.00

0.00

1,241.19

30,087.09

0.00

0.00

542,331.71

19,336.97

30.04

2,717.00

1,659,056.02

98,704.30

1,012,678.45

406,089.39

86,486.30

54,971.63

125.95

0.00

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

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

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

67 Bldg Secu

3,427,587.92

17,707.60

2,409,913.98

957,768.79

0.00

0.00

4,775,514.15

1,437,298.10

737,680.05 2,748,388.11

18,418.93

72,471.97

55,564.99 1,250,751.62

0.00

0.00

68 Insurance
72 Info Sys
73 Printing
74 Warehouse
97 TOTAL

10,492.50

0.00

9,803,507.12

11,990.44

0.00

1,745.37

16,034.74

5,453.19

-1,393,320.33

0.00

74,420.55

23,164.72

2,018,428.68

59,552.64

-10,238.15

2,106.43

1,205,558.26

409,276.76

85,194,909.80

676,791.82

-2,562,234.85

1,226,547.97 43,369,606.16 15,173,279.48

Page 30 of 32

14,274.33

27,923.22

0.00

10,492.50

260,702.33

0.00

91,470.41

0.00

0.00

5,957,450.32 21,036,082.9
5

67,209.62

250,176.33

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 98 - School Food Services

COUNTY: 17 King

For the Year Ended August 31, 2013

Activity
41 Supervisn

Total

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

Employee

Supplies /

Purchased

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

Travel

0.00

533,110.09

379.84

0.00

775,195.07

13,831.11

42 Food

4,689,926.61

0.00

44 Operation

7,049,971.20

255,161.99

49 Transfers

-422,820.31

98 TOTAL

12,092,272.57

(3)

(4)

RUN: 11/8/2013 11:14:42 AM

195,360.89

(5)

(7)

4,959.50

27,553.64

4,407,580.93

282,345.68

(8)

(9)
Capital
Outlay

3,713,200.74

2,276,362.98

767,793.76

34,537.86

290.85

2,623.02

4,246,310.83

2,471,723.87

5,180,334.19

344,437.18

670.69

2,623.02

-422,820.31
268,993.10

-422,820.31

0.00

Page 31 of 32

REPORT F196

Seattle Public Schools No. 001

E.S.D. 121

PROGRAM 99 - Pupil Transportation

COUNTY: 17 King

For the Year Ended August 31, 2013

Activity

Total

(3)

RUN: 11/8/2013 11:14:42 AM

(0)

(1)

(2)

Debit

Credit

Cert.

Class.

Employee

(4)

Supplies /

(5)

Purchased

(7)

(8)

Transfer

Transfer

Salaries

Salaries

Benefits

Materials

Services

(9)
Capital

Travel

Outlay

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

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

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

99 TOTAL

31,601,768.77

1,757,031.84

564,208.22

1,907,178.80 27,989,604.0
7

286.99

0.00

-1,055,363.50
436,989.10

-1,055,363.50

1,833.25

Page 32 of 32

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

RUN: 11/8/2013 11:14:43 AM

Data Requirements for Supplemental Reports
King

For the Year Ended August 31, 2013

Other Data Requirements and Certifications
A.

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

B.

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

C.

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

D.

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

E.

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

0.00

Page 1 of 1

REPORT F196
E.S.D.

121

COUNTY: 17
1.

Seattle Public Schools No. 001
Data Requirements for End of Year Reporting to
Apportionment and State Recovery Rate
King

For the Year Ended August 31, 2013

Fire District Payment RCW 52.30.020

Total 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 are
not required to make an entry in this item number.
2.

RUN: 11/8/2013 11:14:44 AM

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

a) Total All Programs (SYSTEM CALCULATED)

0.00

0.176
569,820,480.19

b) Total Program 97 Districtwide Support (SYSTEM CALCULATED)

85,194,909.80

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

Page 1 of 1

484,625,570.39

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

King

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

Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
For the Year Ended August 31, 2013

DISTORTING ITEMS
1.

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

0.00
2. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 11, Board of Directors.
788,692.36
3. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 12, Superintendents Office.
0.00
4. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 13, Business Office.
0.00
5. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 14, Human Resources.
0.00
6. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 25, Pupil Management & Safety.
0.00
7. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 61, Supervision.
0.00
8. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 62, Grounds Maintenance.
363.89
9. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 63, Operation of Buildings.
0.00
10. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 64, Maintenance.
945.80
11. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 65, Utilities.
0.00
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
13. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 68, Insurance.
0.00
Page 1 of 2

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

King

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

Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
For the Year Ended August 31, 2013

DISTORTING ITEMS
14. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 72, Information Systems.
0.00
15. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 73, Printing.
0.00
16. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 74, Warehousing.
100.25
17. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 75, Motor Pool.
0.00

Page 2 of 2

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
King

For the Year Ended August 31, 2013

INDIRECT EXPENDITURES
18.

Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program.

645,022.28
19. Legal costs, associated with interpretation of laws and regulations, recorded in Program 97, Activity 11, Board of Directors but not
specifically associated with the Board of Directors.
0.00
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 DESIGNED
SOLEY TO PROMOTE THE GOVERNMENTAL UNIT. *Expenditures in this Activity will not be included in the indirect pool if this manual input item is
blank.
509,470.74
22. Termination Leave costs for federally supported staff which have been charged to a state or local program. Do not include Termination
Leave costs for federally supported staff charged to Program 97, Activity 13 or 14, as they are already included in the indirect calculation.
These costs should not be charged directly to the federal award, but may be considered an indirect expenditure.
0.00
23. Costs recorded in Program 97, Activity 72, for districtwide Information Systems Activities.
Do not include expenditures for any student
records, such as student records fees, software, or student records staff. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). *Expenditures in this
Activity will not be included in the indirect pool if this manual input item is blank.
8,948,510.46
24. General administration (organization-wide) expenditures charged in Program 97, Activity 25, Pupil Management & Safety, which is allocable
to Activities 13 or 14, if a cost allocation plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).
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).
0.00
Page 1 of 2

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

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

Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
King

For the Year Ended August 31, 2013

INDIRECT EXPENDITURES
27. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 63, Operation of Buildings,
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
28. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 64, 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).
0.00
29. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 65, Utilities, 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
30. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 67, Building and Property
Security, 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
31. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 68, Insurance, 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

Page 2 of 2

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

RUN: 11/8/2013 11:14:47 AM

Fiscal Year 2012-2013
King

Schedule for Determining School District Federal Restricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for Fiscal Year 2014-15
---TOTAL
PROGRAM
EXPENDITURE
S

CAPITAL
OUTLAY

EXCLUDED

----

DEBT
SERVICE

DISTORTING
ITEMS

(ADDED TO BASE)
UNALLOWABLE

(POOL)
INDIRECT
EXPENDITURES

(BASE)
DIRECT
EXPENDITURES

PROGRAM AND ACTIVITY TITLES
TOTAL PROGRAMS 01-89, 98, 99

484,625,570.39

194,524.50

4,689,926.61

479,741,119.28

11 Board of Directors

3,710,250.33

0.00

788,692.36

2,276,535.69

12 Superintendent's Office

4,723,298.14

0.00

0.00

4,723,298.14

13 Business Office

5,402,937.35

0.00

0.00

5,402,937.35

14 Human Resources

5,321,446.09

0.00

0.00

5,321,446.09

15 Public Relations

510,932.03

0.00

25 Pupil Management and Safety

150,894.68

0.00

61 Supervision

1,555,892.09

62 Grounds Maintenance

1,659,056.02

63 Operation of Buildings

PROGRAM 97 ACTIVITIES
645,022.28
0.00

1,461.29

509,470.74

0.00

150,894.68

0.00

2,717.00

0.00

1,553,175.09

0.00

0.00

363.89

1,658,692.13

0.00

19,891,366.47

0.00

0.00

19,891,366.47

0.00

64 Maintenance

16,228,617.26

167,117.58

945.80

16,060,553.88

0.00

65 Utilities

10,764,168.38

7,869.78

0.00

10,756,298.60

0.00

3,427,587.92

0.00

0.00

3,427,587.92

0.00

10,492.50

0.00

0.00

10,492.50

0.00

9,803,507.12

72,471.97

0.00

782,524.69

8,948,510.46

16,034.74

0.00

0.00

16,034.74

67 Building and Property
Security
68 Insurance
72 Information Systems
73 Printing
74 Warehousing

2,018,428.68

0.00

100.25

2,018,328.43

75 Motor Pool

0.00

0.00

0.00

0.00

83 Interest

0.00

0.00

0.00

84 Principal

0.00

0.00

0.00

85 Debt-Related Expenditures

0.00

0.00

0.00

85,194,909.80

250,176.33

0.00

Total Program 97

Page 1 of 2

790,102.30

61,292,881.08

22,861,750.09

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

RUN: 11/8/2013 11:14:47 AM

Fiscal Year 2012-2013
King

Schedule for Determining School District Federal Restricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for Fiscal Year 2014-15
----

Sub-Total All Programs

TOTAL
PROGRAM
EXPENDITURE
S
569,820,480.19

CAPITAL
OUTLAY

EXCLUDED

----

DEBT
SERVICE

444,700.83

0.00

DISTORTING
ITEMS

(ADDED TO BASE)
UNALLOWABLE

5,480,028.91

Unallowable Costs
TOTALS

444,700.83

0.00

5,480,028.91

*** FIXED WITH CARRY-FORWARD RESTRICTED INDIRECT RATE CALCULATION ***
FY 10-11
1. FY 10-11 INDIRECT EXPENDITURES

18,901,278.24

2. FY 10-11 DIRECT EXPENDITURES

504,676,098.99

3. FY 10-11 OVER/UNDER RECOVERY (CALCULATED)

114,953.07

4. FY 10-11 TOTAL POOL (LINE 1 + LINE 3)

19,016,231.31

5. CALCULATED FY 10-11 RESTRICTED INDIRECT RATE TO BE USED IN FY 12-13

0.0377

FY 12-13
6. FY 12-13 INDIRECT EXPENDITURES FROM COLUMN 6

22,861,750.09

7. FY 10-11 OVER/UNDER RECOVERY (LINE 3)

114,953.07

8. FY 12-13 ADJUSTED IND POOL (LINE 6 + LINE 7)

22,976,703.16

9. FY 12-13 DIRECT EXPENDITURES FROM COLUMN 7

541,034,000.36

10. FY 12-13 RESTRICTED INDIRECT RATE (LINE 5)

0.0377

11. FY 12-13 AMOUNT RECOVERED (LINE 9 * LINE 10)

20,396,981.81

12. FY 12-13 OVER/UNDER RECOVER (LINE 8 - LINE 11)

2,579,721.35

13. FY 12-13 TOTAL POOL (LINE 6 + LINE 12)

25,441,471.44

14. CALCULATED FY 12-13 RESTRICTED INDIRECT RATE TO BE USED IN FY 14-15
(LINE 13 / LINE 9)

Page 2 of 2

(BASE)
DIRECT
EXPENDITURES

22,861,750.09 479,741,119.28
-61,292,881.08

569,820,480.19

(POOL)
INDIRECT
EXPENDITURES

0.0470

61,292,881.08
22,861,750.09 541,034,000.36

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

RUN: 11/8/2013 11:14:48 AM

Fiscal Year 2012-2013
King

Schedule for Determining School District Federal Unrestricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for FY 2014-15
---TOTAL
PROGRAM
EXPENDITURE
S

CAPITAL
OUTLAY

EXCLUDED

----

DEBT
SERVICE

DISTORTING
ITEMS

(ADDED TO BASE)
UNALLOWABLE

(POOL)
INDIRECT
EXPENDITURES

(BASE)
DIRECT
EXPENDITURES

PROGRAM AND ACTIVITY TITLES
Total Programs 01-89, 98, 99

484,625,570.39

194,524.50

4,689,926.61

479,741,119.28

11 Board of Directors

3,710,250.33

0.00

788,692.36

12 Superintendents Office

4,723,298.14

0.00

0.00

4,723,298.14

13 Business Office

5,402,937.35

0.00

0.00

5,402,937.35

14 Human Resources

0.00

PROGRAM 97 ACTIVITIES

5,321,446.09

0.00

15 Public Relations

510,932.03

0.00

25 Pupil Management and Safety

150,894.68

0.00

61 Supervision

1,555,892.09

62 Grounds Maintenance

1,659,056.02

2,276,535.69

645,022.28

5,321,446.09
1,461.29

509,470.74

0.00

150,894.68

2,717.00

0.00

1,553,175.09

0.00

363.89

1,658,692.13

63 Operation of Buildings

19,891,366.47

0.00

0.00

19,891,366.47

64 Maintenance

16,228,617.26

167,117.58

945.80

16,060,553.88

65 Utilities

10,764,168.38

7,869.78

0.00

10,756,298.60

3,427,587.92

0.00

0.00

3,427,587.92

67 Building and Property
Security
68 Insurance
72 Information Systems
73 Printing

10,492.50

0.00

0.00

10,492.50

9,803,507.12

72,471.97

0.00

9,731,035.15

16,034.74

0.00

0.00

16,034.74

2,018,428.68

0.00

100.25

2,018,328.43

75 Motor Pool

0.00

0.00

0.00

0.00

83 Interest

0.00

0.00

0.00

84 Principal

0.00

0.00

0.00

85 Debt-Related Expenditures

0.00

0.00

0.00

85,194,909.80

250,176.33

0.00

74 Warehousing

Total Program 97

Page 1 of 2

790,102.30

2,277,996.98

81,876,634.19

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

RUN: 11/8/2013 11:14:48 AM

Fiscal Year 2012-2013
King

Schedule for Determining School District Federal Unrestricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for FY 2014-15
----

Sub-Total All Programs

TOTAL
PROGRAM
EXPENDITURE
S
569,820,480.19

CAPITAL
OUTLAY

EXCLUDED

----

DEBT
SERVICE

444,700.83

0.00

DISTORTING
ITEMS

5,480,028.91

Unallowable Costs
Totals

(ADDED TO BASE)
UNALLOWABLE

444,700.83

0.00

5,480,028.91

FY 10-11
73,945,895.61

2. FY 10-11 DIRECT EXPENDITURES

449,631,481.62

3. FY 10-11 OVER (UNDER) RECOVERY

1,309,580.83

4. FY 10-11 TOTAL POOL (LINE 1 + LINE 3)

75,255,476.44

5. CALCULATED FY 10-11 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 12-13

0.1674

FY 12-13
6. FY 12-13 INDIRECT EXPENDITURES FROM COLUMN 6

81,876,634.19

7. FY 10-11 OVER (UNDER) RECOVERY (LINE 3)

1,309,580.83

8. FY 12-13 ADJUSTED INDIRECT POOL (LINE 6 + LINE 7)

83,186,215.02

9. FY 12-13 DIRECT EXPENDITURES FROM COLUMN 7

482,019,116.26

10. FY 12-13 UNRESTRICTED INDIRECT RATE (LINE 5)

0.1674

11. FY 12-13 AMOUNT RECOVERED (LINE 9 * LINE 10)

80,690,000.06

12. FY 12-13 OVER (UNDER) RECOVER (LINE 8 - LINE 11)

2,496,214.96

13. FY 12-13 TOTAL POOL (LINE 6 + LINE 12)

84,372,849.15

14. CALCULATED FY 12-13 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 14-15
(LINE 13 / LINE 9)

Page 2 of 2

2,277,996.98
81,876,634.19 482,019,116.26

*** FIXED WITH CARRY-FORWARD UNRESTRICTED INDIRECT RATE CALCULATION ***

1. FY 10-11 INDIRECT EXPENDITURES

(BASE)
DIRECT
EXPENDITURES

81,876,634.19 479,741,119.28
-2,277,996.98

569,820,480.19

(POOL)
INDIRECT
EXPENDITURES

0.1750

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

RUN: 11/8/2013 11:14:49 AM

General Fund
King

Resource to Program Expenditure Report
For the Year Ended August 31, 2013
Program
Expenditures

State
Resources

Federal
Resources

Other
Resources

BASIC EDUCATION PROGRAMS
01

Basic Education

264,290,305.60

167,890,740.07

68,134.50

96,331,431.03

02

Alternative Learning Experience (ALE)

5,541,508.97

3,520,250.35

0.00

2,021,258.62

31

Vocational-Basic, State

7,854,553.75

7,854,553.75

0.00

0.00

34

Middle School Career and Technical Ed, State

397,224.13

354,751.21

0.00

42,472.92

45

Skills Center-Basic, State

385,199.60

368,516.74

0.00

16,682.86

97

Districtwide Support

TOTAL BASIC EDUCATIONAL PROGRAMS

85,194,909.80

54,120,170.72

1,528,481.24

29,546,257.84

363,663,701.85

234,108,982.84

1,596,615.74

127,958,103.27

OTHER INSTRUCTIONAL PROGRAMS
11

Federal Stimulus - Title I

12

Federal Stimulus - School Improvement

0.00

0.00

0.00

0.00

1,543,562.18

0.00

1,543,562.18

13

0.00

Federal Stimulus - State Fiscal Stabilization Fund

0.00

0.00

0.00

0.00

14

Federal Stimulus - IDEA

0.00

0.00

0.00

0.00

18

Federal Stimulus - Competitive Grants

0.00

0.00

0.00

0.00

19

Federal Stimulus - Other

38,539.00

0.00

38,539.00

0.00

21

Special Education-Supplemental, State

64,477,846.82

41,617,991.17

47,741.28

22,812,114.37

24

Special Education-Supplemental, Federal

11,413,730.23

0.00

11,413,730.23

0.00

26

Special Education-Institutions, State

0.00

0.00

0.00

0.00

29

Special Education-Other, Federal

0.00

0.00

0.00

0.00

38

Vocational, Federal

362,761.33

0.00

362,761.33

0.00

39

Vocational, Other Categorical

0.00

0.00

0.00

0.00

46

Skills Center, Federal

0.00

0.00

0.00

0.00

51

ESEA Disadvantaged, Federal

13,234,956.06

0.00

13,229,652.30

5,303.76

52

Other Title Grants Under ESEA, Federal

5,879,944.36

0.00

5,879,944.36

0.00

53

ESEA Migrant, Federal

138,744.34

0.00

138,744.34

0.00

54

Reading First, Federal

0.00

0.00

0.00

0.00

55

Learning Assistance, State

5,091,646.19

5,091,646.19

0.00

0.00

56

State Inst, Centers and Homes

742,670.62

676,079.81

0.00

66,590.81

57

State Inst, Neglected and Delinquent, Federal

302,773.19

0.00

302,773.19

0.00

58

Special and Pilot Programs, State

4,121,504.81

4,121,504.81

0.00

0.00

59

Institutions - Juveniles in Adult Jails

0.00

0.00

0.00

0.00

61

Head Start, Federal

3,828,826.56

0.00

3,828,826.56

0.00

62

Math & Science, Professional Dev., Federal

147,535.43

0.00

147,535.43

0.00

Page 1 of 2

REPORT F196
E.S.D.

Seattle Public Schools No. 001

121

COUNTY: 17

RUN: 11/8/2013 11:14:49 AM

General Fund
King

Resource to Program Expenditure Report
For the Year Ended August 31, 2013
Program
Expenditures

State
Resources

Federal
Resources

Other
Resources

OTHER INSTRUCTIONAL PROGRAMS
64

Limited English Proficiency, Federal

65

Transitional Bilingual, State

892,841.58

0.00

892,841.58

0.00

19,846,526.65

4,930,871.35

0.00

14,915,655.30

66
67

Student Achievment, State

0.00

0.00

0.00

0.00

Indian Education, Federal, JOM

0.00

0.00

0.00

0.00

68

Indian Education, Federal, ED

69

Compensatory, Other

91,104.01

0.00

91,104.01

0.00

0.00

0.00

0.00

71

Traffic Safety

0.00

38.41

0.00

0.00

38.41

73

Summer School

74

Highly Capable

75

Professional Development, State

76

Targeted Assistance, Federal

78

Youth Training Programs, Federal

79

Instructional Programs, Other

TOTAL OTHER INSTRUCTIONAL PROGRAMS

0.00

0.00

0.00

0.00

623,592.65

435,121.80

0.00

188,470.85

78,510.93

0.00

0.00

78,510.93

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

27,295,350.22

13,686.62

1,939,919.70

25,341,743.90

160,153,005.57

56,886,901.75

39,857,675.49

63,408,428.33

645,750.61

0.00

0.00

645,750.61

0.00

0.00

0.00

0.00

OTHER PROGRAMS
81

Public Radio/Television

86

Community Schools

88

Day Care

89

Other Community Services

98
99

258,304.34

36,840.80

221,463.54

0.00

1,405,676.48

0.00

459,987.72

945,688.76

School Food Services

12,092,272.57

301,647.28

9,930,793.15

1,859,832.14

Pupil Transportation

31,601,768.77

19,264,473.15

0.00

12,337,295.62

46,003,772.77

19,602,961.23

10,612,244.41

15,788,567.13

569,820,480.19

310,598,845.82

52,066,535.64

207,155,098.73

TOTAL OTHER PROGRAMS
TOTALS

Page 2 of 2

Seattle Public Schools No. 001

REPORT F196

Preliminary Special Education Maintenance of Effort

E.S.D. 121
COUNTY: 17

RUN: 11/8/2013 11:14:54 AM

King

Fiscal Year 2012-2013

This Special Education MOE test is preliminary and does not incorporate any provisions for reducing local effort pursuant to
IDEA regulations. Adjustments may be made to the data below through December following the fiscal year end. Therefore, this may
change the results to the final test completed after the December adjustments.

Preliminary FY 2012-2013 to FY 2011-2012 Aggregate Maintenance of Effort Test
1. Program 21 direct expenditures: Program 21 expenditures must include expenditure amounts related to
Revenue Account 4121 and 3121 redirected through the apportionment process to another school district or
ESD.
2. Minus Revenue 7121 Payments From Other Districts.
3. Minus Revenue 6321 Special Education-Medicaid Reimbursements.
4. Equals aggregate special education expenditures for resident special education students.
5. Preliminary Aggregate Maintenance of Effort Test (4B minus 4A). (A positive amount means the test was
passed and a negative amount indicates non-compliance.)
Preliminary FY 2012-2013 to FY 2011-2012 Per Pupil Maintenance of Effort Test
6. Resident special education students (updated by OSPI).
7. Expenditures per pupil (line 4/line 6).
8. Preliminary Per Pupil Maintenance of Effort Test (7B minus 7A). (A positive amount means the test was
passed and a negative amount indicates non-compliance.)
Preliminary Year-End Local Special Education Maintenance of Effort Test FY 2012-2013 to FY 2011-2012 Aggregate
Maintenance of Effort Test
9. Resource to program expenditure report Other Resources for Program 21 for the current year is compared
to Other Resources for Program 21 for the prior year.
10. Preliminary Local Aggregate Maintenance of Effort Test (9B minus 9A). (A positive amount means the test
was passed and a negative amount indicates non-compliance.)
11. Expenditures per pupil (line 9/line 6).
12. Preliminary Local Per Pupil Maintenance of Effort Test (11B minus 11A). (A positive amount means the
test was passed and a negative amount indicates non-compliance.)

)<
$FWXDO $
60,767,209.97

)<
$FWXDO %
64,477,846.82

38,134.53
13,977.51
60,715,097.93

73,923.00
47,741.28
64,356,182.54
3,641,084.61

6,571.89
9,238.60

7,107.89
9,054.18
-184.42

20,176,806.60

22,812,114.37
2,635,307.77

3,070.16

3,209.40
139.24

Notes:
A. Actual revenue and expenditure data are obtained from F-196 data.
B. Resident special education student data as shown on line 6 are obtained from 1220 Reports and include students in ages birth-2, 3-PreK, and
K-21.
C. Based on the information to date, the school district has passed the preliminary year-end Maintenance of Effort Test if *ONE* of the values
on line 5, 8, 10, *OR* 12 is a zero or positive.
If *ALL* values on lines 5, 8, 10 *AND* 12 are negative, the district is non-compliant for the preliminary year-end Maintenance of Effort Test.

Page 1 of 1

REPORT F196
E.S.D.
121
COUNTY: 17 King

Seattle Public Schools No. 001
Preliminary Federal Cross-Cutting Maintenance of Effort
Fiscal Year 2012-2013

RUN:11/8/2013 11:15:02 AM

This is the preliminary Federal Cross-Cutting Maintenance of Effort. Adjustments may be made to the data below through December following
the fiscal year end. Therefore, this may change the results to the final test completed after the December adjustments.
Data Items Used in the Federal Cross-Cutting Maintenance of Effort Test
Description
Total Expenditures
Public Radio/Television
Community Schools
Day Care
Other Community Services
School Food Services
Debt Service, Interest
Debt Service, Principal
Debt Service, Debt Related
Expenditures
Capital Outlay, All Object 9
Federal, General Purpose Revenue
Federal, Special Purpose Revenue
Food Service Deficit
Food Services Revenue, Federal
Food Services Revenue, Federal
Food Services Revenue, Federal
Food Services Revenue, USDA
Commodities
Capital Outlay, Stim, Title I
Capital Outlay, Stim, Schl Imprv
Capital Outlay, Stim, SFSF
Capital Outlay, Stim, IDEA
Capital Outlay, Stim, Compt Grants
Capital Outlay, Stim, Other
Capital Outlay, Sp Ed, Sup, Fed
Capital Outlay, Sp Ed, Inst, St
Capital Outlay, Sp Ed, Oth, Fed
Capital Outlay, Voc, Fed
Capital Outlay, Voc, Other
Capital Outlay, Skill Cntr, Fed
Capital Outlay, ESEA DisadvantagedFederal
Capital Outlay, Other Title Grants
Under ESEA-Federal
Capital Outlay, ESEA MigrantFederal
Capital Outlay, Read First, Fed
Capital Outlay, St In, Ctr/Hm, D
Capital Outlay, St In, N/D, Fed
Capital Outlay, In, Juveniles in
Adult Jails
Capital Outlay, Head Start, Fed
Capital Outlay, MS, Pro Dv, Fed
Capital Outlay, LEP, Fed
Capital Outlay, Ind Ed, Fd, JOM
Capital Outlay, Ind Ed, Fd, ED

Operation
+
(plus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)

Food Services Deficit Calculation

FY 2012 - 13
569,820,480.19
645,750.61
0.00
258,304.34
1,405,676.48
12,092,272.57
0.00
0.00
0.00

FY 2011 - 12
544,868,916.01
538,887.55
0.00
245,279.77
369,171.27
11,936,972.51
0.00
0.00
0.00

+
+
+
+
+

(minus)
(minus)
(minus)
(plus)
(plus)
(plus)
(plus)
(plus)

444,700.83
68,205.90
51,998,329.74
0.00
9,626,077.77
0.00
0.00
304,715.38

202,611.95
152,414.25
55,728,119.29
0.00
9,461,754.78
0.00
0.00
435,485.26

+
+
+
+
+
+
+
+
+
+
+
+
+

(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
15,638.06

0.00
0.00
0.00
0.00
0.00
0.00
328.00

+

(plus)

0.00

0.00

+

(plus)

0.00

0.00

+
+
+
+

(plus)
(plus)
(plus)
(plus)

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

+
+
+
+
+

(plus)
(plus)
(plus)
(plus)
(plus)

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

Page 1 of 2

Total Program 98

+

Revenue 2298 (Local)
Revenue 4198 (State)
Revenue 4398 (State)
Revenue 6198 (Fed)
Revenue 6298 (Fed)
Revenue 6398 (Fed)
Revenue 6998 (Fed)
Revenue 7198 (Other)
Revenue 8198 (Other)
TOTAL FOOD SERVICES DEFICIT

-

FY 2012 - 13
12,092,272.5
7
2,867,417.23
301,647.28
0.00
9,626,077.77
0.00
0.00
304,715.38
0.00
0.00
1,007,585.09

Note:
If Total Food Service Deficit is a positive
amount, it is added to the total aggregate
expenditures. If Total Food Service
Deficit is a negative amount, zero dollars
are displayed.

FY 2011 - 12
11,936,972.5
1
3,013,832.13
309,255.29
0.00
9,461,754.78
0.00
0.00
435,485.26
0.00
0.00
1,283,354.95

REPORT F196
E.S.D.
121
COUNTY: 17 King
Description
Capital Outlay, Comp, Othr
Capital Outlay, Target Asst, Fed
Capital Outlay, Yth Trg Pm, Fed
Capital Outlay, Inst Pgm, Othr
Capital Outlay, Public Radio/TV
Capital Outlay, Comm Schools
Capital Outlay, Day Care
Capital Outlay, Othr Comm Srv
Capital Outlay, Food Services
Total Expenditures for Preliminary
Maintenance of Effort

Seattle Public Schools No. 001
Preliminary Federal Cross-Cutting Maintenance of Effort
Fiscal Year 2012-2013
Operation
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
=
(equals)

FY 2012 - 13
0.00
0.00
0.00
49,282.54
14,002.86
0.00
0.00
0.00
2,623.02
512,919,579.35

FY 2011 - 12
0.00
0.00
0.00
51,298.54
0.00
0.00
0.00
0.00
2,291.45
485,646,617.45

FY 12-13/FY 11-12

1.06

The amount for the current fiscal year should be at least 90 percent of the previous year's amount.

Page 2 of 2

RUN:11/8/2013 11:15:02 AM

Seattle Public Schools No. 001

REPORT F-196
E.S.D.

Fiscal Year 2012-2013

121

COUNTY: 17

RUN: 11/8/2013 11:15:12 AM

King

Preliminary Vocational Education Maintenance of Effort

This is the preliminary Vocational Education Maintenance of Effort. Adjustments may be made to the data below through December following the
fiscal year end. Therefore, this may change the results to the final test completed after the December adjustments.
Description

Operation
+ (plus)

FY 2012 - 13
7,854,553.75

FY 2011 - 12
7,679,478.62

Program 34, Middle School Career and Technical Education?State

+ (plus)

397,224.13

300,572.70

Program 38, Vocational--Federal

+ (plus)

362,761.33

370,832.61

Program 39, Vocational--Other Categorical

+ (plus)

0.00

19,981.90

Program 45, Skills Center--State

+ (plus)

385,199.60

0.00

Program 31, Vocational--Basic State

+ (plus)

0.00

0.00

Secondary Vocational Education Revenue

- (minus)

376,410.11

384,390.90

Skills Center Revenue

- (minus)

0.00

0.00

Secondary Vocational Education Revenue

- (minus)

0.00

0.00

= equals

8,623,328.70

7,685,902.23

Program 46, Skills Center--Federal

Total Expenditures for Preliminary Maintenance of Effort

FY 12-13 / FY 11-12
This report is for information only and does not reflect on the financial condition of the district.

Page 1 of 1

1.12

REPORT F196
E.S.D.

RUN: 11/8/2013 11:15:15 AM

121

COUNTY: 17

Seattle Public Schools No.001
King

Financial Edit Report Fiscal Year 2012-2013

GENERAL FUND
Type

Number

Message

Amount 1

Info

1.523

**Warning** On the Certification Page, number of days operated
is less than 180 days. ***Attach State Board of Education
waiver approval letter***. Emergency waivers are not
considered a reduction in days for this entry.

Info

1.537

On the Balance Sheet GF G.L. 240, Cash on Deposit with County
Treasurer, is not equal to F-197 County Treasurer Item 240,
Cash on Deposit with County Treasurer.

84,999,086.29

86,220,852.43

Info

1.538

On the Balance Sheet GF G.L. 241, Minus Outstanding Warrants,
is not equal to F-197 County Treasurer Item 241, Minus
Outstanding Warrants.

8,408,729.79

8,423,961.87

Info

1.554

Your district has a negative GF revenue account 6111.

-188.87

Info

1.556

Your district has a negative GF expenditures in
Program/Activity/Object 12-31-7.

-675.00

Info

1.556

Your district has a negative GF expenditures in
Program/Activity/Object 64-24-2.

-289.60

Info

1.556

Your district has a negative GF expenditures in
Program/Activity/Object 71-27-5.

-489.35

Info

1.585

On the Special Education Maintenance of Effort test, ONE of
the values on line 5, 8, 10, OR 12 is zero or a positive
number. Your district has passed the Preliminary Special
Education MOE test. "Good job"

Info

1.588

Your district has passed the Preliminary Federal Cross-Cutting
MOE. Current year aggregate expenditures are greater than the
previous year aggregate expenditures. *Good job*

Info

1.589

On the Data Requirements for End-of-Year Reporting to
Apportionment report, your district's Fire Protection Services
expenditures are blank. Did your district incur Fire
Protection Services expenditures?

Info

1.599

On the Data Requirements for Supplemental Reports the impact
fees item is blank. Did your district receive impact fees
revenue this year?

0.00

Info

1.600

On the Data Requirements for Supplemental Reports the
mitigation fees item is blank. Did your district receive
mitigation fees revenue this year?

0.00

Info

1.603

**Warning** Your district is approved to have a Skills Center.
Revenue 6146 is zero.

0.00

Info

1.603

**Warning** Your district is approved to have a Skills Center.
Revenue 6246 is zero.

0.00

Page 1 of 3

Amount 2

177.00

REPORT F196
E.S.D.

RUN: 11/8/2013 11:15:15 AM

121

COUNTY: 17

Seattle Public Schools No.001
King

Financial Edit Report Fiscal Year 2012-2013

Continued
Type

Number

Message

Amount 1

Amount 2

Info

1.603

**Warning** Your district is approved to have a Skills Center.
Revenue 6346 is zero.

0.00

Info

1.605

**Warning** There are no expeditures in Program 46, but
district has Skills Center.

0.00

Info

1.608

**Warning** There are expenditures in Program 45, but district
does not have Skills Center.

Info

1.611

On the Data Requirements for Supplemental Reports Education
Job Funds expenditures are blank. Did your district incur
Education Job Fund expenditures?

385,199.60
0.00

ASSOCIATED STUDENT BODY FUND
Type

Number

Message

Amount 1

Amount 2

Info

4.502

On the Balance Sheet, ASB G.L. 240, Cash on Deposit with
County Treasurer, is not equal to F-197 County Treasurer Item
240, Cash on Deposit with County Treasurer.

2,847,206.45

2,923,003.03

Info

4.503

On the Balance Sheet, ASB G.L. 241, Minus Warrants
Outstanding, is not equal to F-197 County Treasurer Item 241,
Minus Warrants Outstanding.

21,861.70

24,407.70

Info

4.507

On the Balance Sheet General Ledger GL 750 is negative.

-10,752.86

DEBT SERVICE FUND
Type

Number

Message

Amount 1

Amount 2

Info

3.502

On the Balance Sheet DSF G.L. 240, Cash on Deposit with County
Treasurer, is not equal to F-197 County Treasurer report item
240, Cash on Deposit with County Treasurer.

5,243,679.14

5,434,669.62

Info

3.510

On the Balance Sheet General Ledger GL 750 is negative.

CAPITAL PROJECTS FUND

Page 2 of 3

-19,799.09

REPORT F196
E.S.D.

RUN: 11/8/2013 11:15:15 AM

121

COUNTY: 17

Seattle Public Schools No.001
King

Financial Edit Report Fiscal Year 2012-2013

Continued
Type

Number

Message

Amount 1

Info

2.501

CPF revenue account 1100 is not equal to County Treasurer Cash
File F-197 account 20.

44,715,687.33

44,715,685.25

Info

2.504

On the Balance Sheet CPF G.L. 240, Cash on Deposit with County
Treasurer, is not equal to F-197 County Treasurer report Item
240, Cash on Deposit with County Treasurer.

101,381,226.60

104,223,660.32

Info

2.510

On the Balance Sheet General Ledger GL 340 is negative.

-74,111.03

Info

2.510

On the Balance Sheet General Ledger GL 750 is negative.

-385,627.54

Info

2.511

Your district has a negative CPF revenue account 2900.

TRANSPORTATION VEHICLE FUND
Transportation Vehicle Fund:

Cleared all edits

PERMANENT FUND
Permanent Fund:

Cleared all edits

PRIVATE PURPOSE TRUST/OTHER TRUST FUND
Private Purpose Trust/Other Trust Fund:

Cleared all edits

Page 3 of 3

-495.66

Amount 2

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