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REPORT F196 Monroe School District No.

103 RUN: 11/13/2010 10:50:54 PM

E.S.D. 189 F-196 Annual Financial Statements

COUNTY: 31 Snohomish Fiscal Year 2009-2010

ANNUAL FINANCIAL STATEMENTS

Certification Page

Balance Sheet as of August 31, 2010-All Funds

Statement of Revenues, Expenditures, and Changes in Fund Balance For the Year Ended August 31, 2010-All Funds

Budgetary Comparison Schedules-All Funds

Statement of Fiduciary Net Assets

Statement of Changes in Fiduciary Net Assets

Schedule of Long-Term Debt

Report of Revenues and Other Financing Sources-All Funds

Program/Activity/Object Report
REPORT F196 MONROE SCHOOL DISTRICT NO. 103 RUN: 11/13/2010 10:50:55 PM

F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR 2009-2010

CERTIFICATION
The Annual Financial Statements (Report F-196) for Monroe School District No. 103 of Snohomish County for the fiscal year ended August 31,
2010, 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 176 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, 2009-August 31, 2010

Approved:
School District Superintendent or Authorized Official Date
Reviewed:
ESD Superintendent or Authorized Official Date

Transportation
Debt Service Capital Vehicle
REPORT F-196 SUMMARY General Fund ASB Fund Fund Projects Fund Fund Permanent Fund Total
Total Revenues and Other Financing 65,229,166.46 729,995.43 5,192,699.00 2,839,843.16 453,781.20 0.00 74,445,485.25
Sources
Total Expenditures 63,806,647.71 766,042.44 5,380,165.44 3,147,726.81 531,633.69 0.00 73,632,216.09
Other Financing Uses 354,755.43 0.00 0.00 0.00 354,755.43
Excess of Revenues/Other Financing 1,067,763.32 -36,047.01 -187,466.44 -307,883.65 -77,852.49 0.00 458,513.73
Sources Over/(Under) Expenditures
and Other Financing Uses
Beginning Total Fund Balance 3,507,374.33 371,268.34 2,482,469.19 953,236.91 89,386.17 7,403,734.94
Prior Year(s) Corrections or 0.00 0.00 0.00 133,571.84 0.00 133,571.84
Restatements
Ending Total Fund Balance 4,575,137.65 335,221.33 2,295,002.75 778,925.10 11,533.68 0.00 7,995,820.51

Locked Date: Nov 02, 2010 Certification Page


REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:50:57 PM

E.S.D. 189 Balance Sheet

COUNTY: 31 Snohomish Governmental Funds

August 31, 2010

Debt Capital Transportation


General ASB Service Projects Vehicle Permanent
Fund Fund Fund Fund Fund Fund Total

ASSETS:
Cash and Cash Equivalents 2,109,026.21 19,480.88 15,297.30 679,607.49 2.43 0.00 2,823,414.31
Minus Warrants Outstanding -2,063,231.68 -13,480.33 0.00 -673,361.67 0.00 0.00 -2,750,073.68
Taxes Receivable 6,811,337.18 2,855,449.83 1,249,258.68 168.08 10,916,213.77
Due From Other Funds 2,054.73 0.00 0.00 7,352.22 0.00 0.00 9,406.95
Due From Other Governmental 440,942.27 0.00 0.00 75,024.34 0.00 0.00 515,966.61
Units
Accounts Receivable 70,401.99 0.00 0.00 0.00 0.00 0.00 70,401.99
Interfund Loans Receivable 0.00 0.00 0.00
Accrued Interest Receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Inventory 78,568.17 0.00 78,568.17
Prepaid Items 99,912.46 0.00 0.00 0.00 0.00 99,912.46
Investments 4,847,192.54 463,679.14 2,279,705.45 1,134,770.43 11,531.25 0.00 8,736,878.81
Investments/Cash With Trustee 0.00 0.00 0.00 0.00 0.00 0.00
Investments-Deferred 0.00 0.00 0.00
Compensation
Self-Insurance Security 0.00 0.00
Deposit
TOTAL ASSETS 12,396,203.87 469,679.69 5,150,452.58 2,472,651.49 11,701.76 0.00 20,500,689.39
LIABILITIES:
Accounts Payable 672,288.99 132,403.63 0.00 444,287.71 0.00 0.00 1,248,980.33
Contracts Payable Current 18,364.56 0.00 180.00 0.00 0.00 18,544.56
Accrued Interest Payable 0.00 0.00
Accrued Salaries 274,429.80 0.00 0.00 274,429.80
Revenue Anticipation Notes 0.00 0.00 0.00 0.00 0.00
Payable
Payroll Deductions and Taxes 5,151.65 0.00 0.00 5,151.65
Payable
Due To Other Governmental 0.00 0.00 0.00 0.00 0.00 0.00
Units
Deferred Compensation Payable 0.00 0.00 0.00
Estimated Employee Benefits 0.00 0.00
Payable
Due To Other Funds 7,352.22 2,054.73 0.00 0.00 0.00 0.00 9,406.95

Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:50:57 PM

E.S.D. 189 Balance Sheet

COUNTY: 31 Snohomish Governmental Funds

August 31, 2010

Debt Capital Transportation


General ASB Service Projects Vehicle Permanent
Fund Fund Fund Fund Fund Fund Total

LIABILITIES:
Interfund Loans Payable 0.00 0.00 0.00 0.00 0.00
Deposits 25,965.00 0.00 0.00 25,965.00
Matured Bonds Payable 0.00 0.00
Matured Bond Interest Payable 0.00 0.00
Arbitrage Rebate Payable 0.00 0.00 0.00 0.00 0.00
Deferred Revenue 6,817,514.00 0.00 2,855,449.83 1,249,258.68 168.08 0.00 10,922,390.59
TOTAL LIABILITIES 7,821,066.22 134,458.36 2,855,449.83 1,693,726.39 168.08 0.00 12,504,868.88
FUND BALANCE:
Reservation Of Fund Balance 174,743.00 0.00 0.00 722,453.86 0.00 0.00 897,196.86
Unreserved, Designated Fund 525,449.00 0.00 0.00 0.00 525,449.00
Balance
Unreserved, Undesignated Fund 3,874,945.65 335,221.33 2,295,002.75 56,471.24 11,533.68 0.00 6,573,174.65
Balance
TOTAL FUND BALANCE 4,575,137.65 335,221.33 2,295,002.75 778,925.10 11,533.68 0.00 7,995,820.51

TOTAL LIABILITIES AND FUND 12,396,203.87 469,679.69 5,150,452.58 2,472,651.49 11,701.76 0.00 20,500,689.39
BALANCE

Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:50:58 PM

E.S.D. 189 Statement of Revenues, Expenditures, and Changes in Fund Balance

COUNTY: 31 Snohomish Governmental Funds

For the Year Ended August 31, 2010

Debt Capital Transportation


General ASB Service Projects Vehicle Permanent
Fund Fund Fund Fund Fund Fund Total

REVENUES:
Local 13,949,924.80 729,995.43 5,192,699.00 2,389,838.45 350.16 22,262,807.84
State 45,897,489.29 0.00 75,024.34 453,431.04 46,425,944.67
Federal 2,936,628.70 0.00 0.00 0.00 2,936,628.70
Federal Stimulus 1,642,594.31 1,642,594.31
Other 802,138.36 20,224.94 0.00 0.00 822,363.30
TOTAL REVENUES 65,228,775.46 729,995.43 5,192,699.00 2,485,087.73 453,781.20 0.00 74,090,338.82

EXPENDITURES:
CURRENT:
Regular Instruction 37,598,136.99 37,598,136.99
Federal Stimulus 1,509,532.25 1,509,532.25
Special Education 6,820,014.26 6,820,014.26
Vocational Education 2,725,593.89 2,725,593.89
Skills Center 0.00 0.00
Compensatory Programs 1,902,498.45 1,902,498.45
Other Instructional Programs 1,218,872.80 1,218,872.80
Community Services 112,840.78 112,840.78
Support Services 11,861,451.99 11,861,451.99
Student Activities/Other 766,042.44 0.00 766,042.44

CAPITAL OUTLAY:
Sites 17,605.85 17,605.85
Building 2,806,896.27 2,806,896.27
Equipment 308,274.69 308,274.69
Energy 0.00 0.00
Transportation Equipment 531,633.50 531,633.50
Other 57,706.30 57,706.30

DEBT SERVICE:
Principal 0.00 3,795,000.00 0.00 0.00 3,795,000.00
Interest and Other Charges 0.00 1,585,165.44 14,950.00 0.19 1,600,115.63
TOTAL EXPENDITURES 63,806,647.71 766,042.44 5,380,165.44 3,147,726.81 531,633.69 0.00 73,632,216.09
REVENUES OVER (UNDER) EXPENDITURES 1,422,127.75 -36,047.01 -187,466.44 -662,639.08 -77,852.49 0.00 458,122.73

Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:50:58 PM

E.S.D. 189 Statement of Revenues, Expenditures, and Changes in Fund Balance

COUNTY: 31 Snohomish Governmental Funds

For the Year Ended August 31, 2010

Debt Capital Transportation


General ASB Service Projects Vehicle Permanent
Fund Fund Fund Fund Fund Fund Total

OTHER FINANCING SOURCES (USES):


Bond Sales & Refunding Bond Sales 0.00 0.00 0.00 0.00 0.00
Long-Term Financing 0.00 0.00 0.00 0.00
Transfers In 0.00 0.00 354,755.43 0.00 354,755.43
Transfers Out (GL 536) -354,755.43 0.00 0.00 0.00 0.00 -354,755.43
Other Financing Uses (GL 535) 0.00 0.00 0.00 0.00 0.00
Other 391.00 0.00 0.00 0.00 391.00
TOTAL OTHER FINANCING SOURCES (USES) -354,364.43 0.00 354,755.43 0.00 0.00 391.00

EXCESS OF REVENUES/OTHER FINANCING SOURCES 1,067,763.32 -36,047.01 -187,466.44 -307,883.65 -77,852.49 0.00 458,513.73
OVER (UNDER) EXPENDITURES AND OTHER
FINANCING USES

BEGINNING TOTAL FUND BALANCE 3,507,374.33 371,268.34 2,482,469.19 953,236.91 89,386.17 0.00 7,403,734.94
Prior Year(s) Corrections or 0.00 0.00 0.00 133,571.84 0.00 0.00 133,571.84
Restatements
ENDING TOTAL FUND BALANCE 4,575,137.65 335,221.33 2,295,002.75 778,925.10 11,533.68 0.00 7,995,820.51

Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:00 PM

E.S.D. 189 Budgetary Comparison Schedule

COUNTY: 31 Snohomish General Fund

For The Year Ended August 31, 2010

Variance with
Final Budget
POSITIVE
REVENUES: FINAL BUDGET ACTUAL (NEGATIVE)
Local 14,373,593.00 13,949,924.80 -423,668.20
State 44,862,029.00 45,897,489.29 1,035,460.29
Federal 2,958,571.00 2,936,628.70 -21,942.30
Federal Stimulus 2,094,614.00 1,642,594.31 -452,019.69
Other 1,040,800.00 802,138.36 -238,661.64
TOTAL REVENUES 65,329,607.00 65,228,775.46 -100,831.54
EXPENDITURES
CURRENT:
Regular Instruction 37,257,363.00 37,598,136.99 -340,773.99
Federal Stimulus 1,857,008.00 1,509,532.25 347,475.75
Special Education 7,011,975.00 6,820,014.26 191,960.74
Vocational Education 2,463,059.00 2,725,593.89 -262,534.89
Skills Center 0.00 0.00 0.00
Compensatory Programs 1,965,314.00 1,902,498.45 62,815.55
Other Instructional Programs 2,225,705.00 1,218,872.80 1,006,832.20
Community Services 90,957.00 112,840.78 -21,883.78
Support Services 12,629,475.00 11,861,451.99 768,023.01
Student Activities/Other
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other 0.00 57,706.30 -57,706.30
DEBT SERVICE:
Principal 0.00 0.00 0.00
Interest and Other Charges 0.00 0.00 0.00
TOTAL EXPENDITURES 65,500,856.00 63,806,647.71 1,694,208.29

REVENUES OVER (UNDER) EXPENDITURES -171,249.00 1,422,127.75 1,593,376.75

Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:00 PM

E.S.D. 189 Budgetary Comparison Schedule

COUNTY: 31 Snohomish General Fund

For The Year Ended August 31, 2010

Variance with
Final Budget
POSITIVE
OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL (NEGATIVE)
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 -354,755.43 -354,755.43
Other Financing Uses (GL 535) 0.00 0.00 0.00
Other 0.00 391.00 391.00
TOTAL OTHER FINANCING SOURCES (USES) 0.00 -354,364.43 -354,364.43

EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) -171,249.00 1,067,763.32 1,239,012.32


EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE 2,960,000.00 3,507,374.33 547,374.33
Prior Year(s) Corrections or Restatements 0.00 0.00
ENDING TOTAL FUND BALANCE 2,788,751.00 4,575,137.65 1,786,386.65

Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:07 PM

E.S.D. 189 Budgetary Comparison Schedule

COUNTY: 31 Snohomish Associated Student Body Fund

For The Year Ended August 31, 2010

Variance with
Final Budget
POSITIVE
REVENUES: FINAL BUDGET ACTUAL (NEGATIVE)
Local 1,088,913.00 729,995.43 -358,917.57
State
Federal
Federal Stimulus
Other
TOTAL REVENUES 1,088,913.00 729,995.43 -358,917.57
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Vocational Education
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
Student Activities/Other 1,130,742.00 766,042.44 364,699.56
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other
DEBT SERVICE:
Principal
Interest and Other Charges
TOTAL EXPENDITURES 1,130,742.00 766,042.44 364,699.56

REVENUES OVER (UNDER) EXPENDITURES -41,829.00 -36,047.01 5,781.99

Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:07 PM

E.S.D. 189 Budgetary Comparison Schedule

COUNTY: 31 Snohomish Associated Student Body Fund

For The Year Ended August 31, 2010

Variance with
Final Budget
POSITIVE
OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL (NEGATIVE)
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) -41,829.00 -36,047.01 5,781.99


EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE 315,178.00 371,268.34 56,090.34
Prior Year(s) Corrections or Restatements 0.00 0.00
ENDING TOTAL FUND BALANCE 273,349.00 335,221.33 61,872.33

Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:08 PM

E.S.D. 189 Budgetary Comparison Schedule

COUNTY: 31 Snohomish Debt Service Fund

For The Year Ended August 31, 2010

Variance with
Final Budget
POSITIVE
REVENUES: FINAL BUDGET ACTUAL (NEGATIVE)
Local 5,226,596.00 5,192,699.00 -33,897.00
State 0.00 0.00 0.00
Federal 0.00 0.00 0.00
Federal Stimulus
Other
TOTAL REVENUES 5,226,596.00 5,192,699.00 -33,897.00
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 3,795,000.00 3,795,000.00 0.00
Interest and Other Charges 1,591,481.00 1,585,165.44 6,315.56
TOTAL EXPENDITURES 5,386,481.00 5,380,165.44 6,315.56

REVENUES OVER (UNDER) EXPENDITURES -159,885.00 -187,466.44 -27,581.44

Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:08 PM

E.S.D. 189 Budgetary Comparison Schedule

COUNTY: 31 Snohomish Debt Service Fund

For The Year Ended August 31, 2010

Variance with
Final Budget
POSITIVE
OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL (NEGATIVE)
Bond Sales and Refunding Bond Sales 0.00 0.00 0.00
Long-Term Financing
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 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) -159,885.00 -187,466.44 -27,581.44


EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE 2,450,000.00 2,482,469.19 32,469.19
Prior Year(s) Corrections or Restatements 0.00 0.00
ENDING TOTAL FUND BALANCE 2,290,115.00 2,295,002.75 4,887.75

Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:11 PM

E.S.D. 189 Budgetary Comparison Schedule

COUNTY: 31 Snohomish Capital Projects Fund

For The Year Ended August 31, 2010

Variance with
Final Budget
POSITIVE
REVENUES: FINAL BUDGET ACTUAL (NEGATIVE)
Local 2,371,450.00 2,389,838.45 18,388.45
State 100,000.00 75,024.34 -24,975.66
Federal 0.00 0.00 0.00
Federal Stimulus
Other 0.00 20,224.94 20,224.94
TOTAL REVENUES 2,471,450.00 2,485,087.73 13,637.73
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 17,605.85 -17,605.85
Building 2,386,000.00 2,806,896.27 -420,896.27
Equipment 541,118.00 308,274.69 232,843.31
Energy 500,000.00 0.00 500,000.00
Transportation Equipment
Other
DEBT SERVICE:
Principal 0.00 0.00 0.00
Interest and Other Charges 39,000.00 14,950.00 24,050.00
TOTAL EXPENDITURES 3,466,118.00 3,147,726.81 318,391.19

REVENUES OVER (UNDER) EXPENDITURES -994,668.00 -662,639.08 332,028.92

Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:11 PM

E.S.D. 189 Budgetary Comparison Schedule

COUNTY: 31 Snohomish Capital Projects Fund

For The Year Ended August 31, 2010

Variance with
Final Budget
POSITIVE
OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL (NEGATIVE)
Bond Sales and Refunding Bond Sales 0.00 0.00 0.00
Long-Term Financing 0.00 0.00 0.00
Transfers In 500,000.00 354,755.43 -145,244.57
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
TOTAL OTHER FINANCING SOURCES (USES) 500,000.00 354,755.43 -145,244.57

EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) -494,668.00 -307,883.65 186,784.35


EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE 953,237.00 953,236.91 -0.09
Prior Year(s) Corrections or Restatements 133,571.84 133,571.84
ENDING TOTAL FUND BALANCE 458,569.00 778,925.10 320,356.10

Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:13 PM

E.S.D. 189 Budgetary Comparison Schedule

COUNTY: 31 Snohomish Transportation Vehicle Fund

For The Year Ended August 31, 2010

Variance with
Final Budget
POSITIVE
REVENUES: FINAL BUDGET ACTUAL (NEGATIVE)
Local 500.00 350.16 -149.84
State 451,293.00 453,431.04 2,138.04
Federal 0.00 0.00 0.00
Federal Stimulus
Other 0.00 0.00 0.00
TOTAL REVENUES 451,793.00 453,781.20 1,988.20
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 539,953.00 531,633.50 8,319.50
Other
DEBT SERVICE:
Principal 0.00 0.00 0.00
Interest and Other Charges 0.00 0.19 -0.19
TOTAL EXPENDITURES 539,953.00 531,633.69 8,319.31

REVENUES OVER (UNDER) EXPENDITURES -88,160.00 -77,852.49 10,307.51

Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:13 PM

E.S.D. 189 Budgetary Comparison Schedule

COUNTY: 31 Snohomish Transportation Vehicle Fund

For The Year Ended August 31, 2010

Variance with
Final Budget
POSITIVE
OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL (NEGATIVE)
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 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) -88,160.00 -77,852.49 10,307.51


EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE 89,386.00 89,386.17 0.17
Prior Year(s) Corrections or Restatements 0.00 0.00
ENDING TOTAL FUND BALANCE 1,226.00 11,533.68 10,307.68

Page 2 of 2
Monroe School District No. 103 RUN: 11/13/2010 10:51:15 PM
REPORT F196
Statement Of Fiduciary Net Assets
E.S.D. 189
Fiduciary Funds
COUNTY: 31 Snohomish
August 31, 2010

Private
ASSETS: Purpose Trust Other Trust
Imprest Cash 0.00 0.00
Cash On Hand 0.00 0.00
Cash On Deposit with Cty Treas 540.44 0.00
Minus Warrants Outstanding -540.00 0.00
Due From Other Funds 0.00 0.00
Accounts Receivable 0.00 0.00
Accrued Interest Receivable 0.00 0.00
Investments 37,681.36 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 0.00
Accum Depreciation, Buildings 0.00
Accum Depreciation, Equipment 0.00 0.00
TOTAL ASSETS 37,681.80 0.00
LIABILITIES:
Accounts Payable 750.00 0.00
Due To Other Funds 0.00 0.00
TOTAL LIABILITIES 750.00 0.00

NET ASSETS:
Net assets held in trust for:
Reserved for Other Items 0.00 0.00
Reserved for Self Insured Risk 0.00
Reserved for Trust Principal 30,000.00 0.00
Unreserved, Designated for Other Items 0.00 0.00
Unreserved, Undesignated Fund Balance 6,931.80 0.00
TOTAL NET ASSETS 36,931.80 0.00

Page 1 of 1
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:17 PM

E.S.D. 189 Statement of Changes in Fiduciary Net Assets

COUNTY: 31 Snohomish Fiduciary Funds

For the Year Ended August 31, 2010

ADDITIONS: Private Purpose


Contributions: Trust Other Trust
Private Donations 1,876.61 0.00
Employer 0.00
Members 0.00
Other 0.00 0.00
TOTAL CONTRIBUTIONS 1,876.61 0.00
Investment Income:
Net Appreciation (Depreciation) in Fair Value 0.00 0.00
Interest and Dividends 113.64 0.00
Less Investment Expenses 0.00 0.00
Net Investment Income 113.64 0.00
Other Additions:
Rent or Lease Revenue 0.00 0.00
Total Other Additions 0.00 0.00
TOTAL ADDITIONS 1,990.25 0.00
DEDUCTIONS:
Benefits 0.00
Refund of Contributions 0.00 0.00
Administrative Expenses 0.00 0.00
Scholarships 1,500.00
Other 3,288.30 0.00
TOTAL DEDUCTIONS 4,788.30 0.00

Net Increase (Decrease) -2,798.05 0.00


Net Assets--Beginning 39,729.85 0.00
Prior Year(s) Corrections or Restatements 0.00 0.00
NET ASSETS--ENDING 36,931.80 0.00

Page 1 of 1
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:23 PM

E.S.D. 189 Schedule of Long-Term Debt

COUNTY: 31 Snohomish For the Year Ended August 31, 2010

Beginning Ending
Outstanding Debt Amount Amount Outstanding Debt
Description September 1, 2009 Issued/Increased Redeemed/Decreased August 31, 2010

Total Voted Bonds 36,810,000.00 0.00 3,570,000.00 33,240,000.00


Total Non-Voted Notes/Bonds 225,000.00 0.00 225,000.00 0.00
Qualified Zone Academy Bonds (QZAB) 0.00 0.00 0.00 0.00
Qualified School Construction Bonds(QSCB) 0.00 0.00 0.00 0.00

Other Long-Term Debt:


Capital Leases 0.00 0.00 0.00 0.00
Contracts Payable (GL 603) 0.00 0.00 0.00 0.00
NonCancellable Operating Leases 628,911.96 0.00 209,784.96 419,127.00
Claims & Judgments 0.00 0.00 0.00 0.00
Compensated Absences 917,705.47 429,346.91 210,833.18 1,136,219.20
Other Long-Term Debt 0.00 0.00 0.00 0.00

Total Other Long-Term Debt 1,546,617.43 429,346.91 420,618.14 1,555,346.20

TOTAL LONG-TERM DEBT 38,581,617.43 429,346.91 4,215,618.14 34,795,346.20

Page 1 of 1
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:24 PM

E.S.D. 189 Report of Revenues and Other Financing Sources

COUNTY: 31 Snohomish For the Year Ended August 31, 2010

Debt Capital Transportation


General Service Projects Vehicle
Fund Fund Fund Fund
LOCAL TAXES
1100 Local Property Tax 12,125,008.68 5,183,747.08 2,285,043.44 21.08
1300 Sale of Tax Title Property 0.00 0.00 0.00 0.00
1400 Local in Lieu of Taxes 0.00 0.00 0.00 0.00
1500 Timber Excise Tax 4,300.58 3,699.83 1,649.66 0.00
1600 County-Administered Forests 0.00 0.00 0.00 0.00
1900 Other Local Taxes 0.00 0.00 0.00 0.00
1000 Total Local Taxes 12,129,309.26 5,187,446.91 2,286,693.10 21.08
LOCAL SUPPORT NONTAX
2100 Tuition and Fees, Unassigned 428,652.34
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 27,896.74
2186 Community School Tuitions and Fees 28,660.42
2188 Day Care Tuitions and Fees 0.00
2200 Sales of Goods, Supplies and Services, Unassigned 22,573.66 0.00 0.00
2231 Secondary Voc. Ed., Sales of Goods, Supplies and 16,314.63
Services
2245 Skills Center, Sales of Goods, Supplies and Services 0.00
2288 Day Care 0.00
2289 Other Community Services 0.00
2298 Food Services 723,903.69
2300 Investment Earnings 13,287.72 5,252.09 4,599.38 329.08
2400 Interfund Loan Interest Earnings 0.00 0.00
2500 Gifts and Donations 134,970.57 0.00 0.00
2600 Fines and Damages 12,775.57 0.00 0.00
2700 Rentals and Leases 80,263.09 0.00 0.00 0.00
2800 Insurance Recoveries 1,888.84 0.00 0.00
2900 Local Support Nontax, Unassigned 329,428.27 0.00 98,545.97 0.00
2910 E-rate 0.00 0.00
2000 Total Local Support Nontax 1,820,615.54 5,252.09 103,145.35 329.08

Page 1 of 6
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:24 PM

E.S.D. 189 Report of Revenues and Other Financing Sources

COUNTY: 31 Snohomish For the Year Ended August 31, 2010

Debt Capital Transportation


General Service Projects Vehicle
Fund Fund Fund Fund

STATE, GENERAL PURPOSE


3100 Apportionment 37,804,049.60
3121 Special Education - General Apportionment 874,268.71
3300 Local Effort Assistance 388,844.02
3600 State Forests 0.00 0.00 0.00 0.00
3900 Other State General Purpose, Unassigned 0.00 0.00 0.00
3000 Total State, General Purpose 39,067,162.33 0.00 0.00 0.00
STATE, SPECIAL PURPOSE
4100 Special Purpose, Unassigned 363,421.37 75,024.34
4121 Special Education 3,499,665.04
4126 State Institutions, Special Education 0.00
4130 State Matching, Paid Direct to Districts 0.00
4134 Middle School Career and Technical Education 8,675.53
4155 Learning Assistance 467,986.01
4156 State Institutions, Centers and Homes, Delinquent 0.00
4158 Special and Pilot Programs 145,055.38
4163 Promoting Academic Success 0.00
4165 Transitional Bilingual 373,273.84
4166 Student Achievement 196,794.04 0.00
4174 Highly Capable 71,107.97
4175 Professional Development 0.00
4188 Day Care 0.00
4198 School Food Service 34,038.18
4199 Transportation - Operations 1,670,309.60
4230 State Matching, Paid Direct to Contractors 0.00
4300 Other State Agencies, Unassigned 0.00 0.00
4321 Special Education - Other State Agencies 0.00
4326 State Institutions - Special Education - Other State 0.00
Agencies
4330 State Matching - Other 0.00
4356 State Institutions, Centers and Homes, Delinquent - 0.00
Other State Agencies
4358 Special and Pilot Programs - Other State Agencies 0.00
4365 Transitional Bilingual - Other State Agencies 0.00

Page 2 of 6
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:24 PM

E.S.D. 189 Report of Revenues and Other Financing Sources

COUNTY: 31 Snohomish For the Year Ended August 31, 2010

Debt Capital Transportation


General Service Projects Vehicle
Fund Fund Fund Fund
STATE, SPECIAL PURPOSE
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 453,431.04
4000 Total State, Special Purpose 6,830,326.96 75,024.34 453,431.04
FEDERAL, GENERAL PURPOSE
5200 General Purpose Direct Federal Grants, Unassigned 0.00 0.00 0.00
5300 Impact Aid, Maintenance and Operation 0.00 0.00 0.00 0.00
5329 Impact Aid, Special Education Funding 0.00
5400 Federal in Lieu of Taxes 0.00 0.00 0.00 0.00
5500 Federal Forests 59,019.38 0.00 0.00
5600 Qualified Bond Interest Credit 0.00 0.00
5000 Total Federal, General Purpose 59,019.38 0.00 0.00 0.00
FEDERAL, SPECIAL PURPOSE
6100 Special Purpose, OSPI, Unassigned 52,591.51
6111 Federal Stimulus-Title I 130,128.57
6112 Federal Stimulus-School Improvement 0.00
6113 Federal Stimulus-State Fiscal Stabilization Fund 1,002,317.26
6114 Federal Stimulus-IDEA 508,959.50
6118 Federal Stimulus-Competitive Grants 1,188.98
6119 Federal Stimulus-Other 0.00
6121 Special Education, Medicaid Reimbursement 0.00
6124 Special Education, Supplemental 1,245,380.11
6138 Secondary Vocational Education 28,177.00
6146 Skills Center 0.00
6151 ESEA Disadvantaged, Fed 433,934.35
6152 Other Title, ESEA Fed 216,070.63
6153 ESEA Migrant, Federal 0.00
6154 Reading First, Federal 0.00
6157 Institutions, Neglected and Delinquent 0.00
6161 Head Start 0.00
6162 Math and Science - Professional Development 0.00
6164 Limited English Proficiency 76,740.00
Page 3 of 6
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:24 PM

E.S.D. 189 Report of Revenues and Other Financing Sources

COUNTY: 31 Snohomish For the Year Ended August 31, 2010

Debt Capital Transportation


General Service Projects Vehicle
Fund Fund Fund Fund
FEDERAL, SPECIAL PURPOSE
6167 Indian Education, JOM 0.00
6168 Indian Education, ED 0.00
6176 Targeted Assistance 0.00
6178 Youth Training Programs 0.00
6188 Day Care 0.00
6189 Other Community Services 0.00
6198 School Food Services 641,107.31
6199 Transportation - Operations 0.00
6200 Direct Special Purpose Grants 0.00 0.00
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 0.00
6252 Other Title, ESEA Fed 0.00
6253 ESEA Migrant, Federal 0.00
6254 Reading First, Federal 0.00
6257 Institutions, Neglected and Delinquent 0.00
6261 Head Start 0.00
6262 Math and Science - Professional Development 0.00
6264 Limited English Proficiency 0.00
6267 Indian Education - JOM 0.00
6268 Indian Education - ED 28,991.12
6276 Targeted Assistance 0.00
6278 Youth Training, Direct Grants 0.00
6288 Day Care 0.00

Page 4 of 6
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:24 PM

E.S.D. 189 Report of Revenues and Other Financing Sources

COUNTY: 31 Snohomish For the Year Ended August 31, 2010

Debt Capital Transportation


General Service Projects Vehicle
Fund Fund Fund Fund
FEDERAL, SPECIAL PURPOSE
6289 Other Community Services 0.00
6298 School Food Services 0.00
6299 Transportation - Operations 0.00
6300 Federal Grants Through Other Agencies, Unassigned 14,540.00 0.00
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 0.00
6321 Special Education - Medicaid Reimbursement 40,958.05
6324 Special Education - Supplemental 0.00
6338 Secondary Vocational Education 0.00
6346 Skills Center 0.00
6351 ESEA Disadvantaged, Fed 0.00
6352 Other Title, ESEA Fed 0.00
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 2,689.95
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 0.00
6389 Other Community Services 0.00
6398 School Food Services 0.00
6399 Transportation - Operations 0.00
6998 USDA Commodities 96,429.29
6000 Total Federal, Special Purpose 4,520,203.63 0.00

Page 5 of 6
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:24 PM

E.S.D. 189 Report of Revenues and Other Financing Sources

COUNTY: 31 Snohomish For the Year Ended August 31, 2010

Debt Capital Transportation


General Service Projects Vehicle
Fund Fund Fund Fund

REVENUES FROM OTHER SCHOOL DISTRICTS


7100 Program Participation, Unassigned 90.00 0.00
7121 Special Education 83,469.00
7131 Vocational Education 0.00
7145 Skills Center 0.00
7163 Promoting Academic Success 0.00
7189 Other Community Services 0.00
7197 Support Services 0.00
7198 School Food Services 0.00
7199 Transportation 0.00
7301 Nonhigh Participation 0.00
7000 Total Revenues From Other School Districts 83,559.00 0.00
REVENUES FROM OTHER ENTITITES
8100 Governmental Entities 4,373.00 20,224.94 0.00
8188 Day Care 0.00
8189 Community Services 0.00
8198 School Food Services 0.00
8199 Transportation 0.00
8500 Nonfederal, ESD 714,206.36 0.00 0.00
8000 Total Revenues From Other Entities 718,579.36 20,224.94 0.00
OTHER FINANCING SOURCES
9100 Sale of Bonds 0.00 0.00 0.00 0.00
9200 Sale of Real Property 0.00 0.00
9300 Sale of Equipment 391.00 0.00 0.00
9400 Compensated Loss of Fixed Assets 0.00 0.00 0.00
9500 Long-Term Financing 0.00 0.00 0.00
9600 Sale of Refunding Bonds 0.00
9900 Transfers 0.00 0.00 354,755.43 0.00
9000 Total Other Financing Sources 391.00 0.00 354,755.43 0.00

TOTAL REVENUES AND OTHER FINANCING SOURCES 65,229,166.46 5,192,699.00 2,839,843.16 453,781.20

Page 6 of 6
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:26 PM

E.S.D. 189 Program/Activity/Object Report

COUNTY: 31 Snohomish For the Year Ended August 31, 2010

PROGRAM EXPENDITURE SUMMARY ACTIVITY EXPENDITURE SUMMARY OBJECT EXPENDITURE SUMMARY


NO. PROGRAM TITLE AMOUNT NO. ACTIVITY TITLE AMOUNT NO. OBJECT TITLE AMOUNT
01 Basic Education 37,598,136.99 11 Bd of Dir 110,413.81 0 Debit Transfer 179,330.41
11 Stim, Title I 125,027.45 12 Supt Off 405,218.27 1 Credit Transfer -179,330.41
12 Stim, Schl Imprv .00 13 Busns Off 781,654.90 2 Cert. Salaries 29,033,907.73
13 Stim, SFSF 884,738.44 14 HR 577,973.61 3 Class. Salaries 9,215,649.39
14 Stim, IDEA 489,007.98 15 Pblc Rltn 118,378.19 4 Employee Benefits 11,717,144.51
18 Stim, Compt Grants 1,142.38 21 Supv Inst 1,411,995.66 5 Supplies / Materials 2,184,733.05
19 Stim, Other 9,616.00 22 Lrn Resrc 848,859.23 7 Purchased Services 11,507,390.43
21 Sp Ed, Sup, St 5,604,547.56 23 Princ Off 3,378,441.46 8 Travel 90,116.30
24 Sp Ed, Sup, Fed 1,215,466.70 24 Guid/Coun 1,842,541.31 9 Capital Outlay 57,706.30
26 Sp Ed, Inst, St .00 25 Pupil M/S 448,325.59 TOTAL ALL OBJECTS 63,806,647.71
29 Sp Ed, Oth, Fed .00 26 Health 2,213,523.39
31 Voc, Basic, St 2,688,291.70 27 Teaching 40,684,670.25
34 MidSchCar/Tec 9,069.90 28 Extracur 771,345.62
38 Voc, Fed 28,232.29 29 Pmt to SD 118,480.00
39 Voc, Other .00 41 Supervisn 120.00
45 Skil Cnt, Bas, St .00 42 Food 125,293.56
46 Skill Cntr, Fed .00 44 Operation 1,305,249.08
51 ESEA Disadvanted, Fed 417,613.45 49 Transfers .00
52 Other Title, ESEA, Fed 199,418.73 51 Supervisn 297,838.83
53 ESEA Migrant, Federal .00 52 Operation 2,099,303.71
54 Read First, Fed .00 53 Maintnce 452,903.04
55 LAP 462,689.50 56 Insurance 79,747.42
56 St In, Ctr/Hm, D .00 59 Transfers -179,330.41
57 St In, N/D, Fed .00 61 Supv Bldg 204,789.18
58 Sp/Plt Pgm, St 151,889.47 62 Grnd Mnt 256,420.91
61 Head Start, Fed .00 63 Oper Bldg 2,116,211.84
62 MS, Pro Dv, Fed 2,694.84 64 Maintnce 784,704.89
63 PAS .00 65 Utilities 1,300,662.62
64 LEP, Fed 76,740.00 67 Bldg Secu 11,258.10
65 Tran Biling, St 360,657.22 68 Insurance 344,943.57
66 Stu Achvmnt, St 201,804.12 72 Info Sys 888,221.46
67 Ind Ed, Fd, JOM .00 73 Printing .00
68 Ind Ed, Fd, ED 28,991.12 74 Warehouse .00
69 Comp, Othr .00 75 Mtr Pool 6,488.62

Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:26 PM

E.S.D. 189 Program/Activity/Object Report

COUNTY: 31 Snohomish For the Year Ended August 31, 2010

PROGRAM EXPENDITURE SUMMARY ACTIVITY EXPENDITURE SUMMARY


NO. PROGRAM TITLE AMOUNT NO. ACTIVITY TITLE AMOUNT
71 Traffic Safety .00 83 Interest .00
73 Summer School 2,781.43 84 Principal .00
74 Highly Capable 61,919.53 85 Debt Expn .00
75 Prof Dev, State 102,040.19 91 Publ Actv .00
76 Target Asst, Fed .00 TOTAL ALL ACTIVITIES 63,806,647.71
78 Yth Trg Pm, Fed .00
79 Inst Pgm, Othr 1,064,081.97
81 Public Radio/TV .00
86 Comm Schools 30,408.16
88 Day Care .00
89 Othr Comm Srv 82,432.62
97 Distwide Suppt 7,726,082.74
98 Schl Food Serv 1,430,662.64
99 Pupil Transp 2,750,462.59
TOTAL ALL PROGRAMS 63,806,647.71

Page 2 of 2