STATE OF ILLINOIS REGIONAL OFFICE OF EDUCATION #40 FINANCIAL AUDIT_part7 ppt

This is trial version www.adultpdf.com... CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 COMBINING SCHEDULE OF ACCOUNTS Continued GENERAL FUND June 30,

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Jerseyville Administrative Testing Office Fund Center Account ASSETS

Cash $ $ 328 $ 13,999 Accounts receivable 9,765

Investments

Due from other funds 24,216

Due from other governments

Total assets $ 9,765 $ 24,544 $ 13,999 LIABILITIES AND FUND BALANCES

LIABILITIES

Accounts payable $ 171 $ 446 $

Due to other funds 1,869

Deferred revenue 4,260 8,035 Total liabilities 6,300 446 8,035 FUND BALANCES

Unreserved 3,465 24,098 5,964 Total liabilities and fund balances $ 9,765 $ 24,544 $ 13,999

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CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES

REGIONAL OFFICE OF EDUCATION #40 COMBINING SCHEDULE OF ACCOUNTS (Continued)

GENERAL FUND

June 30, 2009

ASSETS

ROE/ISC Operations

Direct Services

Regional Initiative Fund

Cash

Accounts receivable

Investments

Due from other funds

Due from other governments

$

15,022 22,533

$

44,743 1,127

$

35,286

LIABILITIES AND FUND BALANCES

LIABILITIES

Accounts payable

Due to other funds

Deferred revenue

$

37,553

$ $

FUND BALANCES

Total liabilities and fund balances $ 37,555 $ 45,870 $ 35,286

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COMBINING SCHEDULE OF ACCOUNTS (Continued)

GENERAL FUND

June 30, 2009

Macoupin County Monies

Virden-Girard Committee

of 10 El iminati ons Totals ASSETS

Cash

Accounts receivable

Investments

Due from other funds

Due from other governments

$ 123 15,509

$ $

(1,869)

$ 14,450 9,765 15,022 117,885 23,660 Total assets $ 15,632 $ $ (1,869) $ 180,782 LIABILITIES AND FUND BALANCES

LIABILITIES

Accounts payable

Due to other funds

Deferred revenue

$ 13,152

$ $

(1,869)

$ 617 37,553 25,447 Total liabilities 13,152 (1,869) 63,617 FUND BALANCES

Unreserved 2,480 117,165 Total liabilities and fund balances $ 15,632 $ $ (1,869) $ 180,782

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Revenues:

Local sources

State sources

On-behalf payments

Interest

Administrative Fund

$ 32,731 277,821

Testing Center

$ 25,807

Jerseyville Office Account

$ 66,727

Expenditures:

Salaries and benefits

Purchased services

Supplies and materials

Capital outlay

Other objects

Debt service:

Principal

Interest

On-behalf payments

929 15,681 4,567

850

1,749

597 277,821

12,476 5,412

77,118 6,202

587 1,068

Excess (deficiency) of revenues over

Other financing uses:

Transfers out

Fund balances (deficits), beginning of year (4,893) 16,179 24,212

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COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES (Continued)

GENERAL FUND ACCOUNTS For the year ended June 30, 2009

Revenues:

Local sources

State sources

On-behalf payments

Interest

ROE/ISC

Operations

$ 80,088

Direct Services

$ 23,770

Regional Initiative Fund

$ 300

Total revenues 80,089 23,770 300 Expenditures:

Salaries and benefits

Purchased services

Supplies and materials

Capital outlay

Other objects

Debt service:

Principal

Interest

On-behalf payments

67,628 10,301

962 1,196

15,896 500

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Total expenditures 80,087 15,896 565 Excess (deficiency) of revenues over

(under) expenditures 2 7,874 (265) Other financing uses:

Transfers out (7,725) Net change in fund balances 2 7,874 (7,990) Fund balances (deficits), beginning of year 37,996 43,276 Fund balances, end of year $ 2 $ 45,870 $ 35,286

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CALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES

REGIONAL OFFICE OF EDUCATION #40 COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES (Continued)

GENERAL FUND ACCOUNTS For the year ended June 30, 2009

Revenues:

Local sources

State sources

On-behalf payments

Interest

Macoupin County Monies

$ 72,762

Virden-Girard Committee

of 10

$ 1,000

6,500

$

Totals 223,097 86,588 277,821

1 Total revenues 72,762 7,500 587,507 Expenditures:

Salaries and benefits

Purchased services

Supplies and materials

Capital outlay

Other objects

Debt service:

Principal

Interest

On-behalf payments

46,957 23,325 7,407

93

192,632 91,788 11,686 2,046 1,068

1,749

597 277,821 Total expenditures 70,282 7,500 579,387 Excess (deficiency) of revenues over

(under) expenditures 2,480 8,120 Other financing uses:

Transfers out (7,725) Net change in fund balances 2,480 395 Fund balances (deficits), beginning of year 116,770 Fund balances, end of year $ 2,480 $ $ 117,165

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BUDGETARY COMPARISON SCHEDULE GENERAL FUND ACCOUNTS ROE/ISC OPERATIONS - PROJECT #09-3730-00

For the year ended June 30, 2009

Revenues:

State sources

Interest

Budgeted Amounts Original Final

$ 80,088 $ 80,088

Actual Amounts

$ 80,088

1

Variance with Final Budget

$

Total revenues 80,088 80,088 80,089

Expenditures:

Salaries and benefits

Purchased services

Supplies and materials

Capital outlay

70,088 9,000 1,000

66,338 11,750 1,000 1,000

67,628 10,301

962 1,196

(1,290) 1,449

38 (196) Total expenditures 80,088 80,088 80,087

Excess of revenues over expenditures $ $ 2 $ 2

Fund balance, beginning of year

Fund balance, end of year $ 2

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Truants Alternative/ Regional Optional Safe Education Mini Grants Schools ASSETS

Cash

Investments

Due from other funds

Due from other governments

$ 11,330 22,664

$ $ 2,702

30,000 37,553 32,880 Total assets $ 33,994 $ $ 103,135 LIABILITIES AND FUND BALANCES

LIABILITIES

Accounts payable $ $ $ 670 Payroll1iabilities payable 2,867 8,993

Due to other funds 31,078 49,918 Deferred revenue

Total liabilities 33,945 60,213

FUND BALANCES

Unreserved 49 42,922 Total1iabilities and fund balances $ 33,994 $ $ 103,135

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June

Adult Adult Adult Education ­ Education ­ Education ­ Public Performance State Basic Assistance ASSETS

Investments

Due from other funds

Due from other governments 5,871 6,812 12,407 Total assets $ 5,871 $ 6,812 $ 12,407 LIABILITIES AND FUND BALANCES

LIABILITIES

Accounts payable

Payroll liabilities payable

Claims payable

Due to other funds

Deferred revenue

$

1,835 4,036

$

1,483 5,323

$

5,359 9,201

Total liabilities 5,871 6,806 14,560 FUND BALANCES

Unreserved 6 (2,153) Total liabilities and fund balances $ 5,871 $ 6,812 $ 12,407

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ASSETS

National School Lunch

Adult Education ­ Federal Basic

Regional System of Support Provider

Cash

Investments

Due from other funds

Due from other governments

$ 3,383

37

$ $

6,911 Total assets $ 3,420 $ $ 6,911 LIABILITES AND FUND BALANCES

LIABILITIES

Accounts payable

Payroll liabilities payable

Claims payable

Due to other funds

Deferred revenue

$ 395 $

1,619

34

$ 15,632

Total liabilities 395 1,653 15,632 FUND BALANCES

Unreserved 3,025 (1,653) (8,721) Total liabilities and fund balances $ 3,420 $ $ 6,911

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English Language Mathematics Learners and Science Preschool Professional Partnerships Monitoring Development ASSETS

Investments

Due from other funds

Due from other governments 11,497

Total assets $ $ 11,497 $

LIABILITES AND FUND BALANCES

LIABILITIES

Accounts payable

Payroll liabilities payable

Claims payable

Due to other funds

Deferred revenue

12,752

$

Total liabilities 12,752

FUND BALANCES

Unreserved ( 1,255)

Total liabilities and fund balances $ $ 11,497 $

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