Budget%20Status%20Report%203.27.25.pdf

Parent document: School Board Meeting_ Study Session-03-27-2025.pdf

Text

2024-2025

Basis of Accounting: Fund Balance

Reporting Month: February

A. REVENUES/OTHER FIN. SOURCE
1000 LOCAL TAXES

2000 LOCAL SUPPORT NONTAX

3000 STATE - GENERAL PURPOSE
4000 STATE - SPECIAL PURPOSE
5000 FEDERAL - GENERAL PURPOSE
6000 FEDERAL - SPECIAL PURPOSE
7000 REVENUES FR OTH SCH DIST

8000 OTHER AGENCIES AND
ASSOCIATES

9000 OTHER FINANCING SOURCES
Total

B. EXPENDITURES
00 Regular Instruction
10 Federal Stimulus
20 Special Ed Instruction
30 Voc. Ed Instruction
40 Skills Center Instruction
50+60 Compensatory Ed Instruct.
70 Other Instructional Pgms
80 Community Services
90 Support Services

Total

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

D. OTHER FINANCING USES (GL 535)

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

F. TOTAL BEGINNING FUND BALANCE

G. GLs 896, 897, 898 ACCOUNTING
CHANGES AND ERROR CORRECTIONS
(+OR+)

H. TOTAL ENDING FUND BALANCE (E+F

+ OR-G)

1 of 7

Budget Status Report

Account Codes: Agency

Budget Type: Revised

Annual Budget Actual for Month

5,010,869
234,919
16,271,115
7,211,736
279,000
2,544,242
0
1,292,000

1,913,750

34,757,631

15,227,607
0
5,587,700
861,705

0
2,207,881
1,221,450
25,000
7,969,454

40,649.67
3,101.26
1,452,632.69
781,455.40
0.00
139,353.78
0.00

0.00

0.00

2,417,192.80

1,194,718.33
0.00
544,002.16
83,103.18
0.00
153,649.35
21,000.81
1,911.32
700,455.25

Fund Code: 10

MOUNT BAKER SD

Fund Description: GENERAL FUND

Actual for Year
2,179, 349.32
119,644.01
7,880,419.14
3,441 ,292.94
78,304.00
874,762.92
0.00
82,406.63

500,000.00

15, 156,178.96

7,424,399.31
0.00
3,161,326.77
441,051.02
0.00
878,468.26
124,023.52
5,036.40
4,195,027.09

Encumbrances

6,819,677.86
0.00
3,005,643.40
388,715.21
0.00
1,267,001.23
111,307.21
452.05
4,073,083.95

Balance
2,831 ,519.68
115,274.99
8,390,695.86
3,770,443.06
200,696.00
1,669,479.08
0.00

1,209, 593.37

1,413,750.00

19,601,452.04

983,529.83
0.00
(579,270.17)
31,938.77
0.00
62,411.51
986,119.27
19,511.55
(298,657.04)

Percent

33,100,797

1,613,750

43,084

(579,018)

(535,934)

2,698,840.40

0.00

0.00

(281,647.60)

16,229,332.37

0.00

0.00

(1,073,153.41)

941,288.45

0.00

(131,864.96)

15,665,880.91

1,205,583.72

(1,116,237.41)

(2,590.

3/18/2025 8:58:33 AM


Budget Status Report
2024-2025 MOUNT BAKER SD

Fund Code: 10
Fund Description: GENERAL FUND

Basis of Accounting: Fund Balance Account Codes: Agency

Reporting Month: February Budget Type: Revised

|. ENDING FUND BALANCE ACCOUNTS

G/L 810 Restricted For Other Items 0 0.00
G/L 815 Restric Unequalized Deduct Rev 0 0.00
G/L 821 Restrictd for Carryover 0 486,085.35
G/L 823 Restricted for Carryover of 0 0.00
Transition to Kindergarten
G/L 825 Restricted for Skills Center 0 0.00
G/L 828 Restricted for C/O of FS Rev 0 321,152.52
G/L 830 Restricted for Debt Service 0 0.00
G/L 835 Restrictd For Arbitrage Rebate 0 0.00
G/L 840 Nonspnd FB - Invent/Prepd Itms 0 40,371.85
G/L 845 Restricted for Self-Insurance 0 0.00
G/L 850 Restricted for Uninsured Risks 0 0.00
G/L 870 Committed to Other Purposes 0 0.00
G/L 872 Committd to Econme Stabilizatn 0 0.00
G/L 873 Committed to Depreciation Sub- 0 0.00
Fund for Facility Maintenance
G/L 875 Assigned Contingencies 0 0.00
G/L 884 Assigned to Other Cap Projects 0 0.00
G/L 888 Assigned to Other Purposes 0 452.05
G/L 890 Unassigned Fund Balance 43,084 (2,634 ,514.78)
G/L 891 Unassigned Min Fnd Bal Policy (579,018) 1,655,040.10
Total (535,934) (131,412.91)
Differences 0 (452.05)

2 of 7

3/18/2025 8:58:33 AM


Budget Status Report

2024-2025 MOUNT BAKER SD

Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 20
Reporting Month: February Budget Type: Revised Fund Description: CAPITAL PROJECTS

A. REVENUES/OTHER FIN. SOURCE Annual Budget Actual for Month Actual for Year Encumbrances Balance Percent
1000 Local Taxes 1,841,223 15,071.46 717,979.34 1,123,243.66 38.99
2000 Local Support Nontax 0 1,330.95 12,934.46 (12,934.46) 0.00
3000 State - General Purpose 5,000 0.00 2,277.29 2,722.71 45.55
4000 State - Special Purpose 100,000 0.00 0.00 100,000.00 0.00
5000 Federal - General Purpose 0 0.00 0.00 0.00 0.00
6000 Federal - Special Purpose 0 0.00 0.00 0.00 0.00
7000 Revenues Fr Oth Sch Dist 0 0.00 0.00 0.00 0.00
8000 Other Agencies and Associates 0 0.00 0.00 0.00 0.00
9000 Other Financing Sources 1,613,750 0.00 0.00 1,613,750.00 0.00

Total 3,559,973 16,402.41 733,191.09 2,826,781.91 20.60

B. EXPENDITURES

10 Sites 100,000 0.00 4,404.22 0.00 95,595.78 4.40
20 Buildings 275,000 2,160.00 11,970.00 0.00 263,030.00 4.35
30 Equipment 150,000 44,021.78 40,993.40 119,453.42 (10,446.82) 106.96
40 Energy 0 0.00 0.00 0.00 0.00 0.00
50 Sales & Lease Expenditure 0 0.00 0.00 0.00 0.00 0.00
60 Bond Issuance Expenditure 0 37.68 150.78 0.00 (150.78) 0.00
90 Debt 300,000 0.00 0.00 0.00 300,000.00 0.00

Total 825,000 46,219.46 57,518.40 119,453.42 648,028.18 21.45

C. OTHER FIN. USES TRANS. OUT (GL
536) 2,418,125 0.00 1,004,375.00

D. OTHER FINANCING USES (GL 535) 0 0.00 0.00

E. EXCESS OF REVENUES/OTHER FIN.
SOURCES OVER (UNDER) EXP/OTH FIN

USES (A.B-C-D) 316,848 (29,817.05) (328,702.31) (645,550.31) (203.
F. TOTAL BEGINNING FUND BALANCE 265,026 2,250,413.13

G. GLs 896, 897, 898 ACCOUNTING

CHANGES AND ERROR CORRECTIONS 6.00

(+OR-) ,

H. TOTAL ENDING FUND BALANCE (E+F

+ OR-G) 581,874 1,921,710.82

3 of 7 3/18/2025 8:58:33 AM


Budget Status Report
2024-2025 MOUNT BAKER SD

Fund Code: 20
Fund Description: CAPITAL PROJECTS

Basis of Accounting: Fund Balance Account Codes: Agency

Reporting Month: February Budget Type: Revised

|. ENDING FUND BALANCE ACCOUNTS

G/L 810 Restricted For Other Items 0 0.00
G/L 825 Restricted for Skills Center 0 0.00
G/L 830 Restricted for Debt Service 0 0.00
G/L 835 Restrictd For Arbitrage Rebate 0 0.00
G/L 840 Nonspnd FB - Invent/Prepd Itms 0 0.00
G/L 850 Restricted for Uninsured Risks 0 0.00
G/L 861 Restricted from Bond Proceeds 0 1,310.21
G/L 862 Committed from Levy Proceeds (725,000) 3,371,194.95
G/L 863 Restricted from State Proceeds 0 0.00
G/L 864 Restricted from Fed Proceeds 0 0.00
G/L 865 Restricted from Other Proceeds 0 (39,154.38)
G/L 866 Restrictd from Impact Proceeds 0 0.00
G/L 867 Restricted from Mitigation Fees 0 0.00
G/L 869 Restricted fr Undistr Proceeds 0 0.00
G/L 870 Committed to Other Purposes 0 35,000.00
G/L 889 Assigned to Fund Purposes 1,306,874 (271,183.91)
G/L 890 Unassigned Fund Balance 0 (1,175,456.05)
Total 581,874 1,921,710.82
Differences 0 0.00
4 of 7 3/18/2025 8:58:33 AM


Budget Status Report

2024-2025 MOUNT BAKER SD

Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 30
Reporting Month: February Budget Type: Revised Fund Description: Debt Service Fund

A. REVENUES/OTHER FIN. SOURCE Annual Budget Actual for Month Actual for Year Encumbrances Balance Percent
1000 Local Taxes 0 0.00 0.00 0.00 0.00
2000 Local Support Nontax 0 0.00 0.00 0.00 0.00
3000 State - General Purpose 0 0.00 0.00 0.00 0.00
5000 Federal - General Purpose 0 0.00 0.00 0.00 0.00
9000 Other Financing Sources 504,375 0.00 504,375.00 0.00 100.00

Total 504,375 0.00 504,375.00 0.00 100.00

B. EXPENDITURES

Matured Bond Expenditures 504,375 0.00 504,375.00 0.00 0.00 100.00
Interest On Bonds 5,800 0.00 5,800.31 0.00 (0.31) 100.01
Interfund Loan Interest 0 0.00 0.00 0.00 0.00 0.00
Bond Transfer Fees 0 0.00 84.38 0.00 (84.38) 0.00
Arbitrage Rebate 0 0.00 0.00 0.00 0.00 0.00
Underwriter's Fees 0 0.00 0.00 0.00 0.00 0.00

Total 510,175 0.00 510,259.69 0.00 (84.69) 100.02

C. OTHER FIN. USES TRANS. OUT (GL

536) 0 0.00 0.00
D. OTHER FINANCING USES (GL 535) 0 0.00 0.00
E. EXCESS OF REVENUES/OTHER FIN.
SOURCES OVER (UNDER) EXP/OTH FIN
USES (A-B-C-D) (5,800) 0.00 (5,884.69) (84.69) 1.46
F. TOTAL BEGINNING FUND BALANCE 7,223 7,222.91
G. GLs 896, 897, 898 ACCOUNTING
CHANGES AND ERROR CORRECTIONS
0.00

(+OR-)
H. TOTAL ENDING FUND BALANCE (E+F
+ OR -G) 1,423 1,338.22
|. ENDING FUND BALANCE ACCOUNTS
G/L 810 Restricted for Other Items 0 0.00
G/L 830 Restricted for Debt Service (5,800) 1,338.22
G/L 835 Restrictd For Arbitrage Rebate 0 0.00
G/L 870 Committed to Other Purposes 0 0.00
G/L 889 Assigned to Fund Purposes 7,223 0.00
G/L 890 Unassigned Fund Balance 0 0.00

Total 1,423 1,338.22
Differences 0 0.00

5 of 7 3/18/2025 8:58:33 AM


Budget Status Report

2024-2025 MOUNT BAKER SD

Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 90
Reporting Month: February Budget Type: Revised Fund Description: TRANSPORTATION

VEHICLE FUND

A. REVENUES/OTHER FIN. SOURCE Annual Budget Actual for Month Actual for Year Encumbrances Balance Percent
1000 Local Taxes 0 0.00 0.00 0.00 0.00
2000 Local Nontax 0 1,079.57 2,780.15 (2,780.15) 0.00
3000 State - General Purpose 0 0.00 0.00 0.00 0.00
4000 State - Special Purpose 323,181 0.00 0.00 323,181.00 0.00
5000 Federal - General Purpose 0 0.00 0.00 0.00 0.00
6000 Federal - Special Purpose 0 0.00 0.00 0.00 0.00
8000 Other Agencies and Associates 0 0.00 0.00 0.00 0.00
9000 Other Financing Sources 0 0.00 0.00 0.00 0.00

Total 323,181 1,079.57 2,780.15 320,400.85 0.86
B. 9900 TRANSFERS IN FROM GF t) 0.00 0.00 0.00 0.00
C. Total REV./OTHER FIN. SOURCES 323,181 1,079.57 2,780.15 320,400.85 0.86

D. EXPENDITURES

Type 30 Equipment 640,000 138,121.77 329,026.52 445,621.44 (134,647.96) 121.04
Type 40 Energy 0 0.00 0.00 0.00 0.00 0.00
Type 60 Bond Levy Issuance 0 0.00 0.00 0.00 0.00 0.00
Type 90 Debt 0 0.00 0.00 0.00 0.00 0.00

Total 640,000 138,121.77 329,026.52 445,621.44 (134,647.96) 121.04

E. OTHER FIN. USES TRANS. OUT (GL

536) 0 0.00 0.00
F. OTHER FINANCING USES (GL 535) 0 0.00 0.00
G. EXCESS OF REVENUES/OTHER FIN.
SOURCES OVER (UNDER) EXP/OTH FIN
USES (C-D-E-F) (316,819) (137,042.20) (326,246.37) (9,427.37) 2.98
H. TOTAL BEGINNING FUND BALANCE 358,195 550,826.63
|. GLs 896, 897, 898 ACCOUNTING
CHANGES AND ERROR CORRECTIONS

0.00
(+OR-)
J. TOTAL ENDING FUND BALANCE (G+H
+OR-1) 41,376 224,580.26

6 of 7 3/18/2025 8:58:33 AM


Budget Status Report

2024-2025 MOUNT BAKER SD

Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 90
Reporting Month: February Budget Type: Revised Fund Description: TRANSPORTATION

VEHICLE FUND

K. ENDING FUND BALANCE ACCOUNTS

G/L 810 Restricted For Other Items 0 0.00
G/L 819 Restricted for Fund Purposes 41,376 224,580.26
G/L 830 Restricted for Debt Service 0 0.00
G/L 835 Restrictd For Arbitrage Rebate 0 0.00
G/L 850 Restricted for Uninsured Risks 0 0.00
G/L 889 Assigned to Fund Purposes 0 0.00
G/L 890 Unassigned Fund Balance 0 0.00
Total 41,376 224,580.26
Differences 0 0.00

7 of 7 3/18/2025 8:58:33 AM