Washougal%20Board%20Monthly%20Financials%20June24.pdf

Parent document: Board of Directors Regular Business Meeting Agenda-08-27-2024.pdf

Text

GENERAL FUND
FUND BALANCE SEPTEMBER 1

REVENUES

TRANSFERS FROM OTHER FUND
EXPENDITURES

TRANSFERS TO OTHER FUNDS

ENDING FUND BALANCE

CAPITAL PROJECTS FUND
FUND BALANCE SEPTEMBER 1

REVENUES

TRANSFERS FROM OTHER FUND
EXPENDITURES

TRANSFERS TO OTHER FUNDS

($6,380,739)

ENDING FUND BALANCE

DEBT SERVICE FUND
FUND BALANCE SEPTEMBER 1

REVENUES
EXPENDITURES

ENDING FUND BALANCE

ASB FUND
FUND BALANCE SEPTEMBER 1

REVENUES
EXPENDITURES

($188,226)

ENDING FUND BALANCE

WASHOUGAL SCHOOL DISTRICT
MONTHLY BUDGET STATUS REPORT

AS OF JUNE 30, 2024

ADOPTED
BUDGET

$4,050,000

$49,431,533
$973,224
$50,787,090
$50,000
($432,333)

$3,617,667

$7,473,343

$927,790
$50,000
$6,385,305
$973,224

$1,092,604

$4,087,346

$6,670,000
$6,560,325
$109,675

$4,197,021

$391,311

$643,713

$831,939

$203,085

TRANSPORTATION VEHICLE FUND

FUND BALANCE SEPTEMBER 1

REVENUES
EXPENDITURES

($230,940)

ENDING FUND BALANCE

Washougal Mnthly Fin Reports 23-24.xlsx

$1,186,768

$319,060
$550,000

$955,828

YTD
ACTUAL

$2,464,463

$39,665,743
$42,160
$40,683,148
$0
($975,245)

$1,489,218

$7,096,324

$1,319,292
$0

$86,908
$641,278
$591,105

$7,687,429

$4,084,310

$6,762,760
$6,550,325
$212,435

$4,296,746

$369,786

$277,743
$276,249
$1,494

$371,281

$1,163,393

$71,757
$503,494
($431,737)

$731,655

UNDER
(OVER)
BUDGET

$9,765,790
$931,064
$10,103,942
$50,000

($391,502)

$50,000
$6,298,397
$331,946

($92,760)

$10,000

$365,970
$555,690

($189,720)

$247,303
$46,506

PERCENT
RECEIVED/
EXPENDED

80.24%
4.33%

80.11%
0.00%

142.20%
0.00%
1.36%

65.89%

101.39%
99.85%

43.15%
33.21%

22.49%
91.54%

PERCENT
OF YEAR
COMPLETED

75.00%
75.00%
75.00%
75.00%

75.00%
75.00%
75.00%
75.00%

75.00%
75.00%

75.00%
75.00%

75.00%
75.00%

8/5/24 9:59 AM


Monthly Financial Report
June 30, 2024

General Fund

The General Fund is used to account for all financial resources except those required to be accounted for in another fund. The General Fund is financed from local,
county, state, and federal resources. The revenues are generally used for financing the current ordinary normal and recurring operations of the school district such as
programs of instruction for the students, food services, maintenance, data processing, printing, and pupil transportation.

2023-24 AAFTE ENROLLMENT CURRENT THROUGH JUNE 24

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SEPT oct NOV DEC JAN FEB MAR APR MAY JUN JUL AUG

Budgeted 2023-24 Annual Full Time Enrollment (AAFTE) is 2,663], WLA ALE 26|and combined AAFTE . Year-to-Date Student AAFTE is [2,621.90] WLA ALE

and combined AAFTE |2,653.36. Our enrollment has declined [73.09 Student AAFTE from this same time last year. Budget 2023-24 Special Education Enrollment
(AAFTE) is lo (Age 3-21). Year-to-Date Special Education Enrollment (AAFTE) is [502.78] (Age 3-21). September 2023 through December 2023 apportionment
payments are based on budgeted FTE.

Capital Projects Fund

This fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities. Specifically, this fund is
used for the acquisition of land or existing facilities, construction of buildings, purchase of equipment, conducting energy audits, making capital
improvements, which are cost effective as determined by energy audits, and implementing technology systems. In addition, this fund accounts for
improvements to buildings and/or grounds, remodeling of buildings and the replacement of roofs, carpets, and service systems.

Debt Service Fund

This fund accounts for the accumulation of resources for, and the payment of, general long-term debt principal and interest (bonds). Non-voted bonds are also
serviced in the Debt Service Fund rather than the fund that received the debt proceeds. To service non-voted bonds, operating transfers are made from the General
Fund, Capital Projects Fund or Transportation Vehicle Fund to provide resources to the Debt Service Fund to service the debt.

Tax collections are typically lower in the Fall (i.e. 45%) than in the Spring (i.e. 55%). Semi-annual bond payments are made in December and June of each year.

ASB Fund

The ASB Fund is a Special Revenue Fund used to account for the proceeds of revenue sources that are legally restricted for Associated Student Body purposes. The ASB
Fund is under the control, supervision, and approval of the board of directors, and the school district legally owns the resources accounted for in the ASB Fund. The
rules and regulations governing associated student body program financial resources require the board provide for associated student body participation in “the
determination of the purposes for which associated student body financial resources shall be budgeted and disbursed”.

Transportation Vehicle Fund
This is a Capital Projects Fund used specifically for the purchase and related debt service incurred for pupil transportation equipment (school buses). In addition, major
repair and rebuilding of school buses is permitted.


WASHOUGAL SCHOOL DISTRICT
BALANCE SHEET
ALL FUNDS
June 30, 2024

OTHER FUNDS
GENERAL CAPITAL DEBT TRANSPORTATION
FUND PROJECTS ASB FUNDS VEHICLE
ASSETS
200-240 Cash s 728,538 S - § 3,880 $ - § -
241 Warrants Outstanding (707,961) - (5,824) - -
310 Taxes Receivable 3,943,067 425,857 = 3,051,456 1

320 Due From Other Funds a - 2 % “
330 Due from Other Gov't Units a - 2 % “

340 Accounts Receivable 238,831 - 58 2 “
410 Inventory 62934.
430 Prepaid Items ne
450 “Investments 1,195,254 7,687,429 373,610 4,296,746 731,655
TOTAL ASSETS $5,460,663 $8,113,286 $371,725 $7,348,202 $731,656
LIABILITIES
601 Accounts Payable 5 2 S - S$ 376 «6§ - Ss “
609 Retainage Payable 1,825 - - - -
605 Accrued Salaries a
610 Payroll & Benefits Payable (1,670) Oe
625 Comp Tax Payable 0680
630 Dueto Other Govt Units 21,5690
640 Due to Other Funds * “ 7 - -
650 Deposits 4 - 69 7 -
650 _Unearned Revenue 5683000
750 Deferred Revenue a
760 Deferred Revenue- Tax Rec. 3,943,067. «4425857...  #+- 3,051456 1
TOTAL LIABILITIES 3,971,446 +425,857..~—~«*=“‘«C!”!~C8O”SC«dS
FUND BALANCE
819 Restricted for Fund Purposes 2 - 371,281 - 731,655—
821 Restricted for Carryover of Restricted Revenue (1) 60,028 ee
828 Restricted for Carryover of Restricted Rev Food Service (2) 3,499 ae
830 Restricted for Debt Service - - “ 4,296,746 -
861 Restricted from Bond Proceeds - 405 - “ -
863 Restricted from State Proceeds (4) - 4,161,147. °~—~—~C—“C TS
864 Restricted from Federal Proceeds TO
866 __ Restricted from Impact Fees (Unspent) - 5,100,760... #4 -~
840 Non-Spendable Fund Bal. - Inventory & Prepayments 41,966 nn
862 Committed from Levy Proceeds (Unspent) - 362,337 - - .
865 Restricted from Other Proceeds (3) - 1,085,130 - - .
875 Assigned to Contingencies Oe
888 Assigned to Other Purposes (5) TO
889 Assigned to Fund Purposes - (22351). ——Ot—C“‘i~‘< OT
890 Unassigned Fund Balance (975,245) Pe ne” bn
891 — Unassigned F.B. to Minimum Fund Balance Policy (6) 2,358,970 - - = 2
ENDING FUND BALANCE 1,489,218 7,687,429 371,281 4,296,746 731,655
TOTAL LIABILITIES & FUND BALANCE § 5,460,663 $ 8,113,286 $ 371,725 § 7,348,202 § 731,656

(1) CTE & LAP program carryovers.

(2) Supply Chain Set-Aside for Food Service Program 98

(3) WHS Field Turf Replacement Fund, WHS Roof Replacement, Future Building Site, Other.
(4) State Construction Match Monies

(5) Building Budget carryovers, 19% Maintenance, .5% Curriaslum


Budget Status Report

2023-2024 WASHOUGAL SCHOOL DISTRICT

Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 10

Reporting Month: June Budget Type: Revised Fund Description: General Fund

A. REVENUES/OTHER FIN. SOURCE Annual Budget Actual for Month Actual for Year Encumbrances Balance Percent

1000 LOCAL TAXES 8,632,270 149,898.93 8,522,235.90 110,034.10 98.73

2000 LOCAL SUPPORT NONTAX 667,985 79,735.72 752,744.26 (84,759.26) 112.69

3000 STATE - GENERAL PURPOSE 26,921,858 1,597,979.42 20,884,279.18 6,037,578.82 77.57

4000 STATE - SPECIAL PURPOSE 9,806,779 571,935.53 6,745,579.04 3,061,199.96 68.78

5000 FEDERAL - GENERAL PURPOSE 0 0.00 57.00 (57.00) 0.00

6000 FEDERAL - SPECIAL PURPOSE 3,324,141 198,478.14 2,134,419.80 1,189,721.20 64.21

7000 REVENUES FR OTH SCH DIST 18,500 0.00 27,308.90 (8,808.90) 147.62

8000 OTHER AGENCIES AND 60,000 0.00 0.00 60,000.00 0.00

ASSOCIATES

9000 OTHER FINANCING SOURCES 1,366,704 42,159.71 641,278.48 725,425.52 46.92
Total 50,798,237  2,640,187.45 39,707,902.56 11,090,334.44 78.17

B. EXPENDITURES

00 Regular Instruction 26,292,818 1,804,896.92 20,965,241.05 3,780,911.38 1,546,665.57 94.12

10 Federal Stimulus 0 0.00 0.00 0.00 0.00 0.00

20 Special Ed Instruction 8,137,856 631,120.04 6,580,371.63 1,621,347.99 (63,863.62) 100.78

30 Voc. Ed Instruction 2,168,707 392,119.12 2,052,443.79 356,070.37 (239,807.16) 111.06

40 Skills Center Instruction 0 0.00 0.00 0.00 0.00 0.00

50+60 Compensatory Ed Instruct. 2,195,579 106,632.49 1,121,292. 66 276,257.66 798,028.68 63.65

70 Other Instructional Pgms 255,818 11,842.33 116,914.69 28,679.33 110,223.98 56.91

80 Community Services 403,626 37,365.87 410,122.28 66,454.95 (72,951.23) 118.07

90 Support Services 11,332,686 728,666.83 9,436, 761.69 1,594, 166.68 301,757.63 97.34
Total 50,787,090 3,712,643.60 40,683,147.79  7,723,888.36 2,380,053.85 95.31

C. OTHER FIN. USES TRANS. OUT (GL

536) 50,000 0.00 0.00

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

E. EXCESS OF REVENUES/OTHER FIN.

Geese (UNDER EXPIOTE FIN (38,853)  (1,072,456.15) (975,245.23) (936,392.23) > 1000

F. TOTAL BEGINNING FUND BALANCE 4,050,000 2,464,462.75

G. G/L 898 PRIOR YEAR ADJUSTMENTS

(+OR-) 0.00

H. TOTAL ENDING FUND BALANCE (E+F

+ OR -G) 4,011,147 1,489,217.52

1 of 9

8/5/2024 7:44:36 AM


Budget Status Report

2023-2024 WASHOUGAL SCHOOL DISTRICT

Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 10
Reporting Month: June Budget Type: Revised Fund Description: General Fund

|. 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 209,186 60,027.60
G/L 825 Restricted for Skills Center 0 0.00
G/L 828 Restricted for C/O of FS Rev 0 3,498.99
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 64,381 41,965.67
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 Econmce Stabilizatn 0 0.00
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 399,614 0.00
G/L 890 Unassigned Fund Balance 299,757 (975,245.23)
G/L 891 Unassigned Min Fnd Bal Policy 3,038,209 2,358 ,970.49
G/L 823 Restricted for Carryover of 0 0.00
Transition to Kindergarten
G/L 873 Committed to Depreciation Sub- 0 0.00
Fund for Facility Maintenance
G/L 896 Change in Accounting Principles 0 0.00
G/L 897 Change to or within the Financial 0 0.00
Reporting Entity

Total 4,011,147 1,489,217.52
Differences 0 0.00

2 of 9 8/5/2024 7:44:36 AM


Budget Status Report

2023-2024 WASHOUGAL SCHOOL DISTRICT
Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 20
Reporting Month: June 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 916,580 16,189.85 906,453.23 10,126.77 98.90
2000 Local Support Nontax 11,210 23,910.50 411,061.68 (399,851.68) 3,666.
92
3000 State - General Purpose 0 0.00 1,776.90 (1,776.90) 0.00
4000 State - Special Purpose 0 0.00 0.00 0.00 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 50,000 0.00 0.00 50,000.00 0.00
Total 977,790 40,100.35 1,319,291.81 (341,501.81) 134.93
B. EXPENDITURES
10 Sites 1,400,000 0.00 13,500.00 0.00 1,386,500.00 0.96
20 Buildings 3,985,305 23,195.28 35,773.57 71,091.62 3,878, 439.81 2.68
30 Equipment 1,000,000 0.00 37,634.31 40,860.02 921,505.67 7.85
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 0.00 0.00 0.00 0.00 0.00
90 Debt 0 0.00 0.00 0.00 0.00 0.00
Total 6,385,305 23,195.28 86,907.88 111,951.64 6,186,445. 48 3.11
C. OTHER FIN. USES TRANS. OUT (GL
536) 973,224 42,159.71 641,278.48
D. OTHER FINANCING USES (GL 535) ) 0.00 0.00
E. EXCESS OF REVENUES/OTHER FIN.
SOURCES OVER (UNDER) EXP/OTH FIN
USES (A-B-C-D) (6,380,739) (25,254.64) 591,105.45 6,971,844.45 (109.
F. TOTAL BEGINNING FUND BALANCE 7,473,343 7,096,323.97
G. G/L 898 PRIOR YEAR ADJUSTMENTS
(+OR-) 0.00
H. TOTAL ENDING FUND BALANCE (E+F
+ OR -G) 1,092,604 7,687,429.42

3 of 9 8/5/2024 7:44:36 AM


Budget Status Report

2023-2024 WASHOUGAL SCHOOL DISTRICT

Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 20
Reporting Month: June Budget Type: Revised Fund Description: Capital Projects

|. 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 405 405.46
G/L 862 Committed from Levy Proceeds (548,008) 362,337.42
G/L 863 Restricted from State Proceeds 636,654 1,161,147.27
G/L 864 Restricted from Fed Proceeds 0 0.00
G/L 865 Restricted from Other Proceeds 33,772 1,085,130.40
G/L 866 Restrictd from Impact Proceeds 53,201 5,100,760.17
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 0.00
G/L 889 Assigned to Fund Purposes 916,580 (22,351.30)
G/L 890 Unassigned Fund Balance 0 0.00
G/L 896 Change in Accounting Principles 0 0.00
G/L 897 Change to or within the Financial 0 0.00
Reporting Entity ee ee
Total 1,092,604 7,687 ,429.42
Differences 0 0.00

4 of 9 8/5/2024 7:44:36 AM


Budget Status Report

2023-2024 WASHOUGAL SCHOOL DISTRICT

Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 30
Reporting Month: June 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 6,640,000 115,994.79 6,559 939.96 80,060.04 98.79
2000 Local Support Nontax 30,000 13,311.41 189,760.84 (159,760.84) 632.54
3000 State - General Purpose 0 0.00 13,059.63 (13,059.63) 0.00
5000 Federal - General Purpose 0 0.00 0.00 0.00 0.00
9000 Other Financing Sources 0 0.00 0.00 0.00 0.00

Total 6,670,000 129,306.20 6,762,760.43 (92,760.43) 101.39

B. EXPENDITURES

Matured Bond Expenditures 4,895,000 0.00 4,895,000.00 0.00 0.00 100.00
Interest On Bonds 1,655,325 774,125.00 1,655,325.00 0.00 0.00 100.00
Interfund Loan Interest 0 0.00 0.00 0.00 0.00 0.00
Bond Transfer Fees 10,000 0.00 0.00 0.00 10,000.00 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 6,560,325 774,125.00 6,550,325.00 0.00 10,000.00 99.85

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) 109,675 (644,818.80) 212,435.43 102,760.43 93.70
F. TOTAL BEGINNING FUND BALANCE 4,087,346 4,084,310.18
G. G/L 898 PRIOR YEAR ADJUSTMENTS
(+OR-) 0.00
H. TOTAL ENDING FUND BALANCE (E+F
+ OR -G) 4,197,021 4,296,745.61
|. ENDING FUND BALANCE ACCOUNTS
G/L 810 Restricted for Other Items 0 0.00
G/L 830 Restricted for Debt Service 4,197,021 4,296,745.61
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 0 0.00
G/L 890 Unassigned Fund Balance 0 0.00
G/L 896 Change in Accounting Principles 0 0.00
G/L 897 Change to or within the Financial 0 0.00
Reporting Entity ee ee
Total 4,197,021 4,296,745.61

5 of 9 8/5/2024 7:44:36 AM


Budget Status Report

2023-2024 WASHOUGAL SCHOOL DISTRICT

Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 30
Reporting Month: June Budget Type: Revised Fund Description: Debt Service Fund
Differences 0 0.00

6 of 9 8/5/2024 7:44:36 AM


Budget Status Report

2023-2024 WASHOUGAL SCHOOL DISTRICT
Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 40
Reporting Month: June Budget Type: Revised Fund Description: Associated Student Body
Fund

A. REVENUES Annual Budget Actual for Month Actual for Year Encumbrances Balance Percent
1000 General Student Body 143,023 1,215.10 71,196.06 71,826.94 49.78
2000 Athletics 253,170 0.00 154,201.21 98,968.79 60.91
3000 Classes 38,800 0.00 14,047.00 24,753.00 36.20
4000 Clubs 201,720 58.00 37,498.77 164,221.23 18.59
6000 Private Moneys 7,000 0.00 800.00 6,200.00 11.43

Total 643,713 1,273.10 277,743.04 365,969.96 43.15

B. EXPENDITURES

1000 General Student Body 148,125 5,003.53 29,391.38 27,034.19 91,699.43 38.09
2000 Athletics 430,163 23,704.15 183,993.25 20,293.01 225,876.74 47.49
3000 Classes 30,200 85.30 13,277.73 6,015.21 10,907.06 63.88
4000 Clubs 221,451 7,495.27 49,586.20 23,672.53 148,192.27 33.08
6000 Private Moneys 2,000 0.00 0.00 0.00 2,000.00 0.00

Total 831,939 36,288.25 276,248.56 77,014.94 478,675.50 42.46

C. EXCESS OF REVENUES OVER

(UNDER) EXPENDITURES (A-B) (188,226) (35,015.15) 1,494.48 189,720.48 (100.
D. TOTAL BEGINNING FUND BALANCE 391,311 369,786.29

E. G/L 898 PRIOR YEAR ADJUSTMENTS

(+OR-) 0.00

F. TOTAL ENDING FUND BALANCE (C+D

+ OR-E) 203,085 371,280.77

G. ENDING FUND BALANCE ACCOUNTS

G/L 810 Restricted for Other Items 0 0.00
G/L 819 Restricted for Fund Purposes 203,085 371,280.77
G/L 840 Nonspnd FB - Invent/Prepd Itms 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 889 Assigned to Fund Purposes 0 0.00
G/L 890 Unassigned Fund Balance 0 0.00
G/L 896 Change in Accounting Principles 0 0.00
G/L 897 Change to or within the Financial 0 0.00
Reporting Entity

Total 203,085 "374,280.77
Differences 0 0.00

7 of 9 8/5/2024 7:44:36 AM


Budget Status Report

2023-2024 WASHOUGAL SCHOOL DISTRICT

Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 90
Reporting Month: June 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 5,934 2,617.50 63,099.99 (57,165.99) 1,063.
36
3000 State - General Purpose 0 0.00 0.00 0.00 0.00
4000 State - Special Purpose 313,126 0.00 0.00 313,126.00 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 1,103.70 8,656.90 (8,656.90) 0.00
Total 319,060 3,721.20 71,756.89 247,303.11 22.49
B. 9900 TRANSFERS IN FROM GF 0 0.00 0.00 0.00 0.00
C. Total REV.OTHER FIN. SOURCES 319,060 3,721.20 71,756.89 247,303.11 22.49

D. EXPENDITURES

Type 30 Equipment 550,000 227,166.71 503,494.37 288,208.29 (241,702.66) 143.95
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 550,000 227,166.71 503,494.37 288,208.29 (241,702.66) 143.95

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) (230,940) (223,445.51) (431,737.48) (200,797.48) 86.95
H. TOTAL BEGINNING FUND BALANCE 1,186,768 1,163,392.84

|. G/L 898 PRIOR YEAR ADJUSTMENTS

(+OR-) 0.00

J. TOTAL ENDING FUND BALANCE (G+H

+OR-1) 955,828 731,655.36

8 of 9 8/5/2024 7:44:36 AM


Budget Status Report

2023-2024 WASHOUGAL SCHOOL DISTRICT

Basis of Accounting: Fund Balance Account Codes: Agency Fund Code: 90
Reporting Month: June 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 955,828 731,655.36
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
G/L 896 Change in Accounting Principles 0 0.00
G/L 897 Change to or within the Financial 0 0.00
Reporting Entity ee ee
Total 955,828 731,655.36
Differences 0 0.00

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