January 26, 2018 – LJISD Statement of Revenues

LA JOYA INDEPENDENT SCHOOL DISTRICT EXHIBIT C-3
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
GOVERNMENTAL FUNDS
FOR THE YEAR ENDED AUGUST 31, 2017

Control                                                                                   10                            Non Major                              Total
Data                                                                                        General                  Governmental                        Governmental
Codes                                                                                     Fund                       Funds                                     Funds

REVENUES:

5700 Total Local and Intermediate Sources                       $ 30,882,397           $ 4,868,925                             $ 35,751,322
5800 State Program Revenues                                             233,302,662           13,190,929                             246,493,591
5900 Federal Program Revenues                                        26,005,970             28,851,410                             54,857,380
5020
Total Revenues                                                           290,191,029           46,911,264                            337,102,293
EXPENDITURES:
Current:

0011 Instruction                                                                     145,756,125            23,554,355                              169,310,480
0012 Instructional Resources and Media Services               6,643,670                 623,370                                 7,267,040
0013 Curriculum and Instructional Staff Development          3,488,635               3,558,145                                7,046,780
0021 Instructional Leadership                                                4,714,900                 576,363                                5,291,263
0023 School Leadership                                                         18,490,372           628,745                                     19,119,117
0031 Guidance, Counseling and Evaluation Services         12,423,174             1,079,665                               13,502,839
0032 Social Work Services                                                      1,056,437              1,801,652                                 2,858,089
0033 Health Services                                                                 3,440,260           122,279                                3,562,539
0034 Student (Pupil) Transportation                                      11,675,144                 –                                         11,675,144
0035 Food Services                                                              21,869,371                    –                                       21,869,371
0036 Extracurricular Activities                                              12,073,790                 –                                         12,073,790
0041 General Administration                                               14,133,415                   –                                         14,133,415
0051 Facilities Maintenance and Operations                     32,285,814                   3,349                                     32,289,163
0052 Security and Monitoring Services                              5,040,091                      –                                            5,040,091
0053 Data Processing Services                                           1,245,637                      –                                           1,245,637
0061 Community Services                                                    104,282                    1,227,892                               1,332,174

Debt Service:

0071 Principal on Long Term Debt                                      1,527,263                11,923,396                                13,450,659
0072 Interest on Long Term Debt                                        86,886                    11,944,877                                 12,031,763
0073 Bond Issuance Cost and Fees –                                                                     199,177                                       199,177

Capital Outlay:

0081 Facilities Acquisition and Construction                    18,124,526                     –                                           18,124,526

Intergovernmental:

0095 Payments to Juvenile Justice Alternative Ed. Prg.    1,140                  –                                               1,140
0099 Other Intergovernmental Charges                                   271,181                  –                                               271,181
6030
Total Expenditures                                                     314,452,113             57,243,265                             371,695,378
1100 Excess (Deficiency) of Revenues Over (Under)
Expenditures
                                                                                         (24,261,084)                  (10,332,001)                          (34,593,085)

OTHER FINANCING SOURCES (USES):

7901 Refunding Bonds Issued –                                                                            7,765,000                                  7,765,000
7912 Sale of Real and Personal Property                              106,575                       –                                            106,575
7913 Capital Leases                                                            12,998,791                   –                                           12,998,791
7915 Transfers In                                                                         –                        9,461,889                                   9,461,889
7916 Premium or Discount on Issuance of Bonds                     –                              913,180                                    913,180
8911 Transfers Out (Use)                                                   (9,966,618)                    –                                            (9,966,618)
8940 Payment to Bond Refunding Escrow Agent (Use)            –                         (8,485,278)                               (8,485,278)
7080
Total Other Financing Sources (Uses)                         3,138,748                  9,654,791                                12,793,539
1200
Net Change in Fund Balances                                  (21,122,336)                    (677,210)                              (21,799,546)
0100
Fund Balance – September 1 (Beginning)                113,916,612                      630,022                               114,546,634
1300
Increase (Decrease) in Fund Balance                             341,567                      675,738                                     1,017,305
3000
Fund Balance – August 31 (Ending)                         $ 93,135,843                   $ 628,550                             $ 93,764,393

The notes to the financial statements are an integral part of this statement.

Leave a Comment