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.