Indirect Rate Example - ALASBO · Frequently Asked Questions about the Restrcited Federal Indirect...

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Instructions for completing Federal Indirect Rate proposal to the Department of Education & Early Development Schedule A I. Fill in column (1) Total Gov't Funds Expended using District Audit for FY2015 A. Use the district's " Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds" page. 1. Use the Governmental Funds Total column from the audit B. When filling in function 510 use the indented 510 for the total from your audit. 1. Fill in the Board of Education total expended - (provided by district) 2. Fill in the Office of the Superintendent total expended - (provided by district) 3. The row labeled District Administration (less BOE and OS) will calculate automatically - no input is needed C. The 'Total Expenditures' of this column should match the total from your audit. If not, verify amounts were input correctly. II. Next go to the Excludable Costs tab . This tab will automatically feed totals into columns 2-6 on Schedule A. A. Detail for Column 2 (Capital Outlay) Add additional rows as needed 1. From the district audit, go to "General (School Fund) Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual" page a. Search through each function and record each occurance of 'Equipment', with page number, in the appropriate function 2. Next go to each Special Revenue Fund Schedule a. Search through each fund and record each occurance of 'Equipment', with page number, in the appropriate function. b. If 'Equipment' appears in a Teacher Housing Special Revenue Fund, do not record it here it will be picked up in Column 6. 3. For Function 880 Construction & Facilities Acquisition record the total of all expenditures including 'Equipment' from each capital project fund. B. Detail for Column 3 (Debt Financed) 1. If the district had any reportable debt service in their current years audit then record that amount, with page number. C. Detail for Column 4 (Fines & Penalties) 1. If the district had any reportable fines or penalties in their current years audit then record that amount, with page number. Note: that these would normally appear in function 550. D. Detail for Column 5 (PERS & TRS on behalf) 1. From the supplemental form completed and submitted to the Department with all TRS and PERS breakouts by function. Fill in the appropriate amounts by function. 2. For function 510, fill in the total for that function and also break out the Board of Education and Office of the Superintendent. a. The rows labeled District Administration (less BOE and OS) will calculate automatically - no input is needed E. Detail for Column 6 (Other Excludable Costs) Add additional rows as needed 1. From the district audit, go to "General (School Fund) Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual" page a. Search through each function and record each occurance of Tuition & Stipends, Indirect Costs, Indirect Cost Recovery and Scholarships, with page number and category type, in the appropriate function. 2. Next go to each Special Revenue Fund Schedule a. Search through each fund and record each occurance of Tuition & Stipends, Indirect Costs and Scholarships, with page number and category type, in the appropriate function. b. If the district has a Teacher Housing Special Revenue Fund, for this fund only, record the total expenditures in function 600, with page number and category type. c. If the district has a Food Service Fund, for this fund only, record Food & Milk Supplies(Supplies, Materials, and Media), with page number and category type. III. The totals in Column 7 (Net Expenditures) of Schedule A should auto calculate. A. This is the total of Column 1 less Columns 2-6. No input is necesssary. IV. Fill in Column 8 (Direct Expenses in Spec. Rev. Funds) of Schedule A A. Search through each Federally funded special revenue fund and record any Direct Expenditures found in functions 510 or 550 (excluding object code 495). These expenditures will be treated as Direct Costs. V. Column 9 (Indirect Costs) will automatically fill in for functions 510 and 550 of Schedule A. A. If you have a district wide maintenance director, in order to include this as indirect for function 600, complete the tab labeled O&M Indirect . The total calculated will automatically fill into Schedule A. 1. Read the Operations and Maintenance Director Guidelines. If your district qualifies then, a. Fill in the salary and benefit lines along with the PERS/TRS on-behalf (for subtraction) for that position. VI. Column 10 (Direct & Disallow Costs) will automatically fill in for all functions of Schedule A. VII. To insure that everything is input correctly there are two (2) Grand Totals that should calculate on Schedule A. A. The district form is in balance if the Grand Total matches the number stated in the Total Expenditures. Schedule C I. This form will calulate your Restricted Federal Indirect Rate (with Carry Forward). No input is necessary on this form.

Transcript of Indirect Rate Example - ALASBO · Frequently Asked Questions about the Restrcited Federal Indirect...

Instructions for completing Federal Indirect Rate proposal to the Department of Education & Early Development

Schedule A

I. Fill in column (1) Total Gov't Funds Expended using District Audit for FY2015

A. Use the district's "Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds" page.1. Use the Governmental Funds Total column from the audit

B. When filling in function 510 use the indented 510 for the total from your audit.1. Fill in the Board of Education total expended - (provided by district)2. Fill in the Office of the Superintendent total expended - (provided by district)3. The row labeled District Administration (less BOE and OS) will calculate automatically - no input is needed

C. The 'Total Expenditures' of this column should match the total from your audit. If not, verify amounts were input correctly.

II. Next go to the Excludable Costs tab . This tab will automatically feed totals into columns 2-6 on Schedule A.

A. Detail for Column 2 (Capital Outlay) Add additional rows as needed 1. From the district audit, go to "General (School Fund) Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual" page

a. Search through each function and record each occurance of 'Equipment', with page number, in the appropriate function 2. Next go to each Special Revenue Fund Schedule

a. Search through each fund and record each occurance of 'Equipment', with page number, in the appropriate function. b. If 'Equipment' appears in a Teacher Housing Special Revenue Fund, do not record it here it will be picked up in Column 6.

3. For Function 880 Construction & Facilities Acquisition record the total of all expenditures including 'Equipment' from each capital project fund.

B. Detail for Column 3 (Debt Financed) 1. If the district had any reportable debt service in their current years audit then record that amount, with page number.

C. Detail for Column 4 (Fines & Penalties) 1. If the district had any reportable fines or penalties in their current years audit then record that amount, with page number. Note: that these would normally appear in function 550.

D. Detail for Column 5 (PERS & TRS on behalf)1. From the supplemental form completed and submitted to the Department with all TRS and PERS breakouts by function. Fill in the appropriate amounts by function.2. For function 510, fill in the total for that function and also break out the Board of Education and Office of the Superintendent.

a. The rows labeled District Administration (less BOE and OS) will calculate automatically - no input is needed

E. Detail for Column 6 (Other Excludable Costs) Add additional rows as needed 1. From the district audit, go to "General (School Fund) Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual" page

a. Search through each function and record each occurance of Tuition & Stipends, Indirect Costs, Indirect Cost Recovery and Scholarships, with page number and category type, in the appropriate function.

2. Next go to each Special Revenue Fund Schedulea. Search through each fund and record each occurance of Tuition & Stipends, Indirect Costs and Scholarships, with page number and category type, in the appropriate function. b. If the district has a Teacher Housing Special Revenue Fund, for this fund only, record the total expenditures in function 600, with page number and category type. c. If the district has a Food Service Fund, for this fund only, record Food & Milk Supplies(Supplies, Materials, and Media), with page number and category type.

III. The totals in Column 7 (Net Expenditures) of Schedule A should auto calculate.

A. This is the total of Column 1 less Columns 2-6. No input is necesssary.

IV. Fill in Column 8 (Direct Expenses in Spec. Rev. Funds) of Schedule A

A. Search through each Federally funded special revenue fund and record any Direct Expenditures found in functions 510 or 550 (excluding object code 495). These expenditures will be treated as Direct Costs.

V. Column 9 (Indirect Costs) will automatically fill in for functions 510 and 550 of Schedule A.

A. If you have a district wide maintenance director, in order to include this as indirect for function 600, complete the tab labeled O&M Indirect . The total calculated will automatically fill into Schedule A.

1. Read the Operations and Maintenance Director Guidelines. If your district qualifies then, a. Fill in the salary and benefit lines along with the PERS/TRS on-behalf (for subtraction) for that position.

VI. Column 10 (Direct & Disallow Costs) will automatically fill in for all functions of Schedule A.

VII. To insure that everything is input correctly there are two (2) Grand Totals that should calculate on Schedule A.

A. The district form is in balance if the Grand Total matches the number stated in the Total Expenditures.

Schedule C

I. This form will calulate your Restricted Federal Indirect Rate (with Carry Forward). No input is necessary on this form.

Frequently Asked Questions about the Restrcited Federal Indirect Rate Proposals

1. How and to whom do I submit my district Indirect proposal?The department is requesting that all proposals be submitted electronically in Excel format to Meridith Boman at [email protected] PDF Copies with signatures should be submitted in addition to the Excel form.Forms must be received prior to December 31st.

2. How is my rate calculated?The Indirect Rate is calculated using a fixed rate with carry forward provision. This means that your rate isfixed for a specified future period based on an estimate of that period's level of operation. However, when the actual costs of that period become known, the difference between the estimate and the actual costs are carried-forward as an adjustment to a subsequent period.

Indirect Pool(actual + carry forward) divided by Direct/Disallowed Costs equals Indirect Rate

I certify that the information contained herein has been prepared in accordance with the instructions issued by EED and conforms with the criteria in OMB Circular A-87, and is correct to the best of my knowledge and belief. No costs other than those incurred by thisagency have been included in the indirect cost rate application. The same costs that havebeen treated as indirect costs have not been and will not be claimed as direct costs, andsimilar types of costs have been accorded consistent treatment. All expenditures detailed onthe application form have been made, and records supporting them have been maintainedand are available for review and/or audit.

We hereby apply for the following indirect cost rate:

Federal Programs - Restricted with Carry Forward 2.85%

Superintendent’s Certification Date

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~EED USE ONLY

Your proposal has been accepted and the following rate approved:

Federal Programs - Restricted with Carry Forward

This rate becomes effective July 1, 2016 and remains in effect until June 30, 2017 and will apply to all eligible federally assisted programs as appropriate.

Federal law or grant conditions may limit the amount of indirect cost or the indirect cost rate. For example, if the approved restricted rate is five percent and the law allows only a three percent rate of recovery, then only indirect cost equal to three percent of the direct costs for that program may be recovered.

Alaska Department of Education & Early Development Date

FY2017 Federal Indirect RateAs submitted to the Department of Education & Early Development

School District Certification and Request for Authorized Indirect Rate

Form #05-02-007

SCHEDULE C WORKSHEETCarry Forward and Restricted Indirect Rate Computation

As submitted to the Department of Education & Early DevelopmentFY2017 Indirect Rate based on Fiscal Year Ended June 30, 2015

SUBSEQUENT YEARSFY 2013 FY 2015 FY 2017

(a) FIXED RATE/CALCULATION AS NEGOTIATED: (B/A) 2.61% (C) 2.82% (C) 2.85% (C)

Direct/Disallowed Costs (Actuals from Schedule A) $86,553,019 (A) $96,831,909 (A) $106,475,605 (A)

Indirect Costs (Actuals from Schedule A) $2,822,547 $2,912,365 $3,108,696

Fixed Carry Forward (Computed from prior year and brought forward) ($566,172) ($181,120) ($75,036)

Total Negotiated Indirect Cost Pool $2,256,375 (B) $2,731,245 (B) $3,033,660 (B)

(b) ACTUAL COSTS BASED ON AUDIT:

Actual Direct/Disallowed Costs (Actuals from Schedule A) $96,831,909 (D) $106,475,605 (D)

Actual Indirect Costs (Actuals from Schedule A) $2,912,365 $3,108,696

Fixed Carry Forward (Computed from prior year and brought forward) ($566,172) ($181,120)

Total Actual Indirect Cost Pool $2,346,193 (F) $2,927,576 (F)

(c) FIXED CARRY FORWARD COMPUTATION:

Should Have Recovered (Actual Indirect Costs From (F))

FY 2013 $2,346,193 (F)

FY 2015 $2,927,576 (F)

Recovered (Fixed Negotiated Rate x Actual Direct/Disallowed Costs (C*D))

FY 2013 $2,527,313 (E)FY 2015 $3,002,612 (E)

UNDER(OVER) RECOVERY- Carry Forward to Subsequent Year (F-E) ($181,120) ($75,036)

Form #05-02-007

SCHEDULE A WORKSHEETExpenditures for Computation of Restricted Indirect Cost Rate

As submitted to the Department of Education & Early DevelopmentFY2017 Indirect Rate based on Fiscal Year Ended June 30, 2015

1 2 3 4 5 6 7 8 9 10Total Gov't Capital Debt Fines & PERS & TRS Other Net Direct Expenses Indirect Direct &

Func. Description Funds Expended Outlay Financed Penalties on Behalf Excluded Costs Expenditures Spec Rev Funds Costs Disallow Costs100 Instruction 47,027,323 18,418 8,268,658 23,624 38,716,623 38,716,623200 Special Education Instruction 7,761,892 - 1,302,040 - 6,459,852 6,459,852220 Special Education Support Services - Students 2,600,155 13,907 308,026 - 2,278,222 2,278,222300 Support Services - Students 2,210,856 - 496,838 - 1,714,018 1,714,018350 Support Services - Instruction 29,391,346 41,512 728,652 112,722 28,508,460 28,508,460400 School Administration 6,543,211 - 1,277,185 - 5,266,026 5,266,026450 School Administration Support Services 2,365,197 - 198,275 - 2,166,922 2,166,922

510 District Administration 840,892 Board of Education 286,394 - - 70,701 215,693 215,693 Office of the Superintendent 282,863 - 64,150 - 218,713 218,713District Administration (less BOE and OS) 271,635 - - - 271,635 271,635

550 District Administration Support Services 2,874,854 - - 207,469 - 2,667,385 2,667,385600 Operation & Maintenance of Plant 17,550,634 43,593 703,079 1,386,852 15,417,110 169,676 15,247,434700 Student Activities 1,853,980 - 126,400 - 1,727,580 1,727,580760 Student Transportation 1,538,043 - - - 1,538,043 1,538,043770 Adult & Continuing Education Instruction - - - 780 Community Service 482,667 - - - 482,667 482,667790 Food Service (Fund Only) 4,409,427 9,285 - 2,464,790 1,935,352 1,935,352850 Debt Service 32,555 32,555 860 Expendable Trust - 880 Construction & Facilities Acquisition 46,111,986 46,111,986

TOTAL EXPENDITURES 173,595,018 46,238,701 32,555 13,680,772 4,058,689 109,584,301 3,108,696 106,475,605GRAND TOTAL 173,595,018 109,584,301

These two totals should be the same. They shouldNotes: 1 - Include total expenditures in Governmental Funds from District Audit also match the Sched. Of Rev, Expend & Change in Initial Rate = 2.92%

2 - Include equipment and 880 capital projects Fund Balance in the audit.5 - PERS & TRS on behalf - Include all contributions paid by the state on-behalf of the district for increased PERS & TRS rates. Initial Rate is before any Carry Forward6 - Include indirect costs, tuition & stipends, food & milk supplies, teacher housing, scholarships7 - Net Expenditures is column 1 less columns 2-68 - Direct Federal Expenditures charged in a Special Revenue Fund to function 510 or 550 excluding object code 495.9 - Indirect Costs of column 7 less any direct charges recorded in column 810 - Direct & Disallowed Costs of column 7 plus direct charges recorded in column 8

Prepared by_______________________________ Phone #__________________________

Approved by______________________________ Date_____________________________

EXCLUDABLE COSTS

Form #05-02-007

EXCLUDABLE COSTS TABIndirect Cost Rate Notes

As submitted to the Department of Education & Early DevelopmentFY2017 Indirect Rate based on Fiscal Year Ended June 30, 2015

Detail for Column 2 (Capital Outlay)

Account Description Audit Page Category Amount100 Instruction Page 38 Equipment 18,418 100 Instruction Page Equipment100 Instruction Page Equipment100 Instruction Page Equipment100 Instruction Page Equipment

Total Capital Outlays for Instruction 18,418

200 Special Education Instruction Page Equipment200 Special Education Instruction Page Equipment

Total Capital Outlays for Special Education Instruction -

220 Special Education Support Services - Students Page 39 Equipment 13,907 220 Special Education Support Services - Students Page Equipment

Total Capital Outlays for Special Education Support Services - Students 13,907

300 Support Services - Students Page Equipment300 Support Services - Students Page Equipment

Total Capital Outlays for Support Services - Students -

350 Support Services - Instruction Page 39 Equipment 30,238 350 Support Services - Instruction Page 83 Equipment 11,274

Total Capital Outlays for Support Services - Instruction 41,512

400 School Administration Page EquipmentTotal Capital Outlays for School Administration -

450 School Administration Support Services Page EquipmentTotal Capital Outlays for School Administration Support Services -

510 District Administration Page EquipmentTotal Capital Outlays for District Administration -

511 Board of Education Page EquipmentTotal Capital Outlays for Board of Education -

512 Office of the Superintendent Page EquipmentTotal Capital Outlays for Office of the Superintendent -

550 District Administration Support Services Page Equipment550 District Administration Support Services Page Equipment

Total Capital Outlays for District Administration Support Services -

600 Operation & Maintenance of Plant Page 41 Equipment 43,593 600 Operation & Maintenance of Plant Page Equipment

Total Capital Outlays for Operation & Maintenance of Plant 43,593

700 Student Activities Page EquipmentTotal Capital Outlays for Student Activities -

760 Student Transportation Page EquipmentTotal Capital Outlays for Student Transportation -

770 Adult and Continuing Education Instruction Page EquipmentTotal Capital Outlays for Adult and Continuing Education Instruction -

780 Community Service Page EquipmentTotal Capital Outlays for Community Service -

790 Food Service (Fund Only) Page 62 Equipment 9,285 Total Capital Outlays for Food Service (Fund Only) 9,285

880 Construction & Facilities Acquisition Page 43 Capital 1,297,341 880 Construction & Facilities Acquisition Page 94 Capital 44,814,645

Total Capital Outlays for Construction & Facilities Acquisition 46,111,986

Grand Total for all Capital Outlays 46,238,701

Form #05-02-007

EXCLUDABLE COSTS TABIndirect Cost Rate Notes

As submitted to the Department of Education & Early DevelopmentFY2017 Indirect Rate based on Fiscal Year Ended June 30, 2015

Detail for Column 3 (Debt Financed)

Account Description Audit Page Category Amount850 Debt Service Page 42 Debt 32,555

Total for Debt Service 32,555

Grand Total for all Debt Financed 32,555

Detail for Column 4 (Fines & Penalties)

Account Description Audit Page Category Amount550 District Administration Support Services Page Fines & Penalties

Total Fines & Penalties for District Administration Support Services -

Grand Total for all Fines & Penalties -

Form #05-02-007

EXCLUDABLE COSTS TABIndirect Cost Rate Notes

As submitted to the Department of Education & Early DevelopmentFY2017 Indirect Rate based on Fiscal Year Ended June 30, 2015

Detail for Column 5 (PERS & TRS on behalf )

Account Description Audit Page Category Amount100 Instruction Page TRS - On behalf 7,648,753 100 Instruction Page PERS - On behalf 619,905

Total PERS/TRS on-behalf for Instruction 8,268,658

200 Special Education Instruction Page TRS - On behalf 1,094,019 200 Special Education Instruction Page PERS - On behalf 208,021

Total PERS/TRS on-behalf for Special Education Instruction 1,302,040

220 Special Education Support Services - Students Page TRS - On behalf 281,726 220 Special Education Support Services - Students Page PERS - On behalf 26,300

Total PERS/TRS on-behalf for Special Education Support Services - Students 308,026

300 Support Services - Students Page TRS - On behalf 253,635 300 Support Services - Students Page PERS - On behalf 243,203

Total PERS/TRS on-behalf for Support Services - Students 496,838

350 Support Services - Instruction Page TRS - On behalf 534,756 350 Support Services - Instruction Page PERS - On behalf 193,896

Total PERS/TRS on-behalf for Support Services - Instruction 728,652

400 School Administration Page TRS - On behalf 1,277,185 400 School Administration Page PERS - On behalf

Total PERS/TRS on-behalf for School Administration 1,277,185

450 School Administration Support Services Page TRS - On behalf 450 School Administration Support Services Page PERS - On behalf 198,275

Total PERS/TRS on-behalf for School Administration Support Services 198,275

510 District Administration Page TRS - On behalf 52,395 510 District Administration Page PERS - On behalf 11,755 Total for 510

Total PERS/TRS on-behalf for District Administration 64,150

Board of Education Page TRS - On behalf Board of Education Page PERS - On behalf

Total PERS/TRS on-behalf for Board of Education -

Office of the Superintendent TRS - On behalf 52,395 Office of the Superintendent PERS - On behalf 11,755

Total PERS/TRS on-behalf for Office of the Superintendent 64,150

District Administration (Less BOE and OS) Page TRS - On behalf - No input neededDistrict Administration (Less BOE and OS) Page PERS - On behalf - will calculate remain

Total PERS/TRS on-behalf for District Administration (Less BOE and OS) -

550 District Administration Support Services Page TRS - On behalf 16,920 550 District Administration Support Services Page PERS - On behalf 190,549

Total PERS/TRS on-behalf for District Administration Support Services 207,469

600 Operation & Maintenance of Plant Page TRS - On behalf 600 Operation & Maintenance of Plant Page PERS - On behalf 703,079

Total PERS/TRS on-behalf for Operation & Maintenance of Plant 703,079

700 Student Activities Page TRS - On behalf 126,400 700 Student Activities Page PERS - On behalf

Total PERS/TRS on-behalf for Student Activities 126,400

760 Student Transportation Page TRS - On behalf 760 Student Transportation Page PERS - On behalf

Total PERS/TRS on-behalf for Student Transportation -

770 Adult & Continuing Education Instruction Page TRS - On behalf 770 Adult & Continuing Education Instruction Page PERS - On behalf

Total PERS/TRS on-behalf for Adult & Continuing Education Instruction -

780 Community Service Page TRS - On behalf 780 Community Service Page PERS - On behalf

Total PERS/TRS on-behalf for Community Service -

790 Food Service (Fund Only) Page TRS - On behalf 790 Food Service (Fund Only) Page PERS - On behalf

Total PERS/TRS on-behalf for Food Service (Fund Only) -

Grand Total for all PERS/TRS on-behalf 13,680,772

Form #05-02-007

EXCLUDABLE COSTS TABIndirect Cost Rate Notes

As submitted to the Department of Education & Early DevelopmentFY2017 Indirect Rate based on Fiscal Year Ended June 30, 2015

Detail for Column 6 (Other Excluded Costs)

Account Description Audit Page Category Amount100 Instruction Page 38 Tuition/Stipends 15,224 Tuition & Stipends100 Instruction Page 77 Tuition/Stipends 305 MUST be reported in 100 Instruction Page 37 Tuition/Stipends 8,095 the audit as object 480

Total Excluded Costs for Instruction 23,624 in order to qualify.

200 Special Education Instruction PageTotal Excluded Costs for Special Education Instruction -

220 Special Education Support Services - Students PageTotal Excluded Costs for Special Education Support Services - Students -

300 Support Services - Students PageTotal Excluded Costs for Support Services - Students -

350 Support Services - Instruction Page 79 Tuition/Stipends 2,505 350 Support Services - Instruction Page 80 Tuition/Stipends 632 350 Support Services - Instruction Page 86 Tuition/Stipends 109,585

Total Excluded Costs for Support Services - Instruction 112,722

400 School Administration PageTotal Excluded Costs for School Administration -

450 School Administration Support Services PageTotal Excluded Costs for School Administration Support Services -

510 District Administration PageTotal Excluded Costs for District Administration -

511 Board of Education Page 40 Board Stipends 70,701 Total Excluded Costs for Board of Education 70,701

512 Office of the Superintendent PageTotal Excluded Costs for Office of the Superintendent -

550 District Administration Support Services Page 41 Indirect Cost Recovery (198,885) 550 District Administration Support Services Page 64 Indirect Costs 16,237 All indirect costs here. 550 District Administration Support Services Page 63 Indirect Costs 1,048 Do not record costs in550 District Administration Support Services Page 60 Indirect Costs 2,259 any other functions. 550 District Administration Support Services Page 61 Indirect Costs 2,376 This should net to zero550 District Administration Support Services Page 65 Indirect Costs 29,771 or close.550 District Administration Support Services Page 66 Indirect Costs 6,293 550 District Administration Support Services Page 70 Indirect Costs 51,164 550 District Administration Support Services Page 73 Indirect Costs 15,292 550 District Administration Support Services Page 77 Indirect Costs 7,386 550 District Administration Support Services Page 78 Indirect Costs 46 550 District Administration Support Services Page 79 Indirect Costs 40,798 550 District Administration Support Services Page 80 Indirect Costs 17,611 550 District Administration Support Services Page 81 Indirect Costs 5,394 550 District Administration Support Services Page 85 Indirect Costs 3,210

Total Excluded Costs for District Administration Support Services -

600 Operation & Maintenance of Plant Page 41 Tuition/Stipends 370 600 Operation & Maintenance of Plant Page 90 Teacher Housing 1,386,852

Total Excluded Costs for Operation & Maintenance of Plant 1,386,852

700 Student Activities PageTotal Excluded Costs for Student Activities -

760 Student Transportation PageTotal Excluded Costs for Student Transportation -

770 Adult & Continuing Education Instruction PageTotal Excluded Costs for Adult & Continuing Education Instruction -

780 Community Service PageTotal Excluded Costs for Community Service -

Include Fresh Fruits &790 Food Service (Fund Only) Page Food & Milk Supplies 2,464,790 Veggies Supplies if

Total Excluded Costs for Food Service (Fund Only) 2,464,790 you have that fund, too.

860 Expendable Trust PageTotal Excluded Costs for Expendable Trust -

Grand Total for all Other Excluded Costs 4,058,874

Form #05-02-007

Operations and Maintenance IndirectIndirect Cost Rate Notes

As submitted to the Department of Education & Early Development

FY2017 Indirect Rate based on Fiscal Year Ended June 30, 2015

Operations and Maintenance Director Guidelines

1. Only one position/person is allowed. Substitutes and temporaries are not allowed.

2. Standard benefits are allowed. PERS/TRS on-behalf payments must be removed.

3. This positions only function is the oversight and management of the Operations and Maintenance Division, which in

turn serves the entire organization.

4. If this positions function is not as described in (3) above, the inclusion is not allowed.

5. This sheet, or the equivalent , will be required to be completed in order to include the indirect expense.

6. By signing the Certification page your district certifies that it meets the above guidelines for inclusion of Operations and

Maintenance as indirect.

600 Operations and Maintenance Director

Salary 103,943

Total Benefits 80,119

Total Salary and Benefits 184,062

Less PERS/TRS on-behalf 14,386

Allowable Salary and Benefits 169,676

Other items in Operations and Maintenance such as Rent, Electricity, Heating Fuel, Insurance, Garbage, Janitorial Services

and Supplies are not allowed.

Exhibit C-3

Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds

Total Govern-

General Nonmajor mental Year Ended June 30, 2013 Fund Funds Funds

Revenues: Local sources:

City/Borough- direct appropriations $ 1,042,333 $ 16,838 $1,059,171 In-kind services performed by City/Borough 248,573 248,573 Food services 31,866 31,866 Other local revenue 39,401 71,065 110,466 E-rate revenue 418,722 418,722

Total local sources 1,749,029 119,769 1 ,868, 798

State sources 5,942,130 171,597 6,113,727

Federal sources: Direct 944,627 92,883 1,037,510 Through the State of Alaska 277,167 277,167

Total federal sources 944,627 370,050 1,314,677

Other sources -

Proceeds from sale of property and equipment 3,125 3,125 Total revenues 8,638,911 661,416 9,300,327

Expenditures: Instruction 3,957,048 277,893 4,234,941 Special education instruction 503,094 5,230 508,324 Special education support services - students 125,384 49,965 175,349 Support services - instruction 751,054 89,391 840,445 School administration 377,502 377,502 School administration support services 159,122 159,122 District administration 547,776 547,776 District administration support services 354,370 18,462 372,832 Operations and maintenance of plant 1,637,878 89,774 1 '727,652 Student activities 249,510 249,510 Student transportation 64,604 64,604 Adult and continuing education instruction 71,412 71,412 Food services 187,765 187,765

Total expenditures 8,662,738 854,496 9,517,234

Excess of revenues over (under) expenditures (23,827) (193,080) (216,907)

Other financing sources (uses): Transfers in 195,000 195,000

Transfers out (195,000) (195,000)

Net other financing sources (uses) (195,000) 195,000

Net change in fund balances (218,827) 1,920 (216,907)

Beginning fund balances 1,768,530 156,043 1,924,573

Ending fund balances $ 1,549,703 $ 157,963 $1 '707,666

See accompanying notes to basic financial statements.

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maboman
Highlight

II

II

:1

General (School Operating) Fund

Schedule of Revenues, Expenditures and

Changes in Fund Balance · Budget and Actual

Final Year Ended June 30, 2013 Budget

7 1

Revenues: Local sources:

II City/Borough ·direct appropriations s 1,292,000 s I <t In-kind services performed by City/Borough 'I 0 Other local revenue 20,000 '!i E·rate revenue 41,000

Total local sources 1,353,000

State sources: 'f::J Public School Funding 4,728,000 'iC; TRS on-behalf S"l PERS on-behalf , /SB 160 payment 108,500 .·· ( Other state revenue Total state sources 4,836,500

Federal sources · direct · J() impact aid 965,000

Total federal sources 965,000

Other sources · 1-<Il Proceeds from sale of property and equipment

Total revenues 7,154,500

Expenditures: t¥ Instruction:

i 10 Certificated salaries 1,851,400 !.1 oNon-certificated salaries 235,600 Jb" Employee benefits 805,506 1"1 ;20)tudent travel 110,000 'ffto Other purchased services 68,200 '!50 Supplies, materials and media 353,200 (!Ci Other expenditures 1,500 :;i 0 Equipment 131,145

Total instruction 3,556,551

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Exhibit G-1

Variance Positive

Actual (Negative)

1,042,333 s (249,667) 248,573 248,573

39,401 19,401 418,722 377,722

1,749,029 396,029

4,757,915 29,915 948,933 948,933 133,449 133,449 101,333 (7, 167)

500 500 5, 942,130 1,105,630

944,627 (20,373) 944,627 (20,373)

3,125 3,125 8,638,911 1 ,484,411

1,786,505 64,895 205,245 30,355

1,450,592 (645,086) 105,609 4,391 55,312 12,888

276,426 76,774 660 840

76,699 54,446 3,957,048 (400,497)

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Exhibit G-1, continued

General (School Operating) Fund Schedule of Revenues, Expenditures and

Changes in Fund Balance - Budget and Actual, continued

Year Ended June 30, 2013

·~~penditures, continued: l(o/ .. ~chool administration, continued:

'fJOUtility services WO Other purchased services </'SOSupplies, materials and media ~'/A:! Other expenditures 510 Equipment Total school administration

. Y'Xfhool administration support services: J:l1>Non-certificated salaries ~ Employee benefits Total school administration support services

~District administration: 310 Certificated salaries J~ Non-certificated salaries l(;o Employee benefits 'f/0 Professional and technical services lf,2¢ Staff travel lf'Jo Utility services 4/fO Other purchased services f(f!J Supplies, materials and media 1!'1" Other expenditures 51° Equipment Total district administration

syoistrict administration support services: J.z., Non-certificated salaries Jt¢J Employee benefits '110 Professional and technical services 'f.2aStaff travel ,<li0 Utility services 4'¥'oother purchased services 'ftl'fflnsurance and bond premiums

4'JO Supplies, materials and media ~16 Other expenditures q'/?indirect costs '>to Equipment Total district administration support services

s

49

Final Budget

28,500 500

20,000 1,800 4,500

334,196

83,650 65,072

148,722

110,000 54,700

130,640 80,000 88,000 10,000

6,000 17,200 10,700 11,700

518,940

133,075 75,325 53,100 7,000 8,000 8,000

21,000 6,000 4,200

(10,000) 5,700

'311,400

s

Actual

21,307 423

12,084 800

377,502

86,062 73,060

159,122

140,000 59,745

180,696 39,727 75,766 10,702 6,115

16,457 9,456 9,112

547,776

138,682 103,046

52,860 7,564 2,967

34,211 20,521

3,916 4,791

(18,462) 4,274

354,370

Variance Positive

(Negative)

s 7,193 77

7,916 1,000 4,500

(43,306)

(2,412) (7, 988)

(10,400)

(30,000) (5,045)

(50,056) 40,273 12,234

(702) (115) 743

1,244 2,588

(28,836)

(5,607) (27, 7Z1)

240 (564)

5,033 (26,211)

479 2,084

(591) 8,462 1,426

(42,970)

~I

:l

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~ Exhibit G-1, continued

General (School Operating) Fund

Schedule of Revenues, Expenditures and

Changes in Fund Balance · Budget and Actual, continued

Variance

Final Positive Year Ended June 30, 2013 Budget Actual (Negative)

. Expenditures, continued: tJifJ Operations and maintenance of plant:

oio Non-certificated salaries $ 245,100 $ 227,741 $ 17,359 3bo Employee benefits 96,915 137,254 (40,339) 111 o Professional and technical services 10,000 6,900 3,100 4 ~•Staff travel 4,500 2,468 2,032 'IJ"Utility services 17,600 18,888 (1 ,288) 1/:ll'Energy 818,000 830,795 (12,795) 41JoOther purchased services 39,500 194,417 (154, 917) 41/rl nsurance and bond premiums 10,400 81,496 (71 ,096) li5'0Supplies, materials and media 127,850 121,748 6,102 '""Equipment 14,700 16,171 (1 ,471) Total operations and maintenance of plant 1,384,565 1,637,878 (253,313)

1~dent activities: 3/<>Certificated salaries 8,000 10,650 (2,650) 3~Non-certificated salaries 1,500 1,427 73 30.-o Employee benefits 1,637 1,346 291 4.tGStaff travel 5,000 4,741 259 '1.2'i'Student travel 203,000 213,311 (10,311) '11/oOther purchased services 3,100 3,040 60

lJ5'0Supplies, materials and media 12,400 12,250 150 lflJo Other expenditures 3,000 2,745 255 Total student activities 237,637 249,510 (11,873)

Total expenditures 7,535,661 8,662,738 (1 '127,077)

Excess of revenues over (under) expenditures (381,161) (23,827) 357,334

c~ 5~Gther financing uses - transfers out (225,000) (195,000) 30,000

Net change in fund balance $ (606, 161) (218,827) $ 387,334

Fund Balance, July 1, 2012 1,768,530

Fund Balance, June 30, 2013 $ 1,549,703

50

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Title 1-A Basic Local Special Revenue Fund

Schedule of Revenues, Expenditures and Changes

in Fund Balance - Budget and Actual

Year Ended June 30, 2013 Budget Actual

Exhibit H-3

Variance Positive

(Negative)

Revenues from federal sources -through the State of Alaska s 64,059 s 64,059 s

Expenditures:

Instruction:

Non-certificated salaries Employee benefits

Staff travel

Total instruction ·

i)So/oistrict administration support services -indirect costs

Total expenditures

Net change in fund balance

Fund Balance, July 1, 2012

Fund Balance, June 30, 2013

s

54

30,000 17,345

11 '969

59,314

4,745 64,059

s

28,937 18,663

11 '714

59,314

4,745 64,059

s

1,063 (1 ,318)

255

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Migrant Education Special Revenue Fund

Schedule of Revenues, Expenditures and Changes

in Fund Balance - Budget and Actual

Year Ended June 30, 2013 Budget Actual

Exhibit H-4

Variance Positive

(Negative)

Revenues from federal sources -through the State of Alaska s 55,285 s 35,859 s (19,426)

Expenditures:

Instruction:

Non-certificated salaries Employee benefits

Total instruction

')1' District administration support services -indirect costs

Total expenditures

Net change in fund balance

Fund Balance, July 1, 2012

Fund Balance, June 30, 2013

s

55

41 '1 00 10,090 51' 190

4,095 55,285

s

28,887 4,316

33,203

2,656 35,859

s

12,213 5,774

17,987

1,439 19,426

I

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Exhibit H-5

Food Service Special Revenue Fund

Schedule of Revenues, Expenditures and Changes

in Fund Balance - Budget and Actual

Variance Positive

Year Ended June 30, 2013 Budget Actual (Negative)

Revenues: ;1,0 Food services s 30,000 s 31,866 s 1,866

Federal sources - through the State of Alaska 75,000 85,693 10,693 Total revenues 105,000 117,559 12,559

J;;xpenditures - food services: 1o/f Non-certificated salaries 65,000 63,875 1 '125

Employee benefits 18,290 18,884 (594) Staff travel 2,333 (2,333) Other purchased services 1,716 {1,716) Supplies, materials and media 124,000 99,331 24,669 Other expenditures 400 (400) Equipment 2,000 1,226 774

Total expenditures 209,290 187,765 21 '525

Excess of revenues over (under) expenditures (1 04,290) (70,206) 34,084

C)t~/other financing sources - transfers in 100,000 60,000 (40,000) I

Net change in fund balance s (4,290) (10,206) s {5,916)

Fund Balance, July 1, 2012 38,422

Fund Balance, June 30, 2013 s 28,216

56

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-------- ---

Title II-A Special Revenue Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance ~ Budget and Actual

Year Ended June 30, 2013 Budget Actual

Exhibit H-7

Variance Positive

(Negative)

Revenues from federal sources -through the State of Alaska s 31,196 s 30,205 s (991)

~,_Jxpenditures: ~:::lf Support services - instruction:

Certificated salaries Employee benefits Professional and technical services Staff travel Supplies, materials and media

Total support services - instruction

District administration support services -indirect costs

Total expenditures

Net change in fund balance

Fund Balance, July 1, 2012

Fund Balance, June 30, 2013

6,265 150

19,100 2,170 1,200

28,885

2,311 31 '196

s

58

6,268 (3) 147 3

19,133 (33) 1,232 938 1 '188 12

27,968 917

2,237 74 30,205 991

s

s

,j

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-------------------------------·n

Title VI-B Special Revenue Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

Year Ended June 30, 2013 Budget Actual

Exhibit H-8

Variance Positive

(Negative)

Revenues from federal sources -through the State of Alaska s 50,107 s 50,107 s

Expenditures: JJf'special education support services - students -

professional and technical services

District administration support services -indirect costs

Total expenditures

Net change in fund balance

Fund Balance, July 1, 2012

Fund Balance, June 30, 2013

s

59

46,395 46,395

3,712 3,712 50,107 50,107

s

s

!

I

.I

":I ,, :[ ~I I

i I I; II

II tl

I I ' I i

I J I

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----- ----------------_.1

619 Preschool Disabled Special Revenue Fund

Schedule of Revenues, Expenditures and Changes

in Fund Balance - Budget and Actual

Year Ended June 30, 2013 Budget Actual

Exhibit H-9 ,;

Variance Positive

(Negative)

Revenues from federal sources -through the State of Alaska s 3,856 s 3,856 s

1.rfxpenditures - special education support services - students -1'' " d professional and technical services

District administration support services -indirect costs

Total expenditures

Net change in fund balance

Fund Balance, July 1, 2012

Fund Balance, June 30, 2013

60

s

3,570 3,570

286 286

3,856 3,856

s

s

I I

I I

I I

,I

I i I i

Ll

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Indian Education Special Revenue Fund

Schedule of Revenues, Expenditures and Changes

in Fund Balance - Budget and Actual

Year Ended June 30, 2013 Budget Actual

Exhibit H-12

Variance Positive

(Negative)

Revenues from federal sources - direct $ 65,154 $ 65,154 $

Expenditures: . 3o/Support services - instruction­

uti[ ity services

District administration support services -

indirect costs Total expenditures

Net change in fund balance

Fund Balance, July 1, 2012

Fund Balance, June 30, 2013

63

60,328 60,328

4,826 4,826 65,154 65,154

$ $

$

i

I !I

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1 Exhibit H-14

K-12 Tobacco Prevention Program Special Revenue Fund

Schedule of Revenues, Expenditures and Changes

in Fund Balance - Budget and Actual

Variance Positive

Year Ended June 30, 2013 Budget Actual (Negative)

Revenues: State sources $ 100,000 $ 97,446 $ (2,554) Other local revenue 1,300 1,300

Total revenues 100,000 98,746 (1 ,254)

Expenditures - instruction: Certificated salaries 45,500 46,725 (1 ,225) Employee benefits 34,400 32,250 2,150 Staff travel 12,705 12,971 (266) Other purchased services 700 700 Supplies, materials and media 6,695 9,629 (2, 934) Equipment 2,171 (2,171)

Total expenditures 100,000 103,746 (3,746)

Net change in fund balance $ (5,000) $ (5,000)

Fund Balance, July 1, 2012 5,000

Fund Balance, June 30, 2013 $

65

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~ ' Teacher Housing Special Revenue Fund

Schedule of Revenues, Expenditures and Changes

in Fund Balance - Budget and Actual

Year Ended June 30, 2013 Budget

/ Exhibit H-15

Variance Positive

Actual (Negative)

Revenues - other local revenues s 78,000 s 30,315 s (47,685)

Expenditures - operations and maintenance of plant: Utility service Other purchased services Supplies, materials and media

Total expenditures

Excess of revenues over (under) expenditures

Other financing sources - transfers in

Net change in fund balance

Fund Balance, July 1, 2012

Fund Balance, June 30, 2013

66

5,000 98,200

5,500 108,700

(30,700)

25,000

s (5,700)

3,816 1,184 85,958 12,242

5,500 89,774 18,926

(59 ,459) (28,759)

55,000 30,000

(4,459) s 1,241

14,455

$ 9,996

,

I I I ' I

I I I I

I !

I I

:I ' I

I I

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___ ,...,ul v1strict

Scholarship Special Revenue Fund

Schedule of Revenues, Expenditures and Changes

in Fund Balance - Budget and Actual

Year Ended June 30, 2013 Budget

Revenues·

Actual

Exhibit H-16

Variance Positive

(Negative)

City /Borough - direct appropriation s 20,000 s 16,838 s (3,162)

Expenditures - instruction -tuition and stipends

Net change in fund balance

Fund Balance, July 1, 2012

Fund Balance, June 30, 2013

s

67

20,000 16,838 3,162

s

s

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