Exhibit G - SPS Finances FY2013 - F196

REPORT F196
E.S.D.
Seattle Public Schools No. 001
121
COUNTY: 17
RUN: 11/8/2013 11:14:19 AM
F-196 Annual Financial Statements

King
Fiscal Year 2012-2013
ANNUAL FINANCIAL STATEMENTS

Certification Page
Balance Sheet as of August 31, 2013-All Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Year Ended August 31, 2013-All Funds
Budgetary Comparison Schedules-All Funds
Statement of Fiduciary Net Assets
Statement of Changes in Fiduciary Net Assets
Schedule of Long-Term Liabilities
Report of Revenues and Other Financing Sources-All Funds
Program/Activity/Object Report
SUPPLEMENTAL REPORTS AND SCHEDULES

Program Matrix
Data Requirements for Supplemental Reports
Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate
Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items
Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures
Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation
Resource to Program Expenditure Report
Preliminary Special Education Maintenance of Effort
Preliminary Federal Cross-Cutting Maintenance of Effort
Preliminary Vocational Education Maintenance of Effort
Edit/Error Report
REPORT F196
SEATTLE PUBLIC SCHOOLS NO. 001
RUN: 11/8/2013 11:14:20 AM
F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR 2012-2013
CERTIFICATION
The Annual Financial Statements (Report F-196) for Seattle Public Schools No. 001 of King County for the fiscal year ended August 31,
2013, were prepared on the modified accrual basis of accounting in accordance with the appropriate accounting principles as stated in the
Accounting Manual for Public School Districts in the State of Washington. School was conducted for 177 days. (If school was operated
fewer than 180 days, please include a statement covering the reasons and effort to make up days lost.) The indirect cost rate proposal
has been reviewed and the data reflects allowable costs in accordance with federal requirements and OMB circular A-87 and all costs are
properly allocable to federal awards.
The school district Annual Financial Statement has been reviewed and submitted to OSPI in accordance with WAC 392-117-035 for the
fiscal year September 1, 2012-August 31, 2013
Approved:
School District Superintendent or Authorized Official
Date
ESD Superintendent or Authorized Official
Date
Reviewed:
Debt Service
Fund
Capital
Projects Fund
Transportation
Vehicle
Fund
Permanent Fund
REPORT F-196 SUMMARY
General Fund
ASB Fund
Total Revenues and Other Financing

Sources
565,215,537.80
5,119,648.44
83,858,030.89
59,213,338.75
0.00
713,406,555.88
Total Expenditures
569,820,480.19
5,057,732.00
84,183,325.00
48,694,535.15
0.00
707,756,072.34
0.00
10,269,856.33
0.00
10,269,856.33
0.00
-4,619,372.79
Other Financing Uses
0.00
Total
Excess of Revenues/Other Financing

Sources Over/(Under) Expenditures
and Other Financing Uses
-4,604,942.39
61,916.44
-325,294.11
248,947.27
Beginning Total Fund Balance
53,594,731.67
2,764,466.38
5,590,668.13
83,601,326.38
145,551,192.56
Prior Year(s) Corrections or

Restatements
0.00
0.00
0.00
0.00
0.00
48,989,789.28
2,826,382.82
5,265,374.02
83,850,273.65
Ending Total Fund Balance
Locked Date: Oct 29, 2013
0.00
140,931,819.77
Certification Page
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:20 AM
Balance Sheet
King
Governmental Funds
August 31, 2013
General
Fund
ASB
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
5,243,679.14
102,274,349.94
0.00
0.00
195,917,458.91
0.00
-2,995,531.49
0.00
0.00
-11,426,122.98
39,768,423.82
21,906,631.98
0.00
Permanent
Fund
Total
ASSETS:
Cash and Cash Equivalents
85,414,486.29
2,984,943.54
Minus Warrants Outstanding
-8,408,729.79
-21,861.70
Taxes Receivable
77,581,072.29
139,256,128.09
Due From Other Funds
6,549,416.79
0.00
0.00
0.00
0.00
0.00
6,549,416.79
Due From Other Governmental

Units
8,079,875.56
0.00
0.00
3,486,860.65
0.00
0.00
11,566,736.21
Accounts Receivable
1,646,070.74
3,469.47
0.00
-74,111.03
0.00
0.00
1,575,429.18
Interfund Loans Receivable

Accrued Interest Receivable
0.00
0.00
21,388.15
1,031.26
1,378,160.10
0.00
Prepaid Items
0.00
0.00
Investments
0.00
0.00
Investments/Cash With Trustee
0.00
Investments-Deferred
Compensation
0.00
Self-Insurance Security
Deposit
0.00
Inventory
TOTAL ASSETS
1,895.79
38,351.88
0.00
0.00
0.00
62,667.08
1,378,160.10
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
172,261,740.13
2,967,582.57
45,013,998.75
124,636,551.93
0.00
0.00
344,879,873.38
12,084,960.83
135,158.39
0.00
11,331,034.69
0.00
0.00
23,551,153.91
0.00
0.00
0.00
0.00
0.00
0.00
LIABILITIES:
Accounts Payable
Contracts Payable Current
Accrued Interest Payable
Accrued Salaries
Revenue Anticipation Notes
Payable
Payroll Deductions and Taxes
Payable
Due To Other Governmental
Units
Deferred Compensation Payable
Estimated Employee Benefits
Payable
Due To Other Funds
0.00
21,601,309.71
0.00
0.00
0.00
0.00
0.00
0.00
8,472,783.33
0.00
0.00
0.00
0.00
0.00
6,537.22
21,601,309.71
0.00
0.00
8,472,783.33
0.00
0.00
0.00
6,537.22
2,700,000.00
0.00
0.00
2,700,000.00
16,794.22
0.00
Page 1 of 2
6,532,397.57
0.00
0.00
6,549,191.79
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:20 AM
Balance Sheet
King
Governmental Funds
August 31, 2013
General
Fund
ASB
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
Permanent
Fund
Total
LIABILITIES:
Interfund Loans Payable
Deposits
0.00
65,606.34
0.00
0.00
Matured Bonds Payable
Deferred Revenue
TOTAL LIABILITIES
0.00
0.00
1,401,841.57
1,467,447.91
0.00
Matured Bond Interest Payable

Arbitrage Rebate Payable
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
78,340,753.42
-10,752.86
39,748,624.73
21,521,004.45
0.00
0.00
139,599,629.74
123,271,950.85
141,199.75
39,748,624.73
40,786,278.28
0.00
0.00
203,948,053.61
1,378,160.10
0.00
0.00
0.00
0.00
0.00
1,378,160.10
FUND BALANCE:
Nonspendable Fund Balance
Restricted Fund Balance
2,659,031.56
2,235,242.83
4,743,835.22
72,759,288.52
0.00
0.00
82,397,398.13
Committed Fund Balance
18,100,000.00
0.00
0.00
0.00
0.00
0.00
18,100,000.00
Assigned Fund Balance
25,094,274.87
591,139.99
521,538.80
11,090,985.13
0.00
0.00
37,297,938.79
1,758,322.75
0.00
0.00
0.00
0.00
0.00
1,758,322.75
48,989,789.28
2,826,382.82
5,265,374.02
83,850,273.65
0.00
0.00
140,931,819.77
172,261,740.13
2,967,582.57
45,013,998.75
124,636,551.93
0.00
0.00
344,879,873.38
Unassigned Fund Balance

TOTAL FUND BALANCE
TOTAL LIABILITIES AND FUND
BALANCE
Page 2 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:21 AM
Statement of Revenues, Expenditures, and Changes in Fund Balance

King
Governmental Funds
For the Year Ended August 31, 2013
General
Fund
ASB
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
Permanent
Fund
Total
REVENUES:
Local
183,965,462.31
81,395,080.89
52,033,479.53
0.00
322,513,671.17
State
310,598,845.82
0.00
7,129,307.78
0.00
317,728,153.60
50,422,551.86
426,838.12
0.00
0.00
50,849,389.98
25,551.44
0.00
0.00
59,188,338.75
0.00
0.00 703,073,236.57
Federal
Federal Stimulus
Other
TOTAL REVENUES
5,119,648.44
1,643,983.78
1,643,983.78
10,312,486.60
556,943,330.37
5,119,648.44
81,821,919.01
10,338,038.04
EXPENDITURES:
CURRENT:
Regular Instruction
269,721,494.10
269,721,494.10
Federal Stimulus
1,582,101.18
1,582,101.18
Special Education
75,890,739.50
75,890,739.50
8,612,719.21
8,612,719.21
385,199.60
385,199.60
Compensatory Programs
54,303,435.74
54,303,435.74
Other Instructional Programs
27,948,209.67
27,948,209.67
Vocational Education
Skills Center
Community Services
Support Services
2,295,728.57
2,295,728.57
128,636,151.79
128,636,151.79
Student Activities/Other
5,057,732.00
0.00
5,057,732.00
CAPITAL OUTLAY:
Sites
0.00
0.00
Building
29,963,128.49
29,963,128.49
Equipment
11,656,053.28
11,656,053.28
Instructional Technology
Energy
0.00
0.00
7,075,353.38
7,075,353.38
Transportation Equipment
0.00
Sales and Lease

Other
0.00
0.00
0.00
444,700.83
444,700.83
DEBT SERVICE:
Principal
0.00
77,830,000.00
0.00
0.00
77,830,000.00
Interest and Other Charges
0.00
6,353,325.00
0.00
0.00
6,353,325.00
0.00
0.00
0.00
84,183,325.00
48,694,535.15
0.00
0.00 707,756,072.34
Bond/Levy Issuance
TOTAL EXPENDITURES
569,820,480.19
5,057,732.00
Page 1 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:21 AM
Statement of Revenues, Expenditures, and Changes in Fund Balance

King
Governmental Funds
General
Fund
ASB
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
Permanent
Fund
Total
DEBT SERVICE:
REVENUES OVER (UNDER) EXPENDITURES
-12,877,149.82
61,916.44
-2,361,405.99
10,493,803.60
0.00
0.00
-4,682,835.77
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10,269,856.33
0.00 -10,269,856.33
OTHER FINANCING SOURCES (USES):

Bond Sales & Refunding Bond Sales
0.00
Long-Term Financing
0.00
Transfers In
8,233,744.45
2,036,111.88
0.00
Transfers Out (GL 536)
0.00
0.00 -10,269,856.33
0.00
Other Financing Uses (GL 535)
0.00
0.00
0.00
0.00
0.00
38,462.98
0.00
25,000.00
0.00
63,462.98
2,036,111.88 -10,244,856.33
0.00
0.00
63,462.98
-4,619,372.79
Other
TOTAL OTHER FINANCING SOURCES (USES)
8,272,207.43
EXCESS OF REVENUES/OTHER FINANCING SOURCES

OVER (UNDER) EXPENDITURES AND OTHER
FINANCING USES
-4,604,942.39
61,916.44
-325,294.11
248,947.27
0.00
0.00
BEGINNING TOTAL FUND BALANCE
53,594,731.67
2,764,466.38
5,590,668.13
83,601,326.38
0.00
0.00 145,551,192.56
0.00
0.00
0.00
0.00
0.00
0.00
48,989,789.28
2,826,382.82
5,265,374.02
83,850,273.65
0.00
0.00 140,931,819.77
Prior Year(s) Corrections or

Restatements
ENDING TOTAL FUND BALANCE
Page 2 of 2
0.00
REPORT F196
E.S.D.
Budgetary Comparison Schedule
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:24 AM
General Fund
For The Year Ended August 31, 2013
REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
181,869,388.00
183,965,462.31
2,096,074.31
State
305,653,484.00
310,598,845.82
4,945,361.82
71,729,933.00
50,422,551.86
-21,307,381.14
1,752,723.00
1,643,983.78
-108,739.22
Federal
Federal Stimulus
Other
TOTAL REVENUES
3,236,030.00
10,312,486.60
7,076,456.60
564,241,558.00
556,943,330.37
-7,298,227.63
273,598,544.00
269,721,494.10
3,877,049.90
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Skills Center
1,752,718.00
1,582,101.18
170,616.82
82,404,041.00
75,890,739.50
6,513,301.50
8,603,427.00
8,612,719.21
-9,292.21
370,082.00
385,199.60
-15,117.60
56,902,228.00
54,303,435.74
2,598,792.26
50,213,391.00
27,948,209.67
22,265,181.33
577,783.00
2,295,728.57
-1,717,945.57
116,716,426.00
128,636,151.79
-11,919,725.79
287,614.00
444,700.83
-157,086.83
Community Services
Support Services
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Other
DEBT SERVICE:
Principal
0.00
0.00
0.00
4,793.00
0.00
4,793.00
TOTAL EXPENDITURES
591,431,047.00
569,820,480.19
21,610,566.81
-27,189,489.00
-12,877,149.82
14,312,339.18
Page 1 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:24 AM
General Fund
OTHER FINANCING SOURCES (USES)
FINAL BUDGET
Bond Sales and Refunding Bond Sales
0.00
Long-Term Financing
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
0.00
0.00
0.00
0.00
0.00
4,965,884.00
8,233,744.45
3,267,860.45
0.00
0.00
0.00
0.00
0.00
0.00
Other
0.00
38,462.98
38,462.98
4,965,884.00
8,272,207.43
3,306,323.43
-22,223,605.00
-4,604,942.39
17,618,662.61
42,929,146.00
53,594,731.67
10,665,585.67
0.00
0.00
20,705,541.00
48,989,789.28
28,284,248.28
Transfers In

EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
Prior Year(s) Corrections or Restatements
Page 2 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:29 AM
Associated Student Body Fund

REVENUES:
Local
FINAL BUDGET
ACTUAL
Variance with
Final Budget
POSITIVE
(NEGATIVE)
5,233,889.00
5,119,648.44
-114,240.56
5,233,889.00
5,119,648.44
-114,240.56
5,275,767.00
5,057,732.00
218,035.00
5,275,767.00
5,057,732.00
218,035.00
-41,878.00
61,916.44
103,794.44
State
Federal
Federal Stimulus
Other
TOTAL REVENUES
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Skills Center
Community Services
Support Services
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Other
DEBT SERVICE:
Principal
TOTAL EXPENDITURES
Page 1 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:29 AM
Associated Student Body Fund

FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL

Long-Term Financing
Transfers In
Other
-41,878.00
61,916.44
103,794.44
2,053,624.00
2,764,466.38
710,842.38
0.00
0.00
2,011,746.00
2,826,382.82
814,636.82

Page 2 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:31 AM
Debt Service Fund

REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
80,907,750.00
81,395,080.89
487,330.89
State
0.00
0.00
0.00
446,250.00
426,838.12
426,838.12
81,354,000.00
81,821,919.01
467,919.01
77,830,000.00
77,830,000.00
0.00
6,368,325.00
6,353,325.00
15,000.00
TOTAL EXPENDITURES
84,198,325.00
84,183,325.00
15,000.00
-2,844,325.00
-2,361,405.99
482,919.01
Federal
Federal Stimulus
Other
TOTAL REVENUES
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Skills Center
Community Services
Support Services
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Other
DEBT SERVICE:
Principal
Page 1 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:31 AM
Debt Service Fund

FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
0.00
0.00
0.00
Long-Term Financing
Transfers In
2,016,700.00
2,036,111.88
19,411.88
0.00
0.00
0.00
0.00
0.00
0.00
Other
0.00
0.00
0.00
2,016,700.00
2,036,111.88
19,411.88
-827,625.00
-325,294.11
502,330.89
4,788,256.00
5,590,668.13
802,412.13
0.00
0.00
3,960,631.00
5,265,374.02
1,304,743.02

Page 2 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:32 AM
Capital Projects Fund

REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
46,159,808.00
52,033,479.53
5,873,671.53
State
1,787,401.00
7,129,307.78
5,341,906.78
0.00
0.00
0.00
Federal
Federal Stimulus
Other
TOTAL REVENUES
0.00
25,551.44
25,551.44
47,947,209.00
59,188,338.75
11,241,129.75
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Skills Center
Community Services
Support Services
CAPITAL OUTLAY:
Sites
0.00
0.00
0.00
Building
88,374,165.00
29,963,128.49
58,411,036.51
Equipment
20,357,549.00
11,656,053.28
8,701,495.72
Instructional Technology
0.00
0.00
0.00
Energy
0.00
7,075,353.38
-7,075,353.38
Sales and Lease
0.00
0.00
0.00
Other
Page 1 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:32 AM
Capital Projects Fund

DEBT SERVICE:
Bond/Levy Issuance and/or Election
0.00
0.00
0.00
Principal
0.00
0.00
0.00

TOTAL EXPENDITURES
0.00
0.00
0.00
108,731,714.00
48,694,535.15
60,037,178.85
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
-60,784,505.00
10,493,803.60
71,278,308.60
0.00
0.00
0.00
Long-Term Financing
0.00
0.00
0.00
Transfers In
0.00
0.00
0.00
-6,982,584.00
-10,269,856.33
-3,287,272.33
0.00
0.00
0.00

Other
1,360,000.00
25,000.00
-1,335,000.00
-5,622,584.00
-10,244,856.33
-4,622,272.33
-66,407,089.00
248,947.27
66,656,036.27
85,433,456.00
83,601,326.38
-1,832,129.62
0.00
0.00
83,850,273.65
64,823,906.65

19,026,367.00
Page 2 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:34 AM
Transportation Vehicle Fund

REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
0.00
0.00
0.00
State
0.00
0.00
0.00
Federal
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Bond/Levy Issuance and/or Election
0.00
0.00
0.00
Principal
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Federal Stimulus
Other
TOTAL REVENUES
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Skills Center
Community Services
Support Services
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Other
DEBT SERVICE:
TOTAL EXPENDITURES
Page 1 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:34 AM
Transportation Vehicle Fund

FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
0.00
0.00
0.00
0.00
0.00
0.00
Long-Term Financing
0.00
0.00
0.00
Transfers In
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Other
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
Page 2 of 2
Seattle Public Schools
REPORT F196
E.S.D.
RUN: 11/8/2013 11:14:35 AM
Statement Of Fiduciary Net Assets
121
COUNTY: 17
No. 001
King
Fiduciary Funds
August 31, 2013
Private
Purpose Trust
ASSETS:
Other Trust
Imprest Cash
32,430.32
0.00
Cash On Hand
0.00
0.00
1,920,117.00
0.00
-46,550.00
0.00
Due From Other Funds
0.00
0.00
Accounts Receivable
0.00
0.00
Cash On Deposit with Cty Treas

Minus Warrants Outstanding
Accrued Interest Receivable
718.23
0.00
Investments
0.00
0.00
Investments/Cash With Trustee
0.00
0.00
Other Assets
0.00
Capital Assets, Land
0.00
Capital Assets, Buildings
0.00
Capital Assets, Equipment
0.00
Accum Depreciation, Buildings
0.00
Accum Depreciation, Equipment

TOTAL ASSETS
0.00
0.00
0.00
1,906,715.55
0.00
8,476.00
0.00
225.00
0.00
8,701.00
0.00
0.00
0.00
LIABILITIES:
Accounts Payable
Due To Other Funds
TOTAL LIABILITIES
NET ASSETS:
Net assets held in trust for:
Restricted for Other Items
Restricted for Self Insurance
0.00
Restricted for Uninsured Risks
0.00
Nonspendable -- Trust Principal

Committed to Other Purposes
Assigned to Fund Purposes
Unassigned Fund Balance
TOTAL NET ASSETS
Page 1 of 1
165,750.00
0.00
0.00
0.00
1,732,264.55
0.00
0.00
0.00
1,898,014.55
0.00
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:36 AM
Statement of Changes in Fiduciary Net Assets

King
Fiduciary Funds
ADDITIONS:
Contributions:
Private Donations
Private Purpose
Trust
40,708.28
Employer
TOTAL CONTRIBUTIONS
0.00
0.00
Members
Other
Other Trust
0.00
0.00
0.00
40,708.28
0.00
Investment Income:
Net Appreciation (Depreciation) in Fair Value
Interest and Dividends
Less Investment Expenses
Net Investment Income
0.00
0.00
9,575.97
0.00
0.00
0.00
9,575.97
0.00
0.00
0.00
0.00
0.00
50,284.25
0.00
Other Additions:
Rent or Lease Revenue
Total Other Additions
TOTAL ADDITIONS
DEDUCTIONS:
Benefits
0.00
Refund of Contributions
5,000.00
0.00
Administrative Expenses
0.00
0.00
Scholarships
Other
TOTAL DEDUCTIONS
Net Increase (Decrease)

Net Assets--Beginning
NET ASSETS--ENDING
72,775.00
652.83
0.00
78,427.83
0.00
-28,143.58
0.00
1,926,158.13
0.00
0.00
0.00
1,898,014.55
0.00
Page 1 of 1
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:37 AM
Schedule of Long-Term Liabilities

King
Description
Total Voted Bonds
Total Non-Voted Notes/Bonds
Qualified Zone Academy Bonds (QZAB)

Beginning
Outstanding Debt
September 1, 2012
Amount
Issued/Increased
Amount
Redeemed/Decreased
Ending
Outstanding Debt
August 31, 2013
116,230,000.00
0.00
76,845,000.00
39,385,000.00
32,030,000.00
0.00
985,000.00
31,045,000.00
3,057,000.00
0.00
0.00
3,057,000.00
17,500,000.00
0.00
0.00
17,500,000.00
Capital Leases
0.00
0.00
0.00
0.00
Contracts Payable (GL 603)
0.00
0.00
0.00
0.00
Qualified School Construction Bonds(QSCB)

Other Long-Term Debt
NonCancellable Operating Leases

Claims & Judgments
Compensated Absences
Other Long-Term Liabilities
Total Other Long-Term Liabilities
TOTAL LONG-TERM LIABILITIES
0.00
0.00
0.00
0.00
3,956,861.00
141,139.00
0.00
4,098,000.00
23,179,322.00
441,538.00
0.00
23,620,860.00
0.00
0.00
0.00
0.00
27,136,183.00
582,677.00
0.00
27,718,860.00
195,953,183.00
582,677.00
77,830,000.00
118,705,860.00
Page 1 of 1
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:38 AM
Report of Revenues and Other Financing Sources

King

General
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
LOCAL TAXES
1100 Local Property Tax
155,585,287.08
81,177,014.93
44,715,687.33
1300 Sale of Tax Title Property
0.00
0.00
0.00
1400 Local in Lieu of Taxes
0.00
0.00
0.00
1500 Timber Excise Tax
0.00
0.00
0.00
1600 County-Administered Forests
0.00
0.00
0.00
1900 Other Local Taxes
0.00
0.00
0.00
1000 Total Local Taxes
155,585,287.08
81,177,014.93
44,715,687.33
0.00
LOCAL SUPPORT NONTAX

2100 Tuition and Fees, Unassigned
8,106,934.83
2131 Secondary Vocational Education - Tuition
0.00
2145 Skills Center Tuitions and Fees
0.00
2171 Traffic Safety Education Fees
0.00
2173 Summer School Tuitions and Fees
0.00
2186 Community School Tuitions and Fees
0.00
2188 Day Care Tuitions and Fees
62,848.93
2200 Sales of Goods, Supplies and Services, Unassigned
3,890.20
2231 Secondary Voc. Ed., Sales of Goods, Supplies and

Services
0.00
2245 Skills Center, Sales of Goods, Supplies and Services
0.00
2288 Day CareSales of Goods, Supplies, and Services
0.00
2289 Other Community Services Sales of Goods, Supplies, and

Services
0.00
2298 School Food Services--Sales of Goods, Supplies, and

Services
2,867,417.23
2300 Investment Earnings
1,207,414.45
2400 Interfund Loan Interest Earnings

2500 Gifts and Donations
2600 Fines and Damages
2700 Rentals and Leases
2800 Insurance Recoveries
2900 Local Support Nontax, Unassigned
2910 E-rate
2000 Total Local Support Nontax
STATE, GENERAL PURPOSE
12.00
218,065.96
4,769,509.67
0.00
0.00
5,148,805.60
0.00
151,808.28
2,742,955.13
725,000.00
0.00
590,622.39
7,228,802.72
345,333.00
0.00
-495.66
218,065.96
7,317,792.20
268,675.47
28,380,175.23
Page 1 of 6
1,140,343.93
338,089.26
0.00
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:38 AM

King

General
Fund
3100 Apportionment
3121 Special Education - General Apportionment
Debt
Service
Fund
Capital
Projects
Fund
233,866,035.20
7,412,362.63
3300 Local Effort Assistance
0.00
3600 State Forests
0.00
0.00
0.00
0.00
0.00
0.00
241,278,397.83
0.00
0.00
3900 Other State General Purpose, Unassigned

3000 Total State, General Purpose
STATE, SPECIAL PURPOSE
4100 Special Purpose, Unassigned
4121 Special Education
0.00
6,388,275.02
34,200,037.54
4126 State Institutions, Special Education
0.00
4130 State Funding AssistancePaid Direct to District

4155 Learning Assistance
4156 State Institutions, Centers and Homes, Delinquent
4158 Special and Pilot Programs
53,954.40
5,284,505.85
676,079.81
4,053,000.78
4159 Juveniles in Adult Jails

4165 Transitional Bilingual
0.00
4188 Day Care

4198 School Food Service
4199 Transportation - Operations
0.00
0.00
435,121.80
36,840.80
301,647.28
19,253,262.32
4230 State Funding AssistancePaid Direct to Contractor
0.00
4300 Other State Agencies, Unassigned
24,897.45
4321 Special Education - Other State Agencies
18,734.40
4326 State Institutions - Special Education - Other State

Agencies
687,078.36
0.00
4330 State Funding AssistanceOther
0.00
4356 State Institutions, Centers and Homes, Delinquent Other State Agencies
4358 Special and Pilot Programs - Other State Agencies
0.00
4,930,871.35
4166 Student Achievement

4174 Highly Capable
Transportation
Vehicle
Fund
0.00
105,448.61
4365 Transitional Bilingual - Other State Agencies
0.00
4388 Day Care - Other State Agencies
0.00
4398 School Food Service - Other State Agencies
0.00
4399 Transportation Operations - Other State Agencies
0.00
4499 Transportation Reimbursement - Depreciation

Page 2 of 6
0.00
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:38 AM

King

General
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
STATE, SPECIAL PURPOSE

4000 Total State, Special Purpose
69,320,447.99
7,129,307.78
0.00
FEDERAL, GENERAL PURPOSE

5200 General Purpose Direct Federal Grants, Unassigned
0.00
0.00
0.00
5300 Impact Aid, Maintenance and Operation
39,548.21
0.00
0.00
5329 Impact Aid, Special Education Funding
71.40
5400 Federal in Lieu of Taxes
0.00
0.00
0.00
28,586.29
0.00
0.00
5600 Qualified Bond Interest Credit
0.00
426,838.12
0.00
5000 Total Federal, General Purpose
68,205.90
426,838.12
0.00
5500 Federal Forests
FEDERAL, SPECIAL PURPOSE

6100 Special Purpose, OSPI, Unassigned
6,266.29
6111 Federal Stimulus-Title I

6112 Federal Stimulus-School Improvement
-188.87
1,603,256.47
6113 Federal Stimulus-State Fiscal Stabilization Fund
0.00
6114 Federal Stimulus-IDEA
0.00
6118 Federal Stimulus-Competitive Grants
0.00
6119 Federal Stimulus-Other
497.92
6121 Special Education, Medicaid Reimbursement

6124 Special Education, Supplemental
6138 Secondary Vocational Education
0.00
11,831,192.53
376,410.11
6140 Impact Aid?Construction
0.00
6146 Skills Center

6151 ESEA Disadvantaged, Fed
0.00
11,435,149.25
6152 Other Title, ESEA Fed
3,246,218.58
6153 ESEA Migrant, Federal
149,435.60
6154 Reading First, Federal

6157 Institutions, Neglected and Delinquent
0.00
314,189.12
6161 Head Start
0.00
6162 Math and Science - Professional Development
153,097.52
6164 Limited English Proficiency
910,698.41
6167 Indian Education, JOM
0.00
6168 Indian Education, ED
0.00
6176 Targeted Assistance
0.00
Page 3 of 6
0.00
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:38 AM

King

General
Fund
Debt
Service
Fund
Capital
Projects
Fund

6178 Youth Training Programs
6188 Day Care
0.00
226,129.99
6189 Other Community Services

6198 School Food Services
0.00
9,626,077.77

6200 Direct Special Purpose Grants
0.00
1,214,495.90
0.00
0.00
0.00
0.00
0.00
0.00
6221 Special Education - Medicaid Reimbursement
0.00
6224 Special Education - Supplemental
0.00
0.00
6240 Impact Aid
0.00
6246 Skills Center
0.00
2,326,499.83
2,900,973.10
0.00
0.00

6261 Head Start
0.00
3,973,491.02
0.00
0.00
6267 Indian Education - JOM

6268 Indian Education - ED
0.00
0.00
114,814.31
0.00
6278 Youth Training, Direct Grants
0.00
6288 Day Care
0.00
0.00
0.00
0.00
Page 4 of 6
Transportation
Vehicle
Fund
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:38 AM

King

General
Fund
Debt
Service
Fund
Capital
Projects
Fund

6300 Federal Grants Through Other Agencies, Unassigned
719,346.38
6310 Medicaid Administrative Match
0.00
0.00
0.00
0.00
0.00
0.00
40,418.26
6321 Special Education - Medicaid Reimbursement
47,741.28
6324 Special Education - Supplemental
0.00
0.00
6340 Impact Aid Construction
0.00
6346 Skills Center
0.00
0.00
17,415.87
0.00
0.00
0.00
6361 Head Start
0.00
0.00
0.00
6367 Indian Education - JOM
0.00
6368 Indian Education - ED
0.00
0.00
6378 Youth Training
0.00
6388 Day Care

0.00
459,987.72
0.00

6998 USDA Commodities
6000 Total Federal, Special Purpose
0.00
0.00
304,715.38
51,998,329.74
0.00
5,303.76
0.00
REVENUES FROM OTHER SCHOOL DISTRICTS

7100 Program Participation, Unassigned
Page 5 of 6
Transportation
Vehicle
Fund
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:38 AM

King

General
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
REVENUES FROM OTHER SCHOOL DISTRICTS

7121 Special Education
73,923.00
7131 Vocational Education
0.00
7145 Skills Center
0.00
0.00
7197 Support Services
0.00

7199 Transportation
0.00
176,053.00
7301 Nonhigh Participation

7000 Total Revenues From Other School Districts
0.00
255,279.76
0.00
8,361,510.13
25,551.44
REVENUES FROM OTHER ENTITITES

8100 Governmental Entities
8188 Day Care
0.00
8189 Community Services
0.00
0.00
8199 Transportation
8200 Private Foundations
0.00
1,695,696.71
8500 Nonfederal, ESD

8000 Total Revenues From Other Entities
0.00
0.00
10,057,206.84
25,551.44
0.00
OTHER FINANCING SOURCES

9100 Sale of Bonds
0.00
0.00
0.00
9200 Sale of Real Property
0.00
0.00
25,000.00
9300 Sale of Equipment
38,462.98
0.00
9400 Compensated Loss of Fixed Assets
0.00
0.00
9500 Long-Term Financing
0.00
9600 Sale of Refunding Bonds
0.00
0.00
9900 Transfers
8,233,744.45
2,036,111.88
0.00
9000 Total Other Financing Sources
8,272,207.43
2,036,111.88
25,000.00
0.00
565,215,537.80
83,858,030.89
59,213,338.75
0.00
TOTAL REVENUES AND OTHER FINANCING SOURCES
Page 6 of 6
REPORT F196
E.S.D.
121
COUNTY: 17
King
PROGRAM EXPENDITURE SUMMARY

NO. PROGRAM TITLE
01 Basic Education
02 ALE
11 Stim, Title I
12 Stim, Schl Imprv
RUN: 11/8/2013 11:14:40 AM
ACTIVITY EXPENDITURE SUMMARY

AMOUNT
NO. ACTIVITY TITLE
264,290,305.60
5,541,508.97
.00
1,543,562.18
OBJECT EXPENDITURE SUMMARY

AMOUNT
NO. OBJECT TITLE
11 Bd of Dir
3,710,250.33
0 Debit Transfer
12 Supt Off
4,723,298.14
1 Credit Transfer
13 Busns Off
5,402,937.35
2 Cert. Salaries
14 HR
5,321,446.09
3 Class. Salaries
14 Stim, IDEA
.00
22 Lrn Resrc
7,377,173.02
18 Stim, Compt Grants
.00
23 Princ Off
37,554,112.65
8 Travel
942,000.24
38,539.00
24 Guid/Coun
14,449,602.94
9 Capital Outlay
444,700.83
21 Sp Ed, Sup, St
64,477,846.82
25 Pupil M/S
24 Sp Ed, Sup, Fed
11,413,730.23
26 Health
26 Sp Ed, Inst, St
.00
27 Teaching
336,990,664.39
29 Sp Ed, Oth, Fed
.00
28 Extracur
3,466,234.61
7,854,553.75
10,936,985.36
29 Pmt to SD
34 MidSchCar/Tec
397,224.13
31 InstProDev
38 Voc, Fed
362,761.33
32 Inst Tech
.00
41 Supervisn
39 Voc, Other
45 Skil Cnt, Bas, St
46 Skill Cntr, Fed
52 Other Title, ESEA, Fed
54 Read First, Fed
55 LAP
385,199.60
2,073,224.75
21,564,403.96
.00
6,184,091.71
252,850.28
775,195.07
42 Food
4,689,926.61
8,142,257.74
.00
44 Operation
13,234,956.06
49 Transfers
-422,820.31
5,879,944.36
51 Supervisn
1,383,037.54
138,744.34
52 Operation
30,101,498.31
.00
53 Maintnce
.00
5,091,646.19
56 Insurance
.00
56 St In, Ctr/Hm, D
742,670.62
59 Transfers
-1,055,363.50
57 St In, N/D, Fed
302,773.19
61 Supv Bldg
1,555,892.09
58 Sp/Plt Pgm, St
59 Inst. JAJ
4,121,504.81
.00
62 Grnd Mnt
1,659,056.02
63 Oper Bldg
19,891,550.14
61 Head Start, Fed
3,828,826.56
64 Maintnce
16,228,617.26
62 MS, Pro Dv, Fed
147,535.43
65 Utilities
10,764,168.38
64 LEP, Fed
892,841.58
67 Bldg Secu
3,427,587.92
65 Tran Biling, St
19,846,526.65
68 Insurance
66 Stu Achvmnt, St
.00
72 Info Sys
9,803,507.12
67 Ind Ed, Fd, JOM
.00
73 Printing
16,034.74
10,492.50
Page 1 of 2
4 Employee Benefits
99,436,149.84
.00
31 Voc, Basic, St
510,932.03
21 Supv Inst
-4,040,418.66
260,452,557.69
13 Federal Stimulus - SFSF

and Education Jobs
19 Stim, Other
15 Pblc Rltn
AMOUNT
4,040,418.66
115,419,668.64
5 Supplies / Materials
25,495,332.85
7 Purchased Services
67,630,070.10
TOTAL ALL OBJECTS
569,820,480.19
REPORT F196
E.S.D.
121
COUNTY: 17
King
PROGRAM EXPENDITURE SUMMARY

NO. PROGRAM TITLE
68 Ind Ed, Fd, ED
69 Comp, Othr
71 Traffic Safety
73 Summer School
74 Highly Capable
75 Prof Dev, State
76 Target Asst, Fed
78 Yth Trg Pm, Fed
79 Inst Pgm, Othr
81 Public Radio/TV
86 Comm Schools
88 Day Care
89 Othr Comm Srv
ACTIVITY EXPENDITURE SUMMARY

AMOUNT
NO. ACTIVITY TITLE
91,104.01
AMOUNT
2,018,428.68
75 Mtr Pool
.00
38.41
83 Interest
.00
.00
84 Principal
.00
623,592.65
85 Debt Expn
.00
78,510.93
91 Publ Actv
313,206.27
.00
TOTAL ALL ACTIVITIES
.00
27,295,350.22
645,750.61
.00
258,304.34
1,405,676.48
85,194,909.80
98 Schl Food Serv
12,092,272.57
TOTAL ALL PROGRAMS
74 Warehouse
.00
97 Distwide Suppt
99 Pupil Transp
RUN: 11/8/2013 11:14:40 AM
31,601,768.77
569,820,480.19
Page 2 of 2
569,820,480.19
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:41 AM
F-196 Annual Financial Statements

King
SUPPLEMENTAL REPORTS AND SCHEDULES

Program Matrix
Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate
Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items
Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures
Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation
Edit/Error Report
REPORT F196
E.S.D. 121
PROGRAM 01 - Basic Education
COUNTY: 17 King
Activity
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
21 Supv Inst
4,423,657.75
78,602.31
1,860,579.83
973,475.21
804,681.47
349,980.17
340,060.45
16,278.31
0.00
22 Lrn Resrc
6,374,996.31
0.00
4,551,599.15
149,207.54
1,506,710.08
155,073.00
12,406.54
0.00
0.00
23 Princ Off
35,332,311.89
8,632.96
18,237,686.46
8,810,081.86
8,007,971.80
94,114.18
156,581.68
11,420.92
5,822.03
24 Guid/Coun
8,945,298.87
9,101.67
5,704,207.69
1,014,682.23
2,180,381.49
27,175.32
8,756.03
994.44
0.00
0.00
25 Pupil M/S
26 Health
27 Teaching
28 Extracur
386,082.74
503.83
21,139.30
308,740.46
54,267.66
236.17
323.50
871.82
6,468,102.76
1,868.86
5,006,886.09
43,845.62
1,363,859.50
19,994.13
30,328.88
1,319.68
0.00
198,944,716.47 1,194,549.6
5
145,239,743.17
4,156,065.13 3,008,420.48
117,306.38
98,660.36
2,337,952.73 42,792,018.57
2,818,358.49
32,835.05
969,729.50
792,473.30
375,490.27
59,570.66
580,248.09
8,011.62
0.00
31
InstProDev
473,953.76
0.00
343,083.74
2,534.08
100,639.78
2,153.67
25,542.49
0.00
0.00
32 Inst Tech
122,826.56
0.00
72,985.74
30,711.30
13,291.44
0.00
0.00
5,838.08
4,877,653.87 4,162,668.14
156,203.17
110,320.47
01 TOTAL
264,290,305.60 1,326,094.3
3
181,934,654.93 14,505,978.77 57,216,731.92
Page 1 of 32
REPORT F196
E.S.D. 121
PROGRAM 02 - Alternative Learning Experience
COUNTY: 17 King
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Activity
Total
23 Princ Off
995,048.76
0.00
465,926.36
271,101.96
252,873.13
1,499.35
366.05
3,281.91
0.00
24 Guid/Coun
603,803.66
0.00
74,569.52
355,545.46
173,688.68
0.00
0.00
0.00
0.00
26 Health
27 Teaching
32 Inst Tech
02 TOTAL
Travel
Outlay
53,893.27
0.00
40,943.88
0.00
12,949.39
0.00
0.00
0.00
0.00
3,812,447.82
16,762.24
2,504,679.13
152,979.22
849,558.05
171,816.43
103,644.97
13,007.78
0.00
55,788.52
20,526.94
0.00
0.00
0.00
0.00
3,086,118.89
835,415.16
1,309,596.19
173,315.78
104,011.02
16,289.69
0.00
76,315.46
0.00
5,541,508.97
16,762.24
Page 2 of 32
REPORT F196
E.S.D. 121
PROGRAM 12 - Federal Stimulus - School Improvement
COUNTY: 17 King
Activity
21 Supv Inst
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Travel
Outlay
241,064.65
0.00
0.00
186,266.32
54,754.83
0.00
43.50
0.00
0.00
1,010,559.39
0.00
626,697.18
53,855.21
148,179.19
141,493.72
37,503.13
2,830.96
0.00
31
InstProDev
291,938.14
0.00
210,481.06
0.00
60,404.29
0.00
-675.00
21,727.79
0.00
12 TOTAL
1,543,562.18
0.00
837,178.24
240,121.53
263,338.31
141,493.72
36,871.63
24,558.75
0.00
27 Teaching
Page 3 of 32
REPORT F196
E.S.D. 121
PROGRAM 19 - Federal Stimulus - Other
COUNTY: 17 King
Activity
27 Teaching
19 TOTAL
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Travel
Outlay
38,539.00
5,090.17
0.00
0.00
0.00
23,448.83
10,000.00
0.00
0.00
38,539.00
5,090.17
0.00
0.00
0.00
23,448.83
10,000.00
0.00
0.00
Page 4 of 32
REPORT F196
E.S.D. 121
PROGRAM 21 - Special Education, Supplemental, State
COUNTY: 17 King
Activity
21 Supv Inst
26 Health
27 Teaching
21 TOTAL
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Travel
Outlay
944,312.98
14,967.62
519,494.63
143,220.60
203,952.90
15,024.91
41,662.20
5,990.12
0.00
8,845,090.27
7,761.63
6,176,340.70
210,811.07
2,324,889.63
49,866.77
71,909.05
3,511.42
0.00
54,688,443.57
18,369.54
21,953,754.45 14,979,959.53 14,820,777.61
468,713.38 2,440,726.21
5,305.30
837.55
64,477,846.82
41,098.79
28,649,589.78 15,333,991.20 17,349,620.14
533,605.06 2,554,297.46
14,806.84
837.55
Page 5 of 32
REPORT F196
E.S.D. 121
PROGRAM 24 - Special Education, Supplemental, Federal
COUNTY: 17 King
Activity
21 Supv Inst
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Travel
Outlay
654,142.55
497.22
174,296.35
249,490.78
126,331.71
1,543.62
90,093.52
11,889.35
0.00
26 Health
5,077,247.09
390.79
3,128,902.60
280,554.49
1,135,223.12
117,363.01
393,331.71
21,481.37
0.00
27 Teaching
69,897.11 1,423,253.91
5,652,844.73
2,366.37
1,104,460.72
1,884,086.33
1,150,578.71
31
InstProDev
29,495.86
0.00
18,810.31
780.28
3,022.32
24 TOTAL
11,413,730.23
3,254.38
4,426,469.98
2,414,911.88
2,415,155.86
Page 6 of 32
18,201.58
0.00
4,194.00
0.00
0.00
191,492.69 1,910,873.14
51,572.30
0.00
2,688.95
REPORT F196
E.S.D. 121
PROGRAM 31 - Vocational, Basic, State
COUNTY: 17 King
Activity
21 Supv Inst
27 Teaching
31 TOTAL
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Total
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Travel
Outlay
934,649.85
3,919.39
495,868.36
176,400.25
207,293.23
22,501.71
16,605.35
12,061.56
0.00
6,919,903.90
3,281.51
4,706,483.55
14,467.29
1,541,433.73
271,388.43
338,632.20
42,397.19
1,820.00
7,854,553.75
7,200.90
5,202,351.91
190,867.54
1,748,726.96
293,890.14
355,237.55
54,458.75
1,820.00
Page 7 of 32
REPORT F196
E.S.D. 121
PROGRAM 34 - Middle School Career and Technical Education, State
COUNTY: 17 King
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Activity
Total
27 Teaching
397,224.13
0.00
237,403.63
0.00
81,523.70
71,632.19
6,268.75
395.86
0.00
397,224.13
0.00
237,403.63
0.00
81,523.70
71,632.19
6,268.75
395.86
0.00
34 TOTAL
Page 8 of 32
Travel
Outlay
REPORT F196
E.S.D. 121
PROGRAM 38 - Vocational, Federal
COUNTY: 17 King
Activity
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
21 Supv Inst
2,009.15
0.00
0.00
0.00
0.00
2,009.15
0.00
0.00
0.00
24 Guid/Coun
81,263.07
0.00
59,303.98
0.00
19,398.89
790.20
1,770.00
0.00
0.00
27 Teaching
256,344.91
254.45
54,750.26
89,575.82
58,782.35
38,555.04
13,895.48
531.51
0.00
31
InstProDev
23,144.20
0.00
10,448.10
356.40
2,002.56
0.00
6,670.22
3,666.92
0.00
38 TOTAL
362,761.33
254.45
124,502.34
89,932.22
80,183.80
41,354.39
22,335.70
4,198.43
0.00
Page 9 of 32
REPORT F196
E.S.D. 121
PROGRAM 45 - Skills Center, Basic, State
COUNTY: 17 King
Activity
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
21 Supv Inst
39,193.57
5.78
30,874.84
0.00
8,309.61
3.34
0.00
0.00
0.00
23 Princ Off
95,495.22
1,042.91
20,396.52
34,298.00
20,468.98
2,659.48
14,462.05
2,167.28
0.00
27 Teaching
45 TOTAL
250,510.81
766.35
0.00
142,182.57
0.00
45,300.56
31,242.02
27,241.19
3,778.12
0.00
385,199.60
1,815.04
0.00
193,453.93
34,298.00
74,079.15
33,904.84
41,703.24
5,945.40
0.00
Page 10 of 32
REPORT F196
E.S.D. 121
PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal
COUNTY: 17 King
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Activity
Total
21 Supv Inst
860,790.54
838.38
215,123.11
316,437.96
161,812.29
22,617.52
139,917.31
3,724.97
319.00
22 Lrn Resrc
156,474.11
2.40
35,210.20
75,445.63
35,391.22
1,108.74
8,046.15
1,269.77
0.00
24 Guid/Coun
1,103,560.86
0.00
480,226.89
190,896.36
225,805.39
10,902.54
193,712.04
2,017.64
0.00
25 Pupil M/S
308,696.13
0.00
112.16
202,690.60
77,444.51
22,956.27
1,729.25
3,763.34
0.00
27 Teaching
9,571,430.69
299,320.03
4,054,956.75
1,581,350.05
1,755,670.23
964,273.37
862,275.76
38,265.44
15,319.06
31
InstProDev
1,234,003.73
626.00
764,550.82
5,317.48
207,296.03
23,857.54
188,213.89
44,141.97
0.00
51 TOTAL
13,234,956.06
300,786.81
5,550,179.93
2,372,138.08
2,463,419.67
1,045,715.98 1,393,894.40
93,183.13
15,638.06
Page 11 of 32
Travel
Outlay
REPORT F196
E.S.D. 121
PROGRAM 52 - School Improvement, Federal Other Title Grants under ESEA, Federal
COUNTY: 17 King
Activity
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
21 Supv Inst
1,421,408.39
15,704.01
411,415.97
360,277.40
209,129.74
119,382.12
292,975.82
12,523.33
0.00
22 Lrn Resrc
8,256.95
0.00
6,955.56
0.00
1,301.39
0.00
0.00
0.00
0.00
24 Guid/Coun
575,141.33
1,191.77
4,172.99
130,253.06
46,161.67
2,497.54
385,685.56
5,178.74
0.00
27 Teaching
824,700.55
4,040.50
500,367.08
0.00
120,147.19
26,030.14
174,115.64
0.00
0.00
31
InstProDev
3,050,437.14
45,565.00
2,043,675.92
13,988.36
604,432.55
20,865.15
231,589.42
90,320.74
0.00
52 TOTAL
5,879,944.36
66,501.28
2,966,587.52
504,518.82
981,172.54
168,774.95 1,084,366.44
108,022.81
0.00
Page 12 of 32
REPORT F196
E.S.D. 121
PROGRAM 53 - Migrant ESEA Migrant, Federal
COUNTY: 17 King
Activity
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
21 Supv Inst
62,277.36
0.00
0.00
43,354.99
15,646.19
0.00
350.00
2,926.18
0.00
24 Guid/Coun
43,900.95
0.00
0.00
31,779.97
12,120.98
0.00
0.00
0.00
0.00
32,566.03
0.00
0.00
6,635.27
1,137.53
15,514.32
7,030.18
2,248.73
0.00
138,744.34
0.00
0.00
81,770.23
28,904.70
15,514.32
7,380.18
5,174.91
0.00
27 Teaching
53 TOTAL
Page 13 of 32
REPORT F196
E.S.D. 121
PROGRAM 55 - Learning Assistance Program (LAP), State
COUNTY: 17 King
Activity
21 Supv Inst
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
93,636.47
0.00
24,846.49
45,161.64
23,615.57
0.00
0.00
12.77
0.00
4,470,333.04
12,899.51
2,348,749.11
446,787.13
791,968.87
772,935.48
96,286.83
706.11
0.00
31
InstProDev
527,676.68
0.00
391,384.94
0.00
119,914.92
0.00
12,923.14
3,453.68
0.00
55 TOTAL
5,091,646.19
12,899.51
2,764,980.54
491,948.77
935,499.36
772,935.48
109,209.97
4,172.56
0.00
27 Teaching
Page 14 of 32
REPORT F196
E.S.D. 121
PROGRAM 56 - State Institutions, Centers and Homes, Delinquent
COUNTY: 17 King
Activity
23 Princ Off
27 Teaching
56 TOTAL
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
3,312.00
0.00
0.00
0.00
0.00
0.00
3,312.00
0.00
0.00
739,358.62
0.00
344,268.36
195,582.77
199,507.49
0.00
0.00
0.00
0.00
742,670.62
0.00
344,268.36
195,582.77
199,507.49
0.00
3,312.00
0.00
0.00
Page 15 of 32
REPORT F196
E.S.D. 121
PROGRAM 57 - State Institutions, Neglected and Delinquent, Federal
COUNTY: 17 King
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Activity
Total
27 Teaching
302,773.19
0.00
45,138.01
123,407.84
62,331.89
12,570.07
53,698.98
5,626.40
0.00
302,773.19
0.00
45,138.01
123,407.84
62,331.89
12,570.07
53,698.98
5,626.40
0.00
57 TOTAL
Page 16 of 32
Travel
Outlay
REPORT F196
E.S.D. 121
PROGRAM 58 - Special and Pilot Programs, State
COUNTY: 17 King
Activity
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
21 Supv Inst
45,002.71
2,696.85
26,287.14
4,300.61
5,511.64
3,771.47
2,435.00
0.00
0.00
23 Princ Off
87,142.35
0.00
73,100.66
68.62
13,973.07
0.00
0.00
0.00
0.00
24 Guid/Coun
285,785.10
3,089.49
122,352.68
72,490.21
66,793.75
3,820.25
13,510.05
3,728.67
0.00
3,682,155.17
1,189.66
2,295,044.28
120,273.03
481,624.09
415,144.75
346,509.96
22,369.40
0.00
31
InstProDev
21,419.48
0.00
0.00
0.00
0.00
0.00
15,193.74
6,225.74
0.00
58 TOTAL
4,121,504.81
6,976.00
2,516,784.76
197,132.47
567,902.55
422,736.47
377,648.75
32,323.81
0.00
27 Teaching
Page 17 of 32
REPORT F196
E.S.D. 121
PROGRAM 61 - Head Start, Federal
COUNTY: 17 King
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Activity
Total
23 Princ Off
421,774.60
0.00
108,344.88
203,241.92
110,076.55
0.00
111.25
0.00
0.00
26 Health
122,183.34
0.00
33,070.87
54,851.20
30,565.99
30.62
3,664.66
0.00
0.00
27 Teaching
Travel
Outlay
3,250,765.78
122,986.69
23,662.34
1,964,161.95
805,969.76
164,743.51
162,606.35
6,635.18
0.00
31
InstProDev
34,102.84
0.00
0.00
0.00
0.00
2,639.58
31,463.26
0.00
0.00
61 TOTAL
3,828,826.56
122,986.69
165,078.09
2,222,255.07
946,612.30
167,413.71
197,845.52
6,635.18
0.00
Page 18 of 32
REPORT F196
E.S.D. 121
PROGRAM 62 - Math and Science, Professional Development, Federal
COUNTY: 17 King
Activity
21 Supv Inst
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
8,058.36
0.00
6,283.48
0.00
1,774.88
0.00
0.00
0.00
0.00
31
InstProDev
139,477.07
0.00
42,325.85
0.00
7,529.52
1,157.59
88,464.11
0.00
0.00
62 TOTAL
147,535.43
0.00
48,609.33
0.00
9,304.40
1,157.59
88,464.11
0.00
0.00
Page 19 of 32
REPORT F196
E.S.D. 121
PROGRAM 64 - Limited English Proficiency, Federal
COUNTY: 17 King
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Activity
Total
24 Guid/Coun
110,485.60
0.00
-289.60
79,892.42
30,732.79
149.99
0.00
0.00
0.00
27 Teaching
582,141.88
17,651.23
333,235.12
53,943.77
105,201.05
28,592.80
24,001.01
19,516.90
0.00
31
InstProDev
200,214.10
0.00
152,952.99
0.00
47,261.11
0.00
0.00
0.00
0.00
64 TOTAL
892,841.58
17,651.23
485,898.51
133,836.19
183,194.95
28,742.79
24,001.01
19,516.90
0.00
Page 20 of 32
Travel
Outlay
REPORT F196
E.S.D. 121
PROGRAM 65 - Transitional Bilingual, State
COUNTY: 17 King
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Activity
Total
21 Supv Inst
223,451.08
0.00
111,832.32
58,197.05
53,306.46
0.00
115.25
0.00
0.00
24 Guid/Coun
55,771.37
0.00
0.00
38,157.35
17,614.02
0.00
0.00
0.00
0.00
19,514,148.55
347.92
9,031,491.23
5,180,948.17
5,253,430.97
45,070.80
2,624.18
235.28
0.00
53,155.65
0.00
36,236.98
16,918.67
0.00
0.00
0.00
0.00
19,846,526.65
347.92
5,313,539.55
5,341,270.12
45,070.80
2,739.43
235.28
0.00
27 Teaching
32 Inst Tech
65 TOTAL
9,143,323.55
Page 21 of 32
Travel
Outlay
REPORT F196
E.S.D. 121
PROGRAM 68 - Indian Education, Federal, ED
COUNTY: 17 King
Activity
27 Teaching
68 TOTAL
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Travel
Outlay
91,104.01
1,161.39
56,659.64
5,174.87
17,782.03
5,049.15
4,613.76
663.17
0.00
91,104.01
1,161.39
56,659.64
5,174.87
17,782.03
5,049.15
4,613.76
663.17
0.00
Page 22 of 32
REPORT F196
E.S.D. 121
PROGRAM 71 - Traffic Safety
COUNTY: 17 King
Activity
21 Supv Inst
27 Teaching
71 TOTAL
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
527.76
0.00
0.00
0.00
527.76
0.00
0.00
0.00
0.00
-489.35
0.00
0.00
0.00
0.00
-489.35
0.00
0.00
0.00
38.41
0.00
0.00
0.00
527.76
-489.35
0.00
0.00
0.00
Page 23 of 32
REPORT F196
E.S.D. 121
PROGRAM 74 - Highly Capable
COUNTY: 17 King
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Activity
Total
21 Supv Inst
176,390.11
0.00
76,491.30
57,023.39
42,702.15
173.27
0.00
0.00
0.00
27 Teaching
447,202.54
16,621.53
48,595.06
66,714.92
21,612.49
113,965.41
179,383.83
309.30
0.00
623,592.65
16,621.53
125,086.36
123,738.31
64,314.64
114,138.68
179,383.83
309.30
0.00
74 TOTAL
Page 24 of 32
Travel
Outlay
REPORT F196
E.S.D. 121
PROGRAM 75 - Professional Development, State
COUNTY: 17 King
Activity
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
22 Lrn Resrc
78,510.93
0.00
0.00
59,497.23
19,013.70
0.00
0.00
0.00
0.00
75 TOTAL
78,510.93
0.00
0.00
59,497.23
19,013.70
0.00
0.00
0.00
0.00
Page 25 of 32
REPORT F196
E.S.D. 121
PROGRAM 79 - Instructional Programs, Other
COUNTY: 17 King
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Activity
Total
Travel
Outlay
21 Supv Inst
806,412.08
0.00
213,309.85
351,400.87
182,261.01
2,997.86
37,553.45
18,889.04
0.00
22 Lrn Resrc
113,184.11
0.00
37,917.42
8,873.43
15,188.02
51,187.24
18.00
0.00
0.00
23 Princ Off
619,027.83
575.06
379,631.76
28,029.92
122,720.53
50,671.50
33,265.65
190.65
3,942.76
24 Guid/Coun
2,644,592.13
4,305.83
288,498.21
1,546,840.90
703,962.26
63,059.68
22,728.60
15,196.65
0.00
0.00
25 Pupil M/S
54,954.78
0.00
0.00
21,071.68
8,839.65
24,100.22
936.57
6.66
997,887.23
224.00
758,456.19
11,651.91
213,407.37
90.92
14,056.84
0.00
0.00
27 Teaching
21,252,634.62
188,746.17
8,438,738.06
2,178,377.57
3,419,545.50
2,803,125.49 3,990,165.76
188,596.29
45,339.78
28 Extracur
647,876.12
287,596.96
147,307.91
107,136.22
41,862.49
6,082.00
52,893.77
4,996.77
0.00
31
InstProDev
158,228.71
60.00
55,998.84
302.71
7,518.77
946.98
64,359.74
29,041.67
0.00
497.40
55.21
0.00
0.00
0.00
0.00
10,319,858.24
4,254,182.61
4,715,360.81
3,002,261.89 4,215,978.38
256,917.73
49,282.54
26 Health
32 Inst Tech
79 TOTAL
552.61
0.00
27,295,350.22
481,508.02
Page 26 of 32
REPORT F196
E.S.D. 121
PROGRAM 81 - Public Radio/Television
COUNTY: 17 King
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Activity
Total
Transfer
22 Lrn Resrc
645,750.61
2,490.83
0.00
261,944.87
90,004.00
46,387.42
218,701.97
12,218.66
14,002.86
81 TOTAL
645,750.61
2,490.83
0.00
261,944.87
90,004.00
46,387.42
218,701.97
12,218.66
14,002.86
Page 27 of 32
Travel
Outlay
REPORT F196
E.S.D. 121
PROGRAM 88 - Day Care
COUNTY: 17 King
RUN: 11/8/2013 11:14:42 AM

(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Activity
Total
27 Teaching
258,304.34
226,143.13
0.00
15,504.42
9,600.56
4,498.32
2,154.00
403.91
0.00
258,304.34
226,143.13
0.00
15,504.42
9,600.56
4,498.32
2,154.00
403.91
0.00
88 TOTAL
Page 28 of 32
Travel
Outlay
REPORT F196
E.S.D. 121
PROGRAM 89 - Other Community Services
COUNTY: 17 King
Activity
RUN: 11/8/2013 11:14:42 AM
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
Travel
Outlay
44 Operation
1,092,286.54
0.00
0.00
0.00
0.00
0.00
63 Oper Bldg
183.67
0.00
121.12
5.26
57.29
0.00
0.00
0.00
313,206.27
0.00
0.00
0.00
61,391.49
35,772.31
216,042.47
0.00
0.00
0.00
1,405,676.48
0.00
0.00
0.00
61,512.61
35,777.57
216,099.76 1,092,286.54
0.00
0.00
91 Publ Actv
89 TOTAL
Page 29 of 32
0.00 1,092,286.54
(9)
Capital
REPORT F196
E.S.D. 121
PROGRAM 97 - District-wide Support
COUNTY: 17 King
Activity
Total
(3)
(4)
RUN: 11/8/2013 11:14:42 AM
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
Employee
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
418,197.12
122,343.01
278,980.76
2,903,172.16
882,714.19
36,040.17
549,745.51
11 Bd of Dir
3,710,250.33
3,683.97
12 Supt Off
4,723,298.14
60,310.13
13 Busns Off
5,402,937.35
28,057.22
410.68
3,658,998.68
1,183,856.42
149,824.42
14 HR
5,321,446.09
33,613.55
939,565.30
2,820,501.74
1,187,833.54
48,044.34
15 Pblc Rltn
510,932.03
1,158.95
0.00
331,040.45
98,267.18
25 Pupil M/S
150,894.68
2,006.20
2,060.23
85,194.53
30,305.44
61 Supv Bldg
1,555,892.09
91,685.32
1,679.20
680,770.06
217,341.79
62 Grnd Mnt
1,299.38 3,152,503.66
(8)
(9)
Capital
Travel
Outlay
12,223.19
0.00
12,335.22
0.00
376,100.20
5,689.73
0.00
280,079.04
11,808.58
0.00
25,354.80
55,110.65
0.00
0.00
1,241.19
30,087.09
0.00
0.00
542,331.71
19,336.97
30.04
2,717.00
1,659,056.02
98,704.30
1,012,678.45
406,089.39
86,486.30
54,971.63
125.95
0.00
63 Oper Bldg
19,891,366.47
48,083.58
13,077,855.60
4,973,808.62
1,215,510.54
571,331.33
4,776.80
0.00
64 Maintnce
16,228,617.26
183,481.11
-1,154,233.69
9,259,704.80
3,029,304.53
2,625,722.08 2,116,039.50
1,481.35
167,117.58
65 Utilities
10,764,168.38
31,303.62
-4,442.68
656,085.63
213,907.00
157,373.69 9,701,751.51
319.83
7,869.78
67 Bldg Secu
3,427,587.92
17,707.60
2,409,913.98
957,768.79
0.00
0.00
4,775,514.15
1,437,298.10
737,680.05 2,748,388.11
18,418.93
72,471.97
55,564.99 1,250,751.62
0.00
0.00
68 Insurance
72 Info Sys
73 Printing
74 Warehouse
97 TOTAL
10,492.50
0.00
9,803,507.12
11,990.44
0.00
1,745.37
16,034.74
5,453.19
-1,393,320.33
0.00
74,420.55
23,164.72
2,018,428.68
59,552.64
-10,238.15
2,106.43
1,205,558.26
409,276.76
85,194,909.80
676,791.82
-2,562,234.85
1,226,547.97 43,369,606.16 15,173,279.48
Page 30 of 32
14,274.33
27,923.22
0.00
10,492.50
260,702.33
0.00
91,470.41
0.00
0.00
5,957,450.32 21,036,082.9
5
67,209.62
250,176.33
REPORT F196
E.S.D. 121
PROGRAM 98 - School Food Services
COUNTY: 17 King
Activity
41 Supervisn
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
Employee
Supplies /
Purchased
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
Travel
0.00
533,110.09
379.84
0.00
775,195.07
13,831.11
42 Food
4,689,926.61
0.00
44 Operation
7,049,971.20
255,161.99
49 Transfers
-422,820.31
98 TOTAL
12,092,272.57
(3)
(4)
RUN: 11/8/2013 11:14:42 AM
195,360.89
(5)
(7)
4,959.50
27,553.64
4,407,580.93
282,345.68
(8)
(9)
Capital
Outlay
3,713,200.74
2,276,362.98
767,793.76
34,537.86
290.85
2,623.02
4,246,310.83
2,471,723.87
5,180,334.19
344,437.18
670.69
2,623.02
-422,820.31
268,993.10
-422,820.31
0.00
Page 31 of 32
REPORT F196
E.S.D. 121
PROGRAM 99 - Pupil Transportation
COUNTY: 17 King
Activity
Total
(3)
RUN: 11/8/2013 11:14:42 AM
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
25 Pupil M/S
1,172,596.42
0.00
1,833.25
898,325.76
260,489.72
11,947.69
0.00
0.00
0.00
51 Supervisn
1,383,037.54
31,963.45
0.00
858,706.08
303,718.50
115,968.95
72,393.57
286.99
0.00
52 Operation
30,101,498.31
405,025.65
0.00
0.00
1,779,262.16 27,917,210.5
0
0.00
0.00
59 Transfers
-1,055,363.50
99 TOTAL
31,601,768.77
1,757,031.84
564,208.22
1,907,178.80 27,989,604.0
7
286.99
0.00
-1,055,363.50
436,989.10
-1,055,363.50
1,833.25
Page 32 of 32
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:43 AM

King
Other Data Requirements and Certifications

A.
Enter the amount of E-Rate received by the school district either as the total discount or
as a reimbursement amount which was coded in Revenue 2910. This amount may be a
combination of both and should be displayed on the award by utility.
606,764.73
B.
Enter the amount of revenue received this year of Growth Management Act impact fees
imposed under the authority of RCW 82.02.050 through 82.02.090
0.00
C.
Enter the amount of revenue received this year of State Environmental Policy Act
mitigation fees imposed under the authority of RCW 43.21C.060.
0.00
D.
Under RCW 28A.400.205 the district must certify "that it has spent the funds provided for
cost-of-living increases on salaries and salary-related benefits."
Yes
E.
Enter the amount of Program 13 expenditures related to the Education Job Funds.
0.00
Page 1 of 1
REPORT F196
E.S.D.
121
COUNTY: 17
1.

Data Requirements for End of Year Reporting to
Apportionment and State Recovery Rate
King
Fire District Payment RCW 52.30.020
Total expenditures paid to fire protection districts for fire protection services. Eligible
school districts received reimbursement in the July apportionment payment (Revenue Account 3100)
for fire protection services purchased during the calendar year (see Report 1191, line C.7. for
the amount of payment). Fire district reimbursement is provided solely for the purpose of paying
for fire protection services. Therefore, any such reimbursement not used to pay for fire
protection services must be recovered by OSPI. School districts that did not receive payment are
not required to make an entry in this item number.
2.
RUN: 11/8/2013 11:14:44 AM
Indirect Rate for State Revenue Recoveries (b/c) (SYSTEM CALCULATED)
a) Total All Programs (SYSTEM CALCULATED)
0.00
0.176
569,820,480.19
b) Total Program 97 Districtwide Support (SYSTEM CALCULATED)
85,194,909.80
c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED)
Page 1 of 1
484,625,570.39
REPORT F196
E.S.D.
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:45 AM
Data Requirements for Calculating Federal Indirect Cost Rate

Including Fixed with Carry-Forward
DISTORTING ITEMS
1.
Flow-through funds for program 01-89, 98, and 99
0.00
2. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 11, Board of Directors.
788,692.36
Activity 12, Superintendents Office.
0.00
Activity 13, Business Office.
0.00
Activity 14, Human Resources.
0.00
Program 97, Activity 25, Pupil Management & Safety.
0.00
Program 97, Activity 61, Supervision.
0.00
Program 97, Activity 62, Grounds Maintenance.
363.89
Program 97, Activity 63, Operation of Buildings.
0.00
Program 97, Activity 64, Maintenance.
945.80
Program 97, Activity 65, Utilities.
0.00
Program 97, Activity 67, Buildings and Property Security.
0.00
Program 97, Activity 68, Insurance.
0.00
Page 1 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
King
RUN: 11/8/2013 11:14:45 AM

DISTORTING ITEMS
Activity 72, Information Systems.
0.00
Activity 73, Printing.
0.00
Activity 74, Warehousing.
100.25
Activity 75, Motor Pool.
0.00
Page 2 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:46 AM

King
INDIRECT EXPENDITURES
18.
Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program.
645,022.28
19. Legal costs, associated with interpretation of laws and regulations, recorded in Program 97, Activity 11, Board of Directors but not
specifically associated with the Board of Directors.
0.00
20. Costs recorded in Program 97, Activity 12, for the Superintendent, Deputy Superintendent, or Assistant Superintendent, and their
secretary whose responsibilities are allocable to indirect cost Activities 13, 14 and 72 thru 75. These positions are required to maintain
supporting documentation if a portion of their responsibilities are allocable to these indirect cost activities. Include the salary and
benefits, supplies, travel, printing, warehousing, motor pool, and information systems as related to the above mentioned staff if allocable to
Activities 13, 14, and 72 thru 75. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).
0.00
21. The cost of Public Relations activities recorded in Program 97, Activity 15, excluding capital outlay (Object 9), and not directly
charged to another program for the following: Cost for liaison with the news media and government relations officers as a means of informing
the general public on matters of public concern, such as notice of Federal awards, financial matters, etc. DO NOT INCLUDE COSTS DESIGNED
SOLEY TO PROMOTE THE GOVERNMENTAL UNIT. *Expenditures in this Activity will not be included in the indirect pool if this manual input item is
blank.
509,470.74
22. Termination Leave costs for federally supported staff which have been charged to a state or local program. Do not include Termination
Leave costs for federally supported staff charged to Program 97, Activity 13 or 14, as they are already included in the indirect calculation.
These costs should not be charged directly to the federal award, but may be considered an indirect expenditure.
0.00
23. Costs recorded in Program 97, Activity 72, for districtwide Information Systems Activities.
Do not include expenditures for any student
records, such as student records fees, software, or student records staff. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). *Expenditures in this
Activity will not be included in the indirect pool if this manual input item is blank.
8,948,510.46
24. General administration (organization-wide) expenditures charged in Program 97, Activity 25, Pupil Management & Safety, which is allocable
to Activities 13 or 14, if a cost allocation plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).
0.00
25. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 61, Supervision, which is
allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object
9).
0.00
26. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 62, Grounds Maintenance, which
is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY
(Object 9).
0.00
Page 1 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:46 AM

King
INDIRECT EXPENDITURES
27. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 63, Operation of Buildings,
which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL
OUTLAY (Object 9).
0.00
28. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 64, Maintenance, which is
9).
0.00
29. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 65, Utilities, which is
9).
0.00
30. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 67, Building and Property
Security, which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE
CAPITAL OUTLAY (Object 9).
0.00
31. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 68, Insurance, which is
9).
0.00
Page 2 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:47 AM

King
Schedule for Determining School District Federal Restricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for Fiscal Year 2014-15
---TOTAL
PROGRAM
EXPENDITURE
S
CAPITAL
OUTLAY
EXCLUDED
----
DEBT
SERVICE
DISTORTING
ITEMS
(ADDED TO BASE)
UNALLOWABLE
(POOL)
INDIRECT
EXPENDITURES
(BASE)
DIRECT
EXPENDITURES
PROGRAM AND ACTIVITY TITLES

TOTAL PROGRAMS 01-89, 98, 99
484,625,570.39
194,524.50
4,689,926.61
479,741,119.28
11 Board of Directors
3,710,250.33
0.00
788,692.36
2,276,535.69
12 Superintendent's Office
4,723,298.14
0.00
0.00
4,723,298.14
13 Business Office
5,402,937.35
0.00
0.00
5,402,937.35
14 Human Resources
5,321,446.09
0.00
0.00
5,321,446.09
15 Public Relations
510,932.03
0.00
25 Pupil Management and Safety
150,894.68
0.00
61 Supervision
1,555,892.09
62 Grounds Maintenance
1,659,056.02
63 Operation of Buildings
PROGRAM 97 ACTIVITIES
645,022.28
0.00
1,461.29
509,470.74
0.00
150,894.68
0.00
2,717.00
0.00
1,553,175.09
0.00
0.00
363.89
1,658,692.13
0.00
19,891,366.47
0.00
0.00
19,891,366.47
0.00
64 Maintenance
16,228,617.26
167,117.58
945.80
16,060,553.88
0.00
65 Utilities
10,764,168.38
7,869.78
0.00
10,756,298.60
0.00
3,427,587.92
0.00
0.00
3,427,587.92
0.00
10,492.50
0.00
0.00
10,492.50
0.00
9,803,507.12
72,471.97
0.00
782,524.69
8,948,510.46
16,034.74
0.00
0.00
16,034.74
67 Building and Property

Security
68 Insurance
72 Information Systems
73 Printing
74 Warehousing
2,018,428.68
0.00
100.25
2,018,328.43
75 Motor Pool
0.00
0.00
0.00
0.00
83 Interest
0.00
0.00
0.00
84 Principal
0.00
0.00
0.00
85 Debt-Related Expenditures
0.00
0.00
0.00
85,194,909.80
250,176.33
0.00
Total Program 97
Page 1 of 2
790,102.30
61,292,881.08
22,861,750.09
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:47 AM

King
Schedule for Determining School District Federal Restricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for Fiscal Year 2014-15
----
Sub-Total All Programs
TOTAL
PROGRAM
EXPENDITURE
S
569,820,480.19
CAPITAL
OUTLAY
EXCLUDED
----
DEBT
SERVICE
444,700.83
0.00
DISTORTING
ITEMS
(ADDED TO BASE)
UNALLOWABLE
5,480,028.91
Unallowable Costs
TOTALS
444,700.83
0.00
5,480,028.91
*** FIXED WITH CARRY-FORWARD RESTRICTED INDIRECT RATE CALCULATION ***

FY 10-11
1. FY 10-11 INDIRECT EXPENDITURES
18,901,278.24
2. FY 10-11 DIRECT EXPENDITURES
504,676,098.99
3. FY 10-11 OVER/UNDER RECOVERY (CALCULATED)
114,953.07
4. FY 10-11 TOTAL POOL (LINE 1 + LINE 3)
19,016,231.31
5. CALCULATED FY 10-11 RESTRICTED INDIRECT RATE TO BE USED IN FY 12-13
0.0377
FY 12-13
6. FY 12-13 INDIRECT EXPENDITURES FROM COLUMN 6
22,861,750.09
7. FY 10-11 OVER/UNDER RECOVERY (LINE 3)
114,953.07
8. FY 12-13 ADJUSTED IND POOL (LINE 6 + LINE 7)
22,976,703.16
9. FY 12-13 DIRECT EXPENDITURES FROM COLUMN 7
541,034,000.36
10. FY 12-13 RESTRICTED INDIRECT RATE (LINE 5)
0.0377
11. FY 12-13 AMOUNT RECOVERED (LINE 9 * LINE 10)
20,396,981.81
12. FY 12-13 OVER/UNDER RECOVER (LINE 8 - LINE 11)
2,579,721.35
25,441,471.44
14. CALCULATED FY 12-13 RESTRICTED INDIRECT RATE TO BE USED IN FY 14-15

(LINE 13 / LINE 9)
Page 2 of 2
(BASE)
DIRECT
EXPENDITURES
22,861,750.09 479,741,119.28
-61,292,881.08
569,820,480.19
(POOL)
INDIRECT
EXPENDITURES
0.0470
61,292,881.08
22,861,750.09 541,034,000.36
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:48 AM

King
Schedule for Determining School District Federal Unrestricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for FY 2014-15
---TOTAL
PROGRAM
EXPENDITURE
S
CAPITAL
OUTLAY
EXCLUDED
----
DEBT
SERVICE
DISTORTING
ITEMS
(ADDED TO BASE)
UNALLOWABLE
(POOL)
INDIRECT
EXPENDITURES
(BASE)
DIRECT
EXPENDITURES
PROGRAM AND ACTIVITY TITLES

Total Programs 01-89, 98, 99
484,625,570.39
194,524.50
4,689,926.61
479,741,119.28
11 Board of Directors
3,710,250.33
0.00
788,692.36
12 Superintendents Office
4,723,298.14
0.00
0.00
4,723,298.14
13 Business Office
5,402,937.35
0.00
0.00
5,402,937.35
14 Human Resources
0.00
PROGRAM 97 ACTIVITIES
5,321,446.09
0.00
15 Public Relations
510,932.03
0.00
25 Pupil Management and Safety
150,894.68
0.00
61 Supervision
1,555,892.09
62 Grounds Maintenance
1,659,056.02
2,276,535.69
645,022.28
5,321,446.09
1,461.29
509,470.74
0.00
150,894.68
2,717.00
0.00
1,553,175.09
0.00
363.89
1,658,692.13
63 Operation of Buildings
19,891,366.47
0.00
0.00
19,891,366.47
64 Maintenance
16,228,617.26
167,117.58
945.80
16,060,553.88
65 Utilities
10,764,168.38
7,869.78
0.00
10,756,298.60
3,427,587.92
0.00
0.00
3,427,587.92
67 Building and Property

Security
68 Insurance
72 Information Systems
73 Printing
10,492.50
0.00
0.00
10,492.50
9,803,507.12
72,471.97
0.00
9,731,035.15
16,034.74
0.00
0.00
16,034.74
2,018,428.68
0.00
100.25
2,018,328.43
75 Motor Pool
0.00
0.00
0.00
0.00
83 Interest
0.00
0.00
0.00
84 Principal
0.00
0.00
0.00
85 Debt-Related Expenditures
0.00
0.00
0.00
85,194,909.80
250,176.33
0.00
74 Warehousing
Total Program 97
Page 1 of 2
790,102.30
2,277,996.98
81,876,634.19
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:48 AM

King
Schedule for Determining School District Federal Unrestricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for FY 2014-15
----
Sub-Total All Programs
TOTAL
PROGRAM
EXPENDITURE
S
569,820,480.19
CAPITAL
OUTLAY
EXCLUDED
----
DEBT
SERVICE
444,700.83
0.00
DISTORTING
ITEMS
5,480,028.91
Unallowable Costs
Totals
(ADDED TO BASE)
UNALLOWABLE
444,700.83
0.00
5,480,028.91
FY 10-11
73,945,895.61
2. FY 10-11 DIRECT EXPENDITURES
449,631,481.62
3. FY 10-11 OVER (UNDER) RECOVERY
1,309,580.83
75,255,476.44
5. CALCULATED FY 10-11 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 12-13
0.1674
FY 12-13
6. FY 12-13 INDIRECT EXPENDITURES FROM COLUMN 6
81,876,634.19
7. FY 10-11 OVER (UNDER) RECOVERY (LINE 3)
1,309,580.83
8. FY 12-13 ADJUSTED INDIRECT POOL (LINE 6 + LINE 7)
83,186,215.02
9. FY 12-13 DIRECT EXPENDITURES FROM COLUMN 7
482,019,116.26
10. FY 12-13 UNRESTRICTED INDIRECT RATE (LINE 5)
0.1674
11. FY 12-13 AMOUNT RECOVERED (LINE 9 * LINE 10)
80,690,000.06
12. FY 12-13 OVER (UNDER) RECOVER (LINE 8 - LINE 11)
2,496,214.96
84,372,849.15
14. CALCULATED FY 12-13 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 14-15

(LINE 13 / LINE 9)
Page 2 of 2
2,277,996.98
81,876,634.19 482,019,116.26
*** FIXED WITH CARRY-FORWARD UNRESTRICTED INDIRECT RATE CALCULATION ***
1. FY 10-11 INDIRECT EXPENDITURES
(BASE)
DIRECT
EXPENDITURES
81,876,634.19 479,741,119.28
-2,277,996.98
569,820,480.19
(POOL)
INDIRECT
EXPENDITURES
0.1750
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:49 AM
General Fund
King

Program
Expenditures
State
Resources
Federal
Resources
Other
Resources
BASIC EDUCATION PROGRAMS

01
Basic Education
264,290,305.60
167,890,740.07
68,134.50
96,331,431.03
02
Alternative Learning Experience (ALE)
5,541,508.97
3,520,250.35
0.00
2,021,258.62
31
Vocational-Basic, State
7,854,553.75
7,854,553.75
0.00
0.00
34
Middle School Career and Technical Ed, State
397,224.13
354,751.21
0.00
42,472.92
45
Skills Center-Basic, State
385,199.60
368,516.74
0.00
16,682.86
97
Districtwide Support
TOTAL BASIC EDUCATIONAL PROGRAMS
85,194,909.80
54,120,170.72
1,528,481.24
29,546,257.84
363,663,701.85
234,108,982.84
1,596,615.74
127,958,103.27
OTHER INSTRUCTIONAL PROGRAMS

11
Federal Stimulus - Title I
12
Federal Stimulus - School Improvement
0.00
0.00
0.00
0.00
1,543,562.18
0.00
1,543,562.18
13
0.00
Federal Stimulus - State Fiscal Stabilization Fund
0.00
0.00
0.00
0.00
14
Federal Stimulus - IDEA
0.00
0.00
0.00
0.00
18
Federal Stimulus - Competitive Grants
0.00
0.00
0.00
0.00
19
Federal Stimulus - Other
38,539.00
0.00
38,539.00
0.00
21
Special Education-Supplemental, State
64,477,846.82
41,617,991.17
47,741.28
22,812,114.37
24
Special Education-Supplemental, Federal
11,413,730.23
0.00
11,413,730.23
0.00
26
Special Education-Institutions, State
0.00
0.00
0.00
0.00
29
Special Education-Other, Federal
0.00
0.00
0.00
0.00
38
Vocational, Federal
362,761.33
0.00
362,761.33
0.00
39
Vocational, Other Categorical
0.00
0.00
0.00
0.00
46
Skills Center, Federal
0.00
0.00
0.00
0.00
51
ESEA Disadvantaged, Federal
13,234,956.06
0.00
13,229,652.30
5,303.76
52
Other Title Grants Under ESEA, Federal
5,879,944.36
0.00
5,879,944.36
0.00
53
ESEA Migrant, Federal
138,744.34
0.00
138,744.34
0.00
54
Reading First, Federal
0.00
0.00
0.00
0.00
55
Learning Assistance, State
5,091,646.19
5,091,646.19
0.00
0.00
56
State Inst, Centers and Homes
742,670.62
676,079.81
0.00
66,590.81
57
State Inst, Neglected and Delinquent, Federal
302,773.19
0.00
302,773.19
0.00
58
Special and Pilot Programs, State
4,121,504.81
4,121,504.81
0.00
0.00
59
Institutions - Juveniles in Adult Jails
0.00
0.00
0.00
0.00
61
Head Start, Federal
3,828,826.56
0.00
3,828,826.56
0.00
62
Math & Science, Professional Dev., Federal
147,535.43
0.00
147,535.43
0.00
Page 1 of 2
REPORT F196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:14:49 AM
General Fund
King

Program
Expenditures
State
Resources
Federal
Resources
Other
Resources
OTHER INSTRUCTIONAL PROGRAMS

64
Limited English Proficiency, Federal
65
Transitional Bilingual, State
892,841.58
0.00
892,841.58
0.00
19,846,526.65
4,930,871.35
0.00
14,915,655.30
66
67
Student Achievment, State
0.00
0.00
0.00
0.00
Indian Education, Federal, JOM
0.00
0.00
0.00
0.00
68
Indian Education, Federal, ED
69
Compensatory, Other
91,104.01
0.00
91,104.01
0.00
0.00
0.00
0.00
71
Traffic Safety
0.00
38.41
0.00
0.00
38.41
73
Summer School
74
Highly Capable
75
Professional Development, State
76
Targeted Assistance, Federal
78
Youth Training Programs, Federal
79
Instructional Programs, Other
TOTAL OTHER INSTRUCTIONAL PROGRAMS
0.00
0.00
0.00
0.00
623,592.65
435,121.80
0.00
188,470.85
78,510.93
0.00
0.00
78,510.93
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
27,295,350.22
13,686.62
1,939,919.70
25,341,743.90
160,153,005.57
56,886,901.75
39,857,675.49
63,408,428.33
645,750.61
0.00
0.00
645,750.61
0.00
0.00
0.00
0.00
OTHER PROGRAMS
81
Public Radio/Television
86
Community Schools
88
Day Care
89
Other Community Services
98
99
258,304.34
36,840.80
221,463.54
0.00
1,405,676.48
0.00
459,987.72
945,688.76
School Food Services
12,092,272.57
301,647.28
9,930,793.15
1,859,832.14
Pupil Transportation
31,601,768.77
19,264,473.15
0.00
12,337,295.62
46,003,772.77
19,602,961.23
10,612,244.41
15,788,567.13
569,820,480.19
310,598,845.82
52,066,535.64
207,155,098.73
TOTAL OTHER PROGRAMS

TOTALS
Page 2 of 2
REPORT F196
E.S.D. 121
COUNTY: 17
RUN: 11/8/2013 11:14:54 AM
King
This Special Education MOE test is preliminary and does not incorporate any provisions for reducing local effort pursuant to
IDEA regulations. Adjustments may be made to the data below through December following the fiscal year end. Therefore, this may
change the results to the final test completed after the December adjustments.
Preliminary FY 2012-2013 to FY 2011-2012 Aggregate Maintenance of Effort Test

1. Program 21 direct expenditures: Program 21 expenditures must include expenditure amounts related to
Revenue Account 4121 and 3121 redirected through the apportionment process to another school district or
ESD.
2. Minus Revenue 7121 Payments From Other Districts.
3. Minus Revenue 6321 Special Education-Medicaid Reimbursements.
4. Equals aggregate special education expenditures for resident special education students.
5. Preliminary Aggregate Maintenance of Effort Test (4B minus 4A). (A positive amount means the test was
passed and a negative amount indicates non-compliance.)
Preliminary FY 2012-2013 to FY 2011-2012 Per Pupil Maintenance of Effort Test
6. Resident special education students (updated by OSPI).
7. Expenditures per pupil (line 4/line 6).
8. Preliminary Per Pupil Maintenance of Effort Test (7B minus 7A). (A positive amount means the test was
passed and a negative amount indicates non-compliance.)
Preliminary Year-End Local Special Education Maintenance of Effort Test FY 2012-2013 to FY 2011-2012 Aggregate
Maintenance of Effort Test
9. Resource to program expenditure report Other Resources for Program 21 for the current year is compared
to Other Resources for Program 21 for the prior year.
10. Preliminary Local Aggregate Maintenance of Effort Test (9B minus 9A). (A positive amount means the test
was passed and a negative amount indicates non-compliance.)
11. Expenditures per pupil (line 9/line 6).
12. Preliminary Local Per Pupil Maintenance of Effort Test (11B minus 11A). (A positive amount means the
test was passed and a negative amount indicates non-compliance.)
)<
$FWXDO$
60,767,209.97
)<
$FWXDO%
64,477,846.82
38,134.53
13,977.51
60,715,097.93
73,923.00
47,741.28
64,356,182.54
3,641,084.61
6,571.89
9,238.60
7,107.89
9,054.18
-184.42
20,176,806.60
22,812,114.37
2,635,307.77
3,070.16
3,209.40
139.24
Notes:
A. Actual revenue and expenditure data are obtained from F-196 data.
B. Resident special education student data as shown on line 6 are obtained from 1220 Reports and include students in ages birth-2, 3-PreK, and
K-21.
C. Based on the information to date, the school district has passed the preliminary year-end Maintenance of Effort Test if *ONE* of the values
on line 5, 8, 10, *OR* 12 is a zero or positive.
If *ALL* values on lines 5, 8, 10 *AND* 12 are negative, the district is non-compliant for the preliminary year-end Maintenance of Effort Test.
Page 1 of 1
REPORT F196
E.S.D.
121
COUNTY: 17 King

RUN:11/8/2013 11:15:02 AM
This is the preliminary Federal Cross-Cutting Maintenance of Effort. Adjustments may be made to the data below through December following
the fiscal year end. Therefore, this may change the results to the final test completed after the December adjustments.
Data Items Used in the Federal Cross-Cutting Maintenance of Effort Test
Description
Total Expenditures
Public Radio/Television
Community Schools
Day Care
Other Community Services
School Food Services
Debt Service, Interest
Debt Service, Principal
Debt Service, Debt Related
Expenditures
Capital Outlay, All Object 9
Federal, General Purpose Revenue
Federal, Special Purpose Revenue
Food Service Deficit
Food Services Revenue, Federal
Food Services Revenue, USDA
Commodities
Capital Outlay, Stim, Title I
Capital Outlay, Stim, Schl Imprv
Capital Outlay, Stim, SFSF
Capital Outlay, Stim, IDEA
Capital Outlay, Stim, Compt Grants
Capital Outlay, Stim, Other
Capital Outlay, Sp Ed, Sup, Fed
Capital Outlay, Sp Ed, Inst, St
Capital Outlay, Sp Ed, Oth, Fed
Capital Outlay, Voc, Fed
Capital Outlay, Voc, Other
Capital Outlay, Skill Cntr, Fed
Capital Outlay, ESEA DisadvantagedFederal
Capital Outlay, Other Title Grants
Under ESEA-Federal
Capital Outlay, ESEA MigrantFederal
Capital Outlay, Read First, Fed
Capital Outlay, St In, Ctr/Hm, D
Capital Outlay, St In, N/D, Fed
Capital Outlay, In, Juveniles in
Adult Jails
Capital Outlay, Head Start, Fed
Capital Outlay, MS, Pro Dv, Fed
Capital Outlay, LEP, Fed
Capital Outlay, Ind Ed, Fd, JOM
Capital Outlay, Ind Ed, Fd, ED
Operation
+
(plus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)
Food Services Deficit Calculation
FY 2012 - 13
569,820,480.19
645,750.61
0.00
258,304.34
1,405,676.48
12,092,272.57
0.00
0.00
0.00
FY 2011 - 12
544,868,916.01
538,887.55
0.00
245,279.77
369,171.27
11,936,972.51
0.00
0.00
0.00
+
+
+
+
+
(minus)
(minus)
(minus)
(plus)
(plus)
(plus)
(plus)
(plus)
444,700.83
68,205.90
51,998,329.74
0.00
9,626,077.77
0.00
0.00
304,715.38
202,611.95
152,414.25
55,728,119.29
0.00
9,461,754.78
0.00
0.00
435,485.26
+
+
+
+
+
+
+
+
+
+
+
+
+
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
15,638.06
0.00
0.00
0.00
0.00
0.00
0.00
328.00
(plus)
0.00
0.00
(plus)
0.00
0.00
+
+
+
+
(plus)
(plus)
(plus)
(plus)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
+
+
+
+
+
(plus)
(plus)
(plus)
(plus)
(plus)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Page 1 of 2
Total Program 98
Revenue 2298 (Local)

Revenue 4198 (State)
Revenue 4398 (State)
Revenue 6198 (Fed)
Revenue 6298 (Fed)
Revenue 6398 (Fed)
Revenue 6998 (Fed)
Revenue 7198 (Other)
Revenue 8198 (Other)
TOTAL FOOD SERVICES DEFICIT
FY 2012 - 13
12,092,272.5
7
2,867,417.23
301,647.28
0.00
9,626,077.77
0.00
0.00
304,715.38
0.00
0.00
1,007,585.09
Note:
If Total Food Service Deficit is a positive
amount, it is added to the total aggregate
expenditures. If Total Food Service
Deficit is a negative amount, zero dollars
are displayed.
FY 2011 - 12
11,936,972.5
1
3,013,832.13
309,255.29
0.00
9,461,754.78
0.00
0.00
435,485.26
0.00
0.00
1,283,354.95
REPORT F196
E.S.D.
121
COUNTY: 17 King
Description
Capital Outlay, Comp, Othr
Capital Outlay, Target Asst, Fed
Capital Outlay, Yth Trg Pm, Fed
Capital Outlay, Inst Pgm, Othr
Capital Outlay, Public Radio/TV
Capital Outlay, Comm Schools
Capital Outlay, Day Care
Capital Outlay, Othr Comm Srv
Capital Outlay, Food Services
Total Expenditures for Preliminary
Maintenance of Effort

Operation
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
=
(equals)
FY 2012 - 13
0.00
0.00
0.00
49,282.54
14,002.86
0.00
0.00
0.00
2,623.02
512,919,579.35
FY 2011 - 12
0.00
0.00
0.00
51,298.54
0.00
0.00
0.00
0.00
2,291.45
485,646,617.45
FY 12-13/FY 11-12
1.06
The amount for the current fiscal year should be at least 90 percent of the previous year's amount.
Page 2 of 2
RUN:11/8/2013 11:15:02 AM
REPORT F-196
E.S.D.
121
COUNTY: 17
RUN: 11/8/2013 11:15:12 AM
King
This is the preliminary Vocational Education Maintenance of Effort. Adjustments may be made to the data below through December following the
fiscal year end. Therefore, this may change the results to the final test completed after the December adjustments.
Description
Operation
+ (plus)
FY 2012 - 13
7,854,553.75
FY 2011 - 12
7,679,478.62
Program 34, Middle School Career and Technical Education?State
+ (plus)
397,224.13
300,572.70
Program 38, Vocational--Federal
+ (plus)
362,761.33
370,832.61
Program 39, Vocational--Other Categorical
+ (plus)
0.00
19,981.90
Program 45, Skills Center--State
+ (plus)
385,199.60
0.00
Program 31, Vocational--Basic State
+ (plus)
0.00
0.00
Secondary Vocational Education Revenue
- (minus)
376,410.11
384,390.90
Skills Center Revenue
- (minus)
0.00
0.00
Secondary Vocational Education Revenue
- (minus)
0.00
0.00
= equals
8,623,328.70
7,685,902.23
Program 46, Skills Center--Federal
Total Expenditures for Preliminary Maintenance of Effort
FY 12-13 / FY 11-12
This report is for information only and does not reflect on the financial condition of the district.
Page 1 of 1
1.12
REPORT F196
E.S.D.
RUN: 11/8/2013 11:15:15 AM
121
COUNTY: 17
Seattle Public Schools No.001

King
Financial Edit Report Fiscal Year 2012-2013
GENERAL FUND
Type
Number
Message
Amount 1
Info
1.523
**Warning** On the Certification Page, number of days operated

is less than 180 days. ***Attach State Board of Education
waiver approval letter***. Emergency waivers are not
considered a reduction in days for this entry.
Info
1.537
On the Balance Sheet GF G.L. 240, Cash on Deposit with County

Treasurer, is not equal to F-197 County Treasurer Item 240,
Cash on Deposit with County Treasurer.
84,999,086.29
86,220,852.43
Info
1.538
On the Balance Sheet GF G.L. 241, Minus Outstanding Warrants,

is not equal to F-197 County Treasurer Item 241, Minus
Outstanding Warrants.
8,408,729.79
8,423,961.87
Info
1.554
Your district has a negative GF revenue account 6111.
-188.87
Info
1.556
Your district has a negative GF expenditures in

Program/Activity/Object 12-31-7.
-675.00
Info
1.556

-289.60
Info
1.556

-489.35
Info
1.585
On the Special Education Maintenance of Effort test, ONE of

the values on line 5, 8, 10, OR 12 is zero or a positive
number. Your district has passed the Preliminary Special
Education MOE test. "Good job"
Info
1.588
Your district has passed the Preliminary Federal Cross-Cutting

MOE. Current year aggregate expenditures are greater than the
previous year aggregate expenditures. *Good job*
Info
1.589
On the Data Requirements for End-of-Year Reporting to

Apportionment report, your district's Fire Protection Services
expenditures are blank. Did your district incur Fire
Protection Services expenditures?
Info
1.599
On the Data Requirements for Supplemental Reports the impact

fees item is blank. Did your district receive impact fees
revenue this year?
0.00
Info
1.600
On the Data Requirements for Supplemental Reports the

mitigation fees item is blank. Did your district receive
mitigation fees revenue this year?
0.00
Info
1.603
**Warning** Your district is approved to have a Skills Center.

Revenue 6146 is zero.
0.00
Info
1.603

0.00
Page 1 of 3
Amount 2
177.00
REPORT F196
E.S.D.
RUN: 11/8/2013 11:15:15 AM
121
COUNTY: 17

King
Continued
Type
Number
Message
Amount 1
Amount 2
Info
1.603

0.00
Info
1.605
**Warning** There are no expeditures in Program 46, but

district has Skills Center.
0.00
Info
1.608
**Warning** There are expenditures in Program 45, but district

does not have Skills Center.
Info
1.611
On the Data Requirements for Supplemental Reports Education

Job Funds expenditures are blank. Did your district incur
Education Job Fund expenditures?
385,199.60
0.00
ASSOCIATED STUDENT BODY FUND

Type
Number
Message
Amount 1
Amount 2
Info
4.502
On the Balance Sheet, ASB G.L. 240, Cash on Deposit with

County Treasurer, is not equal to F-197 County Treasurer Item
240, Cash on Deposit with County Treasurer.
2,847,206.45
2,923,003.03
Info
4.503
On the Balance Sheet, ASB G.L. 241, Minus Warrants

Outstanding, is not equal to F-197 County Treasurer Item 241,
Minus Warrants Outstanding.
21,861.70
24,407.70
Info
4.507
On the Balance Sheet General Ledger GL 750 is negative.
-10,752.86
DEBT SERVICE FUND

Type
Number
Message
Amount 1
Amount 2
Info
3.502
On the Balance Sheet DSF G.L. 240, Cash on Deposit with County
Treasurer, is not equal to F-197 County Treasurer report item
5,243,679.14
5,434,669.62
Info
3.510
CAPITAL PROJECTS FUND
Page 2 of 3
-19,799.09
REPORT F196
E.S.D.
RUN: 11/8/2013 11:15:15 AM
121
COUNTY: 17

King
Continued
Type
Number
Message
Amount 1
Info
2.501
CPF revenue account 1100 is not equal to County Treasurer Cash

File F-197 account 20.
44,715,687.33
44,715,685.25
Info
2.504
On the Balance Sheet CPF G.L. 240, Cash on Deposit with County
Treasurer, is not equal to F-197 County Treasurer report Item
101,381,226.60
104,223,660.32
Info
2.510
-74,111.03
Info
2.510
-385,627.54
Info
2.511
Your district has a negative CPF revenue account 2900.
TRANSPORTATION VEHICLE FUND

Transportation Vehicle Fund:
Cleared all edits
PERMANENT FUND
Permanent Fund:
Cleared all edits
PRIVATE PURPOSE TRUST/OTHER TRUST FUND

Private Purpose Trust/Other Trust Fund:
Cleared all edits
Page 3 of 3
-495.66
Amount 2

Exhibit G - SPS Finances FY2013 - F196

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Exhibit G - SPS Finances FY2013 - F196

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REPORT F196

Seattle Public Schools No. 001

RUN: 11/8/2013 11:14:19 AM

F-196 Annual Financial Statements

Fiscal Year 2012-2013

ANNUAL FINANCIAL STATEMENTS

SUPPLEMENTAL REPORTS AND SCHEDULES

SEATTLE PUBLIC SCHOOLS NO. 001

RUN: 11/8/2013 11:14:20 AM

F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR 2012-2013

ESD Superintendent or Authorized Official

REPORT F-196 SUMMARY

Total Revenues and Other Financing

Other Financing Uses

Excess of Revenues/Other Financing

Beginning Total Fund Balance

Prior Year(s) Corrections or

Ending Total Fund Balance

Locked Date: Oct 29, 2013

Seattle Public Schools No. 001

RUN: 11/8/2013 11:14:20 AM

Minus Warrants Outstanding

Due From Other Funds

Due From Other Governmental

Interfund Loans Receivable

Investments/Cash With Trustee

Seattle Public Schools No. 001

RUN: 11/8/2013 11:14:20 AM

Matured Bonds Payable

Matured Bond Interest Payable

Committed Fund Balance

Assigned Fund Balance

Unassigned Fund Balance

Seattle Public Schools No. 001

RUN: 11/8/2013 11:14:21 AM

Statement of Revenues, Expenditures, and Changes in Fund Balance

Other Instructional Programs

Sales and Lease

Interest and Other Charges

Seattle Public Schools No. 001

RUN: 11/8/2013 11:14:21 AM

Statement of Revenues, Expenditures, and Changes in Fund Balance

OTHER FINANCING SOURCES (USES):

Transfers Out (GL 536)

Other Financing Uses (GL 535)

EXCESS OF REVENUES/OTHER FINANCING SOURCES

BEGINNING TOTAL FUND BALANCE

Prior Year(s) Corrections or

Seattle Public Schools No. 001

Budgetary Comparison Schedule

RUN: 11/8/2013 11:14:24 AM

Other Instructional Programs

REVENUES OVER (UNDER) EXPENDITURES

Interest and Other Charges

Seattle Public Schools No. 001

Budgetary Comparison Schedule

RUN: 11/8/2013 11:14:24 AM

OTHER FINANCING SOURCES (USES)

Bond Sales and Refunding Bond Sales

Transfers Out (GL 536)

Other Financing Uses (GL 535)

TOTAL OTHER FINANCING SOURCES (USES)