comprehensive annual financial report and audited ...€¦ · comprehensive annual financial report...

Fiscal Year Ended June 30, 2012

Comprehensive Annual Financial Report and Audited Financial Statements Volume 5 of 7

Prepared by:

The Finance Department of Albuquerque Public Schools

P. O. Box 25704

Albuquerque, New Mexico 87125

www.aps.edu

STATE OF NEW MEXICO ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12

LA ACADEMIA DE ESPERANZA STATEMENT OF NET ASSETS

June 30,2012

ASSETS Cash and cash equivalents

Receivables, net of allowance for uncollectibles:

Due from other governments

Prepaid expenses Total current assets

NON-CURRENT ASSETS Capital assets:

Building improvements

Vehicles

Furniture, fixtures and equipment Less: accumulated depreciation

Total non-current assets

TOTAL ASSETS

LIABILITIES AND NET ASSETS Accounts payable

Accrued liabilities

Due to other governments

Deferred revenue

Total current liabilities

Total liabilities

Invested in capital assets, net of related debt

Restricted

Unrestricted (deficit)

Total net assets (deficit)

TOTAL LIABILITIES AND NET ASSETS

Exhibit A-1

Governmental Activities

$ 1,161,267

140,719 53,818

1,355,804

172,253

10,000

203,103 (174,300)

211,056

$ 1,566,860

$ 125

366,916

316,360

683,401

683,401

211,056

672,403

883,459

$ 1,566,860

The accompanying notes are an integral part of the financial statements.

K-1


LA ACADEMIA DE ESPERANZA STATEMENT OF ACTIVITIES

FUNCTIONS/PROGRAMS

Governmental activities:

Instruction

Support services:

Students

Instruction

General Administration

School Administration

Central Services

Operation & Maintenance of Plant

Student Transportation

Operating of Non-instructional Services:

Food Services Operations

Community Services Operations

Facilities, Materials, Supplies and Other Services

TOTAL GOVERNMENTAL ACTIVITIES

Year Ended June 30, 2012

Program Revenues

Operating Capital

Charges for Grants and Grants and

_E=xc::J:p:..::e.:..:ns:::..:e:.;:s,-- _-=S:,:;:e.:...:rv:.:.:ic::,::e:.:::s_ Contributions Contributions

$ 2,172,372 $ 3,356 $ 115,190 $

781,409 227,695

86,039

138,270

116,628

139,547

328,435

10,207

158,353 10,905 131,477

234,673 234,673

$ 4,165,933 ;:;.$_........:.14..:.i.,2;;;.;6;.;.,1 $ 709,035 ;:;.$ ___ _

GENERAL REVENUES

State Equalization Guarantee

Property Taxes

Other financing uses

Miscellaneous

Total general revenues

Change in net assets

Net assets, beginning of year

Exclusion of component unit

Net assets, end of year


K-2

ExhibitA-2

Net Revenues

(Expenses) and Changes in

in Net Assets

$ (2,053,826)

$

(553,714)

(86,039)

(138,270)

(116,628)

(139,547)

(328,435)

(10,207)

(15,971)

(3,442,637)

3,014,557

1,700 (221,,021)

2,795,236

(647,401)

1,530,860

883,459

STATE OF NEW MEXICO Exhibit B-1 ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12

LA ACADEMIA DE ESPERANZA BALANCE SHEET - GOVERNMENTAL FUNDS

June 30, 2012

11000 14000 21000 24101 24106 Instructional Food IDEA-B

General SUEEort Services Title I Entitlement

ASSETS Cash and temporary investments $ 706,512 $ 12,532 $ 115,928 $ $ 1,879 Accounts receivable:

Due from other governments 23,794 31,728 Other

Due from other funds 94,042 Prepaid expenses 53.818

TOTAL ASSETS $ 854,372 $ 12,532 $ 115,928 $ 23,794 $ 33,607

LIABILITIES AND NET ASSETS Current liabilities:

Accounts payable $ 125 $ $ $ $ Accrued liabitlies 313,568 9,757 33,607 Due to other funds 14,037 Due to other governments Deferred revenue - other

Total current liabilities 313,693 23,794 33,607

Fund balances: Nonspendable Restricted Committed Assigned Unassigned (deficit) 540,679 12,532 115,928

Total fund balance (deficit) 540,679 12,532 115,928

TOTAL LIABILITIES AND FUND BALANCE $ 854,372 $ 12,532 $ 115,928 $ 23,794 $ 33,607

K-3



June 30, 2012

24154 24162 25250 25255 26123 Teacher/Principal SEG Education PNM

Training SIG Grant Federal Stimulus Job Fund Foundation

ASSETS Cash and temporary investments $ $ 4,792 $ $ $ 164

Accounts receivable: Due from other governments 85,197

Other Due from other funds Prepaid expenses

TOTAL ASSETS $ $ 89,989 $ $ $ 164

LIABILITIES AND NET ASSETS

Current liabilities: Accounts payable $ $ $ $ $ Accrued liabitlies 9,984

Due to other funds 80,005

Due to other governments Deferred revenue - other

Total current liabilities 89,989

Fund balances: Nonspendable Restricted Committed Assigned Unassigned (deficit) 164

Total fund balance (deficit) 164

TOTAL LIABILITIES AND FUND BALANCE $ $ 89,989 $ $ $ 164

K-4

STATE OF NEW MEXICO Exhibit 8-1 ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12


June 30, 2012

27103 26207 27106 29102 31200 Dual CNM Foundation Library Private Direct Public School

Credit Fund GO Bonds Grants Caeital Outla:!

ASSETS Cash and temporary investments $ $ $ $ 5,100 $ Accounts receivable:



TOTAL ASSETS $ $ $ $ 5,100 $


Current liabilities: Accounts payable $ $ $ $ $

Accrued Iiabitlies Due to other funds Due to other governments Deferred revenue - other 2,000


Fund balances: .

Nonspendable Restricted Committed Assigned Unassigned (deficit) 3,100

Total fund balance (deficit) 3,100

TOTAL LIABILITIES AND FUND BALANCE $ $ $ $ 5,100 $

K-5



June 30, 2012

31600 31700 Total HB33 Capital SB9 Capital Primary Im~rovements Im~rovements Government

ASSETS Cash and temporary investments $ 314,360 $ $ 1,161,267


Other Due from other funds 94,042

Prepaid expenses 53,818

TOTAL ASSETS $ 314,360 $ $ 1,449,846


Current liabilities: Accounts payable $ $ $ 125

Accrued liabitlies 366,916


Due to other governments Deferred revenue - other 314,360 316,360

Total current liabilities 314,360 777,443

Fund balances: Nonspendable Restricted Committed Assigned Unassigned (deficit) 672,403


TOTAL LIABILITIES AND FUND BALANCE $ 314,360 $ $ 1,449,846


K-6


LA ACADEMIA DE ESPERANZA

Exhibit B-2

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET ASSETS

June 30,2012

Total Fund Balance - Governmental Funds (Governmental Fund Balance Sheet)

Amounts reported for governmental activities in the Statement of

Net Assets are different because:

Capital assets used in governmental activities are not financial

resources and, therefore, are not reported in the funds.

The cost of capital assets is Accumulated depreciation is

Total capital assets

Long-term and certain other liabilities, are not due and

payable in the current period and therefore are not

reported as liabilities in the funds.

Long-term and other liabilities at year end consist of:

Compensated absences payable

Total long-term and other liabilities

Net assets of governmental activities (Statement of Net Assets)

$

$


K-7

672,403

385,356 (174,300)

211,056

883,459


LA ACADEMIA DE ESPERANZA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN

FUND BALANCES - GOVERNMENTAL FUNDS June 30, 2012

11000 14000 21000 24101 24106 Instructional Food IDEA-B

General SUE!E!ort Services Title I Entitlement

REVENUES

Property taxes $ $ $ $ $ Local and county sources 3,356 10,905

State sources 3,014,557 22,601

Federal sources 131,477 80,387 146,758 Interest

Total revenues 3,017,913 22,601 142,382 80,387 146,758

EXPENDITURES

Current:

Instruction 2,051,627 33,078

Support services:

Students 552,427 80,387 146,758

Instruction 86,039

General administration 136,570

School administration 123,469

Central services 138,400

Operation & maintenance of plant 318,658

Student transportation 10,207

Other support services

Operation of non-instructional services:

Community services operations

Food services operations 158,353 Capital outlay

Total expenditures 3,417,397 33,078 158,353 80,387 146,758

Excess (deficiency) of revenues over (under)

expenditures (399,484) (10,477) (15,971)

Other financing sources (uses):

Other financing uses - Allowance increase (65,072) (147,091)

Interfund transfers (221,021) 65,072 147,091

Total other financing

sources (uses) (221,021)

NET CHANGES IN FUND BALANCES (620,505) (10,477) (15,971)

FUND BALANCES, BEGINNING OF YEAR 1,161,184 23,009 131,899

FUND BALANCES, END OF YEAR $ 540,679 $ 12,532 $ 115,928 $ $

K-8




24154 24162 25250 25255 26123 Teacher/Principal Title I School SEG Education PNM

Training ImE!rovement Federal Stimulus Job Fund Foundation

REVENUES Property taxes $ $ $ $ $ Local and county sources State sources Federal sources 2,879 85,197 1,413 Interest

Total revenues 2.879 85.197 1,413

EXPENDITURES

Current: Instruction 2,879 85,197 1,413 1,996 Support services:

Students Instruction General administration School administration Central services Operation & maintenance of plant Student transportation Other support services


Community services operations Food services operations

Capital outlay

Total expenditures 2.879 85.197 1,413 . 1.996


expenditures (1.996)

Other financing sources (uses): Other financing uses - Allowance increase (8,858) Interfund transfers 8,858

Total other financing sources (uses)

NET CHANGES IN FUND BALANCES (1,996)

FUND BALANCES, BEGINNING OF YEAR 2.160

FUND BALANCES, END OF YEAR $ $ $ $ $ 164

K-9




27103 26207 27106 29102 31200 Dual CNM Foundation Library Private Direct Public School

Credit Fund GO Bonds Grants Ca~ital Outla:t

REVENUES

Property taxes $ $ $ $ $ Local and county sources 550 3,100

State sources 234,673

Federal sources Interest

Total revenues 550 3,100 234,673

EXPENDITURES

Current:

Instruction

Support services:

Students 550 Instruction

General administration

School administration

Central services

Operation & maintenance of plant

Student transportation




Food services operations Capital outlay 234,673

Total expenditures 550 234,673

Excess (deficiency) of

revenues over (under) expenditures 3,100


Other financing uses - Allowance increase

Interfund transfers Total other financing

sources (uses)

NET CHANGES IN FUND BALANCES 3,100

FUND BALANCES, BEGINNING OF YEAR

FUND BALANCES, END OF YEAR $ $ $ $ 3,100 $

K-10



FUND BALANCES - GOVERNMENTAL FUNDS

REVENUES

Property taxes Local and county sources State sources Federal sources Interest

EXPENDITURES

Current: Instruction Support services:

Students Instruction

Total revenues


School administration Central services Operation & maintenance of plant Student transportation Other support services

Operation of non-instructional services: Community services operations Food services operations

Capital outlay

Total expenditures


expenditures

Other financing sources (uses): Other financing uses - Allowance increase Interfund transfers


NET CHANGES IN FUND BALANCES


FUND BALANCES, END OF YEAR

June 30, 2012

31600 31700 HB33 Capital SB9 Capital

Improvements Improvements

$ 1,700 $

1.700

1,700

1,700

$ $

$

$

Total Primary

Government

1,700 17,911

3,271,831 448,111

3,739,553

2,176,190

780,122 86,039

138,270 123,469 138,400 318,658

10,207

158,353 234,673

4,164,381

(424,828)

(221,021)

(221,021)

(645,849)

1,318,252

672,403


K-11

Exhibit B-3



Exhibit 8-4

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS

TO THE STATEMENT OF ACTIVITIES Year Ended June 30,2012

Net Changes in Fund Balances - Total Governmental Funds (Statement of Revenues, Expenditures, and Changes in Fund Balances)

Amounts reported for governmental activities in the Statement of Activities

are different because:

In the Statement of Activities, certain operating expenses - compensated

absences (sick and annual leave) are measured by the amounts earned

during the year. In the Governmental Funds, however, expenditures for

these items are measured by the amounts of financial resources used

(essentially, the amounts actually paid).

The decrease in compensated absences for the fiscal year was:

Governmental Funds report capital outlays as expenditures. However,

in the Statement of Activities, the cost of those assets is allocated

over their estimated useful lives and reported as depreciation expense.

In the current period, these amounts were:

Capital outlay Depreciation expense

Excess of depreciation expense over capital outlay

Loss/Adjustments on disposal of assets

Change in net assets of governmental activities (Statement of Activities)

$

$


K-12

(645,849)

22,461 (24,013)

(1,552)

(647,401)


LA ACADEMIA DE ESPERANZA GENERAL FUND (FUND 11000)

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET (BUDGETARY BASIS) AND ACTUAL


Budgeted Amounts

Exhibit C-1

Actual Variance From Amounts Final Budget

Original Final (Budgetary Basis) Positive (Negative) REVENUES

Local and county sources State sources Federal sources Interest

TOTAL REVENUES

EXPENDITURES Current:

Instruction Support Services:



Capital outlay

TOTAL EXPENDITURES

EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES) Operating transfers Designated cash

TOTAL OTHER FINANCING SOURCES (USES)

EXCESS (DEFICIENCY) OF REVENUES AND OTHER SOURCES (USES) OVER EXPENDITURES

RECONCILIATION TO GAAP BASIS Adjustments to revenues Adjustments to expenditures


$ $ $

$

2,954,754 3,005,837

2,954,754

2,075,170

579,489

33,000 111,589

69,721 591,576

3,460,545

(505,791)

505,791

505,791

$

3,005,837

2,148,898

809,364 218,610 200,160 168,715 198,791 392,746 29,237

500

4,167,021

(1,161,184)

1,161,184

1,161,184

$


K-13

671 $ 3,014,557

3,015,228

2,024,455

552,413 86,039

136,570 123,470 138,400 318,658

10,207

3,390,212

(374,984)

671 8,720

9,391

124,443

256,951 132,571

63,590 45,245 60,391 74,088 19,030

500

776,809

(786,200)

(1,161,184)

(1,161,184)

(374,984) ;:;..$ __ ,l,.;;(3.;..74.:.:.;,9:;.;:;8..:.J4)

2,685 (248,206)

(620,505)


LA ACADEMIA DE ESPERANZA INSTRUCTIONAL SUPPORT (FUND 14000)



Budgeted Amounts

Exhibit C-2

Actual Variance From

Amounts Final Budget Original Final (Budgetary Basis) Positive (Negative)

REVENUES Local and county sources

State sources


TOTAL REVENUES

EXPENDITURES

Current: Instruction Support Services:

Students

Instruction General administration

School administration Central services

Operation & maintenance of plant Student transportation Other support services

Operation of non-instructional services: Community services operations

Food services operations Capital outlay

TOTAL EXPENDITURES


OTHER FINANCING SOURCES (USES) Operating transfers

Designated cash


EXCESS (DEFICIENCY) OF REVENUES AND

OTHER SOURCES (USES) OVER EXPENDITURES



$ $ $ 10,610 35,771

10,610 35,771

10,610 35,771

10,610 35,771

$ $

$


K-14

$ 12,762 (23,009)

12,762 (23,009)

33,078 2,693

33,078 2,693

(20,316) 20,316

(20,316) ,;:;..$ ___ (~2~0',;;.31;.;;.,6)

9,839

(10,477)


LA ACADEMIA DE ESPERANZA FOOD SERVICES (FUND 21000)



Budgeted Amounts

Exhibit C-3


Original Final (Budgetary Basis) Positive (Negative)

REVENUES Local and county sources State sources Federal sources Interest

TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ 1,000 $ 1,000 $

139,000 155,750

140,000 156,750

140,000 274,532

140,000 274,532

(117,782)

117,782

117,782

$ $

$


K-15

25,022 $ 24,022

131,477 (24,273)

156,499 (251)

158,353 116,179

158,353 116,179

(1,854) (115,928)

(117,782)

(117,782)

(1,854) ,:,.$ __ --l.(..:..1.1 ,:::.;85;..;..4)

(14,117)

(15,971)

STATE OF NEW MEXICO ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO.12

LA ACADEMIA DE ESPERANZA TITLE I (FUND 24101)



Budgeted Amounts

Exhibit C-4




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 80,389 80,389

80,389 80,389

80,389 80,389

80,389 80,389

$ $

$


K-16

$ 69,923 (10,466)

69,923 (10,466)

80,387 2

80,387 2

(10,464) 10,464

(10,464) .;:;..$ __ ->(..;.,;1 0;;.:.,4.;.;;;6.;,,/4)

10,464


LA ACADEMIA DE ESPERANZA IDEA-B ENTITLEMENT (FUND 24106)



Budgeted Amounts

Exhibit C-5




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 110,000 146,758

110,000 146,758

110,000 146,758

110,000 146,758

$ $

$


K-17

$ 199,560 52,802

199,560 52,802

146~758

146,758 (146,758)

146,758

52,802 (52,802)

52,802 .... $ __ --'5;,,;;2;,:,,;,8;,,;;0;0,2

(52,802)


LA ACADEMIA DE ESPERANZA TEACHER/PRINCIPAL TRAINING (FUND 24154)



Budgeted Amounts

Exhibit C-6




State sources


TOTAL REVENUES


Instruction

Support Services:

Students Instruction General administration


Central services Operation & maintenance of plant

Student transportation Other support services



Capital outlay

TOTAL EXPENDITURES


OJ'HER FINANCING SOURCES (USES) Operating transfers Designated cash





$ $ $ 2,879

2,879

2,879

2,879

$ $

$


K-18

$ 2,879

2,879

2,879

2,879

$


LA ACADEMIA DE ESPERANZA SIG GRANT (FUND 24162)



Budgeted Amounts

Exhibit c-?




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES






EXCESS (DEFICIENCY) OF REVENUES AND OTHER SOURCES (USES) OVER EXPENDITURES (GAAP BASIS)

$ $ $

85,197 85,197

85,197 85,197

85,197 85,197

85,197 85,197

$ $

$


K-19

$

(85,197)

(85,197)

85,197

85,197

(85,197) 85,197

(85,197) .;:;..$ __ -,("",85;;.:,,1.;.;;9;.0../7)

85,197


LA ACADEMIA DE ESPERANZA SEG FEDERAL STIMULUS (FUND 25250)



Budgeted Amounts

Exhibit C-8




TOTAL REVENUES



Students Instruction General administration School administration Central services Operation & maintenance of plant Student transportation . Other support services


Capital outlay

TOTAL EXPENDITURES








$ $ $

$ $

$


K-20

$ 73,508 73,508

73,508 73,508

73,508 (73,508)

73,508 ;:;.$ __ --.;7:..;:3J,,;,5;.;;;0.;;.8

(73,508)


LA ACADEMIA DE ESPERANZA EDUCATION JOB FUND (FUND 25255)



Budgeted Amounts

Exhibit C-9




State sources Federal sources Interest

TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 1,414

1,414

1,414

1,414

$ $

$


K-21

$ 96,872 95,458

96,872 95,458

1,413

1,413

95,459 (95,459)

95,459 .:1:.$ __ ......:9::.;:5:.:.,.,4:.;;;5.::.9

(95,459)


LA ACADEMIA DE ESPERANZA PNM FOUNDATION (FUND 26123)


Year Ended June 30,2012

Budgeted Amounts

Exhibit C-10




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ 350 $

350

2,510

2,510

(2,160)

2,160

2,160

$ $

$


K-22

$ . (350)

(350)

1,996 514

1,996 514

(1,996) (164)

(2,160)

(2,160)

(1,996) .:;.$ __ --I.(1,:,..:,9;;,:;:9;;;J6)

(1,996)


LA ACADEMIA DE ESPERANZA CNM FOUNDATION (FUND 26207)



Budgeted Amounts

Exhibit C-11




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ 1,300 $

1.300

550

750

1,300

$ $

$


K-23

550 $ (750)

550 (750)

550

550 200

550 750

$


LA ACADEMIA DE ESPERANZA DUAL CREDIT (FUND 27103)



Budgeted Amounts

Exhibit C-12



Local and county sources

State sources

Federal sources

Interest

TOTAL REVENUES


Instruction

Support Services:

Students

Instruction



Central services







TOTAL EXPENDITURES







$ $ $

$ $

$


K-24

$ 630 630

630 630

630 (630)

630 .:.$ __ ~-..:6;.;;;3.;;.0

(630)


LA ACADEMIA DE ESPERANZA 2010 LIBRARY FUNDS (FUND 27106)

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE· BUDGET (BUDGETARY BASIS) AND ACTUAL


Budgeted Amounts

Exhibit C-13




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ $ 2,257 2,257

2,257 2,257

2,257 2,257

2,257 2,257

$ $

$


K-25

$ (2,257)

(2,257)

2,257

2,257

$


LA ACADEMIA DE ESPERANZA PRIVATE DIRECT GRANT (FUND 29102)



Budgeted Amounts

Exhibit C-14





TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES

EXCESS (DEFICIENCY) OF REVENUES· OVER (UNDER) EXPENDITURES







$ $ $

$ $

$


K-26

3,100 $ 3,100

3,100 3,100

3,100 (3,100)

3,100 .=,.$ ___ ..;;3;.1..,1;,,;;0.=.0

3,100


LA ACADEMIA DE ESPERANZA PUBLIC SCHOOL CAPITAL OUTLAY (FUND 31200)



Budgeted Amounts

Exhibit C-15




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 234,673

234,673

234,673

234,673

$ $

$


K-27

$ 287,273 52,600

287,273 52,600

234,673

234,673

52,600 (52,600)

52,600 .,$ __ .....;5;.;;2"",6;.;;.0.;;.0

(52,600)

Exhibit C-16


LA ACADEMIA DE ESPERANZA HB33 CAPITAL IMPROVEMENTS (FUND 31600)



Actual Variance From Budgeted Amounts Amounts Final Budget

Ori9inal Final (Budgetary Basis) Positive (Ne9ative) REVENUES

Local and county sources $ 173,845 $ 173,845 $ 169,899 $ (3,946) State sources Federal sources

Interest

TOTAL REVENUES 173,845 173,845 169,899 (3,946)




General administration 2,845 2,845 1,700 1,145 School administration




Food services operations Capital outlay 281,527 281,527 281,527

TOTAL EXPENDITURES 284,372 284,372 1,700 282,672

EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES (110,527) (110,527) 168,199 (278,726)

OTHER FINANCING SOURCES (USES) Operating transfers Designated cash 110,527 110,527 (110,527)

TOTAL OTHER FINANCING SOURCES (USES) 110,527 110,527 (110,527) (

EXCESS (DEFICIENCY) OF REVENUES AND OTHER SOURCES (USES) OVER EXPENDITURES $ $ 168,199 $ 168,199

RECONCILIATION TO GAAP BASIS Adjustments to revenues (168,199) Adjustments to expenditures

NET CHANGES IN FUND BALANCES $


K-28


LA ACADEMIA DE ESPERANZA' SB9 CAPITAL IMPROVEMENTS (FUND 31700)



Budgeted Amounts

Exhibit C-17




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 10,683 17,164

10,683 17,164

6,481

10,683 10,683

10,683 17,164

$ $

$


K-29

$ (17,164)

(17,164)

6,481

10,683

17,164

$

ASSETS

STATE OF NEW MEXICO

ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12


STATEMENT OF FIDUCIARY NET ASSETS - AGENCY FUNDS

June 30, 2012

Cash and cash equivalents $

TOTAL ASSETS $

LIABILITIES

Deposits held for others $

TOTAL LIABILITIES $

Exhibit D-1

Agency

Funds

1,995

1,995

1,995

1,995


K-30


LA ACADEMIA DE ESPERANZA SCHEDULE OF CHANGES IN ASSETS AND LIABILITIES - AGENCY FUNDS

June 30, 2012

Balance,

July 1, 2011 Additions Deletions·

ASSETS Cash and cash equivalents $ 583 $ 3,232 $ (1,820) $

TOTAL ASSETS $ 583 $ 3,232 $ (1,820) $

LIABILITIES

Deposits held for others $ 583 $ 3,232 $ (1,820) $

TOTAL ASSETS $ 583 $ 3,232 $ {1,820) $


K-31

Exhibit 0-2

Balance, June 30,

2012

1,995

1,995

1,995

1,995


LA ACADEMIA DE ESPERANZA SCHEDULE OF CASH AND TEMPORARY INVESTMENT ACCOUNTS

June 30, 2012

. Operating account $

Activity account

Total on deposit

Reconciling items

Reconciled balance at June 30, 2012

Less activity funds

Balance per Exhibit A-1 $

Schedule II

1,269,175

' 1,995

1,271,170

(107,908)

1,163,262

(1,995)

1,161,267


K-32

STATE OF NEW MEXICO Schedule III ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12

LA ACADEMIA DE ESPERANZA CASH RECONCILIATION

June 30, 2012

Federal Operational Instructional Food Student Projects

Account Materials Services Activity Account 11000 14000 21000 23000 24000

Cash, June 30, 2011 $ 650,120 $ 23,009 $ 117,782 $ 583 $ (41,225)

Add: 2011-12 revenues 3,110,688 22,601 156,499 3,232 272,362 Loans from other funds 483,897 (277,657)

Total cash available 4,244,705 45,610 274,281 3,815 (46,520)

Less: 2011-12 expenditures (3,390,217) (33,078) (158,353) (1,820) (315,220) Prior year outstanding loans Total outstanding loans (94,042) 94,042 Receivables/payables 118,171 28,199

Cash, June 30, 2012 878,617 12,532 115,928 1,995 (239,499)

Fund balance reconciliation to GAAP basis: Audit reciassifications to cash (172,105) 246,170

Cash per books $ 706,512 $ 12,532 $ 115,928 $ 1,995 $ 6,671

Fund balance reconciliation to GAAP basis: Modified accrual adjustments $ (337,938) $ $ $ $ 239,499

Fund balance, modified accrual basis (deficit) $ 540,679 $ 12,532 $ 115,928 $ 1,995 $

K-33



June 30, 2012

Federal Local Direct Grants State Local/State Public School

Account Fund Flowthrough Fund Account Capital Outlay 25000 26000 27000 29000 31200

Cash, June 30, 2011 $ (13,958) $ 2,160 $ 684 $ 2,000 $

Add: 2011-12 revenues 74,921 550 630 3,100 287,274 Loans from other funds (155,009) (630) (50,601)

Total cash available (94,046) 2,710 684 5,100 236,673

Less: 2011-12 expenditures (1,413) (2,559) (234,672) Prior year outstanding loans Total outstanding loans Receivables/payables

Cash, June 30, 2012 (95,459) 151 684 5,100 2,001

Fund balance reconciliation to GAAP basis: Audit reclassifications to cash 95,459 13 (684) (2,001)

Cash per books $ $ 164 $ $ 5,100 $

Fund balance reconciliation to GAAP basis: Modified accrual adjustments $ 95,459 $ 13 $ (684) $ (2,000) $ (2,001)

Fund balance, modified accrual basis (deficit) $ $ 164 $ $ 3,100 $

K-34

Cash, June 30, 2011

Add: 2011-12 revenues Loans from other funds

Total cash available

Less: 2011-12 expenditures Prior year outstanding loans Total outstanding loans Receivables/payables

Cash, June 30, 2012

Fund balance reconciliation to GAAP basis: Audit reclassifications to cash

Cash per books

Fund balance reconciliation to GAAP basis: Modified accrual adjustments



June 30,2012

Capital Improve. Total HP 33 Primary 31600 Government

$ 146,161 $ 887,316

169,898 4,101,755

316,059 4,989,071

(1,699) (4,139,031)

146,370

314,360 996,410

166,852

$ 314,360 1,163,262

Less Activity Funds (1,995) Per Exhibit B-1 $ 1,161,267

$ (314,360) $ (322,012)

Fund balance, modified accrual basis (defiCit) $ 674,398

Less Activity Funds (1,995)

Per Exhibit B-1 $ 672,403


K-35

Schedule III

Exhibit A-1


LOS PUENTES CHARTER SCHOOL STATEMENT OF NET ASSETS

June 30, 2012

Governmental Component Activities Unit

ASSETS Cash and cash equivalents $ 220,125 $ 40,070 Receivables, net of allowance for uncollectibles:

Due from other governments 65,914 Prepaid expenses

Total current assets 286,039 40,070

NON-CURRENT ASSETS

Capital assets:

Building improvements 222,325

Furniture, fixtures and equipment 178,317

Less: accumulated depreciation {159,831)

Total non-current assets 240,811

TOTAL ASSETS $ 526,850 $ 40,070

LIABILITIES AND NET ASSETS Accrued liabilities $ $ Due to other governments 41

Deferred revenue 188,970


Total liabilities 189,011

Invested in capital assets, net of related debt 240,811

Restricted 10,815

Unrestricted (deficit) 86,213 40,070

Total net assets (deficit) 337,839 40,070

TOTAL LIABILITIES AND NET ASSETS $ 526,850 $ 40,070


L-1

Exhibit A-2


LOS PUENTES CHARTER SCHOOL STATEMENT OF ACTIVITIES


Program Revenues

Net Revenues

Operating Capital (Expenses) Charges for Grants and Grants and and Changes in Component

Ex~enses Services Contributions Contributions in Net Assets Unit

FUNCTIONS/PROGRAMS

Governmental activities: Instruction $ 803,472 $ 3,221 $ 120,309 $ $ (679,942) $ Support services:

Students 302,109 (302,109) Instruction 21,876 3,711 (18,165) General Administration 28,685 (28,685) School Administration 306,489 (306,489) Central Services 79,397 (79,397) Operation & Maintenance of Plant 282,932 (282,932) Student Transportation

Operating of Non-instructional Services Food Services Operations 55,790 541 60,025 4,776 Community Services Operations

Facilities, Materials, Supplies and Other Services 152,102 137,136 (14,966)

TOTAL GOVERNMENTAL ACTIVITIES $ 2,032,852 $ 3,762 $ 321,181 $ (1,707,909)

COMPONENT UNIT Foundation $ 317,942 (317,942)

GENERAL REVENUES State Equalization Guarantee 1,627,030 Miscellaneous 343,061 Property Taxes

Total general revenues 1,627,030 343,061

Change in net assets (80,879) 25,119

Net assets, beginning of year 418,718 14,951

Net assets, end of year $ 337,839 $ 40,070


L-2


LOS PUENTES CHARTER SCHOOL BALANCE SHEET - GOVERNMENTAL FUNDS

June 30, 2012

11000 14000 21000 24101 24106 Instructional Food Title I IDEA-B

General Materials Services IASA Entitlement

ASSETS Cash and temporary investments $ 21,782 $ 3,490 $ 7,325 $ $ Accounts receivable:

Due from other governments 24,774 31,060 Due from other funds 64,431

Prepaid expenses

TOTAL ASSETS $ 86.213 $ 3,490 $ 7,325 $ 24,774 $ 31,060


Accounts payable $ $ $ $ $ Accrued expenses Due to other funds 24,774 31,060



Fund balances: Nonspendable Restricted 3,490 7,325 Committed Assigned Unassigned (deficit) 86,213

Total fund balance (deficit) 86,213 3,490 7,325

TOTAL LIABILITIES AND FUND BALANCE $ 86,213 $ 3,490 $ 7,325 $ 24,774 $ 31,060

L-3



June 30, 2012

24153 24154 25255 27105 27106 English Language Teacher/Principal Education 2008 Library 2010 Library

Acguisition Training Job Fund GO Bonds GO Bonds

ASSETS Cash and temporary investments $ $ $ $ $ Accounts receivable:

Due from other governments 4,720 1,057 2,820 Due from other funds

Prepaid expenses

TOTAL ASSETS $ 4,720 $ 1,057 $ $ 2,820 $


Current liabilities: Accounts payable $ $ $ $ $ Accrued expenses Due to other funds 4,720 1,057 2,820 Due to other governments Deferred revenue - other


Fund balances: Nonspendable

Restricted Committed Assigned Unassigned (deficit)

Total fund balance (deficit)

TOTAL LIABILITIES AND FUND BALANCE $ 4,720 $ 1,057 $ $ 2,820 $

L-4



June 30, 2012

27154 31200 31600 31700 Total Beginning Teacher Public School HB33 Capital SB9 Capital Primary

Mentoring Ca(!ital Outla~ Im(!rovements Im(!rovements Government

ASSETS Cash and temporary investments $ 41 $ $ 187,487 $ $ 220,125 Accounts receivable:

Due from other governments 1,483 65,914 Due from other funds 64,431

Prepaid expenses

TOTAL ASSETS $ 41 $ $ 188.970 $ $ 350,470


Current liabilities: Accounts payable $ $ $ $ $ Accrued expenses Due to other funds 64,431 Due to other governments 41 41 Deferred revenue - other 188,970 188,970

Total current liabilities 41 188,970 253,442

Fund balances: Nonspendable Restricted 10,815 Committed Assigned Unassigned (deficit) 86,213


TOTAL LIABILITIES AND FUND BALANCE $ 41 $ $ 188,970 $ $ 350,470


L-5


LOS PUENTES CHARTER SCHOOL

Exhibit B-2

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET ASSETS

June 30, 2012






The cost of capital assets is

Accumulated depreciation is









$

$


L-6

97,028

400,642 (159,831)

240,811

337,839


LOS PUENTES CHARTER SCHOOL STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN


11000 14000 21000 24101 24106 Instructional Food Title I IDEA-B

General Materials Services IASA Entitlement

REVENUES Property taxes $ $ $ $ $

Local and county sources 3,221 541


Federal sources 60,025 41,475 65,573

Interest

Total revenues 1,630,251 7.649 60,566 41,475 65,573

EXPENDITURES

Current: Instruction 678,653 5,874 40,584 65,573

Support services:

Students 302,109

Instruction 18,165 891









Food services operations 14 55,776 Capital outlay

Total expenditures 1,690,531 5,874 55,776 41,475 65,573


revenues over (under)

expenditures (60,280) 1,775 4,790


Other financing uses Total other financing

sources (uses)

NET CHANGES IN FUND BALANCES (60,280) 1,775 4,790

FUND BALANCES, BEGINNING OF YEAR 146,493 1,715 2,535

FUND BALANCES, END OF YEAR $ 86,213 $ 3,490 $ 7,325 $ $

L-7




24153 24154 25255 27105 27106 English Language Teacher/Principal Education 2008 Library 2010 Library

Acguisition Training Job Fund GO Bonds GO Bonds

REVENUES Property taxes $ $ $ $ $ Local and county sources State sources 2,820 Federal sources 4,720 1,056 727 Interest

Total revenues 4,720 1,056 727 2,820

EXPENDITURES

Current: Instruction 4,720 1,056 727 Support services:

Students Instruction 2,820 General administration School administration Central services Operation & maintenance of plant Student transportation Other support services



Capital outlay

Total expenditures 4,720 1.056 727 2,820


expenditures

Other financing sources (uses): Other financing uses




FUND BALANCES, END OF YEAR $ $ $ $ $

L-8




27154 31200 31600 31700 Total Beginning Teacher Public School HB33 Capital SB9 Capital Primary

Mentoring CaE!ital Outla:i ImE!rovements ImE!rovements Government

REVENUES Property taxes $ $ $ $ $ Local and county sources 3,762 State sources 137,136 1,774,635 Federal sources 173,576 Interest

Total revenues 137.136 1.951.973


Instruction 797,187 Support services:

Students 302,109 Instruction 21,876 General administration 28,685 School administration 305,188 Central services 79,397 Operation & maintenance of plant 278,320 Student transportation Other support services

Operation of non-instructional services: Community services operations Food services operations 55,790

Capital outlay 137,136 137,136

Total expenditures 137,136 2,005,688


expenditures (53,715)




FUND BALANCES, BEGINNING OF YEAR 150,743

FUND BALANCES, END OF YEAR $ $ '$ $ $ 97,028


L-9


LOS PUENTES CHARTER SCHOOL RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES


Exhibit 8-4

Net Changes in Fund Balances - Total Governmental Funds (Statement of Revenues, Expenditures, and Changes in Fund Balances) $ (53,715)









Governmental Fun'ds report capital outlays as expenditures. However,




Capital outlay

Depreciation expense



Change in net assets of governmental activities (Statement of Activities) $


L-10

(27,164)

(27,164)

(80,879)


LOS PUENTES CHARTER SCHOOL GENERAL FUND (FUND 11000)



Budgeted Amounts

Exhibit C-1




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ $

$

1,737,168 1,627,030

1,737,168

756,462

274,062 18,000 26,500

306,327 78,210

411,950

100

1,871,611

(134,443)

134,443

134,443

$

1,627,030

712,399

311,419 22,357 33,860

311,140 80,602

301,647

100

1,773,524

(146,494)

146,494

146,494

$


L-11

3,221 $ 1,627,030

1,630,251

678,653

306,829 18,165 28,685

305,188 79,397

278,320

14

1,695,251

(65,000)

3,221

3,221

33,746

4,590 4,192 5,175 5,952 1,205

23,327

86

78,273

(81,494)

(146,494)

(146,494)

(65,000) .:1:.$ __ ....;(.:::.65:::..,0:::..:0~0)

4,720

(60,280)


LOS PUENTES CHARTER SCHOOL INSTRUCTIONAL MATERIALS (FUND 14000)



Budgeted Amounts

Exhibit C-2




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ $ 6,569 7,476 7,649 173

6,569 7,476 7,649 173

6,569 9,191 5,874 3,317

6,569 9,191 5,874 3,317

(1,715) 1,775 (3,490)

1,715 (1,715)

1,715 (1,715)

$ $ 1,775 ;:;.$ ___ ....:1.,7..;.7.;;.5

$ 1,775


L-12


LOS PUENTES CHARTER SCHOOL FOOD SERVICES (FUND 21000)



Budgeted Amounts

Exhibit C-3




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ 60,740 $

60,740

63,275

63,275

(2,535)

2,535

2,535

$ $

$


L-13

60,566 $ (174)

60,566 (174)

55,776 7,499

55,776 7,499

4,790 (7,325)

(2,535)

(2,535)

4,790 .:;.$ ___ ...;4...:,7..;;;9.;;.0

4,790


LOS PUENTES CHARTER SCHOOL TITLE IIASA (FUND 24101)



Budgeted Amounts

Exhibit C-4




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ $ $

41,475 41,475 16,701 (24,774)

___ 4..:...1,",-,4",",7...::..5 41,475 16,701 (24,774)

40,627 40,584 40,584

848 891 891

41,475 41,475 41,475

(24,774) 24,774

$ $ (24,77 4) .;:;.$ __ --l:(2=-4:.:.;,7~7..d4)

24,774

$


L-14


LOS PUENTES CHARTER SCHOOL IDEA-B ENTITLEMENT (FUND 24106)



Budgeted Amounts

Exhibit C-5




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

65,573

65,573

65,573

65,573

$ $

$


L-15

$

34,510 (31,063)

34,510 (31,063)

65,573

65,573

(31,063) 31,063

(31,063) :;..$ __ ...:(.::,3.:..1 ,::.:06~3)

31,063


LOS PUENTES CHARTER SCHOOL ENGLISH LANGUAGE ACQUISTION (FUND 24153)



Budgeted Amounts

Exhibit C-6




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES

EXCESS (DEFICIENCY) OF REVENUES OVER(UNDER) EXPENDITURES







$ $ $

4,720

4,720

4,720

4,720

$ $

$


L-16

$

(4,720)

(4,720)

4,720

4,720

(4,720) 4,720

(4,720) .:::.,$ __ ~(4;:..,7:..:2;:;:J0)

4,720


LOS PUENTES CHARTER SCHOOL TEACHER/PRINCIPAL TRAINING (FUND 24154)



Budgeted Amounts

Exhibit C-7




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

1,056

1,056

1,056

1,056

$ $

$


L-17

$

(1,056)

(1,056)

1,056

1,056

(1,056) 1,056

(1 ,056) .=.$_~~(~1 ',;;;05=6)

1,056


LOS PUENTES CHARTER SCHOOL EDUCATION JOB FUND (FUND 25255)



Budgeted Amounts

Exhibit C-B




TOTAL REVENUES




Operation of non-instructional serVices: Community services operations Food services operations

Capital outlay

TOTAL EXPENDITURES







$ $ $

727

727

727

727

$ $

$


L-18

$

727

727

727

727

$


LOS PUENTES CHARTER SCHOOL 2008 GO BONDS STUDENT LIBRARY (FUND 27105)



Budgeted Amounts

Exhibit C-9




State sources

Federal sources

Interest

TOTAL REVENUES


Instruction

Support Services:

Students

Instruction



Central services






TOTAL EXPENDITURES



Designated cash





$ $ $ 2,821

2,821

2,821

2,821

$ $

$


L-19

$ (2,821)

(2,821)

2,820

2,820

(2,820) 2,820

(2,820) .;!;.$ ~_---\;(2:::.l.,8;:.:;2;;;,!0)

2,820


LOS PUENTES CHARTER SCHOOL 2010 GO BONDS STUDENT LIBRARY (FUND 27106)



Budgeted Amounts

Exhibit C-10





TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 2,159 2,159

2,159 2,159

2,159 2,159

2,159 2,159

$ $

$


L-20.

$ (2,159)

(2,159)

2,159

2,159

$


LOS PUENTES CHARTER SCHOOL BEGINNING TEACHER MENTORING PROGRAM (FUND 27154)



Budgeted Amounts

Exhibit C-11




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

$ $

$


L-21

$

$


LOS PUENTES CHARTER SCHOOL PUBLIC SCHOOL CAPITAL OUTLAY (FUND 31200)



Budgeted Amounts

Exhibit C-12




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 137,136

137,136

137,136

137,136

$ $

$


L-22

$ 137,136

137,136

137,136

137,136

$


LOS PUENTES CHARTER SCHOOL HB33 CAPITAL IMPROVEMENTS (FUND 31600)



Budgeted Amounts

Exhibit C-13




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ 107,618 $ 107,618 $

107,618 107,618

1,500 1,500

149,628 192,732

151,128 194,232

(43,510) (86,614)

34,510 86,614

34,510 86,614

$ (9,000) .:::.,$ ___ _

$


L-23

100,873 $ (6,745)

100,873 (6,745)

1,500

192,732

194,232

100,873 (187,487)

(86,614)

(86,614)

100,873 ,:::.$ __ --:.;1 0;:,:;0:.,:,8:.:,7,:;;.3

(100,873)


LOS PUENTES CHARTER SCHOOL CAPITAL IMPROVEMENTS SB-9 (FUND 31700)



Budgeted Amounts

Exhibit C-14




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 6,512 10,524

6,512 10,524

6,512 10,524

6,512 10,524

$ $

$


L-24

$ (10,524)

(10,524)

10,524

10,524

$

Exhibit 0-1


LOS PUENTES CHARTER SCHOOL STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES - AGENCY FUNDS

June 30,2012

Agency Funds

ASSETS Cash and cash equivalents $

TOTAL ASSETS $

LIABILITIES Deposits held for others $

TOTAL LIABILITIES $


L-25

912

912

912

912


LOS PUENTES CHARTER SCHOOL SCHEDULE OF CHANGES IN ASSETS AND LIABILITIES - AGENCY FUNDS

June 30, 2012

Balance,

July 1, 2011 Additions Deletions

ASSETS Other receivable $ 1,519 $ 2,462 $ (3,069) $

TOTAL ASSETS $ 1,519 $ 2,462 $ (3,069) $

LIABILITIES

Deposits held for others $ 1,519 $ 2,462 $ (3,069) $

TOTAL ASSETS $ 1,519 $ 2,462 $ {3,069) $


L-26

Exhibit 0-2

Balance,

June 30, 2012

9·12

912

912

912


LOS PUENTES CHARTER SCHOOL SCHEDULE OF CASH AND TEMPORARY INVESTMENT ACCOUNTS

June 30, 2012

Operating account $

Activity account

Total on deposit

Reconciling items

Reconciled balance at June 30,2012

Less activity funds



L-27

Schedule II

263,580

263,580

(43,455)

220,125

220,125


LOS PUENTES CHARTER SCHOOL CASH RECONCILIATION

June 30, 2012

Federal Federal Operational Instructional Food Projects Direct

Account Materials Services Account Account 11000 14000 21000 24000 25000

Cash, June 30, 2011 $ 172,798 $ 1,715 $ 2,535 $ $

Add: 2011-12 revenues 1,630,251 7,649 60,566 51,213 727 Loans from other funds 5,991 (5,991)

Total cash available 1,809,040 9,364 63,101 51,213 (5,264)

Less: 2011-12 expenditures (1,690,531) (5,874) (55,776) (112,824) (727)

Prior year outstanding loans Total outstanding loans (64,431) 61,611 Receivablesfpayables (32,296) 5,991

Cash, June 30, 2012 21,782 3,490 7,325


Cash per books $ 21,782 $ 3,490 $ 7,325 $ $

Fund balance reconciliation to GAAP basis: Modified accrual adjustments $ 64,431 $ $ $ $

Fund balance, modified accrual basis (deficit) $ 86,213 $ 3,490 $ 7,325 $ $

L-28


LOS PUENTES CHARTER SCHOOL CASH RECONCILIATION

June 30, 2012

State Public School Capital Improve. Total Flowthrough Fund Capital Outlay HP33 Primary

27000 31200 31600 Government

Cash, June 30, 2011 $ 41 $ $ 86,614 $ 263,703

Add: 2011-12 revenues 137,136 100,873 1,988,415 Loans from other funds

Total cash available 41 137.136 187,487 2.252.118

Less: 2011-12 expenditures (2,820) (137,136) (2,005,688)

Prior year outstanding loans Total outstanding loans 2,820

Receivables/payables (26,305)

Cash, June 30, 2012 41 187,487 220.125


Cash per books $ 41 $ $ 187,487 $ 220.125

Fund balance reconciliation to GAAP basis: Modified accrual adjustments $ (41) $ $ (187,487) $ (123.097)

Fund balance, modified accrual basis (deficit) $ $ $ $ 97.028


L-29

Exhibit A-1


MONTESSORI OF THE RIO GRANDE STATEMENT OF NET ASSETS

June 30, 2012

Governmental Component Activities Unit

ASSETS Cash and cash equivalents $ 153,250 $ 15,870 Receivables, net of allowance for uncollectibles:

Due from other governments 198,000 Prepaid expenses

Total current assets 351,250 15,870


Construction in progress 327,037 Furniture, fixtures and equipment 218,713 Less: accumulated depreciation {108,503)

Total non-current assets 437,247

TOTAL ASSETS $ 788,497 $ 15,870


Accounts payable $ 187,733 $ Accrued liabilities Due to other governments

Deferred revenue


Total liabilities 187,733

Invested in capital assets, net of related debt 437,247 Restricted 4,252 15,870 Unrestricted (deficit) 159,265

Total netassets (deficit) 600,764 15,870

TOTAL LIABILITIES AND NET ASSETS $ 788,497 $ 15,870


M-1

ExhibitA-2


MONTESSORI OF THE RIO GRANDE STATEMENT OF ACTIVITIES


Program Revenues

Net Revenues

Operating Capital (Expenses) Charges for Grants and Grants and and Changes in Component

Ex~enses Services Contributions Contributions in Net Assets Unit

FUNCTIONS/PROGRAMS


Instruction $ 976,973 $ 217,475 $ 81,297 $ $ (678,201) Support services:

Students 53,891 39,032 (14,859) Instruction General Administration 12,386 (12,386) School Administration 162,321 (162,321) Central Services 92,752 (92,752) Operation & Maintenance of Plant 93,981 (93,981) Student Transportation

Operation of non-instructional services: Food Services Operations Community Services Operations 81,210 (81,210)

Facilities, Materials, Supplies and Other Services 303,819 321,923 4,233 22,337

TOTAL GOVERNMENTAL ACTIVITIES $ 1,777,333 $ 217,475 $ 442,252 $ 4,233 (1,113,373)

COMPONENT UNIT

Foundation $ 79,441 $ (79,441)

GENERAL REVENUES State Equalization Guarantee 1,148,159 Property Taxes 106,700 Miscellaneous 72,786

Total general revenues 1,254,859 72,786

Change in net assets 141,486 (6,655)

Net assets, beginning of year 459,278 67,898

Exclusion of component unit (45,373)

Net assets, end of year $ 600,764 $ 15,870


M-2


MONTESSORI OF THE RIO GRANDE BALANCE SHEET - GOVERNMENTAL FUNDS

June 30, 2012

11000 14000 24106 24153 24154 Instructional IDEA-B English Language Teacher/Principal

General SUEEort Entitlement Acguisition Training

ASSETS Cash and temporary investments $ 148,998 $ 4,252 $ $ $ Accounts receivable:

Due from other governments Due from other funds 10,267 Prepaid expenses

TOTAL ASSETS $ 159,265 $ 4.252 $ $ $


Current liabilities: Accounts payable $ $ $ $ $ Accrued liabilities Due to other funds Due to other governments Deferred revenue - other


Fund balances: Nonspendable Restricted 4,252 Committed Assigned 69,230 Unassigned (deficit) 90,035

Total fund balance (deficit) 159,265 4,252

TOTAL LIABILITIES AND FUND BALANCE $ 159,265 $ 4,252 $ $ $

M-3



June 30, 2012

25255 27105 27106 31200 31400 Education 2008 Library Public School Special Job Fund Libra!},: Fund GO Bonds Ca~ital Outla:l Ca~ital Outla:l

ASSETS Cash and temporary investments $ $ $ $ $ Accounts receivable:

Due from other governments 198,000

Due from other funds Prepaid expenses

TOTAL ASSETS $ $ $ $ $ 198,000


Accounts payable $ $ $ $ $ 187,733

Accrued liabilities Due to other funds 10,267


Total current liabilities 198.000

Fund balances: Nonspendable Restricted Committed Assigned Unassigned (deficit)


TOTAL LIABILITIES AND FUND BALANCE $ $ $ $ $ 198.000

M-4

ASSETS Cash and temporary investments Accounts receivable:

Due from other governments Due from other funds Prepaid expenses

TOTAL ASSETS


Current liabilities: Accounts payable Accrued liabilities Due to other funds Due to other governments Deferred revenue - other





June 30, 2012

$

31600 HB33 Capital

Improvements

$

$

$

31700 SB9 Capital

Improvements

$

$

$

$

$

Total Primary

Government

153,250

198,000 10,267

361.517

187,733

10,267

198.000

4,252

69,230 90,035


TOTAL LIABILITIES AND FUND BALANCE $ $ $ 361,517


M-5

Exhibit B-1


MONTESSORI OF THE RIO GRANDE RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET ASSETS June 30,2012






$

Exhibit B-2

163,517


545,750 (108,503)


Long-term and certain other liabilities, are not due and.






Net assets of governmental activities (Statement of Net Assets) $


M-6

437,247

600,764


MONTESSORI OF THE RIO GRANDE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN


11000 14000 24106 24153 24154 Instructional IDEA-B English Language Teacher/Principal

General SUEEort Entitlement Acguisition Training

REVENUES

Property taxes $ $ $ $ $ Local and county sources 277,322


Federal sources 39,032 80 9,262

Interest

Total revenues 1,425,481 8,367 39,032 80 9,262

EXPENDITURES

Current:

Instruction 945,349 9,214 80 9,262

Support services:

Students 14,859 39,032

Instruction General administration 12,386







Communiiy services operations 81,210


Total expenditures 1,397,773 9,214 39,032 80 9,262


revenues over (under) expenditures 27,708 (847)




sources (uses)

NET CHANGES IN FUND BALANCES 27,708 (847)

FUND BALANCES, BEGINNING OF YEAR 131,557 5,099

FUND BALANCES, END OF YEAR $ 159,265 $ 4,252 $ $ $

M-7




REVENUES Property taxes Local and county sources



Instruction Support services:


Total revenues

General administration School administration Central services Operation & maintenance of plant Student transportation Other support services


Capital outlay

Total expenditures


expenditures






$

$

June 30, 2012

25255 Education Job Fund

508

508

508

508

$

$

27105 2008

Library Fund

3,233

3,233

3,233

3,233

M-8

$

$

27106 Library

GO Bonds

2,168

2,168

2,168

2,168

$

31200 Public School Capital Outlay

121,755

121,755

121,755

121,755

$

$

Exhibit B-3

31400 Special

Capital Outlay

198,000

198,000

198,000

198,000

$




REVENUES

Property taxes


State sources

Federal sources

Interest

EXPENDITURES

Current: Instruction

Support services:

Students

Instruction

Total revenues



Central services







Total expenditures


expenditures




sources (uses)




$

June 30, 2012

31600 HB33 Capital

Improvements

106,700 $

106,700

106,700

106.700

31700 S89 Capital

Improvements

4,233

4.233

4.233

4.233

$ $

$

$

Total Primary

Government

106,700

277,322

1,485,915

48,882

1,918,819

967,646

53,891

12,386

162,321

92,752

88,896

81.210

432.856

1.891.958

26.861

26.861

136.656

163.517


M-9

Exhibit B-3

STATE OF NEW MEXICO

ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12 MONTESSORI OF THE RIO GRANDE

Exhibit 8-4

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,



Net Changes in Fund Balances - Total Governmental Funds (Statement of Revenues, Expenditures, and Changes in Fund Balances)

















$

$


M-10

26,861

129,037 (14,412)

114,625

141,486

Exhibit C-1


MONTESSORI OF THE RIO GRANDE GENERAL FUND (FUND 11000)



Actual Variance From Budeeted Amounts Amounts Final Budget

Orieinal Final (Budeetary Basis) Positive (Negative)

REVENUES Local and county sources $ 192,000 $ 200,370 $ 277,322 $ 76,952 State sources 1,164,971 1,148,159 1,148,159 Federal sources Interest

TOTAL REVENUES 1,356,971 1,348,529 1,425,481 76,952


Instruction 907,322 963,660 945,349 18,311 Support Services:

Students 27,000 27,000 14,859 12,141 Instruction General administration 18,000 18,000 12,386 5,614 School administration 130,305 163,742 162,321 1,421 Central services 96,436 96,436 92,752 3,684 Operation & maintenance of plant 105,931 114,431 88,896 25,535 Student transportation Other support services

Operation of non-instructional services: Community services operations 89,228 89,228 81,210 8,018 Food services operations

Capital outlay

TOTAL EXPENDITURES 1,374,222 1,472,497 1,397,773 74,724

EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES (17,251) (123,968) 27,708 (151,676)

OTHER FINANCING SOURCES (USES) Operating transfers Designated cash 17,251 123,968 (123,968)

TOTAL OTHER FINANCING SOURCES (USES) 17,251 123,968 (123,968)

EXCESS (DEFICIENCY) OF REVENUES AND OTHER SOURCES (USES) OVER EXPENDITURES $ $ 27,708 $ 27,708


NET CHANGES IN FUND BALANCES $ 27,708


M-11


MONTESSORI OF THE RIO GRANDE INSTRUCTIONAL SUPPORT (FUND 14000)



Budgeted Amounts

Exhibit C-2




TOTAL REVENUES



Students Instruction General administration School administration Central services Operation & maintenance of plant Student transportation. Other support services


Capital outlay

TOTAL EXPENDITURES








$ $ $ 6,930 6,930

6,930 6,930

6,930 12,029

6,930 12,029

(5,099)

5,099

5,099

$ $

$


M-12

$ 8,367 1,437

8,367 1,437

9,214 2,815

9,214 2,815

(847) (4,252)

(5,099)

(5,099)

(847) .;:;..$ _~_..J,(8;;..4;;.J7)

(847)


MONTESSORI OF THE RIO GRANDE IDEA-B ENTITLEMENT (FUND 24106)



Budgeted Amounts

Exhibit C-3




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ $ 39,032

39,032

39,032

39,032

$ $

$


M-13

$ 39,032

39,032

39,032

39,032

$


MONTESSORI OF THE RIO GRANDE ENGLISH LANGUAGE ACQUISITION (FUND 24153)



Budgeted Amounts

Exhibit C-4




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ $ 80

80

80

80

$ $

$


M-14

$ 80

80

80

80

$


MONTESSORI OF THE RIO GRANDE TEACHER/PRINCIPAL TRAINING (FUND 24154)



Budgeted Amounts

Exhibit C-5





TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ $ 9,262

9,262

9,262

9,262

$ $

$


M-15

$ 9,262

9,262

9,262

9,262

$


MONTESSORI OF THE RIO GRANDE EDUCATION JOB FUND (FUND 25255)



Budgeted Amounts

Exhibit C-6




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 508

508

508

508

$ $

$


M-16

$ 508

508

508

508

$


MONTESSORI OF THE RIO GRANDE 2008 LIBRARY GO BONDS (FUND 27105)



Budgeted Amounts

Exhibit C-?




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES



TOTAL OTHER fiNANCING SOURCES (USES)




$ $ $ 3,234

3,234

3,234

3,234

$ $

$


M-17

$ 3,233 (1)

3,233 (1)

3,233

3,233

$


MONTESSORI OF THE RIO GRANDE 2010 LIBRARY GO BONDS (FUND 27106)



Budgeted Amounts

Exhibit C-8




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 2,168 2,168 2,168

2,168 2,168 2,168

2,168 ____ ~2~,1~6~8 ______ ~2~,1~6=8

2,168 2,168 2,168

$ $

$

$


M-18

$

$


MONTESSORI OF THE RIO GRANDE PUBLIC SCHOOL CAPITAL OUTLAY (FUND 31200)



Budgeted Amounts

Exhibit C-g




State sources

Federal sources

Interest

TOTAL REVENUES


Instruction

Support Services:

Students

Instruction



Central services






TOTAL EXPENDITURES



Designated cash





$ $ $ 121,761

121,761

121,761

121,761

$ $

$


M-19

$ 121,755 (6)

121,755 (6)

121,755 6

121,755 6

$


MONTESSORI OF THE RIO GRANDE SPECIAL CAPITAL OUTLAY (FUND 31400)



Budgeted Amounts

Exhibit C-10




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ $ 198,000

198,000

198,000

198,000

$ $

$


M-20

$ 198,000

198,000

198,000

198,000

$


MONTESSORI OF THE RIO GRANDE HB33 CAPITAL IMPROVEMENTS (FUND 31600)



Budgeted Amounts

Exhibit C-11




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 113,531 113,531

113,531 113,531

1,136 1,136

112,395 112,395

113,531 113,531

$ $

$


M-21

$ 106,700 (6,831)

106,700 (6,831)

1,136

106,700 5,695

106,700 6,831

$


MONTESSORI OF THE RIO GRANDE SB9 CAPITAL IMPROVEMENTS (FUND 31700)



Budgeted Amounts

Exhibit C-12




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 4,233

4,233

4,233

4,233

$ $

$


M-22

$ 4,233

4,233

4,233

4,233

$


MONTESSORI OF THE RIO GRANDE SCHEDULE OF CASH AND TEMPORARY INVESTMENT ACCOUNTS

June 30, 2012

Operating account $

Reconciling items

Reconciled balance at June 30, 2012

Less activity funds



M-23

Schedule II

228,134

(74,884)

153,250

153,250


MONTESSORI OF THE RIO GRANDE CASH RECONCILIATION

June 30, 2012

Federal Federal Operational Instructional Projects Direct State

Account Materials Account . Account Flowthrough Fund 11000 14000 24000 25000 27000

Cash, June 30, 2011 $ 123,970 $ 5,099 $ $ $

Add: 2011-12 revenues 1,425,481 8,367 48,374 508 5,401 Loans from other funds

Total cash available 1,549,451 13,466 48,374 508 5,401

Less: 2011-12 expenditures (1,397,773) (9,214) (48,374) (508) (5,401) Prior year outstanding loans 7,587 Total outstanding loans (10,267) Receivables/payables

Cash, June 30, 2012 148,998 4,252


Cash per books $ 148,998 $ 4.252 $ $ $

Fund balance reconciliation to GAAP basis: Modified accrual adjustments $ 10,267 $ $ $ $

Fund balance, modified accrual basis (deficit) $ 159,265 $ 4,252 $ $ $

M-24


MONTESSORI OF THE RIO GRANDE CASH RECONCILIATION

June 30, 2012

Public School Special Capital Capital Improve. Capital Improve. Total Capital Outlay Outlay HP 33 SB 9 Primary

31200 31400 31600 31700 Government

Cash, June 30,2011 $ $ $ $ $ 129,069

Add: 2011-12 revenues 121,755 198,000 106,700 4,233 1,918,819 Loans from other funds

Total cash available 121,755 198.000 106,700 4,233 2,047,888

Less: 2011-12 expenditures (121,755) (198,000) (106,700) (4,233) (1,891,958) Prior year outstanding loans 7,587

Total outstanding loans (10,267) Receivables/payables

Cash, June 30, 2012 153,250


Cash per books $ $ $ $ $ 153,250

Fund balance reconciliation to GAAP basis: Modified accrual adjustments $ $ $ $ $ 10,267

Fund balance, modified accrual basis (deficit) $ $ $ $ $ 163,517


M-25


MOUNTAIN MAHOGANY COMMUNITY SCHOOL STATEMENT OF NET ASSETS

June 30, 2012

ASSETS Cash and cash equivalents



Other accounts receivable

Prepaid expenses

Total current assets



Furniture, fixtures and equipment Less: accumulated depreciation


TOTAL ASSETS

LIABILITIES AND NET ASSETS Accrued liabilities


Deferred revenue

Compensated absences


Total liabilities


Restricted




Exhibit A-1


$

$

$

$

328,211

6,722

812

335,745

83,685

49,745 (52,866)

80,564

416,309

7,481

23

148,329 7,194

163,027

163,027

80,564

23,113 149,605

253,282

416,309


N-1


MOUNTAIN MAHOGANY COMMUNITY SCHOOL

FUNCTIONS/PROGRAMS


Instruction $ Support services:

Students Instruction General Administration

School Administration Central Services

Operation & Maintenance of Plant

Student Transportation Operating of Non-instructional Services:

Food Services Operations Community Services Operations


TOTAL GOVERNMENTAL ACTIVITIES $

STATEMENT OF ACTIVITIES Year Ended June 30,2012

Program Revenues

Expenses

781,276

67,922

87,082

138,470 90,602

79,605

27,000

94,506

1,366,463

Operating Charges for Grants and

Services Contributions

$ 23,472 $ 53,310

6,000

800

21,988

27,968

94,506

$ 23,472 $ 204,572

GENERAL REVENUES State Equalization Guarantee

Property Taxes

Capital Grants and

Contributions

$

3,241

$ 3,241






N-2

Exhibit A-2

Net Revenues


in Net Assets

$ (704,494)

(61,922)

(87,082) (137,670)

(90,602) (57,617)

968

3,241

(1,135,178)

1,143,941

1,143,941

8,763

244,519

$ 253,282


MOUNTAIN MAHOGANY COMMUNITY SCHOOL BALANCE SHEET - GOVERNMENTAL FUNDS

June 30, 2012

11000 14000 21000 24106 24154 Instructional Food IDEA-B Teacher/Principal

General Materials Services Entitlement Trainins

ASSETS Cash and temporary investments $ 156,746 $ 2,246 $ 968 $ $ 23 Accounts receivable:

Due from other governments 1,355 Other accounts receivable Due from other funds 7,534

Prepaid expenses

TOTAL ASSETS $ 164,280 $ 2.246 $ 968 $ 1,355 $ 23


Accounts payable $ $ $ $ $ Accrued liabilities 7,481 Due to other funds 1,355 Due to other governments 23 Deferred revenue - other

Total current liabilities 7,481 1.355 23

Fund balances: Nonspendable Restricted 2,246 968 Committed Assigned Unassigned (deficit) 156.799

Total fund balance (deficit) 156.799 2.246 968

TOTAL LIABILITIES AND FUND BALANCE $ 164.280 $ 2.246 $ 968 $ 1.355 $ 23

N-3


MOUNTAIN MAHOGANY COMMUNITY SCHOOL BALANCE SHEET-GOVERNMENTAL FUNDS

June 30, 2012

25255 26123 26177 26195 27106 Education PNM Friends of Mountain 2010 Library Job Fund Foundation EMSI Mahogan~ GO Bonds

ASSETS Cash and temporary investments $ $ 684 $ $ 1,258 $

Accounts receivable: Due from other governments 2,126 Other accounts receivable 812 Due from other funds

Prepaid expenses

TOTAL ASSETS $ $ 684 $ 812 $ 1,258 $ 2,126


Accounts payable $ $ $ $ $ Accrued liabilities Due to other funds 812 2,126 Due to other governments Deferred revenue - other

Total current liabilities 812 2,126

Fund balances: Nonspendable Restricted 684 1,258 Committed Assigned Unassigned (deficit)

Total fund balance (deficit) 684 1,258

TOTAL LIABILITIES AND FUND BALANCE $ $ 684 $ 812 $ 1,258 $ 2,126

N-4


MOUNTAIN MAHOGANY COMMUNITY SCHOOL BALANCE SHEET - GOVERNMENTAL FUNDS

June 30, 2012

29102 31200 31600 31700 Total Private Direct Public School HB33 Capital SB9 Capital Primary

Grants Ca~ital Outla~ Im~rovements Im~rovements Government

ASSETS Cash and temporary investments $ 17,957 $ $ 148,329 $ $ 328,211 Accounts receivable:

Due from other governments 3,241 6,722 Other accounts receivable 812 Due from other funds 7,534

Prepaid expenses

TOTAL ASSETS $ 17.957 $ $ 148.329 $ 3.241 $ 343,279


Accounts payable $ $ $ $ $ Accrued liabilities 7,481 Due to other funds 3,241 7,534 Due to other governments 23 Deferred revenue - other 148,329 148,329


Fund balances: Nonspendable Restricted 17,957 23,113 Committed Assigned Unassigned (deficit) 156,799

Total fund balance (deficit) 17,957 179,912

TOTAL LIABILITIES AND FUND BALANCE $ 17,957 $ $ 148,329 $ 3,241 $ 343,279


N-5


MOUNTAIN MAHOGANY COMMUNITY SCHOOL RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET ASSETS June 30, 2012















$

$


N-6

Exhibit B-2

179,912

133,430 (52,866)

80,564

(7,194)

(7,194)

253,282

STATE OF NEW MEXICO ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO, 12

MOUNTAIN MAHOGANY COMMUNITY SCHOOL STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN


11000 14000 21000

Instructional Food General Materials Services

REVENUES

Property taxes $ $ $ Local and county sources 23,472 9,831


Federal sources 18,137

Interest

Total revenues 1,167,413 7,184 27,968

EXPENDITURES

Current:

Instruction 727,410 4,938

Support services:

Students 61,922

Instruction




Operation & maintenance of plant 64,743 Student transportation

Other support services Operation of non-instructional services:

Community services operations Food services operations 27,000

Capital outlay

Total expenditures 1.169.342 4.938 27.000



expenditures (1,929) 2.246 968



sources (uses)

NET CHANGES IN FUND BALANCES (1,929) 2,246 968

FUND BALANCES, BEGINNING OF YEAR 158.728

FUND BALANCES, END OF YEAR $ 156,799 $ 2.246 $ 968

N-7

Exhibit B-3

24106 24154

IDEA-B Teacher/Principal Entitlement Training

$ $

37,470 7,006

37,470 7,006

31,470 6,206

6,000

800

37,470 7.006

$ $




25255 26123 26177 Education PNM Job Fund Foundation EMSI

REVENUES

Property taxes $ $ $ Local and county sources 937 4,204 State sources

Federal sources 483 Interest

Total revenues 483 937 4,204

EXPENDITURES

Current:

Instruction 483 353 4,117 Support services:

Students

Instruction

General administration 87 School administration

Central services






Capital outlay

Total expenditures 483 353 4,204


expenditures 584




sources (uses)

NET CHANGES IN FUND BALANCES 584

FUND BALANCES, BEGINNING OF YEAR 100

FUND BALANCES, END OF YEAR $ $ 684 $

N-B

Exhibit B-3

26195 27106 Friends of Mountain 2010 Library

Maho9an~ GO Bonds

$ $ 700

2,126

700 2,126

700 2,126

700 2,126

1,258

$ 1,258 $




29102 31200 31600

Private Direct Public School HB33 Capital Grants Caeital Outla:zo: Imerovements

REVENUES

Property taxes $ $ $ Local and county sources 21,988

State sources 94,506


Total revenues 21.988 94,506

EXPENDITURES

Current:

Instruction 232

Support services:

Students

Instruction



Central services



Other support services Operation of non-instructional services:


Capital outlay 94,506

Total expenditures 17,865 94,506



expenditures 4,123




sources (uses)



FUND BALANCES, END OF YEAR $ 17,957 $ $

31700

SB9 Capital Imerovements

$

3,241

3,241

3,241

3,241

$


N-9

Exhibit B-3

Total

Primary Government

$ 61,132

1,250,998

63,096

1,375,226

781,276

67,922

87,082

138,470 90,602

82,376

27,000 94,506

1,369,234

5,992

5,992

173,920

$ 179,912

STATE OF NEW MEXICO


MOUNTAIN MAHOGANY COMMUNITY SCHOOL RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,



Net Changes in Fund Balances - Total Governmental Funds

(Statement of Revenues, Expenditures, and Changes in

Fund Balances)

















$

$


N-10

Exhibit 8-4

5,992

2,771

8,763


MOUNTAIN MAHOGANY COMMUNITY SCHOOL GENERAL FUND (FUND 11000)



Budgeted Amounts

Exhibit C-1




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ 2,748 $ 1,107,351 1,143,941

1,107,351 1,146,689

720,527 780,864

50,956 81,387

86,698 93,841 130,432 158,410 82,690 104,588

186,266 82,325

1,257,569 1,301,415

(150,218) (154,726)

$ (150,218) .::;.$ ~"':(b;,1 ;;.,54,:..,7;,.:2;;;,6)

$


N-11

23,405 $ 1,143,941

1,167,346

725,649

61,922

86,995 137,670 90,602

64,743

1,167,581

(235)

20,657

20,657

55,215

19,465

6,846 20,740

13,986 17,582

133,834

(154,491)

(235) .;:;.$ __ ~15;;..;4~,4;,;;9..;.1

67 (1,761)

(1,929)


MOUNTAIN MAHOGANY COMMUNITY SCHOOL INSTRUCTIONAL MATERIALS FUND (FUND 14000)



Budgeted Amounts

Exhibit C-2




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ $

5,305 7,021 7,184 163

5,305 7,021 7,184 163

5,305 7,021 4,938 2,083

5,305 7,021 4,938 2,083

2,246 (2,246)

$ $ 2,246 ,l;,$ ___ ..:;2..:,2;..;.4;::.6

$ 2,246


N-12


MOUNTAIN MAHOGANY COMMUNITY SCHooL FOOD SERVICES (FUND 21000)



Budgeted Amounts

Exhibit C-3




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ 20,000 $

15,308

35,308

35,308

35,308

$ $

$


N-13

17,557 $ (2,443)

10,411 (4,897)

27,968 (7,340)

27,000 8,308

27,000 8,308

968 (968)

968 .;:;.$ __ =......;9;.;6.,;;.8

968


MOUNTAIN MAHOGANY COMMUNITY SCHOOL IDEA-B ENTITLEMENT (FUND 24106)



Budgeted Amounts

Exhibit C-4




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

37,470

37,470

31,470

6,000

37,470

$ $

$


N-14

$

36,115 (1,355)

36,115 (1,355)

31,470

6,000

37,470

(1,355) 1,355

(1,355) ... $ ~_"",,",,,,(1.;.:.,3;;.;;5=5)

1,355


MOUNTAIN MAHOGANY COMMUNITY SCHOOL TEACHER/PRINCIPAL TRAINING (FUND 24154)

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE· BUDGET (BUDGETARY BASIS) AND ACTUAL


Budgeted Amounts

Exhibit C-5




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

7,006

7,006

6,206

800

7,006

$ $

$


N-15

$

9,270 2,264

9,270 2,264

6,206

800

7,006

2,264 (2,264)

2,264 .::;,$~=_..:2:.:,2;.:;;6~4

(2,264)


MOUNTAIN MAHOGANY COMMUNITY SCHOOL EDUCATION JOB FUND (FUND 25255)



Budgeted Amounts

Exhibit C-6




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

483

483

483

483

$ $

$


N-16

$

483

483

483

483

$


MOUNTAIN MAHOGANY COMMUNITY SCHOOL PNM FOUNDATION (FUND 26123)


Year Ended June 3D, 2012

Budgeted Amounts

Exhibit C-7




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ 937 $

937

1,037

1,037

(100)

$ $ (100)

$


N-17

937 $

937

353 684

353 684

584 (684)

584 .;:;.$ _~_....;6;;.;;8~4

584


MOUNTAIN MAHOGANY COMMUNITY SCHOOL EMS I (FUND 26177)



Budgeted Amounts

Exhibit C-8




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ 5,000 $

5,000

3,874

1,126

5,000

$ $

$


N-18

6,232 $ 1,232

6,232 1,232

4,117 (243)

87 1,039

4,204 796

2,028 (2,028)

2,028 ;::.$ ___ ..::2:J.:,0:.:;;2::;.8

(2,028)


MOUNTAIN MAHOGANY COMMUNITY SCHOOL FRIENDS OF MOUNTAIN MAHOGANY (FUND 26195)



Budgeted Amounts

Exhibit C-9




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ 700 $

700

1,958

1,958

(1,258)

$ $ (1,258)

$


N-19

700 $

700

700 1,258

700 1,258

(1,258)

$ 1,258


MOUNTAIN MAHOGANY COMMUNITY SCHOOL 2010 GO BONDS STUDENT LIBRARY FUND (FUND 27106)



Budgeted Amounts

Exhibit C-1 0




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ $ 2,128 2,128

2,128 2,128

2,128 2,128

2,128 2,128

)

$ $

$


N-20

$ (2,128)

(2,128)

2,126 2

2,126 2

(2,126) 2,126

(2,126) ;;;.$ __ ...... (2:::.:.,1.:.:;2;;;:.J6)

2,126


MOUNTAIN MAHOGANY COMMUNITY SCHOOL PRIVATE DIRECT GRANT (FUND 29102)



Budgeted Amounts

Exhibit C-11




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$

$

$

9,564

9,564

(9,564)

21,988 $

21,988

9,564

4,270

21,988

35,822

(13,834)

(9,564) ",,$===,{.;.;13;;.!;,8;;.;;3;.;.J4)

$


N-21

21,988 $

21,988

232

17,633

17,865

4,123

9,332

4,270

4,355

17,957

(17,957)

4,123 .... $ ___ 1;.;.7.:.;;,9""'5.;..7

4.123


MOUNTAIN MAHOGANY COMMUNITY SCHOOL PUBLIC SCHOOL CAPITAL OUTLAY (FUND 31200)



Budgeted Amounts

Exhibit C-12




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 94,506

94,506

94,506

94,506

$ $

$


N-22

$ 94,506

94,506

94,506

94,506

$


MOUNTAIN MAHOGANY COMMUNITY SCHOOL HB33 CAPITAL IMPROVEMENTS (FUND 31600)



Budgeted Amounts

Exhibit C-13




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ 86,922 $ 86,922 $

86,922 86,922

869 869

159,071 159,071

159,940 159,940

(73,018) (73,018)

$ (73,018) .=.$_~(7;.;;3;.l,;,0;..;1.;;J8)

$


N-23

83,368 $ (3,554)

83,368 (3,554)

869

159,071

159,940

83,368 (156,386)

83,368 ... $ __ ,.,..;,,;15;;,;;6:.J,;,3;,;;8,;;.6

(83,368)


MOUNTAIN MAHOGANY COMMUNITY SCHOOL SB9 CAPITAL IMPROVEMENTS (FUND 31700)



Budgeted Amounts

Exhibit C-14




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 3,241

3,241

3,241

3,241

$ $

$


N-24

$ (3,241)

(3,241)

3,241

3,241

(3,241) 3,241

(3,241) .;:;.$ __ ---l.(3;;.l,,2;;..4~1)

3,241

STATE OF NEW MEXICO


MOUNTAIN MAHOGANY COMMUNITY SCHOOL

SCHEDULE OF CASH AND TEMPORARY INVESTMENT ACCOUNTS

June 30, 2012

Operating account $

Total on deposit

Reconciling items

Reconciled balance at June 30,2012

Less activity funds



N-25

Schedule II

368,842

368,842

(40,631)

328,211

328,211


MOUNTAIN MAHOGANY COMMUNITY SCHOOL CASH RECONCILIATION

June 30, 2012

Federal Federal Operational Instructional Food Projects Direct

Account Materials Services Account Account 11000 14000 21000 24000 25000

Cash, June 30, 2011 $ 159,345 $ $ $ $

Add: 2011-12 revenues 1,167,345 7,184 27,968 45,385 483

Loans from other funds 5,081 (2,241)

Total cash available 1,331,771 7,184 27,968 43,144 483

Less: 2011-12 expenditures (1,169,341) (4,938) (27,000) (44,476) (483)

Prior year outstanding loans Total outstanding loans (7,534) 1,355 Receivables/payables 1,850

Cash, June 30, 2012 156,746 2,246 968 23

Fund balance reconciliation to GAAP basis: Audit reciassifications to cash

Cash per books $ 156,746 $ 2,246 $ 968 $ 23 $

Fund balance reconciliation to GAAP basis: Modified accrual adjustments 7,534 (23)

Fund balance, modified accrual basis (deficit) $ 164,280 $ 2,246 $ 968 $ $

N-26



June 30, 2012

Local Grants State Local/State Public School Capital Improve.

Fund Flowthrough Fund Account Capital Outlay HP 33 26000 27000 29000 31200 31600

Cash, June 30, 2011 $ 1,358 $ $ 13,840 $ $ 64,960

Add: 2011-12 revenues 7,869 21,988 94,506 83,369

Loans from other funds (2,840)

Total cash available 6,387 35.828 94,506 148,329

Less: 2011-12 expenditures (5,257) (2,126) (17,866) (94,506)

Prior year outstanding loans Total outstanding loans 812 2,126 Receivables/payables (5)

Cash, June 30, 2012 1,942 17,957 148,329


Cash per books $ 1,942 $ $ 17,957 $ $ 148,329

Fund balance reconciliation to GAAP basis: Modified accrual adjustments (148,329)

Fund balance, modified accrual basis (deficit) $ 1,942 $ $ 17,957 $ $

N-27

Cash, June 30, 2011

Add: 2011-12 revenues Loans from other funds

Total cash available

Less: 2011-12 expenditures Prior year outstanding loans Total outstanding loans Receivables/payables

Cash, June 30, 2012


Cash per books

Fund balance reconciliation to GAAP basis: Modified accrual adjustments



June 30, 2012

Capital Improve. Total SB 9 Primary 31700 Government

$ $ 239,503

1,456,097

1,695,600

(3,241) (1,369,234)

3,241 1,845

328,211

$ $ 328,211

(140,818)

. Fund balance, modified accrual basis (deficit) $ $ 187,393


N-28

Schedule III

STATE OF NEW MEXICO


NATIVE AMERICAN COMMUNITY ACADEMY STATEMENT OF NET ASSETS

June 30, 2012

ASSETS

Cash and cash equivalents



Other

Prepaid expenses

Total current assets

NON-CURRENT ASSETS

Capital assets:


Furniture, fixtures and equipment

Less: accumulated depreciation


TOT AL ASSETS


Accrued liabilities


Deferred revenue


Total liabilities


Restricted




Exhibit A-1


$

$

$

$

383,407

122,848

1,530

507,785

13,900 (12,396)

1,504

509,289

69,981

169,519

339,910

579,410

579,410

1,504

38,584

{110,209)

{70,121)

509,289


0-1


NATIVE AMERICAN COMMUNITY ACADEMY

FUNCTIONS/PROGRAMS

Governmental activities: Instruction $ Support services:

Students

Instruction General Administration

School Administration . Central Services

Operation & Maintenance of Plant Student Transportation

Operating of Non-instructional Services:

Food Services Operations Community Services Operations


TOTAL GOVERNMENTAL ACTIVITIES $

STATEMENT OF ACTIVITIES Year Ended June 30,2012

Expenses

1,751,219

1,187,241

21,353 343,983

243,406 168,684

34,942 129,495

121,988

372,906

4,375,217

Program Revenues

Operating Charges for Grants and

Services Contributions

$ $ 106,806

636,328 799

5,022

123,019

17,629 95,531

362,070

$ 17,629 $ 1,329,575

GENERAL REVENUES State Equalization Guarantee Miscellaneous Property Taxes

Capital Grants and

Contributions

$

10,836

$ 10,836






0-2

ExhibitA-2

Net Revenues


in Net Assets

$ (1,644,413)

(550,913) (20,554)

(338,961) (243,406)

(168,684) (34,942)

(6,476)

(8,828)

(3,017,177)

2,345,041 22,151

217,302

2,584,494

(432,683)

362,562

$ (70,121)


NATIVE AMERICAN COMMUNITY ACADEMY BALANCE SHEET-GOVERNMENTAL FUNDS

June 30, 2012

11000 13000 14000 21000 22000 Pupil Instructional Food Athletics

General Transeortation Materials Services Fund

ASSETS Cash and temporary investments $ $ 16,779 $ 6,455 $ $ Accounts receivable:


Other Due from other funds 9,503 Prepaid expenses

TOTAL ASSETS $ $ 26.262 $ 6,455 $ $


Current liabilities: Accounts payable $ $ $ $ $ Accrued liabilities 53,560

Due to other funds 47,207 9,442 Due to other governments Deferred revenue - other


Fund balances: Nonspendable Restricted 26,282 6,455 Committed Assigned Unassigned (deficit) (100,767) (9,442)

Total fund balance (deficit) (100,767) 26,282 6,455 (9,442)

TOTAL LIABILITIES AND FUND BALANCE $ $ 26,282 $ 6,455 $ $

0-3



June 30, 2012

24101 24106 24154 24201 25184 IDEA-B Teacher/Principal Title I Indian Education

Title I Entitlement Training Federal Stimulus Formula Grant

ASSETS Cash and temporary investments $ 1,287 $ 39 $ $ 177 $ Accounts receivable:



TOTAL ASSETS $ 1,287 $ 39 $ $ 177 $


Current liabilities:

Accounts payable $ $ $ $ $

Accrued liabilities 1,287 39 177

Due to other funds Due to other governments Deferred revenue - other

Total current liabilities 1,287 39 177



TOTAL LIABILITIES AND FUND BALANCE $ 1,287 $ 39 $ $ 177 $

0-4

STATE OF NEW MEXICO Exhibit B-1 ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO.12


June 3D, 2012

25250 25255 26121 26123 26141 SEG Education Kellogg PNM Daniel's

Federal Stimulus Job Fund Foundation Foundation Fund

ASSETS Cash and temporary investments $ 1,399 $ $ 288,491 $ $ Accounts receivable:



TOTAL ASSETS $ 1.399 $ $ 288,491 $ $


Current liabilities:

Accounts payable $ $ $ $ $ Accrued liabilities 1,399 6,555 Due to other funds Due to other governments Deferred revenue - other 281,936

Total current liabilities 1.399 288,491



TOTAL LIABILITIES AND FUND BALANCE $ 1.399 $ $ 288,491 $ $

0-5



June 30, 2012

26176 26185 26198 27105 27106 NM Community Albuquerque 2008 GO Bonds 2010 GO Bonds

Foundation CES Communit:t Libra!:::l Fund Libra!:::l Fund

ASSETS Cash and temporary investments $ 3,419 $ 3,130 $ 500 $ $



TOTAL ASSETS $ 3,419 $ 3.130 $ 500 $ 2,069 $



Accrued liabilities 1,865 261



Total current liabilities 1,865 261 2,069

Fund balances: Nonspendable Restricted 1,554 2,869 500

Committed Assigned Unassigned (deficit)

Total fund balance (deficit) 1,554 2,869 500

TOTAL LIABILITIES AND FUND BALANCE $ 3,419 $ 3,130 $ 500 $ 2,069 $

0-6

STATE OF NEW MEXICO Exhibit 8-1 ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO.12

NATIVE AMERICAN COMMUNITY ACADEMY BALANCE SHEET - GOVERNMENTAL FUNDS

June 30, 2012

27112 27150 27168 29102 29114

State Indian After School Private Direct McCune Charitable Stimulus Education Act Enrichment Grants Foundation

ASSETS Cash and temporary investments $ $ $ 3,212 $ 43,319 $ 15,200

Accounts receivable: Due from other governments


TOTAL ASSETS $ $ $ 3,212 $ 43,319 $ 15,200



Accrued liabilities 3,212 545

Due to other funds Due to other governments Deferred revenue - other 42,774 15,200




TOTAL LIABILITIES AND FUND BALANCE $ $ $ 3,212 $ 43,319 $ 15,200

0-7



June 30, 2012

29131 31200 31400 31600 31700 Value Public School Special HB33 Capital SB9 Capital

O~tions/DOH Ca~ital Outla;t Ca~ital Outla;t ImErovements ImErovements

ASSETS Cash and temporary investments $ $ $ $ $

Accounts receivable: Due from other governments 54,943 55,000 10,836

Other 1,530 Due from other funds 167,989 Prepaid expenses

TOTAL ASSETS $ 54,943 $ 55,000 $ $ 169,519 $ 10.836



Accrued liabilities 1,081

Due to other funds 52,938 55,000 10,836

Due to other governments 169,519 Deferred revenue - other

Total current liabilities 54,019 55,000 169,519 10,836

Fund balances: Nonspendable Restricted 924 Committed Assigned Unassigned (deficit)

Total fund balance (defiCit) 924

TOTAL LIABILITIES AND FUND BALANCE $ 54,943 $ 55,000 $ $ 169,519 $ 10,836

0-8

ASSETS Cash and temporary investments

Accounts receivable: Due from other governments


TOTAL ASSETS


Current liabilities: Accounts payable

Accrued liabilities Due to other funds

Due to other governments Deferred revenue· other





June 30, 2012

$

$

$

Total Primary

Government

383,407

122,848 1,530

177,492

685,277

69,981

177,492 169,519 339,910 756,902

38,584

(110,209)

Total fund balance (deficit) (71,625)

TOTAL LIABILITIES AND FUND BALANCE $ 685,277

The accompanying notes are an integral part of the financial statements,

0·9

Exhibit B-1


NATIVE AMERICAN COMMUNITY ACADEMY RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET ASSETS June 30, 2012















$

$


0-10

Exhibit B-2

(71,625)

13,900 (12,396)

1,504

(70,121)


NATIVE AMERICAN COMMUNITY ACADEMY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN


11000 13000 14000 21000 22000 Pupil Instructional Food Athletics

General Transeortation Materials Services Fund

REVENUES Property taxes $ $ $ $ $ Local and county sources 22,151 7,189 10,440 State sources 2,345,041 123,019 17,200 Federal sources 95,531 Interest

Total revenues 2,367,192 123,019 17,200 102,720 10,440

EXPENDITURES

Current: Instruction 1,636,314 21,527 Support services:

Students 510,302 Instruction 20,554 General administration 120,154 School administration 187,927 Central services 149,443 Operation & maintenance of plant 34,942 Student transportation 32,758 96,737 Other support services


Food services operations 48 121,940 Capital outlay

Total expenditures 2,692,442 96,737 21,527 121,940


expenditures (325,250) 26,282 (4,327) (19,220) 10,440

Other financing sources (uses): Other financing uses 89.264 (67.500)

Total other financing sources (uses) 89,264 (67,500)

NET CHANGES IN FUND BALANCES (235,986) 26,282 (71,827) (19,220) 10,440

FUND BALANCES, BEGINNING OF YEAR 135,219 78,282 9,778 (10,440)

FUND BALANCES, END OF YEAR $ (100,767) $ 26,282 $ 6,455 $ !9,442) $

0-11




24101 24106 24154 IDEA-B Teacher/Principal

24201 Title I

Exhibit 8-3

25184 Indian Education

__ ...;Tc.;.it::;le::...:...1 ___ ...;;E,",-n",ti;..:;tl",e.;.:.m;..:;e..:..:n.;..t __ --.;T;.c.r.:;;.ai;.;.n;.;.;in",9 ___ Federal Stimulus Formula Grant

REVENUES

Property taxes


State sources

Federal sources

Interest

EXPENDITURES

Current:

Instruction

Support services:

Students

Instruction

Total revenues



Central services





Community services operations.


Total expenditures



expenditures




sources (uses)




$

$

$ $ $ $

55,766 56,205 10,317 30,000

55,766 56,205 10,317 30,000

46,254 10,317 30,000

4,490 56,205

5,022

55,766 56,205 10,317 30,000

$ $ $ $

0-12




25250 25255 26121 26123 26141 SEG Education Kellogg PNM Daniel's

Federal Stimulus Job Fund Foundation Foundation Fund

REVENUES Property taxes $ $ $ $ $ Local and county sources 274,852

State sources Federal sources 1,265 Interest

Total revenues 1,265 274,852

EXPENDITURES

Current: Instruction 1,265 883

Support services:

Students 312,142

Instruction General administration School administration 55,479

Central services 6,462 Operation & maintenance of plant



Capital outlay









0-13




26176 26185 26198 27105 27106 NM Community Albuquerque 2008 GO Bonds 2010 Go Bonds

Foundation CES Communit;r: Libra!::i Fund Libra!::i Fund

REVENUES Property taxes $ $ $ $ $

Local and county sources 69,360 500

State sources 2,069

Federal sources

Interest

Total revenues 69,360 500 2,069


Instruction 1,270

Support services:

Students 61,922

Instruction 799



Central services










expenditures 7,438 500




sources (uses)

NET CHANGES IN FUND BALANCES 7,438 500

FUND BALANCES, BEGINNING OF YEAR (5,884) 2,869

FUND BALANCES, END OF YEAR $ 1,554 $ 2,869 $ 500 $ $

0-14




27112 27150 27168 29102 29114 State Indian After School Private Direct McCune Charitable

Stimulus Education Act Enrichment Grants Foundation

REVENUES Property taxes $ $ $ $ $ Local and county sources 154,714 State sources 21,764 Federal sources Interest

Total revenues 21.764 154.714


Instruction 3,389 Support services:

Students 142,975 Instruction General administration 415 School administration Central services Operation & maintenance of plant Student transportation Other support services


Capital outlay

Total expenditures 146,779


expenditures 21,764 7,935

Other financing sources (uses): Other financing uses (21,764)

Total other financing sources (uses) (21,764)


FUND BALANCES, BEGINNING OF YEAR (7,935)


0-15




29131 31200 31400 31600 31700 Value Public School Special HB33 Capital SB9 Capital

0E!tionsIDOH CaE!ital Outla:l CaE!ital Outla:l 1m E!rovements ImE!rovements

REVENUES Property taxes $ $ $ $ 217,302 $ Local and county sources

State sources 54,943 362,070 10,836

Federal sources

Interest

Total revenues 54,943 362,070 217,302 10,836

EXPENDITURES

Current: Instruction

Support services:

Students 99,205

Instruction

General administration 217,302 School administration







Food services operations Capital outlay 362,070 10.836

Total expenditures 111,984 362,070 217,302 10,836


revenues over (under) expenditures (57,041)



sources (uses)



FUND BALANCES, END OF YEAR $ 924 $ $ $ $

0-16




Total Primary

Government

REVENUES Property taxes $ 217,302 Local and county sources 539,206 State sources 2,936,942 Federal sources 249,084 Interest

Total revenues 3.942,534


Instruction 1,751,219 Support services:

Students 1,187,241 Instruction 21,353 General administration 342,893 School administration 243,406 Central services 168,684 Operation & maintenance of plant 34,942 Student transportation 129,495 Other support services

Operation of non-instructional services: Community services operations Food services operations 121,988

Capital outlay 372,906

Total expenditures 4,374,127







FUND BALANCES, END OF YEAR $ (71,625)

The accompanying notes are an integral part ofthe financial statements.

0-17

Exhibit B-3


NATIVE AMERICAN COMMUNITY ACADEMY RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,



Exhibit 8-4

Net Changes in Fund Balances - Total Governmental Funds (Statement of Revenues, Expenditures, and Changes in Fund Balances) $ (431,593)
















Change in net assets of governmental activities (Statement of Activities) $


0-18

(1,090)

(1,090)

(432,683)

Exhibit C-1


NATIVE AMERICAN COMMUNITY ACADEMY GENERAL FUND (FUND 11000)



Actual Variance From Budeeted Amounts Amounts Final Budget

Orieinal Final (Budeetary Basis) Positive (Negative)

REVENUES Local and county sources $ $ 8,000 $ 20,922 $ 12,922 State sources 2,543,435 2,345,041 2,345,041 Federal sources Interest

TOTAL REVENUES 2,543,435 2,353,041 2,365,963 12,922


Instruction 1,541,308 1,549,308 1,615,345 (66,037) Support Services:

Students 576,315 545,243 510,302 34,941 Instruction 20,554 20,554 General administration 91,067 104,528 120,154 (15,626) School administration 392,707 181,519 187,927 (6,408) Central services 89,758 86,313 149,443 (63,130) Operation & maintenance of plant 34,942 (34,942) Student transportation 13,296 32,758 (19,462) Other support services

Operation of non-instructional services: Community services operations Food services operations 48 (48)

Capital outlay

TOTAL EXPENDITURES 2,691,155 2,500,761 2,671,473 (170,712)

EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES (147,720) (147,720) (305,510) 157,790

OTHER FINANCING SOURCES (USES) Operating transfers 89,264 89,264 Designated cash 135,219 135,219 (135,219)

TOTAL OTHER FINANCING SOURCES (USES) 135,219 135,219 89,264 (45,955)

EXCESS (DEFICIENCY) OF REVENUES AND OTHER SOURCES (USES) OVER EXPENDITURES $ (12,501) $ (12,501) (216,246) $ (203,745)

RECONCILIATION TO GAAP BASIS Adjustments to revenues 1,229 Adjustments to expenditures (20,969)

NET CHANGES IN FUND BALANCES $ (235,986)


0-19


NATIVE AMERICAN COMMUNITY ACADEMY PUPIL TRANSPORTATION (FUND 13000)



Budgeted Amounts

Exhibit C-2




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 125,541

125,541

125,541

125,541

$ $

$


0-20

$ 123,019 (2,522)

123,019 (2,522)

96,737 28,804

96,737 28,804

26,282 (26,282)

26,282 ::::,$ __ ---:2:;;,:;6;,:.:,2;,:::8.::;,2

26,282


NATIVE AMERICAN COMMUNITY ACADEMY INSTRUCTIONAL MATERIALS (FUND 14000)



Budgeted Amounts

Exhibit C-3




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 14,111 17,200

14,111 17,200

14,111 17,200

14,111 17,200

$ $

$


0-21

$ 17,200

17,200

21,527 (4,327)

21,527 (4,327)

(4,327) 4,327

(67,500) (67,500)

(67,500) (67,500)

(71,827) ;:;..$ __ ...i(.,;,.71.:..;,8::.:;2;.;.,7)

(71,827)


NATIVE AMERICAN COMMUNITY ACADEMY FOOD SERVICES (FUND 21000)



Budgeted Amounts

Exhibit C-4




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 95,000 112,250

95,000 112,250

95,000 112,250

95,000 112,250

$ $

$


0-22

7,189 $ 105,309

112,498

121,940

121,940

(9,442)

7,189 (6,941)

248

(9,690)

(9,690)

9,442

(9,442) ,;:;.$ _~~.(9:J..,4;.;4;;,2)

(9,778)

(19,220)


NATIVE AMERICAN COMMUNITY ACADEMY ATHLETICS FUND (FUND 22000)



Budgeted Amounts

Exhibit C-5




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ $

$ $

$


0-23

10,440 $ 10,440

10,440 10,440

10,440 (10,440)

10,440 ;::.$ ___ 1.:.;;0;.:..,4:.;:4.;;.0

10,440


NATIVE AMERICAN COMMUNITY ACADEMY TITLE I FUND (FUND 24101)



Bud!;!eted Amounts

Exhibit C-6


Ori!;!inal Final (Bud!;!etary Basis) Positive (Negative)


TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

52,842 55,766

52,842 55,766

46,223 47,946

6,619 4,490

3,330

52,842 55,766

$ $

$


0-24

$

57,176 1,410

57,176 1,410

46,254 1,692

4,490

5,022 (1,692)

55,766

1,410 (1,410)

1,410 ;::.$ _~~1.:.!.,4;:.:1~0

(1,410)


NATIVE AMERICAN COMMUNITY ACADEMY IDEA-B ENTITLEMENT (FUND 24106)



Budgeted Amounts

Exhibit c-?




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

56,205

56,205

56,205

56,205

$ $

$


0-25

$

56,205

56,205

56,205

56,205 (56,205)

56,205

$


NATIVE AMERICAN COMMUNITY ACADEMY TEACHER/PRINCIPAL TRAINING (FUND 24154)



Budgeted Amounts

Exhibit C-8




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

10,317

10,317

10,317

10,317

$ $

$


0-26

$

10,317

10,317

10,317

10,317

$


NATIVE AMERICAN COMMUNITY ACADEMY TITLE I FEDERAL STIMULUS (FUND 24201)



Budgeted Amounts

Exhibit C-g




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

$ $

$


0-27

$

$


NATIVE AMERICAN COMMUNITY ACADEMY INDIAN EDUCATION FORMULA GRANT (FUND 25184)



Budgeted Amounts

Exhibit C-10




State sources Federal sources

Interest

TOTAL REVENUES




General administration School administration





TOTAL EXPENDITURES



Designated cash





$ $ $

30,000

30,000

30,000

30,000

$ $

$


0-28

$

30,000

30,000

30,000

30,000

$


NATIVE AMERICAN COMMUNITY ACADEMY SEG FEDERAL STIMULUS (FUND 25250)



Budgeted Amounts

Exhibit C-11




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

$ $

$


0-29

$

$


NATIVE AMERICAN COMMUNITY ACADEMY EDUCATION JOB FUND (FUND 25255)



Budgeted Amounts

Exhibit C-12




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

1,265

1,265

1,265

1,265

$ $

$


0-30

$

1,265

1,265

1,265

1,265

$


NATIVE AMERICAN COMMUNITY ACADEMY KELLOGG FOUNDATION (FUND 26121)



Budgeted Amounts

Exhibit C-13




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $

$ $

361,108 $

361,108

325,409

29,438

6,261

361,108

$


0-31

556,788 $

556,788

882

312,142

55,479

6,462

374,965

181,823

195,680

195,680

(882)

13,267

(26,041)

(201)

(13,857)

(181,823)

181,823 ;:;.$ __ ....;.:18;:..:1.1.:,8::;;2:::;.3

(281,937)

(100,114)


NATIVE AMERICAN COMMUNITY ACADEMY PNM FOUNDATION (FUND 26123)



Budgeted Amounts

Exhibit C-14




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

$ $

$


0-32

$

$


NATIVE AMERICAN COMMUNITY ACADEMY DANIEL'S FUND (FUND 26141)



Budgeted Amounts

Exhibit C-15




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ $

$ $

$


0-33

$

$


NATIVE AMERICAN COMMUNITY ACADEMY NEW MEXICO COMMUNITY FOUNDATION (FUND 26176)



Budgeted Amounts

Exhibit C-16




State sources Federal sources

Interest

TOTAL REVENUES


Instruction

Support Services: Students

Instruction General administration

School administration Central services





Capital outlay

TOTAL EXPENDITURES







$ $ 30,000 $

30,000

30,000

30,000

$ $

$


0-34

104,035 $ 74,035

104,035 74,035

61,922 (31,922)

61,922 (31,922)

42,113 (42,113)

42,113 .:1:.$ ~~_4.:.:;2;:.;' 1~1.::;.3

(34,675)

7,438


NATIVE AMERICAN COMMUNITY ACADEMY CES (FUND 26185)



Budgeted Amounts

Exhibit C-17




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

$ $

$


0-35

$

$


NATIVE AMERICAN COMMUNITY ACADEMY ALBUQUERQUE COMMUNITY FOUNDATION (FUND 26198)



Budgeted Amounts

Exhibit C-18





TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ 750 $

750

250

500

750

$ $

$


0-36

500 $ (250)

500 (250)

250

500

750

500 (500)

500 ,.;.$ ___ --.;;5;.;;0~0

500


NATIVE AMERICAN COMMUNITY ACADEMY 2008 GO BONDS STUDENT LIBRARY (FUND 27105)



Budgeted Amounts

Exhibit C-19




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES








$ $ $ 3,332

3,332

3,332

3,332

$ $

$


0-37

$ (3,332)

(3,332)

1,270 2,062

799 (799)

2,069 1,263

(2,069) 2,069

(2,069) .l:.$ __ --l:(2=..,:,0::,:;:6::.;9)

2,069


NATIVE AMERICAN COMMUNITY ACADEMY 2010 GO BONDS STUDENT LIBRARY (FUND 27106)



Budgeted Amounts

Exhibit C-20




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 2,342 2,342

2,342 2,342

2,342 2,342

2,342 2,342

$ $

$


0-38

$ (2,342)

(2,342)

2,342

2,342

$


NATIVE AMERICAN COMMUNITY ACADEMY STATE STIMULUS (FUND 27112)



Budgeted Amounts

Exhibit C-21




TOTAL REVENUES



Students Instructiori General administration School administration Central services Operation & maintenance of plant Student transportation Other support services


Capital outlay

TOTAL EXPENDITURES







$ $ $

$ $

$


0-39

$ 21,764 21,764

21,764 21,764

21,764 (21,764)

(21,764) (21,764)

(21,764) (21,764)

$


NATIVE AMERICAN COMMUNITY ACADEMY INDIAN EDUCATION ACT (FUND 27150)



Budgeted Amounts

Exhibit C-22




TOTAL REVENUES


I nstructio n Support Services:



Capital outlay

TOTAL EXPENDITURES







$ $ $

$ $

$


0-40

$ 88,177 88,177

88,177 88,177

88,177 (88,177)

88,177 ;:;.$ __ .......;8;;.;;8;.:..,1;.;.7..;..7

(88,177)


NATIVE AMERICAN COMMUNITY ACADEMY AFTER SCHOOL ENRICHMENT (FUND 27168)



Budgeted Amounts

Exhibit C-23




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

$ $

$


0-41

$ 23,800 23,800

23,800 23,800

23,800 (23,800)

23,800 .;:;.$ __ ---.;2;;;.;;3;.0;,8;.;;0;.;:;.0

(23,800)


NATIVE AMERICAN COMMUNITY ACADEMY PRIVATE DIRECT GRANTS (FUND 29102)



Budgeted Amounts

Exhibit C-24




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ 52,714 $ 109,214 $

52,714 109,214

11,500

52,714 97,714

52,714 109,214

$ $

$


0-42

197,488 $ 88,274

197,488 88,274

3,389 8,111

142,975 (45,261)

415 (415)

146,779 (37,565)

50,709 (50,709)

50, 709 ;:;.$_~......;5;;;,;0:.J.:,7:.;;0;;:;.9

(42,774)

7,935


NATIVE AMERICAN COMMUNITY ACADEMY MCCUNE CHARITABLE FOUNDATION (FUND 29114)


. Year Ended June 30, 2012

Budgeted Amounts

Exhibit C-25




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

$ $

$


0-43

15,200 $ 15,200

15,200 15,200

15,200 (15,200)

15,200 .;:;..$ __ --'-15;.,:;,2;;.,;;0;.;.0

(15,200)


NATIVE AMERICAN COMMUNITY ACADEMY VALUE OPTIONS/DOH (FUND 29131)



Budgeted Amounts

Exhibit C-26




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 115,908

115,908

103,128

12,780

115,908

$ $

$


0-44

$ (115,908)

(115,908)

99,205 3,923

12,779

111,984 3,924

(111,984) 111,984

(111,984) .... $ __ .>.,;,(1...;..11;.o.;,9;..;;;8~4)

54,943

(57,041)


NATIVE AMERICAN COMMUNITY ACADEMY PUBLIC SCHOOL CAPITAL OUTLAY (FUND 31200)



Budgeted Amounts

Exhibit C-27




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $

$ $

$


0-45

$ 368,559 368,559

368,559 368,559

362,070 (362,070)

362,070 (362,070)

6,489 (6,489)

6,489 .;:..$ ___ ....;;6.:.;,4",,8.;;.,9

(6,489)


NATIVE AMERICAN COMMUNITY ACADEMY SPECIAL CAPITAL OUTLAY (FUND 31400)



Budgeted Amounts

Exhibit C-28




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 523,067 523,067

523,067 523,067

523,067 523,067

523,067 523,067

$ $

$


0-46

$ (523,067)

(523,067)

523,067

523,067

$


NATIVE AMERICAN COMMUNITY ACADEMY HB33 CAPITAL IMPROVEMENTS (FUND 31600)



Budgeted Amounts

Exhibit C-29




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ 231,202 $ 231,202 $

231,202 231,202

2,312 2,312

335,973 335,973

338,285 338,285

(107,083) _-'-:(1..!.1 ~07~, 0::;:8::::,3)

$ (107,083) ;::;.$ __ (l..:.1.::.07:...:.,0::.:8~3)

$


0-47

217,302 $ (13,900)

217,302 (13,900)

53,494 (51,182)

335,973

53,494 284,791

163,808 (270,891)

163,808 ",$ __ -.=27;,,;0.,.,8;,;;9,.;.,1

(163,808)


NATIVE AMERICAN COMMUNITY ACADEMY CAPITAL IMPROVEMENTS SB9 (FUND 31700)



Budgeted Amounts

Exhibit C-30




TOTAL REVENUES





Capital outlay

TOTAL EXPENDITURES







$ $ $ 10,836 10,836

10,836 10,836

10,836 10,836

10,836 10,836

$ $

$


0-48

$ (10,836)

(10,836)

10,836

10,836

(10,836) 10,836

(10,836) .=,.$ __ ....;(.,;.10;;,l,,8;;;,;3=6)

10,836

. STATE OF NEW MEXICO ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12

NATIVE AMERICAN COMMUNITY ACADEMY

Exhibit 0-1

STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES - AGENCY FUNDS June 30, 2012

Agency

Funds

ASSETS Cash and cash equivalents $ Other 1,530

TOTAL ASSETS $ 1,530

LIABILITIES

Deposits held for others $ 1,530

TOTAL LIABILITIES $ 1,530


0-49

STATE OF NEW MEXICO

ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12 NATIVE AMERICAN COMMUNITY ACADEMY

Exhibit 0-2

SCHEDULE OF CHANGES IN ASSETS AND LIABILITIES - AGENCY FUNDS

June 30, 2012

Balance, Balance, July 1, June 30, 2011 Additions Deletions 2012

ASSETS

Cash and cash

equivalents $ $ 64,905 $ (64,905) $ Other 1,530 1,530

TOTAL ASSETS $ $ 64,905 $ (63,375) $ 1,530

LIABILITIES

Deposits held

for others $ $ 64,905 $ (63,375) $ 1,530

TOTAL ASSETS $ $ 64,905 $ {63,375) $ 1,530


0-50

Name of Depository

Wells Fargo


NATIVE AMERICAN COMMUNITY ACADEMY SCHEDULE OF COLLATERAL PLEDGED BY DEPOSITORY

FOR PUBLIC FUNDS June 30, 2012

Description of Pledged Collateral

Fair/Par

Market Value June 30,2012

Schedule I

Safekeeping Agent

3138A2BQ1 Fed Natl Mtg Assn Pool #AH0946

Matures 12/01/2040, CPN 4% $ Wells Fargo Bank

52,593 Northwest NA

3138A9YB4 Fed Natl Mtg Assn Pool #AH7905 Matures 07/01/2041, CPN 4%

Wells Fargo Bank ____ 6_6-'-,8_9-'-0 Northwest NA

$ 119,483


0-51


NATIVE AMERICAN COMMUNITY ACADEMY SCHEDULE OF CASH AND TEMPORARY INVESTMENT ACCOUNTS

June 30,2012

Schedule II

Wells Fargo Bank

Operating accounts $ 501,567

Activity account 1,530

Total on deposit 503,097

Reconciling items (118,160)

Reconciled balance at June 30, 2012 384,937

Less activity funds (1,530)

Balance per Exhibit A-1 $ 383,407


0-52


NATIVE AMERICAN COMMUNITY ACADEMY CASH RECONCILIATION

June 30, 2012

Operational Pupil Instructional Food Athletics Account Transportation Materials Services Account

11000 13000 14000 21000 22000

Cash, June 30, 2011 $ 91,632 $ $ $ $

Add: 2011-12 revenues 2,456,457 123,019 17,200 112,498 10,440 Loans from other funds 142,674 78,282 (10,440)

Total cash available 2,690,763 123,019 95,482 112,498

Less: 2011-12 expenditures (2,692,442) (96,737) (89,027) (121,940) Prior year outstanding loans Total outstanding loans 47,207 (9,503) 9,442 Receivables/payables (45,528)

Cash, June 30, 2012 16,779 6,455


Cash per books $ $ 16,779 $ 6,455 $ $

Fund balance reconciliation to GAAP basis: Modified accrual adjustments $ (100,767) $ 9,503 $ $ (9,442) $

Fund balance, modified accrual basis (deficit) $ (100,767) $ 26,282 $ 6,455 $ (9,442) $

0-53



June 30, 2012

Federal Federal Local Student Projects Direct Grants State Activity Account Account Fund Flowthrough Fund 23000 24000 25000 26000 27000

Cash, June 30,2011 $ $ 177 $ 1,444 $ 108,669 $ 21,764

Add: 2011-12 revenues 63,376 123,698 31,265 626,648 23,833 Loans from other funds (33,139) (104,369)

Total cash available 63,376 123,875 32,709 702,178 (58,772)

Less: 2011-12 expenditures (64,906) (122,288) (31,265) (436,888) (23,833) Prior year outstanding loans Total outstanding loans 2,069 Receivables/payables 1,530 (84) (45) 30,250 83,748

Cash, June 30, 2012. 1,503 1,399 295,540 3,212


Cash per books $ $ 1,503 $ 1,399 $ 295,540 $ 3,212

Fund balance reconciliation to GAAP basis: Modified accrual adjustments $ $ (1,503) $ (1.399) $ (290,617) $ (3,212)

Fund balance, modified accrual basis (deficit) $ $ $ $ 4,923 $

0-54



June 30, 2012

Local/State Public School Special Capital Capital Improve. Capital Improve. Account Capital Outlay Outlay HP 33 SB 9

29000 31200 31400 31600 31700

Cash, June 30, 2011 $ 59,346 $ $ $ 46,643 $

Add: 2011-12 revenues 267,631 362,070 14,846 217,302 Loans from other funds (6,898) (51,264) (14,846)

Total cash available 320,079 310,806 263,945

Less: 2011-12 expenditures (258,764) (362,070) (217,302) (10,836) Prior year outstanding loans

Total outstanding loans 52,938 55,000 (167,989) 10,836 Receivables/payables (55,734) (3,736) 121,346

Cash, June 30, 2012 58,519


Cash per books $ 58,519 $ $ $ $

Fund balance reconciliation to GAAP basis: Modified accrual adjustments $ (57,595) $ $ $ $

Fund balance, modified accrual basis (deficit) $ 924 $ $ $ $

0-55

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