STATE OF ALABAMA Exhibit F-II-A

DEPARTMENT OF EDUCATION
LEA Financial System
Combined Statement of Revenues, Expenditures, and Changes in Fund Balances
All Governmental Fund Types and Expendable Trust Funds
For Fiscal Year Ended September 30, 2018

114 - Birmingham City Schools GOVERNMENTAL FIDUCIARY

General Special Revenue Debt Service Capital Projects Expendable Trust Total
Revenues
State Sources $124,378,532.95 $0.00 $0.00 $5,647,399.00 $0.00 $130,025,931.95
Federal Sources $440,642.61 $48,312,575.65 $0.00 $0.00 $0.00 $48,753,218.26
Local Sources $95,721,176.18 $2,730,375.61 $0.00 $2,425,693.35 $1,882,540.62 $102,759,785.76
Other Sources $1,642,749.97 $366,144.71 $0.00 $2,353,060.00 $0.00 $4,361,954.68
Total Revenues: $222,183,101.71 $51,409,095.97 $0.00 $10,426,152.35 $1,882,540.62 $285,900,890.65

Expenditures
Instructional Services $118,828,308.30 $17,274,029.98 $0.00 $0.00 $1,543,827.44 $137,646,165.72
Instructional Support Services $38,724,361.30 $12,299,806.48 $0.00 $0.00 $26,682.03 $51,050,849.81
Operation & Maintenance Services $30,869,931.93 $146,013.58 $0.00 $1,155,570.76 $7,365.81 $32,178,882.08
Auxiliary Services $7,719,238.36 $19,557,505.10 $0.00 $634,358.00 $16,838.10 $27,927,939.56
General Administrative Services $12,241,947.56 $1,012,190.33 $0.00 $0.00 $0.00 $13,254,137.89
Capital Outlay $62,786.25 $22,897.37 $0.00 $671,159.73 $0.00 $756,843.35
Debt Service $55,894.40 $0.00 $0.00 $4,936,844.74 $0.00 $4,992,739.14
Other Expenditures $8,960,913.44 $4,404,879.16 $0.00 $0.00 $269,257.38 $13,635,049.98
Total Expenditures: $217,463,381.54 $54,717,322.00 $0.00 $7,397,933.23 $1,863,970.76 $281,442,607.53

Other Fund Sources (Uses)

Other Fund Sources: $3,968,985.12 $2,274,005.12 $0.00 $269,925.00 $28,112.45 $6,541,027.69
Other Fund Uses: $2,618,201.30 $94,162.23 $0.00 $0.00 $63,251.99 $2,775,615.52
Total Other Fund Sources (Uses): $1,350,783.82 $2,179,842.89 $0.00 $269,925.00 ($35,139.54) $3,765,412.17
Excess Revenues and Other Sources Over
(Under) Expenditures and Other Fund Uses: $6,070,503.99 ($1,128,383.14) $0.00 $3,298,144.12 ($16,569.68) $8,223,695.29
Beginning Fund Balance - October 1: $56,239,946.66 $7,190,787.39 $0.00 $10,343,316.32 $747,975.19 $74,522,025.56
Ending Fund Balance - September 30: $62,310,450.65 $6,062,404.25 $0.00 $13,641,460.44 $731,405.51 $82,745,720.85

Information in this report has been reconciled to the corresponding bank statements.
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