| Summary 10-General Maintenance & Operations Fund | |||||||
|---|---|---|---|---|---|---|---|
| This report is based on data that has not been certified and should not be used for official reporting. | Actual 2017 | Original Budget 2018 | Final Budget 2018 | Budget Change | Original Budget 2019 | Budget Change | |
REVENUES BY SOURCE |
1000 Total LOCAL | $15,314,181 | $15,432,562 | $16,323,179 | $890,617 | $16,874,7912 | $55,612 |
| 2000 Total STATE | $26,649,967 | $27,951,952 | $26,818,153 | ($1,133,799) | $28,328,446 | $1,510,293 | |
| 3000 Total FEDERAL | $5,199,557 | $4,963,525 | $5,699,557 | $736,032 | $5,699,557 | $04 | |
| TOTAL REVENUES | $47,163,704 | $48,348,039 | $48,840,888 | $492,849 | $50,902,7939 | $2,061,905 | |
EXPENDITURES BY OBJECT |
100 Salaries | $23,772,979 | $27,142,101 | $26,563,949 | ($578,152) | $29,481,765 | $2,917,815 |
| 200 Employee Benefits | $11,225,371 | $12,528,945 | $12,328,413 | ($200,532) | $13,640,538 | $1,312,125 | |
| 300 Purchased Professional and Technical Services | $1,787,758 | $1,894,136 | $2.133.324 | $239,188 | $1,859,138 | ($274,186) | |
| 400 Purchased property Services | $376,994 | $389,910 | $369,674 | $437,994 | $407,6684 | ($400,00) | |
| 500 Other Purchased Services | $2,316,694 | $2,131,939 | $2,311,918 | $179,979 | $2,332,819 | $20,900 | |
| 600 Supplies | $2,535,884 | $2,643,400 | $2,461,272 | ($182,128) | $2,461,458 | $186 | |
| 700 Property | $530,393 | $501,855 | $345,354 | ($156,501) | $345,354 | $0 | |
| 800 Other Objects | $65,141 | $512,190 | $77,074 | ($435,116) | $81,954 | $4,880 | |
| TOTAL EXPENDITURES | $42611,215/td> | $47,724,240 | $47,028,973 | ($695,267) | $50,610,693 | $3,581,720 | |
| EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES | $4,552,490 | $623,799 | $1,811,915 | $1,188,116 | $292,100 | ($1,519,815) | |
| OTHER FINANCING SOURCES (USES) AND OTHER ITEMS | ($66,314) | ($50,000) | ($66,314) | ($16,314) | ($66,314) | $0 | |
| NET CHANGE IN FUND BALANCE | $4,486,176 | $573,799 | $1,745,602 | $1,171,803 | $225,787 | ($1,519,815) | |
| FUND BALANCE - BEGINNING (FROM PRIOR YEAR) | $12,865,083 | $17,351,259 | $17,351,259 | $0 | $19,096,860 | $1,745,602 | |
| FUND BALANCE - ENDING | $17,351,259 | $17,925,058 | $19,096,860 | $1,171,803 | $19,322,647 | $225,787 | |
| Summary 21 - Student Services Fund | |||||||
|---|---|---|---|---|---|---|---|
| This report is based on data that has not been certified and should not be used for official reporting. | Actual 2017 | Original Budget 2018 | Final Budget 2018 | Budget Change | Original Budget 2019 | Budget Change | |
REVENUES BY SOURCE |
1000 Total LOCAL | $1388,730 | $1561,234 | $1,692,500 | $131,266 | $1,892,500 | $200,000 |
| TOTAL REVENUES | $1388,730 | $1561,234 | $1,692,500 | $131,266 | $1,892,500 | $200,000 | |
EXPENDITURES BY OBJECT |
300 Purchased Professional and Technical Services | $57,050 | $234,000 | $234,000 | $0 | $234,000 | $0 |
| 400 Purchased property Services | $485 | $10,000 | $10,000 | $0 | $10,000 | $0 | |
| 500 Other Purchased Services | $109,510 | $40,000 | $40,000 | $0 | $40,000 | $0 | |
| 600 Supplies | $1213,206 | $1,106,700 | $1,306,700 | $200,000 | $1,556,700 | $250,000 | |
| 700 Property | $25,700 | $25,700 | $0 | $25,700 | $0 | ||
| 800 Other Objects | $179,974 | $155,000 | $155,000 | $0 | $155,000 | $0 | |
| TOTAL EXPENDITURES | $1,460,225 | $1,571,400 | $1,771,400 | $200,000 | $2,021,400 | $250,000 | |
| EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES | ($71,496) | ($10,166) | ($78,900) | ($68,734) | ($128,900) | ($50,000) | |
| OTHER FINANCING SOURCES (USES) AND OTHER ITEMS | $73,844 | $50,000 | $74,000 | $24,000 | $74,000 | $0 | |
| NET CHANGE IN FUND BALANCE | $2,348 | $39,834 | ($4,900) | ($44,734) | ($54,900) | ($50,000) | |
| FUND BALANCE - BEGINNING (FROM PRIOR YEAR) | $649,9471 | $652,296 | $652,296 | $0 | $647,396 | ($4,900) | |
| FUND BALANCE - ENDING | $652,296 | $692,130 | $647,396 | ($44,734) | $592,496 | ($54,900) | |
| Summary 26-Tax Increment Financing Fund | |||||||
|---|---|---|---|---|---|---|---|
| This report is based on data that has not been certified and should not be used for official reporting. | Actual 2017 | Original Budget 2018 | Final Budget 2018 | Budget Change | Original Budget 2019 | Budget Change | |
REVENUES BY SOURCE |
1000 Total LOCAL | $1,430,494 | $1,101,498 | $1,062,343 | ($39,155) | $1,062,343 | $0 |
| TOTAL REVENUES | $1,430,494 | $1,101,498 | $1,062,343 | ($39,155) | $1,062,343 | $0 | |
EXPENDITURES BY OBJECT |
800 Other Objects | $1,430,494 | $1,101,498 | $1,062,343 | ($39,155) | $1,062,343 | $0 |
| TOTAL EXPENDITURES | $1,430,494 | $1,101,498 | $1,062,343 | ($39,155) | $1,062,343 | $0 | |
| EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES | $0 | $0 | $0 | $0 | $0 | $0 | |
| OTHER FINANCING SOURCES (USES) AND OTHER ITEMS | $0 | $0 | $0 | $0 | $0 | $0 | |
| NET CHANGE IN FUND BALANCE | $0 | $0 | $0 | $0 | $0 | $0 | |
| FUND BALANCE - BEGINNING (FROM PRIOR YEAR) | $0 | $0 | $0 | $0 | $0 | $0 | |
| FUND BALANCE - ENDING | $0 | $0 | $0 | $0 | $0 | $0 | |
| Summary 31-Debt Service Fund | |||||||
|---|---|---|---|---|---|---|---|
| This report is based on data that has not been certified and should not be used for official reporting. | Actual 2017 | Original Budget 2018 | Final Budget 2018 | Budget Change | Original Budget 2019 | Budget Change | |
REVENUES BY SOURCE |
1000 Total LOCAL | $3,684,656 | $3,715,000 | $3,622,146 | ($92,854) | $3,684,656 | $62,510 |
| TOTAL REVENUES | $3,684,656 | $3,715,000 | $3,622,146 | ($92,854) | $3,684,656 | $62,510 | |
EXPENDITURES BY OBJECT |
800 Other Objects | $3,790,002 | $3815,000 | $4,059,188 | 244,188 | $3,842,500 | ($216,688) |
| TOTAL EXPENDITURES | $3,790,002 | $3815,000 | $4,059,188 | 244,188 | $3,842,500 | ($216,688) | |
| EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES | ($105,346) | ($100,000) | ($437,042) | ($337,042) | ($157,844)) | $279,198 | |
| OTHER FINANCING SOURCES (USES) AND OTHER ITEMS | $0 | $0 | $0 | $0 | $0 | $0 | |
| NET CHANGE IN FUND BALANCE | ($105,346) | ($100,000) | ($437,042) | ($337,042) | ($157,844) | $279,198 | |
| FUND BALANCE - BEGINNING (FROM PRIOR YEAR) | $1,596,520 | $1,464,174 | $1,464,174 | $0 | $1,027,132 | ($437,042) | |
| FUND BALANCE - ENDING | $1,464,174 | $1,364,174 | $1,027,132 | ($337,042) | $829,288 | ($157,844) | |
| Summary 32-Capital Fund | |||||||
|---|---|---|---|---|---|---|---|
| This report is based on data that has not been certified and should not be used for official reporting. | Actual 2017 | Original Budget 2018 | Final Budget 2018 | Budget Change | Original Budget 2019 | Budget Change | |
REVENUES BY SOURCE |
1000 Total LOCAL | $6,542,205 | $5,906,270 | $6,404,207 | $497,937 | $6,550,1370 | $154,930 |
| 2000 Total STATE | $0 | $0 | $0 | $0 | $0 | ||
| TOTAL REVENUES | $6,542,205 | $5,906,270 | $6,404,207 | $497,937 | $6,559,137 | $154,930 | |
EXPENDITURES BY OBJECT |
100 Salaries | $120,000 | $0 | ($120,000) | $0 | $0 | |
| 300 Purchased Professional and Technical Services | 0 | $26,335 | $26,335 | 0 | ($26,335) | ||
| 400 Purchased property Services | $121,159 | $596,000 | $640,234 | $44,234 | $121,159 | ($519,075) | |
| 500 Other Purchased Services | $4,982,647 | $4,144,100 | $3,692,705 | ($451,395) | $13,918,185 | $10,225,480 | |
| 600 Supplies | $1,850 | $2,000 | $1,850 | ($150) | $1800 | ($50) | |
| 700 Property | $2,227,652 | $1,942,246 | $2,253,021 | $310,775 | $2,227,652 | ($25,369) | |
| 800 Other Objects | $748,694 | $952,500 | $791,247 | ($161,253) | $748,694 | ($42,553) | |
| TOTAL EXPENDITURES | $8,081,952 | $7,756,846 | $7,405,392 | ($351,454) | $17,017,491 | $9,612,098 | |
| EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES | ($1,539,748) | ($1,850,576)) | ($1,001,185)) | $849,391 | ($10,458,354) | ($9,457,168) | |
| OTHER FINANCING SOURCES (USES) AND OTHER ITEMS | $970 | $0 | $20,501,429 | $20,501,429 | $970 | $20,500,460) | |
| NET CHANGE IN FUND BALANCE | ($1,538,778) | ($1,850,576)) | $19,500,244 | $21,350.820 | ($10,457,384)) | ($29,957,628) | |
| FUND BALANCE - BEGINNING (FROM PRIOR YEAR) | $11,418,136 | $9,879,358 | $9,879,358 | $0 | $29,379,602 | $19,500,244 | |
| FUND BALANCE - ENDING | $9,879,358 | $8,028,782 | $29,379,602 | $21,350,820 | $18,922,218 | ($10,457,384) | |
| Summary 49-Food Service Fund | |||||||
|---|---|---|---|---|---|---|---|
| This report is based on data that has not been certified and should not be used for official reporting. | Actual 2017 | Original Budget 2018 | Final Budget 2018 | Budget Change | Original Budget 2019 | Budget Change | |
REVENUES BY SOURCE |
1000 Total LOCAL | $603,130 | $577,500 | $585,790 | $8,290 | $603,130 | $17,340 |
| 2000 Total STATE | $464,712 | $350,000 | $500,000 | $150,000 | $464,712 | ($35,288) | |
| 3000 Total FEDERAL | $2,103,522 | $2,115,000 | $2,245,229 | $130,229 | $2,303,533 | $58,304 | |
| TOTAL REVENUES | $3,171,375 | $3,042,500 | $3,331,019 | $288,519 | $3,371,375 | $40,356 | |
EXPENDITURES BY OBJECT |
100 Salaries | $9979,914 | $1,005,0000 | $1,040,650 | $35,650 | $1,155,122 | $114,472 |
| 200 Employee Benefits | $304,983 | $325,700 | $310,079 | ($15,621) | $344,188 | $34,109 | |
| 300 Purchased Professional and Technical Services | $98,161` | $75,000 | $98,188 | $23,188 | $98,161 | ($27) | |
| 400 Purchased property Services | $15,408 | $30,000 | $21,0940 | ($8,906) | $22,4580 | $1,364 | |
| 500 Other Purchased Services | $2,668 | $5,500 | $2,987 | ($2,513) | $2,668 | ($319) | |
| 600 Supplies | $1387,592 | $1,541,000 | $1,409,603 | ($131,397) | $1,387,592 | ($22,011) | |
| 700 Property | $183,350 | $45,000 | $47,253 | $2,253 | $183,3500 | $136,097 | |
| 800 Other Objects | $167,246 | $223,000 | $381,627 | $158,627 | $198,716 | ($182,911) | |
| TOTAL EXPENDITURES | $3139,321 | $3,250,200 | $3,311,482 | $61,281 | $3,392,255 | $80,773 | |
| EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES | ($32,054) | ($207,700) | $19,538 | $227,2382 | ($20,879) | ($40,417) | |
| OTHER FINANCING SOURCES (USES) AND OTHER ITEMS | $0 | $0 | $0 | $0 | $0 | $0 | |
| NET CHANGE IN FUND BALANCE | $32,054) | ($207,700) | $19,538) | $227,238 | ($20,879) | ($40,417) | |
| FUND BALANCE - BEGINNING (FROM PRIOR YEAR) | $1,078,846 | $1,110,900 | $1,110,900 | $0 | $1,130,438 | $19,538 | |
| FUND BALANCE - ENDING | $1,110,900 | $903,200 | $1,130,438 | $227,238 | $1,109,5596 | ($20,879) | |
| Logan City School District - Summary Budget FY19 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (Tentative --- June 11 2019) | ||||||||||||||
| M & O | Student Act. | Tax Increment | Debt Service | Capital Outlay | Food Services | Summary | ||||||||
| Fund 10 | Fund 21 | Fund 26 | Fund 31 | Fund 32 | Fund 49 | All Funds | ||||||||
| Revenues | ||||||||||||||
| Local | 16,323,179 | 33% | 1,692,500 | 100% | 1,062,343 | 100% | 3,622,146 | 100% | 6,404,207 | 100% | 585,790 | 18% | 29,690,165 | 46% |
| State | 26,818,153 | 55% | - | 0% | - | 0% | - | 0% | - | 0% | 500,000 | 15% | 27,318,153 | 42% |
| Federal | 5,699,557 | 12% | - | 0% | - | 0% | - | 0% | - | 0% | 2,245,2293 | 67% | 7,944,786 | 12% |
| Total Revenue | $48,840,888 | 100% | $1,692,500 | 100% | $1,062,343 | 100% | $3,622,146 | 100% | $6,404,207 | 100% | $3,331,019 | 100% | $64,953,103 | 100% |
| Expenditures | ||||||||||||||
| Salaries | 26,796,839 | 57% | - | 0% | - | 0% | - | 0% | - | 0% | 1,040,650 | 31% | 27,837,489 | 43% |
| Employee Benefits | 12,380,861 | 26% | - | 0% | - | 0% | - | 0% | 26,335 | 0% | 310,079 | 9% | 12,717,275 | 20% |
| Purchased Prof./Tech Services | 2,133,324 | 5% | 234,000 | 13% | - | 0% | - | 0% | 640,234 | 9% | 98,188 | 3% | 3,105,7646 | 5% |
| Purchased Property Services | 807,668 | 2% | 10,000 | 0% | - | 0% | - | 0% | 3,692,705 | 550% | 21,094 | 1% | 4,531,467 | 7% |
| Other Purchased Services | 2,311,918 | 5% | 40,000 | 2% | - | 0% | - | 0% | 1,850 | 0% | 2,987 | 0% | 2,356,755 | 4% |
| Supplies | 2,461,272 | 5% | 1,306,700 | 74% | - | 0% | - | 0% | - | 0% | 1,409,603 | 43% | 5,177,575 | 8% |
| Property / Equipment | 345,354 | 1% | 25,700 | 1% | - | 0% | - | 0% | 2,253,021 | 30% | 47,253 | 1% | 2,671,328 | 4% |
| Miscellaneous | 77,074 | 0% | 155,000 | 9% | 1,062,343 | 100% | 4,059,188 | 100% | 791,247 | 11% | 381,627 | 12% | 6,526,479 | 10% |
| Total Expenditures | $47,314,311 | 100% | $1,771,400 | 100% | $1,062,343 | 100% | $4,059,188 | 100% | $7,405,392 | 100% | $3,311,481 | 100% | $64,924,116 | 100% |
| Revenues Over (Under) Expenditures | 1,526,577 | (78,900) | - | (437,042) | (1,001,185) | 19,538 | 28,988 | |||||||
| Other Financing Sources (Uses) | (66,314) | 74,000 | - | - | 20,501,429 | - | 20,509,115 | |||||||
| Budgeted Net Change In Fund Balance | $1,460,263 | $(4,900) | $- | $(437,042) | $19,500,244 | $19,538 | $20,538,103 | |||||||
| Budget Beginning Fund Balance | 17,351,259 | 652,296 | - | 1,464,174 | 9,879,358 | 1,110,900 | 30,457,986 | |||||||
| Budget Ending Fund Balance | $18,811,522 | $647,396 | $- | $1,027,132 | $29,379,602 | $1,130,438 | $50,996,089 | |||||||
| Tentative Tax Rate Valuation | 2,206,345,763 | (Per Utah State Tax Commission) | ||||||||||||
| Tentative Proposed Tax Levies | Tax Levies | Tax Levies | Tax Levies | Tax Levies | Tax Levies | Tax Levies | ||||||||
| Basic School Levy | 0.001666 | 0.001666 | ||||||||||||
| Voted Local Levy | 0.001600 | 0.001600 | ||||||||||||
| Board Local Levy | 0.002308 | 0.002308 | ||||||||||||
| Capital Local Levy | 0.002217 | 0.002217 | ||||||||||||
| GO Bond Payments Levy | 0.001350 | 0.001350 | ||||||||||||
| Charter School Levy | 0.000192 | 0.000192 | ||||||||||||
| Total | 0.005766 | N/A | 0.001350 | 0.002217 | N/A | 0.009333 | ||||||||
| Fund Definitions: | ||||||||||||||
| 10 General Fund | This fund is the chief operating fund of the school district. It is used to account for all financial resources of the school district except those required to be account for in another fund. A district may have only one general fund. | |||||||||||||
| 21 Student Activities Fund | This fund is a special revenue fund and is used to account for the financial resources of individual schools. | |||||||||||||
| 26 Tax Increment Financing Fund | The fund is used to show the funds the district is not receiving due to RDAs. | |||||||||||||
| 31 Debt Service Fund | This fund is used to account for the accumulation of resources for, and the payment of, general obligation long-term debt principal and Interest | |||||||||||||
| 32 Capital Outlay Fund | This fund is used to account for resources and payment for the acquisition of capital facilities and equipment. | |||||||||||||
| 49 Food Services Fund | This fund is used to account for the resources and payments of the child nutrition program | |||||||||||||
| Logan City School District - Summary Budget FY20 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (Tentative --- June 11 2019) | ||||||||||||||
| M & O | Student Act. | Tax Increment | Debt Service | Capital Outlay | Food Services | Summary | ||||||||
| Fund 10 | Fund 21 | Fund 26 | Fund 31 | Fund 32 | Fund 49 | All Funds | ||||||||
| Revenues | ||||||||||||||
| Local | 17,284,791 | 34% | 1,892,500 | 100% | 1,062,343 | 100% | 3,684,656 | 100% | 6,559,137 | 100% | 603,130 | 18% | 31,086,557 | 46% |
| State | 28,328,446 | 56% | - | 0% | - | 0% | - | 0% | - | 0% | 464,712 | 14% | 28,793,158 | 43% |
| Federal | 5,699,557 | 11% | - | 0% | - | 0% | - | 0% | - | 0% | 2,303,533 | 68% | 8,003,090 | 12% |
| Total Revenue | $51,312,793 | 100% | $1,892,500 | 100% | $1,062,343 | 100% | $3,684,656 | 100% | $6,559,137 | 100% | $3,371,375 | 100% | $67,882,805 | 100% |
| Expenditures | ||||||||||||||
| Salaries | 29,685,194 | 58% | - | 0% | - | 0% | - | 0% | - | 0% | 1,155,122 | 34% | 30,840,316 | 39% |
| Employee Benefits | 13,668,756 | 27% | - | 0% | - | 0% | - | 0% | - | 0% | 344,188 | 10% | 14,012,943 | 18% |
| Purchased Prof./Tech Services | 1,859,138 | 4% | 234,000 | 12% | - | 0% | - | 0% | 121,159 | 0% | 98,161 | 3% | 2,312,457 | 3% |
| Purchased Property Services | 807,668 | 2% | 10,000 | 0% | - | 0% | - | 0% | 13,918,185 | 82% | 22,458 | 1% | 14,758,312 | 19% |
| Other Purchased Services | 2,332,819 | 5% | 40,000 | 2% | - | 0% | - | 0% | 1,800 | 0% | 2,668 | 0% | 2,377,287 | 3% |
| Supplies | 2,461,458 | 5% | 1,556,700 | 77% | - | 0% | - | 0% | - | 0% | 1,387,592 | 41% | 5,405,750 | 7% |
| Property / Equipment | 345,354 | 1% | 25,700 | 1% | - | 0% | - | 0% | 2,227,652 | 13% | 183,350 | 5% | 2,782,057 | 4% |
| Miscellaneous | 81,954 | 0% | 155,000 | 8% | 1,062,343 | 100% | 3,842,500 | 100% | 748,694 | 4% | 198,716 | 6% | 6,089,208 | 8% |
| Total Expenditures | $51,242,340 | 100% | $2,021,400 | 100% | $1,062,343 | 100% | $3,842,500 | 100% | $17,017,491 | 100% | $3,392,255 | 100% | $78,578,328 | 100% |
| Revenues Over (Under) Expenditures | 70,453 | (128,900) | - | (157,844) | (10,458,354) | (20,879) | (10,695,524) | |||||||
| Other Financing Sources (Uses) | (66,314) | 74,000 | - | - | 970 | - | 8,656 | |||||||
| Budgeted Net Change In Fund Balance | $4,139 | $(54,900) | $- | $(157,844) | $(10,457,384) | $(20,879) | $(10,686,868) | |||||||
| Budget Beginning Fund Balance | 18,811,522 | 647,396 | - | 1,027,132 | 29,379,602 | 1,130,438 | 50,996,089 | |||||||
| Budget Ending Fund Balance | $18,815,661 | $592,496 | $- | $869,288 | $18,922,218 | $1,109,559 | $40,309,221 | |||||||
| Tentative Tax Rate Valuation | 2,636,938,765 | (Per Utah State Tax Commission) | ||||||||||||
| Tentative Proposed Tax Levies | Tax Levies | Tax Levies | Tax Levies | Tax Levies | Tax Levies | Tax Levies | ||||||||
| Basic School Levy | 0.001661 | 0.001661 | ||||||||||||
| Voted Local Levy | 0.001440 | 0.001440 | ||||||||||||
| Board Local Levy | 0.002076 | 0.002076 | ||||||||||||
| Capital Local Levy | 0.001995 | 0.001995 | ||||||||||||
| GO Bond Payments Levy | 0.001186 | 0.001186 | ||||||||||||
| Charter School Levy | 0.000173 | 0.000173 | ||||||||||||
| Total | 0.005350 | N/A | 0.001186 | 0.001995 | N/A | 0.008531 | ||||||||
| Fund Definitions: | ||||||||||||||
| 10 General Fund | This fund is the chief operating fund of the school district. It is used to account for all financial resources of the school district except those required to be account for in another fund. A district may have only one general fund. | |||||||||||||
| 21 Student Activities Fund | This fund is a special revenue fund and is used to account for the financial resources of individual schools. | |||||||||||||
| 26 Tax Increment Financing Fund | The fund is used to show the funds the district is not receiving due to RDAs. | |||||||||||||
| 31 Debt Service Fund | This fund is used to account for the accumulation of resources for, and the payment of, general obligation long-term debt principal and Interest | |||||||||||||
| 32 Capital Outlay Fund | This fund is used to account for resources and payment for the acquisition of capital facilities and equipment. | |||||||||||||
| 49 Food Services Fund | This fund is used to account for the resources and payments of the child nutrition program | |||||||||||||
