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Home My WebLink AboutAUDIT 05-22-2001I I I I I I I I I I I I I I I I I TOWN OF NORTH ANDOVER, MASSACHUSETTS Accounting Record Review of North Andover Public Schools May 22,2001 TABLE OF CONTENTS Introductory Letter I. School Building Committee Expenditures II. School Committee Expenditures of Annual Appropriation APPENDIX I: School Building Fund - Budget and Expenditure Analysis APPENDIX I1: School Committee Annual Trend Analysis of Appropriations PAGE 3 3 Mark Reis Town Manager Town of North Andover 120 Main Street North Andover, MA 01845 MELANSON HEATH & COMPANY, PC CERTIFIED PUBLIC ACCOUNTANTS MANAGEMENT ADVISORS Corporate Place 93 · Suite ~ i4 ~oo Bum Road Ando~er, MA o~8~o Tel (978)749-ooo5 · Fax (978) 749-ooo6 Dear Mr. Reis: At the request of the Town of North Andover we have performed agreed upon procedures on the accounting records of the North Andover Public Schools (NAPS). These procedures included: Obtaining copies of the School's budget reports and performing analytical procedures to determine that expenditures are properly charged to the correct budget accounts and determine that the nature of the expenditures are consistent with the budget accounts being charged. Determining that proper procurement procedures have been followed by the School Department, School Committee, and School Building Committee. Performing analytical review procedures on certain budget accounts including but not limited to maintenance accounts, equipment purchases, and use of paraprofessionals. Performing trend analysis on budget accounts that have increased the most over the last three years and determining the cause of such increases. This report relates only to the procedures specified above and does not extend to any financial statements of the Town of North Andover taken as a whole. The sufficiency of these procedures is solely the responsibility of the specified users of this report. Consequently, we make no representation regarding the suffi- ciency of the procedures either for the purpose for which the report has been requested or for any other purpose. Additional Of&es: Nashua, NH · Greenfield, MA · Ellsworth, ME Because the above procedures do not constitute an audit made in accordance with generally accepted auditing standards, we do not express an opinion on any of the accounts or items referred to above. Had we performed additional procedures or made an examination of the financial statements in accordance with generally accepted auditing standards, matters might have come to our attention that would have been reported to you. We are presenting for your consideration our findings regarding the results of agreed upon procedures for North Andover Public Schools Business Office. During the course of our work nothing came to our attention that warranted a recommendation for improvement. Andover, Massachusetts May 22, 2001 2 I. SCHOOL BUILDING COMMITTEE EXPENDITURES Background During fiscal years 1999 through 2001 the School Building Committee oversaw building projects at the Sargent, Thompson, Middle School and High School. In addition to the building projects, operating expenditures were also allocated to the School Building Committee. Procedure Twenty-five expenditures were selected for review of compliance with procurement statutes Chapter 30, Sections 39M, and 30B, as applicable. The twenty-five expenditures were also reviewed for proper classification. Results No exceptions were noted. Procedure Expenditures versus budget were reviewed for each of the projects. (See Appendix I.) Results None of the projects overexpended the total project budget. It was noted that carryforward amounts for various account lines within a project were adjusted at year-end. We consider this consistent with project manage- ment decisions based on the effect of change orders and other events resulting in changes to the original project budget. II. SCHOOL COMMITTEE EXPENDITURES OF ANNUAL APPROPRIATION Background The bottom line appropriation approved by the Town is further classified by the School Committee in salary and non-salary expenditures allocated by lOcation and type of activity. Classifying and recording expenditures by line- item detail serves several important purposes: It allows for the accurate preparation of End of the Year Pupil and Financial Report required annually by the Massachusetts Department of Education. The report is used for determining the level of the State funding for education given to the various communities. 3 · It allows the School Committee to generate reports to be used for monitoring expenditures. It allows the School Business Office to analyze expenditure trends to determine adequacy of expenditure controls and future budget needs. To effectively fulfill the purposes, expenditures must be correctly classified and recorded. The NAPS are also responsible for ensuring all expenditures are within Town and State guidelines. Procedure Detailed fiscal year 2000 and 2001 expenditure reports sorted by vendor were reviewed for proper classification of expenditures. Fifty transactions were selected from various accounts for review of actual invoices. Results Except for the two questionable instances noted below, no improper classifications were noted during the vendor report review. During the review of invoices, we noted two instances of questionable misclassification of expenditures. One instance was mileage reimburse- ment for in-state travel charged to out of state travel. The available accounts were local travel and out of state travel. The Accounts Payable Clerk was of the understanding that local travel was only for travel between schools within North Andover. The second instance was the charging of travel expenditures for an employment interview of a poten- tial building principal to the instructional professional development account. This also was a judgment made by the Accounts Payable clerk based on account choices available. Neither instance was a material amount or, in our opinion, significant. We saw no evidence of a pattern of expenditure misclassification. Procedure Seventeen of the fifty expenditures selected above were reviewed for com- pliance with procurement statute Chapter 30 B. Results Except for the two minor instances noted below, no violations of Chapter 30B were noted. We noted one instance of a supply purchase in excess of $1,000 that the school initiating the transaction could not provide documentation of obtaining multiple price quotes. The purchase was made from a catalog, 4 I I I I I I I I I I I I I I I I I I the prices appear to be competitive, and it is the policy of the NAPS Business Office to use multiple catalogs to compare prices. In our opinion this is not a significant exception to the purpose of Chapter 30B. We noted one instance of an athletic equipment reconditioning purchase in excess of $1,000 for which documentation that it was a sole source procurement could not be provided. Documentation was provided for a similar purchase the following year. In our opinion, the missing docu- mentation is not a significant exception to the purpose of Chapter 30B. We did not find evidence of bid splitting or other activities that would indicate a pattern of intentional avoidance of compliance with Chapter 30B. Procedure We created a three-year (fiscal 1999 to fiscal 2001) trend analysis for origi- nal and revised expenditure budgets, and a two-year (fiscal 1999 to fiscal 2000) trend analysis for actual expenditures. (See Appendix I1.) Actual expenditures through April 30, 2001 were reviewed for consistency with the fiscal 2001 budget, but not compared to prior year full year expenditures. For the purpose of the analysis, we combined ail locations but retained the separation of salary and non-salary expenditures, as well as regular day and special education expenditures. We compared lines based on Department of Education functions such as teaching, guidance, and maintenance. We analyzed the relationship of changes in budget to changes in expenditures. Results Except for the two instances noted below, we found expenditure patterns to be consistent with budget plans. We noted that the fiscal year 2001 budget contained $ 30,000 for a better computer network interface between the Superintendent's Office and the Town's system. This project was not implemented, and a deci- sion has been made to transfer the budget for other purposes during fiscal 2001, and re-budget the project in fiscal year 2002. Utilities, part of the maintenance operations budget, are the second exception. Costs were anticipated to decrease and have actually increased. This is due to an increased number of schools utilizing gas heat and unanticipated price increases in both gas and fuel oil over the past winter. 5 Procedure In the trend analysis we calculated increases in budget and actual by both dollar amount and percent change. We used inquiry and review of docu- mentation to obtain further information for lines that increased by more than 50% and/or $100,000. Results Regular Education Professional Development: Professional development was not a separate function in fiscal year 1999. The decision to budget contractual costs separately was partly in response to the Department of Education instituting a minimum per pupil expenditure requirement of $ 225 per student for professional development. The adjusted budget was $ 207,000 for fiscal 2000 and $ 290,000 for fiscal 2001. The 2001 increase is largely due to a contract with Lesley University for a literacy initiative. The remaining portion of the DOE required minimum is attained by an allocation of teacher's salary for days attending workshops or in-service. Teaching: The budget for non-salary teaching expenditures increased approxi- mately $ 300,000 (92%) from fiscal 1999 to fiscal 2001, with an actual increase of approximately $170,000 from Fiscal 1999 to Fiscal 2000. The largest area of increase was for substitute teachers. Starting in fiscal 2000, the NAPS used contracted services to provide substitute teachers, whereas in prior years, substitutes were employees and were paid through the salary accounts. The budget increase for teaching salary of approximately $ 900,000 from fiscal 1999 to fiscal 2001, plus the shift of $ 300,000 to con- tracted services for substitutes, represents a 12% increase. The increase is a combination of raises and the addition of seventeen teaching positions. The increase in the number of positions is proportionally larger than the increase in student enrollment for the same time period and is driven by the NAPS's efforts to reduce the student teacher ratios to established goals, Similar increases for raises and positions are noted for guidance counselors' and principals' salaries. 6 Texts and Instructional Equipment: Budgeted amounts for texts and instructional equipment has increased approximately $140,000 (47%) from fiscal 1999 to fiscal 2001. Starting in fiscal 1999 the schools re-established a process of systematically replacing and implementing new textbooks and instructional equipment. The effort decreased somewhat during fiscal 2000 and was a priority in fiscal 2001. Transportation: The budget for transportation increased approximately $167,000 (31%) from Fiscal 1999 to FY 2001 with corresponding expenditure increases. Two new three-year transportation contracts were effective as of July 1, 2000. The new contract for five regular education buses increased by approximately 30%. The other new contract included ten kindergarten buses. The average cost of the kindergarten buses increased approximately 20% from Fiscal 2000 to Fiscal 2001. Maintenance: The maintenance non-salary budget increased approximately $110,000 (29%)from Fiscal 1999 to Fiscal 2001. The budget includes increases in contracted services, general repairs and special projects. The school maintains a detailed plan of special main- tenance projects that are funded when possible. The Department of Education has increased emphasis on the upgrading of current buildings, as opposed to the construction of new ones, and has instituted minimum maintenance spending requirements. The maintenance salary budget increased approximately $100,000 from Fiscal 1999 to Fiscal 2001. The NAPS has determined it is more cost effective to hire specialists, such as an electrician, than to contract out the work. ^ corresponding decrease in non-salary maintenance expenditures was not seen as additional special projects were funded. Principals Technoloqy: The fiscal 2001 non-salary budget increase of approximately $ 30,000 (283%) represents a planned upgrade to building technology systems. 7 School Committee: The School Committee actual expenditures for fiscal 2000 were $ 32,000 (96%) higher than fiscal 1999, due to unanticipated special education legal and settlement costs. Other Services: The 2001 budget for non-salary other services expenditures increase of approximately $ 30,000 represents a 300% increase. This resulted from a planned purchase of new band uniforms and increased expenditures for the High School drama program. Leased Equipment: The $ 7,000 budget increase, which more than doubles the budget, for leased equipment was to fund the cost of a storage trailer. Special Education Psychological Services: The fiscal 2001 budget was reduced by $ 27,000 (90%) and, as a result, the budget was consistent with actual expenditures for fiscal 1999 and fiscal 2000. Teaching: The teaching salary budget increased by approximately $ 425,000 (18%) from fiscal 1999 to fiscal 2001 as a result of a combination of raises and additional positions. In addition to teachers, thirteen aides were added. This is consistent with the inclusion model for education and has been shown to be a cost effective method to control the increasing costs of out of district placements. Summary Comments In April 1992 the North Andover School Committee received the recom- mendations of Task Force 2000 in the form of the report, A Community's Vision: The North Andover School System by the Year 2000. The School Committee voted to adopt the recommendations and established a spending plan based on the report. A December 2000 report has expanded the vision to the year 2005. The Task Force recommendations were mostly consistent with guidelines set forth in The Education Reform of Act 1993. We have found the budget plan and expenditures to be consistent with the School Committee adopted plan. 8 We found the largest budget increases to be for three reasons: (1) increases in staff or materials used directly for student education, (2) changes in expenditure classification or change in method of obtaining services, and (3) fixed cost increases, such as transportation or utilities. We have found internal controls and management oversight to be the most effective of the eight school systems we have reviewed during the previous two years. 9 ! ! APPENDIX I SCHOOL BUILDING FUND BUDGET AND EXPENDITURE ANALYSIS North Andover Public Schools School Building Fund Budget and Expenditure Analysis Fund Description Fiscal Year 1999 03 Article (HS) 99 Budget 99 Adj Bud 99 Actual Arch Fees $ 170,000 $ 170,000 $ 53,333 Contract Serv 30,000 39,000 9,000 Borings & Survey 30,000 20,000 1,992 Reimburse Exp 5,000 6,000 116 $ 235,000 $ 235,000 $ 64,441 Remaining 00 Budget $ 116,667 $ 116,667 30,000 30,000 18,008 18,008 4,968 5,884 $ 169,643 $ 170,559 Fiscal Year 2000* 00 Actual 131,195 7,575 19,142 3,429 Remaining $ (14,528) 22,425 (1,135) 2,455 $ 161,341 $ 9,217 $ Fiscal Year 200t* 01 Budget 9,217 9,217 01 YTD O5 Sargent 99 Budget 99 Adj Bud 99 Actual Arch Fees $ 1,000 $ 2,200 $ 2,688 Construction 6,500 16,604 10,309 Contract Serv 1,700 2,656 3,556 Contingency 32,034 26,845 - New Equip 13,050 2,467 1,861 Testing/Inspection 161 2,172 2,172 Reimburse Exp 500 2,000 1,985 $ 54,945 $ 54,944 $ 22,571 Remaining 00 Budget $ (488) $ 2,239 6,295 29,094 (900) 900 26,845 - 606 00 Actual $ 12,944 Remaining $ (10,705) 29,094 900 15 141 487 (346) $ 32,373 $ 32,374 $ 13,431 01 Budget 18,942 $ 18,943 $ 18,942 $ 01 YTD 06 Bldg Comm.** 99 Budget 99 Adj Bud 99 Actual Arch Fees $ - $ - $ Contract Serv 14,500 14,500 8,440 Supplies 8,441 8,441 14,496 Reimburse Exp - $ 22,941 $ 22,941 $ 22,936 Remaining 00 Budget 00 Actual $ $ - 6,060 14,500 10,732 (6,055) 8,441 12,209 5 $ 22,941 $ 22,941 Remaining $ 01 Budget 14,500 8,441 $ 22,941 $ 01 YTD 6,912 249 7,161 07 Middle School 99 Budget 99 Adj Bud 99 Actual Arch Fees $ 12,000 $ 12,000 $ 11,691 Construction 477,620 477,620 256,496 Contract Serv 18,000 18,000 15,587 Borings & Survey - - Contingency 81,733 81,733 New Equip 7,000 7,000 3,287 Testing/Inspection 5,100 5,100 5,020 Reimburse Exp 17,000 17,000 11,167 $ 618,453 $ 618,453 $ 303,248 Remaining $ 309 221,i24 2,413 81,733 3,713 80 5,833 $ 315,205 00 Budget 00 Actual $ 1,000 $ 9,515 221,124 86,283 4,000 4,282 10,925 79,535 - 3,713 714 920 5,834 1,223 $ 315,206 $ 113,862 Remaining 01 Budget $ (8,515) $ 10,000 134,841 134,841 (282) 1,000 (10,925) 10,925 79,535 36,049 2,999 2,999 (920) 920 4,611 4,611 $ 201,344 $ 201,345 01YTD $ 5,830 94,500 1,615 780 3,547 2,866 $ 109,138 Page I of 2 (continued) North Andover Public Schools School Building Fund Budget and Expenditure Analysis (continued) Fund Description 09 Thompson 99 Budget 99 Adj Bud Arch Fees $ 126,000 $ 126,000 Construction 3,991,533 3,991,533 Contract Serv 135,102 135,102 Borings & Survey 15,000 15,000 Contingency 379,654 379,654 New Equip 819,249 819,249 Testing/I nspection 30,698 30,698 Reimburse Exp 59,000 59,000 Fiscal Year 1999 99 Actual $ 125,679 3,868,899 100,548 613,418 6,591 13,334 $ 5,556,236 $ 5,556,236 $ 4,728,469 Remaining $ 321 122 634 34 554 15 000 379 654 205 831 24 107 45 666 $ 827 767 Fiscal Year 2000* 00 Budget 00 Actual 5,000 $ 5,594 160,000 152,790 50,000 15,911 360,934 - 205,831 114,142 1,000 1,042 45,000 5,164 $ 827,765 $ 294,643 Remaining $ (594) 7,210 34,089 360,934 91,689 (42) 39,836 $ 533,122 $ Fiscal Year2001* 01 Budget 01YTD 2,000 $ 116,436 57,805 22,000 869 357,186 35,000 62,672 500 701 533,122 $ 122,047 100 High School 99 Budget 99 Adj Bud Arch Fees $ $ Construction Contract Serv Borings & Survey Legal - - Contingency New Equip - - Testing/Inspection - Reimburse Exp - - $ - $ - $ 99 Actual $ - Remaining 00 Budget 00 Actual $ - $ - $ 520,357 - - 9,079 - - 13,754 - 58,462,000 933 $ $ 58,462,000 $ 544,123 Remaining $ (520,357) (9,079) (13,754) 58,462,000 (933) $ 57,917,877 01 Budget 3,660,000 380,000 25,000 10,000 53,597,888 5,000 10,000 230,000 57,917,888 01YTD $ 1,395,731 41,590 26,081 3,896 9,275 18,362 $ 1,494,935 *Thero were no budget adjustments in fiscal years 2000 or 2001. **Budg. et appropriated each year. Page 2 of 2 I I I I I I I I I I I I I I I I I I I APPENDIX II SCHOOL COMMITTEE ANNUAL TREND ANALYSIS OF APPROPRIATIONS I I I I I I I I I I I I I i I I Dept. # Dept. Name NON-SALARY EXPENSES Regular Education: 1100 School Comittee 1200 Superintendent 1400 Supedntandent Supporl 1450 Supt Support/Tech 2100 Supervisors 2200 Pdncipals 2250 Principal Technciogy 2300 Teaching 2350 Pmf Development 2400 Texts/Instr Equip 2450 Instructional Technology 2500 Library 2600 Audio Visual 2700 Guidance Services 3100 Attendar~e 3200 Health Services 3300 Transportat~n 3500 Athletics 3600 Other Services 4100 Operation 4200 Maintenance 4210 Equipment Maintenance 4400 Networking 4450 Comp Tech Maintenance 5310 Leased Equipment 7300 New Equipment 7400 Replacement Equip Special Education: 2100 Supervisors 2150 Supervisor Technology 2250 Pdncipal Technology 2300 Teaching 2400 Texts/Instr Equip 2450 instructional Technology 2700 Guidance Services 2800 Psych Services 3300 Transportation 4210 Equipment Maintenance 4450 Comp Technology Maint 7300 New Equipment 9100 Other District 9300 Tuition Private School 9400 Collaborative 9410 Specialist Services TOTAL NON SALARY SALARIES Regular Education: 1100 School Committee 1200 Superintendent 1400 Superintendent Support 2100 Supervisors 2200 Principals 2300 Teaching 2500 Library 2700 Guidance Services 3100 Attendance 3200 Health Services 3400 Food Services 3500 Athletics 3600 Other Services 41 O" Operation 4200 Maintenance Special Education: 2100 Supervisors 2300 Teaching TOTAL SALARIES GRAND TOTAL North Andover Public Schools Trend Analysis School Committee Annual Appropriation Fiscal 1999 to 2001 FYI 999 FY2OO0 FY2001 FY 99-01 Revised Revised Revised Budget Budget Budget Change 34.849 $ 66.180 $ 12,200 7.286 82,109 111,598 34,525 31,090 2,373 2,916 48,838 53.025 11,160 13.595 326,721 503.968 207.269 300,819 251,509 47,600 81,033 46.384 32,362 7,438 5,264 30,116 26,167 13,073 12,807 535,550 551,960 186.402 186,402 t 1,220 14,235 833.950 843.995 393,689 392,009 115,506 86,561 3,054 6,011 69,755 76,096 1,155 3.148,486 3,563,338 32,200 9,600 94,690 41.895 5,230 70.748 42,769 639,209 290,674 442,064 78.873 56,461 8.618 41.997 2.100 13,001 702,200 204,000 44,501 824,600 506,689 94,552 2.465 8,900 10,548 73.972 4,342,556 $ (2.549) (2,500) 12,581 7.370 2.857 21.910 31,609 312,488 290.674 141,245 31,273 10,077 1.180 11,881 2,100 (72) 166,650 17.598 33,281 (9.350) 113,000 (20,954) 2,465 8,900 7,494 4.217 (1,165~ 1,194,070 7.005 6.096 6,350 (655) 500 500 730 240 (49O) 6,630 4.880 5.250 (1,380) 10.196 5,319 5,980 (4.216) 2,000 500 1.680 (320) 5,000 2.500 8.100 3,1OO 30,000 25,500 3,000 (27,000) 441,987 470.963 492,662 50,675 7,604 7,281 8.415 811 3,000 3.200 3.000 276,826 285.048 335.723 58,897 471,667 491,370 553,444 81.777 251.894 326.516 331,474 79.580 341,508 304,480 358,594 17,086 1,856,047 1,933,653 2,114,412 258,365 5.004,533 5,496,991 6,456.968 1,452,435 FY 99-0t % Change -8% -21% 15% 21% 120% 45% 283% 96% 47% 66% 22% 16% 39% -1% 31% 9% 297% -1% 29% -18% 245% 6% -100% 38% -9% -67% -21% -41% -16% 62% -90% 11% 11% O% 21% i7% 32% 5% 14% 29% 10.6OO 10,600 10.600 i 39.000 140,050 141,207 2.207 2% 327,816 347,861 374.284 46,468 14% 168,052 223,584 229,155 61,103 36% 1.120.525 1.171,826 1,190,839 70,314 6% 10,374.911 10,460,722 11.283,323 908,412 9% 325,576 339,393 358,169 32,593 10% 583,117 685.876 734,924 151,807 26% 2.200 2,575 2,652 452 21% 209,234 216,052 243.445 34,211 16% 72,341 102,827 103.0OO 30,659 42% 207,530 211,681 216,973 9,443 5% 68.287 61.237 62.768 4,481 8% 937,222 973,338 1,037,997 100.775 11% 37.988 39.637 72.703 34.715 91% 14,574.399 14.987.259 16,062,039 1.487,640 10% 132.048 136.289 146,259 14,211 11% 2,326.620 2,528.050 2,751.841 425,221 18% 2.458,668 2,654,339 2,898.100 439,,432 18% 17.033.067 17.651,598 18,960,139 1.927,072 11% $ 22,037,600 $ 23.148.58~9 $ 25..,417,107 $ 3.379.507 15"/o. I I I I I I I I I I I I I I I I North Andover Public Schools Trend Analysis School Committee Expenditures of Annual Appropriation Fiscal 1999 to 2000 FY 1999 FY 2000 FY 99-00 Actual Actual A;t. ual Change Dept # Dept. Name NON-SALARY EXPENSES Regular Education: 1100 School Committee 1200 Superintendent 1400 Superintendent Support 1450 Supt Support/Tech 2100 Supervisors 2200 Principals 2250 Principal Technology 2300 Teaching 2350 Prof Development 2400 Texts/Instr Equip 2450 Instructional Technology 2500 Library 2600 Audio Visual 2700 Guidance Services 3100 Attendance 3200 Health Services 3300 Transportation 3500 Athletics 3600 Other Services 4100 Operation 4200 Maintenance 4210 Equipment Maintenance 4400 Networking 4450 Comp Tech Maintenance 5310 Leased Equipment 7300 New Equipment 7400 Replacement Equip Special Education: 2100 Supervisors 2150 Supervisor Technology 2250 Principal Technology 2300 Teaching 2400 Texts/Instr Equip 2450 Instructional Technology 2700 Guidance Services 2800 Psych Services 3300 Transportation 4210 Equipment Maintenance 4450 Comp Technology Maint 7300 New Equipment 9100 Other District 9300 Tuition Private School 9400 Collaborative 9410 Spaciaiiat Services TOTAL NON SALARY SALARIES Regular Education: 1100 School Committee 1200 Superintendent 1400 Superintendent Support 2100 Supervisors 2200 Principals 2300 Teaching 2500 Library 2700 Guidance Services 3100 Attendance 3200 Health Services 3400 Food Sen/ices 3500 Athletics 3600 Other Services 4100 Operation 4200 Maintenance Special Education: 2100 Supervisors 2300 Teaching TOTAL SALARIES GRAND TOTAL $ 33,74o $ 12.444 85,603 34,611 2,300 44,482 7,737 319,608 288,707 43,917 49,246 5,899 28,976 12,679 531,250 185,454 12,511 782,532 454,148 108,229 3,514 65,199 3,112,786 66,178 7,651' 109,678 30,872 2,915 48,492 5,656 489,152 152,298 216,204 75,990 46,036 3,707 21,900 12,531 542.915 162,206 14,134 834,305 422.720 77,086 6,013 72.484 3,421,123 5,498 105 6,684 9,307 1,173 4,736 25,258 451,224 7,385 3,000 301,062 452,496 203,351 305,518 1,776,797 4,889,583 4,375 4,879 5,318 367 2,477 29,937 466.445 4,983 3,050 274,601 522,043 301,770 354,213 1~974,458 5,395,581 10,367 139,000 353,409 168,258 1.117.300 10,392.075 325,706 601,076 2,500 211,361 91,557 195,796 59,182 949,846 51,967 14,669,400 130,327 2,347,477 2,478,304 17,147.704 $ 22,037,287 10,400 140,743 358,885 186,175 1,197,808 10,600,601 327,059 686,291 2,576 232,829 102,741 203,585 63,585 1,000,871 41,373 15,155,522 135.890 2,461,490 2,597,380 17,752,902 23,148,483, 32,438 (4,793) 24,075 (3,739) 615 4,010 (2,o81) 169,544 152,298 (72,750) 32,073 (3,210) (2,192) (7,076) (148) 11,665 (23,248) 1,623 51,773 (31,428) (31,143) 2,499 7,285 308,090 (1,123) (105) (1,805) (3,742) (806) (2,259) 4,679 15,221 (2,402) 50 (26,461) 69,547 98,519 51,147 200,460 508,550 33 1,743 5,476 17,917 80.508 165,455 1,353 85,215 76 21,468 11,184 7,789 4,403 51,025 (10,,594). 443,051 5,063 156,984 162.047 605,098 $ 1,113,648 FY 99-00 % Actual 96% -39% 28% -11% 27% 9% -27% 53% -25% 73% -7% -37% -24% -1% 2% -13% 13% 7% -7% -29% 71% 11% 10% -20% -lOO% -27% -40% -69% -48% 19% 3% -33% 2% -9% 15% 48% 11% lO% 0% 1% 2% 11% 7% 2% 0% 14% 3% lO% 12% 4% 7% 5% -2o% 3% 4% 7% 7%