Comprehensive Annual Financial Report - Harford County Public ...

Schedule A
Harford County Public Schools
FOOD SERVICE FUND
(SPECIAL REVENUE FUND)
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE COMPARED TO BUDGET (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 2012
Variance
Favorable
Budget Actual (Unfavorable)
Revenues
Cafeteria sales $ 8,082,891 $ 7,858,551 $ (224,340)
Federal Aid
School Lunch Program 4,387,147 4,598,136 210,989
School Breakfast Program 1,198,172 1,520,679 322,507
Summer Food Program 95,000 119,881 24,881
Fresh Fruits and Vegetables Program - 53,186 53,186
U.S.D.A. Commodities 875,000 847,618 (27,382)
Total federal aid 6,555,319 7,139,500 584,181
State Aid
Child Feeding Program 292,093 331,667 39,574
Local Aid
Local revenue 189,811 189,811 -
Interest earned 250 - (250)
Miscellaneous revenue - 158,884 158,884
Total revenues $ 15,120,364 15,678,413 558,049
Expenditures
Salaries and wages 5,477,369 5,406,166 71,203
Contracted services 346,000 356,770 (10,770)
Supplies and materials 6,255,210 6,326,470 (71,260)
Other charges 2,014,785 1,916,019 98,766
Furniture and equipment 152,000 290,906 (138,906)
U.S.D.A. commodities 875,000 904,975 (29,975)
Total expenditures $ 15,120,364 15,201,306 (80,942)
Excess of revenues over expenditures 477,107
Total fund balance at July 1, 2011 2,287,739
Increase (decrease) in nonspendable fund balance - U.S.D.A. inventory (57,357)
Total fund balance 2,707,489
Nonspendable fund balance - U.S.D.A. inventory - end of year (236,627)
Fund balance at June 30, 2012 - unassigned $ 2,470,862
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