West St. Francois County R-IV School District Statement of Receipts, Disbursements and Changes in Fund Balance – Cash Basis All Governmental Funds Year ended June 30, 2020 CASH RECEIPTS Local County State Federal Other TOTAL CASH RECEIPTS CASH DISBURSEMENTS Current Instruction Attendance and socialwork services Guidance Health services Improvement of instruction Professional development Media services Board of Education services Executive administration Building level administration Operation of plant Security services Pupil transportation Food service Central office support services Community services Capital outlay Debt service Principal Interest and other charges TOTAL CASH DISBURSEMENTS Cash receipts in excess of (less than) cash disbursements OTHER FINANCING SOURCES (USES) Proceeds from sale of property Transfers Fund balance, beginning of year Fund balance, end of year General Fund Special Revenue Fund Debt Service Fund Capital Projects Fund Total Governmental Funds $ 1,716,932 371,908 681,317 750,057 - $ 1,103,129 24,355 4,633,613 844,767 47,286 $ 532,580 83,650 - $ 76,326 68,031 34,008 - $ 3,428,967 547,944 5,314,930 1,628,832 47,286 3,520,214 6,653,150 616,230 178,365 10,967,959 498,386 280 5,707 151,912 26,535 22,095 11,608 64,928 158,927 190,911 915,561 11,932 352,320 572,246 176,201 141,284 - 5,127,777 226,122 167,334 17,537 214,163 5,496 277,065 292,803 19,096 305,757 - - 1,145 83,412 2,014 4,670 14,110 18,795 197,613 5,626,163 280 231,829 151,912 193,869 39,632 225,771 71,569 435,992 483,714 998,973 11,932 373,430 576,916 190,311 465,836 197,613 - - 385,000 199,962 - 385,000 199,962 3,300,833 6,653,150 584,962 321,759 10,860,704 219,381 - 31,268 (143,394) 107,255 1,400 (130,000) 3,952,990 $ 4,043,771 $- 572,225 $ 603,493 130,000 666,514 $ 653,120 1,400 5,191,729 $ 5,300,384 The above Statement of Receipts, Disbursements and Changes in Fund Balances – Cash Basis was prepared by our independent auditor, Catlett & Associates, LLC, CPA’s, and is part of the June 30, 2020 Audit Report. The West St. Francois County R-IV School District’s financial statements were audited in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. The auditor’s opinion of the financial statements was unmodified. The complete audit report is available for inspection at the Superintendent’s office. The independent auditor’s opinion is as follows: “In our opinion, the financial statements referred to above present fairly, in allmaterial respects, the respective cash basis financial position of the governmental activities and each major fund of West St. Francois County R-IV School District, as of June 30, 2020, and the respective changes in cash basis financial position thereof for the year then ended in accordance with the cash basis of accounting described in Note 1.” 7423 12/31

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