Instructions for completing Federal Indirect Rate proposal to the Department of Education & Early Development Schedule A I. Fill in column (1) Total Gov't Funds Expended using District Audit for FY2015 A. Use the district's " Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds" page. 1. Use the Governmental Funds Total column from the audit B. When filling in function 510 use the indented 510 for the total from your audit. 1. Fill in the Board of Education total expended - (provided by district) 2. Fill in the Office of the Superintendent total expended - (provided by district) 3. The row labeled District Administration (less BOE and OS) will calculate automatically - no input is needed C. The 'Total Expenditures' of this column should match the total from your audit. If not, verify amounts were input correctly. II. Next go to the Excludable Costs tab . This tab will automatically feed totals into columns 2-6 on Schedule A. A. Detail for Column 2 (Capital Outlay) Add additional rows as needed 1. From the district audit, go to "General (School Fund) Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual" page a. Search through each function and record each occurance of 'Equipment', with page number, in the appropriate function 2. Next go to each Special Revenue Fund Schedule a. Search through each fund and record each occurance of 'Equipment', with page number, in the appropriate function. b. If 'Equipment' appears in a Teacher Housing Special Revenue Fund, do not record it here it will be picked up in Column 6. 3. For Function 880 Construction & Facilities Acquisition record the total of all expenditures including 'Equipment' from each capital project fund. B. Detail for Column 3 (Debt Financed) 1. If the district had any reportable debt service in their current years audit then record that amount, with page number. C. Detail for Column 4 (Fines & Penalties) 1. If the district had any reportable fines or penalties in their current years audit then record that amount, with page number. Note: that these would normally appear in function 550. D. Detail for Column 5 (PERS & TRS on behalf) 1. From the supplemental form completed and submitted to the Department with all TRS and PERS breakouts by function. Fill in the appropriate amounts by function. 2. For function 510, fill in the total for that function and also break out the Board of Education and Office of the Superintendent. a. The rows labeled District Administration (less BOE and OS) will calculate automatically - no input is needed E. Detail for Column 6 (Other Excludable Costs) Add additional rows as needed 1. From the district audit, go to "General (School Fund) Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual" page a. Search through each function and record each occurance of Tuition & Stipends, Indirect Costs, Indirect Cost Recovery and Scholarships, with page number and category type, in the appropriate function. 2. Next go to each Special Revenue Fund Schedule a. Search through each fund and record each occurance of Tuition & Stipends, Indirect Costs and Scholarships, with page number and category type, in the appropriate function. b. If the district has a Teacher Housing Special Revenue Fund, for this fund only, record the total expenditures in function 600, with page number and category type. c. If the district has a Food Service Fund, for this fund only, record Food & Milk Supplies(Supplies, Materials, and Media), with page number and category type. III. The totals in Column 7 (Net Expenditures) of Schedule A should auto calculate. A. This is the total of Column 1 less Columns 2-6. No input is necesssary. IV. Fill in Column 8 (Direct Expenses in Spec. Rev. Funds) of Schedule A A. Search through each Federally funded special revenue fund and record any Direct Expenditures found in functions 510 or 550 (excluding object code 495). These expenditures will be treated as Direct Costs. V. Column 9 (Indirect Costs) will automatically fill in for functions 510 and 550 of Schedule A. A. If you have a district wide maintenance director, in order to include this as indirect for function 600, complete the tab labeled O&M Indirect . The total calculated will automatically fill into Schedule A. 1. Read the Operations and Maintenance Director Guidelines. If your district qualifies then, a. Fill in the salary and benefit lines along with the PERS/TRS on-behalf (for subtraction) for that position. VI. Column 10 (Direct & Disallow Costs) will automatically fill in for all functions of Schedule A. VII. To insure that everything is input correctly there are two (2) Grand Totals that should calculate on Schedule A. A. The district form is in balance if the Grand Total matches the number stated in the Total Expenditures. Schedule C I. This form will calulate your Restricted Federal Indirect Rate (with Carry Forward). No input is necessary on this form.
24
Embed
Indirect Rate Example - ALASBO · Frequently Asked Questions about the Restrcited Federal Indirect Rate Proposals 1. How and to whom do I submit my district Indirect proposal? The
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
Instructions for completing Federal Indirect Rate proposal to the Department of Education & Early Development
Schedule A
I. Fill in column (1) Total Gov't Funds Expended using District Audit for FY2015
A. Use the district's "Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds" page.1. Use the Governmental Funds Total column from the audit
B. When filling in function 510 use the indented 510 for the total from your audit.1. Fill in the Board of Education total expended - (provided by district)2. Fill in the Office of the Superintendent total expended - (provided by district)3. The row labeled District Administration (less BOE and OS) will calculate automatically - no input is needed
C. The 'Total Expenditures' of this column should match the total from your audit. If not, verify amounts were input correctly.
II. Next go to the Excludable Costs tab . This tab will automatically feed totals into columns 2-6 on Schedule A.
A. Detail for Column 2 (Capital Outlay) Add additional rows as needed 1. From the district audit, go to "General (School Fund) Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual" page
a. Search through each function and record each occurance of 'Equipment', with page number, in the appropriate function 2. Next go to each Special Revenue Fund Schedule
a. Search through each fund and record each occurance of 'Equipment', with page number, in the appropriate function. b. If 'Equipment' appears in a Teacher Housing Special Revenue Fund, do not record it here it will be picked up in Column 6.
3. For Function 880 Construction & Facilities Acquisition record the total of all expenditures including 'Equipment' from each capital project fund.
B. Detail for Column 3 (Debt Financed) 1. If the district had any reportable debt service in their current years audit then record that amount, with page number.
C. Detail for Column 4 (Fines & Penalties) 1. If the district had any reportable fines or penalties in their current years audit then record that amount, with page number. Note: that these would normally appear in function 550.
D. Detail for Column 5 (PERS & TRS on behalf)1. From the supplemental form completed and submitted to the Department with all TRS and PERS breakouts by function. Fill in the appropriate amounts by function.2. For function 510, fill in the total for that function and also break out the Board of Education and Office of the Superintendent.
a. The rows labeled District Administration (less BOE and OS) will calculate automatically - no input is needed
E. Detail for Column 6 (Other Excludable Costs) Add additional rows as needed 1. From the district audit, go to "General (School Fund) Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual" page
a. Search through each function and record each occurance of Tuition & Stipends, Indirect Costs, Indirect Cost Recovery and Scholarships, with page number and category type, in the appropriate function.
2. Next go to each Special Revenue Fund Schedulea. Search through each fund and record each occurance of Tuition & Stipends, Indirect Costs and Scholarships, with page number and category type, in the appropriate function. b. If the district has a Teacher Housing Special Revenue Fund, for this fund only, record the total expenditures in function 600, with page number and category type. c. If the district has a Food Service Fund, for this fund only, record Food & Milk Supplies(Supplies, Materials, and Media), with page number and category type.
III. The totals in Column 7 (Net Expenditures) of Schedule A should auto calculate.
A. This is the total of Column 1 less Columns 2-6. No input is necesssary.
IV. Fill in Column 8 (Direct Expenses in Spec. Rev. Funds) of Schedule A
A. Search through each Federally funded special revenue fund and record any Direct Expenditures found in functions 510 or 550 (excluding object code 495). These expenditures will be treated as Direct Costs.
V. Column 9 (Indirect Costs) will automatically fill in for functions 510 and 550 of Schedule A.
A. If you have a district wide maintenance director, in order to include this as indirect for function 600, complete the tab labeled O&M Indirect . The total calculated will automatically fill into Schedule A.
1. Read the Operations and Maintenance Director Guidelines. If your district qualifies then, a. Fill in the salary and benefit lines along with the PERS/TRS on-behalf (for subtraction) for that position.
VI. Column 10 (Direct & Disallow Costs) will automatically fill in for all functions of Schedule A.
VII. To insure that everything is input correctly there are two (2) Grand Totals that should calculate on Schedule A.
A. The district form is in balance if the Grand Total matches the number stated in the Total Expenditures.
Schedule C
I. This form will calulate your Restricted Federal Indirect Rate (with Carry Forward). No input is necessary on this form.
Frequently Asked Questions about the Restrcited Federal Indirect Rate Proposals
1. How and to whom do I submit my district Indirect proposal?The department is requesting that all proposals be submitted electronically in Excel format to Meridith Boman at [email protected] PDF Copies with signatures should be submitted in addition to the Excel form.Forms must be received prior to December 31st.
2. How is my rate calculated?The Indirect Rate is calculated using a fixed rate with carry forward provision. This means that your rate isfixed for a specified future period based on an estimate of that period's level of operation. However, when the actual costs of that period become known, the difference between the estimate and the actual costs are carried-forward as an adjustment to a subsequent period.
I certify that the information contained herein has been prepared in accordance with the instructions issued by EED and conforms with the criteria in OMB Circular A-87, and is correct to the best of my knowledge and belief. No costs other than those incurred by thisagency have been included in the indirect cost rate application. The same costs that havebeen treated as indirect costs have not been and will not be claimed as direct costs, andsimilar types of costs have been accorded consistent treatment. All expenditures detailed onthe application form have been made, and records supporting them have been maintainedand are available for review and/or audit.
We hereby apply for the following indirect cost rate:
Federal Programs - Restricted with Carry Forward 2.85%
Superintendent’s Certification Date
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~EED USE ONLY
Your proposal has been accepted and the following rate approved:
Federal Programs - Restricted with Carry Forward
This rate becomes effective July 1, 2016 and remains in effect until June 30, 2017 and will apply to all eligible federally assisted programs as appropriate.
Federal law or grant conditions may limit the amount of indirect cost or the indirect cost rate. For example, if the approved restricted rate is five percent and the law allows only a three percent rate of recovery, then only indirect cost equal to three percent of the direct costs for that program may be recovered.
Alaska Department of Education & Early Development Date
FY2017 Federal Indirect RateAs submitted to the Department of Education & Early Development
School District Certification and Request for Authorized Indirect Rate
Form #05-02-007
SCHEDULE C WORKSHEETCarry Forward and Restricted Indirect Rate Computation
As submitted to the Department of Education & Early DevelopmentFY2017 Indirect Rate based on Fiscal Year Ended June 30, 2015
TOTAL EXPENDITURES 173,595,018 46,238,701 32,555 13,680,772 4,058,689 109,584,301 3,108,696 106,475,605GRAND TOTAL 173,595,018 109,584,301
These two totals should be the same. They shouldNotes: 1 - Include total expenditures in Governmental Funds from District Audit also match the Sched. Of Rev, Expend & Change in Initial Rate = 2.92%
2 - Include equipment and 880 capital projects Fund Balance in the audit.5 - PERS & TRS on behalf - Include all contributions paid by the state on-behalf of the district for increased PERS & TRS rates. Initial Rate is before any Carry Forward6 - Include indirect costs, tuition & stipends, food & milk supplies, teacher housing, scholarships7 - Net Expenditures is column 1 less columns 2-68 - Direct Federal Expenditures charged in a Special Revenue Fund to function 510 or 550 excluding object code 495.9 - Indirect Costs of column 7 less any direct charges recorded in column 810 - Direct & Disallowed Costs of column 7 plus direct charges recorded in column 8
Total PERS/TRS on-behalf for Instruction 8,268,658
200 Special Education Instruction Page TRS - On behalf 1,094,019 200 Special Education Instruction Page PERS - On behalf 208,021
Total PERS/TRS on-behalf for Special Education Instruction 1,302,040
220 Special Education Support Services - Students Page TRS - On behalf 281,726 220 Special Education Support Services - Students Page PERS - On behalf 26,300
Total PERS/TRS on-behalf for Special Education Support Services - Students 308,026
300 Support Services - Students Page TRS - On behalf 253,635 300 Support Services - Students Page PERS - On behalf 243,203
Total PERS/TRS on-behalf for Support Services - Students 496,838
350 Support Services - Instruction Page TRS - On behalf 534,756 350 Support Services - Instruction Page PERS - On behalf 193,896
Total PERS/TRS on-behalf for Support Services - Instruction 728,652
400 School Administration Page TRS - On behalf 1,277,185 400 School Administration Page PERS - On behalf
Total PERS/TRS on-behalf for School Administration 1,277,185
450 School Administration Support Services Page TRS - On behalf 450 School Administration Support Services Page PERS - On behalf 198,275
Total PERS/TRS on-behalf for School Administration Support Services 198,275
510 District Administration Page TRS - On behalf 52,395 510 District Administration Page PERS - On behalf 11,755 Total for 510
Total PERS/TRS on-behalf for District Administration 64,150
Board of Education Page TRS - On behalf Board of Education Page PERS - On behalf
Total PERS/TRS on-behalf for Board of Education -
Office of the Superintendent TRS - On behalf 52,395 Office of the Superintendent PERS - On behalf 11,755
Total PERS/TRS on-behalf for Office of the Superintendent 64,150
District Administration (Less BOE and OS) Page TRS - On behalf - No input neededDistrict Administration (Less BOE and OS) Page PERS - On behalf - will calculate remain
Total PERS/TRS on-behalf for District Administration (Less BOE and OS) -
550 District Administration Support Services Page TRS - On behalf 16,920 550 District Administration Support Services Page PERS - On behalf 190,549
Total PERS/TRS on-behalf for District Administration Support Services 207,469
600 Operation & Maintenance of Plant Page TRS - On behalf 600 Operation & Maintenance of Plant Page PERS - On behalf 703,079
Total PERS/TRS on-behalf for Operation & Maintenance of Plant 703,079
700 Student Activities Page TRS - On behalf 126,400 700 Student Activities Page PERS - On behalf
Total PERS/TRS on-behalf for Student Activities 126,400
760 Student Transportation Page TRS - On behalf 760 Student Transportation Page PERS - On behalf
Total PERS/TRS on-behalf for Student Transportation -
Total PERS/TRS on-behalf for Adult & Continuing Education Instruction -
780 Community Service Page TRS - On behalf 780 Community Service Page PERS - On behalf
Total PERS/TRS on-behalf for Community Service -
790 Food Service (Fund Only) Page TRS - On behalf 790 Food Service (Fund Only) Page PERS - On behalf
Total PERS/TRS on-behalf for Food Service (Fund Only) -
Grand Total for all PERS/TRS on-behalf 13,680,772
Form #05-02-007
EXCLUDABLE COSTS TABIndirect Cost Rate Notes
As submitted to the Department of Education & Early DevelopmentFY2017 Indirect Rate based on Fiscal Year Ended June 30, 2015
Detail for Column 6 (Other Excluded Costs)
Account Description Audit Page Category Amount100 Instruction Page 38 Tuition/Stipends 15,224 Tuition & Stipends100 Instruction Page 77 Tuition/Stipends 305 MUST be reported in 100 Instruction Page 37 Tuition/Stipends 8,095 the audit as object 480
Total Excluded Costs for Instruction 23,624 in order to qualify.
200 Special Education Instruction PageTotal Excluded Costs for Special Education Instruction -
220 Special Education Support Services - Students PageTotal Excluded Costs for Special Education Support Services - Students -
300 Support Services - Students PageTotal Excluded Costs for Support Services - Students -
350 Support Services - Instruction Page 79 Tuition/Stipends 2,505 350 Support Services - Instruction Page 80 Tuition/Stipends 632 350 Support Services - Instruction Page 86 Tuition/Stipends 109,585
Total Excluded Costs for Support Services - Instruction 112,722
400 School Administration PageTotal Excluded Costs for School Administration -
450 School Administration Support Services PageTotal Excluded Costs for School Administration Support Services -
510 District Administration PageTotal Excluded Costs for District Administration -
511 Board of Education Page 40 Board Stipends 70,701 Total Excluded Costs for Board of Education 70,701
512 Office of the Superintendent PageTotal Excluded Costs for Office of the Superintendent -
550 District Administration Support Services Page 41 Indirect Cost Recovery (198,885) 550 District Administration Support Services Page 64 Indirect Costs 16,237 All indirect costs here. 550 District Administration Support Services Page 63 Indirect Costs 1,048 Do not record costs in550 District Administration Support Services Page 60 Indirect Costs 2,259 any other functions. 550 District Administration Support Services Page 61 Indirect Costs 2,376 This should net to zero550 District Administration Support Services Page 65 Indirect Costs 29,771 or close.550 District Administration Support Services Page 66 Indirect Costs 6,293 550 District Administration Support Services Page 70 Indirect Costs 51,164 550 District Administration Support Services Page 73 Indirect Costs 15,292 550 District Administration Support Services Page 77 Indirect Costs 7,386 550 District Administration Support Services Page 78 Indirect Costs 46 550 District Administration Support Services Page 79 Indirect Costs 40,798 550 District Administration Support Services Page 80 Indirect Costs 17,611 550 District Administration Support Services Page 81 Indirect Costs 5,394 550 District Administration Support Services Page 85 Indirect Costs 3,210
Total Excluded Costs for District Administration Support Services -
780 Community Service PageTotal Excluded Costs for Community Service -
Include Fresh Fruits &790 Food Service (Fund Only) Page Food & Milk Supplies 2,464,790 Veggies Supplies if
Total Excluded Costs for Food Service (Fund Only) 2,464,790 you have that fund, too.
860 Expendable Trust PageTotal Excluded Costs for Expendable Trust -
Grand Total for all Other Excluded Costs 4,058,874
Form #05-02-007
Operations and Maintenance IndirectIndirect Cost Rate Notes
As submitted to the Department of Education & Early Development
FY2017 Indirect Rate based on Fiscal Year Ended June 30, 2015
Operations and Maintenance Director Guidelines
1. Only one position/person is allowed. Substitutes and temporaries are not allowed.
2. Standard benefits are allowed. PERS/TRS on-behalf payments must be removed.
3. This positions only function is the oversight and management of the Operations and Maintenance Division, which in
turn serves the entire organization.
4. If this positions function is not as described in (3) above, the inclusion is not allowed.
5. This sheet, or the equivalent , will be required to be completed in order to include the indirect expense.
6. By signing the Certification page your district certifies that it meets the above guidelines for inclusion of Operations and
Maintenance as indirect.
600 Operations and Maintenance Director
Salary 103,943
Total Benefits 80,119
Total Salary and Benefits 184,062
Less PERS/TRS on-behalf 14,386
Allowable Salary and Benefits 169,676
Other items in Operations and Maintenance such as Rent, Electricity, Heating Fuel, Insurance, Garbage, Janitorial Services
and Supplies are not allowed.
Exhibit C-3
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
Total Govern-
General Nonmajor mental Year Ended June 30, 2013 Fund Funds Funds
Revenues: Local sources:
City/Borough- direct appropriations $ 1,042,333 $ 16,838 $1,059,171 In-kind services performed by City/Borough 248,573 248,573 Food services 31,866 31,866 Other local revenue 39,401 71,065 110,466 E-rate revenue 418,722 418,722
Total local sources 1,749,029 119,769 1 ,868, 798
State sources 5,942,130 171,597 6,113,727
Federal sources: Direct 944,627 92,883 1,037,510 Through the State of Alaska 277,167 277,167
Total federal sources 944,627 370,050 1,314,677
Other sources -
Proceeds from sale of property and equipment 3,125 3,125 Total revenues 8,638,911 661,416 9,300,327
Expenditures: Instruction 3,957,048 277,893 4,234,941 Special education instruction 503,094 5,230 508,324 Special education support services - students 125,384 49,965 175,349 Support services - instruction 751,054 89,391 840,445 School administration 377,502 377,502 School administration support services 159,122 159,122 District administration 547,776 547,776 District administration support services 354,370 18,462 372,832 Operations and maintenance of plant 1,637,878 89,774 1 '727,652 Student activities 249,510 249,510 Student transportation 64,604 64,604 Adult and continuing education instruction 71,412 71,412 Food services 187,765 187,765
Total expenditures 8,662,738 854,496 9,517,234
Excess of revenues over (under) expenditures (23,827) (193,080) (216,907)
Other financing sources (uses): Transfers in 195,000 195,000
Transfers out (195,000) (195,000)
Net other financing sources (uses) (195,000) 195,000
Net change in fund balances (218,827) 1,920 (216,907)
Beginning fund balances 1,768,530 156,043 1,924,573
Ending fund balances $ 1,549,703 $ 157,963 $1 '707,666
See accompanying notes to basic financial statements.
22
_..._
maboman
Highlight
II
II
:1
General (School Operating) Fund
Schedule of Revenues, Expenditures and
Changes in Fund Balance · Budget and Actual
Final Year Ended June 30, 2013 Budget
7 1
Revenues: Local sources:
II City/Borough ·direct appropriations s 1,292,000 s I <t In-kind services performed by City/Borough 'I 0 Other local revenue 20,000 '!i E·rate revenue 41,000
Total local sources 1,353,000
State sources: 'f::J Public School Funding 4,728,000 'iC; TRS on-behalf S"l PERS on-behalf , /SB 160 payment 108,500 .·· ( Other state revenue Total state sources 4,836,500
Federal sources · direct · J() impact aid 965,000
Total federal sources 965,000
Other sources · 1-<Il Proceeds from sale of property and equipment
Total revenues 7,154,500
Expenditures: t¥ Instruction:
i 10 Certificated salaries 1,851,400 !.1 oNon-certificated salaries 235,600 Jb" Employee benefits 805,506 1"1 ;20)tudent travel 110,000 'ffto Other purchased services 68,200 '!50 Supplies, materials and media 353,200 (!Ci Other expenditures 1,500 :;i 0 Equipment 131,145
'fJOUtility services WO Other purchased services </'SOSupplies, materials and media ~'/A:! Other expenditures 510 Equipment Total school administration
. Y'Xfhool administration support services: J:l1>Non-certificated salaries ~ Employee benefits Total school administration support services
~District administration: 310 Certificated salaries J~ Non-certificated salaries l(;o Employee benefits 'f/0 Professional and technical services lf,2¢ Staff travel lf'Jo Utility services 4/fO Other purchased services f(f!J Supplies, materials and media 1!'1" Other expenditures 51° Equipment Total district administration
syoistrict administration support services: J.z., Non-certificated salaries Jt¢J Employee benefits '110 Professional and technical services 'f.2aStaff travel ,<li0 Utility services 4'¥'oother purchased services 'ftl'fflnsurance and bond premiums
4'JO Supplies, materials and media ~16 Other expenditures q'/?indirect costs '>to Equipment Total district administration support services
s
49
Final Budget
28,500 500
20,000 1,800 4,500
334,196
83,650 65,072
148,722
110,000 54,700
130,640 80,000 88,000 10,000
6,000 17,200 10,700 11,700
518,940
133,075 75,325 53,100 7,000 8,000 8,000
21,000 6,000 4,200
(10,000) 5,700
'311,400
s
Actual
21,307 423
12,084 800
377,502
86,062 73,060
159,122
140,000 59,745
180,696 39,727 75,766 10,702 6,115
16,457 9,456 9,112
547,776
138,682 103,046
52,860 7,564 2,967
34,211 20,521
3,916 4,791
(18,462) 4,274
354,370
Variance Positive
(Negative)
s 7,193 77
7,916 1,000 4,500
(43,306)
(2,412) (7, 988)
(10,400)
(30,000) (5,045)
(50,056) 40,273 12,234
(702) (115) 743
1,244 2,588
(28,836)
(5,607) (27, 7Z1)
240 (564)
5,033 (26,211)
479 2,084
(591) 8,462 1,426
(42,970)
~I
:l
maboman
Highlight
maboman
Highlight
maboman
Highlight
maboman
Highlight
maboman
Highlight
maboman
Highlight
~ Exhibit G-1, continued
General (School Operating) Fund
Schedule of Revenues, Expenditures and
Changes in Fund Balance · Budget and Actual, continued
Variance
Final Positive Year Ended June 30, 2013 Budget Actual (Negative)
. Expenditures, continued: tJifJ Operations and maintenance of plant:
oio Non-certificated salaries $ 245,100 $ 227,741 $ 17,359 3bo Employee benefits 96,915 137,254 (40,339) 111 o Professional and technical services 10,000 6,900 3,100 4 ~•Staff travel 4,500 2,468 2,032 'IJ"Utility services 17,600 18,888 (1 ,288) 1/:ll'Energy 818,000 830,795 (12,795) 41JoOther purchased services 39,500 194,417 (154, 917) 41/rl nsurance and bond premiums 10,400 81,496 (71 ,096) li5'0Supplies, materials and media 127,850 121,748 6,102 '""Equipment 14,700 16,171 (1 ,471) Total operations and maintenance of plant 1,384,565 1,637,878 (253,313)