14.1-14.7 PROJECT EXPENDITURES
14.1 Construction
Record payments to contractors for construction costs pursuant to contract including change orders. Include:
- general construction
- heating and ventilating
- plumbing
- electrical,
- etc.
14.2 Incidental Construction
- Architects' Commissions and Expenses - payments of architects' commissions and other expenses of the architect. Record clerk of the work's expenses when employed and paid by the architect.
- Site Acquisition - costs of site acquisition including options, demolition of existing structures and other expense of preparation of the site
- Furniture and Equipment - capital project expenditures for furniture and other equipment
- Other Incidental Costs - advertising costs, bond and note issue expense (Printing, travel, etc.) watchmen, clerk of the works (unless paid by the architect), legal services, surveying, site improvement, utility system, etc.
14.3-14.6 OTHER DISBURSEMENTS
14.3 Purchase of Buildings - record cost of acquiring an existing building
14.4 Interest - record payments from capital fund monies of interest charges on notes
14.5 Collection Expenditures - record capital project expenditures for books, films, serials, etc.
14.8 Transfer to Operating Fund
- Record funds transferred from Capital Fund into Operating Fund. (Must be same as question 11.22, Transfer from Capital Fund, Operating Fund receipts).
14.9 Non-Project Expenditures
Record all non-project expenditures including:
- Amounts paid to redeem bond anticipation notes and revenue anticipation notes;
- repayment of advances from the operating fund;
- the cost price of investments purchased
- any other non-projected costs.
14.10 Total Cash Disbursements and Transfers
14.11 Balance in Capital Fund - Ending Balance for the Fiscal Year ending 2020.
14.12 Total Cash Disbursements and Balance - Sum of questions 14.10 and 14.11 (Must equal question 13.13 Capital Fund Receipts)
