Annual Financial Report, PDE For the Fiscal Year Ending 06/30/2013

Transcription

1 LEA Name: Address 1800 Mount Royal Boulevard City Glenshaw, PA Class Size: 2 AUN Number: Pennsylvania Department of Education Comptroller's Office Annual Financial Report, PDE-2057 School District, AVTS/CTC, Special Program Jointures, and Charter School For the Fiscal Year Ending 06/30/2013 CERTIFICATION: By signing this page I agree that the electronic file submitted is a complete and accurate statement of the financial operations and status of the local education agency for the fiscal year. It has been prepared in accordance with generally accepted accounting principles and established Commonwealth of PA reporting guidelines. Wesley Shipley Chief School Administrator Charles W. Bennett Board Secretary (Signature required) (Signature required) Date Date Charles W. Bennett (412) Ext Contact Person Contact Person Telephone Number bennettc@sasd.k12.pa.us Contact Person Address (412) Contact Person Fax Number Mail original signed coversheet to: Bureau of Accounting and Financial Management, Central Agencies and School Finance, 555 Walnut St - 9th Floor, Harrisburg, PA ATTN: AFR 11/27/2013 1:36:51 PM

2 Audit Certification Annual Financial Report: For the Fiscal Year Ending 06/30/2013 (Pursuant to PA School Code Section 218(b)) LEA Name: AUN Number: Audit Certification Due: 12/31/2013 This certification is applicable to: Orig. Annual Financial Report submitted to Comptroller Operations: Annual Financial Report revisions submitted on: Indicate if the school audit was completed prior to submission of this form Yes, audit has been completed No, audit has not been completed Auditing Firm: Auditor Contact Name: Auditor Phone: Auditor CERTIFICATION: By signing this page I agree that the financial statements of the school have been properly audited as noted above pursuant to Article XXIV, and in the auditor's professional opinion, the Annual Financial Report (PDE-2057) submitted on the date referenced is materially consistent with the audited financial statements. Chief School Administrator Board Secretary Signature Wesley Shipley Date Signature Charles W. Bennett Date AFR Contact Person: Charles W. Bennett Phone: Ext: bennettc@sasd.k12.pa.us FAX: Mail completed form to: Bureau of Accounting and Financial Management, Central Agencies and School Finance, 555 Walnut St - 9th Floor, Harrisburg, PA ATTN: AFR NOTE: A new Audit Certification form is due with each AFR Revision.

3 Printed 11/27/2013 1:36:52 BALANCE SHEET - Governmental Funds (NAG) Page GOV-1A Amounts Expressed in Whole Dollars General (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic/ Activity (29) Capital Reserve (690,1850) (31) ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets 0100 Cash and Cash Equivalents 12,973, Investments 0120 Taxes Receivable (Net) 8,797, Due From Other Funds 0141 Due from Other Governments 1,151, State Revenue Receivable 0143 Federal Revenue Receivable 0145 Other Intergovernmental Revenue Receivable 0146 Due From Primary Governments 0147 Due From Component Units 0150 Other Receivables (Include Bond Proceeds Receivable) 25, Advances to Other Funds (Long-Term Loans) 0170 Inventories 0180 Prepaid Expenses / Expenditures 0190 Other Current Assets 81,748 TOTAL ASSETS 23,029, Deferred Outflows Of Resources TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 23,029,385

4 Printed 11/27/2013 1:36:52 BALANCE SHEET - Governmental Funds NAG) Page GOV-1B Capital Reserve 1432 (32) Other Capital Projects Funds (39) Debt Service (40) Permanent (90) Total Governmental Funds Assets 35, ,221 13,258, ,797, ,151, , , , , , ,221 23,809, , ,221 23,809,610

5 Printed 11/27/2013 1:36:52 BALANCE SHEET - Governmental Funds (NAG) Page GOV-2A Amounts Expressed in Whole Dollars General (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic/ Activity (29) Capital Reserve (690,1850) (31) LIABILITIES AND DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities 0400 Due to Other Funds 494, Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Units 0420 Accounts Payable 1,416, Contracts Payable 0440 Curr. Portion of LT Debt (incl. ST Comp Abs, OPEB) 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 4,970, Payroll Deductions and Withholdings 255, Advances from Other Funds 0480 Deferred Revenues 7,813, Other Current Liabilities 207,976 TOTAL LIABILITIES 15,157, Deferred Inflows Of Resources Fund Balances 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 4,175, Unassigned Fund Balance TOTAL FUND BALANCES 3,696,951 7,871,951 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES 23,029,385

6 Printed 11/27/2013 1:36:52 BALANCE SHEET - Governmental Funds NAG) Page GOV-2B Capital Reserve 1432 (32) Other Capital Projects Funds (39) Debt Service (40) Permanent (90) Total Governmental Funds Liabilities 494, ,070 1,704, ,970, , ,813, , ,070 15,445, Fund Balances , , , , ,175, ,696, , , , ,221 8,364,106 23,809,610

7 Printed 11/27/2013 1:36:53 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG) Governmental Funds Page GOV-3A Amounts Expressed in Whole Dollars General (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic/ Activity (29) Capital Reserve (690,1850) (31) REVENUES 6000 Local Sources 46,835, State Sources 23,072, Federal Sources 1,273,135 TOTAL REVENUES EXPENDITURES 71,181, Instruction 40,177, Support Services 21,714, Noninstructional Services 1,579, Fac Acq, Const, and Imp 5110 Debt Service (Principal & Interest) 238, Refund of Prior Year Receipts 26, Short Term Borrowing Interests and Costs TOTAL EXPENDITURES 63,736,108 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 7,445,010 OTHER FINANCING SOURCES (USES) 9110 Bonds Issued (Face Value) (Do not include Refunded Bonds) 9120 Refunding Bonds Issued 9130 Bond Premiums 9200 Proceeds From Extended Term Financing 9300 Interfund Transfers - IN (from other funds) 9400 Sale / Compensation for Fixed Assets 9500 Capital Contributions 9710 Transfers from Component Unit 9720 Transfers From Primary Govt 9900 Other Financing Sources Not Listed (9000 Series) 5120 Debt Service - Refunded Bond Issues (Pmt to Ref Bond Escrow Agent) 5150 Bond Discounts 5200 Interfund Transfers - Out (to other funds) 7,333, Transfer to Component Unit or Primary Government TOTAL OTHER FINANCING SOURCES (USES) (7,333,805)

8 Printed 11/27/2013 1:36:53 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG) Governmental Funds Page GOV-3B Capital Reserve 1432 (32) Other Capital Projects Funds (39) Debt Service (40) Permanent (90) Total Governmental Funds ,445 47,089, ,072, ,273, ,445 71,434,724 40,177, ,070 22,002, ,579, ,193,830 1,193, ,611,671 6,850, , ,481,900 6,611,671 71,829,679 (1,481,739) (6,358,226) (394,955) 900,000 6,433,805 7,333, ,000 6,433, ,333,

9 Printed 11/27/2013 1:36:53 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG) Governmental Funds Page GOV-4A Amounts Expressed in Whole Dollars General (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic/ Activity (29) Capital Reserve (690,1850) (31) SPECIAL AND EXTRAORDINARY ITEMS 8888 Special Items 8889 Extraordinary Items NET CHANGE IN FUND BALANCES 111, Fund Balance - Beginning of Fiscal Year 7,760, Prior Period Adjustment FUND BALANCE - END OF YEAR 7,871,951

10 Printed 11/27/2013 1:36:53 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG) Governmental Funds Page GOV-4B Capital Reserve 1432 (32) Other Capital Projects Funds (39) Debt Service (40) Permanent (90) Total Governmental Funds (581,739) 75,579 (394,955) 823, ,642 8,759, , ,221 8,364,

11 REVENUES Amounts Expressed in Whole Dollars Printed 11/27/2013 1:36:54 Budgeted Amounts Original Final STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REBAG) Actual (Budgetary Basis) Variance With Final Budget Positive (Negative) 6000 Local Sources 45,583,512 45,583,512 46,835,958 1,252, State Sources 22,637,869 22,637,869 23,072, , Federal Sources 1,259,062 1,259,062 1,273,135 14,073 TOTAL REVENUES 69,480,443 69,480,443 71,181,118 1,700,675 EXPENDITURES 1100 Regular Programs 27,247,838 27,247,838 26,569, , Special Programs 10,512,980 10,512,980 10,942,593 (429,613) 1300 Vocational Programs 1,235,640 1,235,640 1,144,660 90, Other Instructional Programs 1,357,534 1,357,534 1,520,554 (163,020) 1500 Nonpublic School Programs 1600 Adult Education Programs 1700 Community/Junior College Programs 1800 Pre-Kindergarten 2100 Pupil Personnel Services 2,619,028 2,619,028 2,692,198 (73,170) 2200 Instructional Staff Services 1,745,692 1,745,692 1,339, , Administrative Services 3,502,252 3,502,252 3,444,897 57, Pupil Health 822, ,076 1,016,847 (194,771) 2500 Business Services 679, , ,694 10, Operation and Maintenance of Plant Services 7,148,535 7,148,535 6,745, , Student Transportation Services 4,454,962 4,454,962 4,589,682 (134,720) 2800 Central & Other Support Services 1,203,805 1,203,805 1,159,570 44, Other Support Services 58,500 58,500 57, Food Services 3200 Student Activities 1,635,114 1,635,114 1,462, , Community Services 106, , ,040 (10,116) 3400 Scholarships and Awards 4000 Fac Acq, Const, and Imp 5110 Debt Service (Principal & Interest) 212, , ,987 (26,758) 5130 Refund of Prior Year Receipts 50,000 50,000 26,800 23, Short Term Borrowing Interests and Costs TOTAL EXPENDITURES 64,592,139 64,592,139 63,736, ,032 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 4,888,304 4,888,304 7,445,011 2,556,707 BUDGET AND ACTUAL General Fund Page GOV-5

12 Amounts Expressed in Whole Dollars OTHER FINANCING SOURCES (USES) 9100 Sale of Bonds 9200 Proceeds From Extended Term Financing 9300 Interfund Transfers - IN (from other funds) 9400 Sale / Compensation for Fixed Assets 9700 Transfers from Comp Unit / Primary Govt 9900 Other Financing Sources Not Listed (9000 Series) 5120 Debt Service - Refunded Bond Issues 5150 Bond Discounts SPECIAL AND EXTRAORDINARY ITEMS Printed 11/27/2013 1:36:54 Budgeted Amounts Original Final STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REBAG) Actual (Budgetary Basis) Variance With Final Budget Positive (Negative) 5200 Interfund Transfers - Out (to other funds) 6,400,000 6,400,000 7,333,805 (933,805) 5300 Transfer to Component Unit or Primary Government 5900 Budgetary Reserve TOTAL OTHER FINANCING SOURCES (USES) (6,400,000) (6,400,000) (7,333,805) (933,805) 8888 Special Items 8889 Extraordinary Items BUDGET AND ACTUAL General Fund Page GOV-6 NET CHANGE IN FUND BALANCES (1,511,696) (1,511,696) 111,206 1,622, Fund Balance - Beginning of Fiscal Year 2,100,000 2,100,000 7,760,746 5,660, Prior Period Adjustment FUND BALANCE - END OF YEAR 588, ,304 7,871,952 7,283,648

13 Printed 11/27/2013 1:36:54 STATEMENT OF NET POSITION (NAP) Proprietary Funds Page PRO-7A Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) TOTAL Internal Service (60) ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Current Assets: 0100 Cash and Cash Equivalents 0110 Investments 0130 Due From Other Funds 0141 Due from Other Governments 230, , Due From Primary Governments 0147 Due From Component Units 0150 Other Receivables (Include Bond Proceeds Receivable) 36,547 36, Inventories 43,536 43, Prepaid Expenses / Expenditures 0190 Other Current Assets Total Current Assets Noncurrent Assets: 0108 Restricted Cash and Cash Equivalents 0160 Advances to Other Funds (Long-Term Loans) 0211 Land 0212 Site Improvements (net) 0220 Building & Building Improvements (net) 310, , Furniture & Equipment (net) 155, , Construction in Progress 0260 LT Prepayments (net Acc Amort LT Prepayments) Total NonCurrent Assets 0910 Deferred Outflows Of Resources 155, ,438 TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES 466, ,349

14 Printed 11/27/2013 1:36:54 STATEMENT OF NET POSITION (NAP) Proprietary Funds Page PRO-8A Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) TOTAL Internal Service (60) LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION Current Liabilities: 0400 Due to Other Funds 0411 Due to Other Governments 0413 Due to Component Units 0420 Accounts Payable 116, , Contracts Payable 0440 Curr. Portion of LT Debt (incl. ST Comp Abs, OPEB) 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholdings Total Current Liabilities Noncurrent Liabilities: 0470 Advances from Other Funds 116, , Deferred Revenues 30,026 30, Other Current Liabilities 0510 Bonds Payable 0520 Extended Term Financing Agreements Payable 0530 Lease Purchase Obligations 0540 LT Portion of Compensated Absences 0550 Authority Lease Obligations 0599 Other Long-Term Liabilities Total NonCurrent Liabilities 30,026 30,026 TOTAL LIABILITIES 146, , Deferred Inflows Of Resources NET POSITION 0791 Invested in Capital Assets Net of Related Debt 155, , Restricted for Legal Purposes ( ) 0799 Unrestricted 164, ,839 TOTAL NET POSITION 320, ,277 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION 466, ,349

15 Printed 11/27/2013 1:36:55 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION (REP) Proprietary Funds Page PRO-9A OPERATING REVENUES Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) 6600 Food Service Revenue 997, , Charges for Services 6999 Other Operating Revenues TOTAL OPERATING REVENUES 997, ,188 TOTAL Internal Service (60) OPERATING EXPENSES 100 Salaries 200 Employee Benefits 300 Purchased Professional and Technical Service 400 Purchased Property Services 6,427 6, Other Purchased Service 1,858,077 1,858, Supplies 108, , Depreciation 27,044 27, Dues and Fees 890 Other Operating Expenditures TOTAL OPERATING EXPENSES 2,000,068 2,000,068 OPERATING INCOME (LOSS) (1,002,880) (1,002,880) NONOPERATING REVENUES (EXPENSES) 6500 Earnings on Investments 6920 Contributions and Donations - Private Sources 6930 Gain / Loss on Sale of Fixed Assets 6991 Refunds of Prior Year Expenditures 7000 State Sources 62,639 62, Federal Sources 845, , Claims and Judgements 830 Interest Expenses TOTAL NONOPERATING REVENUES (EXPENSES) 908, ,420 INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS (94,460) (94,460)

16 Printed 11/27/2013 1:36:55 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION (REP) Proprietary Funds Page PRO-10A Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) TOTAL Internal Service (60) CONTRIBUTIONS AND TRANSFERS 9500 Capital Contributions 9998 Transfers from (to) Component Units or Primary Govt 9999 Transfers In (Out) CHANGE IN NET POSITION (94,460) (94,460) 0041 Net Position - Beginning of Fiscal Year 414, , Accounting Changes / Residual Equity Transfers 0061 Prior Period Adjustment NET POSITION - END OF YEAR 320, ,277

17 Printed 11/27/2013 1:36:56 STATEMENT OF CASH FLOWS (CFP) Proprietary Funds Page PRO-11A Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) TOTAL Internal Service (60) Cash Flows From Operating Activities 9937 Cash Received From Users 990, , Cash Received From Assessments Made to Other Funds 9939 Cash Received From Earnings on Investments 9940 Cash Received From Other Operating Revenue 9941 Cash Payments to Employees For Services 9942 Cash Payments For Insurance Claims 9943 Cash Payments to Suppliers For Goods and Services 1,820,838 1,820, Cash Payments For Other Operating Expenses Net Cash Provided By (Used For) Operating Activities (830,688) (830,688) Cash Flows From Non-Capital Financing Activities 6000 Local Sources 7000 State Sources 56,334 56, Federal Sources 648, , Notes and Loans Received (Repaid) 9918 Interest Paid on Notes/Loans ( ) 9919 Operating Transfers In (Out)/Residual Equity Trans 9920 Operating Transfers In (Out) Primary Government 9921 Operating Transfers In (Out) Component Units 9922 Refund of Prior Year Expenditures (6991) Net Cash Prov By (Used for) Non-Capital Financing Activities 704, ,397 Cash Flows From Capital and Related Financing Activities 4000 Fac Acq, Const, and Imp (5,790) (5,790) 6930 Gain / Loss on Sale of Fixed Assets 9200 Proceeds From Extended Term Financing 9925 Principal Paid on Financing Agreements 9926 Interest Paid on Financing Agreements ( ) 9927 (Inc) Dec in Contributed Capital Net Cash Prov By (Used for) Capital and Related Financing Activities (5,790) (5,790) Cash Flows From Investing Activities 6500 Earnings on Investments 9929 Purchase of Inv Securities / Deposits to Inv Pools 9930 Withdrawls from Investment Pools 9931 Proceeds from Sale and Maturity of Inv Securities 9932 Loans Received (Paid) Net Cash Prov By (Used for) Investing Activities

18 Printed 11/27/2013 1:36:56 STATEMENT OF CASH FLOWS (CFP) Proprietary Funds Page PRO-12A Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) TOTAL Internal Service (60) Net Inc (Dec) in Cash and Cash Flow (132,081) (132,081) 9935 Cash and Cash Equivalents Beginning of Year 132, ,081 Cash and Cash Equivalents at Year End 9900 Other Financing Sources Not Listed (9000 Series) (1,002,880) (1,002,880) Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided by (Used for): 9901 Depreciation and Net Amortization 27,044 27, Provision for Uncollectible Accounts 9903 Other Adjustments 106, , (Inc) Dec In Accounts Receivable ( ) (7,038) (7,038) 9905 Advances to Other Funds (0160) 9906 (Inc) Dec in Inventories (0170) 8,449 8, (Inc) Dec in Prepaid Expenses (0180) 9908 (Inc) Dec in Other Current Assets (0190) 9909 Inc (Dec) in Accounts Payable ( ) 30,683 30, Inc (Dec) in Accrued Salaries/Benefits (0461) 9911 Inc (Dec) in Payroll Deductions/Withholding (0462) 9912 Inc (Dec) in Advances from Other Funds (0470) 9913 Inc (Dec) in Deferred Revenue (0480) 6,957 6, Inc (Dec) in Other Current Liabilities (0490) Total Adjustments Cash Provided By (Used For) Total 172,192 (830,688) 172,192 (830,688)

19 Printed 11/27/2013 1:36:56 STATEMENT OF NET POSITION (NAF) Fiduciary Funds Page FID-13A Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) Other Agency (89) ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets 0100 Cash and Cash Equivalents 130, , Investments 0130 Due From Other Funds 0147 Due From Component Units 0150 Other Receivables 0160 Advances to Other Funds 0170 Inventories 0180 Prepaid Expenses / Expenditures 0190 Other Current Assets 0220 Building & Building Improvements (net) 0230 Furniture & Equipment (net) TOTAL ASSETS 130, , Deferred Outflows Of Resources TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 130, ,770

20 Printed 11/27/2013 1:36:56 STATEMENT OF NET POSITION (NAF) Fiduciary Funds Page FID-13B Component Units (98) Component Units (99) Total Fiduciary Funds 576, , ,448

21 Printed 11/27/2013 1:36:56 STATEMENT OF NET POSITION (NAF) Fiduciary Funds Page FID-14A Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) Other Agency (89) LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Units 0420 Accounts Payable 0430 Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholdings 0470 Advances from Other Funds 0480 Deferred Revenues 0490 Other Current Liabilities 445,770 TOTAL LIABILITIES 445, Deferred Inflows Of Resources Net Position 0791 Invested in Capital Assets Net of Related Debt 0798 Restricted for Legal Purposes ( ) 130, Unrestricted TOTAL NET POSITION 130,678 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION 130, ,770

22 Printed 11/27/2013 1:36:56 STATEMENT OF NET POSITION (NAF) Fiduciary Funds Page FID-14B Component Units (98) Component Units (99) Total Fiduciary Funds , , , , ,448

23 Printed 11/27/2013 1:36:57 STATEMENT OF CHANGES IN NET POSITION (CNAF) Fiduciary Funds Page FID-15A Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Component Units (98) Component Units (99) Additions 9945 Gifts and Contributions 34, Other Additions Deductions 9947 Scholarships Awarded 32, Other Deductions Change In Net Position 1, Net Position - Beginning of Fiscal Year 128, Net Position Held in Trust for Pension Benefits Net Position - End of Fiscal Year 130,678

24 Printed 11/27/2013 1:36:57 STATEMENT OF CHANGES IN NET POSITION (CNAF) Fiduciary Funds Page FID-15B Total Fiduciary Funds 34, , , , ,678

25 Printed 11/27/2013 1:37:00 DETAIL OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES Page REV-17 AMOUNT TOTAL 6000 Revenue from Local Sources 6111 Current Real Estate Taxes 38,715, Public Utility Realty Tax 62, Current Act 511 Taxes - Flat Rate Assessments 30, Current Act 511 Taxes - Proportional Assessments 4,666, Delinq on Taxes Levied/Assessed by the LEA 2,397, Earnings on Investments 32, Revenue From Student Activities 49, State Rev. Rcvd. from Other PA Public Schools 8, Federal IDEA Pass Through Revenue 693, Rentals Contributions and Donations From Private Sources 80, Summer School Tuition 28, Revenue From Community Service Activities 69, All Other Local Revenues Not Specified Total Revenue from Local Sources 46,835, Revenue from State Sources 7110 Basic Education Funding (Gross) 10,441, Tuition - Orphans & Children Placed in Priv. Homes 76, Vocational Education Special Education Funding for School Aged Pupils 3,206, Transportation (Regular and Additional) 1,931, Rental and Sinking Fund Payments 1,360, Health Services 94, State Property Tax Reduction Allocation 2,039, PA Accountability Grant 263, Additional grants not listed elsewhere Revenue for Social Security Payments 1,383, Revenue for Retirement Payments 2,274, Total Revenue from State Sources 23,072,024.83

26 Printed 11/27/2013 1:37:00 DETAIL OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES Page REV-18 AMOUNT TOTAL 8000 Revenue from Federal Sources 8514 NCLB, Title I - Imprv. Acad. Ach. (Disadvantaged) 587, NCLB, Title II - Prep/Trng/Recruit. HQ Tchrs/Prin. 150, NCLB,Title III - Language Instruction Schl Based ACCESS Med Reimb Prog 525, Medical Asst Reimb for Admin Claiming 8, Total Revenue from Federal Sources 1,273,135.43

27 Printed 11/27/2013 1:37:00 DETAIL OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES Page REV-19 AMOUNT TOTAL SUMMARY OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES AMOUNT TOTAL Revenue from Local Sources Revenue from State Sources Revenue from Federal Sources 46,835, ,072, ,273, Other Financing Sources 71,181,118.04

28 Printed 11/27/2013 1:37:00 TAX SCHEDULE - ACT 511 AND ACT 1 Page REV-1 Taxable Assessed Value Tax Levy Taxes Collected 6111 Totals 1,599,094,399 40,984,789 38,634, Current Act 511 Taxes - Flat Rate Assessments 6143 Emergency and Municipal Services Tax 30, Current Act 511 Taxes - Flat Rate Assessments 30, Current Act 511 Taxes - Proportional Assessments 6151 Earned Income Taxes 4,359, Real Estate Transfer Taxes 307, Current Act 511 Taxes - Proportional Assessments 4,666, Total Act 1 and Act 511 Taxes 4,697,394.02

29 Printed 11/27/2013 1:37:01 CONVERSION OF ACCRUAL BASIS TAXES TO CASH BASIS TAXES Page REV-20 REVENUE FROM LOCAL SOURCES TAX REVENUE REPORTED IN CURRENT YEAR CURRENT YEAR TAX ACCRUAL PRIOR YEAR TAX ACCRUAL TAXES COLLECTED IN CURRENT YEAR 6111 Current Real Estate Taxes 38,715, , , ,634, Public Utility Realty Tax 62, , Current Act 511 Taxes - Flat Rate Assessments 30, , Current Act 511 Taxes - Proportional Assessments 4,666, , ,262, ,222, Delinq on Taxes Levied/Assessed by the LEA 2,397, , , ,370, TOTAL TAXES 45,872, , ,430, ,319,544.64

30 Printed 11/27/2013 1:37:01 DELINQUENT TAX SCHEDULE (DTAX) Page SCHED-21 REVENUE FROM DELINQUENT TAXES TAX REVENUE REPORTED IN CURRENT YEAR CURRENT YEAR TAX ACCRUAL PRIOR YEAR TAX ACCRUAL TAXES COLLECTED IN CURRENT YEAR 6411 Delinquent Real Estate Taxes 1,918, ,918, Delinquent Interim Real Estate Taxes 6431 Delinquent Act 1 Earned Income Taxes 6432 Delinquent Act 1 Personal Income Taxes 6451 Delinquent Act 511 Earned Income Taxes 478, , Delinquent Earned Income Taxes TOTAL TAXES 2,397, ,397,286.96

31 Printed 11/27/2013 1:36:59 SUMMARY OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES (TOTE) BY SUBFUNCTIONS Page EXP Instruction Amount 1100 Regular Programs - E/S 26,569, Special and Gifted Education 10,942, Vocational Education Programs 1,144, Other Instructional Programs - E/S 1,520, Support Services 2100 Pupil Personnel 2,692, Instructional Staff 1,339, Administration 3,444, Pupil Health 1,016, Business 668, Operation & Maintenance of Plant Services 6,745, Student Transportation Services 4,589, Central 1,159, Other Support Services 57, Operation of Noninstructional Services 3200 Student Activities 1,462, Community Services 117, Other Expenditures and Financing Uses 5100 Debt Service, Other Expenditures and Fin Uses 265, Interfund Transfers Out 7,333, Total 40,177, ,714, ,579, ,599, TOTAL ACTUAL EXPENDITURES OTHER FINANCING USES 71,069,913.48

32 Printed 11/27/2013 1:36: Instruction Total 100 Personnel Services-Salaries Total Personnel Services-Salaries DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES 23,292, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 5,939, Social Security Contributions 1,778, PSERS Retirement Contributions 2,872, Unemployment Compensation 7, Workmen's Compensation 234, Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 10,834, ,397, Purchased Property Services 430 Repairs and Maintenance 48, Total Purchased Property Services 48, Other Purchased Services 510 Student Transportation Services 7, Tuition 3,404, Travel 5, Miscellaneous Purchased Services 72, Total Other Purchased Services 3,489, Supplies 610 General Supplies 567, Books & Periodicals 184, Total Supplies 752, Property 750 Equipment - Original & Additional 290, Equipment - Replacement 28, Total Property 800 Other Objects Total Other Objects 319, , Total 1000 Instruction 40,177, Page EXP-1

33 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Regular Programs - E/S Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 7,511, ,043, , ,697, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 1,937, ,213, , ,178, Social Security Contributions 572, , , ,271, PSERS Retirement Contributions 909, ,132, , ,059, Unemployment Compensation 7, , Workmen's Compensation 75, , , , Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 3,495, ,132, , ,684, , , , Purchased Property Services 430 Repairs and Maintenance 9, , , Total Purchased Property Services 9, , , Other Purchased Services 562 Tuition to Pennsylvania Charter Schools 310, , ,013, Travel 2, , Other Misc Purchased Services 1, , Total Other Purchased Services 312, , ,017, Supplies 610 General Supplies 219, , , Books & Periodicals 81, , , Total Supplies 300, , , Property 750 Equipment - Original & Additional 160, , , Equipment - Replacement 12, , , Total Property 173, , , Total 1100 Regular Programs - E/S 11,904, ,465, , ,569,300.17

34 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Special and Gifted Education Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 2,824, ,438, , ,669, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 747, , , ,526, Social Security Contributions 216, , , , PSERS Retirement Contributions 343, , , , Workmen's Compensation 28, , , , Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 1,336, ,088, , ,722, , , ,258, Other Purchased Services 510 Student Transportation Services , , Tuition to Other School Districts Within The State 17, , , Tuition to Nonpublic Schools 79, , Tuition to Institutions of Higher Ed and Technical Institutes 19, , Tuition to Approved Private and PA Chartered Schools 598, , Tuition for PRRIs (in-state) and Detention Centers 83, , , Tuition - Other 62, , Travel , , Services Purchased locally 56, , IU Payment by Withholding for Institutionalized Children's Prog 14, , Total Other Purchased Services 713, , , ,192, Supplies 610 General Supplies 11, , , , Books & Periodicals 11, , , Total Supplies 800 Other Objects Total Other Objects 22, , , , , , Total 1200 Special and Gifted Education 5,466, ,586, , ,942,593.24

35 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Vocational Education Programs Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 45, , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 10, , Social Security Contributions 3, , PSERS Retirement Contributions 5, , Workmen's Compensation Total Personnel Services-Employee Benefits 19, , Other Purchased Services 564 Tuition to Career and Technology Centers 1,079, ,079, Total Other Purchased Services 1,079, ,079, Total 1300 Vocational Education Programs 1,144, ,144,660.46

36 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Other Instructional Programs - E/S Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 242, , , , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 168, , , Social Security Contributions 3, , , , PSERS Retirement Contributions 43, , , , Workmen's Compensation , , , Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 216, , , , , , , Other Purchased Services 560 Tuition 199, , Total Other Purchased Services 199, , Supplies 610 General Supplies Total Supplies Total 1400 Other Instructional Programs - E/S 458, , , ,520,554.41

37 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Summer School Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 18, , Personnel Services-Employee Benefits 220 Social Security Contributions 1, , PSERS Retirement Contributions 2, , Workmen's Compensation Total Personnel Services-Employee Benefits 3, , Total 1420 Summer School 22, ,001.53

38 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Homebound Instruction Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 6, , , Personnel Services-Employee Benefits 220 Social Security Contributions , , PSERS Retirement Contributions , , Workmen's Compensation Total Personnel Services-Employee Benefits 1, , , Total 1430 Homebound Instruction 7, , ,941.76

39 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Alternative Regular Education Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 191, , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 56, , Social Security Contributions 14, , PSERS Retirement Contributions 23, , Workmen's Compensation 1, , Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 96, , , , Tuition 560 Tuition 199, , Total Tuition 199, , Total 1440 Alternative Regular Education 499, ,833.07

40 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Adjudicated / Court Placed Programs Elementary Secondary Federal Total BEF Elementary BEF Secondary 500 Other Purchased Services 561 Tuition to Other School Districts Within The State 50, , Total Other Purchased Services 50, , Total 1441 Adjudicated / Court Placed Programs 50, ,562.84

41 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP PDE Approved Alternative Education Programs Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 191, , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 56, , Social Security Contributions 14, , PSERS Retirement Contributions 23, , Workmen's Compensation 1, , Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 96, , , , Other Purchased Services 566 Tuition to Institutions of Higher Ed and Technical Institutes 13, , Tuition for PRRIs (in-state) and Detention Centers 135, , Total Other Purchased Services 149, , Total 1442 PDE Approved Alternative Education Programs 449, ,270.23

42 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Additional Other Instruction Programs Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 217, , , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 168, , Social Security Contributions 1, , , PSERS Retirement Contributions 40, , , Workmen's Compensation , , Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 211, , , , , Supplies 610 General Supplies Total Supplies Total 1490 Additional Other Instruction Programs 429, , ,778.05

43 Printed 11/27/2013 1:36: Support Services Total 100 Personnel Services-Salaries Total Personnel Services-Salaries DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES 8,777, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 2,128, Social Security Contributions 665, PSERS Retirement Contributions 1,066, Tuition Reimbursements 10, Unemployment Compensation 21, Workmen's Compensation 87, Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 3,980, , Purchased Property Services 410 Cleaning Services 47, Utility Services 945, Repairs and Maintenance 383, Rentals 181, Total Purchased Property Services 1,558, Other Purchased Services 510 Student Transportation Services 4,521, Insurance-General 204, Communications 115, Advertising 5, Travel 53, Miscellaneous Purchased Services 59, Total Other Purchased Services 4,960, Supplies 610 General Supplies 797, Energy 452, Books & Periodicals 126, Total Supplies 1,375, Property 750 Equipment - Original & Additional 48, Equipment - Replacement 1, Total Property 800 Other Objects Total Other Objects 50, , Total 2000 Support Services 21,714, Page EXP-12

44 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Pupil Personnel Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 63, ,649, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 5, , Social Security Contributions 4, , PSERS Retirement Contributions 7, , Workmen's Compensation , Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 19, , , , Other Purchased Services 510 Student Transportation Services 39, , Travel 11, Total Other Purchased Services 39, , Supplies 610 General Supplies 17, , Books & Periodicals Total Supplies 17, , Property 750 Equipment - Original & Additional 9, , Total Property 800 Other Objects Total Other Objects 9, , Total 2100 Pupil Personnel 215, ,692,

45 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Supervision Of Pupil Personnel Services Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 76, , , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 13, , , Social Security Contributions 5, , , PSERS Retirement Contributions 9, , , Workmen's Compensation , Total Personnel Services-Employee Benefits 29, , , Other Purchased Services 580 Travel 1, , Total Other Purchased Services 1, , Supplies 610 General Supplies 20, , , Total Supplies 800 Other Objects Total Other Objects 20, , , Total 2110 Supervision Of Pupil Personnel Services 128, , ,689.64

46 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Guidance Services Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 387, , , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 105, , , Social Security Contributions 29, , , PSERS Retirement Contributions 46, , , Workmen's Compensation 3, , , Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 185, , , , , Other Purchased Services 580 Travel Total Other Purchased Services Supplies 610 General Supplies 32, , , Total Supplies 32, , , Total 2120 Guidance Services 605, , ,446,668.75

47 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Psychological Services Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 124, , , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 26, , , Social Security Contributions 9, , , PSERS Retirement Contributions 15, , , Workmen's Compensation 1, , , Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 52, , , , , Other Purchased Services 580 Travel 3, , , Total Other Purchased Services 800 Other Objects Total Other Objects 3, , , Total 2140 Psychological Services 180, , , ,712.86

48 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Social Work Services Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 63, , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 5, , Social Security Contributions 4, , PSERS Retirement Contributions 7, , Workmen's Compensation , Total Personnel Services-Employee Benefits 19, , Other Purchased Services 580 Travel 2, Total Other Purchased Services 2, Total 2160 Social Work Services 82, ,770.52

49 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Student Accounting Services Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 78, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 28, Social Security Contributions 5, PSERS Retirement Contributions 9, Workmen's Compensation Total Personnel Services-Employee Benefits 44, Total 2170 Student Accounting Services 122,913.01

50 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Other Pupil Personnel Services Elementary Secondary Federal Total BEF Elementary BEF Secondary 500 Other Purchased Services 510 Student Transportation Services 39, , Total Other Purchased Services 39, , Supplies 610 General Supplies 17, , Books & Periodicals Total Supplies 17, , Property 750 Equipment - Original & Additional 9, , Total Property 9, , Total 2190 Other Pupil Personnel Services 66, ,443.55

51 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Instructional Staff Elementary Secondary Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 458, , , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 114, , , Social Security Contributions 34, , , PSERS Retirement Contributions 55, , , Workmen's Compensation 4, , , Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 209, , , , , , Purchased Property Services 440 Rentals 4, , , Total Purchased Property Services 4, , , Other Purchased Services 580 Travel 6, , , , Other Misc Purchased Services 1, , Total Other Purchased Services 7, , , , Supplies 610 General Supplies 26, , , Books & Periodicals 71, , , Total Supplies 98, , , Property 750 Equipment - Original & Additional 1, , Total Property 1, , Total 2200 Instructional Staff 795, , , ,339,063.39

52 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Administration Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 1,923, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 432, Social Security Contributions 145, PSERS Retirement Contributions 230, Tuition Reimbursements 6, Workmen's Compensation 18, Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 834, , Purchased Property Services 430 Repairs and Maintenance Rentals 43, Total Purchased Property Services 43, Other Purchased Services 520 Insurance-General 43, Communications 64, Travel 9, Total Other Purchased Services 117, Supplies 610 General Supplies 31, Total Supplies 800 Other Objects Total Other Objects 31, , Total 2300 Administration 3,444,897.44

53 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Board Services Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 6, Personnel Services-Employee Benefits 220 Social Security Contributions PSERS Retirement Contributions Workmen's Compensation Total Personnel Services-Employee Benefits 1, Other Purchased Services 520 Insurance-General 33, Travel Total Other Purchased Services 33, Supplies 610 General Supplies 4, Total Supplies 800 Other Objects Total Other Objects 4, , Total 2310 Board Services 64,556.66

54 Printed 11/27/2013 1:36:58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Tax Assessment And Collection Services Federal Total BEF Elementary BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 49, Personnel Services-Employee Benefits 220 Social Security Contributions 3, Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 3, , Other Purchased Services 520 Insurance-General 10, Total Other Purchased Services 10, Supplies 610 General Supplies 4, Total Supplies 4, Total 2330 Tax Assessment And Collection Services 274,746.07