Annual Financial Re port, PDE For the Fiscal Year Ending 06/30/2014

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 Re port, PDE-2057 School District, AVTS/CTC, Special Program Jointures, and Charter School For the Fiscal Year Ending 06/30/2014 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 11/13/ :22:11 AM

2 Validations Failed Page 1 of 1 Contact Information: Charles W. Bennett Extension: 2807 bennettc@sasd.k12.pa.us Index Validation Failed Amount Bond Data Entry: All entry lines for General Obligation Bonds, Authority Building Obligations, and Other Long Term Debt must include amounts for Interest Paid during current fiscal year. Correct data or enter a justification. Govt Funds, Gen Obg Bonds Justification: Capital appreciation bonds, no bonds matured in current year Bond Data Entry: All entry lines for General Obligation Bonds, Authority Building Obligations, and Other Long Term Debt must include amounts for Current Portion Due Within One Year (including principal and interest). Correct data of enter a justification. Govt Funds, Gen Obg Bonds Justification: Capital apprrciation bonds, no bonds matured in current year Current Tax Revenue amount cannot exceed 30% variance from prior year amount. Correct the data or enter a justification. 6153, Current AFR Rev Detail 6153, Prior AFR Rev Detail Justification: Revenues fluctuates between years SESS Schedule amounts vary from prior year by 40% or more. Correct the data or enter a justification. SESS Schedule 2260 Prior Year SESS Schedule 2260 Justification: No expenditures in prior year. Last Run: 11/13/ :04:18 AM

3 Audit Certification Annual Financial Report: For the Fiscal Year Ending 06/30/2014 (Pursuant to PA School Code Section 218(b)) LEA Name: AUN Number: Audit Certification Due: 12/31/2014 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.

4 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 10,215, Investments 0120 Taxes Receivable (Net) 9,067, Due From Other Funds 0141 Due from Other Governments 2,391, 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 TOTAL ASSETS 21,699, Deferred Outflows Of Resources TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 21,699,458

5 BALANCE SHEET - Governmental Funds NAG) Page GOV-1B Capital Reserve 1432 (32) Other Capital Projects Funds (39) Debt Service (40) Permanent (90) Governmental Funds Assets 138, ,511 10,691, ,067, ,729 62, ,391, , , ,511 22,238, , ,511 22,238,599

6 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 62, Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Units 0420 Accounts Payable 944, Contracts Payable 0440 Curr. Portion of LT Debt (incl. ST Comp Abs, OPEB) 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 5,026, Payroll Deductions and Withholdings 38, Advances from Other Funds 0480 Unearned Revenues 0490 Other Current Liabilities 236,014 TOTAL LIABILITIES 6,308, Deferred Inflows Of Resources 8,135,637 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 3,080,110 7,255,110 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES 21,699,458

7 BALANCE SHEET - Governmental Funds NAG) Page GOV-2B Capital Reserve 1432 (32) Other Capital Projects Funds (39) Debt Service (40) Permanent (90) Governmental Funds Liabilities 62, , , ,026, , , , ,000 8,718 6,327,429 8,135, Fund Balances , , , , ,175, ,080, , , , ,511 7,775,533 22,238,599

8 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 47,501, State Sources 24,287, Federal Sources 957,241 TOTAL REVENUES EXPENDITURES 72,745, Instruction 42,424, Support Services 22,949, Noninstructional Services 1,661, Fac Acq, Const, and Imp 5110 Debt Service (Principal & Interest) 230, Refund of Prior Year Receipts Short Term Borrowing Interests and Costs TOTAL EXPENDITURES 67,267,053 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 5,478,364 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) 357, Debt Service - Refunded Bond Issues (Pmt to Ref Bond Escrow Agent) 5150 Bond Discounts 5200 Interfund Transfers - Out (to other funds) 6,452, Transfer to Component Unit or Primary Government TOTAL OTHER FINANCING SOURCES (USES) (6,095,205)

9 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) Governmental Funds 257,328 47,758, ,287, , ,328 73,002,745 42,424, ,179 87,014 23,137, ,661, ,304 50, ,609,447 6,839, ,483 6,696,461 74,114,997 (151,483) (6,439,133) (1,112,252) ,700,000 9,700, , , ,452,705 6,452, , ,635,000 9,635, ,452, ,179 6,517, ,679

10 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 (616,841) 0040 Fund Balance - Beginning of Fiscal Year 7,871, Prior Period Adjustment FUND BALANCE - END OF YEAR 7,255,110

11 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) Governmental Funds (50,304) 78,572 (588,573) 241, ,221 8,364, , ,793 7,775,

12 REVENUES Amounts Expressed in Whole Dollars 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 46,909,510 46,909,512 47,501, , State Sources 23,715,737 23,715,737 24,287, , Federal Sources 1,259,064 1,259, ,241 (301,821) TOTAL REVENUES 71,884,311 71,884,311 72,745, ,106 EXPENDITURES 1100 Regular Programs 28,852,753 28,896,333 29,022,161 (125,828) 1200 Special Programs 11,076,255 11,045,255 10,897, , Vocational Programs 1,226,394 1,227,179 1,184,108 43, Other Instructional Programs 1,646,030 1,616,030 1,320, , Nonpublic School Programs 1600 Adult Education Programs 1700 Community/Junior College Programs 1800 Pre-Kindergarten 2100 Pupil Personnel Services 2,684,381 2,745,381 2,886,994 (141,613) 2200 Instructional Staff Services 1,644,827 1,624,827 1,455, , Administrative Services 3,717,665 3,717,284 3,493, , Pupil Health 816, ,981 1,087,133 (270,152) 2500 Business Services 700, , ,638 (3,861) 2600 Operation and Maintenance of Plant Services 7,416,474 7,418,275 7,351,847 66, Student Transportation Services 4,562,180 4,562,180 4,760,934 (198,754) 2800 Central & Other Support Services 1,177,860 1,152,275 1,152, Other Support Services 58,500 58,500 56,700 1, Food Services 3200 Student Activities 1,686,245 1,686,245 1,535, , Community Services 111, , ,318 (14,915) 3400 Scholarships and Awards 4000 Fac Acq, Const, and Imp 5110 Debt Service (Principal & Interest) 262, , ,377 31, Refund of Prior Year Receipts 819 (819) 5140 Short Term Borrowing Interests and Costs TOTAL EXPENDITURES 67,640,954 67,641,154 67,267, ,101 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 4,243,357 4,243,157 5,478,364 1,235,207 BUDGET AND ACTUAL General Fund Page GOV-5

13 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 SPECIAL AND EXTRAORDINARY ITEMS Budgeted Amounts Original Final STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REBAG) Actual (Budgetary Basis) Variance With Final Budget Positive (Negative) 9900 Other Financing Sources Not Listed (9000 Series) 357, , Debt Service - Refunded Bond Issues 5150 Bond Discounts 5200 Interfund Transfers - Out (to other funds) 6,400,000 6,400,000 6,452,705 (52,705) 5300 Transfer to Component Unit or Primary Government 5900 Budgetary Reserve TOTAL OTHER FINANCING SOURCES (USES) (6,400,000) (6,400,000) (6,095,205) 304, Special Items 8889 Extraordinary Items BUDGET AND ACTUAL General Fund Page GOV-6 NET CHANGE IN FUND BALANCES (2,156,643) (2,156,843) (616,841) 1,540, Fund Balance - Beginning of Fiscal Year 3,500,000 3,500,000 7,871,951 4,371, Prior Period Adjustment FUND BALANCE - END OF YEAR 1,343,357 1,343,157 7,255,110 5,911,953

14 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 251, , Due From Primary Governments 0147 Due From Component Units 0150 Other Receivables (Include Bond Proceeds Receivable) 13,370 13, Inventories 40,881 40, Prepaid Expenses / Expenditures 0190 Other Current Assets 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) 305, , Furniture & Equipment (net) 164, , Construction in Progress 0260 LT Prepayments (net Acc Amort LT Prepayments) NonCurrent Assets 0910 Deferred Outflows Of Resources 164, ,831 TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES 470, ,576

15 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 178, , 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 0480 Unearned Revenues 10,702 10, Other Current Liabilities 14,879 14,879 Current Liabilities Noncurrent Liabilities: 0470 Advances from Other Funds 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 NonCurrent Liabilities 203, ,843 TOTAL LIABILITIES 203, , Deferred Inflows Of Resources NET POSITION 0791 Invested in Capital Assets Net of Related Debt 164, , Restricted for Legal Purposes ( ) 0799 Unrestricted 101, ,902 TOTAL NET POSITION 266, ,733 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION 470, ,576

16 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 992, , Charges for Services 6999 Other Operating Revenues TOTAL OPERATING REVENUES 992, ,944 TOTAL Internal Service (60) OPERATING EXPENSES 100 Salaries 200 Employee Benefits 300 Purchased Professional and Technical Service 400 Purchased Property Services 7,989 7, Other Purchased Service 1,914,474 1,914, Supplies 103, , Depreciation 26,178 26, Dues and Fees 890 Other Operating Expenditures TOTAL OPERATING EXPENSES 2,052,637 2,052,637 OPERATING INCOME (LOSS) (1,059,693) (1,059,693) 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 63,026 63, Federal Sources 893, , Claims and Judgements 830 Interest Expenses TOTAL NONOPERATING REVENUES (EXPENSES) 956, ,149 INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS (103,544) (103,544)

17 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION (REP) Proprietary Funds Page PRO-10A CONTRIBUTIONS AND TRANSFERS Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) 9500 Capital Contributions 50,000 50, Transfers from (to) Component Units or Primary Govt 9999 Transfers In (Out) TOTAL Internal Service (60) CHANGE IN NET POSITION (53,544) (53,544) 0041 Net Position - Beginning of Fiscal Year 320, , Accounting Changes / Residual Equity Transfers 0061 Prior Period Adjustment NET POSITION - END OF YEAR 266, ,733

18 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 1,031,000 1,031, 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 1,877,144 1,877, Cash Payments For Other Operating Expenses Net Cash Provided By (Used For) Operating Activities (846,144) (846,144) Cash Flows From Non-Capital Financing Activities 6000 Local Sources 7000 State Sources 62,383 62, Federal Sources 769, , 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) 50,000 50,000 Net Cash Prov By (Used for) Non-Capital Financing Activities 881, ,715 Cash Flows From Capital and Related Financing Activities 4000 Fac Acq, Const, and Imp (35,571) (35,571) 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 (35,571) (35,571) 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

19 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 9935 Cash and Cash Equivalents Beginning of Year Cash and Cash Equivalents at Year End 9900 Other Financing Sources Not Listed (9000 Series) (1,059,693) (1,059,693) Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided by (Used for): 9901 Depreciation and Net Amortization 26,178 26, Provision for Uncollectible Accounts 9903 Other Adjustments 103, , (Inc) Dec In Accounts Receivable ( ) 23,177 23, Advances to Other Funds (0160) 9906 (Inc) Dec in Inventories (0170) 2,655 2, (Inc) Dec in Prepaid Expenses (0180) 9908 (Inc) Dec in Other Current Assets (0190) 9909 Inc (Dec) in Accounts Payable ( ) 62,216 62, 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 Unearned Revenue (0480) (19,324) (19,324) 9914 Inc (Dec) in Other Current Liabilities (0490) 14,879 14,879 Adjustments Cash Provided By (Used For) 213,549 (846,144) 213,549 (846,144)

20 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 127, , 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 127, , Deferred Outflows Of Resources TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 127, ,860

21 STATEMENT OF NET POSITION (NAF) Fiduciary Funds Page FID-13B Component Units (98) Component Units (99) Fiduciary Funds 605, , ,543

22 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 Unearned Revenues 0490 Other Current Liabilities 477,860 TOTAL LIABILITIES 477, Deferred Inflows Of Resources Net Position 0791 Invested in Capital Assets Net of Related Debt 0798 Restricted for Legal Purposes ( ) 127, Unrestricted TOTAL NET POSITION 127,683 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION 127, ,860

23 STATEMENT OF NET POSITION (NAF) Fiduciary Funds Page FID-14B Component Units (98) Component Units (99) Fiduciary Funds , , , , ,543

24 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 28, Other Additions Deductions 9947 Scholarships Awarded 31, Other Deductions Change In Net Position (2,995) 0041 Net Position - Beginning of Fiscal Year 130, Net Position Held in Trust for Pension Benefits Net Position - End of Fiscal Year 127,683

25 STATEMENT OF CHANGES IN NET POSITION (CNAF) Fiduciary Funds Page FID-15B Fiduciary Funds 28, , (2,995) 130, ,683

26 DETAIL OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES Page REV-17 AMOUNT TOTAL 6000 Revenue from Local Sources 6111 Current Real Estate Taxes 39,228, Public Utility Realty Tax 57, Current Act 511 Taxes - Flat Rate Assessments 31, Current Act 511 Taxes - Proportional Assessments 5,124, Delinq on Taxes Levied/Assessed by the LEA 2,181, Earnings on Investments 30, Revenue From Student Activities 42, State Rev. Rcvd. from Other PA Public Schools 5, Federal IDEA Pass Through Revenue 670, Federal ARRA Race To Top Rev Recd as Pass Through 34, Rentals Contributions and Donations From Private Sources 23, Summer School Tuition 2, Revenue From Community Service Activities 62, Refunds of Prior Years' Expenditures All Other Local Revenues Not Specified 4, Revenue from Local Sources 47,501, Revenue from State Sources 7110 Basic Education Funding (Gross) 10,746, Tuition - Orphans & Children Placed in Priv. Homes 46, Special Education Funding for School Aged Pupils 3,213, Transportation (Regular and Additional) 1,853, Rental and Sinking Fund Payments 1,344, Health Services 90, State Property Tax Reduction Allocation 2,039, PA Accountability Grant 263, Revenue for Social Security Payments 1,437, Revenue for Retirement Payments 3,252, Revenue from State Sources 24,287,121.71

27 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) 540, NCLB, Title II - Prep/Trng/Recruit. HQ Tchrs/Prin. 143, Schl Based ACCESS Med Reimb Prog 244, Medical Asst Reimb for Admin Claiming 27, Revenue from Federal Sources 957, Other Financing Sources 9990 Insurance Recoveries 357, Other Financing Sources 357,500.00

28 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 Other Financing Sources 47,501, ,287, , , ,102,917.16

29 Printed 11/13/ :22:2 TAX SCHEDULE - ACT 511 AND ACT 1 Page REV-1 Taxable Assessed Value Tax Levy Taxes Collected 6111 s 1,995,838,050 41,433,598 39,228, Current Act 511 Taxes - Flat Rate Assessments 6143 Emergency and Municipal Services Tax 31, Current Act 511 Taxes - Flat Rate Assessments 31, Current Act 511 Taxes - Proportional Assessments 6151 Earned Income Taxes 4,689, Real Estate Transfer Taxes 434, Current Act 511 Taxes - Proportional Assessments 5,124, Act 1 and Act 511 Taxes 5,155,605.27

30 Printed 11/13/ :22:2 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 39,228, ,228, Public Utility Realty Tax 57, , Current Act 511 Taxes - Flat Rate Assessments 31, , Current Act 511 Taxes - Proportional Assessments 5,124, ,124, Delinq on Taxes Levied/Assessed by the LEA 2,181, ,181, TOTAL TAXES 46,622, ,622,861.36

31 Printed 11/13/ :22:2 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 1,735, ,735, 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 445, , Delinquent Earned Income Taxes TOTAL TAXES 2,181, ,181,234.67

32 SUMMARY OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES (TOTE) BY SUBFUNCTIONS Page EXP Instruction Amount 1100 Regular Programs - E/S 29,022, Special and Gifted Education 10,897, Vocational Education Programs 1,184, Other Instructional Programs - E/S 1,320, Support Services 2100 Pupil Personnel 2,886, Instructional Staff 1,455, Administration 3,493, Pupil Health 1,087, Business 704, Operation & Maintenance of Plant Services 7,351, Student Transportation Services 4,760, Central 1,152, Other Support Services 56, Operation of Noninstructional Services 3200 Student Activities 1,535, Community Services 126, Other Expenditures and Financing Uses 5100 Debt Service, Other Expenditures and Fin Uses 231, Interfund Transfers Out 6,452, ,424, ,949, ,661, ,683, TOTAL ACTUAL EXPENDITURES OTHER FINANCING USES 73,719,758.38

33 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Instruction 100 Personnel Services-Salaries Personnel Services-Salaries 24,352, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 6,002, Social Security Contributions 1,843, PSERS Retirement Contributions 4,116, Workmen's Compensation 245, Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 12,207, , Purchased Property Services 430 Repairs and Maintenance 58, Rentals 4, Purchased Property Services 62, Other Purchased Services 510 Student Transportation Services 8, Tuition 3,706, Travel 7, Miscellaneous Purchased Services 46, Other Purchased Services 3,768, Supplies 610 General Supplies 651, Books & Periodicals 239, Supplies 891, Property 750 Equipment - Original & Additional 388, Equipment - Replacement 25, Property 800 Other Objects Other Objects 413, Instruction 42,424, ,000.00

34 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Regular Programs - E/S Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 8,278, ,508, ,786, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 2,012, ,181, ,193, Social Security Contributions 625, , ,343, PSERS Retirement Contributions 1,406, ,600, ,007, Workmen's Compensation 83, , , Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 4,127, ,595, ,723, , , , Purchased Property Services 430 Repairs and Maintenance 13, , , Purchased Property Services 13, , , Other Purchased Services 562 Tuition to Pennsylvania Charter Schools 323, , ,096, Travel 3, , , Other Misc Purchased Services , , Other Purchased Services 328, , ,104, Supplies 610 General Supplies 251, , , Books & Periodicals 129, , , Supplies 380, , , Property 750 Equipment - Original & Additional 160, , , Equipment - Replacement 7, , , Property 167, , , Regular Programs - E/S 13,366, ,655, ,022,160.59

35 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Special and Gifted Education Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 2,851, ,525, , ,786, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 832, , , ,603, Social Security Contributions 216, , , , PSERS Retirement Contributions 473, , , , Workmen's Compensation 28, , , , Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 1,550, ,267, , ,079, , , , Other Purchased Services 510 Student Transportation Services 1, , , Tuition to Other School Districts Within The State 148, , , Tuition to Nonpublic Schools 62, , Tuition to Institutions of Higher Ed and Technical Institutes 15, , Tuition to Approved Private and PA Chartered Schools 350, , , Tuition for PRRIs (in-state) and Detention Centers 18, , , Tuition - Other 57, , Travel , , Services Purchased locally 32, , IU Payment by Withholding for Institutionalized Children's Prog 5, , , Other Purchased Services 619, , ,358, Supplies 610 General Supplies 23, , , Books & Periodicals 1, , , Supplies 800 Other Objects Other Objects 24, , , , , Special and Gifted Education 5,303, ,923, , ,897,473.47

36 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Vocational Education Programs Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 45, , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 10, , Social Security Contributions 3, , PSERS Retirement Contributions 7, , Workmen's Compensation Personnel Services-Employee Benefits 22, , Purchased Property Services 440 Rentals 4, , Purchased Property Services 4, , Other Purchased Services 510 Student Transportation Services Tuition to Career and Technology Centers 1,110, ,110, Other Purchased Services 1,111, ,111, Vocational Education Programs 1,184, ,184,107.78

37 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Other Instructional Programs - E/S Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 14, , , , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 122, , , , Social Security Contributions 1, , , , PSERS Retirement Contributions 2, , , , Workmen's Compensation , , , Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 126, , , , , , Other Purchased Services 560 Tuition 194, , Other Purchased Services 194, , Supplies 610 General Supplies 1, , Supplies 1, , Other Instructional Programs - E/S 149, , , ,320,842.27

38 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Summer School Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 10, , Personnel Services-Employee Benefits 220 Social Security Contributions PSERS Retirement Contributions 1, , Workmen's Compensation Personnel Services-Employee Benefits 2, , Summer School 13, ,358.84

39 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Homebound Instruction Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 3, , , Personnel Services-Employee Benefits 220 Social Security Contributions PSERS Retirement Contributions , Workmen's Compensation Personnel Services-Employee Benefits , , Homebound Instruction 4, , ,839.28

40 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Alternative Regular Education Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 213, , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 58, , Social Security Contributions 16, , PSERS Retirement Contributions 36, , Workmen's Compensation 2, , Personnel Services-Employee Benefits 112, , Other Purchased Services 560 Tuition 194, , Other Purchased Services 194, , Alternative Regular Education 520, ,218.65

41 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Adjudicated / Court Placed Programs Elementary Secondary Federal 500 Other Purchased Services 561 Tuition to Other School Districts Within The State 58, , Other Purchased Services 58, , Adjudicated / Court Placed Programs 58, ,338.99

42 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP PDE Approved Alternative Education Programs Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 213, , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 58, , Social Security Contributions 16, , PSERS Retirement Contributions 36, , Workmen's Compensation 2, , Personnel Services-Employee Benefits 112, , Other Purchased Services 568 Tuition for PRRIs (in-state) and Detention Centers 136, , Other Purchased Services 136, , PDE Approved Alternative Education Programs 461, ,879.66

43 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Additional Other Instruction Programs Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 500, , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 122, , , Social Security Contributions 37, , PSERS Retirement Contributions 85, , Workmen's Compensation 5, , Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 122, , , , , Supplies 610 General Supplies 1, , Supplies 1, , Additional Other Instruction Programs 131, , ,425.50

44 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Support Services 100 Personnel Services-Salaries Personnel Services-Salaries 9,065, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 2,231, Social Security Contributions 684, PSERS Retirement Contributions 1,511, Tuition Reimbursements 7, Unemployment Compensation 14, Workmen's Compensation 90, Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 4,539, ,056, Purchased Property Services 410 Cleaning Services 50, Utility Services 986, Repairs and Maintenance 414, Rentals 156, Purchased Property Services 1,607, Other Purchased Services 510 Student Transportation Services 4,666, Insurance-General 245, Communications 130, Advertising 6, Travel 60, Miscellaneous Purchased Services 57, Other Purchased Services 5,166, Supplies 610 General Supplies 722, Energy 506, Books & Periodicals 104, Supplies 1,333, Property 750 Equipment - Original & Additional 51, Equipment - Replacement 98, Property 800 Other Objects Other Objects 149, Support Services 22,949, ,061.91

45 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Pupil Personnel Federal 100 Personnel Services-Salaries Personnel Services-Salaries 77, ,757, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 6, , Social Security Contributions 5, , PSERS Retirement Contributions 13, , Workmen's Compensation , Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 25, , , Other Purchased Services 510 Student Transportation Services 28, Travel 8, Other Purchased Services 36, Supplies 610 General Supplies 74, Supplies 800 Other Objects Other Objects 2100 Pupil Personnel 103, ,886, ,

46 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Supervision Of Pupil Personnel Services Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 78, , , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 15, , , Social Security Contributions 5, , , PSERS Retirement Contributions 13, , , Workmen's Compensation , Personnel Services-Employee Benefits 35, , , Other Purchased Services 580 Travel 1, , Other Purchased Services 1, , Supplies 610 General Supplies 50, , , Supplies 50, , , Supervision Of Pupil Personnel Services 166, , ,532.87

47 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Guidance Services Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 393, , , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 111, , , Social Security Contributions 29, , , PSERS Retirement Contributions 66, , , Workmen's Compensation 3, , , Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 211, , , , , Other Purchased Services 580 Travel , , Other Purchased Services , , Supplies 610 General Supplies 1, , , Supplies 1, , , Guidance Services 606, , ,519,568.17

48 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Psychological Services Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 159, , , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 31, , , Social Security Contributions 12, , , PSERS Retirement Contributions 26, , , Workmen's Compensation 1, , , Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 71, , , , , Other Purchased Services 580 Travel 1, , Other Purchased Services 1, , Supplies 610 General Supplies 3, , Supplies 800 Other Objects Other Objects 3, , Psychological Services 299, , ,544.85

49 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Social Work Services Federal 100 Personnel Services-Salaries Personnel Services-Salaries 77, , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 6, , Social Security Contributions 5, , PSERS Retirement Contributions 13, , Workmen's Compensation , Personnel Services-Employee Benefits 25, , Other Purchased Services 580 Travel 1, Other Purchased Services 2160 Social Work Services 103, , ,551.91

50 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Student Accounting Services Federal 100 Personnel Services-Salaries Personnel Services-Salaries 82, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 31, Social Security Contributions 6, PSERS Retirement Contributions 13, Workmen's Compensation Personnel Services-Employee Benefits 2170 Student Accounting Services 134, ,135.76

51 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Other Pupil Personnel Services Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries Personnel Services-Employee Benefits 220 Social Security Contributions PSERS Retirement Contributions Workmen's Compensation Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services , , Other Purchased Services 510 Student Transportation Services 28, , Other Purchased Services 28, , Other Pupil Personnel Services 36, ,315.13

52 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Instructional Staff Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 528, , , Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 129, , , Social Security Contributions 39, , , PSERS Retirement Contributions 89, , , Workmen's Compensation 5, , , Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 264, , , , , , , Purchased Property Services 440 Rentals 4, , , Purchased Property Services 4, , , Other Purchased Services 580 Travel 13, , , , Other Misc Purchased Services , Other Purchased Services 14, , , , Supplies 610 General Supplies 25, , , Books & Periodicals 56, , , Supplies 81, , , Property 750 Equipment - Original & Additional 5, , Property 5, , Instructional Staff 921, , , ,455,661.28

53 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Administration Federal 100 Personnel Services-Salaries Personnel Services-Salaries 1,979, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 465, Social Security Contributions 149, PSERS Retirement Contributions 327, Tuition Reimbursements 3, Workmen's Compensation 19, Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 964, , Purchased Property Services 430 Repairs and Maintenance Rentals 21, Purchased Property Services 21, Other Purchased Services 520 Insurance-General 48, Communications 51, Travel 10, Other Purchased Services 110, Supplies 610 General Supplies 29, Supplies 29, Property 760 Equipment - Replacement Property 800 Other Objects Other Objects 2300 Administration 3,493, ,990.42

54 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Board Services Federal 100 Personnel Services-Salaries Personnel Services-Salaries 200 Personnel Services-Employee Benefits 220 Social Security Contributions PSERS Retirement Contributions Workmen's Compensation Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 500 Other Purchased Services 520 Insurance-General 38, Travel 2, Other Purchased Services 3, , , Supplies 610 General Supplies 6, Supplies 800 Other Objects Other Objects 6, , Board Services 72,836.61

55 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Tax Assessment And Collection Services Federal 100 Personnel Services-Salaries Personnel Services-Salaries 49, Personnel Services-Employee Benefits 220 Social Security Contributions 3, Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 3, , Other Purchased Services 520 Insurance-General 9, Other Purchased Services 600 Supplies 610 General Supplies 4, Supplies 2330 Tax Assessment And Collection Services 260, , ,080.53

56 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Staff Relations And Negotiations Services Federal 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 2340 Staff Relations And Negotiations Services 20, ,175.58

57 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Legal and Accounting Services Federal 300 Purchased Professional & Technical Services Purchased Professional & Technical Services 147, Legal and Accounting Services 147,211.77

58 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP Office Of The Superintendent (Exec Dir.) Svcs. Elementary Secondary Federal 100 Personnel Services-Salaries Personnel Services-Salaries 248, Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 31, Social Security Contributions 17, PSERS Retirement Contributions 41, Workmen's Compensation 2, Personnel Services-Employee Benefits 93, Other Purchased Services 530 Communications 51, , Travel 3, Other Purchased Services 54, Supplies 610 General Supplies 5, Supplies 800 Other Objects Other Objects 2360 Office Of The Superintendent (Exec Dir.) Svcs. 405, , ,571.75