Accounting Basis: City: Phone Number: Fax Number: Batavia, IL IL. License Number: Expiration Date:

Transcription

1 Due to ROE on October 5th Due to ISBE on November 5th SD/JA X School District Joint Agreement ILLINOIS STATE BOARD OF EDUCATION School Business Services Division North First Street, Springfield, Illinois / Illinois School District/Joint Agreement Annual Financial Report * June 3, School District/Joint Agreement Number: X ACCRUAL Name of Auditing Firm: Klein, Hall & Associates, LLC County Name: Kane CASH Name of Audit Manager: Name of School District/Joint Agreement: Address: Batavia Public Schools District th Street, Suite Address: Filing Status: City: State: Zip Code: 335 W. Wilson Street Submit electronic AFR directly to ISBE Aurora IL 654 City: Phone Number: Fax Number: Batavia, IL Address: Send ISBE a File IL. License Number: Expiration Date: kris.monn@bps.net Zip Code: ## Address: 65 School District/Joint Agreement Information (See instructions on inside of this page.) Accounting Basis: Click on the Link to Submit: Scott Klein Certified Public Accountant Information sklein@kleinhallcpa.com Annual Financial Report Type of Auditor's Report Issued: A-33 Single Audit Status: Qualified X Unqualified X YES NO Are Federal expenditures greater than $5,? Adverse X YES NO Is all A-33 Single Audit Information completed and attached? Disclaimer YES X NO Were any findings issued? ISBE Use Only Reviewed by District Superintendent/Administrator Reviewed by Township Treasurer (Cook County only) Reviewed by Regional Superintendent/Cook IS Name of Township: District Superintendent/Administrator Name (Type or Print): Township Treasurer Name (type or print) RegionalSuperintendent/Cook ISC Name (Type or Print): Jack Barshinger Address: Address: Address: jack.barshinger@bps.net Telephone: Fax Number: Telephone: Fax Number: Telephone: Fax Number: Signature & Date: Signature & Date: Signature & Date: * This form is based on 3 Illinois Administrative Code, Subtitle A, Chapter I, Subchapter C (Part ). ISBE Form SD5-35/JA5-6 (5/) Printed: /9/ AFR Final -Pub

2 SC Printed: /9/ AFR Final -Pub

3 Page Page the box on the left, and attach the appropriate findings/comments. AUDITOR'S QUESTIONNAIRE INSTRUCTIONS: If your review and testing of State, Local, and Federal Programs revealed any of the following statements to be true, then check PART A - FINDINGS x. One or more school board members, administrators, certified school business officials, or other qualifying district employees failed to file economic interest statements pursuant to the Illinois Government Ethics Act. [5 ILCS 4/4A-]. One or more custodians of funds failed to comply with the bonding requirements pursuant to Sections 8-, -.9 or 9-6 of the School Code. [5 ILCS 5/8-; -.9; 9-6] 3. One or more contracts were executed or purchases made contrary to the provisions of Section -. of the School Code. [5 ILCS 5/-.] 4. One or more violations of the Public Funds Deposit Act or the Public Funds Investment Act were noted. [3 ILCS 5/ et. seq. and 3 ILCS 35/ et. seq.] 5. Restricted funds were commingled in the accounting records or used for other than the purpose for which they were restricted. 6. One or more short-term loans or short-term debt instruments were executed in non-conformity with the applicable authorizing statute or without statutory authority. 7. One or more long-term loans or long-term debt instruments were executed in non-conformity with the applicable authorizing statute or without statutory authority. 8. Corporate Personal Property Replacement Tax monies were deposited and/or used without first satisfying the lien imposed pursuant to the State Revenue Sharing Act. [3 ILCS 5/] 9. One or more interfund loans were made in non-conformity with the applicable authorizing statute or without statutory authorization.. One or more interfund loans were outstanding beyond the term provided by statute.. One or more permanent transfers were made in non-conformity with the applicable authorizing statute/regulation or without statutory/regulatory authorization.. Substantial, or systematic misclassification of budgetary items such as, but not limited to, revenues, receipts, expenditures, disbursements or expenses were observed. 3. The Chart of Accounts used to define and control budget and accounting records does not conform to the minimum requirements imposed by ISBE rules pursuant to Sections -3.7 and -3.8 of the School Code. [5 ILCS 5/-3.7; -3.8] PART B - FINANCIAL DIFFICULTIES/CERTIFICATION Criteria pursuant to Section A-8 of the School Code [5 ILCS 5/A-8] 4. The district has issued tax anticipation warrants or tax anticipation notes in anticipation of a second year's taxes when warrants or notes in anticipation of current year taxes are still outstanding, as authorized by Sections 7-6 or 34-3 thru 34-7 of the School Code. [5 ILCS 5/7-6 or 34-3 thru 34-7] 5. The district has issued short-term debt against two future revenue sources, such as, but not limited to, tax anticipation warrants and General State Aid certificates or tax anticipation warrants and revenue anticipation notes. 6. The district has issued school or teacher orders for wages as permitted in Sections 8-6, 3-7. and of the School Code or issued funding bonds for this purpose pursuant to Section 9-8 of the School Code. [5 ILCS 5/8-6, 3-7., 34-76, and 9-8] 7. The district has for two consecutive years shown an excess of expenditures/other uses over revenues/other sources and beginning fund balances on its annual financial report for the aggregate totals of the Educational, Operations & Maintenance, Transportation, and Working Cash Funds. PART C - OTHER ISSUES 8. Student Activity Funds, Imprest Funds, or other funds maintained by the district were excluded from the audit. 9. Findings, other than those listed in Part A (above), were reported (e.g. student activity fund findings).. Federal Stimulus Funds were not maintained and expended in accordance with the American Recovery and Reinvestment Act (ARRA) of 9. If checked, an explanation must be provided. x. Check this box if the district is subject to the Property Tax Extension Limitation Law. Effective Date: //99. If the type of Auditor Report designated on the cover page is other than an unqualified opinion and is due to reason(s) other than solely Cash Basis Accounting, please check and explain the reason(s) in the box below. Printed: /9/ AFR Final -Pub

4 PART D - EXPLANATION OF ACCOUNTING PRACTICES FOR LATE MANDATED CATEGORICAL PAYMENTS (For School Districts who report on an Accrual/Modified Accrual Accounting Basis only) School districts that report on the accrual/modified accrual basis of accounting must identify where late mandated categorical payments (Revenue Codes 3, 35, 3, 35, and 35) are recorded. Depending on the accounting procedure these amounts will be used to adjust the Direct Receipts/Revenues in calculation and of the Financial Profile Score. 3. Enter the date that the district used to accrue mandated categorical payments Date: 6/3/ 4. For the listed mandated categorical (Revenue Code (3, 35, 35, 3, 35) that were vouchered prior to June 3th, but not released until after year end as reported in ISBE FRIS system, enter the amounts that were accrued in the chart below. Intergovernmental Accounts Receivable (5) Account Name Total Mandated Categoricals Payments (3, 35, 35, 3, 35) Other Receivables (6) Mandated Categoricals Payments (3, 35, 35, 3, 35) Deferred Revenues & Other Current Liabilities (49) Mandated Categoricals Payments (3, 35, 35, 3, 35) Direct Receipts/Revenue Mandated Categoricals Payments (3, 35, 35, 3, 35) Total 685 * Revenue Code (3-Sp Ed Personnel, 35-Sp Ed Transportation, 35-Regular/Vocational Transportation, 35-Sp Ed Funding for Children Requiring Services,3-Sp Ed Private Facilities) PART E - QUALIFICATIONS OF AUDITING FIRM * School District/Joint Agreement entities must verify the qualifications of the auditing firm by requesting the most current peer review report and the corresponding acceptance letter from the approved peer review program for the current peer review * A school district/joint agreement who engages with an auditing firm who is not licensed and qualified will be required to complete a new audit by a qualified auditing firm at the school district's/joint agreement's expense. Comments Applicable to the Auditor's Questionnaire: 9 - During several months of the year the Debt Service Fund had overall negative cash and investment balances, which constitute unauthorized interfund loan Klein, Hall & Associates, LLC Name of Audit Firm (print) The undersigned affirms that this audit was conducted by a qualified auditing firm and in accordance with the applicable standards [3 Illinois Administrative Code Part ] and the scope of the audit conformed to the requirements of subsection (a) or (b) of 3 Illinois Administrative Code Part Section, as applicable. Signature mm/dd/yyyy

5 Page 3 Page A B C D E F G H I J K L M Required to be completed for School Districts only. A. Tax Rates (Enter the tax rate - ex:.5 for $.5) Tax Year Equalized Assessed Valuation (EAV):,5,9,45 Educational Operations & Maintenance Transportation Combined Total Working Cash Rate(s): =.583. B. Results of Operations * Receipts/Revenues Disbursements/ Expenditures Excess/ (Deficiency) Fund Balance 65,,4 65,64,33 (6,8) 8,9,7 * The numbers shown are the sum of entries on Pages 7 & 8, lines 8, 7,, and 8 for the Educational, Operations & Maintenance, Transportation and Working Cash Funds. C. Short-Term Debt ** CPPRT Notes TAWs TANs TO/EMP. Orders GSA Certificates Other Total = ** The numbers shown are the sum of entries on page 5. D. Long-Term Debt Check the applicable box for long-term debt allowance by type of district. x a. 6.9% for elementary and high school districts, 55,76,4 b. 3.8% for unit districts. Long-Term Debt Outstanding: c. Long-Term Debt (Principal only) Acct Outstanding: ,, E. Material Impact on Financial Position If applicable, check any of the following items that may have a material impact on the entity's financial position during future reporting periods. Attach sheets as needed explaining each item checked. Comments: Pending Litigation Material Decrease in EAV Material Increase/Decrease in Enrollment Adverse Arbitration Ruling Passage of Referendum Taxes Filed Under Protest Decisions By Local Board of Review or Illinois Property Tax Appeal Board (PTAB) Other Ongoing Concerns (Describe & Itemize) FINANCIAL PROFILE INFORMATION Printed: /9/ AFR Final -Pub

6 Page 4 Page A B C D E F G H I K L M N O P Q District Name: Batavia Public Schools District District Code: County Name: Kane ESTIMATED FINANCIAL PROFILE SUMMARY (Go to the following website for reference to the Financial Profile) Fund Balance to Revenue Ratio: Total Ratio Score 4 Total Sum of Fund Balance (P8, Cells C8, D8, F8 & I8) Funds,, 4, 7 + (5 & 8 if negative) 8,9,7..9 Weight.35 Total Sum of Direct Revenues (P7, Cell C8, D8, F8 & I8) Funds,, 4, & 7, 65,,4. Value.4 Less: Operating Debt Pledged to Other Funds (P8, Cell C54 thru D74) Minus Funds &. (Excluding C:D57, C:D6, C:D65, C:D69 and C:D73). Expenditures to Revenue Ratio: Total Ratio Score 3 Total Sum of Direct Expenditures (P7, Cell C7, D7, F7, I7) Funds, & 4 65,64,33..9 Adjustment Total Sum of Direct Revenues (P7, Cell C8, D8, F8, & I8) Funds,, 4 & 7, 65,,4. Weight.35 Less: Operating Debt Pledged to Other Funds (P8, Cell C54 thru D74) Minus Funds &. (Excluding C:D57, C:D6, C:D65, C:D69 and C:D73) Value.5 Possible Adjustment: 3. Days Cash on Hand: Total Days Score 3 Total Sum of Cash & Investments (P5, Cell C4, D4, F4, I4 & C5, D5, F5 & I5) Funds, 4 & 7 5,8, Weight. Total Sum of Direct Expenditures (P7, Cell C7, D7, F7 & I7) Funds,, 4 divided by 36 8,34.3 Value.3 4. Percent of Short-Term Borrowing Maximum Remaining: Total Percent Score 4 Tax Anticipation Warrants Borrowed (P5, Cell F6-7 & F) Funds, & 4.. Weight. EAV x 85% x Combined Tax Rates (P3, Cell J7 and J) (.85 x EAV) x Sum of Combined Tax Rates 48,64,459.4 Value.4 5. Percent of Long-Term Debt Margin Remaining: Total Percent Score Long-Term Debt Outstanding (P3, Cell H37) 98,, Weight. Total Long-Term Debt Allowed (P3, Cell H3) 55,76,4.4 Value. Total Profile Score: 3.35 * Estimated 3 Financial Profile Designation: REVIEW * Total Profile Score may change based on data provided on the Financial Profile Information, page 3 and by the timing of mandated categorical payments. Final score will be calculated by ISBE. Printed: /9/ AFR Final -Pub

7 Page 5 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, Page CURRENT ASSETS () A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) ASSETS Acct. # Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/Social Security Capital Projects Working Cash Tort Fire Prevention & Safety Cash (Accounts through 5) 8,597,673,94,886 3,5,6 8,4 5,399 49,8,939,79 Investments Taxes Receivable 3,33,455,84,756 5,778,639,3,4 753,955 Interfund Receivables 4 Intergovernmental Accounts Receivable 5 797,659 44,336 Other Receivables 6 Inventory 7 Prepaid Items 8 Other Current Assets (Describe & Itemize) 9 Total Current Assets 4,75,787 5,757,64 8,83,899,7,84,66,354 49,8,939,79 CAPITAL ASSETS () Works of Art & Historical Treasures Land Building & Building Improvements 3 Site Improvements & Infrastructure 4 Capitalized Equipment 5 Construction in Progress 6 Amount Available in Debt Service Funds 34 Amount to be Provided for Payment on Long-Term Debt 35 Total Capital Assets CURRENT LIABILITIES (4) Interfund Payables 4 Intergovernmental Accounts Payable 4 Other Payables 43 55,8,9 5,3 Contracts Payable 44,399,547 Loans Payable 46 Salaries & Benefits Payable 47 5,,94 Payroll Deductions & Withholdings , ,766 Deferred Revenues & Other Current Liabilities 49,3,389,8,84 5,748,345,4,999 75, Due to Activity Fund Organizations 493 Total Current Liabilities 9,7,458 3,,39 5,748,345,4,3 84,768 LONG-TERM LIABILITIES (5) Long-Term Debt Payable (General Obligation, Revenue, Other) 5 Total Long-Term Liabilities Reserved Fund Balance 74 Unreserved Fund Balance 73,3,39,735,63 3,8,554,3,5 44,586 49,8,939,79 Investment in General Fixed Assets Total Liabilities and Fund Balance 4,75,787 5,757,64 8,83,899,7,84,66,354 49,8,939,79 Printed: /9/ AFR Final -Pub

8 Page 6 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, Page CURRENT ASSETS () Cash (Accounts through 5) A ASSETS B Acct. # Investments Taxes Receivable 3 Interfund Receivables 4 Intergovernmental Accounts Receivable 5 Other Receivables 6 Inventory 7 Prepaid Items 8 Other Current Assets (Describe & Itemize) 9 Total Current Assets CAPITAL ASSETS () Works of Art & Historical Treasures Land Building & Building Improvements 3 Site Improvements & Infrastructure 4 Capitalized Equipment 5 Construction in Progress 6 Amount Available in Debt Service Funds 34 Amount to be Provided for Payment on Long-Term Debt 35 Total Capital Assets CURRENT LIABILITIES (4) Interfund Payables 4 Intergovernmental Accounts Payable 4 Other Payables 43 Contracts Payable 44 Loans Payable 46 Salaries & Benefits Payable 47 Payroll Deductions & Withholdings 48 Deferred Revenues & Other Current Liabilities 49 Due to Activity Fund Organizations 493 Total Current Liabilities LONG-TERM LIABILITIES (5) Long-Term Debt Payable (General Obligation, Revenue, Other) 5 Total Long-Term Liabilities Reserved Fund Balance 74 Unreserved Fund Balance 73 Investment in General Fixed Assets Total Liabilities and Fund Balance L M N Account Groups Agency Fund 57,366 57, , ,895 5,47 General Fixed Assets General Long- Term Debt,8,43 39,734,87 3,957,59,647,4 3,8,554 95,7,446 55,447,646 98,, 98,, 98,, 55,447,646 57,366 55,447,646 98,, Printed: /9/ AFR Final -Pub

9 Page 7 RECEIPTS/REVENUES BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, A B C D E F G H I J Description Acct # () () (3) (4) (5) (6) (7) (8) Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Local Sources 47,47,999 5,75,88 8,57,9,7,738,57,784 9,4 7,957 Flow-Through Receipts/Revenues from One District to Another District State Sources 3 5,55,53,53,859 5, Federal Sources 4,77,77,498 Total Direct Receipts/Revenues 55,57,7 5,737,36 8,57,9 3,5,597,57,784 95,4 7,957 Receipts/Revenues for "On Behalf" Payments ,85,55 Total Receipts/Revenues 64,4,83 5,737,36 8,57,9 3,5,597,57,784 95,4 7,957 DISBURSEMENTS/EXPENDITURES Instruction 39,67,67 86,6 Support Services 4,75,38 5,799,493 3,635,673 69,397 3,77,959 Community Services 3 Payments to Other Districts & Govermental Units 4,4,6 Debt Service 5 9,446,6 Total Direct Disbursements/Expenditures 56,69,57 5,799,493 9,446,6 3,635,673,455,458 3,77,959 Disbursements/Expenditures for "On Behalf" Payments 48 8,85,55 Total Disbursements/Expenditures 65,9,78 5,799,493 9,446,6 3,635,673,455,458 3,77,959 Excess of Direct Receipts/Revenues Over (Under) Direct Disbursements/Expenditures 3 (597,885) (6,77) (875,33) (4,76) 5,36 (,6,538) 7,957 OTHER SOURCES/USES OF FUNDS OTHER SOURCES OF FUNDS (7) PERMANENT TRANSFER FROM VARIOUS FUNDS Abolishment of the Working Cash Fund 7 Abatement of the Working Cash Fund 7 Transfer of Working Cash Fund Interest 7 Transfer Among Funds 73 Transfer of Interest 74 Transfer from Capital Project Fund to O&M Fund 75 Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds to 76 O&M Fund 4 Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds to Debt Service Fund 5 77 SALE OF BONDS (7) Principal on Bonds Sold 7 Premium on Bonds Sold 7 Accrued Interest on Bonds Sold 73 Sale or Compensation for Fixed Assets 6 73 Transfer to Debt Service to Pay Principal on Capital Leases 74 3,567,5 Transfer to Debt Service to Pay Interest on Capital Leases 75 Transfer to Debt Service to Pay Principal on Revenue Bonds 76 Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 77 Transfer to Capital Projects Fund 78 ISBE Loan Proceeds 79 Other Sources Not Classified Elsewhere 799 Total Other Sources of Funds 3,567,5 OTHER USES OF FUNDS (8) PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8) Abolishment or Abatement of the Working Cash Fund 8 Printed: /9/ AFR Final -Pub Page 7

10 Page 8 BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, A B C D E F G H I J Description Acct # () () (3) (4) (5) (6) (7) (8) Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Transfer of Working Cash Fund Interest 8 Transfer Among Funds 83 Transfer of Interest 84 Transfer from Capital Project Fund to O&M Fund 85 Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to O&M Fund 4 86 Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds to Debt Service Fund 5 87 Taxes Pledged to Pay Principal on Capital Leases 84 Grants/Reimbursements Pledged to Pay Principal on Capital Leases 84 Other Revenues Pledged to Pay Principal on Capital Leases 843 Fund Balance Transfers Pledged to Pay Principal on Capital Leases 844 3,567,5 Taxes Pledged to Pay Interest on Capital Leases 85 Grants/Reimbursements Pledged to Pay Interest on Capital Leases 85 Other Revenues Pledged to Pay Interest on Capital Leases 853 Fund Balance Transfers Pledged to Pay Interest on Capital Leases 854 Taxes Pledged to Pay Principal on Revenue Bonds 86 Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds 86 Other Revenues Pledged to Pay Principal on Revenue Bonds 863 Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds 864 Taxes Pledged to Pay Interest on Revenue Bonds 87 Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds 87 Other Revenues Pledged to Pay Interest on Revenue Bonds 873 Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds 874 Taxes Transferred to Pay for Capital Projects 88 Grants/Reimbursements Pledged to Pay for Capital Projects 88 Other Revenues Pledged to Pay for Capital Projects 883 Fund Balance Transfers Pledged to Pay for Capital Projects 884 Transfer to Debt Service Fund to Pay Principal on ISBE Loans 89 Other Uses Not Classified Elsewhere 899 Total Other Uses of Funds 3,567,5 Total Other Sources/Uses of Funds 3,567,5 (3,567,5) Excess of Receipts/Revenues and Other Sources of Funds (Over/Under) Expenditures/Disbursements and Other Uses of Funds (597,885) (6,77),69,99 (4,76) 5,36 (5,693,763) 7,957 Fund Balances - July,,6,4,797,78 39,56,346, ,6 6,,843,767,76 Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) Fund Balances - June 3,,3,39,735,63 3,8,554,3,5 44,586 49,8,939,79 Page 8 Printed: /9/ AFR Final -Pub

11 Page 9 A BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, B K (9) Page RECEIPTS/REVENUES Description Acct # Local Sources Flow-Through Receipts/Revenues from One District to Another District State Sources 3 Federal Sources 4 Total Direct Receipts/Revenues Receipts/Revenues for "On Behalf" Payments 3998 Total Receipts/Revenues DISBURSEMENTS/EXPENDITURES Instruction Support Services Community Services 3 Payments to Other Districts & Govermental Units 4 Debt Service 5 Total Direct Disbursements/Expenditures Disbursements/Expenditures for "On Behalf" Payments 48 Total Disbursements/Expenditures Excess of Direct Receipts/Revenues Over (Under) Direct Disbursements/Expenditures 3 OTHER SOURCES/USES OF FUNDS OTHER SOURCES OF FUNDS (7) PERMANENT TRANSFER FROM VARIOUS FUNDS Abolishment of the Working Cash Fund 7 Abatement of the Working Cash Fund 7 Transfer of Working Cash Fund Interest 7 Transfer Among Funds 73 Transfer of Interest 74 Transfer from Capital Project Fund to O&M Fund 75 Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds to 76 O&M Fund 4 Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds 77 to Debt Service Fund 5 SALE OF BONDS (7) Principal on Bonds Sold 7 Premium on Bonds Sold 7 Accrued Interest on Bonds Sold 73 Sale or Compensation for Fixed Assets 6 73 Transfer to Debt Service to Pay Principal on Capital Leases 74 Transfer to Debt Service to Pay Interest on Capital Leases 75 Transfer to Debt Service to Pay Principal on Revenue Bonds 76 Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 77 Transfer to Capital Projects Fund 78 ISBE Loan Proceeds 79 Other Sources Not Classified Elsewhere 799 Total Other Sources of Funds OTHER USES OF FUNDS (8) PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8) Abolishment or Abatement of the Working Cash Fund 8 Fire Prevention & Safety Printed: /9/ AFR Final -Pub

12 Page A BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, B K (9) Page Description Acct # Transfer of Working Cash Fund Interest 8 Transfer Among Funds 83 Transfer of Interest 84 Transfer from Capital Project Fund to O&M Fund 85 Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to O&M Fund 4 86 Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds to Debt Service Fund 5 87 Taxes Pledged to Pay Principal on Capital Leases 84 Grants/Reimbursements Pledged to Pay Principal on Capital Leases 84 Other Revenues Pledged to Pay Principal on Capital Leases 843 Fund Balance Transfers Pledged to Pay Principal on Capital Leases 844 Taxes Pledged to Pay Interest on Capital Leases 85 Grants/Reimbursements Pledged to Pay Interest on Capital Leases 85 Other Revenues Pledged to Pay Interest on Capital Leases 853 Fund Balance Transfers Pledged to Pay Interest on Capital Leases 854 Taxes Pledged to Pay Principal on Revenue Bonds 86 Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds 86 Other Revenues Pledged to Pay Principal on Revenue Bonds 863 Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds 864 Taxes Pledged to Pay Interest on Revenue Bonds 87 Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds 87 Other Revenues Pledged to Pay Interest on Revenue Bonds 873 Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds 874 Taxes Transferred to Pay for Capital Projects 88 Grants/Reimbursements Pledged to Pay for Capital Projects 88 Other Revenues Pledged to Pay for Capital Projects 883 Fund Balance Transfers Pledged to Pay for Capital Projects 884 Transfer to Debt Service Fund to Pay Principal on ISBE Loans 89 Other Uses Not Classified Elsewhere 899 Total Other Uses of Funds Total Other Sources/Uses of Funds Excess of Receipts/Revenues and Other Sources of Funds (Over/Under) Expenditures/Disbursements and Other Uses of Funds Fund Balances - July, Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) Fund Balances - June 3, Fire Prevention & Safety Printed: /9/ AFR Final -Pub

13 Page 9 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, Page 9 A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security RECEIPTS/REVENUES FROM LOCAL SOURCES () AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY Designated Purposes Levies (-) 7 43,469,8 5,484,6 8,57,78,959,598 63,9 Leasing Purposes Levy 8 3 Special Education Purposes Levy 4 63,673 FICA/Medicare Only Purposes Levies 5 835,69 Area Vocational Construction Purposes Levy 6 Summer School Purposes Levy 7 Other Tax Levies (Describe & Itemize) 9 Total Ad Valorem Taxes Levied By District 44,83,483 5,484,6 8,57,78,959,598,458,98 PAYMENTS IN LIEU OF TAXES Mobile Home Privilege Tax Payments from Local Housing Authorities Corporate Personal Property Replacement Taxes 9 3 5,7 49,48 Other Payments in Lieu of Taxes (Describe & Itemize) 9 Total Payments in Lieu of Taxes 5,7 49,48 TUITION Regular - Tuition from Pupils or Parents (In State) 3 Regular - Tuition from Other Districts (In State) 3 Regular - Tuition from Other Sources (In State) 33 Regular - Tuition from Other Sources (Out of State) 34 Summer Sch - Tuition from Pupils or Parents (In State) 3 37,465 Summer Sch - Tuition from Other Districts (In State) 3 Summer Sch - Tuition from Other Sources (In State) 33 Summer Sch - Tuition from Other Sources (Out of State) 34 CTE - Tuition from Pupils or Parents (In State) 33 CTE - Tuition from Other Districts (In State) 33 CTE - Tuition from Other Sources (In State) 333 CTE - Tuition from Other Sources (Out of State) 334 Special Ed - Tuition from Pupils or Parents (In State) 34 Special Ed - Tuition from Other Districts (In State) 34 Special Ed - Tuition from Other Sources (In State) 343 Special Ed - Tuition from Other Sources (Out of State) 344 Adult - Tuition from Pupils or Parents (In State) 35 Adult - Tuition from Other Districts (In State) 35 Adult - Tuition from Other Sources (In State) 353 Adult - Tuition from Other Sources (Out of State) 354 Total Tuition 37,465 TRANSPORTATION FEES Regular -Transp Fees from Pupils or Parents (In State) 4 9,376 Regular - Transp Fees from Other Districts (In State) 4 Regular - Transp Fees from Other Sources (In State) 43 Regular - Transp Fees from Co-curricular Activities (In State) 45 Regular Transp Fees from Other Sources (Out of State) 46 Summer Sch - Transp. Fees from Pupils or Parents (In State) 4 Summer Sch - Transp. Fees from Other Districts (In State) 4 Summer Sch - Transp. Fees from Other Sources (In State) 43 Summer Sch - Transp. Fees from Other Sources (Out of State) 44 CTE - Transp Fees from Pupils or Parents (In State) 43 CTE - Transp Fees from Other Districts (In State) 43 Printed: /9/ AFR Final -Pub

14 Page STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, Page A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security CTE - Transp Fees from Other Sources (In State) 433 CTE - Transp Fees from Other Sources (Out of State) 434 Special Ed - Transp Fees from Pupils or Parents (In State) 44 Special Ed - Transp Fees from Other Districts (In State) 44 Special Ed - Transp Fees from Other Sources (In State) 443 Special Ed - Transp Fees from Other Sources (Out of State) 444 Adult - Transp Fees from Pupils or Parents (In State) 45 Adult - Transp Fees from Other Districts (In State) 45 Adult - Transp Fees from Other Sources (In State) 453 Adult - Transp Fees from Other Sources (Out of State) 454 Total Transportation Fees 9,376 EARNINGS ON INVESTMENTS Interest on Investments 5, ,843 3 Gain or Loss on Sale of Investments 5 (7,676) Total Earnings on Investments (689,478) ,843 3 FOOD SERVICE Sales to Pupils - Lunch 6 4,996 Sales to Pupils - Breakfast 6 Sales to Pupils - A la Carte 63 98,777 Sales to Pupils - Other (Describe & Itemize) ,8 Sales to Adults 6,49 Other Food Service (Describe & Itemize) 69 Total Food Service 83,74 DISTRICT/SCHOOL ACTIVITY INCOME Admissions - Athletic 7 53,6 Admissions - Other (Describe & Itemize) 79 34,658 5,437 Fees 7 97,539 Book Store Sales ,3 7 Other District/School Activity Revenue (Describe & Itemize) 79 79,45 Total District/School Activity Income,44,573 5,544 TEXTBOOK INCOME Rentals - Regular Textbooks 8 8,979 Rentals - Summer School Textbooks 8 Rentals - Adult/Continuing Education Textbooks 83 Rentals - Other (Describe & Itemize) 89 Sales - Regular Textbooks 8 Sales - Summer School Textbooks 8 Sales - Adult/Continuing Education Textbooks 83 Sales - Other (Describe & Itemize) 89 Other (Describe & Itemize) 89 Total Textbook Income 8,979 OTHER REVENUE FROM LOCAL SOURCES Rentals 9 67,997 Contributions and Donations from Private Sources 9 45,34,79 Impact Fees from Municipal or County Governments 93 Services Provided Other Districts 94 Refund of Prior Years' Expenditures 95 3,8 Payments of Surplus Moneys from TIF Districts 96 34,666 57, 8,66 57, 7,636 Drivers' Education Fees 97 5,45 Proceeds from Vendors' Contracts 98,36 School Facility Occupation Tax Proceeds 983 Printed: /9/ AFR Final -Pub

15 Page STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, Page A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security Payment from Other Districts 99 Sale of Vocational Projects 99,77 Other Local Fees 993 Other Local Revenues (Describe & Itemize) ,736,53 7,739 Total Other Revenue from Local Sources 83,63 35,739 8,66 6,578 7,636 Total Receipts/Revenues from Local Sources 47,47,999 5,75,88 8,57,9,7,738,57,784 9,4 7,957 FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT () Flow-through Revenue from State Sources Flow-through Revenue from Federal Sources Other Flow-Through (Describe & Itemize) 3 Total Flow-Through Receipts/Revenues from One District to Another District RECEIPTS/REVENUES FROM STATE SOURCES (3) UNRESTRICTED GRANTS-IN-AID General State Aid- Sec ,665,59 General State Aid - Hold Harmless/Supplemental 3 Reorganization Incentives (Accounts 35-3) 35 Other Unrestricted Grants-In-Aid from State Sources 399 (Describe & Itemize) Total Unrestricted Grants-In-Aid,665,59 RESTRICTED GRANTS-IN-AID SPECIAL EDUCATION Special Education - Private Facility Tuition 3 45,79 Special Education - Extraordinary 35 85,87 Special Education - Personnel 3,434,745 Special Education - Orphanage - Individual 3 Special Education - Orphanage - Summer 33 Special Education - Summer School 345 3,688 Special Education - Other (Describe & Itemize) 399 Total Special Education,695,584 CAREER AND TECHNICAL EDUCATION (CTE) CTE - Technical Education - Tech Prep 3 CTE - Secondary Program Improvement (CTEI) 3 9, CTE - WECEP 35 CTE - Agriculture Education 335 CTE - Instructor Practicum 34 CTE - Student Organizations 37 CTE - Other (Describe & Itemize) 399 Total Career and Technical Education 9, BILINGUAL EDUCATION Bilingual Ed - Downstate - TPI and TBE ,33 Bilingual Education Downstate - Transitional Bilingual Education 33 Total Bilingual Ed 43,33 State Free Lunch & Breakfast 336 9,646 School Breakfast Initiative 3365 Driver Education 337 4,75 Adult Ed (from ICCB) 34 Adult Ed - Other (Describe & Itemize) 3499 Printed: /9/ AFR Final -Pub

16 Page STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, Page TRANSPORTATION A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security Transportation - Regular/Vocational 35 87,44 Transportation - Special Education 35 64,47 Transportation - Other (Describe & Itemize) 3599 Total Transportation,53,859 Learning Improvement - Change Grants 36 Scientific Literacy 366 Truant Alternative/Optional Education 3695 Early Childhood - Block Grant 375 Reading Improvement Block Grant 375 Reading Improvement Block Grant - Reading Recovery 37 Continued Reading Improvement Block Grant 375 Continued Reading Improvement Block Grant (% Set Aside) 376 Chicago General Education Block Grant 3766 Chicago Educational Services Block Grant 3767 School Safety & Educational Improvement Block Grant 3775 Technology - Learning Technology Centers 378 State Charter Schools 385 Extended Learning Opportunities - Summer Bridges 385 Infrastructure Improvements - Planning/Construction 39 5, School Infrastructure - Maintenance Projects 395 Other Restricted Revenue from State Sources (Describe & Itemize) ,79 Total Restricted Grants-In-Aid,886,444,53,859 5, Total Receipts from State Sources 3 5,55,53,53,859 5, RECEIPTS/REVENUES FROM FEDERAL SOURCES (4) UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT Federal Impact Aid 4 Other Unrestricted Grants-In-Aid Received Directly from the Fed Govt (Describe & Itemize) Total Unrestricted Grants-In-Aid Received Directly from the Federal Govt RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT Head Start 445 Construction (Impact Aid) 45 MAGNET 46 Other Restricted Grants-In-Aid Received Directly from the Federal Govt 49 (Describe & Itemize) Total Restricted Grants-In-Aid Received Directly from Federal Govt RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT THRU THE STATE TITLE V Title V - Innovation and Flexibility Formula 4 Title V - District Projects 45 Title V - Rural & Low Income Schools 47 Title V - Other (Describe & Itemize) 499 Total Title V FOOD SERVICE Breakfast Start-Up 4 National School Lunch Program 4 34,99 Special Milk Program 45 Printed: /9/ AFR Final -Pub

17 Page 3 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, Page A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security School Breakfast Program 4 Summer Food Service Admin/Program 45 Child & Adult Care Food Program 46 Fresh Fruits & Vegetables 44 5,559 Food Service - Other (Describe & Itemize) 499 Total Food Service 3,488 TITLE I Title I - Low Income 43 39,969 Title I - Low Income - Neglected, Private 435 Title I - Comprehensive School Reform 433 Title I - Reading First 4334 Title I - Even Start 4335 Title I - Reading First SEA Funds 4337 Title I - Migrant Education 434 Title I - Other (Describe & Itemize) 4399 Total Title I 39,969 TITLE IV Title IV - Safe & Drug Free Schools - Formula 44 Title IV - st Century 44 Title IV - Other (Describe & Itemize) 4499 Total Title IV FEDERAL - SPECIAL EDUCATION Fed - Spec Education - Preschool Flow-Through 46 5,8 Fed - Spec Education - Preschool Discretionary 465 Fed - Spec Education - IDEA - Flow Through/Low Incidence 46,55,44 Fed - Spec Education - IDEA - Room & Board 465 3,596 Fed - Spec Education - IDEA - Discretionary 463 Fed - Spec Education - IDEA - Other (Describe & Itemize) 4699 Total Federal - Special Education,74,846 CTE - PERKINS CTE - Perkins - Title IIIE - Tech Prep 477 CTE - Other (Describe & Itemize) ,3 Total CTE - Perkins 3,3 Federal - Adult Education 48 ARRA - General State Aid - Education Stabilization 485 ARRA - Title I - Low Income 485 ARRA - Title I - Neglected, Private 485 ARRA - Title I - Delinquent, Private 4853 ARRA - Title I - School Improvement (Part A) 4854 ARRA - Title I - School Improvement (Section 3g) 4855 ARRA - IDEA - Part B - Preschool ,75 ARRA - IDEA - Part B - Flow-Through ,53 ARRA - Title IID - Technology-Formula 486 ARRA - Title IID - Technology-Competitive 486 ARRA - McKinney - Vento Homeless Education 486 ARRA - Child Nutrition Equipment Assistance 4863 Impact Aid Formula Grants 4864 Impact Aid Competitive Grants 4865 Qualified Zone Academy Bond Tax Credits 4866 Qualified School Construction Bond Credits 4867 Build America Bond Tax Credits 4868 Build America Bond Interest Reimbursement 4869 Printed: /9/ AFR Final -Pub

18 Page 4 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, Page A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security ARRA - General State Aid - Other Govt Services Stabilization 487 Other ARRA Funds - II 487 Other ARRA Funds - III 487 Other ARRA Funds - IV 4873 Other ARRA Funds - V 4874 ARRA - Early Childhood 4875 Other ARRA Funds VII 4876 Other ARRA Funds VIII 4877 Other ARRA Funds IX 4878 Other ARRA Funds X 4879 Other ARRA Funds XI 488 5,7 Total Stimulus Programs 46,38 Advanced Placement Fee/International Baccalaureate 494 Emergency Immigrant Assistance 495 Title III - English Language Acquisition 499 Learn & Serve America 49 McKinney Education for Homeless Children 49 Title II - Eisenhower Professional Development Formula 493 Title II - Teacher Quality ,564 Federal Charter Schools 496 Medicaid Matching Funds - Administrative Outreach 499 8,38 Medicaid Matching Funds - Fee-for-Service Program 499 8,89 Other Restricted Revenue from Federal Sources (Describe & Itemize) 4998,498 Total Restricted Grants-In-Aid Received from the Federal Govt Thru the State,77,77,498 Total Receipts/Revenues from Federal Sources 4,77,77,498 Total Direct Receipts/Revenues 55,57,7 5,737,36 8,57,9 3,5,597,57,784 95,4 7,957 Printed: /9/ AFR Final -Pub

19 Page 5 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, Page INSTRUCTION (ED) A B C D E F G H I J K L () () (3) (4) (5) (6) (7) (8) (9) Description Funct # Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Termination Benefits Regular Programs 4,67, 4,786,5 43,594,5,384 3,58 8,693 3,9,99 9,85,77 Pre-K Programs 5 Special Education Programs (Functions -) 4,36,9 63,54 44,4 5,433,56, ,56,79 6,58,79 Special Education Programs Pre-K 5 488,53 57,455,67, ,5 57,775 Remedial and Supplemental Programs K- 5 47,84 9,97 3,5 9,479 59,85 54,555 Remedial and Supplemental Programs Pre-K 75 Adult/Continuing Education Programs 3 CTE Programs 4 3,796 46,8 43,9 55,598 5,589 3,9 Interscholastic Programs 5 835,35 9,896,3 64,67 7,7 3,3 3,9,9,656,9,5 Summer School Programs 6 9,636 35,468 3,339 4,39 Gifted Programs 65 47,5,775 5,74 75, 78,864 Driver's Education Programs 7 3,3, ,57,4 3, 3,959 Bilingual Programs 8 85,34 8,897 7,636 58,95 3,59 Truant Alternative & Optional Programs 9,75,75 3,96 Pre-K Programs - Private Tuition 9 4,55 4,55 Regular K- Programs - Private Tuition 9 Special Education Programs K- - Private Tuition 9 Special Education Programs Pre-K - Tuition 93 Remedial/Supplemental Programs K- - Private Tuition 94 Remedial/Supplemental Programs Pre-K - Private Tuition 95 Adult/Continuing Education Programs - Private Tuition 96 CTE Programs - Private Tuition 97 Interscholastic Programs - Private Tuition 98 Summer School Programs - Private Tuition 99 Gifted Programs - Private Tuition 9 Bilingual Programs - Private Tuition 9 Truants Alternative/Optional Ed Progms - Private Tuition 9 Total Instruction 3,54,433 5,669, ,4,64,773 5,988,58,38 33,3 39,67,67 39,396,5 SUPPORT SERVICES (ED) - EDUCATIONAL FUND (ED) SUPPORT SERVICES - PUPILS Attendance & Social Work Services 79,337 99, ,3 8,956 84,355 Guidance Services 734,46 67,9, ,63 89,66 Health Services 3 74,986 8,3,9 5,945 3,4 39,395 Psychological Services 4 48,98 68, ,59 563,595 Speech Pathology & Audiology Services 5 863,843 5,89 5,84 984,89,4,534 Other Support Services - Pupils (Describe & Itemize) 9 7,68 7,68 7,95 Total Support Services - Pupils 3,75,57 379,96 4, 4,34 7,68 3,48,77 3,534,4 SUPPORT SERVICES - INSTRUCTIONAL STAFF Improvement of Instruction Services 434,48 55,8 47,45 3,8 55,86 56,77 Educational Media Services 793,386 5,48 4,7 939, ,65 Assessment & Testing 3 49,687 49,687 49,687 Total Support Services - Instructional Staff,7,868 6,563 97,38 54,98,54,497,567,9 SUPPORT SERVICES - GENERAL ADMINISTRATION Board of Education Services 3 69,877,433 7,3 647,6 6,375 Executive Administration Services 3 338,55 8,4 87,558,97 56,93 5,896 Special Area Administration Services 33 Tort Immunity Services Total Support Services - General Administration 3 338,55 8,4 697,435 3,34 7,3,74,55,4,7 Total Budget Printed: /9/ AFR Final -Pub

20 Page 6 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, Page A B C D E F G H I J K L () () (3) (4) (5) (6) (7) (8) (9) Description SUPPORT SERVICES - SCHOOL ADMINISTRATION Funct # Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Termination Benefits Office of the Principal Services 4,,766 56,54 44,676 7,3 7,8,59,8,964 Other Support Services - School Admin (Describe & Itemize) 49 Total Support Services - School Administration 4,,766 56,54 44,676 7,3 7,8,59,8,964 SUPPORT SERVICES - BUSINESS Direction of Business Support Services 5 4,69 4,76 9, ,765 9,3 Fiscal Services 5 37,94 64,47 9,34 393,4 396,37 Operation & Maintenance of Plant Services 54 65,78 36,67 7,748 74,633 86,74 Pupil Transportation Services 55 Food Services 56 7,87,33,75 7,334 5,765,64,7,44,69 Internal Services 57 Total Support Services - Business 5 66,58 4,59,7,7 7,334 5, ,3,54,8,59 SUPPORT SERVICES - CENTRAL Direction of Central Support Services 6 Planning, Research, Development, & Evaluation Services 6 Information Services 63 8,83,9,865 3,67 6,87 Staff Services 64 57,5 7,39 84,966,365 4,8 48,36 4,47 Data Processing Services 66 8,9 97,55 989,586 8,566 64,3 8,567,48,798,73,837 Total Support Services - Central 6,86,4 68,88,96,47 9,93 64,3 4,8 8,567,878,37,5,9 Other Support Services (Describe & Itemize) 9 84,875 38,4 53,69 76,534 9,5 Total Support Services 8,6,443,556,83 3,3,588 54,968 7,65 77,38 8,85 4,75,38 3,378,876 COMMUNITY SERVICES (ED) 3 PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED) PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs 4 Payments for Special Education Programs 4,3,49,3,49,74,3 Payments for Adult/Continuing Education Programs 43 Payments for CTE Programs 44 8,857 8,857 8,857 Payments for Community College Programs 47 Other Payments to In-State Govt. Units (Describe & Itemize) 49 Total Payments to Dist & Other Govt Units (In-State) 4,4,6,4,6,93,6 Payments for Regular Programs - Tuition 4 Payments for Special Education Programs - Tuition 4 Total Budget Payments for Adult/Continuing Education Programs - Tuition 43 Payments for CTE Programs - Tuition 44 Payments for Community College Programs - Tuition 47 Payments for Other Programs - Tuition 48 Other Payments to In-State Govt Units 49 Total Payments to Other District & Govt Units -Tuition (In State) 4 Payments for Regular Programs - Transfers 43 Payments for Special Education Programs - Transfers Payments for Adult/Continuing Ed Programs - Transfers 433 Printed: /9/ AFR Final -Pub

21 Page 7 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, Page A B C D E F G H I J K L () () (3) (4) (5) (6) (7) (8) (9) Description Funct # Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Termination Benefits Payments for CTE Programs - Transfers 434 Payments for Community College Program - Transfers 437 Payments for Other Programs - Transfers 438 Other Payments to In-State Govt Units - Transfers 439 Total Payments to Other District & Govt Units - 43 Transfers (In-State) Payments to Other Dist & Govt Units (Out-of-State) 44 Total Payments to Other District & Govt Units 4,4,6,4,6,93,6 DEBT SERVICES (ED) DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 5 Tax Anticipation Notes 5 Corporate Personal Prop. Repl. Tax Anticipation Notes 53 State Aid Anticipation Certificates 54 Other Interest on Short-Term Debt 55 Total Interest on Short-Term Debt 5 Debt Services - Interest on Long-Term Debt 5 Total Debt Services 5 PROVISIONS FOR CONTINGENCIES (ED) 6 Total Direct Disbursements/Expenditures 39,6,876 7,5,869 3,676,8,49,74 33,53 4,8,66 35,984 56,69,57 55,698,456 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures (597,885) - OPERATIONS & MAINTENANCE FUND (O&M) SUPPORT SERVICES (O&M) SUPPORT SERVICES - PUPILS Other Support Services - Pupils (Describe & Itemize) 9 SUPPORT SERVICES - BUSINESS Direction of Business Support Services 5 Facilities Acquisition & Construction Services 53 Operation & Maintenance of Plant Services 54,353,93 94,445,857,56,6, , ,76,449 5,6,55 Pupil Transportation Services 55 Food Services 56 Total Support Services - Business 5,353,93 94,445,857,56,6, , ,76,449 5,6,55 Other Support Services (Describe & Itemize) 9,889 6,55 37,44 36,759 Total Support Services,353,93 94,445,878,45,637,93 735, ,799,493 5,647,74 COMMUNITY SERVICES (O&M) 3 PAYMENTS TO OTHER DIST & GOVT UNITS (O&M) PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Special Education Programs 4 Payments for CTE Programs 44 Other Payments to In-State Govt. Units 49 (Describe & Itemize) Total Payments to Other Govt. Units (In-State) 4 Payments to Other Govt. Units (Out of State) 44 Total Payments to Other Dist & Govt Units 4 DEBT SERVICES (O&M) 5 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 5 Tax Anticipation Notes 5 Total Budget Printed: /9/ AFR Final -Pub

22 Page 8 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, Page A B C D E F G H I J K L () () (3) (4) (5) (6) (7) (8) (9) Funct Employee Purchased Supplies & Description Salaries Capital Outlay Other Objects Non-Capitalized Termination # Benefits Services Materials Equipment Benefits Total Budget 4 Corporate Personal Prop. Repl. Tax Anticipation Notes State Aid Anticipation Certificates Other Interest on Short-Term Debt (Describe & Itemize) Total Debt Service - Interest on Short-Term Debt 5 46 DEBT SERVICE - INTERST ON LONG-TERM DEBT 5 47 Total Debt Services 5 48 PROVISIONS FOR CONTINGENCIES (O&M) 6 49 Total Direct Disbursements/Expenditures,353,93 94,445,878,45,637,93 735, ,799,493 5,647,74 5 Excess (Deficiency) of Receipts/Revenues/Over 5 Disbursements/ Expenditures (6,77) PAYMENTS TO OTHER DIST & GOVT UNITS (DS) 4 DEBT SERVICES (DS) 5 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 5 Tax Anticipation Notes 5 Corporate Personal Prop. Repl. Tax Anticipation Notes 53 State Aid Anticipation Certificates 54 Other Interest on Short-Term Debt (Describe & Itemize) 55 Total Debt Services - Interest On Short-Term Debt 5 DEBT SERVICES - INTEREST ON LONG-TERM DEBT 5 5,48,87 5,48,87 5,53,75 DEBT SERVICES - PAYMENTS OF PRINCIPAL ON LONG- 53 TERM DEBT (Lease/Purchase Principal Retired) 4,395, 4,395, 5,36,457 DEBT SERVICES - OTHER (Describe & Itemize) 54,975,975 3, Total Debt Services 5,975 9,443,87 9,446,6,93,9 PROVISION FOR CONTINGENCIES (DS) 6 Total Disbursements/ Expenditures,975 9,443,87 9,446,6,93,9 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 4 - TRANSPORTATION FUND (TR) SUPPORT SERVICES (TR) SUPPORT SERVICES - PUPILS 3 - DEBT SERVICES (DS) Other Support Services - Pupils (Describe & Itemize) SUPPORT SERVICES - BUSINESS Pupil Transportation Services 55 4,769 4,973 3,6,35,34,387,69 3,635,78 3,447,447 Other Support Services (Describe & Itemize) 9 Total Support Services 4,769 4,973 3,6,35,34,78,69 3,635,673 3,447,447 COMMUNITY SERVICES (TR) 3 PAYMENTS TO OTHER DIST & GOVT UNITS (TR) PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs 4 Payments for Special Education Programs 4 Payments for Adult/Continuing Education Programs 43 Payments for CTE Programs 44 Payments for Community College Programs 47 Other Payments to In-State Govt. Units 49 (Describe & Itemize) Total Payments to Other Govt. Units (In-State) 4 (875,33) Printed: /9/ AFR Final -Pub