Annual Financial Report - 06/30/2016 Fiscal Year End Validations LEA : Shaler Area SD Printed 11/17/ :56:12 AM.

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3 Annual Financial Report - 06/30/2016 Fiscal Year End Validations Printed 11/17/ :56:12 AM Page - 1 of 1 Val Number Description Justification Revenue Detail: The PDE FAI System reflects payments for Revenue 7320 therefore the AFR amount reported in General Fund Revenue code 7320 must be greater than zero. $46, was reported as a receivable on the AFR Expenditure Detail - There is an entry in function object "Other". Please explain what constitutes "Other". Cost related to SWAP change. Expenditure , Fund 40: $13, Expenditure Detail - There is an entry in function object "Other". Please explain what constitutes "Other". Premium relating to the New Bond Issue. Expenditure , Fund 40: $131, SOIN: All Governmental Fund General Obligation Bonds must include an amount for Interest Paid during Fiscal Year. Correct data or enter a justification. Shaler Area restructured debt in the school year therefore no interest payments were due. Technical School interest was included in tuition as defined by the PDE chart of accounts SOIN: All Governmental Fund General Obligation Bonds must include an amount for Amount Due Within One Year (Principal and Interest). Correct data or enter a justification. Due to the restructuring there were General Obligation Bonds that have been closed SOIN: All Governmental Fund - Other Long Term Debt/Extended Term Fin must include an amount for Amount Due Within One Year (Principal and Interest). Correct data or enter a justification. Other Long Term Debt/Extended Term Fin were also restructured SESS Legal and Accounting Services: SESS Schedule amounts for Special Education vary from prior year by 40% or more. Correct the data or enter a justification. Overall cost of Legal and Accounting Services increased. SESS Schedule 2350: $41, Prior Year SESS Schedule 2350: $27, Page 3

4 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 11/17/ :55:41 AM Page - 1 of 4 Amounts Expressed in Whole Dollars General Fund (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 2,472, Investments 3,739, Taxes Receivable 10,300, Due From Other Funds 0141 Due From Other Governments 0142 State Revenue Receivable 2,261, Federal Revenue Receivable 373, Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 405, Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 1,049 Total Assets $19,554, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $19,554,019 Page 4

5 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Assets And Deferred Outflows Of Resources Assets Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0100 Cash and Cash Equivalents 27,163,582 1,128,443 30,764, Investments 3,739, Taxes Receivable 10,300, Due From Other Funds 30,729 30, Due From Other Governments 0142 State Revenue Receivable 2,261, Federal Revenue Receivable 373, Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 405, Inventories Printed 11/17/ :55:41 AM 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 1,049 Total Assets $27,194,311 $1,128,443 $47,876, Deferred Outflows of Resources Page - 2 of 4 Total Assets And Deferred Outflows Of Resources $27,194,311 $1,128,443 $47,876,773 Page 5

6 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 11/17/ :55:41 AM Page - 3 of 4 Amounts Expressed in Whole Dollars General Fund (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 32, Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 637, Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 6,210, Payroll Deductions and Withholding 0480 Unearned Revenues 9,286, Other Current Liabilities Total Liabilities $16,166, Deferred Inflows of Resources Fund Balances 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 0850 Unassigned Fund Balance 3,387,704 Total Fund Balances $3,387,704 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $19,554,019 Page 6

7 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0400 Due to Other Funds 32, Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 662,821 1,299, Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 6,210, Payroll Deductions and Withholding 0480 Unearned Revenues 9,286, Other Current Liabilities 9,949 9,949 Total Liabilities $662,821 $9,949 $16,839, Deferred Inflows of Resources Fund Balances Printed 11/17/ :55:41 AM 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 1,118,494 1,118, Committed Fund Balance 26,531,490 26,531, Assigned Fund Balance Page - 4 of Unassigned Fund Balance 3,387,704 Total Fund Balances $26,531,490 $1,118,494 $31,037,688 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $27,194,311 $1,128,443 $47,876,773 Page 7

8 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 11/17/ :55:43 AM Page - 1 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Revenues 6000 Revenue from Local Sources 49,622, Revenue from State Sources 24,976, Revenue from Federal Sources 1,095,404 Total Revenues $75,694,019 Expenditures 1000 Instruction 45,011, Support Services 23,263, Operation of Non-Instructional Services 1,882, Facilities Acquisition, Construction and Improvement Services 39, Debt Service 277, Refund of Prior Year Revenues / Receipts 157, Short-Term Borrowing Interest and Costs Total Expenditures $70,633,211 Excess (Deficiency) Of Revenues Over Expenditures $5,060,808 Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 9120 Proceeds from Refunding of Bonds 9130 Bond Premiums 9200 Proceeds from Extended-Term Financing 9300 Interfund Transfers - IN 9400 Sale of or Compensation for Loss of Fixed Assets 9710 Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 50, Debt Service Refunded Bonds 5150 Bond Discounts 5200 Interfund Transfers Out 6,013, Transfers Out to Component Units/Primary Governments Total Other Financing Sources (Uses) ($5,962,848) Page 8

9 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 11/17/ :55:43 AM Revenues Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 6000 Revenue from Local Sources 234, ,722 50,187, Revenue from State Sources 24,976, Revenue from Federal Sources 1,095,404 Total Revenues $234,399 $330,722 $76,259,140 Expenditures 1000 Instruction 45,011, Support Services 489, ,546 24,489, Operation of Non-Instructional Services 1,882, Facilities Acquisition, Construction and Improvement Services 2,372,673 2,412, Debt Service 6,225,080 6,502, Refund of Prior Year Revenues / Receipts 157, Short-Term Borrowing Interest and Costs Total Expenditures $2,862,283 $6,961,626 $80,457,120 Excess (Deficiency) Of Revenues Over Expenditures ($2,627,884) ($6,630,904) ($4,197,980) Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 26,760,000 26,760, Proceeds from Refunding of Bonds 25,225,000 25,225, Bond Premiums 9200 Proceeds from Extended-Term Financing 489,240 7,101,011 7,590, Interfund Transfers - IN 28,476,314 6,013,578 34,489, Sale of or Compensation for Loss of Fixed Assets 9710 Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 50, Debt Service Refunded Bonds 29,168,332 29,168, Bond Discounts 131, , Interfund Transfers Out 28,476,314 34,489, Transfers Out to Component Units/Primary Governments Page - 2 of 4 Total Other Financing Sources (Uses) $28,965,554 $7,323,438 $30,326,144 Page 9

10 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 11/17/ :55:43 AM Page - 3 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Special And Extraordinary Items 9920 Special Items Gains 9930 Extraordinary Items Gains 5520 Special Items Losses 5530 Extraordinary Items Losses Net Change In Fund Balances ($902,040) Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 4,289,744 Fund Balance - End Of Year $3,387,704 Page 10

11 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 11/17/ :55:43 AM Page - 4 of 4 Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds Special And Extraordinary Items 9920 Special Items Gains 9930 Extraordinary Items Gains 5520 Special Items Losses 5530 Extraordinary Items Losses Net Change In Fund Balances $26,337,670 $692,534 $26,128,164 Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 193, ,960 4,909,524 Fund Balance - End Of Year $26,531,490 $1,118,494 $31,037,688 Page 11

12 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 11/17/ :55:44 AM Page - 1 of 2 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Current Assets Food Service (51) Child Care Operations (52) Other Enterprise (58) 0100 Cash and Cash Equivalents 24,234 24, Investments 0130 Due From Other Funds 1,298 1, Due From Other Governments 102, , State Revenue Receivable 0143 Federal Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 31,772 31, Inventories 58,648 58, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Current Assets $218,033 $218,033 Noncurrent Assets 0211 Land 0212 Site Improvements (Net) 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) 131, , Construction in Progress 0260 Long Term Prepayments 0290 Other Noncurrent Assets Total Noncurrent Assets $131,371 $131, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $349,404 $349,404 TOTAL Internal Service (60) Page 12

13 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 11/17/ :55:44 AM Page - 2 of 2 Amounts Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Net Position Current Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0413 Due to Component Unit Food Service (51) Child Care Operations (52) Other Enterprise (58) 0420 Accounts Payable 90,100 90, Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 67,200 67, Other Current Liabilities Total Current Liabilities $157,300 $157,300 Noncurrent Liabilities 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0570 Net Pension Liability 0599 Other Long-Term Liabilities Total Noncurrent Liabilities Total Liabilities $157,300 $157, Deferred Inflows of Resources Net Position 0791 Invested in Capital Assets, Net of Related Debt 131, , Restricted Net Position ( ) 0799 Unrestricted Net Position 60,733 60,733 Total Net Position $192,104 $192,104 Total Liabilities And Deferred Inflows Of Resources And Net Position $349,404 $349,404 TOTAL Internal Service (60) Page 13

14 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 11/17/ :55:45 AM Page - 1 of 2 Operating Revenues Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise (58) 6600 Food Service Revenue 966, , Charges for Services 0072 Other Operating Revenue 10,617 10,617 Total Operating Revenues $977,197 $977,197 Operating Expenses 100 Personnel Services Salaries 200 Personnel Services Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 1,335 1, Other Purchased Services 1,833,879 1,833, Supplies 121, , Depreciation 30,908 30, Dues and Fees 890 Miscellaneous Expenditures Total Operating Expenses $1,987,288 $1,987,288 Operating Income (Loss) ($1,010,091) ($1,010,091) Non Operating Revenues (Expenses) 6500 Earnings on Investments Contributions and Donations from Private Sources 6930 Gains or Losses on Sale of Fixed Assets 6991 Refunds of a Prior Year Expenditure 7000 Revenue from State Sources 58,799 58, Revenue from Federal Sources 918, , Claims and Judgments Against the LEA 830 Interest TOTAL Non Operating Revenues (Expenses) $977,051 $977,051 TOTAL Internal Service (60) Income (Loss) Before Contributions And Transfers ($33,040) ($33,040) Page 14

15 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 11/17/ :55:45 AM Page - 2 of 2 Amounts Expressed in Whole Dollars Contributions, Transfers, and Special and Extraordinary Items Food Service (51) Child Care Operations (52) Other Enterprise (58) TOTAL Internal Service (60) 5200 Interfund Transfers Out 5300 Transfers Out to Component Units/Primary Governments 5520 Special Items Losses 5530 Extraordinary Items Losses 9300 Interfund Transfers - IN 9500 Capital Contributions 9700 Transfers IN From Component Units/Primary Governments 9920 Special Items Gains 9930 Extraordinary Items Gains Change In Net Position ($33,040) ($33,040) 0002 Net Position - Beginning of Fiscal Year 225, , Accounting Changes / Residual Equity Transfers Net Position - End Of Year $192,104 $192,104 Page 15

16 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 11/17/ :55:48 AM Page - 1 of 3 Amounts Expressed in Whole Dollars Cash Flows From Operating Activities Food Service (51) Child Care Operations (52) Other Enterprise (58) 0011 Cash Receipts From Users 1,026,527 1,026, Cash Receipts From Assessments Made to Other Funds 0013 Cash Receipts From Earnings on Investments 0014 Cash Receipts From Other Operating Revenue 10,617 10, Cash Payments To Employees For Services 0016 Cash Payments For Insurance Claims 0017 Cash Payments To Suppliers For Goods and Services 1,948,362 1,948, Cash Payments For Other Operating Expenses Net Cash Provided By (Used For) Operating Activities ($911,218) ($911,218) TOTAL Internal Service(60) Cash Flows From Non-Capital Financing Activities 0021 Receipts From Local Sources Receipts From State Sources ,072 66, Receipts From Federal Sources , , Notes and Loans Received (Repaid) 0025 Interest Paid on Notes/Loans Operating Transfers In (Out)/Residual Equity Trans 0027 Operating Transfers In (Out) Primary Government / Comp Unit 0028 Receipts From Refund of Prior Year Expenditures Special and Extraordinary Gains (losses) Net Cash Prov By (Used for) Non-Capital Financing Activities $947,602 $947,602 Cash Flows From Capital and Related Financing Activities 0031 Payments For Fac Acq, Const, and Imp (12,400) (12,400) 0032 Gain / (Loss) on Sale of Fixed Assets Proceeds From Extended Term Financing Principal Paid on Financing Agreements 0035 Interest Paid on Financing Agreements (Inc) Dec in Contributed Capital Net Cash Prov By (Used for) Capital and Related Financing Activities ($12,400) ($12,400) Cash Flows From Investing Activities 0041 Earnings on Investments Purchase of Inv Securities / Deposits to Inv Pools 0043 Receipts From Investment Pool Withdrawals 0044 Proceeds from Sale and Maturity of Inv Securities 0045 Loans Received (Paid) Net Cash Prov By (Used for) Investing Activities $250 $250 Page 16

17 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 11/17/ :55:48 AM Page - 2 of 3 Food Service (51) Child Care Operations (52) Other Enterprise (58) Net Increase (Decrease) in Cash Flows 24,234 24, Cash and Cash Equivalents Beginning of Year Cash and Cash Equivalents at Year End $24,234 $24,234 TOTAL Internal Service (60) Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities 0005 Operating Income (Loss) per REP (1,010,091) (1,010,091) Adjustments 0051 Depreciation and Net Amortization 30,908 30, Provision for Uncollectible Accounts 0053 Other Adjustments 120, ,787 Effect of Changes in Assets, Liabilities, Deferred Outflows and Deferred Inflows 0054 (Inc) Dec In Accounts Receivable ( ) 59,947 59, Advances to Other Funds (0160) 4,341 4, (Inc) Dec in Inventories (0170) (2,553) (2,553) 0057 (Inc) Dec in Prepaid Expenses (0180) 236, , (Inc) Dec in Other Current or Noncurrent Assets 0064 Deferred Outflows (0910) 0059 Inc (Dec) in Accounts Payable ( ) (356,934) (356,934) 0060 Inc (Dec) in Accrued Salaries/Benefits (0461) 0065 Inc (Dec) in Net Pension Liabilities (0570) 0066 Inc (Dec) in Other Postemp Benefit Oblig (0560) 0061 Inc (Dec) in Payroll Deductions/Withholding (0462) 0062 Inc (Dec) in Unearned Revenue (0480) 5,835 5, Inc (Dec) in Other Current or Noncurrent Liabilities 0067 Deferred Inflows (0950) Total Adjustments $98,873 $98,873 Cash Provided By (Used for) Total ($911,218) ($911,218) Page 17

18 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 11/17/ :55:48 AM Page - 3 of 3 COMBINED STATEMENT OF CASH FLOWS SCHEDULE OF NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES Explanation of Transaction and Balance Sheet Effect Total Amount Page 18

19 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 11/17/ :55:49 AM Page - 1 of 4 Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) Assets And Deferred Outflows Of Resources Assets 0100 Cash and Cash Equivalents 158, Investments 0130 Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets $158, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $158,009 Page 19

20 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 11/17/ :55:49 AM Page - 2 of 4 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Assets Other Agency (89) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0100 Cash and Cash Equivalents 556, , Investments 0130 Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets $556,350 $714, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $556,350 $714,359 Page 20

21 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 11/17/ :55:49 AM Page - 3 of 4 Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) 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 Unit 0420 Accounts Payable 33, Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities Total Liabilities $33, Deferred Inflows of Resources Net Position 0791 Invested in Capital Assets, Net of Related Debt 0009 Restricted Net Position ( ) 124, Unrestricted Net Position Total Net Position $124,959 Total Liabilities, Deferred Inflows Of Resources And Net Position $158,009 Page 21

22 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 11/17/ :55:49 AM Page - 4 of 4 Amounts Expressed in Whole Dollars Other Agency (89) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 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 Unit 0420 Accounts Payable 33, Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 556, ,350 Total Liabilities $556,350 $589, Deferred Inflows of Resources Net Position 0791 Invested in Capital Assets, Net of Related Debt 0009 Restricted Net Position ( ) 124, Unrestricted Net Position Total Net Position $124,959 Total Liabilities, Deferred Inflows Of Resources And Net Position $556,350 $714,359 Page 22

23 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Changes in Net Position - Fiduciary Funds (CNAF) Printed 11/17/ :55:50 AM Page - 1 of 1 Additions Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0091 Gifts and Contributions 33,138 33, Other Additions Deductions 0093 Scholarships Awarded 38,757 38, Other Deductions Change In Net Position ($5,619) ($5,619) 0006 Net Position Beginning of Fiscal Year 130, , Net Position Held in Trust for Pension Benefits Net Position - End of Fiscal Year $124,959 $124,959 Page 23

24 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/17/ :55:50 AM Page - 1 of 4 Revenue Reported In Current Year Current Year Tax Accrual Prior Year Tax Accrual Taxes Collected In Current Year Revenue from Local Sources 6111 Current Real Estate Taxes 41,331, ,331, Public Utility Realty Taxes 54, , Current Act 511 Local Services Taxes 32, , Current Act 511 Earned Income Taxes 4,966, ,966, Current Act 511 Real Estate Transfer Taxes 482, , Delinquent Real Estate Taxes 1,389, ,389, Delinquent Act 511 Earned Income Taxes 193, , Earnings on Investments 36, Revenues from LEA Activities 52, Federal IDEA Revenue Received as Pass Through 781, Rentals 32, Contributions and Donations from Private Sources 99, Revenue from Community Services Activities 59, Refunds of a Prior Year Expenditure 91, Other Revenues Not Specified Above 18, TOTAL Revenue from Local Sources $49,622, $48,449, Page 24

25 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/17/ :55:50 AM Page - 2 of 4 Revenue from State Sources Revenue Reported In Current Year 7110 Basic Education Funding 10,949, Tuition for Orphans Subsidy 73, Special Education funds for School-Aged Pupils 3,307, Pupil Transportation Subsidy 1,386, Nonpublic and Charter School Pupil Transportation Subsidy 130, Health Services (Medical, Dental, Nurse, Act 25) 85, State Property Tax Reduction Allocation 2,039, Ready to Learn Block Grant 706, Other State Revenue Not Listed Elsewhere in the 7000 Series 28, State Share of Social Security and Medicare Taxes 1,436, State Share of Retirement Contributions 4,832, TOTAL Revenue from State Sources $24,976, Page 25

26 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/17/ :55:50 AM Page - 3 of 4 Revenue from Federal Sources Revenue Reported In Current Year 8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 563, NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 142, NCLB, Title III - Language Instruction for Limited English Proficient and Immigrant Students 1, School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) 375, Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program 12, TOTAL Revenue from Federal Sources $1,095, Page 26

27 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/17/ :55:50 AM Page - 4 of 4 Other Financing Sources Revenue Reported In Current Year 9990 Insurance Recoveries 50, TOTAL Other Financing Sources $50, TOTAL FROM ALL SOURCES $75,744, $48,449, Page 27

28 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS) Printed 11/17/ :55:51 AM Page - 1 of 1 Revenue from Local Sources 49,622, Revenue from State Sources 24,976, Revenue from Federal Sources 1,095, Other Financing Sources 50, TOTAL FROM ALL SOURCES $75,744, Page 28

29 Printed 11/17/ :55:52 AM Page - 1 of Instruction Total 100 Personnel Services Salaries 100 Personnel Services Salaries 24,113, Total Personnel Services Salaries $24,113, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 5,844, Social Security Contributions 1,824, PSERS Retirement Contributions 6,241, Unemployment Compensation 4, Workers Compensation 242, Other Post-Employment Benefits (OPEB) 133, Total Personnel Services Employee Benefits $14,290, Purchased Professional and Technical Services 322 Professional Educational Services Ius 739, Other Professional Services 310, Total Purchased Professional and Technical Services $1,050, Purchased Property Services 430 Repairs and Maintenance Services 35, Rentals 4, Total Purchased Property Services $39, Other Purchased Services 510 Student Transportation Services 101, Printing and Binding Tuition To Other School Districts Within the State 534, Tuition To Pennsylvania Charter Schools 1,002, Tuition To Nonpublic Schools 83, Tuition To Career and Technology Centers 1,494, Tuition To Institutions of Higher Education and Technical Institutes 5, Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 693, Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 349, Tuition Other 29, Travel 11, Services Purchased Locally 33, IU Payment By Withholding for Institutionalized Children s Programs Special Classes 2, Other Miscellaneous Purchased Services 1, Total Other Purchased Services $4,344, Supplies 610 General Supplies 544, Books and Periodicals 409, Total Supplies $954, Property 750 Equipment Original and Additional 191, Equipment Replacement 26, Total Property $217, Page 29

30 Printed 11/17/ :55:52 AM Page - 2 of Instruction Total 800 Other Objects 810 Dues and Fees 1, Total Other Objects $1, Total 1000 Instruction $45,011, Page 30

31 Printed 11/17/ :55:52 AM Page - 3 of Regular Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 8,362, ,164, , ,648, Total Personnel Services Salaries $8,362, $9,164, $121, $17,648, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 1,871, ,155, , ,039, Social Security Contributions 634, , , ,336, PSERS Retirement Contributions 2,148, ,412, , ,591, Unemployment Compensation 4, , Workers Compensation 84, , , , Other Post-Employment Benefits (OPEB) 103, , Total Personnel Services Employee Benefits $4,738, $5,461, $53, $10,254, Purchased Professional and Technical Services 322 Professional Educational Services Ius 108, , , Other Professional Services Total Purchased Professional and Technical Services $109, $5, $114, Purchased Property Services 430 Repairs and Maintenance Services 7, , , Total Purchased Property Services $7, $27, $35, Other Purchased Services 510 Student Transportation Services 1, , Printing and Binding Tuition To Pennsylvania Charter Schools 180, , , Travel 5, , , Other Miscellaneous Purchased Services 1, , Total Other Purchased Services $187, $471, $658, Supplies 610 General Supplies 244, , , Books and Periodicals 345, , , Total Supplies $590, $317, $907, Property 750 Equipment Original and Additional 11, , , Equipment Replacement 4, , , Total Property $16, $185, $201, Total 1100 Regular Programs Elementary / Secondary $14,013, $15,633, $174, $29,821, Page 31

32 Printed 11/17/ :55:52 AM Page - 4 of Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 8,362, ,164, , ,648, Total Personnel Services Salaries $8,362, $9,164, $121, $17,648, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 1,871, ,155, , ,039, Social Security Contributions 634, , , ,336, PSERS Retirement Contributions 2,148, ,412, , ,591, Unemployment Compensation 4, , Workers Compensation 84, , , , Other Post-Employment Benefits (OPEB) 103, , Total Personnel Services Employee Benefits $4,738, $5,461, $53, $10,254, Purchased Professional and Technical Services 322 Professional Educational Services Ius 108, , , Other Professional Services Total Purchased Professional and Technical Services $109, $5, $114, Purchased Property Services 430 Repairs and Maintenance Services 7, , , Total Purchased Property Services $7, $27, $35, Other Purchased Services 510 Student Transportation Services 1, , Printing and Binding Tuition To Pennsylvania Charter Schools 180, , , Travel 5, , , Other Miscellaneous Purchased Services 1, , Total Other Purchased Services $187, $471, $658, Supplies 610 General Supplies 244, , , Books and Periodicals 345, , , Total Supplies $590, $317, $907, Property 750 Equipment Original and Additional 11, , , Equipment Replacement 4, , , Total Property $16, $185, $201, Total 1110 Regular Programs $14,013, $15,633, $174, $29,821, Page 32

33 Printed 11/17/ :55:52 AM Page - 5 of Special Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 2,745, ,477, , ,626, Total Personnel Services Salaries $2,745, $2,477, $403, $5,626, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 850, , , ,639, Social Security Contributions 216, , , , PSERS Retirement Contributions 718, , , ,435, Workers Compensation 28, , , , Other Post-Employment Benefits (OPEB) 15, , , Total Personnel Services Employee Benefits $1,829, $1,480, $277, $3,587, Purchased Professional and Technical Services 322 Professional Educational Services Ius 124, , , Other Professional Services 309, , Total Purchased Professional and Technical Services $433, $488, $922, Other Purchased Services 510 Student Transportation Services 51, , , Tuition To Other School Districts Within the State 84, , , Tuition To Pennsylvania Charter Schools 99, , , Tuition To Nonpublic Schools 83, , Tuition To Institutions of Higher Education and Technical Institutes 5, , Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 346, , , Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 46, , , Tuition Other 29, , Travel , , Services Purchased Locally 33, , IU Payment By Withholding for Institutionalized Children s Programs Special Classes 1, , , Total Other Purchased Services $631, $1,134, $116, $1,882, Supplies 610 General Supplies 9, , , Books and Periodicals 19, , , Total Supplies $28, $16, $45, Property 750 Equipment Original and Additional 16, , Total Property $16, $16, Other Objects 810 Dues and Fees 1, , Total Other Objects $1, $1, Total 1200 Special Programs Elementary / Secondary $5,685, $5,596, $800, $12,082, Page 33

34 Printed 11/17/ :55:52 AM Page - 6 of Life Skills Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 166, , , , Total Personnel Services Salaries $166, $231, $3, $402, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 48, , , Social Security Contributions 12, , , PSERS Retirement Contributions 43, , , Workers Compensation 1, , , Total Personnel Services Employee Benefits $105, $165, $1, $272, Purchased Professional and Technical Services 322 Professional Educational Services Ius 4, , , Total Purchased Professional and Technical Services $4, $50, $54, Other Purchased Services 561 Tuition To Other School Districts Within the State 39, , Tuition To Institutions of Higher Education and Technical Institutes 5, , Tuition Other 29, , Total Other Purchased Services $74, $74, Supplies 610 General Supplies 3, , , Total Supplies $3, $4, $8, Total 1210 Life Skills Support $280, $526, $4, $811, Page 34

35 Printed 11/17/ :55:52 AM Page - 7 of Sensory Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 382, , , Total Personnel Services Salaries $382, $70, $452, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 100, , , Social Security Contributions 28, , , PSERS Retirement Contributions 98, , , Workers Compensation 3, , Other Post-Employment Benefits (OPEB) 2, , Total Personnel Services Employee Benefits $234, $46, $280, Purchased Professional and Technical Services 322 Professional Educational Services Ius 63, , , Total Purchased Professional and Technical Services $63, $73, $136, Other Purchased Services 561 Tuition To Other School Districts Within the State 8, , , Travel Total Other Purchased Services $9, $32, $41, Supplies 610 General Supplies 2, , Total Supplies $2, $2, Property 750 Equipment Original and Additional 6, , Total Property $6, $6, Other Objects 810 Dues and Fees 1, , Total Other Objects $1, $1, Total 1220 Sensory Support $697, $221, $1, $921, Page 35

36 Printed 11/17/ :55:52 AM Page - 8 of Emotional Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 24, , , Total Personnel Services Salaries $24, $428, $453, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 13, , , Social Security Contributions 1, , , PSERS Retirement Contributions 6, , , Workers Compensation , , Total Personnel Services Employee Benefits $22, $249, $271, Purchased Professional and Technical Services 322 Professional Educational Services Ius 169, , Total Purchased Professional and Technical Services $169, $169, Other Purchased Services 561 Tuition To Other School Districts Within the State 79, , , Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 46, , , Services Purchased Locally 33, , Total Other Purchased Services $125, $353, $33, $512, Supplies 610 General Supplies Total Supplies $ $ Total 1230 Emotional Support $172, $1,201, $33, $1,406, Page 36

37 Printed 11/17/ :55:52 AM Page - 9 of Academic Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 2,171, ,736, , ,070, Total Personnel Services Salaries $2,171, $1,736, $162, $4,070, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 686, , , ,114, Social Security Contributions 173, , , , PSERS Retirement Contributions 571, , , ,035, Workers Compensation 23, , , Other Post-Employment Benefits (OPEB) 13, , , Total Personnel Services Employee Benefits $1,466, $1,011, $50, $2,528, Other Purchased Services 510 Student Transportation Services 1, , , Travel , Total Other Purchased Services $1, $8, $9, Supplies 610 General Supplies 4, , , Books and Periodicals 19, , , Total Supplies $23, $11, $34, Property 750 Equipment Original and Additional 10, , Total Property $10, $10, Total 1240 Academic Support $3,673, $2,767, $212, $6,653, Page 37

38 Printed 11/17/ :55:52 AM Page - 10 of Learning Support Public Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 2,009, ,394, , ,565, Total Personnel Services Salaries $2,009, $1,394, $162, $3,565, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 648, , , ,015, Social Security Contributions 160, , , , PSERS Retirement Contributions 529, , , , Workers Compensation 21, , , Other Post-Employment Benefits (OPEB) 13, , , Total Personnel Services Employee Benefits $1,372, $833, $50, $2,256, Other Purchased Services 580 Travel Total Other Purchased Services $ $ Supplies 610 General Supplies 3, , , Books and Periodicals 19, , , Total Supplies $22, $10, $33, Property 750 Equipment Original and Additional 10, , Total Property $10, $10, Total 1241 Learning Support Public $3,414, $2,237, $212, $5,864, Page 38

39 Printed 11/17/ :55:52 AM Page - 11 of Gifted Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 162, , , Total Personnel Services Salaries $162, $342, $505, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 38, , , Social Security Contributions 12, , , PSERS Retirement Contributions 41, , , Workers Compensation 1, , , Total Personnel Services Employee Benefits $94, $177, $271, Other Purchased Services 510 Student Transportation Services 1, , , Travel Total Other Purchased Services $1, $8, $9, Supplies 610 General Supplies , , Total Supplies $ $1, $1, Total 1243 Gifted Support $258, $529, $788, Page 39

40 Printed 11/17/ :55:52 AM Page - 12 of Multi-Handicapped Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 2, , Total Purchased Professional and Technical Services $2, $2, Other Purchased Services 561 Tuition To Other School Districts Within the State (2,886.04) 19, , Tuition To Nonpublic Schools 83, , Total Other Purchased Services ($2,886.04) $19, $83, $99, Total 1270 Multi-Handicapped Support ($2,886.04) $21, $83, $102, Page 40

41 Printed 11/17/ :55:52 AM Page - 13 of Early Intervention Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 6, , Total Purchased Professional and Technical Services $6, $6, Total 1280 Early Intervention Support $6, $6, Page 41

42 Printed 11/17/ :55:52 AM Page - 14 of Special Programs - Other Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 9, , , Total Personnel Services Salaries $9, $238, $248, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider , , , Social Security Contributions , , PSERS Retirement Contributions 2, , , Workers Compensation , , Total Personnel Services Employee Benefits $ $7, $225, $234, Purchased Professional and Technical Services 322 Professional Educational Services Ius 50, , , Other Professional Services 309, , Total Purchased Professional and Technical Services $359, $193, $553, Other Purchased Services 510 Student Transportation Services 50, , , Tuition To Pennsylvania Charter Schools 99, , , Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 346, , , Travel IU Payment By Withholding for Institutionalized Children s Programs Special Classes 1, , , Total Other Purchased Services $498, $646, $1,144, Total 1290 Special Programs - Other Support $858, $857, $464, $2,180, Page 42

43 Printed 11/17/ :55:52 AM Page - 15 of Vocational Education Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 49, , Total Personnel Services Salaries $49, $49, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider Social Security Contributions 3, , PSERS Retirement Contributions 12, , Workers Compensation Total Personnel Services Employee Benefits $17, $17, Purchased Property Services 440 Rentals 4, , Total Purchased Property Services $4, $4, Other Purchased Services 564 Tuition To Career and Technology Centers 1,494, ,494, Total Other Purchased Services $1,494, $1,494, Total 1300 Vocational Education $1,565, $1,565, Page 43

44 Printed 11/17/ :55:52 AM Page - 16 of Other Instructional Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 45, , , , Total Personnel Services Salaries $45, $298, $444, $788, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 2, , , , Social Security Contributions 2, , , , PSERS Retirement Contributions 11, , , , Workers Compensation , , , Total Personnel Services Employee Benefits $17, $172, $242, $431, Purchased Professional and Technical Services 322 Professional Educational Services Ius 13, , Total Purchased Professional and Technical Services $13, $13, Other Purchased Services 561 Tuition To Other School Districts Within the State 144, , Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 164, , Total Other Purchased Services $308, $308, Supplies 610 General Supplies Total Supplies $88.00 $ $ $ Total 1400 Other Instructional Programs Elementary / Secondary $62, $779, $700, $1,542, Page 44