Accounting Basis: City: Phone Number: Fax Number: Byron. A-133 Single Audit Status:

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1 Due to ROE on October 5th Due to ISBE on November 6th SD/JA9 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, 9 School District/Joint Agreement Number: ACCRUAL Name of Auditing Firm: Sikich LLP County Name: Ogle X CASH Name of Audit Supervisor: Curtis D. Kleckler Name of School District/Joint Agreement: Address: Byron CUSD 685 Weaver Rd Suite Address: Filing Status: City: State: Zip Code: 696 North Colfax Street Submit electronic AFR directly to ISBE Rockford IL 64 City: Phone Number: Fax Number: Byron Click on the Link to Submit: Address: IL Registration Number: Zip Code: 6 School District/Joint Agreement Information (See instructions on inside of this page.) Annual Financial Report Type of Auditor's Report Issued: Qualified YES X NO Are Federal expenditures greater than $5,? X Adverse YES X NO Is all A-33 Single Audit Information completed and attached? Disclaimer YES NO Were any findings issued? Address: ISBE Use Only X Reviewed by District Superintendent/Administrator Reviewed by Township Treasurer (Cook County only) Reviewed by Regional Superintendent Name of Township: Accounting Basis: A-33 Single Audit Status: ckleckler@sikich.com Certified Public Accountant Information District Superintendent/Administrator Name (Type or Print): Township Treasurer Name (type or print) Regional Superintendent Name (Type or Print): Dr. Margaret Fostiak Address: Address: Address: 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 (6/9) Revised /6/9 Printed: /6/4 AFR

2 TABLE OF CONTENTS TAB Name AFR Page No. Auditor's Questionnaire Aud Quest Comments Applicable to the Auditor's Questionnaire Aud Quest Financial Profile Information.... FP Info 3 Estimated Financial Profile Summary Financial Profile 4 Basic Financial Statements Statement of Assets and Liabilities Arising from Cash Transactions/Statement of Position... Assets-Liab 5-6 Statement of Revenues Received/Revenues, Expenditures Disbursed/Expenditures, Other Sources (Uses) and Changes in Fund Balances (All Funds) Acct Summary 7-8 Statements of Revenues Received/Revenues (All Funds)... Revenues 9-4 Statements of Expenditures Disbursed/Expenditures Budget to Actual (All Funds)... Expenditures 5 - Supplementary Schedules Federal Stimulus - American Recovery and Reinvestment Act (ARRA) of 9 Schedule ARRA Sched 3 Schedule of Ad Valorem Tax Receipts.. Tax Sched 4 Schedule of Short-Term Debt/Long-Term Debt... Short-Term Long-Term Debt 5 Schedule of Restricted Local Tax Levies Analysis and Schedule of Tort Immunity Expenditures. Rest Tax Levies-Tort Im 6 Statistical Section Schedule of Capital Outlay and Depreciation... Cap Outlay Deprec 7 Estimated Operating Expenditures Per Pupil and Per Capita Tuition Charge Computation 8-9 PCTC-OEPP 8-9 Estimated Indirect Cost Rate for Federal Programs (Section I, Section II)... ICR Computation 3 Administrative Cost Worksheet.... AC 3 Itemization Schedule... ITEMIZATION 3 Reference Page... REF 33 Notes, Opinion Letters, etc Opinion-Notes 34 Audit Checklist/Balancing Schedule... AUDITCHECK - A-33 Single Audit Section Annual Federal Compliance Report... A-33 Cover - CAP INSTRUCTIONS/REQUIREMENTS: For School Districts/Joint Agreements All School Districts/Joint Agreements must complete this form (Note: Some Joint Agreement supplementary/statistical schedules may not be applicable) Round all amounts to the nearest dollar. Do not enter cents. (Exception: 9 Month ADA on page 8, line 78) This form complies with Part (Requirements for Accounting, Budgeting, Financial Reporting, and Auditing). 3, Illinois Administrative Code, Subtitle A, Chapter I, Subchapter C (Part ) Any errors left unresolved by the Audit Checklist/Balancing Schedule must be explained. Submit AFR Electronically * The Annual Financial Reports (AFR) must be submitted directly through the Attachment Manager to the AFR Group by the Auditor or School District designated personnel (Please see Instructions for FY9 for submission procedures). Note: CD/Disk no longer accepted. * AFR supporting documentation must be embedded as Microsoft Word (.doc), Word Perfect (*.wpd) or Adobe (*.pdf) and inserted within tab "Opinions & Notes". These documents include: The Audit, Management letter, Opinion letters, Compliance letters, Financial notes etc. For embedding instructions see "Opinions & Notes" tab of this form. Note: Adobe Acrobat (*.pdf) files cannot be embedded if you do not have the software. Simply attach these files separately in the Attachment Manager and ISBE will embed them. Attachment Manager Link Instructions for FY9 Submit Paper Copy of AFR with Signatures ) The auditor must send three paper copies of the AFR form (cover through page 8 at minimum) to the School District with the auditor signature. Note: School Districts and Regional Superintendents may prefer a complete paper copy in lieu of an electronic file. Please comply with their requests as neccessary. ) Upon receipt, the School District retains one copy for their records, signs, and forwards the remaining two copies to the Regional Superintendent's office no later than October 5, 9. 3) Upon receipt, the Regional Superintendent's office retains one copy for their records, signs, and forwards the remaining paper copy to ISBE no later than Monday, November 6, 9. * Yellow Book, CPE, and Peer Review requirements must be met if the Auditor issues an opinion stating "Governmental Accounting Standards" were utilized. Single Audit Act A-33 Printed: /6/4 AFR

3 Page Page INSTRUCTIONS: If your review and testing of State, Local, and Federal Programs revealed any of the following statements to be true, then check the box on the left, and attach the appropriate findings/comments. PART A - FINDINGS AUDITOR'S QUESTIONNAIRE 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-] X. 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] X 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.. The district is subject to the Property Tax Extension Limitation Law, effective: mm/dd/yyyy Comments Applicable to the Auditor's Questionnaire:. Two school board members did not file statements of economic interest prior to our inquiry in July, 9.. Custodians of activity funds were not bonded as the District Treasurer was - covered by crime provisions of insurance coverage. 3. Two purchases from activity funds were awarded without documentation of competive bids. Name of Audit Firm (print) This is to affirm that this audit was performed 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 Printed: /6/4 AFR

4 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 8 Equalized Assessed Valuation (EAV): 64,9,334 Educational Operations & Maintenance Transportation Combined Total Working Cash Rate(s): = B. Results of Operations * Receipts/Revenues Disbursements/ Expenditures Excess/ (Deficiency) Fund Balance,55,63 8,4,866 3,3,766 9,496,394 * The numbers shown are the sum of entries on Pages 7 & 8, lines 8, 7,, and 65 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, 83,378,66 b. 3.8% for unit districts. Long-Term Debt Outstanding: Acct c. Bond Principal: ,357,544 d. Other Long-Term Debt: 59 e. Total Long-Term Debt Outstanding: ,357,544 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: /6/4 AFR

5 Page 4 Page A B C D E F G H I K L M N O PQ R District Name: Byron CUSD District Code: County Name: Ogle ESTIMATED FINANCIAL PROFILE SUMMARY (Go to the following web site for reference to the Financial Profile) Fund Balance to Revenue Ratio: Total Ratio Score 4 Total Sum of Fund Balance (P8, L65) Funds,, 4, 7 + (5 if negative) 9,496, Weight.35 Total Sum of Direct Revenues (P7, L8) Funds,, 4, & 7,55,63. Value.4. Expenditures to Revenue Ratio: Total Ratio Score 4 Total Sum of Direct Expenditures (P7, L7) Funds, & 4 8,4, Adjustment Total Sum of Direct Revenues (P7, L8) Funds,, 4 & 7,55,63. Weight.35 Possible Adjustment: Value.4 3. Days Cash on Hand: Total Days Score 4 Total Sum of Cash & Investments (P5, L4 & L5) Funds, 4 & 7 9,496, Weight. Total Sum of Direct Expenditures (P7, L7) Funds,, 4 divided by 36 5,7.85 Value.4 4. Percent of Short-Term Borrowing Maximum Remaining: Total Percent Score 4 Tax Anticipation Warrants Borrowed (P5, Col F, L6-7 & ) Funds, & 4.. Weight. EAV (P3, L7*L) (.85 x EAV) x Sum of Combined Tax Rates) 4,83,.3 Value.4 5. Percent of Long-Term Debt Margin Remaining: Total Percent Score 3 Long Term Debt Outstanding (P3, L38) 7,357, Weight. Total Long-Term Debt Allowed (P3, L) 83,378,66.9 Value.3 * Total Profile Score: 3.9 * Estimated 9 Financial Profile Designation: RECOGNITION 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. ** The final value may be adjusted as a result of mandated categorical payments. ** ** ** Printed: /6/4 AFR

6 Page 5 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 9 Page CURRENT ASSETS () A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) ASSETS Municipal Acct. Operations & Fire Prevention & Educational Debt Services Transportation Retirement/Social Capital Projects Working Cash Tort # Maintenance Safety Security Cash (Accounts through 5) 4,94 Investments 6,594,,94,556 5,54 834,8 378,3 4,778, ,75 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 6,79,6,94,556 5,54 834,8 378,3 4,778, ,75 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 Bonds 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) Bonds Payable 5 Other Long-Term Liabilities 59 Total Long-Term Liabilities Reserved Fund Balance 74,5 Unreserved Fund balance 73 6,697,766,94,556 5,54 834,8 378,3 4,778, ,75 Investment in General Fixed Assets Total Liabilities and Fund Balance 6,79,6,94,556 5,54 834,8 378,3 4,778, ,75 Printed: /6/4 AFR

7 Page 6 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 9 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 Bonds 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) Bonds Payable 5 Other Long-Term Liabilities 59 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 339,57 339,57 339,57 339,57 General Fixed Assets 8,73 53,48,58 76,84 3,56,446 General Long- Term Debt 5,54 7,35,9 57,93,33 7,357,544 7,357,544 7,357,544 57,93,33 339,57 57,93,33 7,357,544 Printed: /6/4 AFR

8 Page 7 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, 9 Page DISBURSEMENTS/EXPENDITURES Instruction,7,6 88, 3 Support Services 4 Community Services 3 4,7,749,847,84 744,7 3,78 9,36,683 85,554,9,9 5 Payments to Other Districts & Govermental Units 4 48,87 6 Debt Service 5,865,843 7 Total Direct Disbursements/Expenditures 5,89,955,847,84,865, ,7 49,793 9,844,553 85,554,9, RECEIPTS/REVENUES A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description Acct # Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Fire Prevention & Safety Local Sources 5,545,374,799,566,8,56,9, ,8 56,963 36,8 85,554 4,849 Flow-Through Receipts/Revenues from One District to Another District 78,983 State Sources 3 975,44 3,63 93,435 Federal Sources 4 39,878 8 Total Direct Receipts/Revenues 6,99,676,83,34,8,56,4,8 643,8 56,963 36,8 85,554 4,849 Receipts/Revenues for "On Behalf" Payments 3998,67,388 Total Receipts/Revenues 8,665,64,83,34,8,56,4,8 643,8 56,963 36,8 85,554 4,849 Disbursements/Expenditures for "On Behalf" Payments 48,67,388 Total Disbursements/Expenditures 7,5,343,847,84,865, ,7 49,793 9,844,553 85,554,9,9 Excess of Direct Receipts/Revenues Over (Under) Direct Disbursements/Expenditures 3,6,7 955,484 (63,37) 678,75 53,9 (9,83,59) 36,8 (,4,37) OTHER SOURCES/USES OF FUNDS OTHER SOURCES OF FUNDS (7) PERMANENT TRANSFER FROM VARIOUS FUNDS Abolishment or Abatement of the Working Cash Fund 7 36,8 Transfer of Working Cash Fund Interest 7 Transfer Among Funds 73 6, 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 Debt Service Fund 4 Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds to 77 Debt Service Fund 4 SALE OF BONDS (7) Principal on Bonds Sold 7 348, Premium on Bonds Sold 7 Accrued Interest on Bonds Sold 73 Sale or Compensation for Fixed Assets Transfer to Debt Service to Pay Principal on Capital Leases 74 33,59 Transfer to Debt Service to Pay Interest on Capital Leases 75 6,79 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 78,677, ISBE Loan Proceeds 79 Other Sources Not Classified Elsewhere 799 4, Total Other Sources of Funds 37,7 6, 4,3 3,77, 348, Printed: /6/4 AFR

9 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, 9 Page 8 A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Municipal Acct Operations & Description Educational Debt Services Transportation Retirement/ Social # Maintenance Security Capital Projects Working Cash Tort 44 OTHER USES OF FUNDS (8) 45 PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8) 46 Abolishment or Abatement of the Working Cash Fund 8 36,8 47 Transfer of Working Cash Fund Interest 8 48 Transfer Among Funds 83 3, 3, 49 Transfer of Interest 84 5 Transfer from Capital Project Fund to O&M Fund 85 5 Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to O&M Fund Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds to 87 Debt Service Fund Transfer to Debt Service Fund to Pay Principal on Capital Leases 84 33,59 Transfer to Debt Service Fund to Pay Interest on Capital Leases 85 6,79 Transfer to Debt Service Fund to Pay Principal on Revenue Bonds 86 Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 87 Transfer to Capital Projects Fund 88,,,477, Transfer to Debt Service Fund to Pay Principal on ISBE Loans 89 Fire Prevention & Safety Other Uses Not Classified Elsewhere 899 4, Total Other Uses of Funds,54,3,477, 7, 36,8 Total Other Sources/Uses of Funds 6 (,35,5) (875,) 4,3 (7,) 3,77, (36,8) 348, Excess of Receipts/Revenues and Other Sources of Funds (Over/Under) Expenditures/Disbursements and Other Uses of Funds (7,39) 8,484 (3,7) (,49) 53,9 (6,6,59) (656,37) Fund Balances - July, 8 6,79,345,86,7 8,6 856,7 5,9,985,539,43,75 Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) Fund Balances - June 3, 9 6,79,6,94,556 5,54 834,8 378,3 4,778, ,75 Printed: /6/4 AFR

10 Page 9 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 9 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 RECEIPTS/REVENUES FROM LOCAL SOURCES () AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY Designated Purposes Levies (-) 7 3,794,866,69,45,783,8,94,575 37,63 99,93 799,79 Leasing Purposes Levy ,93 Special Education Purposes Levy 4 39,97 FICA/Medicare Only Purposes Levies 5 3,684 Area Vocational Construction Purposes Levy 6 Summer School Purposes Levy 7 Other Tax Levies (Describe & Itemize) 9 Total Ad Valorem Taxes Levied By District 4,334,696,69,45,783,8,94,575 67,847 99,93 799,79 PAYMENTS IN LIEU OF TAXES Mobile Home Privilege Tax 69 Payments from Local Housing Authorities Corporate Personal Property Replacement Taxes 9 3 4,879, Other Payments in Lieu of Taxes (Describe & Itemize) 9 5,37 Total Payments in Lieu of Taxes 4,498, 5,37 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) 3,5 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 8,963 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,3 TRANSPORTATION FEES Regular -Transp Fees from Pupils or Parents (In State) 4 Regular - Transp Fees from Other Districts (In State) 4 Regular - Transp Fees from Other Sources (In State) 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: /6/4 AFR

11 Page STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 9 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 873 EARNINGS ON INVESTMENTS Interest on Investments 5 336,795 74,573 9,488 33,939 4, ,59 6,897 5,845 4,849 Gain or Loss on Sale of Investments 5 Total Earnings on Investments 336,795 74,573 9,488 33,939 4, ,59 6,897 5,845 4,849 FOOD SERVICE Sales to Pupils - Lunch 6 4,93 Sales to Pupils - Breakfast 6 Sales to Pupils - A la Carte 63 Sales to Pupils - Other (Describe & Itemize) 64 Sales to Adults 6 Other Food Service (Describe & Itemize) 69 Total Food Service 4,93 DISTRICT/SCHOOL ACTIVITY INCOME Admissions - Athletic 7 3,37 Admissions - Other (Describe & Itemize) 79 Fees 7 63,46 Book Store Sales 73 Other District/School Activity Revenue (Describe & Itemize) 79 Total District/School Activity Income 86,83 TEXTBO INCOME Rentals - Regular Textbooks 8 83,56 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 83,56 OTHER REVENUE FROM LOCAL SOURCES Rentals 9 Contributions and Donations from Private Sources 9 Impact Fees from Municipal or County Governments 93 Services Provided Other Districts 94 Refund of Prior Years' Expenditures 95 3,3 87,58 Payments of Surplus Moneys from TIF Districts 96 Drivers' Education Fees 97 4,6 Proceeds from Vendors' Contracts 98 Printed: /6/4 AFR

12 Page STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 9 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, 4 RECEIPTS/REVENUES FROM STATE SOURCES (3) 5 UNRESTRICTED GRANTS-IN-AID General State Aid- Sec General State Aid - Hold Harmless/Supplemental Reorganization Incentives (Accounts 35-3) ,53 Other Unrestricted Grants-In-Aid from State Sources (Describe & Itemize) Total Unrestricted Grants-In-Aid 38, Sale of Vocational Projects 99 Other Local Fees 993 Other Local Revenues (Describe & Itemize) 999,999 8,68 Total Other Revenue from Local Sources,9 5,848 Total Receipts/Revenues from Local Sources 5,545,374,799,566,8,56,9, ,8 56,963 36,8 85,554 4,849 FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT () Flow-through Revenue from State Sources 78,983 Flow-through Revenue from Federal Sources Other Flow-Through (Describe & Itemize) 3 Total Flow-Through Receipts/Revenues from One District to Another District RESTRICTED GRANTS-IN-AID SPECIAL EDUCATION 78,983 Special Education - Private Facility Tuition 3 3,96 Special Education - Extraordinary 35 6,897 Special Education - Personnel 3 8,8 Special Education - Orphanage - Individual 3 4,598 Special Education - Orphanage - Summer 33 Special Education - Summer School Special Education - Other (Describe & Itemize) 399 Total Special Education 47,636 CAREER AND TECHNICAL EDUCATION (CTE) CTE - Technical Education - Tech Prep 3 CTE - Secondary Program Improvement (CTEI) 3 4,966 CTE - WECEP 35 CTE - Agriculture Education 335 CTE - Instructor Practicum 34 CTE - Student Organizations 37 CTE - Other (Describe & Itemize) 399 7,6 Total Career and Technical Education 3,7 BILINGUAL EDUCATION Bilingual Ed - Downstate - TPI and TBE 335 Bilingual Education - Transitional Bilingual Education 33 Total Bilingual Ed State Free Lunch & Breakfast 336 3,66 School Breakfast Initiative 3365 Driver Education 337,776 Adult Ed (from ICCB) 34 Adult Ed - Other (Describe & Itemize) 3499 Printed: /6/4 AFR

13 Page STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 9 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 63,669 Transportation - Special Education 35 9,766 Transportation - Other (Describe & Itemize) 3599 Total Transportation 93,435 Learning Improvement - Change Grants 36 Scientific Literacy 366 Truant Alternative/Optional Education 3695 Early Childhood - Block Grant ,4 Reading Improvement Block Grant 375 4,684 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 ,74 Technology - Learning Technology Centers 378 State Charter Schools 385 Extended Learning Opportunities - Summer Bridges 385 Infrastructure Improvements - Construction 39 School Infrastructure - Maintenance 395 Other Restricted Revenue from State Sources (Describe & Itemize) ,63 Total Restricted Grants-In-Aid 647,88 3,63 93,435 Total Receipts from State Sources 3 975,44 3,63 93, RECEIPTS/REVENUES FROM FEDERAL SOURCES (4) UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT Federal Impact Aid Other Unrestricted Grants-In-Aid Received Directly from the Fed Govt (Describe & Itemize) Total Unrestricted Grants-In-Aid Received Directly 77 from the Federal Govt 78 RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT Head Start Construction (Impact Aid) MAGNET Other Restricted Grants-In-Aid Received Directly from the Federal Govt (Describe & Itemize) Total Restricted Grants-In-Aid Received Directly from Federal Govt 83 RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT THRU THE 84 STATE TITLE V Title V - Innovation and Flexibility Formula Title V - District Projects Title V - Rural & Low Income Schools Title V - Other (Describe & Itemize) Total Title V FOOD SERVICE Breakfast Start-Up National School Lunch Program Special Milk Program ,668 Printed: /6/4 AFR

14 Page 3 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 9 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 Care Commodity/SFS 3-Adult Day Care 46 Food Service - Other (Describe & Itemize) 499 Total Food Service 8,668 TITLE I Title I - Low Income 43 9, 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 9, TITLE IV Title IV - Safe & Drug Free Schools - Formula 44 4,37 Title IV - st Century 44 Title IV - Other (Describe & Itemize) 4499 Total Title IV 4,37 FEDERAL - SPECIAL EDUCATION Fed - Spec Education - Preschool Flow-Through 46 Fed - Spec Education - Preschool Discretionary 465 Fed - Spec Education - IDEA - Flow Through/Low Incidence 46 Fed - Spec Education - IDEA - Room & Board 465 Fed - Spec Education - IDEA - Discretionary 463 Fed - Spec Education - IDEA - Other (Describe & Itemize) 4699 Total Federal - Special Education CTE - PERKINS CTE - Perkins - Title IIIE - Tech Prep 477 CTE - Other (Describe & Itemize) 4799 Total CTE - Perkins Federal - Adult Education 48 General State Aid - Education Stabilization ,4 Title I - Low Income 485 Title I - Neglected, Private 485 Title I - Delinquent, Private 4853 Title I - School Improvement (Part A) 4854 Title I - School Improvement (Part G) 4855 IDEA - Part B - Preschool 4856 IDEA - Part B - Flow-Through 4857 Title IID - Technology-Formula 486 Title IID - Technology-Competitive 486 McKinney - Vento Homeless Education 486 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 Other ARRA Funds - I 487 Printed: /6/4 AFR

15 Page 4 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 9 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 Other ARRA Funds - II 487 Other ARRA Funds - III 487 Other ARRA Funds - IV 4873 Other ARRA Funds - V 4874 Other ARRA Funds VI 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 Total Stimulus Programs 97,4 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 ,86 Title II - Teacher Quality 493 Federal Charter Schools 496 Medicaid Matching Funds - Administrative Outreach 499 6,79 Medicaid Matching Funds - Fee-for-Service Program 499 7,33 Other Restricted Revenue from Federal Sources (Describe & Itemize) 4999, 8 Total Restricted Grants-In-Aid Received from the Fedederal Govt Thru the State 39,878 8 Total Receipts/Revenues from Federal Sources 4 39,878 8 Total Direct Receipts/Revenues 6,99,676,83,34,8,56,4,8 643,8 56,963 36,8 85,554 4,849 Printed: /6/4 AFR

16 Page 5 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 9 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 5,446,784,543,96 64,88 374,78 3,345 7,433,655 7,64,83 Pre-K Programs 5 Special Education Programs (Functions -),356,895 83,777 9,895 7,46 499,583,57,6,4,76 Special Education Programs Pre-K 5 Remedial and Supplemental Programs K- 5 8,877,949 5, 67,36 67,65 Remedial and Support Programs Pre-K 75 Adult/Continuing Education Programs 3 CTE Programs 4 376,95 49,369,85,8 7,36 566, ,44 Interscholastic Programs 5 453,9 54,59 7,94 5,37 3,7 64, ,83 Summer School Programs 6 Gifted Programs 65 76,744 4, ,86 9,3 Driver's Education Programs 7 5,755 5,755 54, Bilingual Programs 8 6, ,5 7,965 Truant Alternative & Optional Programs 9 Pre-K Programs - Private Tuition 9 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 Programs - Private Tuition 9 Total Instruction 7,835,55,7,6 4,66 453,78 533,36,7,6,456,693 SUPPORT SERVICES (ED) - EDUCATIONAL FUND (ED) SUPPORT SERVICES - PUPILS Attendance & Social Work Services Guidance Services 3,386 4,93 669, ,679 6,7 Health Services 3 4,45 8, , ,898 34,883 Psychological Services 4 Speech Pathology & Audiology Services 5 Other Support Services - Pupils (Describe & Itemize) 9,487, ,67 37,95 Total Support Services - Pupils 354,837 73,668 3,999 5, ,94 435,5 SUPPORT SERVICES - INSTRUCTIONAL STAFF Improvement of Instruction Services,996,996, Educational Media Services 94,745 3,395 98,57 85,964 93,765,33 96,49 956,55 Assessment & Testing 3 9,,4 8,5 4,448,4 34,936 37,69 Total Support Services - Instructional Staff 384,745 53,537 8,78 9,4 93,765,74,53,35,5,684 SUPPORT SERVICES - GENERAL ADMINISTRATION Board of Education Services 3,5,6,485 8,95,538,66,53,55 Executive Administration Services 3,55 38,349 3,36 5,39,98 59,57 64,8 Special Area Administration Services 33 Tort Immunity Services Total Support Services - General Administration 3,55 38,349,53,6 5,74,3,797,763,767,768 SUPPORT SERVICES - SCHOOL ADMINISTRATION Office of the Principal Services 4 584,97 7, 7,983 9,97 5,84 74,5 73,66 Printed: /6/4 AFR Total Budget

17 Page 6 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 9 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 Other Support Services - School Admin (Describe & Itemize) 49 Total Support Services - School Administration 4 584,97 7, 7,983 9,97 5,84 74,5 73,66 SUPPORT SERVICES - BUSINESS Direction of Business Support Services 5 Fiscal Services 5 3,385 7,54 8,89,495,759 64,69 77,88 Operation & Maintenance of Plant Services 54 Pupil Transportation Services 55 Food Services 56 77,388 4,64,7 44, , ,48 Internal Services 57 Total Support Services - Business 5 3,773 49,74 39,59 47,9,45 639,648 64,36 SUPPORT SERVICES - CENTRAL Direction of Central Support Services 6 Planning, Research, Development, & Evaluation Services 6 Information Services 63 39,8 39,8 4, Staff Services 64 Data Processing Services 66 Total Support Services - Central 6 39,8 39,8 4, Other Support Services (Describe & Itemize) 9 Total Support Services,835,67 3,478,77, ,844 93,765,759 4,7,749 4,73,38 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 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 (Describe & Itemize) 49 Total Payments to Dist & Other Govt Units 4 (In-State) 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: /6/4 AFR

18 Page 7 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 9 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 6 - OPERATIONS & MAINTENANCE FUND (O&M) 7 SUPPORT SERVICES (O&M) SUPPORT SERVICES - PUPILS Other Support Services - Pupils (Describe & Itemize) SUPPORT SERVICES - BUSINESS Direction of Business Support Services Facilities Acquisition & Construction Services Operation & Maintenance of Plant Services Pupil Transportation Services Food Services Total Support Services - Business Other Support Services (Describe & Itemize) Total Support Services , , ,485 48,38 48,38 48,38 89,97 89,97 89,97 46,7 46,7 46,7 5,4 5,4 5, ,847,84,847,84,847,84,4,7,4,7,4,7 9 COMMUNITY SERVICES (O&M) 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 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 9,67,77,39,494,997,35 9,56 93, ,65 5,89,955 6,7,73 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures,6,7 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: /6/4 AFR

19 Page 8 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 9 Page 8 A B C D E F G H I J K L () () (3) (4) (5) (6) (7) (8) (9) Funct Description # PROVISIONS FOR CONTINGENCIES (O&M) 6 49 Total Direct Disbursements/Expenditures 5 Excess (Deficiency) of Receipts/Revenues\Over 5 Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Termination Benefits 3 - DEBT SERVICES (DS) 5 53 PAYMENTS TO OTHER DIST & GOVT UNITS (DS) TRANSPORTATION FUND (TR) 7 SUPPORT SERVICES (TR) SUPPORT SERVICES - PUPILS Other Support Services - Pupils (Describe & Itemize) SUPPORT SERVICES - BUSINESS Pupil Transportation Services Other Support Services (Describe & Itemize) Total Support Services ,866 34,866 8,79 8,79 46,39 46,39 99,739 99,739 44,76 44, ,7 744,7,343,386,343, COMMUNITY SERVICES (TR) 3 79 PAYMENTS TO OTHER DIST & GOVT UNITS (TR) Corporate Personal Prop. Repl. Tax Anticipation Notes 53 State Aid Anticipation Certificates 54 Other Interest on Short-Term Debt (Describe & Itemize) 55 Total Debt Service - Interest on Short-Term Debt 5 DEBT SERVICE - INTERST ON LONG-TERM DEBT 5 Total Debt Services 5 DEBT SERVICES (DS) 5 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT 683,485 48,38 89,97 46,7 5,4 5,847,84,4,7 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 5,45,4,45,4,43,9 DEBT SERVICES - PAYMENTS OF PRINCIPAL ON LONG- TERM DEBT (Lease/Purchase Principal Retired) 53,46,69,46,69,396,759 DEBT SERVICES - OTHER (Describe & Itemize) 54 Total Debt Services 5,865,843,865,843,87,5 PROVISION FOR CONTINGENCIES (DS) 6 Total Disbursements/ Expenditures,865,843,865,843,87,5 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures PAYMENTS TO OTHER DIST & 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 Total 955,484 (63,37) Budget Printed: /6/4 AFR

20 Page 9 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 9 Page INSTRUCTION (MR/SS) 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 TO OTHER GOVT UNITS (OUT-OF-STATE) 44 Total Payments to Other Dist & Govt Units 4 DEBT SERVICES (TR) DEBT SERVICE - 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 (Describe & Itemize) 55 Total Debt Services - Interest On Short-Term Debt 5 DEBT SERVICES - INTEREST ON LONG-TERM DEBT 5 DEBT SERVICE - PAYMENTS OF PRINCIPAL ON LONG- TERM DEBT (Lease/Purchase Principal Retired) 53 DEBT SERVICES - OTHER (Describe & Itemize) 54 Total Debt Services PROVISION FOR CONTINGENCIES (TR) 6 Total Disbursements/ Expenditures 34,866 8,79 46,39 99,739 44, ,7,343,386 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 678, MUNICIPAL RETIREMENT/SOCIAL SECURITY FUND (MR/SS) Regular Programs 8,53 8,53 9,59 Pre-K Programs 5 Special Education Programs (Functions -) 69,38 69,38 77,9 Special Education Programs - Pre-K 5 Remedial and Supplemental Programs - K- 5,73,73 4,97 Remedial and Supplemental Programs - Pre-K 75 Adult/Continuing Education Programs 3 CTE Programs 4 5,44 5,44 5,73 Interscholastic Programs 5 6,93 6,93 7,8 Summer School Programs 6 Gifted Programs 65,4,4,83 Driver's Education Programs 7 Bilingual Programs Truants' Alternative & Optional Programs 9 Total Instruction 88, 88, 6,875 SUPPORT SERVICES (MR/SS) SUPPORT SERVICES - PUPILS Attendance & Social Work Services Guidance Services 7,37 7,37 9,44 Health Services 3 3,94 3,94 4,4 Psychological Services 4 Speech Pathology & Audiology Services 5 Other Support Services - Pupils (Describe & Itemize) 9 Total Support Services - Pupils,33,33 3,656 SUPPORT SERVICES - INSTRUCTIONAL STAFF Improvement of Instruction Services Educational Media Services 4,353 4,353 46, Assessment & Testing 3,35,35,37 Total Support Services - Instructional Staff 43,658 43,658 47,57 Total Budget Printed: /6/4 AFR

21 Page STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 9 Page A B C D E F G H I J K L () () (3) (4) (5) (6) (7) (8) (9) Funct # Employee Benefits Purchased Services Description Salaries Total Budget 37 SUPPORT SERVICES - GENERAL ADMINISTRATION 38 Board of Education Services 3 39 Executive Administration Services 3,375,375,956 4 Service Area Administrative Services 33 4 Claims Paid from Self Insurance Fund 36 Workers' Compensation or Workers' Occupation Disease 36 4 Acts Payments 43 Unemployment Insurance Payments Insurance Payments (Regular or Self-Insurance) Risk Management and Claims Services Payments 365,657, Judgment and Settlements 366 Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Termination Benefits Educational, Inspectional, Supervisory Services Related to 367 Loss Prevention or Reduction Reciprocal Insurance Payments 368 Legal Services 369 Total Support Services - General Administration 3 3,3 3,3,956 SUPPORT SERVICES - SCHOOL ADMINISTRATION Office of the Principal Services 4 34,56 34,56 37,7 Other Support Services - School Administration 49 (Describe & Itemize) Total Support Services - School Administration 4 34,56 34,56 37,7 SUPPORT SERVICES - BUSINESS Direction of Business Support Services 5 Fiscal Services 5,6,6, Facilities Acquisition & Construction Services 53 Operation & Maintenance of Plant Services 54,74,74 33,643 Pupil Transportation Services 55 45,55 45,55 7,45 Food Services 56 4,8 4,8 3,65 Internal Services 57 Total Support Services - Business 5,7,7 57,756 SUPPORT SERVICES - CENTRAL Direction of Central Support Services 6 Planning, Research, Development, & Evaluation Services 6 Information Services 63 Staff Services 64 Data Processing Services 66 Total Support Services - Central 6 Other Support Services (Describe & Itemize) 9 Total Support Services 3,78 3,78 368,966 COMMUNITY SERVICES (MR/SS) 3 PAYMENTS TO OTHER DIST & GOVT UNITS (MR/SS) Payments for Special Education Programs 4 Payments for CTE Programs 44 Total Payments to Other Dist & Govt Units 4 DEBT SERVICES (MR/SS) DEBT SERVICE - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 5 Tax Anticipation Notes 5 Corporate Personal Prop. Repl. Tax Anticipation Notes 53 Printed: /6/4 AFR