Accounting Basis: City: Phone Number: Fax Number: Skokie IL License Number (9 digit): Expiration Date:

Transcription

1 Due to ROE on Monday, October 5th Due to ISBE on Thursday, November 5th SD/JA8 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, 8 School District/Joint Agreement Number: ACCRUAL Name of Auditing Firm: Klein Hall CPAs County Name: Cook X CASH Name of Audit Manager: Andrew Mace Name of School District/Joint Agreement: Address: Skokie/Morton Grove School District No th Street Address: Filing Status: City: State: Zip Code: 55 Madison Street Submit electronic AFR directly to ISBE Aurora IL 654 City: Phone Number: Fax Number: Skokie Click on the Link to Submit: Address: Send ISBE a File IL License Number (9 digit): Expiration Date: /3/ Zip Code: 677 School District/Joint Agreement Information (See instructions on inside of this page.) Annual Financial Report Type of Auditor's Report Issued: Qualified Unqualified X YES NO Are Federal expenditures greater than $75,? Adverse X YES NO Is all Single Audit Information completed and attached? Disclaimer YES X NO Were any financial statement or federal award findings issued? Address: ISBE Use Only Reviewed by District Superintendent/Administrator Reviewed by Township Treasurer (Cook County only) Reviewed by Regional Superintendent/Cook ISC Name of Township: Accounting Basis: Single Audit Status: District Superintendent/Administrator Name (Type or Print): Township Treasurer Name (type or print) RegionalSuperintendent/Cook ISC Name (Type or Print): amace@kleinhallcpa.com Certified Public Accountant Information 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 ). This form is based on 3 Illinois Administrative Code, Subtitle A, Chapter I, Subchapter C, Part. ISBE Form SD5-35/JA5-6 (5/8) In some instances, use of open account codes (cells) may not be authorized by statute or administrative rule. Each school district or joint agreement is responsible for obtaining the concurring legal opinion and/or other supporting authorization/documentation, as necessary, to use the applicable account code (cell). Printed: /9/8 afr-8-form-.xlsm

2 TABLE OF CONTENTS TAB Name Auditor's Questionnaire Aud Quest Comments Applicable to the Auditor's Questionnaire Aud Quest Financial Profile Information.... FP Info Estimated Financial Profile Summary... Financial Profile Basic Financial Statements Statement of Assets and Liabilities Arising from Cash Transactions/Statement of Position... Assets-Liab Statement of Revenues Received/Revenues, Expenditures Disbursed/Expenditures, Other Sources (Uses) and Changes in Fund Balances (All Funds) Acct Summary Statements of Revenues Received/Revenues (All Funds)... Revenues Statements of Expenditures Disbursed/Expenditures Budget to Actual (All Funds)... Expenditures Supplementary Schedules Schedule of Ad Valorem Tax Receipts.. Tax Sched Schedule of Short-Term Debt/Long-Term Debt... Short-Term Long-Term Debt Schedule of Restricted Local Tax Levies and Selected Revenue Sources/ Schedule of Tort Immunity Expenditures Rest Tax Levies-Tort Im Statistical Section Schedule of Capital Outlay and Depreciation... Cap Outlay Deprec Estimated Operating Expenditures Per Pupil and Per Capita Tuition Charge Computation. PCTC-OEPP Indirect Cost Rate - Contracts paid in Current Year. Contarcts Paid in CY Indirect Cost Rate - Computation ICR Computation Report on Shared Services or Outsourcing... Shared Outsourced Serv. Administrative Cost Worksheet.... AC Itemization Schedule... ITEMIZATION Reference Page... REF Notes, Opinion Letters, etc.. Opinion-Notes Deficit Reduction Calculation Deficit AFR Sum Calc Audit Checklist/Balancing Schedule... AUDITCHECK Single Audit Section Annual Federal Compliance Report... Single Audit Cover - CAP INSTRUCTIONS/REQUIREMENTS: For School Districts/Joint Agreements. Round all amounts to the nearest dollar. Do not enter cents. (Exception: 9 Month ADA on page 7, line 78). Any errors left unresolved by the Audit Checklist/Balancing Schedule must be explained in the itemization page. 3. Before submitting AFR - be sure to break all links in AFR before submitting to ISBE. If links are not broken, amounts entered have changed when opening the AFR. 4. Submit AFR Electronically The Annual Financial Reports (AFR) must be submitted directly through the Attachment Manager to the AFR Group by the Auditor (not from the school district) on before November 5 with the exception of Extension Approvals (Please see AFR Instructions for complete submission procedures). Note: CD/Disk no longer accepted. Attachment Manager Link All School Districts/Joint Agreements must complete this form (Note: joint agreement supplementary/statistical schedules may not be applicable) This form complies with Part (Requirements for Accounting, Budgeting, Financial Reporting, and Auditing). 3, Illinois Administrative Code, Subtitle A, Chapter I, Subchapter C (Part ) 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: In Windows 7 and above, files can be saved in Adobe Acrobat (*.pdf) and embedded even if you do not have the software. If you have problems embedding the files you may attach them as separate (.docx) in the Attachment Manager and ISBE will embedded them for you. 5. Submit Paper Copy of AFR with Signatures a) 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. b) 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, annually. c) 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 November 5, annually. If the 5th falls on a Saturday, the due date is the Friday before. If the 5th falls on a Sunday, the due date is the Monday after. Yellow Book, CPE, and Peer Review requirements must be met if the Auditor issues an opinion stating "Governmental Auditing Standards" were utilized. Federal Single Audit CFR.5 6. Requesting an Extension of Time must be submitted in writing via or letter to the Regional Office of Education (at the descretion of the ROE). Approval may be provided up to and no later than December 5 annually. After December 5, audits are considered late and out of compliance per Illinois School Code. 7. 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 period. 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.

3 Page Page 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 the box on the left and attach the appropriate findings/comments. PART A - FINDINGS. One or more school board members, administrators, certified school business officials, or other qualifying district employees failed to file economic interested 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 Illinois School Code [5 ILCS 5/8-;-.9;9-6]. 3. One or more contracts were executed or purchases made contrary to the provisions of the Illinois 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 Illinois 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 per Illinois School Code [5 ILCS 5/-.33, -4 and -5].. One or more interfund loans were outstanding beyond the term provided by statute Illinois School Code [5 ILCS 5/-.33, -4, -5].. One or more permanent transfers were made in non-conformity with the applicable authorizing statute/regulation or without statutory/regulatory authorization per Illinois School Code [5 ILCS 5/7-A].. 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 Illinois School Code [5 ILCS 5/-3.7; -3.8]. 4. At least one of the following forms was filed with ISBE late: The FY7 AFR (ISBE FORM 5-35), FY7 Annual Statement of Affairs (ISBE Form 5-37) and FY8 Budget (ISBE FORM 5-36). Explain in the comments box below in persuant to Illinois School Code [5 ILCS 5/3-5.; 5/-7; 5/7-]. PART B - FINANCIAL DIFFICULTIES/CERTIFICATION Criteria pursuant to the Illinois School Code [5 ILCS 5/A-8]. 5. 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 Illinois School Code [5 ILCS 5/7-6 or 34-3 through 34-7]. 6. 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. 7. The district has issued school or teacher orders for wages as permitted in Illinois School Code [5 ILCS 5/8-6, 3-7. and 34-76] or issued funding bonds for this purpose pursuant to Illinois School Code [5 ILCS 5/8-6; 3-7.; 34-76; and 9-8]. 8. 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 9. Student Activity Funds, Imprest Funds, or other funds maintained by the district were excluded from the audit.. Findings, other than those listed in Part A (above), were reported (e.g. student activity findings). These findings may be described extensively in the financial notes.. 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: //95 (Ex: //) 3. 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. PART D - EXPLANATION OF ACCOUNTING PRACTICES FOR LATE MANDATED CATEGORICAL PAYMENTS Printed: /9/8 afr-8-form-.xlsm

4 (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 (Acct Codes 3, 35, 3, 35, 35, 3, 395) 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. In FY8, identify those late payments recorded as Intergovermental Receivables, Other Recievables, or Deferred Revenue & Other Current Liabilities or Direct Receipts/Revenue. Payments should only be listed once. 4. Enter the date that the district used to accrue mandated categorical payments Date: 5. 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. Account Name Total Deferred Revenues (49) Mandated Categoricals Payments (3, 35, 3, 3, 35, 35, 395) Direct Receipts/Revenue Mandated Categoricals Payments (3, 35, 3, 3, 35, 35, 395) Total 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, 3-Sp Ed Regular Orphanage Individual, 395-Regual Orphans & Foster Children) 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: Klein Hall CPAs 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 Note: A PDF with signature is acceptable for this page. Enter the location on signature line e.g. PDF in Opinion Page with signature

5 Page 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 7 Equalized Assessed Valuation (EAV): 43,69,79 Educational Operations & Maintenance Transportation Combined Total Working Cash Rate(s): = B. Results of Operations * Receipts/Revenues Disbursements/ Expenditures Excess/ (Deficiency) Fund Balance 8,37,95 4,56,543 3,846,47 4,553,875 * 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, 9,78,76 b. 3.8% for unit districts. Long-Term Debt Outstanding: c. Long-Term Debt (Principal only) Acct Outstanding: ,86, 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: /9/8 afr-8-form-.xlsm

6 Page Page A B C D E F G H I K L M N O P Q R District Name: Skokie/Morton Grove School District No. 69 District Code: County Name: Cook 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) 4,553, Weight.35 Total Sum of Direct Revenues (P7, Cell C8, D8, F8 & I8) Funds,, 4, & 7, 8,37,95. 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 4 Total Sum of Direct Expenditures (P7, Cell C7, D7, F7, I7) Funds, & 4 4,56, Adjustment Total Sum of Direct Revenues (P7, Cell C8, D8, F8, & I8) Funds,, 4 & 7, 8,37,95. 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.4 Possible Adjustment: 3. Days Cash on Hand: Total Days Score 4 Total Sum of Cash & Investments (P5, Cell C4, D4, F4, I4 & C5, D5, F5 & I5) Funds, 4 & 7 4,655, Weight. Total Sum of Direct Expenditures (P7, Cell C7, D7, F7 & I7) Funds,, 4 divided by 36 68,9.9 Value.4 4. Percent of Short-Term Borrowing Maximum Remaining: Total Percent Score 4 Tax Anticipation Warrants Borrowed (P4, 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 5,548,4.8 Value.4 5. Percent of Long-Term Debt Margin Remaining: Total Percent Score Long-Term Debt Outstanding (P3, Cell H37),86,. 3.4 Weight. Total Long-Term Debt Allowed (P3, Cell H3) 9,78,76.45 Value. Estimated 9 Financial Profile Designation: Total Profile Score: 3.7 * * 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. RECOGNITION Printed: /9/8 afr-8-form-.xlsm

7 Page BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 8 Page A B C D E F G H I J K L M N () () (3) (4) (5) (6) (7) (8) (9) Account Groups ASSETS (Enter Whole Dollars) Acct. # Educational Debt Services Transportation Municipal Retirement/Social Capital Projects Working Cash Tort Agency Fund General Fixed Assets Operations & Fire Prevention & General Long-Term Maintenance Safety Debt Security 3 CURRENT ASSETS () Cash (Accounts through 5) Investments Taxes Receivable Interfund Receivables Intergovernmental Accounts Receivable Other Receivables Inventory Prepaid Items Other Current Assets (Describe & Itemize) Total Current Assets ,963,599 3,963,599 4,74,498 4,74,498,943,36,943,36,4,68,4,68 998,3 998,3 3,63,89 3,63,89 4,7,663 4,7,663,54,799,54, , ,479 96,69 96,69 4 CAPITAL ASSETS () Works of Art & Historical Treasures Land Building & Building Improvements Site Improvements & Infrastructure Capitalized Equipment Construction in Progress ,36 47,44,775 95,64 8,37,9 7,66, Amount Available in Debt Service Funds Amount to be Provided for Payment on Long-Term Debt 34 35,943,36 9,96,639 3 Total Capital Assets 74,598,875,86, 4 CURRENT LIABILITIES (4) Interfund Payables Intergovernmental Accounts Payable Other Payables Contracts Payable Loans Payable Salaries & Benefits Payable Payroll Deductions & Withholdings Deferred Revenues & Other Current Liabilities Due to Activity Fund Organizations Total Current Liabilities ,953,953 96,69 96,69 35 LONG-TERM LIABILITIES (5) Long-Term Debt Payable (General Obligation, Revenue, Other) Total Long-Term Liabilities 5,86,,86, Reserved Fund Balance Unreserved Fund Balance ,86,646 4,74,498,943,36,4,68 998,3 3,63,89 4,7,663,54, , Investment in General Fixed Assets Total Liabilities and Fund Balance 3,963,599 4,74,498,943,36,4,68 998,3 3,63,89 4,7,663,54, ,479 96,69 74,598,875 74,598,875,86, Print Date: /9/8 afr-8-form-.xlsm

8 Page 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, 8 Page DISBURSEMENTS/EXPENDITURES Instruction,985,94 78,93 3 Support Services 7,44,95,3,9,36,6 369,3 6,459,86 3,949 4 Community Services 3 5,55,469 5 Payments to Other Districts & Govermental Units 4 877, OTHER SOURCES/USES OF FUNDS OTHER SOURCES OF FUNDS (7) PERMANENT TRANSFER FROM VARIOUS FUNDS Abolishment of the Working Cash Fund Abatement of the Working Cash Fund Transfer of Working Cash Fund Interest Transfer Among Funds Transfer of Interest Transfer from Capital Project Fund to O&M Fund ,,5, 53, OTHER USES OF FUNDS (8) 46 PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8) Description RECEIPTS/REVENUES A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Whole Dollars) (Enter Acct # Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Fire Prevention & Safety LOCAL SOURCES 6,37,93,33,639 3,536,85 3,3,38 8, 58, ,35 87,4 3,83 FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT STATE SOURCES 3 4,577,447 3,789 FEDERAL SOURCES 4,36,79 Total Direct Receipts/Revenues,67,79,33,639 3,536,85 3,43,97 8, 58, ,35 87,4 3,83 Receipts/Revenues for "On Behalf" Payments ,8,348 Total Receipts/Revenues 8,78,47,33,639 3,536,85 3,43,97 8, 58, ,35 87,4 3,83 Debt Service 5 3,59,4 Total Direct Disbursements/Expenditures,58,85,3,9 3,59,4,36,6 657,765 6,459,86 3,949 Disbursements/Expenditures for "On Behalf" Payments 48 5,8,348 Total Disbursements/Expenditures 6,97,,3,9 3,59,4,36,6 657,765 6,459,86 3,949 Excess of Direct Receipts/Revenues Over (Under) Direct Disbursements/Expenditures 3 Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds to O&M Fund 4 76 Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds to Debt Service Fund 5 77 SALE OF BONDS (7),8,7 99,548 (9,97,855),94,497 5,446 (6,,74) 344,35 (5,945) 3,83 Principal on Bonds Sold 7 8,885, 9,85, Premium on Bonds Sold 7,3,368 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 78,5, ISBE Loan Proceeds 79 Other Sources Not Classified Elsewhere 799 Total Other Sources of Funds 5,,5, 9,998,368 53,465,35, Abolishment or Abatement of the Working Cash Fund 8 53,465 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 Print Date: /9/8 afr-8-form-.xlsm

9 Page 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, 8 Page Description A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Whole Dollars) (Enter Acct # Educational Operations & Maintenance 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 884,5, Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Fire Prevention & Safety 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,5,,, 53,465 5, 9,998,368 (,,) 53,465,35, (53,465),68,7 99,548 5,53 94,497 5,9 (4,876,74) 9,67 (5,945) 3,83 Fund Balances - July, 7,53,49 4,74,95,97,848,5,57 79,3 7,939,363 3,86,993,64,744 3,648 Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) Fund Balances - June 3, 8 3,86,646 4,74,498,943,36,4,68 998,3 3,63,89 4,7,663,54, ,479 Print Date: /9/8 afr-8-form-.xlsm

10 Page STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 8 Page A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description (Enter Whole Dollars) RECEIPTS/REVENUES FROM LOCAL SOURCES () Acct # AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Fire Prevention & Safety Designated Purposes Levies (-) 7 3,448,96 48,69 Leasing Purposes Levy 8 3 Special Education Purposes Levy 4,66,53 FICA/Medicare Only Purposes Levies 5 4,33 Area Vocational Construction Purposes Levy 6 Summer School Purposes Levy 7 Other Tax Levies (Describe & Itemize) 9,8,67 3,466,883,9, ,745,78 3,8 Total Ad Valorem Taxes Levied By District 5,55,465,8,67 3,466,883,9, ,58,78 48,69 3,8 PAYMENTS IN LIEU OF TAXES Mobile Home Privilege Tax Payments from Local Housing Authorities Corporate Personal Property Replacement Taxes ,85 5,5 Other Payments in Lieu of Taxes (Describe & Itemize) 9 Total Payments in Lieu of Taxes 445,85 5,5 TUITION 3 Regular - Tuition from Pupils or Parents (In State) 3 98,6 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) 3,745 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 8,96 TRANSPORTATION FEES 4 Regular -Transp Fees from Pupils or Parents (In State) 4 5,99 Regular - Transp Fees from Other Districts (In State) 4,44 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 47 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 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 6,49 EARNINGS ON INVESTMENTS 5 Interest on Investments 5 3,7 87,95 69,3,984 9,653 58,788 43,47 34,5,73 Gain or Loss on Sale of Investments 5 Total Earnings on Investments 3,7 87,95 69,3,984 9,653 58,788 43,47 34,5,73 FOOD SERVICE 6 Sales to Pupils - Lunch 6 4,939 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 3,44 Total Food Service 45,363 DISTRICT/SCHOOL ACTIVITY INCOME 7 Admissions - Athletic 7 Admissions - Other (Describe & Itemize) 79 7,785 Fees 7 6,598 Printed Date: /9/8 afr-8-form-.xlsm

11 Page STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 8 Page RESTRICTED GRANTS-IN-AID (3-39) A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description (Enter Whole Dollars) Acct # Educational Operations & Maintenance Book Store Sales 73 6 Other District/School Activity Revenue (Describe & Itemize) 79 34,64 Total District/School Activity Income 49,63 TEXTBOOK INCOME 8 Rentals - Regular Textbooks 8,39 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,39 OTHER REVENUE FROM LOCAL SOURCES 9 Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Fire Prevention & Safety Rentals 9, Contributions and Donations from Private Sources 9 34 Impact Fees from Municipal or County Governments 93 Services Provided Other Districts 94 Refund of Prior Years' Expenditures 95 6,568 Payments of Surplus Moneys from TIF Districts 96 Drivers' Education Fees 97 Proceeds from Vendors' Contracts 98 School Facility Occupation Tax Proceeds 983 Payment from Other Districts 99 Sale of Vocational Projects 99 Other Local Fees (Describe & Itemize) 993 Other Local Revenues (Describe & Itemize) 999 7,7 4,8 4,6 Total Other Revenue from Local Sources 97,69 34,8 4,6 Total Receipts/Revenues from Local Sources 6,37,93,33,639 3,536,85 3,3,38 8, 58, ,35 87,4 3,83 FLOW-THROUGH RECEIPTS/REVENUES FROM DISTRICT TO ANOTHER DISTRICT () ONE 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 (3-399) Evidence Based Funding Formula (Section 8-8.5) 3 3,6,846 General State Aid - Hold Harmless/Supplemental 3 Reorganization Incentives (Accounts 35-3) 35 Other Unrestricted Grants-In-Aid from State Sources (Describe & Itemize) 399 Total Unrestricted Grants-In-Aid 3,6,846 SPECIAL EDUCATION Special Education - Private Facility Tuition 3,99 Special Education - Funding for Children Requiring Sp ED Services 35 9,5 Special Education - Personnel 3 73,5 Special Education - Orphanage - Individual 3 Special Education - Orphanage - Summer Individual 33 Special Education - Summer School 345 4,587 Special Education - Other (Describe & Itemize) 399 Total Special Education 38,9 CAREER AND TECHNICAL EDUCATION (CTE) CTE - Technical Education - Tech Prep 3 CTE - Secondary Program Improvement (CTEI) 3 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 BILINGUAL EDUCATION Bilingual Ed - Downstate - TPI and TBE 335 9,6 Bilingual Education Downstate - Transitional Bilingual Education 33 Total Bilingual Ed 9,6 State Free Lunch & Breakfast 336 5,749 School Breakfast Initiative 3365 Driver Education 337 Adult Ed (from ICCB) 34 Adult Ed - Other (Describe & Itemize) 3499 TRANSPORTATION Transportation - Regular and Vocational 35 4,737 Transportation - Special Education 35 96,5 Transportation - Other (Describe & Itemize) 3599 Total Transportation 3,789 Learning Improvement - Change Grants 36 Printed Date: /9/8 afr-8-form-.xlsm

12 Page 3 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 8 Page A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description (Enter Whole Dollars) RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT THRU THE STATE (4-4999) Acct # Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Fire Prevention & Safety Scientific Literacy 366 Truant Alternative/Optional Education 3695 Early Childhood - Block Grant ,446 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 - Technology for Success 378 State Charter Schools 385,9 Extended Learning Opportunities - Summer Bridges 385 Infrastructure Improvements - Planning/Construction 39 School Infrastructure - Maintenance Projects 395 Other Restricted Revenue from State Sources (Describe & Itemize) 3999 Total Restricted Grants-In-Aid 964,6 3,789 Total Receipts from State Sources 3 4,577,447 3,789 RECEIPTS/REVENUES FROM FEDERAL SOURCES (4) UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT (4-49) Federal Impact Aid 4 Other Unrestricted Grants-In-Aid Received Directly from the Fed Govt (Describe & Itemize) 49 Total Unrestricted Grants-In-Aid Received Directly from the Federal Govt RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT (445-49) Head Start 445 Construction (Impact Aid) 45 MAGNET 46 Other Restricted Grants-In-Aid Received Directly from the Federal Govt (Describe & Itemize) 49 Total Restricted Grants-In-Aid Received Directly from Federal Govt TITLE V Title V - Innovation and Flexibility Formula 4 Title V - District Projects 45 Title V - Rural Education Initiative (REI) 47 Title V - Other (Describe & Itemize) 499 Total Title V FOOD SERVICE Breakfast Start-Up Expansion 4 National School Lunch Program 4 95,85 Special Milk Program 45 School Breakfast Program 4 6,5 Summer Food Service Program 45 Child Adult Care Food Program 46 Fresh Fruits & Vegetables 44 Food Service - Other (Describe & Itemize) 499 Total Food Service 357,9 TITLE I Title I - Low Income 43 87,845 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 87,845 TITLE IV Title IV - Safe & Drug Free Schools - Formula 44 Title IV - st Century Comm Learning Centers 44 Title IV - Other (Describe & Itemize) 4499 Total Title IV FEDERAL - SPECIAL EDUCATION Fed - Spec Education - Preschool Flow-Through 46 Fed - Spec Education - Preschool Discretionary 465 Fed - Spec Education - IDEA - Flow Through 46 6,378 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 6,378 CTE - PERKINS CTE - Perkins - Title IIIE - Tech Prep 477 CTE - Other (Describe & Itemize) 4799 Total CTE - Perkins Federal - Adult Education 48 ARRA - General State Aid - Education Stabilization 485 ARRA - Title I - Low Income 485 ARRA - Title I - Neglected, Private 485 Printed Date: /9/8 afr-8-form-.xlsm

13 Page 4 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 8 Page A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description (Enter Whole Dollars) Acct # Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Fire Prevention & Safety 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 4856 ARRA - IDEA - Part B - Flow-Through 4857 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 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 Ed Job Fund Program 488 Total Stimulus Programs Race to the Top Program 49 Race to the Top - Preschool Expansion Grant 49 Advanced Placement Fee/International Baccalaureate 494 Title III - Immigrant Education Program (IEP) 495,958 Title III - Language Inst Program - Limited Eng (LIPLEP) 499 4,69 Learn & Serve America 49 McKinney Education for Homeless Children 49 Title II - Eisenhower Professional Development Formula 493 Title II - Teacher Quality 493 7,349 Federal Charter Schools 496 Medicaid Matching Funds - Administrative Outreach 499 Medicaid Matching Funds - Fee-for-Service Program 499 Other Restricted Revenue from Federal Sources (Describe & Itemize) 4999 Total Restricted Grants-In-Aid Received from the Federal Govt Thru the State,36,79 Total Receipts/Revenues from Federal Sources 4,36,79 Total Direct Receipts/Revenues,67,79,33,639 3,536,85 3,43,97 8, 58, ,35 87,4 3,83 Printed Date: /9/8 afr-8-form-.xlsm

14 Page STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 8 Page SUPPORT SERVICES (ED) A B C D E F G H I J K L () () (3) (4) (5) (6) (7) (8) (9) INSTRUCTION (ED) Funct # Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Regular Programs 7,493,58,,384 8,73 46,58,998 4,7 8,85,55 8,54,639 Tuition Payment to Charter Schools 5 Pre-K Programs 5 445,55 6,98 3,39 58,498 56,894 Special Education Programs (Functions -),378,899,,776,69,795,69,7 Special Education Programs Pre-K 5,433,433 5, Remedial and Supplemental Programs K- 5 6,99 8,69 5,67 49,79 338, ,54 776,889 Remedial and Supplemental Programs Pre-K 75 Adult/Continuing Education Programs 3 CTE Programs 4 Interscholastic Programs 5 336,593 3,57 6,4 346,45 4,475 Summer School Programs 6 7,5 7,5 6,8 Gifted Programs 65 Driver's Education Programs 7 Bilingual Programs 8 7,943 4, ,656 93,4 95,834 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 Progms - Private Tuition 9 Total Instruction,584,6,53,55,693 9,4 34,595 4,7,985,94,8,73 SUPPORT SERVICES - PUPILS Attendance & Social Work Services 65,7 88,85,77 74,83 748,463 Guidance Services Health Services 3 58,687 3,33 5,946 77,866 89, Psychological Services 4 86,39 9,6,54 38,453 3,999 Speech Pathology & Audiology Services 5 95,788 38,998,9 335, ,93 Other Support Services - Pupils (Describe & Itemize) 9,86,76,49 34,95 44,87 Total Support Services - Pupils,54,7 8,85,678,79,3,738,458 SUPPORT SERVICES - INSTRUCTIONAL STAFF Improvement of Instruction Services 45,3 7,86 9,55 38,678 4,6 Educational Media Services 93,7 35,37,4 5,53 57,47 Assessment & Testing 3 6,38 6,38 3,963 Total Support Services - Instructional Staff 339,4 8,76 6,79,4 585,49 7,34 SUPPORT SERVICES - GENERAL ADMINISTRATION Board of Education Services 3,39 5,65 9,74 36,945 37, Executive Administration Services 3 7,56 48,33 7,895 5,938 33,93 33,944 Special Area Administration Services 33 Tort Immunity Services Total Support Services - General Administration 3 7,56 48,33 9,934 5,37, , ,944 SUPPORT SERVICES - SCHOOL ADMINISTRATION Office of the Principal Services 4 93,4 76, ,8 4,668,,47,63,86 Other Support Services - School Admin (Describe & Itemize) 49 Total Support Services - School Administration 4 93,4 76, ,8 4,668,,47,63,86 SUPPORT SERVICES - BUSINESS Direction of Business Support Services 5,3 5,99,463 65,8 37,937 44,5 Fiscal Services 5 33,77 3,63 63,9 7, ,338 37,38 Operation & Maintenance of Plant Services 54 64,7 64,7 3, Pupil Transportation Services 55 9,555 9,555 Food Services 56,7 4,76 46,655 3,7 59,68 6,678 Internal Services 57 Total Support Services - Business 5 455,459 7,98 79,479 3,77,467,35,68,37,496 SUPPORT SERVICES - CENTRAL Description (Enter Whole Dollars) - EDUCATIONAL FUND (ED) Direction of Central Support Services 6 73,349 3,955, ,49,886 Planning, Research, Development, & Evaluation Services 6 335,46 7,95,547 38,8, ,956,4,73 Information Services 63 Staff Services 64,5,8 4,35 Data Processing Services 66 55,63 56,88 8,39 54,83 33,9,9,946,9,36 Total Support Services - Central 6,36,559 6, 3,53 93,34 33,9,4,83,56,437,97 Termination Benefits Total Budget Print Date: /9/8 afr-8-form-.xlsm

15 Page STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 8 Page Print Date: /9/8 afr-8-form-.xlsm A B C D E F G H I J K L () () (3) (4) (5) (6) (7) (8) (9) Description (Enter Whole Dollars) Funct # Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment 75 COMMUNITY SERVICES (ED) 3 7, 8,633 55,65,9 4,76 5,55 8, PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED) DEBT SERVICES (ED) PROVISIONS FOR CONTINGENCIES (ED) 6 6, Total Direct Disbursements/Expenditures Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures - OPERATIONS & MAINTENANCE FUND (O&M) 5,85,97,9,878,69,45 47,4 67,84 98,4,58,85,8,7,3,69 8 SUPPORT SERVICES (O&M) Food Services Total Support Services - Business Other Support Services (Describe & Itemize) Total Support Services ,9 69,9,7,7 549,93 549,93 394, , ,38 484,38,3,9,3,9,6,38,6,38 3 COMMUNITY SERVICES (O&M) DEBT SERVICES (O&M) Other Support Services (Describe & Itemize) 9 7,5 Total Support Services 4,53, ,694,34,87 67,953 33,9,6 7,44,95 8,6,9 PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs 4 Payments for Special Education Programs 4 877,47 877,47 95, 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 Other Govt Units (In-State) 4 877,47 877,47 95, Payments for Regular Programs - Tuition 4 Payments for Special Education Programs - Tuition 4 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 Govt Units -Tuition (In State) 4 Payments for Regular Programs - Transfers 43 Payments for Special Education Programs - Transfers 43 Payments for Adult/Continuing Ed Programs-Transfers 433 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 Govt Units -Transfers (In-State) 43 Payments to Other Govt Units (Out-of-State) 44 Total Payments to Other Govt Units 4 877,47 877,47 95, 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 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 69,9,7 549,93 394, ,38,3,9,6,38 Pupil Transportation Services 55 PAYMENTS TO OTHER DIST & GOVT UNITS (O&M) 4 PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs 4 Payments for Special Education Programs 4 Payments for CTE Programs 44 Other Payments to In-State Govt. Units (Describe & Itemize) 49 Total Payments to Other Govt. Units (In-State) 4 Payments to Other Govt. Units (Out of State) 44 Total Payments to Other Govt Units 4 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 5 Tax Anticipation Notes 5 Termination Benefits Total Budget

16 Page 3 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 8 Page 3 A B C D E F G H I J K L () () (3) (4) (5) (6) (7) (8) (9) Description (Enter Whole Dollars) Supplies & Non-Capitalized Termination Funct # Salaries Employee Benefits Purchased Services Capital Outlay Other Objects Materials Equipment Benefits Total Budget 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 PROVISIONS FOR CONTINGENCIES (O&M) 6, Total Direct Disbursements/Expenditures Excess (Deficiency) of Receipts/Revenues/Over Disbursements/ Expenditures 3 - DEBT SERVICES (DS) 69,9,7 549,93 394, ,38,3,9 99,548,6,38 55 PAYMENTS TO OTHER DIST & GOVT UNITS (DS) 4 56 PAYMENTS TO OTHER DIST & GOVT UNITS (In-State) 57 Payments for Regular Programs 58 Payments for Special Education Programs 59 Other Payments to In-State Govt Units (Describe & Itemize) 6 Total Payments to Other Districts & Govt Units (In-State) DEBT SERVICES (DS) PROVISION FOR CONTINGENCIES (DS) Total Disbursements/ Expenditures Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 3,59,4 3,59,4 (9,97,855) 3,48, TRANSPORTATION FUND (TR) 78 SUPPORT SERVICES (TR) SUPPORT SERVICES - BUSINESS Pupil Transportation Services Other Support Services (Describe & Itemize) Total Support Services ,34 8,34 6 6,7,637,7,637,36,6,36,6,54,495,54, COMMUNITY SERVICES (TR) 3 86 PAYMENTS TO OTHER DIST & GOVT UNITS (TR) DEBT SERVICES (TR) DEBT SERVICE - INTERST ON LONG-TERM DEBT 5 Total Debt Services 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 5 845, ,766 8, DEBT SERVICES - PAYMENTS OF PRINCIPAL ON LONG-TERM DEBT (Lease/Purchase Principal Retired) 9 PROVISION FOR CONTINGENCIES (TR) 6 9, 3 Total Disbursements/ Expenditures Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 5 - MUNICIPAL RETIREMENT/SOCIAL SECURITY FUND (MR/SS) 8,34 6,7,637,36,6,94,497,83,495 Print Date: /9/8 afr-8-form-.xlsm 53,55,,55,,66, DEBT SERVICES - OTHER (Describe & Itemize) 54 58,74 58,74 Total Debt Services 5 3,59,4 3,59,4 3,48, SUPPORT SERVICES - PUPILS Other Support Services - Pupils (Describe & Itemize) 9 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 Other Govt. Units (In-State) 4 PAYMENTS TO OTHER GOVT UNITS (OUT-OF-STATE) 44 Total Payments to Other Govt Units 4 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 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 DEBT SERVICE - PAYMENTS OF PRINCIPAL ON LONG-TERM DEBT (Lease/Purchase 53 Principal Retired) DEBT SERVICES - OTHER (Describe & Itemize) 54 Total Debt Services 5