INDEPENDENT AUDITOR S REPORT. Management s Responsibility for the Financial Statements

Transcription

1 45 West Diehl Road, Suite 4 Naperville, IL To the Board of Education Rockford Public School District #5 Rockford, Illinois Report on the Financial Statements INDEPENDENT AUDITOR S REPORT We have audited the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of Rockford Public Schools, District #5 (the District) as of and for the year ended June 3, 8, and the related notes to financial statements which collectively comprise the District s basic financial statements. The basic financial statements have been audited; however, they are not presented as part of this Annual Financial Report form. The basic financial statements should be read in conjunction with the following auditor s opinion. Our opinion reads as follows: Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of these financial statements that are free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

2 Auditor s Responsibility (Continued) An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the District s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund and the aggregate remaining fund information of Rockford Public Schools, District #5, as of June 3, 8, and the respective changes in financial position and where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America. Change in Accounting Principle The District adopted new accounting guidance, GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, during the year ended June 3, 8. The implementation of this guidance resulted in changes to the postemployment benefit related liability, revenue, expense, notes to financial statements and the required supplementary information. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management s discussion and analysis, and other required supplementary information identified in the accompanying table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing

3 Other Matters (Continued) Required Supplementary Information (Continued) standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District s basic financial statements. The introductory section, supplementary information and statistical section as listed in the table of contents are presented for purposes of additional analysis and are not a required part of the basic financial statements. The supplementary information is the responsibility of management and was derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated in all material respects in relation to the financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we also issued a report dated December 6, 8, on our consideration of the District s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District s internal control over financial reporting and compliance.

4 Report on Other Legal and Regulatory Requirements Our audit was made for the purpose of forming opinions on the basic financial statements taken as a whole. The accompanying regulatory-based financial statements, as listed in the table of contents of this Annual Financial Report form, are presented for purposes of additional analysis and are not a required part of the basic financial statements of the District. Such information is the responsibility of management and was derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. The information, except for the financial profile, estimated financial profile summary, schedule of ad valorem tax receipts, schedules of short-term and long-term debt, schedule of restricted local tax levies and selected revenue sources, schedule of tort immunity expenditures, schedule of capital outlay and depreciation, estimated operating expense per pupil, indirect cost rate contacts paid in current year, indirect cost rate - computation, report on shared services or outsourcing, administrative cost worksheet, itemization schedules and deficit AFR summary information, which were not audited, has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements as a whole. Purpose of this Report This report is intended solely for the information and use of the Board of Education, Management of the District, and the Illinois State Board of Education and is not intended to be and should not be used by anyone other than these specified parties. Rockford, Illinois December 6, 8

5 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: X ACCRUAL Name of Auditing Firm: Sikich LLP County Name: Winnebago CASH Name of Audit Manager: Name of School District/Joint Agreement: Address: Rockford Public Schools, District 5 4 West State Street, Suite 59 Address: Filing Status: City: State: Zip Code: 5 7th Street Submit electronic AFR directly to ISBE Rockford IL 6 City: Phone Number: Fax Number: Rockford Address: Send ISBE a File IL License Number (9 digit): Expiration Date: Zip Code: 64 School District/Joint Agreement Information (See instructions on inside of this page.) Accounting Basis: Click on the Link to Submit: Chad Lucas Address: chad.lucas@sikich.com Certified Public Accountant Information /3/ Annual Financial Report Type of Auditor's Report Issued: Single Audit Status: Qualified X 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? ISBE Use Only Reviewed by District Superintendent/Administrator Reviewed by Township Treasurer (Cook County only) Reviewed by Regional Superintendent/Cook ISC Name of Township: District Superintendent/Administrator Name (Type or Print): Township Treasurer Name (type or print) RegionalSuperintendent/Cook ISC Name (Type or Print): Dr. Ehren Jarrett Address: Address: Address: ehren.jarrett@rps5.com 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: /4/9 afr-8-form.xlsm

6 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 Schedule of Ad Valorem Tax Receipts Tax Sched 3 Schedule of Short-Term Debt/Long-Term Debt... Short-Term Long-Term Debt 4 Schedule of Restricted Local Tax Levies and Selected Revenue Sources/ Schedule of Tort Immunity Expenditures Rest Tax Levies-Tort Im 5 Statistical Section Schedule of Capital Outlay and Depreciation... Cap Outlay Deprec 6 Estimated Operating Expenditures Per Pupil and Per Capita Tuition Charge Computation. PCTC-OEPP 7-8 Indirect Cost Rate - Contracts paid in Current Year. Contarcts Paid in CY 9 Indirect Cost Rate - Computation ICR Computation 3 Report on Shared Services or Outsourcing... Shared Outsourced Serv. 3 Administrative Cost Worksheet.... AC 3 Itemization Schedule... ITEMIZATION 33 Reference Page... REF 34 Notes, Opinion Letters, etc.. Opinion-Notes 35 Deficit Reduction Calculation Deficit AFR Sum Calc 36 Audit Checklist/Balancing Schedule... AUDITCHECK - Single Audit Section Annual Federal Compliance Report... Single Audit Cover - CAP INSTRUCTIONS/REQUIREMENTS: For School Districts/Joint Agreements 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 ). 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 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.

7 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. X 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 X 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: //99 (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 A #4: The FY8 budget was submitted on /3/7. The budget was due to ISBE by /3/7. Printed: /4/9 afr-8-form.xlsm

8 PART D - EXPLANATION OF ACCOUNTING PRACTICES FOR LATE MANDATED CATEGORICAL PAYMENTS (For School Districts who report on an Accrual/Modified Accrual Accounting Basis only) School districts that report on the accrual/modified accrual basis of accounting must identify where late mandated categorical payments (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 8/3/8 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),886,69 84,39 689,967 4,4,445 Direct Receipts/Revenue Mandated Categoricals Payments (3, 35, 3, 3, 35, 35, 395) Total 4,4,445 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: Sikich LLP 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. PDF in Opinion Page with signature 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

9 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 7 Equalized Assessed Valuation (EAV):,,96,484 Educational Operations & Maintenance Transportation Combined Total Working Cash Rate(s): = B. Results of Operations * Receipts/Revenues Disbursements/ Expenditures Excess/ (Deficiency) Fund Balance 368,8, ,9,49,99,49 3,96,79 * 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, 79,76,95 b. 3.8% for unit districts. Long-Term Debt Outstanding: c. Long-Term Debt (Principal only) Acct Outstanding: ,85,48 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: /4/9 afr-8-form.xlsm

10 Page 4 Page A B C D E F G H I K L M N O P Q R District Name: Rockford Public Schools, District 5 District Code: County Name: Winnebago 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) 3,96, Weight.35 Total Sum of Direct Revenues (P7, Cell C8, D8, F8 & I8) Funds,, 4, & 7, 368,8,658. 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, & 4 347,9, Adjustment Total Sum of Direct Revenues (P7, Cell C8, D8, F8, & I8) Funds,, 4 & 7, 368,8,658. 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 3 Total Sum of Cash & Investments (P5, Cell C4, D4, F4, I4 & C5, D5, F5 & I5) Funds, 4 & 7 5,89, Weight. Total Sum of Direct Expenditures (P7, Cell C7, D7, F7 & I7) Funds,, 4 divided by ,39.36 Value.3 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 93,957,96.94 Value.4 5. Percent of Long-Term Debt Margin Remaining: Total Percent Score Long-Term Debt Outstanding (P3, Cell H37) 7,85, Weight. Total Long-Term Debt Allowed (P3, Cell H3) 79,76,94.79 Value. Estimated 9 Financial Profile Designation: Total Profile Score: 3.7 * 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. Printed: /4/9 afr-8-form.xlsm

11 Page 5 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 8 Page CURRENT ASSETS () A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Acct. # Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/Social Security Capital Projects Working Cash Tort Fire Prevention & Safety Cash (Accounts through 5) 94,89,7 6,878,74 3,65,67 6,599,96,3,45 38,965,95 34,4,33,43, ,58 Investments Taxes Receivable 3 43,83,99 6,68,64 6,54,6 7,366,38,875, ,74,7,5 886,87 Interfund Receivables 4 Intergovernmental Accounts Receivable 5,43,46 3,7,478 Other Receivables 6 997,843 86,366 47,47, 74,7 Inventory 7 Prepaid Items 8 583,799,34 38,53 38,93 88,88 Other Current Assets (Describe & Itemize) 9 Total Current Assets 5,577,598 3,745,7 9,679,37 7,85,535 4,97,34 39,4,884 34,94,774 4,4,984,83,453 CAPITAL ASSETS () Works of Art & Historical Treasures Land Building & Building Improvements 3 Site Improvements & Infrastructure 4 Capitalized Equipment 5 Construction in Progress 6 Amount Available in Debt Service Funds 34 Amount to be Provided for Payment on Long-Term Debt 35 Total Capital Assets CURRENT LIABILITIES (4) Interfund Payables 4 Intergovernmental Accounts Payable 4 Other Payables 43 5,835,79,549,83 33,73 7,87 8,65,95 7,86 9,33 75,58 Contracts Payable 44 Loans Payable 46 Salaries & Benefits Payable 47 9,,7 8,63 349,9 5,4 35,385 4,76 Payroll Deductions & Withholdings 48 Deferred Revenues & Other Current Liabilities 49 48,675,47 7,76,537 3,89,66,73,784 3,3,45 485,53 3,3, 966, Due to Activity Fund Organizations 493 Total Current Liabilities 73,6,45 9,96,953 3,89,66,4,66 3,5,7 8,8,59,98,364 3,76,78,75,874 LONG-TERM LIABILITIES (5) Long-Term Debt Payable (General Obligation, Revenue, Other) 5 Total Long-Term Liabilities Reserved Fund Balance ,799 3,838,767 6,489,666 5,4,99,667,7 3,4,375 33,743,4,948,56 4,579 Unreserved Fund Balance 73 77,38,374 Investment in General Fixed Assets ASSETS (Enter Whole Dollars) Total Liabilities and Fund Balance 5,577,598 3,745,7 9,679,37 7,85,535 4,97,34 39,4,884 34,94,774 4,4,984,83,453 Print Date: /4/9 afr-8-form.xlsm

12 Page 6 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 8 Page 6 A ASSETS (Enter Whole Dollars) B Acct. # L M N Account Groups Agency Fund General Fixed Assets General Long-Term Debt CURRENT ASSETS () Cash (Accounts through 5) 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,873,47,873, CAPITAL ASSETS () Works of Art & Historical Treasures Land Building & Building Improvements 3 Site Improvements & Infrastructure 4 Capitalized Equipment 5 Construction in Progress 6 Amount Available in Debt Service Funds 34 Amount to be Provided for Payment on Long-Term Debt 35 Total Capital Assets,,669 3,795,55 9,94,978 3,647,84 7,56, 6,489,666,595,84 8,949,43 7,85, CURRENT LIABILITIES (4) Interfund Payables 4 Intergovernmental Accounts Payable 4 Other Payables 43 Contracts Payable 44 Loans Payable 46 Salaries & Benefits Payable 47 Payroll Deductions & Withholdings 48 Deferred Revenues & Other Current Liabilities 49 Due to Activity Fund Organizations 493 Total Current Liabilities LONG-TERM LIABILITIES (5) Long-Term Debt Payable (General Obligation, Revenue, Other) 5 Total Long-Term Liabilities Reserved Fund Balance 74 Unreserved Fund Balance 73 Investment in General Fixed Assets Total Liabilities and Fund Balance,873,47,873,47 7,85,48 7,85,48 8,949,43,873,47 8,949,43 7,85,48 Print Date: /4/9 afr-8-form.xlsm

13 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, 8 Page RECEIPTS/REVENUES A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Acct # Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Fire Prevention & Safety LOCAL SOURCES,763,39 3,669,7 5,784,5 6,334,6 7,6,497,5,84,53,7 6,38,7,35,48 FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT 4,389 STATE SOURCES 3 5,99,99 5,34,63 FEDERAL SOURCES 4 48,54,649,5,7 Total Direct Receipts/Revenues 3,3,68 3,669,7 6,836,3 3,676,673 7,6,497,5,84,53,7 6,38,7,35,48 Receipts/Revenues for "On Behalf" Payments ,6,33 8,84 385,936 Total Receipts/Revenues 48,9,6 3,669,7 6,836,3 3,497,55 7,6,497,5,84,53,7 6,768,8,35,48 DISBURSEMENTS/EXPENDITURES Description (Enter Whole Dollars) Instruction 86,976,336,46,83 Support Services 9,54,37 6,568,576 4,4,54 5,34,34 35,9,5 6,494,366 7,36,46 Community Services 3 4,7,7 5,346 Payments to Other Districts & Govermental Units 4 4,44,875 Debt Service 5 4,35,483 Total Direct Disbursements/Expenditures 96,93,49 6,568,576 4,35,483 4,4,54 7,644,733 35,9,5 6,494,366 7,36,46 Disbursements/Expenditures for "On Behalf" Payments 48 6,6,33 8,84 385,936 Total Disbursements/Expenditures 43,53,75 6,568,576 4,35,483 5,,96 7,644,733 35,9,5 6,88,3 7,36,46 Excess of Direct Receipts/Revenues Over (Under) Direct Disbursements/Expenditures 3 OTHER SOURCES/USES OF FUNDS OTHER SOURCES OF FUNDS (7) PERMANENT TRANSFER FROM VARIOUS FUNDS Abolishment of the Working Cash Fund 7 Abatement of the Working Cash Fund 7 Transfer of Working Cash Fund Interest 7 55,735 Transfer Among Funds 73,5,46 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 O&M Fund 4 76 Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds to Debt Service 77 Fund 5 SALE OF BONDS (7) Principal on Bonds Sold 7 Premium on Bonds Sold 7 Accrued Interest on Bonds Sold 73 Sale or Compensation for Fixed Assets , 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 5,378,849 (,899,559),5,549 7,76,49 (383,36) (33,839,74),53,7 (,94) (5,36,988) Transfer to Capital Projects Fund 78 ISBE Loan Proceeds 79 Other Sources Not Classified Elsewhere 799 Total Other Sources of Funds OTHER USES OF FUNDS (8),5,98 94, Print Date: /4/9 afr-8-form.xlsm

14 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, 8 Page A B C D E F G H I J K () () (3) (4) (5) (6) (7) (8) (9) Description (Enter Whole Dollars) PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8) Acct # Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Abolishment or Abatement of the Working Cash Fund 8 Transfer of Working Cash Fund Interest 8 55,735 Transfer Among Funds 83 8,85,3,44 Transfer of Interest 84 Transfer from Capital Project Fund to O&M Fund 85 Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to O&M Fund 4 86 Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds to Debt Service Fund 5 87 Taxes Pledged to Pay Principal on Capital Leases 84 Grants/Reimbursements Pledged to Pay Principal on Capital Leases 84 Other Revenues Pledged to Pay Principal on Capital Leases 843 Fund Balance Transfers Pledged to Pay Principal on Capital Leases 844 Taxes Pledged to Pay Interest on Capital Leases 85 Grants/Reimbursements Pledged to Pay Interest on Capital Leases 85 Other Revenues Pledged to Pay Interest on Capital Leases 853 Fund Balance Transfers Pledged to Pay Interest on Capital Leases 854 Taxes Pledged to Pay Principal on Revenue Bonds 86 Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds 86 Other Revenues Pledged to Pay Principal on Revenue Bonds 863 Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds 864 Taxes Pledged to Pay Interest on Revenue Bonds 87 Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds 87 Other Revenues Pledged to Pay Interest on Revenue Bonds 873 Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds 874 Taxes Transferred to Pay for Capital Projects 88 Grants/Reimbursements Pledged to Pay for Capital Projects 88 Other Revenues Pledged to Pay for Capital Projects 883 Fund Balance Transfers Pledged to Pay for Capital Projects 884 Transfer to Debt Service Fund to Pay Principal on ISBE Loans 89 Other Uses Not Classified Elsewhere 899 Total Other Uses of Funds Total Other Sources/Uses of Funds Excess of Receipts/Revenues and Other Sources of Funds (Over/Under) Expenditures/Disbursements and Other Uses of Funds Fire Prevention & Safety 8,85,3,44 55,735 (8,85),5,98 (,737,44) (55,735) 5,6,44 8,36,4,5,549 (3,46,) (383,36) (33,839,74),97,965 (,94) (5,36,988) Fund Balances - July, 7 6,75,9 (4,467,655) 3,969,7 8,873,95,5,56 64,863,549 3,645,445,6,45 5,45,567 Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) Fund Balances - June 3, 8 77,965,73 3,838,767 6,489,666 5,4,99,667,7 3,4,375 33,743,4,948,56 4,579 Print Date: /4/9 afr-8-form.xlsm

15 Page 9 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) Municipal Description (Enter Whole Dollars) Operations & Fire Prevention & Acct # Educational Debt Services Transportation Retirement/ Social Capital Projects Working Cash Tort Maintenance Safety Security RECEIPTS/REVENUES FROM LOCAL SOURCES () AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY Designated Purposes Levies (-) 7 78,84,997 4,66,694 3,88,69 6,75,77,844, ,3 5,99,77,94,89 Leasing Purposes Levy 8 3 Special Education Purposes Levy 4 5,6,7 FICA/Medicare Only Purposes Levies 5 3,43,37 Area Vocational Construction Purposes Levy 6 Summer School Purposes Levy 7 Other Tax Levies (Describe & Itemize) 9 Total Ad Valorem Taxes Levied By District 94,45,68 4,66,694 3,88,69 6,75,77 6,76,69 973,3 5,99,77,94,89 PAYMENTS IN LIEU OF TAXES Mobile Home Privilege Tax Payments from Local Housing Authorities Corporate Personal Property Replacement Taxes 9 3,7,869 6,77,79,5, 96,3 Other Payments in Lieu of Taxes (Describe & Itemize) 9 Total Payments in Lieu of Taxes,7,869 6,77,79,5, 96,3 TUITION 3 Regular - Tuition from Pupils or Parents (In State) 3 65,743 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 5,45 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) 34,388,4 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 53,3 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,7,88 TRANSPORTATION FEES 4 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) 43 39,68 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 Date: /4/9 afr-8-form.xlsm

16 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) Municipal Description (Enter Whole Dollars) Operations & Fire Prevention & Acct # Educational Debt Services Transportation Retirement/ Social Capital Projects Working Cash Tort Maintenance Safety 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 39,68 EARNINGS ON INVESTMENTS 5 Interest on Investments 5 454,544,4 95,33 7,88 4,55 699,34 8,677 59,457 94,489 Gain or Loss on Sale of Investments 5 Total Earnings on Investments 454,544,4 95,33 7,88 4,55 699,34 8,677 59,457 94,489 FOOD SERVICE 6 Sales to Pupils - Lunch 6,79 Sales to Pupils - Breakfast 6,78 Sales to Pupils - A la Carte 63 48,64 Sales to Pupils - Other (Describe & Itemize) 64 36,786 Sales to Adults 6 Other Food Service (Describe & Itemize) 69 9,36 Total Food Service 55,7 DISTRICT/SCHOOL ACTIVITY INCOME 7 Admissions - Athletic 7,347 Admissions - Other (Describe & Itemize) 79 Fees 7 3,53 Book Store Sales 73 Other District/School Activity Revenue (Describe & Itemize) 79 89,958 33,835 Total District/School Activity Income 94,837 33,835 TEXTBO INCOME 8 Rentals - Regular Textbooks 8 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 OTHER REVENUE FROM LOCAL SOURCES 9 Rentals 9 4,36 583,656 Contributions and Donations from Private Sources 9 6,7 8, 5,7 Impact Fees from Municipal or County Governments 93 Services Provided Other Districts 94 Refund of Prior Years' Expenditures ,877 8,73 75, ,45 38 Payments of Surplus Moneys from TIF Districts 96 5,83 Drivers' Education Fees 97 38,756 Proceeds from Vendors' Contracts 98 School Facility Occupation Tax Proceeds 983 Printed Date: /4/9 afr-8-form.xlsm

17 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) Municipal Description (Enter Whole Dollars) Operations & Fire Prevention & Acct # Educational Debt Services Transportation Retirement/ Social Capital Projects Working Cash Tort Maintenance Safety Security Payment from Other Districts 99 Sale of Vocational Projects 99 Other Local Fees (Describe & Itemize) 993 4,767 Other Local Revenues (Describe & Itemize) ,88,364,38 6,66 446,84 3 Total Other Revenue from Local Sources,7,39,9,348,38 55,5 43, Total Receipts/Revenues from Local Sources,763,39 3,669,7 5,784,5 6,334,6 7,6,497,5,84,53,7 6,38,7,35,48 FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT () Flow-through Revenue from State Sources 4,389 Flow-through Revenue from Federal Sources Other Flow-Through (Describe & Itemize) 3 Total Flow-Through Receipts/Revenues from One District to Another District 4,389 RECEIPTS/REVENUES FROM STATE SOURCES (3) UNRESTRICTED GRANTS-IN-AID (3-399) Evidence Based Funding Formula (Section 8-8.5) 3 34,87,9 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 34,87,9 RESTRICTED GRANTS-IN-AID (3-39) SPECIAL EDUCATION Special Education - Private Facility Tuition 3,799,5 Special Education - Funding for Children Requiring Sp ED Services ,84 Special Education - Personnel 3,34,54 Special Education - Orphanage - Individual 3 86,93 Special Education - Orphanage - Summer Individual 33 37,7 Special Education - Summer School 345 5,74 Special Education - Other (Describe & Itemize) 399 Total Special Education 6,97,634 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 3,66 Bilingual Education Downstate - Transitional Bilingual Education 33 Total Bilingual Ed 3,66 Printed Date: /4/9 afr-8-form.xlsm

18 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) Municipal Description (Enter Whole Dollars) Operations & Fire Prevention & Acct # Educational Debt Services Transportation Retirement/ Social Capital Projects Working Cash Tort Maintenance Safety Security State Free Lunch & Breakfast 336 4,34 School Breakfast Initiative 3365 Driver Education ,8 Adult Ed (from ICCB) ,93 Adult Ed - Other (Describe & Itemize) 3499 TRANSPORTATION Transportation - Regular and Vocational 35,8,5 Transportation - Special Education 35 3,4,3 Transportation - Other (Describe & Itemize) 3599 Total Transportation 5,34,63 Learning Improvement - Change Grants 36 Scientific Literacy 366 Truant Alternative/Optional Education 3695,35 Early Childhood - Block Grant 375,5,43 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 Extended Learning Opportunities - Summer Bridges 385 Infrastructure Improvements - Planning/Construction 39 School Infrastructure - Maintenance Projects 395 Other Restricted Revenue from State Sources (Describe & Itemize) ,34 Total Restricted Grants-In-Aid 8,,9 5,34,63 Total Receipts from State Sources 3 5,99,99 5,34,63 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 & 49 Itemize) 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) Total Restricted Grants-In-Aid Received Directly from Federal Govt RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT THRU THE STATE (4-4999) TITLE V 49 Title V - Innovation and Flexibility Formula 4 Title V - District Projects 45 Printed Date: /4/9 afr-8-form.xlsm

19 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) Municipal Description (Enter Whole Dollars) Operations & Fire Prevention & Acct # Educational Debt Services Transportation Retirement/ Social Capital Projects Working Cash Tort Maintenance Safety Security Title V - Rural Education Initiative (REI) 47 Title V - Other (Describe & Itemize) ,9 Total Title V 94,9 FOOD SERVICE Breakfast Start-Up Expansion 4 National School Lunch Program 4,73,46 Special Milk Program 45 School Breakfast Program 4,65,56 Summer Food Service Program 45 96,746 Child Adult Care Food Program 46 5,686 Fresh Fruits & Vegetables 44 63,945 Food Service - Other (Describe & Itemize) 499,5,59 Total Food Service 4,55,8 TITLE I Title I - Low Income 43 4,833,636 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) 4399,733,35 Total Title I 6,566,987 TITLE IV Title IV - Safe & Drug Free Schools - Formula 44 Title IV - st Century Comm Learning Centers 44,44,464 Title IV - Other (Describe & Itemize) 4499 Total Title IV,44,464 FEDERAL - SPECIAL EDUCATION Fed - Spec Education - Preschool Flow-Through 46 37,97 Fed - Spec Education - Preschool Discretionary 465 Fed - Spec Education - IDEA - Flow Through 46 6,83,978 Fed - Spec Education - IDEA - Room & Board ,36 Fed - Spec Education - IDEA - Discretionary 463 Fed - Spec Education - IDEA - Other (Describe & Itemize) 4699 Total Federal - Special Education 7,746, CTE - PERKINS CTE - Perkins - Title IIIE - Tech Prep 477 CTE - Other (Describe & Itemize) 4799 Total CTE - Perkins Federal - Adult Education 48 8,75 ARRA - General State Aid - Education Stabilization 485 ARRA - Title I - Low Income 485 ARRA - Title I - Neglected, Private 485 ARRA - Title I - Delinquent, Private 4853 ARRA - Title I - School Improvement (Part A) 4854 ARRA - Title I - School Improvement (Section 3g) 4855 ARRA - IDEA - Part B - Preschool 4856 ARRA - IDEA - Part B - Flow-Through 4857 ARRA - Title IID - Technology-Formula 486 ARRA - Title IID - Technology-Competitive 486 Printed Date: /4/9 afr-8-form.xlsm