Annual Financial Report

Transcription

1 LEA Name : Address : 450 N Maple Ave Kingston, PA County : Luzerne AUN Number: LEA Type: SD Annual Financial Report Accuracy Certification Statement For Fiscal Year Ending 6/30/2017 Pennsylvania Department of Education & Office of Comptroller Operations PDE-2056: Intermediate Unit PDE-2057: School District, AVTS/CTC, Charter School, and Special Program Jointure CERTIFICATION: By signing this page I agree that the electronic data submitted is a complete and accurate statement of the financial operations and status of the local education agency for the fiscal year. It has been prepared in accordance with generally accepted accounting principles and established Commonwealth of PA reporting guidelines.... (\ ~ ~ J.. J-e 1 "'~..,,-----!'1/<»/;7 co:=: ~:;z llvecretaiy Signature Date I Date 7---, /J.h;;_/;7 Page 1 Louis Cardoni (570) Ext: Contact Person Contact Person Te1ephone~liffib"er lcardoni@wvwsd.org (570) CO-ntaCrPerSon E~mail Address COrlfiiCrPe-rSorlFax Number Printed 12/22/2017 8:45:33 AM

2 Audit Certification Annual Financial Report: For Fiscal Year Ending 6/30/2017 (Pursuant to PA School Code Section 218(b)) LEA Name : AUN Number: County : Luzerne Audit Certification Due: 12/31/2017 This certification is applicable to the Annual Financial Report data submitted through the Consolidated Financial Reporting System on: Date Auditing Firm: Snyder & Clemente Auditor Contact Name: Frank Melliand Auditor Phone: (570) Auditor Frank@ClementeCPA.com CERTIFICATION: By signing this page I agree that the financial statements of the school have been properly audited as noted above pursuant to Article XXIV, and in the auditor's professional opinion, the Annual Financial Report (PDE-2057) submitted on the date referenced is materially consistent with the audited financial statements. Page 2 tj./old-)1 j~;)_j'j Signature oiite7 / Date T Louis Cardoni (570) Ext: c-ontact-person Contact Person-Te1ep1io-ne-Number lcardoni@wvwsd.org (570) 714.:.6948 c OilfiiCf PerSOrlFax Number COntact Person E~rTiiiffAddress Printed 12/22/2017 8:47:07 AM

3 of ;tate/f ederal Programs Board of Directors Solicitor Superintendent Board & Superintendent's Secretary : mmsmaannnnmnnaanmaaaanaaaeamammnmanamaana\ : Wyoming Valley West School District : : Recommended : Administrative Organizational Chart : ruaamammaanaaanamaamaaaaamaaamnanmamaaaaaang~.finance Manager Assistant Finance Manager Assistant to the Superintendent Director of Elementary Education Director of Secondary Education Facilities Manager Coordinator, Special Education Secondary Principals Supervisor Buildings & Grounds Psychologists Athletic Director Supply Supervisor Supervisor of Technology Secondary Assistant Principals Technology Assistant Secondary Guidance Counselors Technician Secondary Nutses Coordinator of State/Federal Ftmding Program Social Worker Elementary Principals Attendance Officers ;Elementary School Counselors Page 3 Elementary Nurses

4 Annual Financial Report - 06/30/2017 Fiscal Year End Validations Printed 12/22/ :26:21 AM Page - 1 of 1 Val Number Description Justification NAG - Fund 10: Total Fund Balance must equal REG - Fund 10: Fund Balance - End of Year Prior period adjustment reduced revenue $9262 not recorded at 6/30/16 Fund Bal (NAG), Fund10: $2,254, Fund Bal (REG), Fund 10: $2,263, NAG: Total Fund Balance must equal REG: Fund Balance - End of Year Fund Bal (NAG), Total: $12,630, Fund Bal (REG), Total: $12,640, Prior period adjustment reduced revenue $9262 not recorded at 6/30/16, $2 rounding error SESS Medical Services: SESS Schedule amounts for Special Education vary from prior year by 40% or more. Correct the data or enter a justification. Increased expenditures, mainly $2770 for Defibulators and $2075 for hand sanitizers. SESS Schedule 2420: $14, Prior Year SESS Schedule 2420: $10, Page 4

5 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/22/ :25:49 AM Page - 1 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Assets And Deferred Outflows Of Resources Assets 0100 Cash and Cash Equivalents 6,089, Investments 0120 Taxes Receivable 1,002, Due From Other Funds 122, Due From Other Governments 0142 State Revenue Receivable 3,245, Federal Revenue Receivable 848, Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 12, Inventories 375, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $11,695, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $11,695,546 Page 5

6 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/22/ :25:49 AM Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Assets And Deferred Outflows Of Resources Assets Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0100 Cash and Cash Equivalents 4,324,348 1,566 10,415, Investments 6,075,830 6,075, Taxes Receivable 1,002, Due From Other Funds 122, Due From Other Governments 0142 State Revenue Receivable 3,245, Federal Revenue Receivable 848, Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 12, Inventories 375, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $4,324,348 $6,077,396 $22,097, Deferred Outflows of Resources Page - 2 of 4 Total Assets And Deferred Outflows Of Resources $4,324,348 $6,077,396 $22,097,290 Page 6

7 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/22/ :25:49 AM Page - 3 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 1, Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 1,316, Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 8,049, Payroll Deductions and Withholding 73, Unearned Revenues 0490 Other Current Liabilities Total Liabilities $9,441, Deferred Inflows of Resources Fund Balances 0810 Nonspendable Fund Balance 375, Restricted Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 0850 Unassigned Fund Balance 1,879,208 Total Fund Balances $2,254,208 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $11,695,546 Page 7

8 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/22/ :25:49 AM Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities 0400 Due to Other Funds Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0411 Due to Other Governments 1, Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 1,316, Contracts Payable 25,000 25, Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 8,049, Payroll Deductions and Withholding 73, Unearned Revenues 0490 Other Current Liabilities Total Liabilities $25,000 $9,466, Deferred Inflows of Resources Fund Balances 0810 Nonspendable Fund Balance 375, Restricted Fund Balance 6,077,396 6,077, Committed Fund Balance Page - 4 of Assigned Fund Balance 4,299,348 4,299, Unassigned Fund Balance 1,879,208 Total Fund Balances $4,299,348 $6,077,396 $12,630,952 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $4,324,348 $6,077,396 $22,097,290 Page 8

9 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 12/22/ :25:52 AM Page - 1 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Revenues 6000 Revenue from Local Sources 35,053, Revenue from State Sources 36,279, Revenue from Federal Sources 3,508,385 Total Revenues $74,840,988 Expenditures 1000 Instruction 53,331, Support Services 17,034, Operation of Non-Instructional Services 1,105, Facilities Acquisition, Construction and Improvement Services 275, Debt Service 641, Refund of Prior Year Revenues / Receipts 3,906 Total Expenditures $72,392,401 Excess (Deficiency) Of Revenues Over Expenditures $2,448,587 Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 9120 Proceeds from Refunding of Bonds 9130 Bond Premiums 9200 Proceeds from Extended-Term Financing 9300 Interfund Transfers - IN 9400 Sale of or Compensation for Loss of Fixed Assets 31, Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 5120 Debt Service Refunded Bonds 5150 Bond Discounts 5200 Interfund Transfers Out 2,533, Transfers Out to Component Units/Primary Governments Total Other Financing Sources (Uses) ($2,501,678) Page 9

10 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 12/22/ :25:52 AM Revenues Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 6000 Revenue from Local Sources 27,840 (249,775) 34,831, Revenue from State Sources 36,279, Revenue from Federal Sources 3,508,385 Total Revenues $27,840 ($249,775) $74,619,053 Expenditures 1000 Instruction 53,331, Support Services 3,806 17,038, Operation of Non-Instructional Services 1,105, Facilities Acquisition, Construction and Improvement Services 275, Debt Service 1,450,415 2,091, Refund of Prior Year Revenues / Receipts 3,906 Total Expenditures $1,454,221 $73,846,622 Excess (Deficiency) Of Revenues Over Expenditures $27,840 ($1,703,996) $772,431 Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 9120 Proceeds from Refunding of Bonds 9130 Bond Premiums 9200 Proceeds from Extended-Term Financing 9300 Interfund Transfers - IN 2,533,192 2,533, Sale of or Compensation for Loss of Fixed Assets 31, Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 5120 Debt Service Refunded Bonds 5150 Bond Discounts 5200 Interfund Transfers Out 2,533, Transfers Out to Component Units/Primary Governments Page - 2 of 4 Total Other Financing Sources (Uses) $2,533,192 $31,514 Page 10

11 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 12/22/ :25:52 AM Page - 3 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Special And Extraordinary Items 9920 Special Items Gains 9930 Extraordinary Items Gains 5520 Special Items Losses 5530 Extraordinary Items Losses Net Change In Fund Balances ($53,091) Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 2,316,561 Fund Balance - End Of Year $2,263,470 Page 11

12 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 12/22/ :25:52 AM Page - 4 of 4 Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds Special And Extraordinary Items 9920 Special Items Gains 9930 Extraordinary Items Gains 5520 Special Items Losses 5530 Extraordinary Items Losses Net Change In Fund Balances $27,840 $829,196 $803,945 Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 4,271,509 5,248,201 11,836,271 Fund Balance - End Of Year $4,299,349 $6,077,397 $12,640,216 Page 12

13 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 12/22/ :25:53 AM Page - 1 of 2 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Current Assets Food Service (51) Child Care Operations (52) Other Enterprise (58) 0100 Cash and Cash Equivalents 613, , Investments 0130 Due From Other Funds 0141 Due From Other Governments 16,196 16, State Revenue Receivable 322, , Federal Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 33,822 33, Inventories 47,755 47, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Current Assets $1,033,650 $1,033,650 Noncurrent Assets 0211 Land 0212 Site Improvements (Net) 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) 472, , Construction in Progress 0260 Long Term Prepayments 0290 Other Noncurrent Assets Total Noncurrent Assets $472,032 $472, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $1,505,682 $1,505,682 TOTAL Internal Service (60) Page 13

14 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 12/22/ :25:53 AM Page - 2 of 2 Amounts Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Net Position Current Liabilities Food Service (51) Child Care Operations (52) Other Enterprise (58) 0400 Due to Other Funds 122, , Due to Other Governments 0413 Due to Component Unit 0420 Accounts Payable 287, , Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 19,163 19, Other Current Liabilities Total Current Liabilities $428,998 $428,998 Noncurrent Liabilities 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0570 Net Pension Liability 0599 Other Noncurrent Liabilities Total Noncurrent Liabilities Total Liabilities $428,998 $428, Deferred Inflows of Resources Net Position 0791 Net Investment in Capital Assets 472, , Restricted Net Position ( ) 0799 Unrestricted Net Position 604, ,652 Total Net Position $1,076,684 $1,076,684 Total Liabilities And Deferred Inflows Of Resources And Net Position $1,505,682 $1,505,682 TOTAL Internal Service (60) Page 14

15 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 12/22/ :25:53 AM Page - 1 of 2 Operating Revenues Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise (58) 6600 Food Service Revenue 711, , Charges for Services 0072 Other Operating Revenue Total Operating Revenues $711,320 $711,320 Operating Expenses 100 Personnel Services Salaries 1,094,352 1,094, Personnel Services Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 176, , Other Purchased Services 246, , Supplies 1,135,765 1,135, Depreciation 68,791 68, Dues and Fees 890 Miscellaneous Expenditures 7,513 7,513 Total Operating Expenses $2,729,085 $2,729,085 Operating Income (Loss) ($2,017,765) ($2,017,765) Non Operating Revenues (Expenses) 6500 Earnings on Investments 6920 Contributions and Donations from Private Sources 6930 Gains or Losses on Sale of Fixed Assets 6991 Refunds of a Prior Year Expenditure 7000 Revenue from State Sources 93,338 93, Revenue from Federal Sources 1,972,962 1,972, Claims and Judgments Against the LEA 830 Interest TOTAL Non Operating Revenues (Expenses) $2,066,300 $2,066,300 TOTAL Internal Service (60) Income (Loss) Before Contributions And Transfers $48,535 $48,535 Page 15

16 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 12/22/ :25:53 AM Page - 2 of 2 Amounts Expressed in Whole Dollars Contributions, Transfers, and Special and Extraordinary Items Food Service (51) Child Care Operations (52) Other Enterprise (58) TOTAL Internal Service (60) 5200 Interfund Transfers Out 5300 Transfers Out to Component Units/Primary Governments 5520 Special Items Losses 5530 Extraordinary Items Losses 9300 Interfund Transfers - IN 9500 Capital Contributions 9700 Transfers IN From Component Units/Primary Governments 9920 Special Items Gains 9930 Extraordinary Items Gains Change In Net Position $48,535 $48, Net Position - Beginning of Fiscal Year 1,028,149 1,028, Accounting Changes / Residual Equity Transfers Net Position - End Of Year $1,076,684 $1,076,684 Page 16

17 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 12/22/ :25:57 AM Page - 1 of 3 Amounts Expressed in Whole Dollars Cash Flows From Operating Activities Food Service (51) Child Care Operations (52) Other Enterprise (58) 0011 Cash Receipts From Users 707, , Cash Receipts From Assessments Made to Other Funds 0013 Cash Receipts From Earnings on Investments 0014 Cash Receipts From Other Operating Revenue 0015 Cash Payments To Employees For Services 1,094,352 1,094, Cash Payments For Insurance Claims 0017 Cash Payments To Suppliers For Goods and Services 1,557,908 1,557, Cash Payments For Other Operating Expenses Net Cash Provided By (Used For) Operating Activities ($1,944,655) ($1,944,655) TOTAL Internal Service(60) Cash Flows From Non-Capital Financing Activities 0021 Receipts From Local Sources Receipts From State Sources ,280 94, Receipts From Federal Sources ,803,734 1,803, Notes and Loans Received (Repaid) (24,400) (24,400) 0025 Interest Paid on Notes/Loans Operating Transfers In (Out)/Residual Equity Trans 0027 Operating Transfers In (Out) Primary Government / Comp Unit 0028 Receipts From Refund of Prior Year Expenditures Special and Extraordinary Gains (losses) Net Cash Prov By (Used for) Non-Capital Financing Activities $1,873,614 $1,873,614 Cash Flows From Capital and Related Financing Activities 0031 Payments For Fac Acq, Const, and Imp (193,438) (193,438) 0032 Gain / (Loss) on Sale of Fixed Assets Proceeds From Extended Term Financing Principal Paid on Financing Agreements 0035 Interest Paid on Financing Agreements (Inc) Dec in Contributed Capital Net Cash Prov By (Used for) Capital and Related Financing Activities ($193,438) ($193,438) Cash Flows From Investing Activities 0041 Earnings on Investments Purchase of Inv Securities / Deposits to Inv Pools 0043 Receipts From Investment Pool Withdrawals 0044 Proceeds from Sale and Maturity of Inv Securities 0045 Loans Received (Paid) Net Cash Prov By (Used for) Investing Activities Page 17

18 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 12/22/ :25:57 AM Page - 2 of 3 Food Service (51) Child Care Operations (52) Other Enterprise (58) Net Increase (Decrease) in Cash Flows (264,479) (264,479) 0004 Cash and Cash Equivalents Beginning of Year 878, ,020 Cash and Cash Equivalents at Year End $613,541 $613,541 TOTAL Internal Service (60) Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities 0005 Operating Income (Loss) per REP (2,017,765) (2,017,765) Adjustments 0051 Depreciation and Net Amortization 68,791 68, Provision for Uncollectible Accounts 0053 Other Adjustments 154, ,599 Effect of Changes in Assets, Liabilities, Deferred Outflows and Deferred Inflows 0054 (Inc) Dec In Accounts Receivable ( ) 2,787 2, Advances to Other Funds (0160) 0056 (Inc) Dec in Inventories (0170) 5,492 5, (Inc) Dec in Prepaid Expenses (0180) 0058 (Inc) Dec in Other Current or Noncurrent Assets 0064 Deferred Outflows (0910) 0059 Inc (Dec) in Accounts Payable ( ) (159,569) (159,569) 0060 Inc (Dec) in Accrued Salaries/Benefits (0461) 0065 Inc (Dec) in Net Pension Liabilities (0570) 0066 Inc (Dec) in Other Postemp Benefit Oblig (0560) 0061 Inc (Dec) in Payroll Deductions/Withholding (0462) 0062 Inc (Dec) in Unearned Revenue (0480) 1,010 1, Inc (Dec) in Other Current or Noncurrent Liabilities 0067 Deferred Inflows (0950) Total Adjustments $73,110 $73,110 Cash Provided By (Used for) Total ($1,944,655) ($1,944,655) Page 18

19 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 12/22/ :25:57 AM Page - 3 of 3 COMBINED STATEMENT OF CASH FLOWS SCHEDULE OF NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES Explanation of Transaction and Balance Sheet Effect Total Amount Page 19

20 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/22/ :25:57 AM Page - 1 of 4 Revenue Reported In Current Year Current Year Tax Accrual Prior Year Tax Accrual Taxes Collected In Current Year Revenue from Local Sources 6111 Current Real Estate Taxes 25,597, ,597, Interim Real Estate Taxes 36, , Public Utility Realty Taxes 36, , Payments in Lieu of Current Taxes - State / Local 59, , Current Per Capita Taxes, Section , , Current Act 511 Per Capita Taxes 65, , Current Act 511 Local Services Taxes 82, , , , Current Act 511 Earned Income Taxes 4,047, , , ,939, Current Act 511 Real Estate Transfer Taxes 413, , , , Current Act 511 Business Privilege Taxes 843, , , , Current Act 511 Mechanical Device Taxes - Percentage 409, , Delinquent Real Estate Taxes 2,279, ,279, Delinquent Per Capita Taxes, Section , , , , Delinquent Local Enabling Taxes - Flat Rate Assessments 27, , , , Delinquent Act 511 Business Privilege Taxes 33, , Earnings on Investments 21, Revenues from LEA Activities 39, Federal IDEA Revenue Received as Pass Through 710, Rentals 30, Contributions and Donations from Private Sources 6, Receipts from Other LEAs in Pennsylvania - Education 12, Services Provided Other Funds 150, Revenue from Community Services Activities 14, Other Revenues Not Specified Above 43, TOTAL Revenue from Local Sources $35,053, $1,091, $1,019, $33,952, Page 20

21 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/22/ :25:57 AM Page - 2 of 4 Revenue from State Sources Revenue Reported In Current Year 7110 Basic Education Funding 19,682, Tuition for Orphans Subsidy 75, Special Education funds for School-Aged Pupils 3,201, Pupil Transportation Subsidy 846, Nonpublic and Charter School Pupil Transportation Subsidy 99, Rental and Sinking Fund Payments / Building Reimbursement Subsidy 1,971, Health Services (Medical, Dental, Nurse, Act 25) 101, State Property Tax Reduction Allocation 1,566, Safe Schools 9, Ready to Learn Block Grant 1,030, Other State Revenue Not Listed Elsewhere in the 7000 Series 18, State Share of Social Security and Medicare Taxes 1,585, State Share of Retirement Contributions 6,090, TOTAL Revenue from State Sources $36,279, Page 21

22 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/22/ :25:57 AM Page - 3 of 4 Revenue from Federal Sources Revenue Reported In Current Year 8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 2,204, NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 280, NCLB, Title III - Language Instruction for Limited English Proficient and Immigrant Students 17, Other Restricted Federal Grants-in-Aid Through the Commonwealth of PA 880, School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) 96, Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program 27, TOTAL Revenue from Federal Sources $3,508, Page 22

23 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/22/ :25:57 AM Page - 4 of 4 Other Financing Sources Revenue Reported In Current Year 9400 Sale of or Compensation for Loss of Fixed Assets 31, TOTAL Other Financing Sources $31, TOTAL FROM ALL SOURCES $74,872, $1,091, $1,019, $33,952, Page 23

24 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS) Printed 12/22/ :25:58 AM Page - 1 of 1 Revenue from Local Sources 35,053, Revenue from State Sources 36,279, Revenue from Federal Sources 3,508, Other Financing Sources 31, TOTAL FROM ALL SOURCES $74,872, Page 24

25 Printed 12/22/ :25:59 AM Page - 1 of Instruction Total 100 Personnel Services Salaries 100 Personnel Services Salaries 25,357, Total Personnel Services Salaries $25,357, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 4,485, Social Security Contributions 1,934, PSERS Retirement Contributions 7,434, Unemployment Compensation 52, Workers Compensation 179, Other Post-Employment Benefits (OPEB) 816, Total Personnel Services Employee Benefits $14,902, Purchased Professional and Technical Services 322 Professional Educational Services Ius 3,417, Professional Educational Services Other Educational Agencies 15, Professional Educational Services Employee Training and Development Services 8, Professional Educational Services Other 2, Other Professional Services 31, Technical Services 2, Total Purchased Professional and Technical Services $3,478, Purchased Property Services 430 Repairs and Maintenance Services 13, Total Purchased Property Services $13, Other Purchased Services 510 Student Transportation Services 7, Tuition To Other School Districts Within the State 349, Tuition To Pennsylvania Charter Schools 1,896, Tuition To Nonpublic Schools 2,631, Tuition To Career and Technology Centers 3,462, Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 32, Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 278, Travel 4, Total Other Purchased Services $8,661, Supplies 610 General Supplies 554, Books and Periodicals 350, Total Supplies $905, Property 752 Capital Equipment Original and Additional 11, Total Property $11, Other Objects 810 Dues and Fees 1, Page 25

26 Printed 12/22/ :25:59 AM Page - 2 of Instruction Total Total Other Objects $1, Total 1000 Instruction $53,331, Page 26

27 Printed 12/22/ :25:59 AM Page - 3 of Regular Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 10,220, ,278, ,361, ,861, Total Personnel Services Salaries $10,220, $8,278, $1,361, $19,861, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 1,626, ,387, , ,448, Social Security Contributions 776, , , ,515, PSERS Retirement Contributions 3,035, ,460, , ,866, Unemployment Compensation 20, , , Workers Compensation 71, , , Other Post-Employment Benefits (OPEB) 408, , , Total Personnel Services Employee Benefits $5,939, $4,963, $919, $11,822, Purchased Professional and Technical Services 329 Professional Educational Services Other 2, , Other Professional Services Total Purchased Professional and Technical Services $3, $3, Purchased Property Services 430 Repairs and Maintenance Services 2, , , Total Purchased Property Services $2, $10, $12, Other Purchased Services 561 Tuition To Other School Districts Within the State 25, , Tuition To Pennsylvania Charter Schools 545, , , Tuition To Nonpublic Schools 154, , Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 278, , Travel , , Total Other Purchased Services $545, $904, $2, $1,451, Supplies 610 General Supplies 212, , , , Books and Periodicals 258, , , , Total Supplies $470, $199, $59, $729, Property 752 Capital Equipment Original and Additional 2, , , Total Property $2, $9, $11, Other Objects 810 Dues and Fees Total Other Objects $ $ Total 1100 Regular Programs Elementary / Secondary $17,181, $14,365, $2,346, $33,893, Page 27

28 Printed 12/22/ :25:59 AM Page - 4 of Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 10,220, ,278, ,361, ,861, Total Personnel Services Salaries $10,220, $8,278, $1,361, $19,861, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 1,626, ,387, , ,448, Social Security Contributions 776, , , ,515, PSERS Retirement Contributions 3,035, ,460, , ,866, Unemployment Compensation 20, , , Workers Compensation 71, , , Other Post-Employment Benefits (OPEB) 408, , , Total Personnel Services Employee Benefits $5,939, $4,963, $919, $11,822, Purchased Professional and Technical Services 329 Professional Educational Services Other 2, , Other Professional Services Total Purchased Professional and Technical Services $3, $3, Purchased Property Services 430 Repairs and Maintenance Services 2, , , Total Purchased Property Services $2, $10, $12, Other Purchased Services 561 Tuition To Other School Districts Within the State 25, , Tuition To Pennsylvania Charter Schools 545, , , Tuition To Nonpublic Schools 154, , Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 278, , Travel , , Total Other Purchased Services $545, $904, $2, $1,451, Supplies 610 General Supplies 212, , , , Books and Periodicals 258, , , , Total Supplies $470, $199, $59, $729, Property 752 Capital Equipment Original and Additional 2, , , Total Property $2, $9, $11, Other Objects 810 Dues and Fees Total Other Objects $ $ Total 1110 Regular Programs $17,181, $14,365, $2,346, $33,893, Page 28

29 Printed 12/22/ :25:59 AM Page - 5 of Special Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 3,343, ,285, , ,631, Total Personnel Services Salaries $3,343, $1,285, $2, $4,631, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 501, , , Social Security Contributions 255, , , PSERS Retirement Contributions 960, , ,331, Unemployment Compensation 6, , , Workers Compensation 22, , , Total Personnel Services Employee Benefits $1,747, $850, $1, $2,599, Purchased Professional and Technical Services 322 Professional Educational Services Ius 1,169, ,708, , ,417, Professional Educational Services Other Educational Agencies 8, , , Professional Educational Services Employee Training and Development Services 4, , , Other Professional Services 31, , Technical Services 1, , , Total Purchased Professional and Technical Services $1,183, $1,720, $571, $3,475, Purchased Property Services 430 Repairs and Maintenance Services Total Purchased Property Services $ $ Other Purchased Services 510 Student Transportation Services 4, , , Tuition To Other School Districts Within the State 95, , , Tuition To Pennsylvania Charter Schools 442, , , Tuition To Nonpublic Schools 652, ,557, , ,476, Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 32, , Travel Total Other Purchased Services $1,195, $2,269, $266, $3,732, Supplies 610 General Supplies 104, , , Books and Periodicals 13, , , Total Supplies $117, $21, $138, Other Objects 810 Dues and Fees Total Other Objects $ $ Total 1200 Special Programs Elementary / Secondary $7,587, $6,147, $842, $14,577, Page 29

30 Printed 12/22/ :25:59 AM Page - 6 of Academic Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 3,343, ,285, , ,631, Total Personnel Services Salaries $3,343, $1,285, $2, $4,631, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 501, , , Social Security Contributions 255, , , PSERS Retirement Contributions 960, , ,331, Unemployment Compensation 6, , , Workers Compensation 22, , , Total Personnel Services Employee Benefits $1,747, $850, $1, $2,599, Purchased Professional and Technical Services 322 Professional Educational Services Ius 1,169, ,708, , ,417, Professional Educational Services Other Educational Agencies 8, , , Professional Educational Services Employee Training and Development Services 4, , , Other Professional Services 31, , Technical Services 1, , , Total Purchased Professional and Technical Services $1,183, $1,720, $571, $3,475, Purchased Property Services 430 Repairs and Maintenance Services Total Purchased Property Services $ $ Other Purchased Services 510 Student Transportation Services 4, , , Tuition To Other School Districts Within the State 95, , , Tuition To Pennsylvania Charter Schools 442, , , Tuition To Nonpublic Schools 652, ,557, , ,476, Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 32, , Travel Total Other Purchased Services $1,195, $2,269, $266, $3,732, Supplies 610 General Supplies 104, , , Books and Periodicals 13, , , Total Supplies $117, $21, $138, Other Objects 810 Dues and Fees Total Other Objects $ $ Total 1240 Academic Support $7,587, $6,147, $842, $14,577, Page 30

31 Printed 12/22/ :25:59 AM Page - 7 of Learning Support Public Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 2,914, ,285, , ,202, Total Personnel Services Salaries $2,914, $1,285, $2, $4,202, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 454, , , Social Security Contributions 222, , , PSERS Retirement Contributions 839, , ,210, Unemployment Compensation 6, , , Workers Compensation 22, , , Total Personnel Services Employee Benefits $1,546, $850, $1, $2,398, Purchased Professional and Technical Services 322 Professional Educational Services Ius 1,169, ,708, , ,417, Professional Educational Services Other Educational Agencies 8, , , Professional Educational Services Employee Training and Development Services 4, , , Other Professional Services 31, , Technical Services 1, , , Total Purchased Professional and Technical Services $1,183, $1,720, $571, $3,475, Purchased Property Services 430 Repairs and Maintenance Services Total Purchased Property Services $ $ Other Purchased Services 510 Student Transportation Services 4, , , Tuition To Other School Districts Within the State 95, , , Tuition To Pennsylvania Charter Schools 442, , , Tuition To Nonpublic Schools 652, ,557, , ,476, Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 32, , Travel Total Other Purchased Services $1,195, $2,269, $266, $3,732, Supplies 610 General Supplies 98, , , Books and Periodicals 6, , , Total Supplies $105, $21, $126, Other Objects 810 Dues and Fees Total Other Objects $ $ Total 1241 Learning Support Public $6,945, $6,147, $842, $13,935, Page 31

32 Printed 12/22/ :25:59 AM Page - 8 of Gifted Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 428, , Total Personnel Services Salaries $428, $428, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 47, , Social Security Contributions 32, , PSERS Retirement Contributions 120, , Total Personnel Services Employee Benefits $200, $200, Supplies 610 General Supplies 5, , Books and Periodicals 6, , Total Supplies $12, $12, Total 1243 Gifted Support $641, $641, Page 32

33 Printed 12/22/ :25:59 AM Page - 9 of Vocational Education Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 780, , Total Personnel Services Salaries $780, $780, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 169, , Social Security Contributions 59, , PSERS Retirement Contributions 217, , Unemployment Compensation 1, , Workers Compensation 5, , Total Personnel Services Employee Benefits $454, $454, Purchased Property Services 430 Repairs and Maintenance Services Total Purchased Property Services $ $ Other Purchased Services 564 Tuition To Career and Technology Centers 3,462, ,462, Total Other Purchased Services $3,462, $3,462, Supplies 610 General Supplies 29, , Books and Periodicals 6, , Total Supplies $35, $35, Total 1300 Vocational Education $4,733, $4,733, Page 33

34 Printed 12/22/ :25:59 AM Page - 10 of Other Instructional Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 19, , , Total Personnel Services Salaries $19, $28, $48, Personnel Services Employee Benefits 220 Social Security Contributions 1, , , PSERS Retirement Contributions 5, , , Total Personnel Services Employee Benefits $7, $10, $17, Other Purchased Services 561 Tuition To Other School Districts Within the State 7, , , Total Other Purchased Services $7, $7, $15, Total 1400 Other Instructional Programs Elementary / Secondary $35, $46, $81, Page 34

35 Printed 12/22/ :25:59 AM Page - 11 of Homebound Instruction Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 19, , , Total Personnel Services Salaries $19, $28, $48, Personnel Services Employee Benefits 220 Social Security Contributions 1, , , PSERS Retirement Contributions 5, , , Total Personnel Services Employee Benefits $7, $10, $17, Total 1430 Homebound Instruction $27, $38, $65, Page 35

36 Printed 12/22/ :25:59 AM Page - 12 of Alternative Regular Education Programs Elementary Secondary Federal Total 500 Other Purchased Services 561 Tuition To Other School Districts Within the State 7, , , Total Other Purchased Services $7, $7, $15, Total 1440 Alternative Regular Education Programs $7, $7, $15, Page 36

37 Printed 12/22/ :25:59 AM Page - 13 of Adjudicated / Court-Placed Programs Elementary Secondary Federal Total 500 Other Purchased Services 561 Tuition To Other School Districts Within the State 7, , , Total Other Purchased Services $7, $7, $15, Total 1441 Adjudicated / Court-Placed Programs $7, $7, $15, Page 37

38 Printed 12/22/ :25:59 AM Page - 14 of Nonpublic School Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 35, , Total Personnel Services Salaries $35, $35, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 3, , Social Security Contributions 1, , PSERS Retirement Contributions 4, , Total Personnel Services Employee Benefits $9, $9, Supplies 610 General Supplies Total Supplies $ $ Total 1500 Nonpublic School Programs $45, $45, Page 38

39 Printed 12/22/ :26:01 AM Page - 1 of Support Services Total 100 Personnel Services Salaries 100 Personnel Services Salaries 6,716, Total Personnel Services Salaries $6,716, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 1,635, Social Security Contributions 508, PSERS Retirement Contributions 1,826, Tuition Reimbursement 253, Unemployment Compensation 16, Workers Compensation 47, Total Personnel Services Employee Benefits $4,287, Purchased Professional and Technical Services 310 Official / Administrative Services 103, Professional Educational Services Other 43, Other Professional Services 236, Technical Services 156, Other Purchased Professional and Technical Services 80, Total Purchased Professional and Technical Services $620, Purchased Property Services 410 Cleaning Services 81, Utility Services 626, Repairs and Maintenance Services 425, Construction Services 15, Extermination Services 7, Total Purchased Property Services $1,157, Other Purchased Services 513 Contracted Carriers 2,592, Student Transportation Services From the IU 8, Student Transportation Services From Other Sources 6, Insurance General 14, Fire Insurance 148, Other Insurance 102, Communications 125, Other Advertising/Public Relations 15, Printing and Binding Travel 18, IU Payments By Withholding 71, Other Miscellaneous Purchased Services 2, Total Other Purchased Services $3,107, Supplies 610 General Supplies 589, Energy 271, Books and Periodicals 24, Page 39

40 Printed 12/22/ :26:01 AM Page - 2 of Support Services Total Total Supplies $885, Property 752 Capital Equipment Original and Additional 17, Capitalized Equipment - Replacement 44, Total Property $62, Other Objects 810 Dues and Fees 35, Miscellaneous Expenditures 162, Total Other Objects $198, Total 2000 Support Services $17,034, Page 40

41 Printed 12/22/ :26:01 AM Page - 3 of Support Services Students Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 496, , ,317, Total Personnel Services Salaries $496, $689, $1,317, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 95, , , Social Security Contributions 38, , , PSERS Retirement Contributions 138, , , Unemployment Compensation 1, , , Workers Compensation 3, , , Total Personnel Services Employee Benefits $276, $372, $720, Purchased Professional and Technical Services 330 Other Professional Services 29, , , Total Purchased Professional and Technical Services $29, $29, $59, Purchased Property Services 430 Repairs and Maintenance Services Total Purchased Property Services $ $ Other Purchased Services 530 Communications 1, , , Printing and Binding Travel , Total Other Purchased Services $2, $2, $9, Supplies 610 General Supplies 5, , , Books and Periodicals Total Supplies $5, $4, $9, Other Objects 810 Dues and Fees Total Other Objects $ Total 2100 Support Services Students $811, $1,099, $2,117, Page 41

42 Printed 12/22/ :26:01 AM Page - 4 of Supervision of Student Services Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 29, , , Total Personnel Services Salaries $29, $29, $59, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 12, , , Social Security Contributions 2, , , PSERS Retirement Contributions 8, , , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $23, $23, $47, Purchased Professional and Technical Services 330 Other Professional Services 10, , , Total Purchased Professional and Technical Services $10, $10, $20, Other Purchased Services 530 Communications 1, , , Printing and Binding Total Other Purchased Services $1, $1, $3, Supplies 610 General Supplies , Total Supplies $ $ $1, Total 2110 Supervision of Student Services $65, $65, $131, Page 42