Annual Financial Report. Accuracy Certification Statement. For Fiscal Year Ending 6/30/2017. Pennsylvania Department of Education

Transcription

1 LC.A!'Jz::ne : Redbank Val!ey SD Address : 920 E Broad St New Bethlehem, PA County : Clarion 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, A VTS/CTC, Charter School, and Special Program Jointure Chie 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 prep;;ired in accordance with generally accepted accoµnting principles and established Commonwealth of PA reporting guidelines. ' Date /-;, ' - - ' Page 1 Board Secretary Signature Date il/30/17 Stephanie Smith (814) Ext: Contacf Person ssmith@redbankvalley.net Contacf Person E-mai!Address Contact Person Telephone Number ($Jit(i?7S-- dl/?-b Contact PeYSori Fax Number Printed 11/30/2017 2:11 :00 PM

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: Clarion Audit Certification Due: 12/31/2017 This certification is applicable to the Annual Financial Report data submitted through the Consolidated Financial Reporting System on: 11/30/17 Date Auditing Firm: Richard M. Troese, CPA Troese and Associates P.0. Box 600 Clarion, PA Auditor Contact Name: Henry A. Troese, CPA Auditor Phone: Auditor 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 audito~l" p[ofessional opinion, the Annual Financial Report (PDE-2057) submitted on the date referenced is materially consistent with the audited financial statements. --\ Page 2 Chief Sch?ol Ad/jnis~at?>;. / F""i /1 Ji.! I / /;fi/1!~/1fj ~./ /.4"'-~-, '., - - ' ' _/,? l ' -,' - ~> - / ~~ T Board Secretary fl. \h" \..J!Wu ~ w'-tl le,~ signature J i I /30/ 17 Date Stephanie Smith Contact Person (814 ) Ext: Contact Person Telephone Number ssmith@redbankvalley.net Contact Person Address Printed 11/30/2017 2:11 :25 PM

3 Redbank Valley School District ORGANIZATIONAL CHART Board of Directors - Business Manager Services/IU6 Business Office/ ACCESS Secretmy Special Education Secretary l+--1> t Slljlerintendent Superintendent Secretary/ Board Secretmy School Psychologist Services/CASD Special Education Supervisor/IU6 i.5 Intennediate Principal,, INTERMEDIATE 16 Elementary Guidance Counselor.33 School Nurse.5 Physical Education.25 Librarian.5 Art I Music.5 Computer Teclmologist 3 Learning Support.25 Gifted 1.5 Title I.5 Librmy Aide 1 Secretmy 6 Child Specific Aides I Title I Aide/LPN..5 Primmy Principal ' PRIMARY 15 ElementaryK-2.5 Guidance Counselor.33 School Nurse.5 Physical Education.25 Librarian.5 Art.5 Music.5 Computer Technologist I Learning Suppo1i.25 Gifted 1.5 Title I.5 Library Aide I Secretmy 5 Kindergarten Aides 2 Child Specific Aides 1 Title I Aide/LPN i Secondary Principal r-1 SECONDARY.5 Activities Coordinator 2 Guidance Counselor.33 School Nurse 2 Physical Education 1.5 Music 6 Science 4.5 English 6 Math 4 Social Studies 3.5 Special Education.5 Gifted 1.5 Language 3 Technical Education I Art 1.5 Reading I Business.5 Librarian.5 Alt. Ed. 3 Secretaries 3 Child Specific Aides I Library Aide.5 Nurse Aide I Athletic Director t Coaches I I 1 Maintenance Supervisor 1 Cafeteria Manager 1 Teclmology Specialist.5 Technician/PIMS Coord. 11 Maintenance and Custodial Day Day 17 Cafeteria Workers 4 Full-Time 13 Part-Time Revised Page 3

4 Annual Financial Report - 06/30/2017 Fiscal Year End Validations Printed 11/30/2017 2:59:18 PM Page - 1 of 1 Val Number Description Justification REG: Current Year AFR Beginning Fund Balance must equal Prior Year AFR Ending Fund Balance. Justifications to this error must fully explain the situation that prompted a fund balance restatement. "Auditor Adjustment" is not a sufficient justification. Total Govt Funds, Beg Bal: $8,113, PY Ending Bal, Govt Funds: $8,139, The prior period adj is due to reversing out of current revenues last year's retirement received this year and setting up the amount received in September 2017 as a state receivable and recording it as a current revenue per state guidance REG - Fund 10: Current Year AFR Beginning Fund Balance must equal Prior Year AFR Ending Fund Balance. Justifications to this error must fully explain the situation that prompted a fund balance restatement. "Auditor Adjustment" is not a sufficient justification. REG Fund 10, Beg Fund Bal: $8,021, PY Ending Fund Balance: $8,047, The prior period adj is due to reversing out of current revenues last year's retirement received this year and setting up the amount received in September 2017 as a state receivable and recording it as a current revenue per state guidance SESS Guidance Services: SESS Schedule amounts for Special Education vary from prior year by 40% or more. Correct the data or enter a justification. SESS Schedule 2120: $15, Prior Year SESS Schedule 2120: $28, Guidance Councilor is out on disability and we are paying less salary with a long term sub than the prior year. Page 4

5 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 11/30/2017 2:58:07 PM Page - 1 of 4 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Assets General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) 0100 Cash and Cash Equivalents 825,773 14, Investments 6,564, Taxes Receivable 237, Due From Other Funds Due From Other Governments 76, State Revenue Receivable 559, Federal Revenue Receivable 87, Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 57, Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $8,409,268 $14, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $8,409,268 $14,685 Capital Reserve (690, 1850) (31) Page 5

6 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 11/30/2017 2:58:07 PM 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 8 840, Investments 6,564, Taxes Receivable 237, Due From Other Funds Due From Other Governments 76, State Revenue Receivable 559, Federal Revenue Receivable 87, Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 57, Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $8 $8,423, Deferred Outflows of Resources Page - 2 of 4 Total Assets And Deferred Outflows Of Resources $8 $8,423,961 Page 6

7 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 11/30/2017 2:58:07 PM Page - 3 of 4 Amounts Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 0430 Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables General Fund (10) 0461 Accrued Salaries and Benefits 578, Payroll Deductions and Withholding 649, Unearned Revenues 0490 Other Current Liabilities Total Liabilities $1,227, Deferred Inflows of Resources 238,250 Fund Balances 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) 0830 Committed Fund Balance 14, Assigned Fund Balance 6,499, Unassigned Fund Balance 443,840 Total Fund Balances $6,943,542 $14,685 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $8,409,268 $14,685 Capital Reserve (690, 1850) (31) Page 7

8 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 11/30/2017 2:58:07 PM Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 0430 Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0461 Accrued Salaries and Benefits 578, Payroll Deductions and Withholding 649, Unearned Revenues 0490 Other Current Liabilities Total Liabilities $1,227, Deferred Inflows of Resources 238,250 Fund Balances 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance Page - 4 of Committed Fund Balance 14, Assigned Fund Balance 8 6,499, Unassigned Fund Balance 443,840 Total Fund Balances $8 $6,958,235 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $8 $8,423,961 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 11/30/2017 2:58:09 PM Page - 1 of 4 Revenues Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) 6000 Revenue from Local Sources 3,625,580 96, Revenue from State Sources 12,953, Revenue from Federal Sources 341,211 Total Revenues $16,920,500 $96,617 Expenditures 1000 Instruction 11,777, Support Services 4,758, Operation of Non-Instructional Services 328,011 97, Facilities Acquisition, Construction and Improvement Services 136, Debt Service 1,078, Refund of Prior Year Revenues / Receipts Total Expenditures $18,078,638 $97,097 Excess (Deficiency) Of Revenues Over Expenditures ($1,158,138) ($480) Capital Reserve (690, 1850) (31) 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 76, Sale of or Compensation for Loss of Fixed Assets 3, 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 5300 Transfers Out to Component Units/Primary Governments Total Other Financing Sources (Uses) $79,795 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 11/30/2017 2:58:09 PM 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 13 3,722, Revenue from State Sources 12,953, Revenue from Federal Sources 341,211 Total Revenues $13 $17,017,130 Expenditures 1000 Instruction 11,777, Support Services 4,758, Operation of Non-Instructional Services 425, Facilities Acquisition, Construction and Improvement Services 136, Debt Service 1,078, Refund of Prior Year Revenues / Receipts Total Expenditures $18,175,735 Excess (Deficiency) Of Revenues Over Expenditures $13 ($1,158,605) 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 76, Sale of or Compensation for Loss of Fixed Assets 3, 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 76,621 76, Transfers Out to Component Units/Primary Governments Page - 2 of 4 Total Other Financing Sources (Uses) ($76,621) $3,174 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 11/30/2017 2:58:09 PM 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 ($1,078,343) ($480) Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 8,021,885 15,165 Fund Balance - End Of Year $6,943,542 $14,685 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 11/30/2017 2:58:09 PM 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 ($76,608) ($1,155,431) Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 8 76,608 8,113,666 Fund Balance - End Of Year $8 $6,958,235 Page 12

13 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 11/30/2017 2:58:11 PM 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 35,206 35, Investments 0130 Due From Other Funds 0141 Due From Other Governments 0142 State Revenue Receivable 0143 Federal Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 19,352 19, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Current Assets $54,558 $54,558 Noncurrent Assets 0211 Land 0212 Site Improvements (Net) 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) 0250 Construction in Progress 0260 Long Term Prepayments 0290 Other Noncurrent Assets Total Noncurrent Assets 0910 Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $54,558 $54,558 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 11/30/2017 2:58:11 PM 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 Due to Other Governments 0413 Due to Component Unit 0420 Accounts Payable 0430 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 0490 Other Current Liabilities Total Current Liabilities $171 $171 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 $171 $ Deferred Inflows of Resources Net Position 0791 Net Investment in Capital Assets 0008 Restricted Net Position ( ) 0799 Unrestricted Net Position 54,387 54,387 Total Net Position $54,387 $54,387 Total Liabilities And Deferred Inflows Of Resources And Net Position $54,558 $54,558 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 11/30/2017 2:58:12 PM 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 232, , Charges for Services 0072 Other Operating Revenue Total Operating Revenues $232,100 $232,100 Operating Expenses 100 Personnel Services Salaries 165, , Personnel Services Employee Benefits 168, , Purchased Professional and Technical Services 400 Purchased Property Services 90,377 90, Other Purchased Services 8,667 8, Supplies 225, , Depreciation 810 Dues and Fees 890 Miscellaneous Expenditures Total Operating Expenses $658,404 $658,404 Operating Income (Loss) ($426,304) ($426,304) Non Operating Revenues (Expenses) 6500 Earnings on Investments Contributions and Donations from Private Sources 6930 Gains or Losses on Sale of Fixed Assets 6991 Refunds of a Prior Year Expenditure 7000 Revenue from State Sources 24,988 24, Revenue from Federal Sources 334, , Claims and Judgments Against the LEA 830 Interest TOTAL Non Operating Revenues (Expenses) $359,279 $359,279 TOTAL Internal Service (60) Income (Loss) Before Contributions And Transfers ($67,025) ($67,025) 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 11/30/2017 2:58:12 PM 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 ($67,025) ($67,025) 0002 Net Position - Beginning of Fiscal Year 121, , Accounting Changes / Residual Equity Transfers Net Position - End Of Year $54,387 $54,387 Page 16

17 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 11/30/2017 2:58:15 PM 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 232, , 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 334, , Cash Payments For Insurance Claims 0017 Cash Payments To Suppliers For Goods and Services 319, , Cash Payments For Other Operating Expenses Net Cash Provided By (Used For) Operating Activities ($422,232) ($422,232) TOTAL Internal Service(60) Cash Flows From Non-Capital Financing Activities 0021 Receipts From Local Sources Receipts From State Sources ,988 24, Receipts From Federal Sources , , Notes and Loans Received (Repaid) 0025 Interest Paid on Notes/Loans Operating Transfers In (Out)/Residual Equity Trans 0027 Operating Transfers In (Out) Primary Government / Comp Unit 0028 Receipts From Refund of Prior Year Expenditures Special and Extraordinary Gains (losses) Net Cash Prov By (Used for) Non-Capital Financing Activities $359,274 $359,274 Cash Flows From Capital and Related Financing Activities 0031 Payments For Fac Acq, Const, and Imp 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 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 $5 $5 Page 17

18 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 11/30/2017 2:58:15 PM Page - 2 of 3 Food Service (51) Child Care Operations (52) Other Enterprise (58) Net Increase (Decrease) in Cash Flows (62,953) (62,953) 0004 Cash and Cash Equivalents Beginning of Year 98,159 98,159 Cash and Cash Equivalents at Year End $35,206 $35,206 TOTAL Internal Service (60) Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities 0005 Operating Income (Loss) per REP (426,304) (426,304) Adjustments 0051 Depreciation and Net Amortization 0052 Provision for Uncollectible Accounts 0053 Other Adjustments Effect of Changes in Assets, Liabilities, Deferred Outflows and Deferred Inflows 0054 (Inc) Dec In Accounts Receivable ( ) 0055 Advances to Other Funds (0160) 0056 (Inc) Dec in Inventories (0170) 3,901 3, (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 ( ) 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) 0063 Inc (Dec) in Other Current or Noncurrent Liabilities 0067 Deferred Inflows (0950) Total Adjustments $4,072 $4,072 Cash Provided By (Used for) Total ($422,232) ($422,232) Page 18

19 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 11/30/2017 2:58:15 PM 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 Statement of Net Position - Fiduciary Funds (NAF) Printed 11/30/2017 2:58:16 PM Page - 1 of 4 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Assets Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) 0100 Cash and Cash Equivalents , Investments 12,302 25, Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets $12,428 $53, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $12,428 $53,385 Activity (81) Page 20

21 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 11/30/2017 2:58:16 PM Page - 2 of 4 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Assets Other Agency (89) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0100 Cash and Cash Equivalents 28, Investments 37, Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets $65, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $65,813 Page 21

22 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 11/30/2017 2:58:16 PM Page - 3 of 4 Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) Liabilities, Deferred Inflows Of Resources And Net Position Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 0430 Contracts Payable 0450 Short-Term Payables 53, Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities Total Liabilities $53, Deferred Inflows of Resources Net Position 0791 Net Investment in Capital Assets 0009 Restricted Net Position ( ) 12, Unrestricted Net Position Total Net Position $12,428 Total Liabilities, Deferred Inflows Of Resources And Net Position $12,428 $53,385 Page 22

23 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 11/30/2017 2:58:16 PM Page - 4 of 4 Amounts Expressed in Whole Dollars Other Agency (89) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds Liabilities, Deferred Inflows Of Resources And Net Position Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 0430 Contracts Payable 0450 Short-Term Payables 53, Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities Total Liabilities $53, Deferred Inflows of Resources Net Position 0791 Net Investment in Capital Assets 0009 Restricted Net Position ( ) 12, Unrestricted Net Position Total Net Position $12,428 Total Liabilities, Deferred Inflows Of Resources And Net Position $65,813 Page 23

24 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Changes in Net Position - Fiduciary Funds (CNAF) Printed 11/30/2017 2:58:17 PM Page - 1 of 1 Additions Amounts Expressed in Whole Dollars 0091 Gifts and Contributions Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0092 Other Additions Deductions 0093 Scholarships Awarded 0094 Other Deductions Change In Net Position $122 $ Net Position Beginning of Fiscal Year 12,306 12, Net Position Held in Trust for Pension Benefits Net Position - End of Fiscal Year $12,428 $12,428 Page 24

25 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/30/2017 2:58:18 PM 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 2,053, ,053, Public Utility Realty Taxes 3, , Payments in Lieu of Current Taxes - State / Local 2, , Current Per Capita Taxes, Section , , Current Act 511 Per Capita Taxes 29, , Current Act 511 Occupation Taxes - Flat Rate 22, , Current Act 511 Earned Income Taxes 693, , Current Act 511 Real Estate Transfer Taxes 50, , Delinquent Real Estate Taxes 174, , Delinquent Per Capita Taxes, Section Delinquent Local Enabling Taxes - Flat Rate Assessments 5, , Earnings on Investments 72, Revenues from LEA Activities 32, Federal Revenue Received from Other Pennsylvania Public LEAs 95, Federal IDEA Revenue Received as Pass Through 174, Other Revenues Not Specified Above 195, TOTAL Revenue from Local Sources $3,625, $3,055, Page 25

26 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/30/2017 2:58:18 PM Page - 2 of 4 Revenue from State Sources Revenue Reported In Current Year 7110 Basic Education Funding 8,551, Tuition for Orphans Subsidy 9, Special Education funds for School-Aged Pupils 870, Pupil Transportation Subsidy 933, Nonpublic and Charter School Pupil Transportation Subsidy 8, Rental and Sinking Fund Payments / Building Reimbursement Subsidy 376, State Property Tax Reduction Allocation 250, Ready to Learn Block Grant 229, State Share of Social Security and Medicare Taxes 357, State Share of Retirement Contributions 1,363, TOTAL Revenue from State Sources $12,953, Page 26

27 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/30/2017 2:58:18 PM Page - 3 of 4 Revenue from Federal Sources Revenue Reported In Current Year 8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 275, NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 64, Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program TOTAL Revenue from Federal Sources $341, Page 27

28 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/30/2017 2:58:18 PM Page - 4 of 4 Other Financing Sources Revenue Reported In Current Year 9330 Capital Projects Fund Transfers 76, Sale of or Compensation for Loss of Fixed Assets 3, TOTAL Other Financing Sources $79, TOTAL FROM ALL SOURCES $17,000, $3,055, Page 28

29 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS) Printed 11/30/2017 2:58:19 PM Page - 1 of 1 Revenue from Local Sources 3,625, Revenue from State Sources 12,953, Revenue from Federal Sources 341, Other Financing Sources 79, TOTAL FROM ALL SOURCES $17,000, Page 29

30 Printed 11/30/2017 2:58:21 PM Page - 1 of Instruction Total 100 Personnel Services Salaries 100 Personnel Services Salaries 5,606, Total Personnel Services Salaries $5,606, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 1,636, Social Security Contributions 422, PSERS Retirement Contributions 1,632, Unemployment Compensation 9, Workers Compensation 35, Total Personnel Services Employee Benefits $3,736, Purchased Professional and Technical Services 310 Official / Administrative Services Professional Educational Services Ius 1,030, Total Purchased Professional and Technical Services $1,031, Purchased Property Services 430 Repairs and Maintenance Services 2, Total Purchased Property Services $2, Other Purchased Services 561 Tuition To Other School Districts Within the State 19, Tuition To Pennsylvania Charter Schools 309, Tuition To Nonpublic Schools 315, Tuition To Career and Technology Centers 470, Travel 2, Total Other Purchased Services $1,116, Supplies 610 General Supplies 139, Books and Periodicals 125, Supplies & Fees Technology Related Total Supplies $265, Property 752 Capital Equipment Original and Additional 5, Capitalized Equipment - Replacement 7, Total Property $12, Other Objects 810 Dues and Fees 5, Total Other Objects $5, Total 1000 Instruction $11,777, Page 30

31 Printed 11/30/2017 2:58:21 PM Page - 2 of Regular Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 2,380, ,762, , ,373, Total Personnel Services Salaries $2,380, $1,762, $230, $4,373, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 703, , , ,199, Social Security Contributions 179, , , , PSERS Retirement Contributions 694, , , ,271, Unemployment Compensation , , Workers Compensation 12, , , , Total Personnel Services Employee Benefits $1,590, $1,095, $153, $2,839, Purchased Professional and Technical Services 310 Official / Administrative Services Total Purchased Professional and Technical Services $ $ Purchased Property Services 430 Repairs and Maintenance Services 2, , Total Purchased Property Services $2, $ $2, Other Purchased Services 561 Tuition To Other School Districts Within the State 19, , Tuition To Pennsylvania Charter Schools 271, , Travel , , Total Other Purchased Services $291, $1, $292, Supplies 610 General Supplies 67, , , , Books and Periodicals 105, , , Supplies & Fees Technology Related Total Supplies $172, $62, $2, $237, Property 752 Capital Equipment Original and Additional 1, , , Capitalized Equipment - Replacement 6, , Total Property $1, $8, $9, Other Objects 810 Dues and Fees 3, , Total Other Objects $3, $50.00 $3, Total 1100 Regular Programs Elementary / Secondary $4,438, $2,934, $386, $7,759, Page 31

32 Printed 11/30/2017 2:58:21 PM Page - 3 of Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 2,380, ,762, ,142, Total Personnel Services Salaries $2,380, $1,762, $4,142, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 703, , ,135, Social Security Contributions 179, , , PSERS Retirement Contributions 694, , ,201, Unemployment Compensation , , Workers Compensation 12, , , Total Personnel Services Employee Benefits $1,590, $1,095, $2,686, Purchased Professional and Technical Services 310 Official / Administrative Services Total Purchased Professional and Technical Services $ $ Purchased Property Services 430 Repairs and Maintenance Services 2, , Total Purchased Property Services $2, $ $2, Other Purchased Services 561 Tuition To Other School Districts Within the State 19, , Tuition To Pennsylvania Charter Schools 271, , Travel , , Total Other Purchased Services $291, $1, $292, Supplies 610 General Supplies 67, , , Books and Periodicals 105, , , Supplies & Fees Technology Related Total Supplies $172, $62, $ $235, Property 752 Capital Equipment Original and Additional 1, , , Capitalized Equipment - Replacement 6, , Total Property $1, $8, $9, Other Objects 810 Dues and Fees 3, , Total Other Objects $3, $3, Total 1110 Regular Programs $4,438, $2,934, $ $7,373, Page 32

33 Printed 11/30/2017 2:58:21 PM Page - 4 of Federally-Funded Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 230, , Total Personnel Services Salaries $230, $230, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 63, , Social Security Contributions 17, , PSERS Retirement Contributions 70, , Unemployment Compensation Workers Compensation 1, , Total Personnel Services Employee Benefits $153, $153, Supplies 610 General Supplies 2, , Total Supplies $2, $2, Other Objects 810 Dues and Fees Total Other Objects $50.00 $50.00 Total 1190 Federally-Funded Regular Programs $386, $386, Page 33

34 Printed 11/30/2017 2:58:21 PM Page - 5 of Special Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 445, , , Total Personnel Services Salaries $445, $359, $804, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 236, , , Social Security Contributions 33, , , PSERS Retirement Contributions 130, , , Unemployment Compensation Workers Compensation 2, , , Total Personnel Services Employee Benefits $403, $211, $614, Purchased Professional and Technical Services 322 Professional Educational Services Ius 840, , ,030, Total Purchased Professional and Technical Services $840, $190, $1,030, Other Purchased Services 562 Tuition To Pennsylvania Charter Schools 37, , Tuition To Nonpublic Schools 315, , Travel Total Other Purchased Services $353, $353, Supplies 610 General Supplies 1, , Books and Periodicals 1, , Total Supplies $3, $ $3, Property 752 Capital Equipment Original and Additional Total Property $ $ Other Objects 810 Dues and Fees 2, , Total Other Objects $2, $2, Total 1200 Special Programs Elementary / Secondary $2,045, $573, $190, $2,809, Page 34

35 Printed 11/30/2017 2:58:21 PM Page - 6 of Life Skills Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 409, , , Total Personnel Services Salaries $409, $323, $733, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 230, , , Social Security Contributions 30, , , PSERS Retirement Contributions 120, , , Unemployment Compensation Workers Compensation 2, , , Total Personnel Services Employee Benefits $385, $192, $577, Purchased Professional and Technical Services 322 Professional Educational Services Ius 840, , ,030, Total Purchased Professional and Technical Services $840, $190, $1,030, Other Purchased Services 562 Tuition To Pennsylvania Charter Schools 37, , Tuition To Nonpublic Schools 315, , Travel Total Other Purchased Services $353, $353, Supplies 610 General Supplies 1, , Books and Periodicals 1, , Total Supplies $2, $ $3, Property 752 Capital Equipment Original and Additional Total Property $ $ Total 1210 Life Skills Support $1,991, $516, $190, $2,698, Page 35

36 Printed 11/30/2017 2:58:21 PM Page - 7 of Academic Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 35, , , Total Personnel Services Salaries $35, $35, $71, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 5, , , Social Security Contributions 2, , , PSERS Retirement Contributions 9, , , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $18, $18, $37, Supplies 610 General Supplies Total Supplies $ $ $ Other Objects 810 Dues and Fees 2, , Total Other Objects $2, $2, Total 1240 Academic Support $53, $56, $110, Page 36

37 Printed 11/30/2017 2:58:21 PM Page - 8 of Gifted Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 35, , , Total Personnel Services Salaries $35, $35, $71, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 5, , , Social Security Contributions 2, , , PSERS Retirement Contributions 9, , , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $18, $18, $37, Supplies 610 General Supplies Total Supplies $ $ $ Other Objects 810 Dues and Fees 2, , Total Other Objects $2, $2, Total 1243 Gifted Support $53, $56, $110, Page 37

38 Printed 11/30/2017 2:58:21 PM Page - 9 of Vocational Education Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 364, , Total Personnel Services Salaries $364, $364, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 115, , Social Security Contributions 27, , PSERS Retirement Contributions 108, , Unemployment Compensation Workers Compensation 1, , Total Personnel Services Employee Benefits $252, $252, Purchased Property Services 430 Repairs and Maintenance Services Total Purchased Property Services $ $ Other Purchased Services 564 Tuition To Career and Technology Centers 470, , Total Other Purchased Services $470, $470, Supplies 610 General Supplies 24, , Books and Periodicals Total Supplies $24, $24, Property 752 Capital Equipment Original and Additional 1, , Capitalized Equipment - Replacement Total Property $2, $2, Other Objects 810 Dues and Fees Total Other Objects $ $ Total 1300 Vocational Education $1,114, $1,114, Page 38

39 Printed 11/30/2017 2:58:21 PM Page - 10 of Other Instructional Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 1, , , Total Personnel Services Salaries $1, $62, $64, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 5, , Social Security Contributions , , PSERS Retirement Contributions 18, , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $ $29, $29, Other Purchased Services 580 Travel Total Other Purchased Services $ $46.97 $ Total 1400 Other Instructional Programs Elementary / Secondary $1, $92, $93, Page 39

40 Printed 11/30/2017 2:58:21 PM Page - 11 of Homebound Instruction Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 1, , Total Personnel Services Salaries $1, $ $2, Personnel Services Employee Benefits 220 Social Security Contributions PSERS Retirement Contributions Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $ $ $ Other Purchased Services 580 Travel Total Other Purchased Services $ $46.97 $ Total 1430 Homebound Instruction $1, $ $2, Page 40

41 Printed 11/30/2017 2:58:21 PM Page - 12 of Alternative Regular Education Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 61, , Total Personnel Services Salaries $61, $61, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 5, , Social Security Contributions 4, , PSERS Retirement Contributions 18, , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $29, $29, Total 1440 Alternative Regular Education Programs $91, $91, Page 41

42 Printed 11/30/2017 2:58:21 PM Page - 13 of Alternative Education Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 61, , Total Personnel Services Salaries $61, $61, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 5, , Social Security Contributions 4, , PSERS Retirement Contributions 18, , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $29, $29, Total 1442 Alternative Education Programs $91, $91, Page 42

43 Printed 11/30/2017 2:58:27 PM Page - 1 of Support Services Total 100 Personnel Services Salaries 100 Personnel Services Salaries 1,315, Total Personnel Services Salaries $1,315, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 519, Social Security Contributions 99, PSERS Retirement Contributions 368, Tuition Reimbursement 42, Unemployment Compensation Workers Compensation 8, Total Personnel Services Employee Benefits $1,038, Purchased Professional and Technical Services 329 Professional Educational Services Other 52, Other Professional Services 106, Technical Services 109, Other Purchased Professional and Technical Services 1, Total Purchased Professional and Technical Services $270, Purchased Property Services 410 Cleaning Services 9, Utility Services 154, Repairs and Maintenance Services 86, Total Purchased Property Services $250, Other Purchased Services 513 Contracted Carriers 911, Student Transportation Services From the IU 8, Insurance General 9, Fire Insurance 19, Automotive Liability Insurance 2, General Property and Liability Insurance 63, Communications 20, Other Advertising/Public Relations 9, Printing and Binding 5, Travel 1, IU Payment By Withholding for Institutionalized Children s Programs Special Classes 278, IU Payments By Withholding 13, Total Other Purchased Services $1,344, Supplies 610 General Supplies 123, Energy 60, Books and Periodicals 28, Total Supplies $213, Property 752 Capital Equipment Original and Additional 104, Page 43

44 Printed 11/30/2017 2:58:27 PM Page - 2 of Support Services Total 700 Property 758 Capitalized Technology Software - Original 211, Capitalized Equipment - Replacement Total Property $315, Other Objects 810 Dues and Fees 10, Total Other Objects $10, Total 2000 Support Services $4,758, Page 44

45 Printed 11/30/2017 2:58:27 PM Page - 3 of Support Services Students Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 12, , , Total Personnel Services Salaries $12, $79, $109, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 18, , , Social Security Contributions , , PSERS Retirement Contributions 3, , , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $23, $95, $145, Purchased Professional and Technical Services 329 Professional Educational Services Other 52, , Other Professional Services Total Purchased Professional and Technical Services $52, $52, Other Purchased Services 580 Travel Total Other Purchased Services $99.62 $ Supplies 610 General Supplies 3, , , Books and Periodicals Total Supplies $3, $4, $7, Total 2100 Support Services Students $39, $232, $315, Page 45