TOTAL Special Education Instruction Salaries of Teachers ,816 Salaries of Other Professional Staff
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1 ABC SCHOOL FOR STUDENTS WITH DISABILITIES STATEMENT OF EXPENDITURES BY LINE ITEM FOR THE FISCAL YEAR ENDING JUNE 30, 20 Date Issued: 6/2008 CURRENT EXPENSES: TOTAL Special Education Instruction of Teachers ,816 of Other Professional Staff ,476 Other for Instruction , , ,232 Purchased Professional - Educational ,200 Purchased Technical , ,205 General Supplies ,876 Textbooks , TOTAL $660,281 Special Vocational Programs - Instruction of Teachers ,684 Other for Instruction , , ,516 Purchased Professional-Educational Purchased Technical , General Supplies Textbooks TOTAL $160,500 School-Spon. Cocurricular Activities. - Instructional , Purchased , , TOTAL $9,884 School-Sponsored Athletics - Instruction , Purchased TOTAL $5,902 1 of 14
2 ABC SCHOOL FOR STUDENTS WITH DISABILITIES STATEMENT OF EXPENDITURES BY LINE ITEM FOR THE FISCAL YEAR ENDING JUNE 30, 20 Date Issued: 6/2008 Undistributed Expenditures Attend. & School Social Work (except School Social Worker salary & fringe benefits) , , ,638 Purchased Professional and Technical , TOTAL $43,375 School Social Worker & Fringe Benefits (only) - School Social Workers , TOTAL $48,000 Health (except School Nurse salary & fringe benefits) , , ,516 Purchased Professional and Technical , , TOTAL $44,686 Health - School Nurse's Salary & Fringe Benefits only - School Nurse , , ,280 TOTAL $52,992 Other Support Students-Related , , ,284 Purchased Professional and Technical , , ,500 TOTAL $130,568 2 of 14
3 ABC SCHOOL FOR STUDENTS WITH DISABILITIES STATEMENT OF EXPENDITURES BY LINE ITEM FOR THE FISCAL YEAR ENDING JUNE 30, 20 Date Issued: 6/2008 Other Support Service Students-Regular of Other Professional Staff ,000 of Secretarial and Clerical Assistants ,000 Other (Please itemize by position) , Purchased Professional - Educational Other Purchased Professional and Technical Miscelleanous Expenditures - Meetings/Other TOTAL $9,140 Improvement of Instructional of Supervisor of Instruction ,000 of Other Professional Staff ,000 of Secretarial and Clerical Assist Other (Please itemize by position) , ,487 Purchased Professional - Educational Other Purchased Professional and Technical TOTAL $33,049 Edu. Media /School Library (except Librarian's salary & fringe benefits) , , Purchased Professional and Technical , ,100 TOTAL $19,000 School Librarians Salary and Fringe Benefits (only) - School Librarians , TOTAL $34,042 3 of 14
4 ABC SCHOOL FOR STUDENTS WITH DISABILITIES STATEMENT OF EXPENDITURES BY LINE ITEM FOR THE FISCAL YEAR ENDING JUNE 30, 20 Date Issued: 6/2008 Instructional Staff Training of Supervisors of Instruction ,000 of Other Professional Staff ,000 of Secretarial and Clerical Assist ,260 Other (Please itemize by position) , ,245 Purchased Professional - Educational Service Other Purchased Professional and Technical TOTAL $32,000 Support - General Administration , , ,530 Legal - All Other ,000 Legal - Litigation ,035 Other Purchased Professional ,036 Purchased Technical ,075 Communications / Telephone , , ,675 Judgments Against The School District Miscellaneous Expenditures ,694 Miscellaneous Expenditures - Advertising (Restricted) Miscellaneous Expenditures - Entertainment ,000 Miscellaneous Expenditures - Real Estate Miscellaneous Expenditures - Bad Debts TOTAL $357,280 Support - School Administration of Principals/Assistant Principals ,625 of Other Professional Staff ,500 of Secretarial and Clerical Assistants ,000 Other (Please itemize by position) , , ,345 Purchased Professional and Technical TOTAL $73,090 4 of 14
5 ABC SCHOOL FOR STUDENTS WITH DISABILITIES STATEMENT OF EXPENDITURES BY LINE ITEM FOR THE FISCAL YEAR ENDING JUNE 30, 20 Date Issued: 6/2008 Other Operation & Maintenance of Plant , , ,755 Purchased Professional and Technical ,541 Cleaning, Repair, and Maintenance Rental of Land & Bldg. Other than Lease Purchase Agreement ,825 Other Purchased Property ,063 Insurance ,788 Miscellaneous Purchased ,225 General Supplies ,623 Energy (Heat and Electricity) , TOTAL $125,953 Student Transportation Salary for Pupil Transportation(Other than Bet. Home & Sch) , Other Purchased Professional and Technical Cleaning, Repair, & Maint ,816 Rental Payments - School Buses Contr Serv(Oth. than Bet Home & Sch)-Vend ,500 Miscelleanous Purchased - Transportation , Miscellaneous Expenditures TOTAL $15,556 Business & Other Support Purchased Professional Purchased Technical Interest on Current Loans , , , ,000 Business & Other Support (Con't) Interest for Lease Purchase Agreements Miscellaneous Expenditures ,050 Miscellaneous Expenditures - Corporation Taxes on Tuition TOTAL $45,315 5 of 14
6 ABC SCHOOL FOR STUDENTS WITH DISABILITIES STATEMENT OF EXPENDITURES BY LINE ITEM FOR THE FISCAL YEAR ENDING JUNE 30, 20 Date Issued: 6/2008 Food , TOTAL $2,355 TOTAL CURRENT EXPENSES 1,902,968 CAPITAL OUTLAY Special Education - Instruction Special Education ,110 TOTAL $14,110 Vocational Programs: Vocational Programs: Special Programs ,000 TOTAL $8,000 Undistributed: Undistributed Expenditures - Instruction Undist. Expend.- Support Serv. - Special Education Students Undist. Expend.-Support - Instructional Staff Undistributed Expenditures - General Administration Undistributed Expenditures - School Administration Undist. Expend.- Operation & Maintenance of Plant School Buses - Special Undist.Expend.-Business/Other Support Undistributed Expenditures - Non-Instructional Undistributed Expenditures - Facilities Acquistion TOTAL $2,000 Facilities Acquisition and Construction Service Legal Other Purchased Prof. and Tech Construction General Supplies Land and Improvements TOTAL $0 TOTAL CAPITAL OUTLAY $24,110 6 of 14
7 ABC SCHOOL FOR STUDENTS WITH DISABILITIES STATEMENT OF EXPENDITURES BY LINE ITEM FOR THE FISCAL YEAR ENDING JUNE 30, 20 Date Issued: 6/2008 DEBT SERVICE Interest on Mortgage ,000 Depreciation of Buildings ,000 TOTAL $9,000 TOTAL DEBT SERVICE GRAND TOTAL $9,000 $1,936,078 7 of 14
8 Line # Account Title ABC SCHOOL FOR THE DISABLED STATEMENT OF PERCENTAGES FOR COST CATEGORY ASSIGNMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 20 Classroom Instruction Date Issued: 6/2006 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) COST CATEGORIES Total Account Number Category Totals s Outside Category Calculation (1) Special Education - Instruction - Used for private schools charging one rate per school 1 of Teachers #REF! #REF! #REF! 2 of Other Professional Staff #REF! #REF! #REF! 3 Other for Instruction #REF! #REF! #REF! ,232 15,232 15, ,232 15,232 6 Purchased Professional - Educational #REF! #REF! #REF! 7 Purchased Technical ,200 1,200 1, ,205 8,205 8,205 9 General Supplies ,876 4,876 4, Textbooks ,600 4,600 4, TOTAL #REF! #REF! #REF! ,232 (3) Special Vocational Programs - Instruction 133 of Teachers ,684 96,684 96, Other for Instruction #REF! #REF! #REF! ,516 5,516 5, ,516 5, Purchased Professional-Educational Purchased Technical ,000 1,000 1, General Supplies Textbooks TOTAL #REF! #REF! #REF! ,516 (4) School-Spon. Cocurricular Activities. - Inst ,588 5,588 5, Purchased ( series) ,300 1,300 1, ,500 2,500 2, TOTAL 9,884 9, , (5) School-Sponsored Athletics - Instruction ,326 5,326 5, Purchased ( series) TOTAL 5,902 5, , Support Operations & Maintenance of Plant Food Extra Curricular 8 of 14 C:\Users\dmoore\Documents\liberty\education\finance\fp\psd\audit\0708\docs\Appendix S xlsAppendix S%
9 Line # Account Title Account Number ABC SCHOOL FOR THE DISABLED STATEMENT OF PERCENTAGES FOR COST CATEGORY ASSIGNMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 20 Classroom Instruction Support Operations & Maintenance of Plant Food Date Issued: 6/2006 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) COST CATEGORIES Total Category Totals Extra Curricular s Outside Category Calculation (6) Undistributed Expend. - Attend. & Social Work (except Social Worker and Fringes) #REF! #REF! #REF! ,637 1,637 1, ,638 1, Purchased Professional and Technical ,200 2,200 2, TOTAL #REF! #REF! 0 0 #REF! ,638 (6a) Undistributed Expend. - Social Worker and Fringes - only ,460 46,460 46, TOTAL 48,000 47,230 47, (7) Undistributed Expenditures - Health (except School Nurse's & Fringes #REF! #REF! #REF! ,516 1,516 1, ,516 1, Purchased Professional and Technical ,957 1,957 1, ,200 1,200 1, TOTAL #REF! #REF! 0 0 #REF! ,516 (7a) Undistributed Expenditures - Health - School Nurse's & Fringes - only ,432 50,432 50, ,280 1,280 1, ,280 1,280 TOTAL 52,992 51,712 51, ,280 (8) Undist. Expend. - Other Supp. Serv. Students-Related Serv #REF! #REF! #REF! ,284 4,284 4, ,284 4, Purchased Professional - Educational ,900 4,900 4, ,500 7,500 7, ,500 2,500 2,500 TOTAL #REF! #REF! #REF! 0 10, ,284 9 of 14 C:\Users\dmoore\Documents\liberty\education\finance\fp\psd\audit\0708\docs\Appendix S xlsAppendix S%
10 Line # Account Title Account Number ABC SCHOOL FOR THE DISABLED STATEMENT OF PERCENTAGES FOR COST CATEGORY ASSIGNMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 20 Classroom Instruction Support Operations & Maintenance of Plant Food Date Issued: 6/2006 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) COST CATEGORIES Total Category Totals Extra Curricular (10) Undist. Expend. - Other Supp. Serv. Students-Reg. 174 of Other Professional Staff ,000 4,000 4, of Secretarial and Clerical ,000 2,000 2, Other ,000 2,000 2, Purchased Professional - Educational Other Purchased Prof. and Tech s Outside Category Calculation Misc. Expend. - Meeting/Other TOTAL 9,140 8, , (11) Undist. Expend. - Improvement of Inst. Serv. 184 of Supervisor of Instruction ,000 26,000 26, of Other Professional Staff ,000 1,000 1, of Secr and Clerical Assist Other ,487 1,487 1, ,487 1, Purchased Prof- Educational Other Purch Prof. and Tech Other Purch ( ) TOTAL 33,049 31, , ,487 (12) Undist. Expend. - Edu. Media Serv./Sch. Library (except Librarian and Fringes) #REF! #REF! #REF! ,000 1,000 1, Purchased Professional and Technical ,500 2,500 2, ,100 2,100 2,100 TOTAL #REF! #REF! 2,500 0 #REF! (12a) Undist. Expend. - School Librarian ( and Fringes - only) ,100 32,100 32, TOTAL 34,042 33,071 33, of 14 C:\Users\dmoore\Documents\liberty\education\finance\fp\psd\audit\0708\docs\Appendix S xlsAppendix S%
11 Line # Account Title Account Number ABC SCHOOL FOR THE DISABLED STATEMENT OF PERCENTAGES FOR COST CATEGORY ASSIGNMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 20 Classroom Instruction Support Operations & Maintenance of Plant Food Date Issued: 6/2006 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) COST CATEGORIES Total Category Totals (13) Undist. Expend. - Instructional Staff Training Serv. 203 of Supervisors of Instruction ,000 25,000 25, of Other Professional Staff ,000 2,000 2, of Secretarial and Clerical Assist ,260 1,260 1,260 Extra Curricular s Outside Category Calculation 206 Other ,245 1,245 1, ,245 1, Purchased Professional - Educational Service 210 Other Purchased Prof. and Tech TOTAL 32,000 30, , ,245 (14) Undist. Expend. - Support Serv. - Gen #REF! #REF! #REF! ,530 17,530 17, ,530 17, Legal - All Other ,000 5,000 5, Legal - Litigation ,035 2, Other Purchased Professional ,036 15,036 15, Purchased Technical ,075 1,075 1, Communications / Telephone ,500 2,500 2, Other Purch Serv ( ) ,450 1,450 1, ,675 3,675 3, Judgments Against The School District Miscellaneous Expenditures ,694 1,694 1, Advertising Expenditures (Restricted) Misc. Expend. - Entertainment ,000 1,000 1, Misc. Expend. - Real Estate Taxes Misc. Expend. - Bad Debts TOTAL #REF! #REF! 0 #REF! ,165 (15) Undist. Expend. - Support Serv. - School 228 of Principals/Assistant Principals #REF! #REF! #REF! 229 of Other Professional Staff ,500 1,500 1, of Secretarial and Clerical ,000 1,000 1,000 Assistants 231 Other ,500 1,500 1, ,345 3,345 3, ,345 3, of 14 C:\Users\dmoore\Documents\liberty\education\finance\fp\psd\audit\0708\docs\Appendix S xlsAppendix S%
12 Line # Account Title Account Number ABC SCHOOL FOR THE DISABLED STATEMENT OF PERCENTAGES FOR COST CATEGORY ASSIGNMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 20 Classroom Instruction Support Operations & Maintenance of Plant Food Date Issued: 6/2006 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) COST CATEGORIES Total Category Totals Extra Curricular s Outside Category Calculation (15) Undist. Expend. - Support Serv. - School 234 Purchased Professional and Technical TOTAL #REF! #REF! 0 #REF! ,345 (16) Undist. Expend. - Oth. Oper. & Maint. of Plant ,878 38,878 38, ,755 2,755 2, ,755 2, Purchased Professional and Technical ,541 10,541 10, Cleaning, Repair, and Maintenance Rental of Land & Bldg. Oth. than Lease Pur Agrmt ,825 15, Other Purchased Property ,063 13,063 13, Insurance ,788 17,788 17, Miscellaneous Purchased ,225 4,225 4, General Supplies ,623 8,623 8, Energy (Heat and Electricity) ,333 10,333 10, TOTAL 125, , , ,580 (17) Undist. Expend. - Student Transportation 250 Sal. for Pupil Trans(Other than Bet. Home ,000 3,000 & Sch) Other Purchased Prof. and Technical Serv Cleaning, Repair, & Maint ,816 4, Rental Payments - School Buses Contr Serv(Oth. than Bet Home & Sch) ,500 3,500 Vend 257 Misc. Purchased - Transportation ,000 2, Miscellaneous Expenditures TOTAL 15, ,556 (18) Undist. Expend. - Bus. & Other Support Serv #REF! #REF! #REF! ,300 1,300 1, ,300 1, Purchased Professional Purchased Technical of 14 C:\Users\dmoore\Documents\liberty\education\finance\fp\psd\audit\0708\docs\Appendix S xlsAppendix S%
13 Line # Account Title Account Number ABC SCHOOL FOR THE DISABLED STATEMENT OF PERCENTAGES FOR COST CATEGORY ASSIGNMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 20 Classroom Instruction Support Operations & Maintenance of Plant Food Date Issued: 6/2006 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) COST CATEGORIES Total Category Totals Extra Curricular s Outside Category Calculation (18) Undist. Expend. - Bus. & Other Support Serv Interest on Current Loans ,000 5, Interest for Lease Purchase Agreements Miscellaneous Expenditures ,050 1,050 1, Misc. Expend - Corporation Taxes on Tuition TOTAL #REF! #REF! 0 #REF! ,425 (19) Undistributed Expenditures - Food ,040 2,040 2, TOTAL 2,355 2, , (20) UNALLOCATED BENEFITS 275 Group Insurance Social Security Contributions Unemployment Compensation Workmen's Compensation Health Benefits Health Benefits for Retired Staff Tuition Reimbursement Other Employee Benefits TOTAL (21) CAPITAL OUTLAY EQUIPMENT, FURNITURE and CAPITAL ASSETS (21) Special Education - Instruction: Total Program 283 Special Education ,110 14,110 TOTAL 14, ,110 (21) Vocational Programs: 295 Vocational Programs: Special Programs ,000 8,000 TOTAL 8, ,000 (21) Undistributed: 296 Undistributed Expenditures - Instruction Undist. Expend.- Support Serv. - Special Education Students 298 Undist. Expend.-Support Serv. - Inst. Staff Undistributed Expenditures - General of 14 C:\Users\dmoore\Documents\liberty\education\finance\fp\psd\audit\0708\docs\Appendix S xlsAppendix S%
14 Line # Account Title Account Number ABC SCHOOL FOR THE DISABLED STATEMENT OF PERCENTAGES FOR COST CATEGORY ASSIGNMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 20 Classroom Instruction Support Operations & Maintenance of Plant Food Date Issued: 6/2006 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) COST CATEGORIES Total Category Totals Extra Curricular s Outside Category Calculation (21) Undistributed: 300 Undistributed Expenditures - School Undist. Expend.- Operation & Maint. of Plant Serv 302 School Buses - Special Undist.Expend.-Business/Other Support Serv. 304 Undistributed Expenditures - Non-Inst Serv. 305 Undistributed Expenditures - Facilities Acquistion TOTAL 2, ,000 (21) Facilities Acquisition and Construction Serv Legal Other Purchased Prof. and Tech Construction General Supplies Land and Improvements TOTAL (22) DEBT SERVICE FUNDS Debt Service 313 Interest on Mortgage ,000 4, Depreciation of Buildings ,000 5,000 TOTAL 9, ,000 GRAND TOTAL #REF! #REF! #REF! #REF! #REF! 107,373 2,273 15, ,458 COST PERCENTAGES #REF! #REF! #REF! #REF! #REF! #REF! #REF! 14 of 14 C:\Users\dmoore\Documents\liberty\education\finance\fp\psd\audit\0708\docs\Appendix S xlsAppendix S%
ABC SCHOOL FOR STUDENTS WITH DISABILITIES BALANCE SHEET JUNE 30, 20
PROFIT Page No. P - 7 BALANCE SHEET JUNE 30, 20 ASSETS CURRENT ASSETS Cash 140,000 Investments 150,000 Accounts Receivable - Other 10,107 Accounts Receivable - Tuition 147,550 Prepaid Expenses 21,112 Total
More informationTotal Expenditures $1,936,078 $78,119. Average Cost Per Pupil 29, ,119. Total Public School Placement Expenditures 1,787,149 78,119
STATEMENT OF TUITION RATE COMPUTATION-PART I Page No. NP - 31 TOTAL SCHOOL YEAR EXTRAORDINARY SERVICES Total Expenditures $1,936,078 $78,119 Divided by: Total School Year ADE 65.0000 Average Cost Per Pupil
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