Annual Financial Report - 06/30/2018 Fiscal Year End Validations LEA : Gettysburg Area SD Printed 12/20/2018 3:43:52 PM.

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3 Annual Financial Report - 06/30/2018 Fiscal Year End Validations Printed 12/20/2018 3:43:52 PM Page - 1 of 1 Val Number Description Justification NAG: Balance Sheet Govt Funds:Data has been entered for Fund 32, Line Due to Other Funds. Since transfers out of Fund 32 are not allowed, this line should only be utilized when recording transactions related to interfund reimbursements. Please make corrections or provide brief details of the interfund reimbursement. These are interfund reimbursement transactions not transfers out of Fund 32. NAG Fund 32, Line 0400: $61, REP Fund 51 Net Position - Beginning of Fiscal Year must equal Prior Year AFR, Net Position - End of Year. Justifications to this error must fully explain the situation that prompted a fund balance restatement. Auditor Adjustment is not a sufficient justification. REP Fund 51 Net Position - Beginning of Fiscal Year: $896, REP Fund 51, Prior Year AFR, Net Position - End of Year: $1,061, The Net Position is restated eff. 6/30/17 w/ OPEB GASB 45 changing to 75 & an accumulated depreciation adj. OPEB Liab. was $33,266 restated to $113,915 a diff. of $80,649. Accum. depr. was $1,177,082 restated to $1,261,238 a diff. of $84, Revenue Detail: AFR amount must equal or exceed PDE FAI System amount. 7220, AFR Rev Detail: $111, , PDE FAI System: $166, $54, of revenue was passed through to other LEA's participating in the Adams County Tech Prep Consortium SESS Legal and Accounting Services: SESS Schedule amounts for Special Education vary from prior year by 40% or more. Correct the data or enter a justification. SESS Schedule 2350: $29, Prior Year SESS Schedule 2350: $16, Each year's legal services (2350) expenditures are based on legal issues occurring during the year. In the District had additional legal obligations primarily related to special education resulting in higher legal fees being charged than in Page 3

4 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/20/2018 3:43:15 PM 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 19,512, Investments 1,860, Taxes Receivable 2,262, Due From Other Funds 109, Due From Other Governments 1,003, State Revenue Receivable 2,831, Federal Revenue Receivable 114, Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 211, Inventories 76, Prepaid Expenses (Expenditures) 284, Other Current Assets 3,773,496 Total Assets $32,038, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $32,038,640 Page 4

5 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/20/2018 3:43:15 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 6,046, ,558, Investments 7,090 1,867, Taxes Receivable 2,262, Due From Other Funds 100, , Due From Other Governments 1,003, State Revenue Receivable 2,831, Federal Revenue Receivable 114, Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 211, Inventories 76, Prepaid Expenses (Expenditures) 284, Other Current Assets 3,773,496 Total Assets $6,154,190 $30 $38,192, Deferred Outflows of Resources Page - 2 of 4 Total Assets And Deferred Outflows Of Resources $6,154,190 $30 $38,192,860 Page 5

6 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/20/2018 3:43:15 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) Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities 0400 Due to Other Funds 113, Due to Other Governments 308, Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 489, Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 5,623, Payroll Deductions and Withholding 360, Unearned Revenues 0490 Other Current Liabilities 1,734,978 Total Liabilities $8,631, Deferred Inflows of Resources Fund Balances 0810 Nonspendable Fund Balance 360, Restricted Fund Balance 3,773, Committed Fund Balance 9,757, Assigned Fund Balance 0850 Unassigned Fund Balance 9,515,214 Total Fund Balances $23,406,920 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $32,038,640 Page 6

7 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/20/2018 3:43:15 PM Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0400 Due to Other Funds 61, , Due to Other Governments 308, Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 2, , Contracts Payable 3,280 3, Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 5,623, Payroll Deductions and Withholding 360, Unearned Revenues 0490 Other Current Liabilities 1,734,978 Total Liabilities $68,085 $8,699, Deferred Inflows of Resources Fund Balances 0810 Nonspendable Fund Balance 360, Restricted Fund Balance 30 3,773, Committed Fund Balance 6,086,105 15,843, Assigned Fund Balance Page - 4 of Unassigned Fund Balance 9,515,214 Total Fund Balances $6,086,105 $30 $29,493,055 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $6,154,190 $30 $38,192,860 Page 7

8 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 12/20/2018 3:43:17 PM 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 42,037, Revenue from State Sources 18,169, Revenue from Federal Sources 1,044,236 Total Revenues $61,251,283 Expenditures 1000 Instruction 35,854, Support Services 17,510, Operation of Non-Instructional Services 1,209, Facilities Acquisition, Construction and Improvement Services 5110 Debt Service 5,035, Refund of Prior Year Revenues / Receipts 8,170 Total Expenditures $59,618,477 Excess (Deficiency) Of Revenues Over Expenditures $1,632,806 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 25, 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 1,967, Transfers Out to Component Units/Primary Governments Total Other Financing Sources (Uses) ($1,942,442) Page 8

9 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 12/20/2018 3:43:17 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 54, ,091, Revenue from State Sources 18,169, Revenue from Federal Sources 1,044,236 Total Revenues $54,113 $536 $61,305,932 Expenditures 1000 Instruction 35,854, Support Services 103,230 17,614, Operation of Non-Instructional Services 1,384 1,211, Facilities Acquisition, Construction and Improvement Services 589, , Debt Service 162,277 5,197, Refund of Prior Year Revenues / Receipts 8,170 Total Expenditures $694,554 $162,277 $60,475,308 Excess (Deficiency) Of Revenues Over Expenditures ($640,441) ($161,741) $830,624 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 1,967,914 1,967, Sale of or Compensation for Loss of Fixed Assets 25, 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 1,967, Transfers Out to Component Units/Primary Governments Page - 2 of 4 Total Other Financing Sources (Uses) $1,967,914 $25,472 Page 9

10 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 12/20/2018 3:43:17 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 ($309,636) Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 23,716,556 Fund Balance - End Of Year $23,406,920 Page 10

11 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 12/20/2018 3:43:17 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 $1,327,473 ($161,741) $856,096 Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 4,758, ,771 28,636,959 Fund Balance - End Of Year $6,086,105 $30 $29,493,055 Page 11

12 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 12/20/2018 3:43:18 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 1,524,003 1,524, Investments 245, , Due From Other Funds 13,450 13, Due From Other Governments 0142 State Revenue Receivable Federal Revenue Receivable 4,528 4, Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 6,133 6, Inventories 76,879 76, Prepaid Expenses (Expenditures) 5,148 5, Other Current Assets Total Current Assets $1,875,509 $1,875,509 Noncurrent Assets 0211 Land 0212 Site Improvements (Net) 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) 984, , Construction in Progress 0260 Long Term Prepayments 0290 Other Noncurrent Assets 86,858 86,858 Total Noncurrent Assets $1,071,129 $1,071, Deferred Outflows of Resources 335, ,109 Total Assets And Deferred Outflows Of Resources $3,281,747 $3,281,747 TOTAL Internal Service (60) Page 12

13 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 12/20/2018 3:43:18 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 47,589 47, Due to Other Governments 0413 Due to Component Unit 0420 Accounts Payable 15,078 15, Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 24,881 24, Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 29,570 29,570 Total Current Liabilities $117,118 $117,118 Noncurrent Liabilities 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 60,391 60, Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 113, , Net Pension Liability 1,968,823 1,968, Other Noncurrent Liabilities Total Noncurrent Liabilities $2,142,696 $2,142,696 Total Liabilities $2,259,814 $2,259, Deferred Inflows of Resources 56,911 56,911 Net Position 0791 Net Investment in Capital Assets 0008 Restricted Net Position ( ) 86,858 86, Unrestricted Net Position 878, ,164 Total Net Position $965,022 $965,022 Total Liabilities And Deferred Inflows Of Resources And Net Position $3,281,747 $3,281,747 TOTAL Internal Service (60) Page 13

14 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 12/20/2018 3:43:19 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 596, , Charges for Services 3,174 3, Other Operating Revenue Total Operating Revenues $599,915 $599,915 Operating Expenses 100 Personnel Services Salaries 531, , Personnel Services Employee Benefits 458, , Purchased Professional and Technical Services 1,591 1, Purchased Property Services 25,628 25, Other Purchased Services 1,816 1, Supplies 672, , Depreciation 88,898 88, Dues and Fees 1,544 1, Miscellaneous Expenditures Total Operating Expenses $1,781,498 $1,781,498 Operating Income (Loss) ($1,181,583) ($1,181,583) Non Operating Revenues (Expenses) 6500 Earnings on Investments 19,889 19, Contributions and Donations from Private Sources 6930 Gains or Losses on Sale of Fixed Assets 1,551 1, Refunds of a Prior Year Expenditure 7000 Revenue from State Sources 156, , Revenue from Federal Sources 1,071,650 1,071, Claims and Judgments Against the LEA 830 Interest TOTAL Non Operating Revenues (Expenses) $1,249,920 $1,249,920 TOTAL Internal Service (60) Income (Loss) Before Contributions And Transfers $68,337 $68,337 Page 14

15 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 12/20/2018 3:43:19 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 $68,337 $68, Net Position - Beginning of Fiscal Year 896, , Accounting Changes / Residual Equity Transfers Net Position - End Of Year $965,022 $965,022 Page 15

16 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 12/20/2018 3:43:22 PM Page - 1 of 4 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 599, , 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 896, , Cash Payments For Insurance Claims 0017 Cash Payments To Suppliers For Goods and Services 533, , Cash Payments For Other Operating Expenses 5,644 5,644 Net Cash Provided By (Used For) Operating Activities ($835,704) ($835,704) TOTAL Internal Service(60) Cash Flows From Non-Capital Financing Activities 0021 Receipts From Local Sources Receipts From State Sources , , 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) 0030 Receipts from Insurance Recoveries Net Cash Prov By (Used for) Non-Capital Financing Activities $1,086,001 $1,086,001 Cash Flows From Capital and Related Financing Activities 0031 Payments For Fac Acq, Const, and Imp (60,949) (60,949) 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 ($60,949) ($60,949) Cash Flows From Investing Activities 0041 Earnings on Investments ,857 15, Purchase of Inv Securities / Deposits to Inv Pools (245,000) (245,000) 0043 Receipts From Investment Pool Withdrawals 208, , Proceeds from Sale and Maturity of Inv Securities Page 16

17 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 12/20/2018 3:43:22 PM Page - 2 of Loans Received (Paid) Net Cash Prov By (Used for) Investing Activities ($20,507) ($20,507) Page 17

18 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 12/20/2018 3:43:22 PM Page - 3 of 4 Food Service (51) Child Care Operations (52) Other Enterprise (58) Net Increase (Decrease) in Cash Flows 168, , Cash and Cash Equivalents Beginning of Year 1,355,162 1,355,162 Cash and Cash Equivalents at Year End $1,524,003 $1,524,003 TOTAL Internal Service (60) Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities 0005 Operating Income (Loss) per REP (1,181,583) (1,181,583) Adjustments 0051 Depreciation and Net Amortization 88,898 88, Provision for Uncollectible Accounts 0053 Other Adjustments 128, ,426 Effect of Changes in Assets, Liabilities, Deferred Outflows and Deferred Inflows 0054 (Inc) Dec In Accounts Receivable ( ) (5,176) (5,176) 0055 Advances to Other Funds (0160) 0056 (Inc) Dec in Inventories (0170) (4,729) (4,729) 0057 (Inc) Dec in Prepaid Expenses (0180) (Inc) Dec in Other Current or Noncurrent Assets 30,100 30, Deferred Outflows (0910) 61,316 61, Inc (Dec) in Accounts Payable ( ) 39,086 39, Inc (Dec) in Accrued Salaries/Benefits (0461) (955) (955) 0065 Inc (Dec) in Net Pension Liabilities (0570) 27,093 27, 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 Deferred Inflows (0950) (19,281) (19,281) Total Adjustments $345,880 $345,880 Cash Provided By (Used for) Total ($835,703) ($835,703) Page 18

19 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 12/20/2018 3:43:22 PM Page - 4 of 4 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 - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 12/20/2018 3:43:23 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 131, Investments 0130 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 $131, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $131,562 Activity (81) Page 20

21 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 12/20/2018 3:43:23 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 131, Investments 0130 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 $131, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $131,562 Page 21

22 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 12/20/2018 3:43:23 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 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 131,562 Total Liabilities $131, Deferred Inflows of Resources Net Position 0791 Net Investment in Capital Assets 0009 Restricted Net Position ( ) 0799 Unrestricted Net Position Total Net Position Total Liabilities, Deferred Inflows Of Resources And Net Position $131,562 Page 22

23 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 12/20/2018 3:43:23 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 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 131,562 Total Liabilities $131, Deferred Inflows of Resources Net Position 0791 Net Investment in Capital Assets 0009 Restricted Net Position ( ) 0799 Unrestricted Net Position Total Net Position Total Liabilities, Deferred Inflows Of Resources And Net Position $131,562 Page 23

24 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/20/2018 3:43:24 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 29,360, ,360, Interim Real Estate Taxes 232, , , , Public Utility Realty Taxes 38, , Payments in Lieu of Current Taxes - State / Local 60, , Payments in Lieu of Current Taxes - Federal 6, , Current Act 511 Local Services Taxes 78, , , , Current Act 511 Earned Income Taxes 6,107, , , ,655, Current Act 511 Real Estate Transfer Taxes 818, , , , Current Act 511 Amusement Taxes 295, , , , Delinquent Real Estate Taxes 1,056, , , ,295, Delinquent Act 511 Earned Income Taxes 321, , , , Delinquent Act 511 Occupation Taxes Earnings on Investments 451, Revenues from LEA Activities 221, Federal Revenue Received from Other Pennsylvania Public LEAs 284, Federal IDEA Revenue Received as Pass Through 357, Rentals 706, Contributions and Donations from Private Sources 117, Regular Day School Tuition 13, Receipts from Other LEAs in Pennsylvania - Education 1,114, Other Tuition from Patrons 3, Refunds of a Prior Year Expenditure 102, Energy Efficiency Revenues and Incentives Other Revenues Not Specified Above 286, TOTAL Revenue from Local Sources $42,037, $925, $1,574, $39,025, Page 24

25 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/20/2018 3:43:24 PM Page - 2 of 4 Revenue from State Sources Revenue Reported In Current Year 7110 Basic Education Funding 7,816, Tuition for Orphans Subsidy 147, Vocational Education 111, Migratory Children Special Education funds for School-Aged Pupils 1,928, Program Revenues Not Listed Previously in the 7200 Series Pupil Transportation Subsidy 1,758, Nonpublic and Charter School Pupil Transportation Subsidy 116, Rental and Sinking Fund Payments / Building Reimbursement Subsidy 440, Health Services (Medical, Dental, Nurse, Act 25) 61, State Property Tax Reduction Allocation 1,108, Safe Schools 76, Ready to Learn Block Grant 298, Supplemental Equipment Grants 15, State Share of Social Security and Medicare Taxes 779, State Share of Retirement Contributions 3,510, TOTAL Revenue from State Sources $18,169, Page 25

26 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/20/2018 3:43:24 PM Page - 3 of 4 Revenue from Federal Sources Revenue Reported In Current Year 8390 Other Restricted Federal Grants-in-Aid Directly from the Federal Government 63, NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 674, NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 131, NCLB, Title III - Language Instruction for Limited English Proficient and Immigrant Students 27, NCLB, Title IV - 21St Century Schools 18, Vocational Education - Operating Expenditures 128, TOTAL Revenue from Federal Sources $1,044, Page 26

27 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/20/2018 3:43:24 PM Page - 4 of 4 Other Financing Sources Revenue Reported In Current Year 9400 Sale of or Compensation for Loss of Fixed Assets 25, TOTAL Other Financing Sources $25, TOTAL FROM ALL SOURCES $61,276, $925, $1,574, $39,025, Page 27

28 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS) Printed 12/20/2018 3:43:25 PM Page - 1 of 1 Revenue from Local Sources 42,037, Revenue from State Sources 18,169, Revenue from Federal Sources 1,044, Other Financing Sources 25, TOTAL FROM ALL SOURCES $61,276, Page 28

29 Printed 12/20/2018 3:43:26 PM Page - 1 of Instruction Total 100 Personnel Services Salaries 100 Personnel Services Salaries 15,101, Total Personnel Services Salaries $15,101, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 7, Social Security Contributions 1,100, PSERS Retirement Contributions 4,922, Unemployment Compensation Workers Compensation 62, Group Insurance Self-Insurance 3,505, Other Retirement Plans 157, Health Savings Accounts 641, Total Personnel Services Employee Benefits $10,396, Purchased Professional and Technical Services 322 Professional Educational Services Ius 3,702, Professional Educational Services Other Educational Agencies 288, Professional Educational Services Other 581, Other Professional Services 31, Total Purchased Professional and Technical Services $4,604, Purchased Property Services 430 Repairs and Maintenance Services 97, Rentals 203, Total Purchased Property Services $300, Other Purchased Services 510 Student Transportation Services 35, Insurance General Communications 1, Printing and Binding 1, Tuition To Other School Districts Within the State 116, Tuition To Pennsylvania Charter Schools 3,511, Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 55, Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 9, Tuition Other 328, Travel 7, Total Other Purchased Services $4,067, Supplies 610 General Supplies 298, Energy Food 1, Books and Periodicals 174, Supplies & Fees Technology Related 812, Total Supplies $1,286, Page 29

30 Printed 12/20/2018 3:43:26 PM Page - 2 of Instruction Total 700 Property 752 Capital Equipment Original and Additional 27, Capitalized Technology Hardware and Equipment Original 3, Capitalized Equipment - Replacement 8, Capitalized Technology Hardware and Equipment Replacement 23, Total Property $62, Other Objects 810 Dues and Fees Grants To Municipal and Community Service Organizations 3, Miscellaneous Expenditures 28, Total Other Objects $32, Total 1000 Instruction $35,854, Page 30

31 Printed 12/20/2018 3:43:26 PM Page - 3 of Regular Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 5,724, ,921, , ,096, Total Personnel Services Salaries $5,724, $5,921, $450, $12,096, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 2, , , Social Security Contributions 417, , , , PSERS Retirement Contributions 1,863, ,936, , ,947, Unemployment Compensation Workers Compensation 23, , , , Group Insurance Self-Insurance 1,335, ,234, , ,676, Other Retirement Plans 68, , , Health Savings Accounts 245, , , , Total Personnel Services Employee Benefits $3,958, $3,901, $305, $8,165, Purchased Professional and Technical Services 322 Professional Educational Services Ius , , , Professional Educational Services Other 184, , , , Other Professional Services 1, , , Total Purchased Professional and Technical Services $187, $183, $15, $386, Purchased Property Services 430 Repairs and Maintenance Services 26, , , Rentals 25, , Total Purchased Property Services $51, $61, $112, Other Purchased Services 510 Student Transportation Services 21, , , Insurance General Communications Printing and Binding , , Tuition To Other School Districts Within the State 18, , , Tuition To Pennsylvania Charter Schools 2,153, , ,720, Travel , , Total Other Purchased Services $2,194, $590, $15.38 $2,785, Supplies 610 General Supplies 103, , , Energy Food , , Books and Periodicals 120, , , , Supplies & Fees Technology Related 310, , , Total Supplies $534, $518, $15, $1,069, Property 762 Capitalized Equipment - Replacement 5, , Capitalized Technology Hardware and Equipment Replacement 5, , , Total Property $5, $12, $17, Page 31

32 Printed 12/20/2018 3:43:26 PM Page - 4 of Regular Programs Elementary / Secondary Elementary Secondary Federal Total 800 Other Objects 860 Grants To Municipal and Community Service Organizations 3, , Miscellaneous Expenditures 6, , , Total Other Objects $10, $18, $29, Total 1100 Regular Programs Elementary / Secondary $12,666, $11,208, $787, $24,662, Page 32

33 Printed 12/20/2018 3:43:26 PM Page - 5 of Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 5,724, ,921, , ,657, Total Personnel Services Salaries $5,724, $5,921, $10, $11,657, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 2, , , Social Security Contributions 417, , , PSERS Retirement Contributions 1,863, ,936, , ,804, Unemployment Compensation Workers Compensation 23, , , Group Insurance Self-Insurance 1,335, ,234, ,570, Other Retirement Plans 68, , , Health Savings Accounts 245, , , Total Personnel Services Employee Benefits $3,958, $3,901, $4, $7,864, Purchased Professional and Technical Services 322 Professional Educational Services Ius , , , Professional Educational Services Other 184, , , , Other Professional Services 1, , , Total Purchased Professional and Technical Services $187, $183, $15, $386, Purchased Property Services 430 Repairs and Maintenance Services 26, , , Rentals 25, , Total Purchased Property Services $51, $61, $112, Other Purchased Services 510 Student Transportation Services 21, , , Insurance General Communications Printing and Binding , , Tuition To Other School Districts Within the State 18, , , Tuition To Pennsylvania Charter Schools 2,153, , ,720, Travel , , Total Other Purchased Services $2,194, $590, $15.38 $2,785, Supplies 610 General Supplies 103, , , Energy Food , , Books and Periodicals 120, , , Supplies & Fees Technology Related 310, , , Total Supplies $534, $518, $1, $1,054, Property 762 Capitalized Equipment - Replacement 5, , Capitalized Technology Hardware and Equipment Replacement 5, , , Total Property $5, $12, $17, Page 33

34 Printed 12/20/2018 3:43:26 PM Page - 6 of Regular Programs Elementary Secondary Federal Total 800 Other Objects 860 Grants To Municipal and Community Service Organizations 3, , Miscellaneous Expenditures 6, , , Total Other Objects $10, $18, $29, Total 1110 Regular Programs $12,666, $11,208, $32, $23,907, Page 34

35 Printed 12/20/2018 3:43:26 PM Page - 7 of Federally-Funded Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 439, , Total Personnel Services Salaries $439, $439, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider Social Security Contributions 31, , PSERS Retirement Contributions 143, , Workers Compensation 1, , Group Insurance Self-Insurance 105, , Health Savings Accounts 18, , Total Personnel Services Employee Benefits $301, $301, Supplies 610 General Supplies Books and Periodicals 13, , Total Supplies $14, $14, Total 1190 Federally-Funded Regular Programs $755, $755, Page 35

36 Printed 12/20/2018 3:43:26 PM Page - 8 of Special Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 772, , ,437, Total Personnel Services Salaries $772, $664, $1,437, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider Social Security Contributions 56, , , PSERS Retirement Contributions 251, , , Workers Compensation 3, , , Group Insurance Self-Insurance 268, , , Other Retirement Plans 17, , , Health Savings Accounts 46, , , Total Personnel Services Employee Benefits $645, $547, $1,192, Purchased Professional and Technical Services 322 Professional Educational Services Ius 1,581, ,554, , ,488, Professional Educational Services Other Educational Agencies 18, , Professional Educational Services Other 71, , , Total Purchased Professional and Technical Services $1,652, $1,700, $352, $3,706, Purchased Property Services 430 Repairs and Maintenance Services 2, , , Total Purchased Property Services $2, $1, $4, Other Purchased Services 510 Student Transportation Services Communications Printing and Binding Tuition To Other School Districts Within the State 5, , Tuition To Pennsylvania Charter Schools 607, , , Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 55, , Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 9, , Tuition Other 50, , , Total Other Purchased Services $658, $370, $1,029, Supplies 610 General Supplies 2, , Books and Periodicals 2, , , Supplies & Fees Technology Related 14, , , Total Supplies $20, $9, $30, Other Objects 890 Miscellaneous Expenditures Total Other Objects $ $ $ Total 1200 Special Programs Elementary / Secondary $3,752, $3,295, $352, $7,400, Page 36

37 Printed 12/20/2018 3:43:26 PM Page - 9 of Life Skills Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 21, , , Total Personnel Services Salaries $21, $56, $77, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider Social Security Contributions 1, , , PSERS Retirement Contributions 6, , , Workers Compensation Group Insurance Self-Insurance 12, , , Other Retirement Plans 2, , , Health Savings Accounts 2, , , Total Personnel Services Employee Benefits $26, $59, $85, Purchased Professional and Technical Services 322 Professional Educational Services Ius 221, , , Professional Educational Services Other Educational Agencies 18, , Professional Educational Services Other 1, , , Total Purchased Professional and Technical Services $223, $155, $378, Supplies 610 General Supplies Books and Periodicals Supplies & Fees Technology Related , Total Supplies $ $1, $2, Total 1210 Life Skills Support $271, $272, $543, Page 37

38 Printed 12/20/2018 3:43:26 PM Page - 10 of Sensory Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 187, , , Professional Educational Services Other Total Purchased Professional and Technical Services $187, $53, $241, Supplies 610 General Supplies Total Supplies $ $ Total 1220 Sensory Support $187, $53, $241, Page 38

39 Printed 12/20/2018 3:43:26 PM Page - 11 of Emotional Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 745, , , ,849, Professional Educational Services Other 53, , , Total Purchased Professional and Technical Services $799, $864, $352, $2,016, Other Purchased Services 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 9, , Tuition Other 1, , , Total Other Purchased Services $1, $31, $32, Supplies 650 Supplies & Fees Technology Related Total Supplies $ $ Total 1230 Emotional Support $801, $895, $352, $2,049, Page 39

40 Printed 12/20/2018 3:43:26 PM Page - 12 of Academic Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 748, , ,353, Total Personnel Services Salaries $748, $604, $1,353, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider Social Security Contributions 54, , , PSERS Retirement Contributions 243, , , Workers Compensation 3, , , Group Insurance Self-Insurance 256, , , Other Retirement Plans 14, , Health Savings Accounts 44, , , Total Personnel Services Employee Benefits $617, $486, $1,103, Purchased Professional and Technical Services 322 Professional Educational Services Ius 161, , Professional Educational Services Other 15, , , Total Purchased Professional and Technical Services $176, $10, $187, Purchased Property Services 430 Repairs and Maintenance Services 2, , , Total Purchased Property Services $2, $1, $4, Other Purchased Services 510 Student Transportation Services Communications Printing and Binding Tuition To Pennsylvania Charter Schools 11, , Tuition Other 26, , Total Other Purchased Services $ $38, $38, Supplies 610 General Supplies 2, , Books and Periodicals 2, , Supplies & Fees Technology Related 13, , , Total Supplies $18, $8, $27, Other Objects 890 Miscellaneous Expenditures Total Other Objects $ $ $ Total 1240 Academic Support $1,565, $1,149, $2,715, Page 40

41 Printed 12/20/2018 3:43:26 PM Page - 13 of Learning Support Public Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 582, , ,126, Total Personnel Services Salaries $582, $543, $1,126, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider Social Security Contributions 42, , , PSERS Retirement Contributions 189, , , Workers Compensation 2, , , Group Insurance Self-Insurance 204, , , Other Retirement Plans 14, , Health Savings Accounts 35, , , Total Personnel Services Employee Benefits $489, $449, $938, Purchased Professional and Technical Services 322 Professional Educational Services Ius 161, , Professional Educational Services Other 9, , , Total Purchased Professional and Technical Services $170, $8, $179, Purchased Property Services 430 Repairs and Maintenance Services 2, , , Total Purchased Property Services $2, $1, $4, Other Purchased Services 510 Student Transportation Services Communications Printing and Binding Total Other Purchased Services $ $ $ Supplies 610 General Supplies , Books and Periodicals , Supplies & Fees Technology Related 13, , , Total Supplies $15, $7, $23, Other Objects 890 Miscellaneous Expenditures Total Other Objects $ $ Total 1241 Learning Support Public $1,261, $1,011, $2,273, Page 41

42 Printed 12/20/2018 3:43:26 PM Page - 14 of Learning Support PRRI Elementary Secondary Federal Total 500 Other Purchased Services 569 Tuition Other 26, , Total Other Purchased Services $26, $26, Total 1242 Learning Support PRRI $26, $26, Page 42

43 Printed 12/20/2018 3:43:26 PM Page - 15 of Gifted Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 166, , , Total Personnel Services Salaries $166, $60, $227, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider Social Security Contributions 12, , , PSERS Retirement Contributions 54, , , Workers Compensation 1, , Group Insurance Self-Insurance 51, , , Health Savings Accounts 8, , , Total Personnel Services Employee Benefits $127, $37, $164, Purchased Professional and Technical Services 329 Professional Educational Services Other 6, , , Total Purchased Professional and Technical Services $6, $1, $7, Other Purchased Services 530 Communications Tuition To Pennsylvania Charter Schools 11, , Total Other Purchased Services $11, $11, Supplies 610 General Supplies 1, , Books and Periodicals 2, , Total Supplies $3, $ $3, Other Objects 890 Miscellaneous Expenditures Total Other Objects $ $ $ Total 1243 Gifted Support $304, $110, $415, Page 43

44 Printed 12/20/2018 3:43:26 PM Page - 16 of Physical Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 40, , , Professional Educational Services Other Total Purchased Professional and Technical Services $40, $13, $53, Total 1260 Physical Support $40, $13, $53, Page 44