Annual Financial Report, PDE-2057

Transcription

1 LEA Name: Address City Brandywine Heights Area SD 200 W. Weis St. Topton, PA Class Size: 3 County: Berks AUN Number: Pennsylvania Department of Education Comptroller's Office Annual Financial Report, PDE-2057 School District, AVTS/CTC, Special Program Jointures, and Charter School For the Fiscal Year Ending 06/30/2013 CERTIFICATION: By signing this page I agree that the electronic file submitted is a complete and accurate statement of the financial operations and status of the local education agency for the fiscal year. It has been prepared in accordance with generally accepted accounting principles and established Commonwealth of PA reporting gui.deli# AndrewM.Potteiger ~~ ~ -- Chief School Administrator _,.. ~.'!gn.. a.. treure requ~r~. a) / ~. Date 3iot.f2o/S NancyK.Krauss - ~QdL~t~u_Ltc~d--!0/~1,/J.s Board Secretary - (Sign~re required) Date NanQyK_jSraus_s Contact Person nankra@bhasd.org Contact Person Address (610) Ext. Contact Person Telephone Number (610) Contact Person Fax Number Mail original signed coversheet to: Bureau of Accounting and Financial Management, Central Agencies and School Finance, 555 Walnut St- 9th Floor, Harrisburg, PA ATIN: AFR 10/31/201312:04:51 PM

2 PDE-2057 Annual Financial Report -06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:04:5 BALANCE SHEET - Governmental Funds (NAG) Page GOV-1A Amounts Expressed In Whole Dollars General (10) Public Purpose Trust (27) Other Comp! Approved (28) Athletic/ Activity (29) Capital Reserve (690,1850) (31) ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets Cash and Cash Equivalents Investments Taxes Receivable (Net) Due From Other Funds Due from Other Governments 8,335, , , , , State Revenue Receivable 0143 Federal Revenue Receivable 0145 Other Intergovernmental Revenue Receivable 0146 Due From Primary Governments 0147 Due From Component Units 0150 Other Receivables (Include Bond Proceeds Receivable) 1, Advances to Other Funds (Long-Term Loans) 0170 Inventories 0180 Prepaid Expenses I Expenditures 10, Other Current Assets TOTAL ASSETS 10,450, Deferred Outflows Of Resources TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 10,450,078

3 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/ :04:5 BALANCE SHEET - Governmental Funds NAG) Page GOV-18 Capital Reserve 1432 (32) Other Capital Projects Funds (39) Debt Service (40) Permanent (90) Total Governmental Funds 159, , ,129 8,494, , , , ,785 1,880 10,085 10,609,207 10,609,207 Assets

4 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Prinied 10/31/201312:04:5 BALANCE SHEET - Governmental Funds (NAG) Page GOV-2A Amounts Expressed In Whole Dollars General (10) Public Purpose Trust (27) Other Comp! 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 19, Due to Other Governments 7, Due to Primary Government 0413 Due to Component Units Accounts Payable Contracts Payable 388, Curr. Portion of LT Debt (incl. ST Comp Abs, OPEB) Short-Term Payables 100, Accrued Salaries and Benefits Payroll Deductions and Withholdings Advances from Other Funds Deferred Revenues Other Current Liabilities 1,348, ,787 23,982 TOTAL LIABILITIES 2,677, Deferred Inflows Of Resources 670,179 Fund Balances 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 0850 Unassigned Fund Balance TOTAL FUND BALANCES TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES 10,085 1,587,000 1,625,998 3,879,251 7,102,334 10,450,078

5 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:04:5 BALANCE SHEET - Governmental Funds NAG) Page GOV-2B Capital Reserve 1432 (32) Other Capital Projects Funds (39) Debt Service (40) Permanent (90) Total Governmental Funds 37, ,110 57,038 7, , ,261 1,348, ,787 23,982 2,714, ,179 Llabllltles , , ,129 Fund Balances 10, , ,587, ,625, ,879, ,224,353 10,609,207

6 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:04:5 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG) Governmental Funds Page GOV-3A Amounts Expressed in Whole Dollars General (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic/ Activity (29) Capital Reserve (690,1850) (31) REVENUES 6000 Local Sources 19,723, State Sources 8,456, Federal Sources 447,333 TOTAL REVENUES 28,627,398 EXPENDITURES 1000 Instruction 14,914, Support Services Noninstructional Services Fae Acq, Const, and Imp Debt Service (Principal & Interest) Refund of Prior Year Receipts 7,697, , ,362 3,473,197 5, Short Term Borrowing - Interests and Costs TOTAL EXPENDITURES 26,644,412 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 1,982,986 OTHER FINANCING SOURCES (USES) 9110 Bonds Issued (Face Value) (Do not include Refunded Bonds) 9120 Refunding Bonds Issued 9130 Bond Premiums Proceeds From Extended Term Financing lnterfund Transfers - IN (from other funds) Sale I Compensation for Fixed Assets 1, Capital Contributions 9710 Transfers from Component Unit 9720 Transfers From Primary Govt 9900 other Financing Sources Not Listed (9000 Series) 5120 Debt Service - Refunded Bond Issues (Pmt to Ref Bond Escrow Agent) 5150 Bond Discounts 5200 lnterfund Transfers - Out (to other funds) 5300 Transfer to Component Unit or Primary Government 11,000 TOTAL OTHER FINANCING SOURCES (USES) (9,980)

7 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:04:5 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG) Governmental Funds Page GOV-3B Capital Reserve 1432 (32) Other Capital Projects Funds (39) Debt Service (40) Permanent (90) Total Governmental Funds -- 2,006 19,725, ,456, , ,006 28,629,404 14,914, ,697, , , , ,473, , ,479 26,995,891 (349,473) 1,633, , , (9,980)

8 Beginning PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Prinled 10/31/201312:04:5 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG) Governmental Funds Page GOV-4A Amounts Expressed in Whole Dollars General (10) Public Purpose Trust (27) Other Comp! Approved (28) Athletic/ Activity (29) Capital Reserve (690,1850) (31) SPECIAL AND EXTRAORDINARY ITEMS 8888 Special Items 8889 Extraordinary Items NET CHANGE IN FUND BALANCES 1,973, Fund Balance M 0050 Prior Period Adjuslment of Fiscal Year 5, 129,327 1 FUND BALANCE - END OF YEAR 7,102,334

9 PDE-2057 Annual Financial Report - 06/30/2013 Fiscal Year End County: Berks Printed 10/ :04:5 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG) Governmental Funds Page GOV-4B Capital Reserve 1432 (32) Other Capital Projects Funds (39) Debt Service (40) Permanent (90) Total Governmental Funds (349,473) 471,492 1,623,533 5,600, ,019 7,224,353

10 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:04:5 REVENUES STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REBAG) Variance With Actual Final Budget Amounts Expressed in Whole Dollars Budgeted Amounts (Budgetary Positive Original Fina I Basis) (Negative) 6000 Local Sources 19,840,537 19,840,537 19,723,632 (116,905) 7000 State Sources 8,365,063 8,365,063 8,456,433 91, Federal Sources 415, , ,333 32,333 TOTAL REVENUES 28,620,600 28,620,600 28,627,398 6,798 EXPENDITURES 1100 Regular Programs 11,190,972 10,863,872 10,607, , Special Programs 4,027,732 3,852,032 3,608, , Vocational Programs 719, , ,466 34, Other lnstruclional Programs 28,855 28,855 12,517 16, Nonpublic School Programs 4,500 4,500 1,500 3, Adult Education Programs 1700 Community/Junior College Programs 1800 Pre-Kindergarten 2100 Pupil Personnel Services 860, , ,794 7, Instructional Staff Services 1,029,346 1,030, ,778 94, Administrative Services 1,417,986 1,421,986 1,274, , Pupil Health 377, , ,658 34, Business Services 456, , ,598 5, Operation and Maintenance of Plant Services 2,203,759 2,216,559 1,855, , Student Transportation Services 1,824,965 1,831,465 1,534, , Central & Other Support Services 325, , , , Other Support Services 22,337 22,337 21, Food Services 3200 Student Activities 626, , ,192 80, Community Services Scholarships and Awards 4000 FacAcq, Const, and Imp 11,400 11, Debt Service (Principal & Interest) 3,295,680 3,479,080 3,473,197 5, Refund of Prior Year Receipts 6,000 5, Short Term Borrowing - Interests and Costs TOTAL EXPENDITURES 28,411,600 28,411,600 26,644,410 1,767,190 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 209, ,000 1,982,988 1,773,988 BUDGET AND ACTUAL General Fund PageGOV-5

11 PDE-2057 Annual Financial Report Fiscal Year End County: Berks Printed :04:5 Amounts Expressed In Whole Dollars Budgeted Amounts Original Fin al STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REBAG) Actual (Budgetary Basis) Variance With Final Budget Positive (Negative) BUDGET AND ACTUAL General Fund PageGOV-6 OTHER FINANCING SOURCES (USES) 9100 Sale of Bonds 9200 Proceeds From Extended Term Financing 9300 lnterfund Transfers - IN (from other funds) Sale I Compensation for Fixed Assets Transfers from Comp Unit I Primary Govt Other Financing Sources Not listed (9000 Series) Debt Service - Refunded Bond Issues 5150 Bond Discounts 5200 lnterfund Transfers - Out (to other funds) 5300 Transfer to Component Unit or Primary Government 5900 Budgetary Reserve 2,000 11, ,000 2,000 11, ,000 1,020 11,000 (980) 200,000 TOTAL OTHER FINANCING SOURCES (USES) (209,000) (209,000) (9,980) 199,020 SPECIAL AND EXTRAORDINARY ITEMS 8888 Special Items 8889 Extraordinary Items NET CHANGE IN FUND BALANCES 0040 Fund Balance - Beginning of Fiscal Year 0050 Prior Period Adjustment 3,598, 138 3,598, 138 1,973,008 5,129,327 1,973,008 1,531,189 FUND BALANCE - END OF YEAR 3,598,138 7,102,335 3,504,197

12 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:04:5 STATEMENT OF NET POSITION (NAP) Proprietary Funds Page PR0-1A Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) TOTAL Internal Service (60) ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Current Assets: 0100 Cash and Cash Equivalents 46,038 46, Investments 0130 Due From Other Funds 0141 Due from Other Governments 0146 Due From Primary Governments 20,224 27,457 20,224 27, Due From Component Units 0150 Other Receivables (Include Bond Proceeds Receivable) Inventories 0180 Prepaid Expenses I Expenditures 21,635 21, Other Current Assets Total Current Assets 115, ,386 Noncurrent Assets: 0108 Restricted Cash and Cash Equivalents 0160 Advances to Other Funds (Long-Term Loans) 0211 Land 0212 Site Improvements (net) 0220 Building & Building Improvements (net) 0230 Furniture & Equipment (net) 0250 Construction in Progress 0260 LT Prepayments (net Ace Amort LT Prepayments) 85,343 85,343 Total NonCurrent Assets 85,343 85, Deferred Outflows Of Resources TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES 200, ,729

13 PDE-2057 Annual Financial Report Fiscal Year End County: Berks Printed :04:5 STATEMENT OF NET POSITION (NAP) Proprietary Funds Page PR0-2A Amounts Expressed In Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) TOTAL Internal Service (60) LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION Current Liabilities: 0400 Due to Other Funds 0411 Due to Other Governments 0413 Due to Component Units 0420 Accounts Payable 0430 Contracts Payable 0440 Curr. Portion of LT Debt (incl. ST Comp Abs, OPEB) 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholdings Total Current Liabilities Noncurrent Llabllltles: 0470 Advances from Other Funds Deferred Revenues Other Current Liabilities Bonds Payable 0520 Extended Term Financing Agreements Payable 0530 Lease Purchase Obligations 0540 LT Portion of Compensated Absences 0550 Authority Lease Obligations 0599 Other Long Term Liabilities Total NonCurrent Liabilities 21,258 3,870 2,189 27,317 9,059 9,059 21,258 3,870 2,189 27,317 9,059 9,059 TOTAL LIABILITIES 36,376 36, Deferred Inflows Of Resources NET POSITION 0791 Invested in Capital Assets Net of Related Debt 0798 Restricted for Legat Purposes ( ) 0799 Unrestricted 85,343 79,010 85,343 79,010 TOTAL NET POSITION 164, ,353 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION 200, ,729

14 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Prinied 10/31/ :04:5 OPERATING REVENUES 6600 Food Service Revenue 6900 Charges for Services 6999 Other Operating Revenues TOTAL OPERATING REVENUES Amounts Expressed in Whole Dollars STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION (REP) Food Service (51) 373,742 8, ,067 Other Child Care Enterprise Operations Funds (52) (58) Proprietary Funds Page PR0-3A Internal TOTAL Service (60) ,742 8, ,067 OPERATING EXPENSES 100 Salaries 200 Employee Benefits 300 Purchased Professional and Technical Service 400 Purchased Property Services 500 Other Purchased Service 600 Supplies 700 Depreciation 810 Dues and Fees 890 Other Operating Expenditures TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) NONOPERATING REVENUES (EXPENSES) 6500 Earnings on Investments 6920 Contributions and Donations - Private Sources 6930 Gain I Loss on Sale of Fixed Assets 6991 Refunds of Prior Year Expenditures State Sources Federal Sources 820 Claims and Judgements 830 Interest Expenses TOTAL NONOPERATING REVENUES (EXPENSES) INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS 200,257 71,937 25,350 25,401 1, ,667 6, ,636 (278,569) 36 38, , ,536 (35,033) 200,257 71,937 25,350 25,401 1, ,667 6, ,636 (278,569) 36 38, , ,536 (35,033)

15 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End School: Brandywine Heights Area SD County: Berks Printed 10/31/ :04:5 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION (REP) Proprietary Funds Page PR0-4A Amounts Expressed In Whole Dollars CONTRIBUTIONS AND TRANSFERS 9500 Capital Contributions 9998 Transfers from (to) Component Units or Primary Govt Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) TOTAL Internal Service (60) 9999 Transfers In (Out) 11,000 11,000 CHANGE IN NET POSITION (24,033) (24,033) Net Position - Beginning of Fiscal Year Accounting Changes I Residual Equity Transfers 188, , Prior Period Adjustment NET POSITION - END OF YEAR 164, ,353

16 PDE-2057 Annual Financial Report- 06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:04:5 STATEMENT OF CASH FLOWS (CFP) Proprietary Funds Page PR0-5A Food Service (51) Child Care Operations (52~) Other Enterprise Funds (68) TOTAL Internal Service (60) Cash Flows From Operating Activities 9937 Cash Received From Users Cash Received From Assessments Made to Other Funds Cash Received From Earnings on Investments Cash Received From Other Operating Revenue Cash Payments to Employees For Services Cash Payments For Insurance Claims Cash Payments to Suppliers For Goods and Services 9944 Cash Payments For Other Operating Expenses Net Cash Provided By (Used For) Operating Activities 353,494 8, , ,320 13,135 (213,146) 353,494 8, , ,320 13,135 (213,146) Cash Flows From Non-Capital Financing Activities 6000 Local Sources 7000 State Sources Federal Sources Notes and Loans Received (Repaid) Interest Paid on Notes/Loans ( ) 9919 Operating Transfers In (Oul)/Residual Equity Trans 9920 Operating Transfers In (Out) Primary Government Operating Transfers In (Out) Component Units Refund of Prior Year Expenditures (6991) Net Cash Prov By (Used for) Non-Capital Financing Activities 38, ,295 11, ,936 38, ,295 11, ,936 Cash Flows From Capital and Related Financing Activities 4000 Fae Acq, Const, and Imp 6930 Gain I Loss on Sale of Fixed Assets 9200 Proceeds From Extended Term Financing 9925 Principal Paid on Financing Agreements 9926 Interest Paid on Financing Agreements ( ) 9927 (Inc) Dec in Contributed Capital Net Cash Prov By (Used for) Capital and Related Financing Activities Cash Flows From Investing Activities 6500 Earnings on Investments 9929 Purchase of Inv Securities I Deposits to Inv Pools 9930 Withdrawls from Investment Pools 9931 Proceeds from Sale and Maturity of Inv Securities 9932 Loans Received (Paid) Net Cash Prov By (Used for) Investing Activities

17 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/ :05:0 STATEMENT OF CASH FLOWS (CFP) Proprietary Funds Page PR0-6A Food Service ~ Child Care Operations --- (5_2~) -- Other Enterprise Funds (58) TOTAL Internal Service (60) ---- Net Inc (Dec) In Cash and Cash Flow 9935 Cash and Cash Equivalents Beginning of Year Cash and Cash Equivalents at Year End (2,175) 48,213 46,038 (2,175) 48,213 46, Other Financing Sources Not Listed (9000 Series) Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided by (Used for): 9901 Depreciation and Net Amortization 9902 Provision for Uncollectible Accounts 9903 Other Adjustments 9904 (Inc) Dec In Accounts Receivable ( ) 9905 Advances to Olher Funds (0160) 9906 (Inc) Dec in Inventories (0170) 9907 (Inc) Dec in Prepaid Expenses (0180) 9908 (Inc) Dec in other Current Assets (0190) 9909 Inc (Dec) in Accounts Payable ( ) 9910 Inc (Dec) in Accrued Salaries/Benefits (0461) 9911 Inc (Dec) in Payroll Deductions/Wilhholding (0462) 9912 Inc (Dec) in Advances from Olher Funds (0470) 9913 Inc (Dec) in Deferred Revenue (0480) 9914 Inc (Dec) in Oiher Current Liabilities (0490) Total Adjustments Cash Provided By (Used For) Total (278,569) 6,773 68,230 (20,248) (9,747) 349 (9,316) 20,323 9,059 65, Q1_3,146) (278,569) 6,773 68,230 (20,248) (9,747) 349 (9,316) 20,323 9,059 65,423 (213,146)

18 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/ :05:0 STATEMENT OF NET POSITION (NAF) Fiduciary Funds Page FID-1A Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) Other Agency (89) ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets Cash and Cash Equivalents Investments 36,976 88, Due From Olher Funds 0147 Due From Component Units 0150 Other Receivables Advances to Other Funds 0170 Inventories 0180 Prepaid Expenses I Expenditures 0190 Other Current Assets 0220 Building & Building Improvements (nel) 0230 Furniture & Equipment (net) TOTAL ASSETS 36,976 88, Deferred Outflows Of Resources TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 36,976 88,343

19 PDE-2057 Annual Financial Report. 06/30/2013 Fiscal Year End County: Berks Prinled 10/ :05:0 STATEMENT OF NET POSITION (NAF) Fiduciary Funds Page FID-18 Component Units (98) Component Units (99) Total Fiduciary Funds 125, , ,319

20 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/ :05:0 STATEMENT OF NET POSITION (NAF) Fiduciary Funds Page FID-2A Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) Other Agency (89) 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 Units 0420 Accounts Payable 0430 Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholdings 0470 Advances from Other Funds 0480 Deferred Revenues 0490 Other Current Liabilities TOTAL LIABILITIES 8,800 8, ,003 88, Deferred Inflows Of Resources Net Position 0791 Invested in Capital Assets Net of Related Debt 0798 Restricted for Legal Purposes ( ) 0799 Unrestricted TOTAL NET POSITION TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION 28,176 28,176 36,976 88,343

21 PDE-2057 Annual Financial Report -06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05:0 STATEMENT OF NET POSITION (NAF) Fiduciary Funds Page FID-2B Component Units (98) Component Units (99) Total Fiduciary Funds 295 8,845 88,003 97, , , ,319

22 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05:0 STATEMENT OF CHANGES IN NET POSITION (CNAF) Fiduciary Funds Page FID-3A Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Component Units (98) Component Units (99) Additions Gifts and Contributions Other Additions 27,110 1 Deductions Scholarships Awarded Other Deductions 28, Change In Net Position (1,251) 0041 Net Position - Beginning of Fiscal Year 29, Net Position Held in Trust for Pension Benefits Net Position - End of Fiscal Year 28,176

23 PDE-2057 Annual Financial Report- 06/30/2013 Fiscal Year End County: Berks Prinled 10/31/201312:05:0 STATEMENT OF CHANGES IN NET POSITION (CNAF) Fiduciary Funds Page FID-38 Total Fiduciary Funds 27, , (1,251) 29, ,176

24 PDE-2057 Annual Financial Report 06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05:0 DETAIL OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES Page REV-1 AMOUNT TOTAL 6000 Revenue from Local Sources 6111 Current Real Estate Taxes 6112 Interim Real Estate Taxes 6113 Public Ulility Realty Tax 6114 Payments in Ueu of Current Taxes I State & Local 6120 Current Per Capita Taxes, Sec Current Act 511 Taxes - Flat Rate Assessments 6150 Current Act 511 Taxes - Proportional Assessments 6400 Delinq on Taxes Levied/Assessed by the LEA 6500 Earnings on Investments 6700 Revenue From Student Activities 6821 State Rev. Revd. from Other PA Public Schools 6831 Federal Rev. Revd. from Other PA Public Schools 6832 Federal IDEA Pass Through Revenue 6836 Federal ARRA Race To Top Rev Recd as Pass Through 691 o Rentals 6920 Contributions and Donations From Private Sources 6942 Summer School Tuition 6991 Refunds of Prior Years' Expenditures 16,777, , , , , ,590, , , , , , , , , , , , Total Revenue from Local Sources 19,723,632.47

25 PDE-2057 Annual Financial Report- 06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05:0 DETAIL OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES Page REV Revenue from State Sources 7110 Basic Education Funding (Gross) 7160 Tuition~ Orphans & Children Placed in Priv. Homes 7271 Special Education Funding for School Aged Pupils 7299 Addi. Prag. Subs. not listed in the 7000 series 7310 Transportation {Regular and Additional) 7320 Rental and Sinking Fund Payments 7330 Health Seivices 7340 State Property Tax Reduction Allocation 7501 PA Accountability Grant 7810 Revenue for Social Security Payments 7820 Revenue for Retirement Payments 7000 Total Revenue from State Sources 8000 Revenue from Federal Sources 8514 NCLB, Title 1- Jmpiv. Acad. Ach. (Disadvantaged) 8515 NCLB, Title II - Prepffrng/Recruit. HQ Tchrs/Prin Sehl Based ACCESS Med Reimb Prog 8820 Medical Asst Reimb for Admin Claiming 8000 Total Revenue from Federal Sources 9000 Other Financing Sources 9400 Sale or Compensation for Loss of Fixed Assets 9000 Total Other Financing Sources AMOUNT 3,848, , , , , , , , , , , , , , TOTAL 8,456, , ,020.00

26 PDE-2057 Annual Financial Report- 06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05:0 DETAIL OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES Page REV-3 AMOUNT TOTAL SUMMARY OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES AMOUNT Revenue from Local Sources Revenue from State Sources Revenue from Federal Sources Other Financing Sources 19,723, ,456, , , ,628,418.84

27 PDE-2057 Annual Financial Report- 06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05:0 TAX SCHEDULE - ACT 511 AND ACT 1 Page REV-1 Taxable Assessed Value Tax Levy Taxes Collected 6111 Totals 593,901,300 17,771,309 16,776, Current Act 511 Taxes - Flat Rate Assessments 6141 Per Capita Taxes 35, Emergency and Municipal Services Tax 16, Current Act 511 Taxes - Flat Rate Assessments 51, Current Act 511 Taxes - Proportional Assessments 6151 Earned Income Taxes 1,486, Real Estate Transfer Taxes 103, Current Act 511 Taxes - Proportional Assessments 1,590, Total Act 1 and Act 511 Taxes 1,642,315.92

28 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05:0 CONVERSION OF ACCRUAL BASIS TAXES TO CASH BASIS TAXES Page REV-4 TAX REVENUE REPORTED REVENUE FROM LOCAL SOURCES IN CURRENT YEAR 6111 Current Real Estate Taxes 16,777, CURRENT YEAR TAXACCRUA~ PRIOR YEAR TAX ACCRUAL 0.00 TAXES COLLECTED IN CURRENT YEAR 16,776, Interim Real Estate Taxes 41, , , , Public Ulility Realty Tax 25, , Payments in Lieu of Current Taxes I State & Local Current Per Capita Taxes, Sec , , Current Act 511 Taxes - Flat Rate Assessments 51, , Current Act 511 Taxes - Proportional Assessments 1,590, , , ,580, Oelinq on Taxes Levied/Assessed by the LEA 719, , , , TOTAL TAXES 19,241, , , ,222,307.55

29 PDE-2057 Annual Financial Report -06/30/2013 Fiscal Year End County: Berks Printed 10/ :05:0 DELINQUENT TAX SCHEDULE (DTAX) Page SCHED-5 REVENUE FROM DELINQUENT TAXES 6411 Delinquent Real Estate Taxes 6412 Delinquent Interim Real Estate Taxes TAX REVENUE REPORTED IN CURRENT YEAR 716, CURRENT YEAR TAX ACCRUAL 77, PRIOR YEAR TAX ACCRUAL 66, TAXES COLLECTED IN CURRENT YEAR 705, Delinquent Act 1 Earned Income Taxes 6432 Delinquent Act 1 Personal Income Taxes 6451 Delinquent Act 511 Earned Income Taxes 6461 Delinquent Earned Income Taxes TOTAL TAXES 716, , , ,623.15

30 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End School: County: Berks Brandywine Heights Area SD 1000 Instruction 100 Personnel Services-Salaries Total Personnel Services-Salaries 200 Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 220 Social Security Contributions 230 PSERS Retirement Contributions 240 Tuition Reimbursements 250 Unemployment Compensation 260 Workmen's Compensation 270 Grp Ins - Self Insurance Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 400 Purchased Property Services 430 Repairs and Maintenance 440 Rentals Total Purchased Property Services 500 Other Purchased Services 510 Student Transportation Services 530 Communications 550 Printing & Binding 560 Tuition 580 Travel 590 Miscellaneous Purchased Services Total Other Purchased Services 600 Supplies 610 General Supplies 640 Books & Periodicals 650 Supplies - Technology Related Total Supplies 700 Property 750 Equipment - Original & Additional 760 Equipment - Replacement Total Property 800 Other Objects Total Other Objects Total 1000 Instruction Printed 10/31/ :05:0 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-1 9,018, , , ,078, , , , ,444, ,379, , , , , , , , ,363, , , ,388, , , , , , , , , ,

31 PDE-2057 Annual Financial Reporl-06/30/2013 Fiscal Year End DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-2 County: Berks Printed 10/31/201312:05: Regular Programs - E/S Elementa!Y Seconda!Y Federal Total BEF Elementa!Y BEF Secondary 100 Personnel Services-Salaries Total Personnel Services-Salaries 3,134, ,602, , ,958, Personnel Services-Employee Benefits: 210 Grp Ins - Contracted Provider 8, , , Social Security Contributions 234, , , , PSERS Retirement Contributions 385, , , , Tuition Reimbursements 28, , , Unemployment Compensation 13, , , Workmen's Compensation 15, , , , Grp Ins - Self Insurance 484, , , ,117, Total Personnel Services-Employee Benefits 1,169, ,377, , ,592, Purchased Professional & ll:!:t:bolc:al Seot:ices Total Purchased Professional & Technical Services 42, , , Purchased Property Services 430 Repairs and Maintenance 3, , , Rentals 22, , , Total Purchased Property Services 25, , , Other Purchased Services 510 Student Transportation Services 2, , , Communications , , Printing & Binding , , Tuition to Other School Districts Within The State 12, , Tuition to Pennsylvania Charter Schools 110, , , Tuition for PRRls (in-state) and Detention Centers 15, , Travel , , Services Purchased locally 14, , Total Other Purchased Services 128, , , Suuulles 610 General Supplies 36, , , Books & Periodicals 12, , , Supplies - Technology Related 94, , , , Total Supplies 142, , , , Prouerty 750 Equipment - Original & Additional 3, , , Equipment - Replacement 41, , , Total Property 44, , , Other Oblects Total Other Objects , , Total 1100 Regular Programs - E/S 4,687, ,650, ,607,332.19

32 PDE-2057 Annual Financial Report -06/30/2013 Fiscal Year End County: Berks 1200 Special and Gifted Education 100 Personnel Services-Salaries Total Personnel Services-Salaries 200 Personnel Services-Employee Benefits 21 O Grp Ins - Contracted Provider 220 Social Security Contributions 230 PSERS Retirement Contributions 240 Tuition Reimbursements 250 Unemployment Compensation 260 Workmen's Compensation 270 Grp Ins - Self Insurance Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 400 Purchased Property Services 430 Repairs and Maintenance Total Purchased Property Services 500 Other Purchased Services 510 Student Transportation Services 561 Tuition to Other School Districts Within The State 562 Tuition to Pennsylvania Charter Schools 563 Tuition to Nonpublic Schools 564 Tuition to Career and Technology Centers 567 Tuition to Approved Private and PA Chartered Schools 568 Tuition for PRRls (in state) and Detention Centers 580 Travel Total Other Purchased Services 600 Supplies 610 General Supplies 640 Books & Periodicals 650 Supplies - Technology Related Total Supplies 700 Property 750 Equipment Original & Additional Total Property Total 1200 Special and Gifted Education Printed 10/31/ :05:0 Elementarv 657, , , , , , , , , , , , , , ,251, Secondary 1,230, , , , , , , , , , , , , , , , DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-3 170, , , , , , , , , ,058, Total BEF Elementary BEF Secondary 4, , , , , , , , , , , , , , , , , , , , , ,608,821.10

33 PDE-2057 Annual Financial Report - 06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05: Vocational Education Programs 500 Other Purchased Services 564 Tuilion to Career and Technology Centers Total Other Purchased Services Total 1300 Vocational Education Programs DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-4 Secondarv Total BEF Elementary BEF Secondarv 684, , , ,

34 PDE-2057 Annual Financial Report- 06/30/2013 Fiscal Year End County: Berks Printed 10/31/ :05: Other Instructional Programs - EIS 100 personnel Services-Salaries Total Personnel Services-Salaries 200 Personnel Services-Employee Benefits 220 Social Security Contributions 230 PSERS Retirement Contributions 260 Workmen's Compensation Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 500 Other Purchased Services 560 Tuition 580 Travel Total Other Purchased Services Total 1400 Other Instructional Programs - EIS Elementarv 1, , Secondary , , , DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-5 Total BEF Elementary BEF Secondarv 1, , , ,

35 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks 1420 Summer School 100 Personnel Services-Salaries Total Personnel Services-Salaries 200 personnel Services-Employee Benefits 220 Social Security Contributions 260 Workmen's Compensation Total Personnel Services-Employee Benefits 300 purchased Professional & Technical Services Total Purchased Professional & Technical Services Total 1420 Summer School Printed 10/31/ :05:0 Elementary DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-6 Secondary Total BEF Elementarv BEF Secondarv , , , ,214.64

36 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End School: County: Berks Brandywine Heights Area SD 1430 Homebound Instruction 100 Personnel Services-Salaries Total Personnel Services-Salaries 200 Personnel Services-Employee Benefits 220 Social Security Contributions 230 PSERS Retirement Contributions 260 Workmen's Compensation Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 500 Other Purchased Services 580 Travel Total Other Purchased Services Total 1430 Homebound Instruction Printed 10/31/201312:05:0 Elementary 1, DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-7 Secondary Total BEF Elementarv BEF Secondary , ,801.36

37 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks 1440 Alternative Regular Education 500 Tuition 560 Tuition Total Tuition Total 1440 Alternative Regular Education Printed 10/31/ :05:0 Elementary DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-8 Secondary Total BEF Elementarv BEF Secondarv 1, , , , ,

38 PDE-2057 Annual Financial Report- 06/30/2013 Fiscal Year End County: Berks Printed 10/31/ :05: Adjudicated I Court Placed Programs Elementary 500 Other Purchased Services 561 Tuition to Other School Districts Within The State Total Other Purchased Services Total 1441 Adjudicated I Court Placed Programs DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-9 Secondary Total BEF Elementarv BEF Secondarv 1, , , ,

39 PDE-2057 Annual Financial Report- 06/ Fiscal Year End County: Berks Printed 10/31/ :05: Nonpublic School Programs 300 Purchased Professional &!echnjca! Services Total Purchased Professional & Technical Services Total 1500 Nonpublic School Programs DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-10 Total BEF Elementary BEF Secondarv 1, , , ,500.00

40 PDE-2057 Annual Financial Report- 06/30/2013 Fiscal Year End County: Berks 2000 Support Services 100 Personnel Services-Salaries Total Personnel Services-Salaries 200 Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 220 Social Security Contributions 230 PSERS Retirement Contributions 240 Tuition Reimbursements 250 Unemployment Compensation 260 Workmen's Compensation 270 Grp Ins - Self Insurance 290 Olher Employee Benefils Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 400 Purchased Property Services 410 Cleaning Services 420 Utility Services 430 Repairs and Maintenance 440 Rentals Total Purchased Property Services 500 Other Purchased Services 510 Student Transportation Services 520 Insurance-General 530 Communications 540 Advertising 550 Printing & Binding 580 Travel 590 Miscellaneous Purchased Services Total Other Purchased Services 600 Supplies 61 O General Supplies 620 Energy 630 Food 640 Books & Periodicals 650 Supplies - Technology Related Total Supplies 700 Property 750 Equipment - Original & Addilional 760 Equipment - Replacemenl Total Property 800 Other Oblects Printed 10/31/ :05:0 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES 3,325, , , , , , , , , ,179, , , , , , , ,404, , , , , , , ,683, , , , , , , , , , Page EXP-11

41 PDE-2057 Annual Financial Report - 06/30/2013 Fiscal Year End County: Berks Printed 10/31/ :05: Support Services Total Other Objects Total 2000 Support Services DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-12 Total 35,

42 PDE-2057 Annual Financial Report - 06/30/2013 Fiscal Year End School: County: Berks 2100 Pupil Personnel Brandywine Heights Area SD 100 Personnel Services-Salaries Total Personnel Services-Salaries 200 Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 220 Social Security Contributions 230 PSERS Retirement Contributions 240 Tuition Reimbursements 260 Workmen's Compensation 270 Grp Ins - Self Insurance Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 500 Other Purchased Services 550 Printing & Binding 580 Travel Total Other Purchased Services 600 Supplies 610 General Supplies 640 Books & Periodicals 650 Supplies - Technology Related Total Supplies 800 Other Oblects Total Other Objects Total 2100 Pupil Personnel Printed 10/ :05:0 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES 58, , , , , , Page EXP-13 Total BEF Elementary BEF Secondary 605, , , , , , , , , , , , , ,

43 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05: Guidance Services 100 Personnel Services-Salaries Total Personnel Services-Salarles 200 Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 220 Social Security Contributions 230 PSERS Retirement Contributions 240 Tuition Reimbursements 260 Workmen's Compensation 270 Grp Ins - Self Insurance Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Servjces Total Purchased Professional & Technical Services 500 Other Purchased Services 550 Printing & Binding 580 Travel Total Other Purchased Services 600 Supplies 610 General Supplies 640 Books & Periodicals 650 Supplies - Technology Related Total Supplies 800 Other Oblects Total Other Objects Total 2120 Guidance Services Elementarv 161, , , , , , , Secondarv 325, , , , , , , , , , , DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-14 Total BEF Elementary BEF Secondary 486, , , , , , , , , , , ,

44 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05: Psychological Services Elementarv 100 Personnel Services-Salaries Total Personnel Services-Salaries 200 Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 220 Social Security Contributions 230 PSERS Retirement Contributions 260 Workmen's Compensation 270 Grp Ins - Self Insurance Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 500 Other Purchased Services 580 Travel Total Other Purchased Services 600 Supplies 610 General Supplies 640 Books & Periodicals 650 Supplies - Technology Related Total Supplies Total 2140 Psychological Services 29, , , , , , , , , DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-15 Secondarv Federal Total BEF Elementarv BEF Secondarv 30, , , , , , , , , , , , , , , , , , , , , , ,210.47

45 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/ :05: Instructional Staff Elementary 100 Personnel Services-Salaries Total Personnel Services-Salaries 245, Personnel Services-Emplovee Benefits 210 Grp Ins - Contracted Provider 220 Social Security Contributions 230 PSERS Retirement Contributions 240 Tuition Reimbursements 250 Unemployment Compensation 260 Workmen's Compensation 270 Grp Ins - Self Insurance Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 400 Purchased Property Services 430 Repairs and Maintenance 440 Rentals Total Purchased Property Services 500 Other Purchased Services 550 Printing & Binding 580 Travel Total Other Purchased Services 600 Supplies 610 General Supplies 630 Food 640 Books & Periodicals 650 Supplies - Technology Related Total Supplies 800 Other Oblects Total other Objects Total 2200 Instructional Staff , , , , , , , , , , , , , Secondary 338, , , , , , , , , , , , , , , , DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-16 28, , , , , , , Total BEF Elementarv BEF Secondary 612, , , , , , , , , , , , , , , , , , ,778.42

46 PDE-2057 Annual Financial Report -06/30/2013 Fiscal Year End County: Berks 2300 Administration 100 Personnel Services-Salaries Total Personnel Services-Salaries 200 Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 220 Social Security Contributions 230 PSERS Retirement Contributions 240 Tuition Reimbursements 260 Workmen's Compensation 270 Grp Ins - Self Insurance 290 Other Employee Benefits Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 400 Purchased Property Services 430 Repairs and Maintenance 440 Rentals Total Purchased Property Services 500 Other Purchased Services 520 lnsurance General 530 Communications 540 Advertising 550 Printing & Binding 580 Travel Total Other Purchased Services 600 Supplies 610 General Supplies 630 Food 640 Books & Periodicals 650 Supplies - Technology Related Total Supplies 800 Other Objects Total Other Objects Total 2300 Administration Printed 10/ :05:1 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-17 Total BEF Elementarv BEF Secondarv 852, , , , , , , , , , , , , , , , , , , , , ,274,629.48

47 PDE-2057 Annual Financial Report -06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05: Board Services 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 500 Other Purchased Services 520 Insurance-General 540 Advertising Total Other Purchased Services 600 Supplies 610 General Supplies 630 Food Total Supplies 800 Other Objects Total Other Objects Total 2310 Board Services DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-18 Total BEF Elementarv BEF Secondarv , , , ,

48 PDE-2057 Annual Financial Report -06/30/2013 Fiscal Year End School: Brandywine Heights Area SD County: Berks 2330 Tax Assessment And Collection Services 100 Personnel Services-Salaries Total Personnel Services-Salaries 200 Personnel Services-Employee Benefits 220 Social Security Contributions Total Personnel Services-Employee Benefits 300 Purchased Professional & Technical Services Total Purchased Professional & Technical Services 600 Other Purchased Services 520 Insurance-General Total Other Purchased Services 600 Supplies 610 General Supplies Total Supplies Total 2330 Tax Assessment And Collection Services Printed 10/31/201312:05:1 DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-19 Total BEF Elementarv BEF Secondarv 21, , , , , , , , ,161.63

49 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks Printed 10/31/201312:05: Legal and Accounting Services 300 purchased Professional & Technical Services Total Purchased Professional & Technical Services Total 2350 Legal and Accounting Services DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-20 Total BEF Elementarv BEF Secondary 27, ,905.23

50 PDE-2057 Annual Financial Report-06/30/2013 Fiscal Year End County: Berks 2360 Office Of The Superintendent (Exec Dir.) Svcs. 100 Personnel Services-Salaries Total Personnel Services-Salaries 200 Personnel Services-Employee Benefits 210 Grp Ins - Contracted Provider 220 Social Security Contributions 230 PSERS Retirement Contributions 260 Workmen's Compensation 270 Grp Ins - Self Insurance 290 Olher Employee Benefits Total Personnel Services-Employee Benefits 300 Purchased Professional & Technjca! Services Total Purchased Professional & Technical Services 400 Purchased Property Services 440 Rentals Total Purchased Property Services 500 Other Purchased Services 550 Printing & Binding 580 Travel Total Other Purchased Services 600 Supplies 610 General Supplies 630 Food 640 Books & Periodicals 650 Supplies - Technology Related Total Supplies 800 Other Ob!ects Total Other Objects Total 2360 Office Of The Superintendent (Exec Dir.) Svcs. Printed 10/31/201312:05:1 Elementary DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES Page EXP-21 Secondarv Total BEF Elementarv BEF Secondary 203, , , , , , , , , , ,