Annual Financial Report. Accuracy Certification Statement. For Fiscal Year Ending 6/30/2015. Pennsylvania Department of Education

Transcription

1 LEA Name: Bloomsburg Area SO Address : 728 E 5th St Bloomsburg, PA County: Columbia AUN Number: LEA Type: SD Annual Financial Report Accuracy Certification Statement For Fiscal Year Ending 6/30/2015 Pennsylvania Department of Education & Office of Comptroller Operations PDE-2056: Intermediate Unit PDE-2057: School District, AVTS/CTC, Charter School, and Special Prograrn Jointure CERTIFICATION: By signing this page l agree that the electronic data submitted is a complete and accurate statement of the financial operations and status of the local education agency for the fiscal year. It has been prepared in accordance with generally accepted accounting principles and established Commonwealth of PA reporting guidelines. I) istrator Signature Date f J /l?2.<ra~ut '?~-- efoard Secretary~ Michael Upton (570) Ext :4422 Contact Person Contact Person Telephone Number 111 upton@bloomsd.k 12. pa.us (570) Contacl Person E~mail Address Contact Person Fax Nun1ber Printed t 1/17/201511:39:50 AM Page 1

2 Audit Certification Annual Financial Report: For Fiscal Year Ending 6/30/2015 (Pursuant to PA School Code Section 218(b)) LEA Name : Bloomsburg Area SD AUN Number: County : Columbia This certification is applicable to: D Orig. Annual Financial Report submitted to Comptroller Operations:~, Date D Annual Financial Report revisions submitted on:,, Date Auditing Firm: Audit Certification Due: 12/31/2015 Indicate if the school audit was completed prior to submission of this form D Yes, audit has been completed D No, audit has not been completed Auditor Contact Name: Auditor Phone: Auditor CERTIFICATION: By signing this page I agree that the financial statements of the school have been properly audited as noted above pursuant to Article XXIV, and in the auditor's professional opinion, the Annual Financial Report (PDE-2057) submitted on the date referenced is materially consistent with the audited financial statements. Chief School Administrator Board Secretary Signature Date Signature Date Michael Upton (570) Ext :4422 Contact Person Contact Person Telephone Number mupton@bloomsd.k12.pa.us (570) Contact Person Address Contact Person Fax Number Printed 11/25/2015 3:31:28 PM Page 2

3 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:29 PM Balance Sheet - Governmental Funds (NAG) Page - 1 of4 Amounts Expressed ih Whole Do!lat'S Assets And Deferred Outflows Of Resources General Fund (1fil Public Purpose In!fil LW Pth.er.Compl Ap Capital Reserve { (ill Capital Reserve ml Other Capital Projects Func;t Qfil Assets 0100 Cash and Cash Equivalents 0110 Investments 13,204,828 1,581,000 1,486,141 1, Taxes Receivable 589, Due From Other Funds 0141 Due From Other Governments 0142 State Revenue Receivable 0143 Federal Revenue Receivable 338,160 33, Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 300, Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets 16,047,080 1,486,141 1, Deferred Outflows of Resources T otai Assets And Deferred Outflows Of Resources 16,047,080 1,486,141 1,319 Page 3

4 PDE-2057 Annual Financial Report -06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:29 PM Balance Sheet. Governmental Funds (NAG) Page. 2 of4 Amounts Expressed in Whole Dollars Debt Service Mm Permanent Wl Total Governmental ~ Assets And Deferred Outflows Of Resources Assets 0100 Cash and Cash Equivalents ,692, O Investments 1,581, Taxes Receivable 0130 Due From Other Funds 589, Due From Other Governments 0142 State Revenue Receivable 0143 Federal Revenue Receivable 0145 Other tntergovernmenta! Revenue Receivable 338,160 33, Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 300, Prepaid Expenses (Expenditures) O 190 Other Current Assets Total Assets 0910 Deferred Outflows of Resources ,535,003 Total Assets And Deferred Outflows Of Resources ,535,003 Page 4

5 PDE~2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:29 PM Balance Sheet -Governmental Funds (NAG) Page- 3 of4 Amounts Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Fund Balances General Fund U!ll Public Purpose Trust lll) Other Compt Approved (W Capital Reserve ( ill) Capital Reserve l1aill LW Other Capital Projects Fund Q!!l Liabilities 0400 Due to Other Funds 37, Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 0430 Contracts Payable 240,203 20, Current Portion of Long~ Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 1,925, Payroll Deductions and Withholding 235, Unearned Revenues 589, Other Current Liabilities Total Liabilities 0950 Deferred Inflows of Resources 3.027, Fund Balances 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 10,648,830 1, Assigned Fund Balance 0850 Unassigned Fund Balance Total Fund Balances Total Liabilities, Deferred Inflows Of Resources And Fund Balances 2,370, , ,465, Page 5

6 PDE-2057 Annual Financial Report-06/30/2015 Fiscal Year End LEA: Printed 11/25/20153:31:29 PM Bloomsburg Area SD Amounts Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities Permanent Wl - Total Governmental Balance Sheet - Governmental Funds (NAG) Page- 4 of Due to Other Funds 0411 Due to Other Governments 37, Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 0430 Contracts Payable 260, Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 1,925, , ,097 Total Liabilities 0950 Deferred Inflows of Resources 3,048,024 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 ,319 10,649,293 1,465,743 2,370,624 14,486,979 17,535,003 Page 6

7 PDE-2057 Annual Financial Report-06/30/2015 Fiscal Year End Printed 11/25/20153:31:31 PM Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Page- 1 of4 Revenues Amounts Expressed in Wfioi-e Dollars General Fund f1qj Public Purpose Trust Lm Other Compt Athletic I Activity mu ~Rital Reserve (690, 1850) till 6000 Revenue from Local Sources 13,409, Revenue from State Sources 9,150, Revenue from Federal Sources 432,717 Total Revenues 22,993,593 Expenditures 1000 Instruction 12,613, Support Services 7,047, Operation of Non-Instructional Services 579, Facilities Acquisition, Construction and Improvement Services 5110 Debt Service 65, Refund of Prior Year Revenues I Receipts Short-Term Borrowing - Interest and Costs Total Expenditures 20,306,427 Excess (Deficiency~ Of Revenues Over Expenditures 2,687,166 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 lnterfund Transfers - IN 9400 Sale of or Compensation for Loss of Fixed Assets 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 lnterfund Transfers - Out 2,046, Transfers Out to Component Units/Primary Governments Total Other Financing Sources (Uses) (2,046,289) Page 7

8 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/20153:31:31 PM Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Page- 2 of4 Revenues Amounts Expressed in Whole oojiars Capital Reserve (1431) ml Other Capital Proie~ Fund ruu Debt Service ~ Permanent Wl Total Governmental Funds 6000 Revenue from Local Sources 7000 Revenue from State Sources 8000 Revenue from Federal Sources Total Revenues Expenditures 1,945 1, ,411,873 9,150, ,717 22,995, Instruction 2000 Support Services 3000 Operation of Non-Instructional Services 4000 Facilities Acquisition, Construction and Improvement Services 5110 Debt Service 5130 Refund of Prior Year Revenues I Receipts 5140 Short-Term Borrowing- Interest and Costs 83, , , ,842,480 12,613,577 7,132, , ,854 1,907, Total Expenditures Excess {Deficiency) Of Revenues Over Expeliditures 299,242 (297,297) 237,377 (237,354) 1,843,430 (1,843,429) 22,686, ,086 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 lnterfund Transfers - IN 9400 Sale of or Compensation for Loss of Fixed Assets 9710 Transfers from Component Units 200,000 1,843,430 2,043, 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 lnterfund Transfers - Out 5300 Transfers Out to Component Units/Primary Governments 2,046,660 Total Other Financing Sources (Uses) 200,000 1,843,430 (2,859) Page 8

9 PDE-2057 Annual Financial Report 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31 :31 PM Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Page - 3 of 4 Amounts ];xpr8ssed fn Whole Dollars General Fund (1Q) Public Purpose Trust Other Compt Approved Athletic I Special And Extraordinary Items 9920 Special Items - Gains 9930 Extraordinary Items - Gains 5520 Special Items - Losses 5530 Extraordinary Items - Losses Net Change lh Fund Balances 640,877 Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 12,378,577 Fund 13atal1Ce - End Of Yeai" 13,019,454 Page 9

10 PDE-2057 Annual Financial Report -06/30/2015 Fiscal Year End Printed 11/25/2015 3:31 :31 PM Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Page- 4of4 Amounts Expressed i.n Whdie Oq.llars Special And Extraordinary Items Ca.Pltal Re5:.erve (1431) ml Other Capital Projects Fun_c;i LW.Oebt Service.(4fil Permanent {!!Q) Total Governmental ~ 9920 Special Items - Gains 9930 Extraordinary Items - Gains 5520 Special Items - Losses 5530 Extraordinary Items - Losses Net ChdnQe In Fund Balances (97,297) (237,354) 306,227 Fund Balance 0001 Fund Balance - Beginning of Flsca! Year 1,563, , ,180,752 Fi.Ind Balance - End Of Year 1,465,743 1, ,486,979 Page 10

11 PDE-2057 Annual Financial Report-06/30/2015 Fiscal Year End LEA: Bloomsburg Area SO Printed 11/25/2015 3:31 :32 PM Statement of Net Position - Proprietary Funds (NAP) Page- 1 of2 Amounts Expressed in Whole Oo!lars Assets And Deferred Outflows Of Resources Food Service (ill Child Care Operaiions um. QJher Enterprise Fun~ ill) 1.mfilllitl_Sfil.vi ce { 9} Current Assets 0100 Cash and Cash Equivalents 197, , Investments 0130 Due From Other Funds 37,555 37, Due From Other Governments 0142 State Revenue Receivable Federal Revenue Receivable 14,431 14, Due from Primary Government 0147 Due from Component Unit 0150 Other Rece!vables 0170 Inventories 20,390 20, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Current Assets 270, ,956 Noncurrent Assets 0211 Land 0212 Site Improvements (Net) 0220 Buildings and Building Improvements (Net) 7,714 7, Machinery, Equipment and Furniture (Net) 69,608 69, Construction in Progress 0260 Long Term Prepayments 0290 Other Noncurrent Assets T ot01 Noncurrent Assets 77,322 77, Deferred Outflows of Resources T0t3.I Assets And Deferred Outflows Of Resources 348, ,278 Page 11

12 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31 :32 PM Statement of Net Position - Proprietary Funds (NAP) Page- 2of2 Amourits Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Net Position Food Service fill Child Care Operations rui Qttler Enterprise Funds {W lnternal Service (fil!) Current Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0413 Due to Component Unit 0420 Accounts Payable 0430 Contracts Payable 3,746 3, Current Portion of Long~ Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 43,740 43, Unearned Revenues 0490 Other Current Liabilities 14,492 14,492 Total Current Liabilities Noncurrent Liabilities 61,978 61, o Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0599 Other Long-Term Liabilities Total Noncurrent Liabilities Total Liabilities 0950 Deferred Inflows of Resources 61,978 61,978 Net Position 0791 Invested in Capital Assets, Net of Related Debt 0008 Restricted Net Position ( ) 77,322 77, Unrestricted Net Position Tot.ti Net Position Total Liabilities And Deferred Inflows Of Resources And Net Position 208, , , , , ,278 Page 12

13 PDE-2057 Annual Financial Report-06/30/2015 Fiscal Year End Printed 11/25/2015 3:31 :34 PM Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Page-1of2 Amounts Expressed ih Whole DOiiars Operating Revenues 6600 Food Service Revenue 0071 Charges for Services 0072 Other Operating Revenue Tdtal OpE?rating Revenyes Operating Expenses 100 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 740 Depreciation 810 Dues and Fees 890 Miscellaneous Expenditures Total Operating Expenses Operating Income (Loss)_ Non Operating Revenues {Expenses) 6500 Earnings on Investments 6920 Contributions and Donations from Private Sources 6930 Gains or Losses on Sale of Fixed Assets 6991 Refunds of a Prior Year Expenditure 7000 Revenue from State Sources 8000 Revenue from Federal Sources 820 Claims and Judgments Against the LEA 830 Interest TOTAL Non Operating Revenues (Expenses) Income (Loss) 13efore Contributions And Transfers Food Servit;e Lill 301, , , ,052 9, ,550 11,265 5, ,299 (488,215) , , ,903 23,688 Child Care Operations Other Enterprise Funds 301, , , ,052 9, ,550 11,265 5, ,299 (488,215) , , ,903 23,688 Page 13

14 PDE-2057 Annual Financial Report. 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31 :34 PM Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Page. 2 of2 Amounts Expressed in Whole Dd!la_rs Contributions And Transfers 5200 lnterfund Transfers - Out 5300 Transfers Out to Component Units/Primary Governments 9300 lnterfund Transfers~ IN 9500 Capital Contributions 9700 Transfers IN From Component Units/Primary Governments Chcirlge in Net POsition 0002 Net Position - Beginning of Fiscal Year 0003 Accounting Changes I Residual Equity Transfers Net Position End Of Year Food Service (ill 3,230 26, , ,300 Child Care Operations Other Enterprise Funds Internal Service LW 3,230 26, , ,300 Page 14

15 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:36 PM Statement of Cash Flows. Proprietary Funds (CFP) Page - 1 of 3 Am_ourits Expressed iil Whole Dollars Cash Flows From Operating Activities 0011 Cash Received From Users 0012 Cash Received From Assessments Made to Other Funds 0013 Cash Received From Earnings on Investments 0014 Cash Received From Other Operating Revenue 0015 Cash Payments to Employees For Services 0016 Cash Payments For Insurance Claims 0017 Cash Payments to Suppliers For Goods and Services 0018 Cash Payments For Other Operating Expenses Net Cash Provided By (Used For) Operating Activities Cash Flows From Non-Capital Financing Activities 0021 Local Sources State Sources 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 I Comp Unit 0028 Refund of Prior Year Expenditures Net Cash Prov By {Used for) Non-Capital Financing Activities Cash Flows From Capital and Related Financing Activities 0031 Fae Acq, Const, and Imp Gain I (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 Nei Cash Prov By (Used for) Capital and Related Financing Activities Cash Flows From Investing Activities 0041 Earnings on Investments Purchase of Inv Securities I Deposits to Inv Pools 0043 Withdrawals from Investment Pools 0044 Proceeds from Sale and Maturity of Inv Securities 0045 Loans Received (Paid) Net Cash Prov By (Used for) Investing Activities Food Service (ill Child Care Operations Other!=nterprise Funds &) (@ 303, , , , , , , ,219 (744,999) (744,999) (47,404) (47,404) 27,244 27, , , , , Internal Service(60) Page 15

16 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:36 PM Statement of Cash Flows - Proprietary Funds (CFP) Page- 2of3 Net Increase (Decrease) in Cash Flows Food Servic~ Lill (374,972) Child Care Operations Other Enterprise Funds {W lfilu (374,972) Internal Servi~!filU 0004 Cash and Cash Equivalents Beginning of Year 572, ,592 Cash and.cash Equivalents at Year End 197, , Operating Income (Loss) per REP (488,215) (488,215) Adjustments 0051 Depreciation and Net Amortization 11,265 11, Provision for UncollectibJe Accounts 0053 Other Adjustments 0054 (lnc) Dec fn Accounts Receivable ( ) 0055 Advances to Other Funds (0160) 0056 (Inc) Dec in Inventories (0170) 1,915 1, {Inc) Dec in Prepaid Expenses (0180) 0058 {Inc) Dec in Other Current or Noncurrent Assets 0059 Inc (Dec) in Accounts Payable (0400~0450) 3,746 3, Inc (Dec) in Accrued Salaries/Benefits (0461) 3,591 3, Inc (Dec) in Payroll Deductions/Withholding (0462) 0062 Inc (Dec) in Unearned Revenue (0480) 2,752 2, Inc (Dec) in Other Current or Noncurrent Liabilities (280,053) (280,053) Total Adjustments (256,784) (256,784) Cash Provided By (Used for) Total (744,999) (744,999) Page 16

17 PDE-2057 Annual Financial Report-06/30/2015 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 11/25/2015 3:31 :36 PM Page - 3 of 3 COMBINED STATEMENT OF CASH FLOWS SCHEDULE OF NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES Explanation of Transaction and Balance Sheet Effect Tota.I Amount Page 17

18 PDE-2057 Annual Financial Report-06/30/2015 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) LEA: Bloomsburg Area SD Printed 11/25/2015 3:31:37 PM Page- 1 of4 Amounts Expressed in Whole Dollars Private Purpose Trust Investment Trust (ill {1~ Pension Trust llil Other Assets And Deferred Outflows Of Resources Assets 0100 Cash and Cash Equivalents 271, , 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) T Ota I Assets 0910 Deferred Outflows of Resources 271, ,620 TOtal Ass~ts And Deferred Outflows Of Resources 271, ,620 Page 18

19 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31 :37 PM Statement of Net Position - Fiduciary Funds (NAF) Page - 2 of4 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Discrete Component Uni lw Discr~te GomD.Qnent!)_nit. um I9taLFiduciary Funds Assets 0100 Cash and Cash Equivalents 408, 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 408, Deferred Outnows of Resources Total Assets And Deferred Outflows Of Resources 408,841 Page 19

20 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) LEA: Bloomsburg Area SO Printed 11/25/2015 3:31:37 PM Page - 3 of 4 ArTlounts Expressed in Whole Dollars Private Purpose Trust [ill Investment Trust ill) Pension Trust ruj Other Liabilities, Deferred Inflows Of Resources And Net Position Llabillties 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 137, Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities Total Liabiilties 0950 Deferred Inflows of Resources 137,620 Net Position 0791 Invested in Capita! Assets, Net of Related Debt 0009 Restricted Net Position ( ) 0799 Unrestricted Net Position 271,221 Total Net Position 271,221 Total Liabilities, Deferred Inflows Of Resources And Net Position 271, ,620 Page 20

21 PDE-2057 Annual Financial Report- 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:37 PM Statement of Net Position - Fiduciary Funds (NAF) Page - 4 of 4 Amounts Expressed in Who!e Dollars Liabilities, Deferred Inflows Of Resources And Net Position.Discrete Component Units _{!!_fil Discrete Component Units Wl Jotal Fiduciary Fu_nds 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 137, Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities Total Liabilities 0950 Deferred Inflows of Resources 137,620 Net Position 0791 Invested in Capita! Assets, Net of Related Debt 0009 Restricted Net Position ( ) 0799 Unrestricted Net Position 271,221 Total Net Position Total Liabilities, Deferred Inflows Of Resources And Net Position 271, ,841 Page 21

22 PDE~2057 Annual Financial Report 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:38 PM Statement of Changes in Net Position ~ Fiduciary Funds (CNAF) Page 1 of1 Additions Amounts Expressed in Whole Do!tclrs Private Purpose Trust Lill Investment Trust ml Pension Trust fill Discrete Component Units WJ Discret~ 11 tompo11ent Units 1W Total Fiducia[Y_ Funds 0091 Gifts and Contributions 0092 Other Additions Deductions 29, , Scholarships Awarded 0094 Other Deductions Charige In Net Position 0006 Net Position - Beginning of Fiscal Year 0007 Net Position Held in Trust for Pension Benefits 26,250 3, ,490 26,250 3, ,490 Net Position - End of Fiscal Year 271, ,221 Page 22

23 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:38 PM Detail of General Fund Revenues and Other Financing Sources - (REV) Page- 1 of4 Revenue Reported In Current Year Current Year Tax Accrual Prior Year Tax Accrual Taxes Collected In Current Year R~venue from Local Sources 6111 Current Real Estate Taxes 6112 Interim Real Estate Taxes 6113 Public Utility Realty Taxes 6114 Payments in Lieu of Current Taxes - State I Local 6120 Current Per Capita Taxes, Section Current Act 511 Per Capita Taxes 6143 Current Act 511 Local Services Taxes 6151 Current Act 511 Earned Income Taxes 6153 Current Act 511 Real Estate Transfer Taxes 6411 Delinquent Real Estate Taxes 6420 Delinquent Per Capita Taxes, Section Delinquent Local Enabling Taxes - Flat Rate Assessments 6452 Delinquent Act 511 Occupation Taxes 6500 Earnings on Investments 6700 Revenues from LEA Activities 6832 Federal IDEA Revenue Received as Pass Through 6836 Federal ARRA Race to the Top Revenue Received as Pass Through 6910 Rentals 6920 Contributions and Donations from Private Sources 6941 Regular Day School Tuition 6944 Receipts from Other LEAs in Pennsylvania - Education 6991 Refunds of a Prior Year Expenditure 6999 Other Revenues Not Specified Above TOTAL Revenue from Local Sources $9,038, $11, $16, $109, $27, $27, $49, $2,839, $248, $538, $3, $3, $ $40, $51, $221, $ $18, $98, $3, $21, $25, $15, $13,409, $9,038, $11, $16, $109, $27, $27, $49, $2,839, $248, $538, $3, $3, $ $12,914, Page 23

24 PDE-2057 Annual Financial Report-06/30/2015 Fiscal Year End Printed 11/25/2015 3:31 :38 PM Detail of General Fund Revenues and Other Financing Sources - (REV) Page - 2 of4 Revenue Reported In Current Year Revenue from State Sources 7110 Basic Education Funding 7160 Tuition for Orphans Subsidy 7271 Special Education funds for School-Aged Pupils 7310 Transportation (Pupil and Nonpublic/CS) 7320 Rental and Sinking Fund Payments I Building Reimbursement Subsidy 7330 Health Services (Medical, Dental, Nurse, Act 25) 7340 State Property Tax Reduction Allocation 7505 Ready to Learn Block Grant 7810 State Share of Social Security and Medicare Taxes 7820 State Share of Retirement Contributions TOTAL Revenue from State Sources $5,370, $80, $939, $372, $356, $31, $489, $184, $322, $1,002, $9,150, Page 24

25 PDE-2057 Annual Financial Report-06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:38 PM Detail of General Fund Revenues and Other Financing Sources - (REV) Page- 3of4 Revenue Reported In Current Year Revenue from Federal Sources 8514 NCLB, Title J - Improving the Academic Achievement of the Disadvantaged 8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 8820 Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program TOTAL Revehue from Federal Sources $343, $81, $7,078, 17 $432,717,17 Page 25

26 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:38 PM Detail of General Fund Revenues and Other Financing Sources - (REV) Page- 4of4 Revenue Reported In Current Year Other Financlng Sources 9400 Sale of or Compensation for Loss of Fixed Assets TOTAL Other Financing Sources TOTAL FROM ALL SOURCES $ $ $22,993, $12,914, Page 26

27 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31 :39 PM Summary of General Fund Revenues and Other Financing Sources (REVS) Page - 1 of 1 Revenue from Local Sources Revenue from State Sources Revenue from Federal Sources Other Financing Sources TOTAL FROM ALL SOURCES $13,409, $9,150, $432, $ $22,993, Page 27

28 PDE-2057 Annual Financial Report /2015 Fiscal Year End Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP) Page M 1 of Instruction 100 Personnel Services - Salaries 100 Personnel Services - Salaries Total Personnel Services -Salaries 200 Personnel Services - Emgl~enefits 210 Group Insurance - Contracted Provider 220 Social Security Contributions 230 Retirement Contributions 250 Unemployment Compensation 260 Workers' Compensation Total Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 322 Professional Educational Services - lus 324 Professional Educational Services - Employee Training and Development Services 330 Other Professional Services Tdtal Purchased Professional and Technical Services 400 Purchased Property Services 430 Repairs and Maintenance Services 440 Rentals Total Purc,hased Property Services 500 Other Purchased Services 510 Student Transportation Services 530 Communications 550 Printing and Binding 561 Tuition To Other School Districts Within the State 562 Tuition To Pennsylvania Charter Schools 564 Tuition To Career and Technology Centers 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 569 Tuition - Other 580 Travel 594 IU Payment By Withholding for Institutionalized Children's Programs - Special Classes 599 Other Miscellaneous Purchased Services TOtal Other Purchased Services 600 fui~ 610 General Supplies 620 Energy 630 Food 640 Books and Periodicals 650 Supplies & Fees - Technology Related rota1 Suppiies 700 Property 750 Equipment - Original and Additional Total _Property Page 28 $6,889, $6,889, $1,534, $513, $1,459, $3,677,77 $91, $3,602, $152, $31, $48, $232,306,03 $4, $50, $55,273,71 $30, $ $5, $131, $276, $804, $2, $253, $8, $ $ $1,515, $206, $ $1, $75, $1, $285, $23, $23,370.51

29 PDE-2057 Annual Financial Report -06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP) Page- 2 of nstruction 800 Other Objects 810 Dues and Fees 890 Miscellaneous Expenditures Total Other Objects Total 1000 Instruction $2, $7, $10, $12,613, Page 29

30 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses -(EXP) Page - 3 of 24 General Fund {10) 1100 Regular Programs - Elementary I Secondary 100 Personnel Services - Salaries 100 Personnel Services - Salaries Total Personnel Services - Salaries 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider 220 Social Security Contributions 230 Retirement Contributions 250 Unemployment Compensation 260 Workers' Compensation Tot~I Person,nel Services -,Employee Benefits 300 Purchased Professional and Technicais_ervices 322 Professional Educational Services - lus 324 Professional Educational Services - Employee Training and Development Services 330 Other Professional Services Total Purchased Professional and Technical Services 400 Purchased Property Services 430 Repairs and Maintenance Services 440 Rentals Total Purchased Property Services 500 Other Purchased Service~ 510 Student Transportation Services 530 Communications 550 Printing and Binding 562 Tuition To Pennsylvania Charter Schools 568 Tuition To Private Residential Rehabilitative Institutions (PRR!) [In-State] and Detention Centers 569 Tuition - Other 580 Travel 599 Other Miscellaneous Purchased Services Total dther Purchased Services 600 Supplies 610 General Supplies 630 Food 640 Books and Periodicals 650 Supplies & Fees - Technology Related Total Supplies 700 Property 750 Equipment - Original and Additional Total Property 800.9ther Q_.Pjects 810 Dues and Fees 890 Miscellaneous Expenditures Elementary Secondary Federal Total $2,784, $2,108, $455, $5,348, $2,784, $2,108, $455, $5,348, $631, $471, $100, $1,203, $207, $157, $34, $399, $588, $449, $97, $1,135, $1, $1, $3, $45, $45, $91, $1,475, $1,126,40,0.49 $232, $2,833, $72.73 $72.73 $26, $26, $21, $4, $ $27, $ $ $21, $4, $27, $53, $ $3, $4, $30, $19, $50, $31, $23, $55, $17, $6, $24, $ $6.87 $ $3, $2, $5, $25, $194, $219, $ $ $1, $79.99 $ $ $ $4, $ $5, $ $ $ $48, $208, $ $257, $102, $56, $3, $162, $ $ $ $1, $58, $9, $4, $73, $ $54.95 $1, $161, $67, $8, $238, $4, $14, $19, $4, $14, $19, $ $ $1, $ $6, $7, Page 30

31 POE-2057 Annual Financial Report -06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP) Page- 4of Regular Programs - Elementary I Secondary Total Other Objects Elementary $1,706,59 Secondary $7, Tu1el $9,074,00 Total 1100 Regular Programs -Elementary I Secondary $4,530, $3,562, $724,054,49 $8,816,565,97 Page 31

32 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End LEA: Printed 11/25/20153:31:41 PM 111 O Regular Programs Bloomsburg Area SD 100 Personn~L$.!![Vices - Salaries 100 Personnel Services - Salaries Total Personnel Services - Salaries 200 Personnel_.SJ~.rvices - Employee Benefits 210 Group Insurance - Contracted Provider 220 Social Security Contributions 230 Retirement Contributions 250 Unemployment Compensation 260 Workers' Compensation Total Personnel Services - Employee Benefits 300 Purchased f>_rofessional and Technic11I Services 322 Professional Educational Services -!us 324 Professional Educational Services - Employee Training and Development Services 330 Other Professional Services Tciiiil Purchased Professional and Technical Services 400 Purchased Property Services 430 Repairs and Maintenance Services 440 Rentals Total Purchased Property Services 500 Other Purch_asect_~ervices 510 Student Transportation Services 530 Communications 550 Printing and Binding 562 Tuition To Pennsylvania Charter Schools 568 Tuition To Private Residential Rehabilitative Institutions (PRR!) [In-State] and Detention Centers 569 Tuition - Other 580 Travel 599 Other Miscellaneous Purchased Services Total Other Purchased Services 600 Supplies 610 Genera! Supplies 630 Food 640 Books and Periodicals 650 Supplies & Fees - Technology Related total Supp!les 700 Property 750 Equipment - Original and Additional Total P,roperty 800 Other OJtig~J!i 810 Dues and Fees 890 Miscellaneous Expenditures Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP} Page - 5 of 24 Elementary Secondary Federal Total $2,784, $2,108, $ $4,893, $2,784, $2, 108,833,35 $ $4;893, $631, $471, $1.102, $207, $157, $10.13 $365, $588, $449, $28.33 $1,038, $1, $1, $3, $45, $45, $91, $1,475, $1,126, $38.46 $2,601, $72.73 $72.73 $25, $25, $21, $4, $26, $ $ $21, $4, $25, $51, $ $3, $4, $30, $19, $50, $31, $23, $55, $17, $6, $24, $ $6.87 $ $3, $2, $5, $25, $194, $219, $ $ $1, $79.99 $ $ $ $4, $4, $ $ $ $48, $208, _,, $257, $102, $56, $159, $ $ $ $58, $9, $68, $ $ $161, $67, $229, $4, $14, $19, $4, $14, $19, $ $ $1, $ $6, $7, Page 32

33 PDE-2057 Annual Financial Report 06/30/2015 Fiscal Year End LEA: Bloomsburg Area SO Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses (EXP) Page 6 of Regular Programs Elementary Secondary Total Total Other Objects $1, $7, $9, Total 1110 Regular Programs $4,530, $3,562, $25, $8,117, Page 33

34 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP) Page. 7 of Federally-Funded Regular Programs 100 Personnel Servlc.es Salaries 100 Personnel Services - Salaries Total Personnel Services - S.:ifaries 200 Personnel Services - EmR.l9.Y,e Benefits 210 Group Insurance - Contracted Provider 220 Socia! Security Contributions 230 Retirement Contributions Total Personnel Services Employee Ben.e{its 300 PurchasectProfe. ional and Technical Services 322 Professional Educational Services - lus 324 Professional Educational Services - Employee Training and Development Services Totcli Purchased Professional and Technical Servjces 500 Pth"~Le.Yrchased Services 580 Travel Total Other Purchased Services 600,S_Y.Jm.!iil 610 General Supplies 630 Food 640 Books and Periodicals 650 SuppHes & Fees - Technology Related Total Supplies Total 1190 Federally-Funded Regular Programs Elementary Secondary Federal Total $455, $455, $455, $455,101,82 $100, $100, $34, $34, $97, $97, $232, $232, $1, $1, $ $ $2, $2, $ $ $ $ $3, $3, $ $ $4, $4, $54.95 $54.95 $8, $8, $698, $698, Page 34

35 PDE-2057 Annual Financial Report-06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures.and Other Financing Uses- (EXP) Page - 8 of Special Programs - Elementary I Secondary 100 Personnel Services - Salaries 100 Personnel Services - Salaries Total Persohriel Services - Salaries 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider 220 Social Security Contributions 230 Retirement Contributions Total Personnel Services Employee Benefits 300 Purchased Professional and Terjmlc;;al Service. 322 Professional Educational Services -!us 324 Professional Educational Services~ Employee Training and Development Services 330 Other Professional Services Total Purchased Professional and Technical Services 500 Other Purchased Services 510 Student Transportation Services 561 Tuition To Other School Districts Within the State 562 Tuition To Pennsylvania Charter Schools 569 Tuition - Other 580 Travel 594!U Payment By Withholding for Institutionalized Children's Programs - Special Classes Total Other Purchased Services 600 Supplies 610 General Supplies 640 Books and Periodicals 650 Supplies & Fees - Technology Related Total Supplies 700 ~erty 750 Equipment" Original and Additional TOtal Property 800 Qf.bfil_Qhjects 810 Dues and Fees 890 Miscellaneous Expenditures Total Other Objects Total 1200 Special Programs~ Elementary I Secondary Elementary Secondary Federal Total $328, $325, $473, $1,127, $328, $325, $473, $1,127, $71, $79, $99, $249, $25, $23, $34, $83, $70, $65, $100, $236, $166, $168,o44.45 $234, $569, $47, $48, $95, $ $1, $1, $3, $1, $ $46, $48, $49, $50, $48, $147, $ $5, $6, $95, $7, $ $57, $57, $104, $145, $249, $1, $ $ $2, $ $ $ $202, $216, $702,37 $41 8;920.0() $9, $3, $13, $26, $1, $66.10 $ $1, $45.98 $45.98 $10, $3, $13, $28, $3, $3, $3, $3,904,20 $ $ $ $ $ $ $1, $762, $763, $771, $2,297, Page 35

36 PDE-2057 Annual Financial Report Fiscal Year End LEA: Bloomsburg Area SO Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP) Page - 9 of24 General Fund {10) 1210 Life Skills Support 100 Personnel Services Salaries 100 Personnel Services~ Salaries Total Personnel Services - Salaries 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider 220 Social Security Contributions 230 Retirement Contributions Total Personne_l Services - Employee Benefits 300 Purchased Professional and Tecl)nical Services 330 Other Professional Services Tot.ii Purchased Professional and Technical Services 500 Other Purchased Services 510 Student Transportation Services 580 Travel Total Other Purchased Services..; 600 Supplies 610 General Supplies 640 Books and Periodicals total Supplies 700 Property 750 Equipment - Original and Additional t Ota! Property 800 OthQJ Objects 890 Miscellaneous Expenditures Total Other Objects Total 1210 Life Skills Support Elementary Secondary Federal Tu!fil $14, $ $102, $146, $14, $29, $102, $146, $5, $11, $11, $28, $1, $2, $7, $11, $3, $6, $21, $31, $9,853,89 $19, $41,481,39 $71, $16.12 $32.24 $48.36 $16,12 $32,24 $48,36 $ $5, $6, $18.53 $18.53 $ $5,609,99 $18.53 $6, $2, $2, $ $5, $6.65 $66.10 $72.75 $2, $2, $ $6,013,15 $3, $3, $3,904,20 $3, $ $ $198,00 $ $31,278,29 $57, $144, $234,215,33 Page 36

37 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11125/ :41 PM Detail of Governmental Fund Expenditures and Other Financing Uses (EXP) Page - 10 of Sensory Support 100 Personnel Services - Salaries 100 Personnel Services - Salaries rota, Personnel Services Salaries 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider 220 Social Security Contributions 230 Retirement Contributions Total Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 322 Professional Educational Services -!us 324 Professional Educational Services - Employee Training and Development Services 330 Other Professional Services Total Purchased Professional and Technical Services 500 ~urchasedj)ervices 580 Travel totitl Other Purchased Services 600 fumplies 610 General Supplies Total Supplies 800 Other Objects 810 Dues and Fees Total Other Objects Total 1220 Sensory Support Elementary Secondary Federal I.oll!l $95, $95, $95, $95, $18, $18, $7, $7, $20, $20, $46, $46, $8, $13, $21, $1, $1, $1, $ $1, $9, $13, $1, $25, $ $29.83 $248,40 $ $ $29.83 $ $ $ $ $ $1, $ $ $ $1, $ $ $ $ $11, $14, $144, $169, Page 37

38 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP} Page- 11 of Emotional Support 100 Personnel Services - ~alaries 100 Personnel Services - Salaries Toti!! Personnel Services - Salaries 200 Personnel Services Employee Benefits 210 Group Insurance - Contracted Provider 220 Social Security Contributions 230 Retirement Contributions Total Personnel Services - E.mployee Benefits 300 Purchased Professional and Te~t1oical Services 322 Professional Educational Services - lus 324 Professional Educational Services - Employee Training and Development Services Total Purchased Professional and Technical Services 500 Other Purchased Services 561 Tuition To Other School Districts Within the State 569 Tuition - Other 580 Travel Total Other Purchased Services 600 Supplies 610 Genera! Supplies 640 Books and Periodicals Total Supplies 800 QJher Objects 810 Dues and Fees Total Other Objects Total 1230 Emotional Support Elementary Secondary federal Total $134, $134, $134, $134, $20, $20, $10, $10, $28, $28, $59, $59, $37, $34, $72, $ $ $37, $34, $ $72, $95, $7, $102, $104, $145, $249, $ $ $1, $200, $152, $ $353, $93.67 $ $4, $5, $ $ $93.67 $ $5, $5, $ $ $ $ $237, $187, $200, $625, Page 38

39 PDE-2057 Annual Financial Report-06/30/2015 Fiscal Year End LEA: Bloomsburg Area SO Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP) Page - 12 of 24 General Fund {10) 1240 Academic Support 100 Personnel Services - Salaries 100 Personnel Services - Salaries tbtai Personnel Services -Salaries 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider 220 Social Security Contributions 230 Retirement Contributions Total Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 324 Professional Educational Services - Employee Training and Development Services Total PurChased ProfessiOnal and Technical Services 500 Other Purchased Services 562 Tuition To Pennsylvania Charter Schools 580 Travel Total Other Purchased Services 600 Supplies 610 Genera! Supplies 640 Books and Periodicals 650 Supplies & Fees - Technology Related Total Supplies Total 1240 Academic Support Elementary Secondary Federal Total $314, $295, $140, $750, $314, $295, $140; $750, $65, $67, $48, $182, $24, $20, $9, $54, $67, $59, $29, $155, $157, $148, $87, $393, $ $1, $ $2, $ $1, $ $2, $57, $57, $ $ $ $ $57, $57, $6, $ $6, $13, $1, $1, $45.98 $45.98 $7, $ $6, $14, $480, $503, $234, $1,218, Page 39

40 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End LEA: Bloomsburg Area SO Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses - {EXP) Page - 13 of Learning Support - Public Elementary Secondary 100 Personnel Servlqes - Salaries 100 Personnel Services - Salaries $298, $239, $140, $678, Total Personnel Services - Salaries $298, $239, $140, $678,201 ; Personnfill,jliyjces - Employee Benefits 210 Group Insurance - Contracted Provider 220 Social Security Contributions 230 Retirement Contributions $61, $22, $64, $56, $16, $47, $48, $9, $29, $166, $49, $140, TOt.al Personnel Services - Employee Benefits $148, $120, $87, $356, Purchased Professional.and Technical Services 324 Professional Educational Services - Employee Training and Development Services Total Purchased Professional and Technical Services $ $ $ $ $ $ $ $ Other Purchased Ser~!~!:! Tuition To Pennsylvania Charter Schools TOtal Other Purchased Services 600 fu!p-p.!l~li 610 General Supplies 640 Books and Periodicals 650 Supplies & Fees - Technology Related Total Supplies $6, $1, $45.98 $7, $57, $57, $ $ $6, $6, $57, $57, $13, $1, $45.98 $14, Total 1241 Learning S~pport -Public $454, $417, $234, $1,106, Page 40

41 PDE-2057 Annual Financial Report -06/30/2015 Fiscal Year End Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP) Page - 14 of Gifted Support 100 ~.r.sonnttl_s,.g..rvices - Salaries 100 Personnel Services - Salaries rotai Personnel Services - Salaries 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider 220 Social Security Contributions 230 Retirement Contributions Total Personnel Services - EifiPloyee senefits 300 Purchased Professional and Technical $ervi~e:. 324 Professional Educational Services - Employee Training and Development Services Total Purchased Professional and Technical Services 500 Other Purchased Services 580 Travel Total Other Purchased Services Total 1243 Gifted Support Elementary Secondary Federal Total $15, $56, $72, $15, $56, $72,453,84 $3, $11, $15, $1, $4, $5, $3, $12, $15, $8, $28, $36,561,60 $ $1, $1, $507,95 $1, $1, $ $ $ $209,18 $ $ $25, $86, $111,167,04 Page 41

42 PDE-2057 Annual Financial Report~ 06130/2015 Fiscal Year End Printed 11/25/2015 3:31:41 PM Detail of Governmental Fund Expenditures and Other Financing Uses - {EXP) Page - 15 of Physical Support 300 Purchased Professional and Tei;:J.1nJ.cal Services 322 Professional Educational Services -!us 330 Other Professional Services Total Purchased Professional and Technical Services 600 fum.ru.!fili 610 General Supplies total Supplies Total 1260 Physical Support Elementary Secondary Federal Total $ $ $ $46, $46, $ $242,98 $46, $46, $76.99 $23.10 $ $ $76.99 $23.10 $ $ $ $ $46, $47, Page 42