Annual Financial Report

Transcription

1 LEA Name : Address : County : 680 Fourth Street Palmerton, PA Annual Financial Report Accuracy Certification Statement For Fiscal Year Ending 6/30/2018 Pennsylvania Department of Education & Office of Comptroller Operations PDE-2056: Intermediate Unit PDE-2057: School District, AVTS/CTC, Charter School, and Special Program Jointure AUN Number : LEA Type : Carbon SD CERTIFICATION: By signing this page I agree that the electronic data submitted is a complete and accurate statement of the financial operations and status of the local education agency for the fiscal year. It has been prepared in accordance with generally accepted accounting principles and established Commonwealth of PA reporting guidelines. Chief School Administrator Signature Date Board Secretary Signature Date Ryan P Kish Contact Person rkish@palmerton.org Contact Person Address (610) Ext : Contact Person Telephone Number Contact Person Fax Number Printed 10/26/2018 3:30:39 PM Page 1

2 Audit Certification Annual Financial Report: For Fiscal Year Ending 6/30/2018 (Pursuant to PA School Code Section 218(b)) LEA Name : AUN Number : County : Carbon Audit Certification Due: 12/31/2018 This certification is applicable to the Annual Financial Report data submitted through the Consolidated Financial Reporting System on: Date Auditing Firm: 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 Ryan P Kish (610) Ext : Contact Person Contact Person Telephone Number rkish@palmerton.org Contact Person Address Contact Person Fax Number Printed 10/26/2018 3:30:41 PM Page 2

3 No. 008 SECTION: LOCAL BOARD PROCEDURES PALMERTON AREA SCHOOL DISTRICT TITLE: ORGANIZATION CHART ADOPTED: November 11, 2003 REVISED: February 16, 2016 Board of School Directors Superintendent Secretary Business Administrator Business Office Secretarial Staff Food Service Manager Athletic Coordinator Coaches Cafeteria Support Staff High School Principal Instructional Staff Support Staff Secretarial Staff Students Junior High Principal Instructional Staff Support Staff Secretarial Staff Students Elementary Building Principals Instructional Staff Support Staff Secretarial Staff Students Director of Special Education Services Secretary School Psychologist(s) Special Education Instruction & Gifted Staff School Nurses Healthroom Technicians Director of District Facilities Custodial & Maintenance Staff Director of Curriculum & Instruction and Director of Technology Secretary Secretary Central Registration & Student PIMS Technology Support Staff Page 1 of 1 Page 3

4 Annual Financial Report - 06/30/2018 Fiscal Year End Validations Printed 10/26/2018 3:31:18 PM Page - 1 of 1 Val Number Description Justification Revenue Detail: AFR amount must equal PDE FAI System amount. 7110, AFR Rev Detail: $6,572, , PDE FAI System: $6,572, Basic Education adjustment received 08/2018 that was booked as a receivable. The adjustments pertained to the 13-14, 14-15, fiscal years. Page 4

5 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/26/2018 3:30:41 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 13,366, Investments 0120 Taxes Receivable 1,442, Due From Other Funds 0141 Due From Other Governments 260, State Revenue Receivable 1,109, Federal Revenue Receivable 47, Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 2, Inventories 68, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $16,297, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $16,297,769 Page 5

6 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/26/2018 3:30:41 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 5,669,825 1,082,169 20,118, Investments 0120 Taxes Receivable 1,442, Due From Other Funds 0141 Due From Other Governments 260, State Revenue Receivable 1,109, Federal Revenue Receivable 47, Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 2, Inventories 68, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $5,669,825 $1,082,169 $23,049, Deferred Outflows of Resources Page - 2 of 4 Total Assets And Deferred Outflows Of Resources $5,669,825 $1,082,169 $23,049,763 Page 6

7 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/26/2018 3:30:41 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 18, Due to Other Governments 50, Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 356, Contracts Payable 0440 Current Portion of Long-Term Debt 62, Short-Term Payables 0461 Accrued Salaries and Benefits 1,506, Payroll Deductions and Withholding 1,153, Unearned Revenues 1,167, Other Current Liabilities 744 Total Liabilities $4,316, Deferred Inflows of Resources Fund Balances 0810 Nonspendable Fund Balance 68, Restricted Fund Balance 80, Committed Fund Balance 3,276, Assigned Fund Balance 8,556, Unassigned Fund Balance Total Fund Balances $11,981,075 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $16,297,769 Page 7

8 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/26/2018 3:30:41 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 18, Due to Other Governments 50, Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 717,551 1,074, Contracts Payable 0440 Current Portion of Long-Term Debt 62, Short-Term Payables 0461 Accrued Salaries and Benefits 1,506, Payroll Deductions and Withholding 1,153, Unearned Revenues 1,167, Other Current Liabilities 744 Total Liabilities $717,551 $5,034, Deferred Inflows of Resources Fund Balances 0810 Nonspendable Fund Balance 68, Restricted Fund Balance 5,669, ,618 6,114, Committed Fund Balance 3,276, Assigned Fund Balance 8,556, Unassigned Fund Balance Page - 4 of 4 Total Fund Balances $5,669,825 $364,618 $18,015,518 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $5,669,825 $1,082,169 $23,049,763 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 10/26/2018 3:30:43 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 19,135, Revenue from State Sources 12,345, Revenue from Federal Sources 417,002 Total Revenues $31,898,424 Expenditures 1000 Instruction 19,113, Support Services 7,432, Operation of Non-Instructional Services 941, Facilities Acquisition, Construction and Improvement Services 5110 Debt Service 2,155, Refund of Prior Year Revenues / Receipts Total Expenditures $29,642,315 Excess (Deficiency) Of Revenues Over Expenditures $2,256,109 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 9710 Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 5120 Debt Service Refunded Bonds 5150 Bond Discounts 5200 Interfund Transfers Out 76, Transfers Out to Component Units/Primary Governments Total Other Financing Sources (Uses) ($76,651) 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 10/26/2018 3:30:43 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 79,539 66,811 19,282, Revenue from State Sources 12,345, Revenue from Federal Sources 417,002 Total Revenues $79,539 $66,811 $32,044,774 Expenditures 1000 Instruction 19,113, Support Services 101,690 7,533, Operation of Non-Instructional Services 941, Facilities Acquisition, Construction and Improvement Services 9,599,722 9,599, Debt Service 2,155, Refund of Prior Year Revenues / Receipts Total Expenditures $9,701,412 $39,343,727 Excess (Deficiency) Of Revenues Over Expenditures $79,539 ($9,634,601) ($7,298,953) 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 9710 Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 5120 Debt Service Refunded Bonds 5150 Bond Discounts 5200 Interfund Transfers Out 76, Transfers Out to Component Units/Primary Governments Page - 2 of 4 Total Other Financing Sources (Uses) ($76,651) 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 10/26/2018 3:30:43 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 $2,179,458 Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 9,801,616 Fund Balance - End Of Year $11,981,074 Page 11

12 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 10/26/2018 3:30:43 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 $79,539 ($9,634,601) ($7,375,604) Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 5,590,286 9,999,220 25,391,122 Fund Balance - End Of Year $5,669,825 $364,619 $18,015,518 Page 12

13 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 10/26/2018 3:30:44 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 14,628 14, Investments 0130 Due From Other Funds 18,134 18, Due From Other Governments 0142 State Revenue Receivable 1,160 1, Federal Revenue Receivable 17,676 17, Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 1,420 1, Inventories 40,384 40, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Current Assets $93,402 $93,402 Noncurrent Assets 0211 Land 0212 Site Improvements (Net) 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) 208, , Construction in Progress 0260 Long Term Prepayments 0290 Other Noncurrent Assets Total Noncurrent Assets $208,217 $208, Deferred Outflows of Resources 155, ,165 Total Assets And Deferred Outflows Of Resources $456,784 $456,784 TOTAL Internal Service (60) Page 13

14 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 10/26/2018 3:30:44 PM Page - 2 of 2 Amounts Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Net Position Current Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0413 Due to Component Unit Food Service (51) Child Care Operations (52) Other Enterprise (58) 0420 Accounts Payable 6,036 6, Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 46,614 46, Payroll Deductions and Withholding 0480 Unearned Revenues 6,086 6, Other Current Liabilities Total Current Liabilities $58,736 $58,736 Noncurrent Liabilities 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 2,915 2, Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 44,741 44, Net Pension Liability 1,043,806 1,043, Other Noncurrent Liabilities Total Noncurrent Liabilities $1,091,462 $1,091,462 Total Liabilities $1,150,198 $1,150, Deferred Inflows of Resources 9,057 9,057 Net Position 0791 Net Investment in Capital Assets 208, , Restricted Net Position ( ) 0799 Unrestricted Net Position (910,688) (910,688) Total Net Position ($702,471) ($702,471) Total Liabilities And Deferred Inflows Of Resources And Net Position $456,784 $456,784 TOTAL Internal Service (60) 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 10/26/2018 3:30:46 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 397, , Charges for Services 0072 Other Operating Revenue 14,793 14,793 Total Operating Revenues $412,412 $412,412 Operating Expenses 100 Personnel Services Salaries 304, , Personnel Services Employee Benefits 151, , Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 497, , Supplies 60,629 60, Depreciation 20,749 20, Dues and Fees Miscellaneous Expenditures Total Operating Expenses $1,034,134 $1,034,134 Operating Income (Loss) ($621,722) ($621,722) Non Operating Revenues (Expenses) 6500 Earnings on Investments 1,271 1, 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 103, , Revenue from Federal Sources 496, , Claims and Judgments Against the LEA 830 Interest TOTAL Non Operating Revenues (Expenses) $601,362 $601,362 TOTAL Internal Service (60) Income (Loss) Before Contributions And Transfers ($20,360) ($20,360) Page 15

16 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 10/26/2018 3:30:46 PM Page - 2 of 2 Amounts Expressed in Whole Dollars Contributions, Transfers, and Special and Extraordinary Items 5200 Interfund Transfers Out 5300 Transfers Out to Component Units/Primary Governments 5520 Special Items Losses 5530 Extraordinary Items Losses Food Service (51) Child Care Operations (52) Other Enterprise (58) 9300 Interfund Transfers - IN 76,651 76, Capital Contributions 9700 Transfers IN From Component Units/Primary Governments 9920 Special Items Gains 9930 Extraordinary Items Gains TOTAL Internal Service (60) Change In Net Position $56,291 $56, Net Position - Beginning of Fiscal Year (711,464) (711,464) 0003 Accounting Changes / Residual Equity Transfers (47,298) (47,298) Net Position - End Of Year ($702,471) ($702,471) Page 16

17 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 10/26/2018 3:30:48 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 444, , Cash Receipts From Assessments Made to Other Funds 0013 Cash Receipts From Earnings on Investments 0014 Cash Receipts From Other Operating Revenue 14,793 14, Cash Payments To Employees For Services 443, , Cash Payments For Insurance Claims 0017 Cash Payments To Suppliers For Goods and Services 603, , Cash Payments For Other Operating Expenses Net Cash Provided By (Used For) Operating Activities ($587,170) ($587,170) 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 76,651 76, 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 $593,986 $593,986 Cash Flows From Capital and Related Financing Activities 0031 Payments For Fac Acq, Const, and Imp Gain / (Loss) on Sale of Fixed Assets Proceeds From Extended Term Financing Principal Paid on Financing Agreements 0035 Interest Paid on Financing Agreements (Inc) Dec in Contributed Capital Net Cash Prov By (Used for) Capital and Related Financing Activities Cash Flows From Investing Activities 0041 Earnings on Investments ,271 1, Purchase of Inv Securities / Deposits to Inv Pools 0043 Receipts From Investment Pool Withdrawals 0044 Proceeds from Sale and Maturity of Inv Securities Page 17

18 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 10/26/2018 3:30:48 PM Page - 2 of Loans Received (Paid) Net Cash Prov By (Used for) Investing Activities $1,271 $1,271 Page 18

19 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 10/26/2018 3:30:48 PM Page - 3 of 4 Food Service (51) Child Care Operations (52) Other Enterprise (58) Net Increase (Decrease) in Cash Flows 8,087 8, Cash and Cash Equivalents Beginning of Year 6,541 6,541 Cash and Cash Equivalents at Year End $14,628 $14,628 TOTAL Internal Service (60) Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities 0005 Operating Income (Loss) per REP (621,722) (621,722) Adjustments 0051 Depreciation and Net Amortization 20,749 20, Provision for Uncollectible Accounts 0053 Other Adjustments 56,056 56,056 Effect of Changes in Assets, Liabilities, Deferred Outflows and Deferred Inflows 0054 (Inc) Dec In Accounts Receivable ( ) 47,218 47, Advances to Other Funds (0160) (76,651) (76,651) 0056 (Inc) Dec in Inventories (0170) (9,284) (9,284) 0057 (Inc) Dec in Prepaid Expenses (0180) 0058 (Inc) Dec in Other Current or Noncurrent Assets 0064 Deferred Outflows (0910) 87,117 87, Inc (Dec) in Accounts Payable ( ) (12,995) (12,995) 0060 Inc (Dec) in Accrued Salaries/Benefits (0461) (6,400) (6,400) 0065 Inc (Dec) in Net Pension Liabilities (0570) (63,354) (63,354) 0066 Inc (Dec) in Other Postemp Benefit Oblig (0560) (2,557) (2,557) 0061 Inc (Dec) in Payroll Deductions/Withholding (0462) 0062 Inc (Dec) in Unearned Revenue (0480) (2,575) (2,575) 0063 Inc (Dec) in Other Current or Noncurrent Liabilities 0067 Deferred Inflows (0950) (2,772) (2,772) Total Adjustments $34,552 $34,552 Cash Provided By (Used for) Total ($587,170) ($587,170) Page 19

20 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 10/26/2018 3:30:48 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 20

21 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/26/2018 3:30:49 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 16, , Investments 78, Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets $95,704 $115, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $95,704 $115,303 Activity (81) Page 21

22 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/26/2018 3:30:49 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 132, Investments 78, Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets $211, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $211,007 Page 22

23 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/26/2018 3:30:49 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 5, Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 114,529 Total Liabilities $5,957 $115, Deferred Inflows of Resources Net Position 0791 Net Investment in Capital Assets 0009 Restricted Net Position ( ) 0799 Unrestricted Net Position 89,747 Total Net Position $89,747 Total Liabilities, Deferred Inflows Of Resources And Net Position $95,704 $115,303 Page 23

24 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/26/2018 3:30:49 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 6, Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 114,529 Total Liabilities $121, Deferred Inflows of Resources Net Position 0791 Net Investment in Capital Assets 0009 Restricted Net Position ( ) 0799 Unrestricted Net Position 89,747 Total Net Position $89,747 Total Liabilities, Deferred Inflows Of Resources And Net Position $211,007 Page 24

25 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Changes in Net Position - Fiduciary Funds (CNAF) Printed 10/26/2018 3:30:49 PM Page - 1 of 1 Additions Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0091 Gifts and Contributions 2,978 2, Other Additions 4,390 4,390 Deductions 0093 Scholarships Awarded 10,225 10, Other Deductions Change In Net Position ($3,310) ($3,310) 0006 Net Position Beginning of Fiscal Year 93,057 93, Net Position Held in Trust for Pension Benefits Net Position - End of Fiscal Year $89,747 $89,747 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 10/26/2018 3:30:50 PM Page - 1 of 3 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 15,723, ,723, Public Utility Realty Taxes 18, , Payments in Lieu of Current Taxes - State / Local 5, , Current Per Capita Taxes, Section , , Current Act 511 Per Capita Taxes 34, , Current Act 511 Local Services Taxes 17, , Current Act 511 Earned Income Taxes 1,553, , , ,545, Current Act 511 Real Estate Transfer Taxes 202, , , , Delinquent Real Estate Taxes 908, , , , Delinquent Per Capita Taxes, Section 679 8, , , , Delinquent Local Enabling Taxes - Flat Rate Assessments 8, , , , Earnings on Investments 202, Revenues from LEA Activities 31, State Revenue Received from Other Pennsylvania Public LEAs Federal Revenue Received from Other Pennsylvania Public LEAs 8, Federal IDEA Revenue Received as Pass Through 339, Rentals Contributions and Donations from Private Sources 11, Summer School Tuition 1, Receipts from Other LEAs in Pennsylvania - Education 11, Other Revenues Not Specified Above 12, TOTAL Revenue from Local Sources $19,135, $275, $310, $18,549, 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 10/26/2018 3:30:50 PM Page - 2 of 3 Revenue from State Sources Revenue Reported In Current Year 7110 Basic Education Funding 6,572, Tuition for Orphans Subsidy 47, Special Education funds for School-Aged Pupils 1,140, Pupil Transportation Subsidy 412, Nonpublic and Charter School Pupil Transportation Subsidy 31, Rental and Sinking Fund Payments / Building Reimbursement Subsidy 422, Health Services (Medical, Dental, Nurse, Act 25) 34, State Property Tax Reduction Allocation 749, Ready to Learn Block Grant 303, State Share of Social Security and Medicare Taxes 491, State Share of Retirement Contributions 2,139, TOTAL Revenue from State Sources $12,345, Page 27

28 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 10/26/2018 3:30:50 PM Page - 3 of 3 Revenue from Federal Sources Revenue Reported In Current Year 8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 346, NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 60, NCLB, Title IV - 21St Century Schools 10, TOTAL Revenue from Federal Sources $417, TOTAL FROM ALL SOURCES $31,898, $275, $310, $18,549, Page 28

29 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS) Printed 10/26/2018 3:30:51 PM Page - 1 of 1 Revenue from Local Sources 19,135, Revenue from State Sources 12,345, Revenue from Federal Sources 417, Other Financing Sources TOTAL FROM ALL SOURCES $31,898, Page 29

30 Printed 10/26/2018 3:30:53 PM Page - 1 of Instruction Total 100 Personnel Services Salaries 100 Personnel Services Salaries 8,502, Total Personnel Services Salaries $8,502, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 1,331, Social Security Contributions 638, PSERS Retirement Contributions 2,733, Unemployment Compensation 6, Workers Compensation 89, Other Post-Employment Benefits (OPEB) 87, Total Personnel Services Employee Benefits $4,887, Purchased Professional and Technical Services 322 Professional Educational Services Ius 1,097, Professional Educational Services Employee Training and Development Services 1, Professional Educational Services Other 10, Other Professional Services 54, Technical Services 69, Total Purchased Professional and Technical Services $1,233, Purchased Property Services 430 Repairs and Maintenance Services 11, Rentals 38, Total Purchased Property Services $49, Other Purchased Services 510 Student Transportation Services 12, Communications 4, Printing and Binding Tuition To Other School Districts Within the State 24, Tuition To Pennsylvania Charter Schools 882, Tuition To Nonpublic Schools 704, Tuition To Career and Technology Centers 2,208, Tuition To Institutions of Higher Education and Technical Institutes 197, Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 11, Travel 4, Services Purchased Locally Total Other Purchased Services $4,051, Supplies 610 General Supplies 168, Food 2, Books and Periodicals 71, Supplies & Fees Technology Related 28, Total Supplies $271, Property 756 Capitalized Technology Hardware and Equipment Original 9, Page 30

31 Printed 10/26/2018 3:30:53 PM Page - 2 of Instruction Total 700 Property 766 Capitalized Technology Hardware and Equipment Replacement 105, Capitalized Technology Software - Replacement Total Property $115, Other Objects 810 Dues and Fees 1, Total Other Objects $1, Total 1000 Instruction $19,113, Page 31

32 Printed 10/26/2018 3:30:53 PM Page - 3 of Regular Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 3,626, ,859, , ,728, Total Personnel Services Salaries $3,626, $2,859, $242, $6,728, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 735, , , ,172, Social Security Contributions 271, , , , PSERS Retirement Contributions 1,169, , , ,164, Unemployment Compensation , , Workers Compensation 38, , , , Other Post-Employment Benefits (OPEB) 63, , , Total Personnel Services Employee Benefits $2,278, $1,562, $167, $4,007, Purchased Professional and Technical Services 324 Professional Educational Services Employee Training and Development Services Professional Educational Services Other 2, , , Technical Services 34, , , Total Purchased Professional and Technical Services $37, $37, $75, Purchased Property Services 430 Repairs and Maintenance Services 4, , , Rentals 23, , , Total Purchased Property Services $27, $19, $47, Other Purchased Services 510 Student Transportation Services 5, , Communications , Tuition To Pennsylvania Charter Schools 360, , , Travel Services Purchased Locally Total Other Purchased Services $367, $362, $729, Supplies 610 General Supplies 78, , , Food 2, , Books and Periodicals 39, , , Supplies & Fees Technology Related 10, , , Total Supplies $128, $119, $248, Property 756 Capitalized Technology Hardware and Equipment Original 5, , , Capitalized Technology Hardware and Equipment Replacement 51, , , Capitalized Technology Software - Replacement Total Property $57, $57, $115, Other Objects 810 Dues and Fees Total Other Objects $ $ Total 1100 Regular Programs Elementary / Secondary $6,524, $5,019, $409, $11,953, Page 32

33 Printed 10/26/2018 3:30:53 PM Page - 4 of Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 3,626, ,859, , ,526, Total Personnel Services Salaries $3,626, $2,859, $40, $6,526, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 735, , , ,118, Social Security Contributions 271, , , , PSERS Retirement Contributions 1,169, , , ,099, Unemployment Compensation , , Workers Compensation 38, , , Other Post-Employment Benefits (OPEB) 63, , , Total Personnel Services Employee Benefits $2,278, $1,562, $30, $3,870, Purchased Professional and Technical Services 324 Professional Educational Services Employee Training and Development Services Professional Educational Services Other 2, , , Technical Services 34, , , Total Purchased Professional and Technical Services $37, $37, $75, Purchased Property Services 430 Repairs and Maintenance Services 4, , , Rentals 23, , , Total Purchased Property Services $27, $19, $47, Other Purchased Services 510 Student Transportation Services 5, , Communications , Tuition To Pennsylvania Charter Schools 360, , , Travel Services Purchased Locally Total Other Purchased Services $367, $362, $729, Supplies 610 General Supplies 78, , , Food 2, , Books and Periodicals 39, , , Supplies & Fees Technology Related 10, , , Total Supplies $128, $119, $248, Property 756 Capitalized Technology Hardware and Equipment Original 5, , , Capitalized Technology Hardware and Equipment Replacement 51, , , Capitalized Technology Software - Replacement Total Property $57, $57, $115, Other Objects 810 Dues and Fees Total Other Objects $ $ Total 1110 Regular Programs $6,524, $5,019, $70, $11,614, Page 33

34 Printed 10/26/2018 3:30:53 PM Page - 5 of Federally-Funded Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 201, , Total Personnel Services Salaries $201, $201, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 54, , Social Security Contributions 15, , PSERS Retirement Contributions 65, , Workers Compensation 2, , Total Personnel Services Employee Benefits $137, $137, Total 1190 Federally-Funded Regular Programs $338, $338, Page 34

35 Printed 10/26/2018 3:30:53 PM Page - 6 of Special Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 734, , , ,456, Total Personnel Services Salaries $734, $481, $240, $1,456, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 106, , , Social Security Contributions 56, , , , PSERS Retirement Contributions 240, , , , Workers Compensation 7, , , , Total Personnel Services Employee Benefits $410, $205, $94, $710, Purchased Professional and Technical Services 322 Professional Educational Services Ius 548, , ,097, Professional Educational Services Employee Training and Development Services , Other Professional Services 28, , , Total Purchased Professional and Technical Services $577, $575, $1,153, Other Purchased Services 510 Student Transportation Services 3, , , Communications 1, , , Printing and Binding Tuition To Other School Districts Within the State 12, , , Tuition To Pennsylvania Charter Schools 80, , , Tuition To Nonpublic Schools 278, , , Tuition To Career and Technology Centers 305, , Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 5, , , Travel 1, , , Total Other Purchased Services $383, $689, $1,073, Supplies 610 General Supplies 5, , , Food Books and Periodicals Supplies & Fees Technology Related 3, , , Total Supplies $8, $6, $14, Other Objects 810 Dues and Fees Total Other Objects $ $ $ Total 1200 Special Programs Elementary / Secondary $2,115, $1,958, $335, $4,409, Page 35

36 Printed 10/26/2018 3:30:53 PM Page - 7 of Life Skills Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 143, , , Total Personnel Services Salaries $143, $74, $218, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 6, , , Social Security Contributions 10, , , PSERS Retirement Contributions 45, , , Workers Compensation 1, , Total Personnel Services Employee Benefits $63, $37, $100, Purchased Professional and Technical Services 324 Professional Educational Services Employee Training and Development Services Other Professional Services 2, , Total Purchased Professional and Technical Services $2, $ $2, Other Purchased Services 510 Student Transportation Services 3, , , Total Other Purchased Services $3, $3, $6, Supplies 610 General Supplies 1, , , Food Supplies & Fees Technology Related 1, , Total Supplies $3, $3, $7, Total 1210 Life Skills Support $216, $118, $335, Page 36

37 Printed 10/26/2018 3:30:53 PM Page - 8 of Sensory Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 127, , , , Total Personnel Services Salaries $127, $19, $11, $159, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 31, , , Social Security Contributions 10, , , PSERS Retirement Contributions 45, , , Workers Compensation 1, , Total Personnel Services Employee Benefits $89, $12, $101, Purchased Professional and Technical Services 330 Other Professional Services 14, , , Total Purchased Professional and Technical Services $14, $14, $29, Supplies 610 General Supplies , Total Supplies $ $ $1, Total 1220 Sensory Support $232, $47, $11, $292, Page 37

38 Printed 10/26/2018 3:30:53 PM Page - 9 of Academic Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 463, , , ,078, Total Personnel Services Salaries $463, $386, $229, $1,078, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 68, , , Social Security Contributions 34, , , , PSERS Retirement Contributions 149, , , , Workers Compensation 4, , , , Total Personnel Services Employee Benefits $257, $155, $94, $508, Purchased Professional and Technical Services 322 Professional Educational Services Ius , Professional Educational Services Employee Training and Development Services Other Professional Services 11, , , Total Purchased Professional and Technical Services $12, $12, $25, Other Purchased Services 510 Student Transportation Services Communications 1, , , Printing and Binding Tuition To Pennsylvania Charter Schools 80, , , Tuition To Career and Technology Centers 305, , Travel 1, , , Total Other Purchased Services $83, $389, $473, Supplies 610 General Supplies 2, , Books and Periodicals Supplies & Fees Technology Related 1, , , Total Supplies $3, $2, $6, Other Objects 810 Dues and Fees Total Other Objects $ $ $ Total 1240 Academic Support $821, $947, $323, $2,093, Page 38

39 Printed 10/26/2018 3:30:53 PM Page - 10 of Learning Support Public Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 449, , , ,054, Total Personnel Services Salaries $449, $376, $229, $1,054, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 66, , , Social Security Contributions 33, , , , PSERS Retirement Contributions 144, , , , Workers Compensation 4, , , , Total Personnel Services Employee Benefits $250, $151, $94, $496, Purchased Professional and Technical Services 322 Professional Educational Services Ius , Other Professional Services 11, , , Total Purchased Professional and Technical Services $12, $12, $24, Other Purchased Services 530 Communications 1, , , Printing and Binding Tuition To Pennsylvania Charter Schools 80, , , Tuition To Career and Technology Centers 305, , Travel 1, , , Total Other Purchased Services $83, $389, $472, Supplies 610 General Supplies 1, , Books and Periodicals Supplies & Fees Technology Related 1, , , Total Supplies $3, $2, $5, Other Objects 810 Dues and Fees Total Other Objects $ $ $ Total 1241 Learning Support Public $798, $932, $323, $2,055, Page 39

40 Printed 10/26/2018 3:30:53 PM Page - 11 of Gifted Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 14, , , Total Personnel Services Salaries $14, $9, $23, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 2, , Social Security Contributions 1, , PSERS Retirement Contributions 4, , , Workers Compensation Total Personnel Services Employee Benefits $7, $4, $12, Purchased Professional and Technical Services 324 Professional Educational Services Employee Training and Development Services Total Purchased Professional and Technical Services $ $ $ Other Purchased Services 510 Student Transportation Services Total Other Purchased Services $ $ $ Supplies 610 General Supplies Books and Periodicals Total Supplies $ $ Other Objects 810 Dues and Fees Total Other Objects $88.00 $88.00 $ Total 1243 Gifted Support $23, $14, $37, Page 40

41 Printed 10/26/2018 3:30:53 PM Page - 12 of Special Programs - Other Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 547, , ,095, Total Purchased Professional and Technical Services $547, $547, $1,095, Other Purchased Services 561 Tuition To Other School Districts Within the State 12, , , Tuition To Nonpublic Schools 278, , , Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 5, , , Total Other Purchased Services $296, $296, $592, Total 1290 Special Programs - Other Support $844, $844, $1,688, Page 41

42 Printed 10/26/2018 3:30:53 PM Page - 13 of Vocational Education Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 297, , Total Personnel Services Salaries $297, $297, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 38, , Social Security Contributions 22, , PSERS Retirement Contributions 96, , Workers Compensation 3, , Total Personnel Services Employee Benefits $160, $160, Purchased Property Services 430 Repairs and Maintenance Services 1, , Total Purchased Property Services $1, $1, Other Purchased Services 564 Tuition To Career and Technology Centers 1,902, ,902, Total Other Purchased Services $1,902, $1,902, Supplies 610 General Supplies 7, , Books and Periodicals Supplies & Fees Technology Related Total Supplies $8, $8, Total 1300 Vocational Education $2,370, $2,370, Page 42

43 Printed 10/26/2018 3:30:53 PM Page - 14 of Other Instructional Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries , , Total Personnel Services Salaries $ $20, $20, Personnel Services Employee Benefits 220 Social Security Contributions , , PSERS Retirement Contributions , , Workers Compensation Total Personnel Services Employee Benefits $ $8, $8, Other Purchased Services 563 Tuition To Nonpublic Schools 148, , Total Other Purchased Services $148, $148, Total 1400 Other Instructional Programs Elementary / Secondary $ $176, $177, Page 43