MARCH 26, :30p.m.

Transcription

1 EAST PENN SCHOOL DISTRICT BOARD OF SCHOOL DIRECTORS REGULAR BOARD MEETING AGENDA Board Room 800 Pine Street Emmaus, PA MARCH 26, :30p.m School Board Meeting Schedule January 8 & 22 February 12 & 26 March 12 & 26 April9 & 23 May 14 June 11 & 25 July 9 August 13 & 27 September 10 & 24 Octo her 8 & 22 November 12 December 3 (Re-organization) & 10 Vision Statement: Mission Statement: The East Penn School District will empower students to maximize their individual potential and become lifelong learners and contributors to a global society. The East Penn School District will provide a learning environment in which students become effective problem solvers, collaborators, critical thinkers, and communicators. EAST PENN ANONYMOUS STUDENT TIP LINE EAST PENN WEB PACE (610)

2 EAST PENN SCHOOL DISTRICT BOARD OF SCHOOL DIRECTORS REGULAR BOARD MEETING March 26, :30P.M. ORDER OF BUSINESS 1. CALL TO ORDER; PLEDGE OF ALLEGIANCE 2. EMMAUS HIGH SCHOOL SGA REPORT- Alex Comfort, Sophie Pickering 3. REQUESTS TO ADDRESS THE BOARD 4. APPROVAL OF MINUTES Motion by, Seconded by RESOLVED, That the Board of School Directors of East Penn SD approve the minutes of the March 12, 2018 Regular Board Meeting. 5. PRESENTATIONS a. Special Education Comprehensive Plan );> Dr. Linda Pekarik, Director of Special Education b. Proposed Final Budget (Exhibit #1) );> Mr. Robert Saul, Business Administrator );> Dr. Michael Schilder, Superintendent c. Debt Service Refinancing );> Mr. Scott Shearer, Managing Director - Public Financial Management );> Mr. Ken Phillips, RBC Capital Markets 6. REPORT OF THE SUPERINTENDENT OF SCHOOLS- Dr. Michael Schilder a. District Update 7. PERSONNEL Motion by Seconded by _ RESOLVED, That the Board of School Directors of East Penn SD approve the following personnel items, as recommended by the Superintendent: Page 1 EPSD - March 26, 2018 Board Agenda

3 a. Resignation(s) (Exh ibit #2) Name Position Building Effective Date Kristen Esser Instructional Assistant Eyer MS 3/26/18 Scott Horoshko Instructional Assistant Eye r MS 3/23/18 Edna Mae Kuhns Food Service Support Staff Jefferson ES 2/28/18 Debra Pratt Administrative Assistant, Administration 4/6/18 Student Services b. Genera l Leave of Abse nce(s) per CBA Name Position Bu ilding Effective Date Tara Mark Special Education Teacher Willow Lane ES 4/13/18-5/30/18 c. Fu ll-time Substitute Appointment(s) Name: Education Level: Undergraduate School: Assignment: Ce rtification: Experience: Sa lary: Effective: Michael Engler B.S. Degree Lock Haven University Special Educat ion Teacher- EHS (CPDL - B. Snellman) Instructional II: Elementary K-6; Mentally and/or Physically Handicapped K-12; Mid-Level Science Sept Present: East Penn SO; FTS - Specia l Ed. Teacher Nov Sept. 2017: Life Works Academy; Special Ed. Teacher July Nov. 2011: Radnor Township SO; FTS- Scie nce Teacher Sept Ju ne 2011: Central Bucks SO; Special Ed. Teacher Sept July 2001: North Penn SO; Special Ed. Teacher Feb June 1999: Bethlehem Area SO; FTS- Special Ed. Teacher $53,134; Year 2; B August 20, 2018 d. Confidential Assistant Appointment Name Debra Pratt Assignment Human Resources (resignation of A. Hitch) Salary $39,000 Effective Date 4/9/18 e. Administrative Assistant Appointment Name Joanne Howard Assignment Wescosville ES (resignation of R. Cruz) Salary/Hours $15.26/hr 35 hrs/wk Effective Date 4/9/18 f. Support Staff Appointment(s) Name Megan Snyder Assignment Instructional Assistant- Jefferson ES (Resignation of R. Roth) Salary/Hours $14.81/hr 29 hrs/wk Effective Date 3/27/18 Page 2 EPSD - M arch 26, 2018 Board Agenda

4 Name Wendy Ashelman Assignment Staff Assistant- Shoemaker ES (Resignation of G. Mitchell) Salary/Hours $14.81/hr 12.5 hrs/wk Effective Date 3/27/18 g. Addition to the Guest Teacher List Name Wendy Denton Summer Fastenberg Tarik Haddad Kimberly Heidler Albert Jibilian Elizabeth Lees Corey Lentz David McFadden Mariella Miller Name Thomas Murgitroyde Abigail Obembe Erick Reinhard Anthony Rozanski Sandra S abo Tania Scriff Leslie Smeltz Ellen Switzer h. Addition to the Per Diem Substitute List Katherine Fuller Dawn Kohler Robert McKenna Matthew Schmoyer Samantha Sesok Health Room Nurse Instructional Assistant Elementary PK-4 Grades 4-8; Science 7-8; English 7-8 lnstructiona I/ Staff Assistant 8. BUSINESS OPERATIONS a. Approval of the Bill List Motion by, Seconded by RESOLVED, That the Board of School Directors of East Penn SD approve the attached bill list and that the Treasurer be authorized to issue checks and vouchers in the amounts indicated, as per Exhibit #3. b. Treasurer's Report Motion by Seconded by _ RESOLVED, That the Board of School Directors of East Penn SD approve the Treasurer's Report for month ended February 2018, as per Exhibit #4. c. Disbursement of Funds Motion by Seconded by RESOLVED, That the Board of School Directors of East Penn SD authorize the expenditure of funds from the Capital Reserve Fund, as per Exhibit #5. Page 3 EPSD - M arch 26, 2018 Board Agenda

5 d. Use of District Facilities- Group IV Organizations Motion by, Seconded by RESOLVED, That the Board of School Directors of East Penn SD grant Circle of Seasons Charter School, 8380 Mohr Lane, Fogelsville, PA, permission to rent the auditorium at LM MS on May 22, 2018 for their musical production. Rental Fees Auditorium (rehearsal) Auditorium (event) $100/hr $105/hr e. Approval of Proposal- Memorial Field Turf Replacement Motion by, Seconded by RESOLVED, That the Board of School Directors of East Penn SD approve the proposal for the Memorial Field turf replacement as per the Keystone Purchasing Network (KPN) pricing from FieldTurf USA, Inc., 7445 Cote-de-Liesse Road, Suite 200, Montreal, Quebec H4T 1G2, in the amount of $514, (Capital Reserve), as per Exhibit #6. f. Contracts/Agreements Motion by Seconded by RESOLVED, That the Board of School Directors of East Penn SO approve the following contract/ agreement, as per Exhibit #7: Vendor Arthur J. Gallagher Risk Management Services, Inc. Type of Contract/Agreement Insurance Broker Compensation Agreement Amount $48,000.00/year 9. CURRICULUM a. Educational Conferences Motion by, Seconded by RESOLVED, That the Board of School Directors of East Penn SO approve the estimated expenses for the individuals attending educational conferences, as per Exhibit # OTHER EDUCATIONAL ENTITIES a. Carbon Lehigh Intermediate Unit- Report >- Board Member: Ms. Allen 11. LEGISLATIVE a. Report- Mr. Ballard Page4 EPSD- March 26, 2018 Board Agenda

6 12. ANNOUNCEMENTS a. No Executive Session: Monday, March 26, 2018 b. Next Board Meeting: Monday, April 9, :30p.m. 13. ADJOURN PageS EPSD-March 26, 2018 Board Agenda

7 EXHIBITS March 26, 2018

8 EXHIBIT #1 EAST PENN SCHOOL DISTRICT PROPOSED FINAL BUDGET Supporting Documentation March 26, 2018 Attached: PDE-2028 Proposed Final General Fund Budget Summary of Revenue, Expenditures, and Fund Balance Revenue Comparison Expenditure Comparison Summary of Changes

9 EAST PENN SCHOOL DISTRICT Proposed Final Budget KEY POINTS March 26, 2018 SUMMARY OF BUDGET FINANCES Total budget Total budget increase Retirement rate Projected charter school costs Employee salary increase Employer health insurance increase Millage Tax increase Budgetary reserve Budgetary reserve: percentage of total budget Ending fund balance (includes budgetary reserve) Fund balance: percentage of total budget $153,262,763 $4,675, % $4,937,220 $1,610,025 $194, % $7,298, % $13,038, % SUMMARY OF DISTRICT PRIORITIZED NEEDS Programs and Resources Full Day Kindergarten Technology Plan- Phase 2 Elementary Math program Student Information System Elementary Science program Personnel Full Day Kindergarten teachers LMMS teacher Elementary ESL teacher EHS Special Education teacher EHS Instructional Assistants (2) $206,000 $888,000 $450,000 $180,000 $165,000 $850,000 $85,000 $85,000 $85,000 $36,000 Page 1

10 LEA Name : East Penn SO Class : 2 AUN Number : PROPOSED FINAL GENERAL FUND BUDGET Fiscal Year County : Lehigh General Fund Budget Approval Date of Adoption of the General Fund Budget: President of the Board - Original Signature Required Date Secretary of the Board - Original Signature Required Date Chief School Administrator - Original Signature Required Date Robert E Saul Contact Person (61 0) Extn : Telephone Extenslon rsaul@eastpennsd.org Address Printed 3120/2018 3:05:43 PM Page 1 Page 2

11 {10/2010) CERTIFICATION OF ESTIMATED ENDING FUND BALANCE FROM GENERAL FUND BUDGET 24 PS SCHOOL DISTRICT : COUNTY : AUN : East Penn SO Lehigh No school district shall approve an increase in real property taxes unless it has adopted a budget that includes an estimated, ending unreserved undesignated fund balance (unassigned) less than or equal to the specified percentage of its total budgeted expenditures: Total Budgeted Expenditures Less Than or Equal to $11,999,999 Between $12,000,000 and $12,999,999 Between $13,000,000 and $13,999,999 Between $14,000,000 and $14,999,999 Between $15,000,000 and $15,999,999 Between $16,000,000 and $16,999,999 Between $17,000,000 and $17,999,999 Between $18,000,000 and $18,999,999 Greater Than or Equal to $19,000,000 Fund Balance % Limit {less than or equal to) 12.0% 11.5% 11.0% 10.5% 10.0% 9.5% 9.0% 8.5% 8.0% Did you raise property taxes in SY {compared to )? Yes No If yes. see information below. taken from the General Fund Budget. Total Budgeted Expenditures Ending Unassigned Fund Balance Ending Unassigned Fund Balance as a percentage {%) of Total Budgeted Expenditures $ $ % The Estimated Ending Unassigned Fund Balance is within the allowable limits. Yes No I hereby certify that the above Information is accurate and complete. SIGNATURE OF SUPERINTENDENT DATE DUE DATE: AUGUST 15,2018 Printed 3/20/2018 3:05:44 PM Page 2 Page 3

12 (03/2006) CERTIFICATION OF USE OF PDE-2028 FOR PUBLIC INSPECTION OF PROPOSED BUDGET 24 PS 6-687(a)(1) School District Name : County : AUN Number : Ea_st Penn SD Lehigh Section 687{a)(1) of the School Code requires the president of the board of school directors of each school district to certify to the Department of Education that the proposed budget was prepared, presented and will be made available for public inspection using the uniform form prepared and furnished by the Department of Education. I hereby certify that the above information is accurate and complete. SIGNATURE OF SCHOOL BOARD PRESIDENT DATE DUE DATE: IMMEDIATELY FOLLOWING ADOPTION OF PROPOSED FINAL GENERAL FUND BUDGET Printed 3/20/2018 3:05:45 PM Page 3 Page 4

13 Final General Fund Budget LEA: East Penn SO Printed 3/20/2018 3:05:46 PM Validations Page- 1 of 1 Val Number Description Jystjfjcatjoo 1010 Budget Approval Date is required before submission on Contact Screen and cannot be a future dale Tax Data: The difference between (a) Assessed Value Exclusion per Homestead multiplied by (b) number of Approved Homesteads/Farmsteads multiplied by real estate tax rate and (c) Approximate Dollar Value of Homestead Exclusions should be within 2% of (c) Approximate Dollar Value of Homestead Exclusions. (Ax B X TR) - C: $1,826, C X 2%: $36, As of this date, homestead and farmstead data has not been released by the county assessment office Ending Fund Balance Entry and Budgetary Reserve: If 5900 Budgetary Reserve is not equal to 0, a justification must be entered below. The budgetary reserve represents funds set aside for unpredictable changes in the costs of goods and services, as well as the occurrence of events that are vaguely predictable during budget preparations Ending Fund Balance Entry and Budgetary Reserve: if 0850 Estimated Ending Unassigned Fund Balance is not equal to 0, a justification must be entered below. The unassigned ending fund balance is an estimate of funds remaining at the end of the fiscal year, which are not designated for a specific future purpose. Page 4 Page 5

14 Final General Fund Budget LEA : East Penn SO Printed 3/20/2018 3:05:47 PM Estimated Revenues and Other Financing Sources: Budget Summary Page - 1 of 1 ITEM AMOUNTS Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance Committed Fund Balance 0840 Assigned Fund Balance 0850 Unassigned Fund Balance 7,298,000 5,720,949 Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year $ Estimated Revenues And Other Financing Sources 6000 Revenue from Local Sources 7000 Revenue from State Sources 8000 Revenue from Federal Sources 9000 Other Financing Sources ,303,549 1,161,678 Total Estimated Revenues And Other Financing Sources Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation $145, $ Page 5 Page 6

15 Final General Fund Budget LEA: East Penn SD Printed :05:47 PM Estimated Revenues and Other Financing Sources: Detail Page- 1 of 2 Amount REVENUE 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 6150 Current Act 511 Taxes- Proportional Assessments 6400 Delinquencies on Taxes Levied I Assessed by the LEA 6500 Earnings on Investments 6700 Revenues from LEA Activities 6800 Revenues from Intermediary Sources I Pass-Through Funds 6910 Rentals 6940 Tuition from Patrons 6990 Refunds and Other Miscellaneous Revenue REVENUE FROM LOCAL SOURCES REVENUE FROM STATE SOURCES 7110 Basic Education Funding 7160 Tuition for Orphans Subsidy 7271 Special Education funds for School-Aged Pupils 7311 Pupil Transportation Subsidy 7312 Nonpublic and Charter School Pupil Transportation Subsidy 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 REVENUE FROM STATE SOURCES REVENUE FROM FEDERAL SOURCES 8514 NCLB, Title I- Improving the Academic Achievement of the Disadvantaged 8515 NCLB, Title II- Preparing, Training and Recruiting High Quality Teachers and Principals 8516 NCLB, Title Ill- Language Instruction for Limited English Proficient and Immigrant Students 8517 NCLB, Title IV- 21St Century Schools 8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) 94,892, ,700 94,860 10,890 10,805,512 1,782, , ,580 1,366,410 51, ,560 52,290 $110,499,536 11,813, ,600 3,314,206 1,856, ,220 1,073, , , ,924 2,430,819 10,639,193 $34,303, , ,074 36,313 13, ,615 Page 6 Page 7

16 Final General Fund Budget LEA: East Penn SO Printed 3/20/2018 3:05:47 PM Estimated Revenues and Other Financing Sources: Detail Page- 2 of 2 Amount REVENUE FROM FEDERAL SOURCES 8820 Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program REVENUE FROM FEDERAL SOURCES TOTAL ESTIMATED REVENUES AND OTHER SOURCES 19,990 $1,161, ,964,763 Page 8 Page 7

17 Final General Fund Budget AUN: East Penn SD Printed :05:48 PM Real Estate Tax Rate (RETR) Report Multi-County Rebalancing Based on Methodology of Section of School Code Page- 1 of 3 Act 1 Index (current): 2.8% Calculation Method: Rate Approx. Tax Revenue from RE Taxes: Amount of Tax Relief for Homestead Exclusions Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation: $94,892,234 $ $96,718,786 $100,941,064 Lehigh Total Data a. Assessed Value b. Real Estate Mills Data c STEB Market Value d. Assessed Value e. Assessed Value of New Constrl Renov Calculations f Tax Levy (a b) Calculations g. Percent of Total Market Value II. h. Rebalanced Tax Levy (ftotal* g) i. Base Mills Subject to Index (h I a 1000) if no reassessment (hi (d-e) 1000) if reassessment Calculation of Tax Rates and Levies Generated $5, , $4,885,960,033 $5,476,343,800 $0 $97,406, % $ $5,386,065,000 $4,885,960,033 $5.476,343,800 $0 $97,406, % $97,406,986 j. Weighted Avg. Collection Percentage % % k. Tax Levy Needed $100,941,064 $100,941,064 (Approx. Tax Levy g) I Real Estate Tax Rate Ill. (kid* 1000) m. Tax Levy Generated by Mills ( d) $100,941,064 $100,941,064 n. Tax Levy minus Tax Relief for Homestead Exclusions $99,114,512 (m -Amount of Tax Relief for Homestead Exclusions) o. Net Tax Revenue Generated By Mills (n Est. Pet. Collection) Page 8 $94,892,234 Page 9

18 Final General Fund Budget AUN: East Penn SD Printed 3/20/2018 3:05:48 PM Real Estate Tax Rate (RETR) Report Multi-County Rebalancing Based on Methodology of Section of School Code Page- 2 of 3 Act 1 Index (current): 2.8% Calculation Method: Rate Approx. Tax Revenue from RE Taxes: Amount of Tax Relief for Homestead Exclusions Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation: $94,892,234 $ $96,718,786 $100,941,064 Lehigh Total Index Maximums p. Maximum Mills Based On Index (i (1 + Index)) q. Mills In Excess of Index (if (I > p), (I - p)) r. Maximum Tax Levy Based On Index IV. (p /1000 *d) s. Millage Rate within Index? (If I > p Then No) t. Tax Levy In Excess of Index (if (m > r), (m- r)) u.tax Revenue In Excess of Index (t Est. Pet. Collection) $101,812,350 Yes $0 $0 $101,812,350 $0 $0 V. Information Related to Property Tax Relief Assessed Value Exclusion per Homeslead Number of Homestead/Farmstead Properties Median Assessed Value of Homestead Properties $0.00 $204,400 Page 9 Page 10

19 Final General Fund Budget AUN: East Penn SO Printed 3/20/2018 3:05:48 PM Real Estate Tax Rate (RETR) Report Multi-County Rebalancing Based on Methodology of Section of School Code Page - 3 of 3 Act 1 Index (current): 2.8% Calculation Method: Rate Approx. Tax Revenue from RE Taxes: Amount of Tax Relief for Homestead Exclusions Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation: $94,892,234 $ $96,718,786 $100,941,064 Lehigh Total State Property Tax Reduction Allocation used for: Homestead Exclusions Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions Amount of Tax Relief from State/Local Sources $1,826,552 $0 Lowering RE Tax Rate $0 $1, $0 $1,826,552 Page 10 Page 11

20 Final General Fund Budget LEA : East Penn SO Printed 3/20/2018 3:05:49 PM Local Education Agency Tax Data REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511) Page- 1 of 1 CQQ.E 6111 Current Real Estate Taxes County Name Taxable Assessed Value Real Estate Mills Tax Lew Generated by Mills AmOunt of Tax Relief for Homestead Exclusions Tax Lew Minus Homestead Exclusions Percent Collected Net T i!x Bevenue Generi!ted By Mills Lehigh 5,476,343, ,941, % Totals: 5,476,343, ,941,064 1,826,552 99,114,512 X % 94,892,234.B.a1e. Estiml!ted Bevenue Current Per Capita Taxes. Section 679 Current Act 511 Taxes - Flat Rate Assessments Current Act 511 Per Capita Taxes Current Act 511 Occupation Taxes- Flat Rate $0.00 ~ 8dd'l Bat~ if a12121l Tax Levy $0.00 $ $0.00 $ Estimi!ted Bevenue Current Act 511 Local Services Taxes Current Act 511 Trailer Taxes Current Act 511 Business Privilege Taxes- Flat Rate Current Act 511 Mechanical Device Taxes- Flat Rate Current Act 511 Taxes. Other Flat Rate Assessments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $ Total Current Act 511 Taxes- Flat Rate Assessments Current Act 511 Taxes- Proportional Assessments Current Act 511 Earned Income Taxes Current Act 511 Occupation Taxes Current Act 511 Real Estate Transfer Taxes.B.a1e. Md'l Bille (i{ i!l2121l 0.500% 0.000% % 0.000% 0 Ti!X Levy 9,531, ,273,956 0 Estiml!ted Bevenue 9,531, ,273, Current Act 511 Amusement Taxes 0.000% 0.000% Current Act 511 Business Privilege Taxes Current Act 511 Mechanical Device Taxes- Percentage 0.000% 0.000% Current Act 511 Mercantile Taxes Current Act 511 Taxes. Other Proportional Assessments Total Current Act 511 Taxes- Proportional Assessments 10,805,512 10,805,512 Total Act 511, Current Taxes 10,805,512 Act 511 Tax Limit -> 4,885,960,033 X Market Value 12 Mills 58,631,520 (511 Limit) Page 11 Page 12

21 Final General Fund Budget Comparison of Tax Rate Changes to Index LEA : East Penn SO Printed 3/20/2018 3:05:50 PM Page- 1 of 1 Tax Rate Charged in: Additional Tax Rate Tax Percent Less than Charged in: Percent Less than Functio Description Change in or equal to Index Change in or equal to n Rate Index (Rebalanced) Rate Index (Rebalanced) 6111 Current R!;lal E~ta te Taxes Lehigh % Yes 2.8% Current Act 511 Taxes - Pro(lortional Assessments 6151 Current Act 511 Earned Income Taxes 0.500% 0.500% 0.00% Yes 2.8% 6153 Current Act 511 Real Estate Transfer Taxes 0.500% 0.500% 0.00% Yes 2.8% Page 12 Page 13

22 Final General Fund Budget LEA: East Penn SD Printed :05:50 PM Description 1000 Instruction Regular Programs - Elementary I Secondary 1200 Special Programs- Elementary I Secondary 1300 Vocational Education 1400 Other Instructional Programs- Elementary I Secondary 1500 Non public School Programs 1600 Adult Education Programs Total Instruction 2000 Support Services 2100 Support Services- Students 2200 Support Services - Instructional Staff 2300 Support Services - Administration 2400 Support Services - Pupil Health 2500 Support Services - Business 2600 Operation and Maintenance of Plant Services 2700 Student Transportation Services 2800 Support Services - Central 2900 Other Support Services Total Support Services 3000 Operation of Non-Instructional Services 3200 Student Activities 3300 Community Services Total Operation of Non-Instructional Services 5000 Other Expenditures and Financing Uses 5100 Debt Service I Other Expenditures and Financing Uses 5200 lnterfund Transfers - Out 5900 Budgetary Reserve Total Other Expenditures and Financing Uses Total Estimated Expenditures and Other Financing Uses Estimated Expenditures and Other Financing Uses: Blldget Summary Page- 1 of 1 Amount 64,616,422 21,465,995 3,672, ,625 67, ,447 $91,262,902 4,939,390 4,009,791 6,143,232 1,808,724 1 '104,645 13,372,327 7,580,410 2,156, ,500 $41,254,263 1,901,548 56,100 $1,957,648 10,189,950 1,300,000 7,298,000 $18,787,950 $153,262,763 Page 14 Page 13

23 Final General Fund Budget LEA : East Penn SO Printed 3/20/2018 3:05:51 PM Description 1000 Instruction 1100 Regular Programs- Elementary I Secondary 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 700 Property 800 Other Objects Total Regular Programs - Elementary I Secondary 1200 Special Programs- Elementary I Secondary 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 800 Other Objects Total Special Programs- Elementary I Secondary 1300 Vocational Education 1 00 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 500 Other Purchased Services Total Vocational Education 1400 Other Instructional Programs- Elementary I Secondary 1 00 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies Total Other Instructional Programs- Elementary I Secondary 1500 Nonpublic School programs 300 Purchased Professional and Technical Services Total Nonpublic School Programs 1600 Adult Education Programs 100 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 500 Other Purchased Services 600 Supplies Total Adult Education Programs Total Instruction Page 14 Estimated Expenditures and Other Financing Uses: Detail Page - 1 of 4 Amount 35,594,701 21,528, , ,986 4,048,710 2,877,054 6,000 15,000 $64,616,422 9,828,258 5,401,012 4,502, ,656,930 72,683 4,050 $21,465, , ,944 2,375,000 $3,672, , ,101 31,000 10,320 9,600 3,000 $511,625 67,347 $67,347 21,300 9, , $929,447 Page 15 $91,262,902

24 Final General Fund Budget LEA : East Penn SO Printed 3/20/2018 3:05:51 PM Description 2000 Support Services 2100 Support Servjces- Students 1 00 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 800 Other Objects Total Support Services- Students 2200 Support Services - Instructional Staff 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 700 Property 800 Other Objects Total Support Services - Instructional Staff 2300 Support Services -Administration 1 00 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 800 Other Objects Total Support Services - Administration 2400 Support Services - Pupil Health 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 Total Support Services- Pupil Health 2500 Support Services - Business 1 00 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 800 Other Objects Page 15 Estimated Expenditures and Other Financing Uses: Detail Page 16 Page- 2 of4 Amount 2,985,770 1,823, ,460 3,650 $4,939,390 2, ,575, ,688 5,505 51, ,043 40, $4,009,791 3,432, , ,150 21, ,280 63,450 $6,143,232 1,108, ,303 52,200 4, ,800 $1,808, , , ,700 9,600 62,600 23,000

25 Final General Fund Budget LEA: East Penn SO Printed 3/20/2018 3:05:51 PM Estimated Expenditures and Other Financing Uses: Detail Page- 3 of4 Description Amount Total Support Services- Business $1,104, Operation and Maintenance of Plant Services 1 00 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 800 Other Objects Total Operation and Maintenance of Plant Services 5,397,592 3,505, ,000 1,185, , ,700 $13,372, Student Transportation Services 500 Other Purchased Services Total Student Transportation Services 7, $7,580, Support ~ervlc;e~ Cent@ I 1 00 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 700 Property 800 Other Objects Total Support Services- Central 957, , ,272 2,000 51, ,816 46, $2,156, Other Support Services 500 Other Purchased Services Total Other Support Services 139,500 $139,500 Total Support Services $41,254, Operation of Non-Instructional Services 3200 Student Activities 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 800 Other Objects Total Student Activities , ,550 30, , ,250 57,300 $1,901, Community Services 300 Purchased Professional and Technical Services 400 Purchased Property Services 600 Supplies Total Community Services Total Operation of Non-Instructional Services Page 16 Page 17 48, ,600 $56,100 $1,957,648

26 Final General Fund Budget LEA: East Penn SD Printed :05:51 PM Description 5000 Other Expenditures and Financing Uses 5100 Debt Service I Other Expenditures and Financing Uses 800 Other Objects 900 Other Uses of Funds Total Debt Service I Other Expenditures and Financing Uses 5200 lnterfund Transfers - Out 900 Other Uses of Funds Totallnterfund Transfers- Out 5900 Budgetarv Reserve 800 Other Objects Total Budgetary Reserve Total Other Expenditures and Financing Uses TOTAL EXPENDITURES Estimated Expenditures and Other Financing Uses: Detail Page- 4 of 4 Amount 1,451,950 8,738,000 $10,189,950 1,300,000 $1,300,000 7,298,000 $7,298,000 $18,787,950 $1 53,262,763 Page 17 Page 18

27 Final General Fund Budget LEA: East Penn SO Printed :05:51 PM Cash and Short-Term Investments General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund- 690, 1850 Capital Reserve Fund Other Capital Projects Fund Debt Service Fund Food Service I Cafeteria Operations Fund Child Care Operations Fund Other Enterprise Funds Internal Service Fund Private Purpose Trust Fund Investment Trust Fund Pension Trust Fund Activity Fund Other Agency Fund Permanent Fund Total Cash and Short-Term Investments Long-Term Investments General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 690, 1850 Capital Reserve Fund Other Capital Projects Fund Debt Service Fund Food Service I Cafeteria Operations Fund Child Care Operations Fund Other Enterprise Funds Internal Service Fund Private Purpose Trust Fund Investment Trust Fund Pension Trust Fund Activity Fund Other Agency Fund Page 18 06/30/2018 Estimate 18, ,000 1,200,000 $20,067, Estimate Schedule Of Cash And Investments (CAIN) Page- 1 of /2019 Proiection 18,340, ,000 1,200,000 $20,361,000 06/30/2019 Projection Page 19

28 Final General Fund Budget Schedule Of Cash And Investments (CAIN) LEA: East Penn SO Printed :05:51 PM Page- 2 of 2 Long-Term Investments Estimate Proiection Permanent Fund Total Long-Term Investments TOTAL CASH AND INVESTMENTS $20,067,000 $20,361,000 Page 19 Page 20

29 Final General Fund Budget LEA : East Penn SO Printed 3/20/2018 3:05:52 PM Schedule Of Indebtedness (DEBT) Page- 1 of 6 Long-Term Indebtedness General Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPES) 0599 Other Noncurrent Liabilities Total General Fund Public Purpose (Expendable) Trust Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPES) 0599 Other Noncurrent Liabilities Total Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPES) 0599 Other Noncurrent Liabilities Total Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPES) 0599 Other Noncurrent Liabilities Total Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund- 690, Bonds Payable 0520 Extended-Term Financing Agreements Payable Page 20 06/30/2018 Estimate 48,566,000 1,900,000 6,555, ,000 $57,661,000 06/30/2019 Proiectlon 39,528,000 1,945,000 7,855, $50,018,000 Page 21

30 Final General Fund Budget LEA: East Penn SO Printed 3/20/2018 3:05:52 PM Schedule Of Indebtedness (DEBT) Page- 2 of6 Long-Term Indebtedness 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Capital Reserve Fund- 690, 1850 Capital Reserve Fund Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Capital Reserve Fund Other Capital Projects Fund Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Other Capital Projects Fund Debt Service Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Debt Service Fund Food Service I Cafeteria Operations Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations Page 21 06/ Estimate Projection Page 22

31 Final General Fund Budget LEA: East Penn SO Printed 3/20/2018 3:05:52 PM Schedule Of Indebtedness (DEBT) Page- 3 of 6 Long-Term Indebtedness 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Food Service I Cafeteria Operations Fund Child Care Operations Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Child Care Operations Fund Other Enterprise Funds 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Other Enterprise Funds Internal Service Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Internal Service Fund Private Purpose Trust Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Private Purpose Trust Fund Page 22 06/30/2018 Estimate 7,000 $7,000 06/30/2019 Projection 9,500 $9,500 Page 23

32 Final General Fund Budget LEA: East Penn SD Printed 3/20/2018 3:05:52 PM Schedule Of Indebtedness (DEBT) Page- 4 of 6 Long-Term Indebtedness Investment Trust Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Investment Trust Fund Pension Trust Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Pension Trust Fund Activity Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligat1ons 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Activity Fund Other Agency Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Other Agency Fund Permanent Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable Page 23 06/30/2018 Estimate 06/30/2019 Projection Page 24

33 Final General Fund Budget LEA: East Penn SD Printed 3/20/2018 3:05:52 PM Long-Term Indebtedness 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities Total Permanent Fund Total Long-Term Indebtedness Schedule Of Indebtedness (DEBT) Page- 5 of6 06/30/2018 Estimate 06/ Projection $57,668,000 $50,027,500 Page 24 Page 25

34 Final General Fund Budget LEA: East Penn SO Printed :05:52 PM Schedule Of Indebtedness (DEBT) Page- 6 of6 Short-Term Payables General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund- 690, 1850 Capital Reserve Fund Other Capital Projects Fund Debt Service Fund Food Service I Cafeteria Operations Fund Child Care Operations Fund Other Enterprise Funds Internal Service Fund Private Purpose Trust Fund Investment Trust Fund Pension Trust Fund Activity Fund Other Agency Fund Permanent Fund Total Short-Term Payables Estimate 11,138,000 $11,138,000 06/30/2019 pro!ect!on 11,538,000 $11,538,000 TOTAL INDEBTEDNESS $68,806,000 $61,565,500 Page 25 Page 26

35 Final General Fund Budget LEA: East Penn SD Printed 3/20/2018 3:05:52 PM Fund Balance Summary (FBS) Page- 1 of 1 Account Description Amounts 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 19, Committed Fund Balance 0840 Assigned Fund Balance 0850 Unassigned Fund Balance Total Ending Fund Balance -Committed, Assigned, and Unassigned 5,720,949 $5,720, Budgetary Reserve 7,298,000 Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $13,038,549 Page 26 Page 27

36 East Penn School District Proposed Final Budget Summary of Revenues, Expenditures, and Fund Balance ACTUAL BUDGET BUDGET PERCENT CHANGE BEGINNING RESTRICTED FUND BALANCE 21, '123 19, % BEGINNING COMMITTED FUND BALANCE 100,000 BEGINNING ASSIGNED FUND BALANCE 6,313,235 7,069,700 7,298, % BEGINNING UNASSIGNED FUND BALANCE 3,218, ,720, % TOTAL BEGINNING FUND BALANCE 9,653,344 8,935,911 13,038, % REVENUE 6000 Local Sources 103,935, ,272, ,499, % 7000 State Sources 32,309,740 33,411,315 34,303, % 8000 Federal Sources 1,179,313 1,188,544 1,161, % 9000 Other Financing Sources TOTAL REVENUE AND 138,220, ,871, ,964, % OTHER FINANCING SOURCES EXPENDITURES 1000 Instruction 82,975,440 86,129,057 91,262, % 2000 Support Services 38,462,975 40,225,013 41,254, % 3000 Operation of Non-Instructional Services 1,802,478 1,971,417 1,957, % 4000 Facilities Acquisition, Construction, Improve 5000 Other Financing Uses ,261, % TOTAL EXPENDITURES AND 137,416, ,587, ,262, % OTHER FINANCING USES ENDING FUND BALANCE (if Budgetary Reserve is spent) 10,457,746 1,220,670 5,740, % Budgetary Reserve 7,069,700 7,298, % ENDING FUND BALANCE (if Budgetary Reserve is not spent) 10,457,746 8,290,370 13,038, % ENDING RESTRICTED FUND BALANCE* 19, '123 19, % ENDING COMMITTED FUND BALANCE* ENDING ASSIGNED FUND BALANCE* 7,715,241 ENDING UNASSIGNED FUND BALANCE* 2,722,905 8,269, % TOTAL ENDING FUND BALANCE* 10,457,746 8,290,370 13,038, % *Assuming Budgetary Reserve is not spent Page 28 Printed on 3/20/2018 at 3:16PM

37 East Penn School District Proposed Final Budget Revenue Comparison ACTUAL BUDGET BUDGET PERCENT SOURCE CHANGE ASSESSMENTS ($) 5,238,426,200 5,386,065,000 5,476,343, % Ml LLAGE PER $1,000 ASSESSMENT % TAX BILLING AT JULY 1 87,432,162 97,406, ,941, % PERCENT COLLECTION 96.20% 95.73% 95.74% 0.0% 6000 LOCAL SOURCES Current Real Estate Taxes 87,629,298 91,499,149 94,892, % 6112 Interim Real Estate Taxes 1,537, , , % Public Utility Realty Taxes 105,830 9,800 94, % Payments In Lieu of Current Taxes 10,892 10,890 10, % 6151 Earned Income Taxes (Act 511) 9,164,958 9,208,329 9,531, % 6153 Real Estate Transfer Taxes (Act 511 ) 1,415,507 1,390,000 1,273, % 6411 Delinquent Real Estate Taxes 1,988,945 1,586,578 1,779, % 6451 Delinquent Earned Income Taxes (Act 511) 5,498 3,000 3, % 6510 Earnings on Investments 212, , , % 6710 Admissions 63,310 61,500 60, % 6740 Fees 136,063 39,800 38, % 6790 Other Student Activity Income 4,635 6,000 5, % 6831 Federal Other Rev. From Other LEA's 32, Federal IDEA Rev. From Other LEA's 1,297,036 1,285,203 1,366, % 6910 Rentals 51,173 42,000 51' % 6920 Contributions/Donations from Private Srcs.. 48, Tuition - Summer School 51' ,000 50, % 6943 Tuition - Adult Education 32,341 22,000 24, % 6944 Tuition- Other LEA's in PA 10,673 6,000 8, % 6949 Tuition - Other 64,970 63,000 58, % 6990 Miscellaneous Revenue % TOTAL LOCAL SOURCES 103,935, ,272, ,499, % 7000 STATE SOURCES 7110 Basic Education Funding 11,584,800 11,585,816 11,81 3, % 7160 Tuition from Orphans 165, , , % 7271 Special Education Funding 3,337,788 3,201,459 3,314, % 7310 Pupil Transportation Subsidy 2,268,128 2,242,807 2,230, % 7320 Rental & Sinking Fund Payments 1,362,029 1,278,194 1,073, % 7330 Hea lth Services 147, , , % 7340 State Property Tax Reduction Allocation 1,818,605 1,826,552 1,826, % 7500 Extra Grants 765, , , % 7810 State Share of Social Security & Medicare 2,147,508 2,342,672 2,430, % 7820 State Share of Retirement Contributions 8,712, ,639, % TOTAL STATE SOURCES 32,309,740 33,411,315 34,303, % 8000 FEDERAL SOURCES 8514 Title I Improving Academic Achievement 639, ' , % 8515 Title II Prep.. Training, and Recruiting High Quality Teachers 157, , , % 8516 Title Ill Language Instruction For Limited English Profocient 38,863 38,863 36, % 8517 Title IV 21st Century Schools 13, Other Restricted Federal Grants 28, ACCESS Medicaid Reimbursement 301, , , % 8820 ACCESS Administrative Claiming Prog , % Page 29 Printed on 3/20/2018 at 3:16PM

38 East Penn School District Proposed Final Budget Revenue Comparison ACTUAL BUDGET BUDGET PERCENT SOURCE CHANGE TOTAL FEDERAL SOURCES 1,179,313 1,188,544 1,161, % 9000 OTHER FINANCING SOURCES 9300 lnterfund Transfers 9400 Sale of Fixed Assets 795, Insurance Recoveries TOTAL OTHER FINANCING SOURCES 795,844 TOTAL REVENUE 138,220, ,871, ,964, % Page 30 Printed on 3/20/2018 at 3:16PM

39 East Penn School District Proposed Final Budget Expenditure Comparison ACTUAL BUDGET BUDGET PERCENT FUNCTION AND OBJECT CHANGE 1100 REGULAR PROGRAMS 100 Personnel Services - Salaries 32,705,457 33,850,865 35,594, % 200 Personnel Services - Benefits 19,596,473 20,211,573 21,528, % 300 Purchased Professional Services 225, , , % 400 Purchased Services 276, , , % 500 Other Purchased Services 3,703,661 3,944,606 4,048, % 600 Supplies 1,100,458 1,989,239 2,877, % 700 Property 35,822 3,500 6, % 800 Other Objects % TOTAL REGULAR PROGRAMS 57,654,073 60,579,699 64,616, % 1200 SPECIAL PROGRAMS 100 Personnel Services - Salaries 9, 172,049 9,574,200 9,828, % 200 Personnel Services - Benefits 4,864,247 5, 155,336 5,401, % 300 Purchased Professional Services 4,695,048 3,948,875 4,502, % 400 Purchased Services 1, % 500 Other Purchased Services 1,622,162 1,607,238 1,656, % 600 Supplies 94,971 67,056 72, % 700 Property 800 Other Objects % TOTAL SPECIAL PROGRAMS 20,452,418 20,358,405 21,465, % 1300 VOCATIONAL EDUCATION 100 Personnel Services - Salaries 766, , ' % 200 Personnel Services - Benefits 463, , , % 400 Purchased Services 500 Other Purchased Services 2,323,983 2,448,426 2,375, % 600 Supplies 16,029 10, % 700 Property 800 Other Obj ects TOTAL VOCATIONAL EDUCATION 3,569,815 3,711,020 3,672, % 1400 OTHER INSTRUCTIONAL PROGRAMS 100 Personnel Services - Salari es 220, , , % 200 Personnel Services - Benefits 80, , , % 300 Purchased Professional Services 31, Purchased Services 10,035 9,155 10, % 500 Other Purchased Services 8,662 9,600 9, % 600 Supplies % TOTAL OTHER INSTRUCTI ONAL PROGRAMS 321, , , % 1500 NONPUBLI C SCHOOL PROGRAMS 300 Purchased Professional Services 44,874 65,494 67, % 600 Supplies TOTAL NONPU BLIC SCHOOL PROGRAMS 44,874 65,494 67, % Page 31 Printed on 3/20/2018 at 3:16PM

40 East Penn School District Proposed Final Budget Expenditure Comparison ACTUAL BUDGET BUDGET PERCENT FUNCTION AND OBJECT CHANGE 1600 ADULT EDUCATI ON PROGRAMS 100 Personnel Services - Salaries 19,810 21,300 21, % 200 Personnel Services - Benefits 3,246 8,664 9, % 500 Other Purchased Services 909,980 1, , % 600 Supplies % TOTAL ADULT EDUCATION PROGRAMS 933,171 31, , % 1700 HIGHER EDUCATION PROGRAMS 500 Oth er Purchased Services 904, % 2100 SUPPORT SERVICES- STU DENTS 100 Personnel Services - Salaries 2,820,654 2,979,585 2,985, % 200 Personnel Services - Benefits 1,741 '156 1,81 4,479 1,823, % 300 Purchased Professional Services 11,301 91,900 92, % 400 Purchased Services % 500 Other Purchased Services 9,844 10,600 8, % 600 Supplies 120,437 38,600 25, % 700 Property 5, Other Objects % TOTAL SUPPORT SERVICES - STU DENTS 4,711,345 4,938,964 4,939, % 2200 SUPPORT SERV. - INSTRUCTIONAL STAFF 100 Personnel Services - Salaries 1,821,01 0 1,994,319 2,019, % 200 Personnel Services - Benefits 1,450,265 1,543,436 1,575, % 300 Purchased Professional Services 37, , , % 400 Purchased Services 10,132 6,963 5, % 500 Other Purchased Services 47,555 65,600 51, % 600 Supplies 670, , , % 700 Property 4, ,563 40, % 800 Other Objects % TOTAL SUPPORT SERV.- INSTRUCT. STAFF 4,041,484 4,027,787 4,009, % 2300 SUPPORT SERVICES- ADMIN ISTRATION 100 Personnel Services - Salaries 3,232,354 3,374,837 3,432, % 200 Personnel Services - Benefits 2,147,382 2,116,613 2,232, % 300 Purchased Professional Services 129, , , % 400 Purchased Services 17,619 20,550 21, % 500 Other Purchased Services 108, , , % 600 Supplies 107, , , % 700 Property 1, % 800 Other Objects % TOTAL SUPPORT SERV. - ADMINISTRATI ON 5,802,421 5,937,237 6,1 43, % Page 32 Printed on 3/20/2018 at 3:16PM

41 East Penn School District Proposed Final Budget Expenditure Comparison ACTUAL BUDGET BUDGET PERCENT FUNCTION AND OBJECT CHANGE 2400 SUPPORT SERVICES- PUPIL HEALTH 100 Personnel Services - Salaries 965,750 1,105,163 1,108, % 200 Personnel Services - Benefits 514, , , % 300 Purchased Professional Services 112,411 40,550 52, % 400 Purchased Services 4,947 4,000 4, % 500 Other Purchased Services % 600 Supplies 46,595 48,800 48, % 700 Property TOTAL SUPPORT SERVICES- PUPIL HEALTH 1,644,202 1,788,536 1,808, % 2500 SUPPORT SERVICES- BUSINESS 100 Personnel Services - Salaries 517, , , % 200 Personnel Services - Benefits 398, , , % 300 Purchased Professional Services 37,630 41,700 41, % 400 Purchased Services 8,219 9,700 9, % 500 Other Purchased Services 7,723 9,600 9, % 600 Supplies 51,098 44,600 62, % 700 Property 800 Other Objects , % TOTAL SUPPORT SERVICES- BUSINESS 1,032,409 1,050,038 1,104, % 2600 OPERATION & MNT. OF PLANT SERVICES 100 Personnel Services - Salaries 4,931,283 5,175,403 5,397, % 200 Personnel Services - Benefits 3,234,046 3,316,479 3,505, % 300 Purchased Professional Services 136, , , % 400 Purchased Services 844, ,410 1,185, % 500 Other Purchased Services 493, , , % 600 Supplies 2,332,531 2,460,510 2,464, % 700 Property 54,235 20, % 800 Other Objects % TOTAL OPERATION & MNT. OF PLANT SERV. 12,034,655 12,605,883 13,372, % 2700 STUDENT TRANSPORTATION SERVICES 500 Other Purchased Services 7,267,866 7,752,410 7,580, % 700 Property TOTAL STUDENT TRANSPORTATION SVCS. 7,267,866 7,752,410 7,580, % 2800 SUPPORT SERVICES - CENTRAL 100 Personnel Services - Salaries 897, , , % 200 Personnel Services - Benefits 602, , , % 300 Purchased Professional Services 155, , , % 400 Purchased Services 4,492 1,000 2, % 500 Other Purchased Services 35,790 39,552 51, % 600 Supplies 95,434 56, , % 700 Property 202,000 46, % 800 Other Objects % TOTAL SUPPORT SERVICES- CENTRAL 1,791,230 1,985,164 2,156, % 2900 OTHER SUPPORT SERVICES 500 Other Purchased Services 137, , , % Page 33 Printed on at 3:16PM

42 East Penn School District Proposed Final Budget Expenditure Comparison ACTUAL BUDGET BUDGET PERCENT FUNCTION AND OBJECT CHANGE 3200 STUDENT ACTIVITIES 100 Personnel Services - Salaries 731, , , % 200 Personnel Services - Benefits 288, , , % 300 Purchased Professional Services 11 3, , , % 400 Purchased Services 45,481 20,100 30, % 500 Other Purchased Services 276, , , % 600 Supplies 237, , , % 700 Property 5,400 8, % 800 Other Objects % TOTAL STUDENT ACTIVITIES 1,740,617 1,927,917 1,901, % 3300 COMMUNITY SERVICES 100 Personnel Services - Salaries 4, Personnel Services - Benefits 1, Purchased Professional Services 47,481 35,000 48, % 400 Purchased Services % 600 Supplies % TOTAL COMMUNITY SERVICES 61,861 43,500 56, % 3400 SCHOLARSHIPS AND AWARDS 800 Other Objects 5100 DEBT SERVICE 800 Other Objects 1,569,658 1,771,992 1,451, % 900 Other Uses of Funds ,420,000 8,738, % TOTAL DEBT SERVICE 12,709,658 13,191,992 10,189, % 5200 INTERFUND TRANSFERS 900 Other Uses of Funds ,300, BUDGETARY RESERVE 800 Other Objects 7,069,700 7, % TOTAL EXPENDITURES :137 ~Jf2 2Z9 Q l 4~!.i~Z Fil l~~ Zf2Z Zf2~ 3.1% Page 34 Printed on 3/20/2018 at 3:16PM

43 East Penn School District Summary of Changes from the Proposed Preliminary Budget Beginning Fund Balance 1/22/2018 Proposed Preliminary Budget Beginning Fund Balance 9,812,205 03/12/ Local Revenue State Revenue Other Revenue Salaries Benefits District-Wide Instructional District-Wide Non Instructional Debt Service TOTAL 03/12/18 CHANGE 847, ,918 (30, 175) 727, ,173 (623,521) 357, ,728 2,377,353 3/26/ Interim Real Estate Taxes Real Estate Transfer Taxes Athletic I Adult Ed I Driver Ed Fees Pupil Transportation Subsidy Rental and Sinking Fund Receipts Federal Programs Charter School Tuition Claims and Judgments Pupil Transportation IU Transportation IU General Operations Assessment TOTAL 03/26/2018 CHANGE 487,000 51,050 11,740 3,903 79,734 (2,296) 184,660 (4,500) 106,000 (71,200) 2, ,991 Current Total Revised Beginning Fund Balance 13,038,549 Printed onps~92qj~t 3:16 PM

44 Revenue 1/22/2018 Preliminary Budget Revenues 145,697,460 03/26/18 Real Estate Assessment Increase 1,080,192 Tax Rate Reduction (2.80% to 1.92% Increase) (824,649) Rental and Sinking Fund Receipts (9,564) Social Security Reimbursement 4,400 Retirement Reimbursement 19,220 Federal Programs (2,296) TOTAL 03/26/18 CHANGE 267,303 Current Total Revised Budget Revenues 145,964,763 Expenditures 01 /22/18 Preliminary Budget Expenditures 152,933,775 03/26/18 Salary Adjustments 120,392 Benefit Adjustments (8,242) Federally Funded Professional Development 164,430 Claims and Judgments 1,900 Insurance Brokerage Fee 48,000 School Resource Officer Fee 5,000 Pupil Transpiration (95,492) IU Transportation 90,000 LCTI Tuition (195,000) Student Information System 180,000 Budgetary Reserve 18,000 TOTAL 03/26/18 CHANGE 328,988 Current Total Expenditures 153,262,763 Fund Balance Usage Reconciliation Current Beginning Fund Balance 13,038,549 Current Revenues + 145,964,763 Current Beginning Fund Balance + Revenues 159,003,312 Current Expenditures 153,262,763 Ending Fund Balance (if Budgetary Reserve is spent) 5,740,549 Unspent Budgetary Reserve + 7,298,000 Ending Fund Balance (if Budgetary Reserve is unspent) 13,038,549 Printed on~~6j~~~t 3:16PM

45 EXHIBIT.# ~ Mr. Kelly, I want to thank you for the opportunity to work at East Penn School District for the last 14 years. The last 8 years at Eyer M iddle School, with an amazing staff, has been wonderful learning experience. Unfortunat ly I need to put in my resignation due to ne ed ing 40 hours a week which I cannot obtain at EPSD. I would like my last day to be M arch 26 1 h, enjoyed getting the chance to work - ~ ~- - with children and learning many skills throughout my years. Tha nk you aga in. Kristen Esser. '., ,, '- ':'.:_ I. r ::, '

46 Afflerbach, Jessica From: Sent: To: Subject: Human Resources Monday, March 19, :06 AM Afflerbach, Jessica FW: resignation Please see below Original Message---- From: Sheri Horoshko Sent: Sunday, March 18, :44 PM To: Human Resources Subject: resignation Jessica, March 23rd will be my last day of work at East Penn SO, I accepted a new job with a start date of March 26. Thanks Scott Horoshko.., 1

47 East Penn School District Administrative Offices 800 Pine Street Emmaus, PA March 20, 2018 Jessica Afflerbach Human Resources Manager East Penn School District 800 Pine Street Emmaus, PA Dear Mrs. Afflerbach: Please accept this letter of resignation from my position as Administrative Assistant in the Student Services Department pending board approval of my appointment to Confidential Assistant. My last day in Student Services will be effective Friday, April 6, It has been a pleasure working in the department for the past 2 1/2 years and I look forward to continuing my career in the East Penn School District. Debbie Pratt "Building Foundations for Lifetime Learning". E.O.E.

48 Fund Accounting Check Summary KEY BANK-GENFUND - From 03/09/2018 To 03/28/2018 Note: Output selection limited to transactions dated between 03/ 13/2018 and 03/26/2018 facksmc Check # Vendor Name Description Of Purchase Description Of Purchase STUDENT TRANSPORTATI ON OF CONTRACTED CARRIERS AMERICA ST CENTURY CHARTER SCHOOL TUITION TO PA CHARTER SCHOOLS A&D FAS HIOBNS INC GENERAL SUPPLIES A-B-E LABORATORY REPAIRS & MAINTENANCE OF EQUIPMENT A-PROMPT CORPORATION GENERAL SUPPLIES ACHIEVEMENT HOUSE CYBER TUITION TO PA CHARTER SCHOOLS.... CHARTER SCHOOL ADVANCED DISPOSAL SERVICES DISPOSAL SERVICES INC CLEAN EARTH DISPOSAL SERVICES AGORA CYBER CHARTER SCHOO L TUITION TO PA CHARTER SCHOOLS AIRGAS EAST INC SUPPLIES ALLENTOWN SEWING MACHINE REPAIRS & MAINTENANCE ; EQUIPMENT OUTLET ALTERNATIVE BENEFITS SYSTEM OTHER PROFESSIONAL SERVICES AMAZON GENERAL SUPPLIES AMERICAN RED CROSS MISC EXP ASCD DUES AND FEES ASSET GENIE TECH SUPPLIES & FEES AUTOZONE SUPPLIES B & B ELECTRICAL CONTRACTORS GENERAL SUPPLIES INC OWEN M BASTIAN INC SUPPLIES BELGRAY OIL GENERAL SUPPLIES BELMONT BEHAVIORAL HOSPITAL TUITION TO OTHER LEA BLICK ART MATERIALS SUPPLIES BUSS PAINTS SUPPLIES CALICO INDUSTRIES, INC. GENERAL SUPPLIES CARBON LEHIGH INTERMED UNIT TECH SUPPLIES & FEES Check Amount 1, , , , P 19, , , , P CARBON LEHIGH IU 2 1 PRO- ED SVCS- IUS , CARDIAC SCIENCE CORP RPR & MAINT SVCS EQUIP CARDMEMBER SERVICE TRAVEL , ~ C. J. WAGNER BOWLING SUPPLIES GENERAL SUPPLIES ~ COMMUNITIES IN SCHOOLS OF PURCHASED PROF & TECH , ~ THE LV STACY CONFER-RESCH CONFERENCE ADVANCE.... * De notes Non-Negotiable Transacti on ~ ~ # - Payables within Check P - Prenote d - Dir ect Deposi t c - Credit Car d Payment 03/22/ :37: 1 9 AM EAST PENN SCHOOL DISTRICT Page 1

49 Fund Accounting Check Summary KEY BANK-GENFUND - From 03/09/2018 To 03/28/ 2018 Note : Output selection limited to transactions dated between 03/ 13/2018 and 03/26/2018 facksmc Check # Vendor Name ALLEN R CRAWFORD DMD CROWN TROPHY Description Of Purchase OTHER PROFESSIONAL SVC GENERAL SUPPLIES CURIO ELECTRICAL REPAIR SHOP REPAIRS & MAINTENANCE SVC OF BUILD COMMONWEALTH CHARTER ACADEMY TUITION TO PA CHARTER CHARTER SCHOOL DAV ID ' S ELECTRIC INC DECKER EQUIPMENT INC DEER COUNTRY FARM & LAWN DELPHI ELECTRIFIED DISCOUNTERS INC BOROUGH OF EMMAUS BOROUGH OF EMMAUS ENVIRAHEALTH CORPORATION ERGODIRECT, INC. FE RGUSON ENTERPRISES I NC #501 FIRE MOUNTAIN GEMS & BEADS GENERAL SUPPLIES GENERAL SUPPLIES INC SUPPLIES GENERAL SUPPLIES.... TECH SUPPLIES & FEES SECURITY/SAFETY WATER/SEWAGE REPAIRS/MAINT - BUILDINGS GENERAL SUPPLIES SUPPLIES GENERAL SUPPLIES FOLLETT SCHOOL SOLUTIONS INC BOOKS AND PERIODICALS GEORGE ELY ASSOCIATES, INC GENERAL SUPPLIES..... NICOLE GILLEN GENERAL SUPPLIES GLEN ROCK WATER CO, INC GRAHAM SECUR ITY POLICE I NC HARNED DURHAM OIL COMPANY HEART ZONES, INC. HEINEMANN GENERAL SUPPLIES HOME DEPOT CRED IT SERVICES SUPPLIES INSIGHT PA CYBER CHARTER TUITION TO PA CHARTER.... SCHOOL IPEVO INC TECH SUPPLIES & FEES JMSI ENVIRONMENTAL CORP OTHER PURCHASED PROFESSIONAL/TECH JOHN WILEY & SONS I NC BOOKS AND PERIODI CALS DR ROBERT KETTERER CHARTER TUITION TO PA CHARTER Descripti on Of Purchase ~~~~~~~~~~~~~~ ~. ~~~~ ~~~~ : : : : : ::: :: TRAVEL I GENERAL SUPPLIES BOOKS AND PERIOD I CALS SCHOOL INC KIDSPEACE CORP TUITION TO PRRI KURTZ BROS, INC. GENERAL SUPPLIES LEHIGH COUNTY AUTHORITY WATER/SEWAGE.... LEHIGH LEARNING ACADEMY TUITION TO PRRI LEHIGH VALLEY DUAL LANGUAGE TUITION TO PA CHARTER Check Amount , , , p , , , , , , , , # - Payables within Check 03/22/ :37:19 AM * Denotes Non-Negotiab l e Tr a nsaction P - Prenote d - Dir ect Deposi t c - Credit Ca rd Payment EAST PENN SCHOOL DI STRICT Page 2

50 Fund Accounting Check Summary KEY BANK-GENFUND - From 0 3/ 09/ 2018 To 03/ 28/ Note : Output selection limited to transactions dated between 03/13/2018 and 03/ 26/ facksmc Check # Vendor Name Description Of Purchase LINCOLN LEADERS HI P ACADEMY CHARTER SCHOOL TUITI ON TO PA CHARTER LOWE & MOYER GARAGE I NC REPA IRS & MA INT VEHICLE LEHIGH VALLEY HOSPITAL OTHER PROFESSIONAL SVC SHAWN MASEL PROFESSIONAL- OTHER MAX I M HEALTHCARE SERVICES inc. OTHER PURCHASED PRO/TEC THE MEADOWS PSYCHIATRIC CE NTER PLGIT MEI ER SUPPLY INC SUPPLIES MODERNFOLD OF READING INC REPAIRS & MAINTENANCE ; EQUIPMENT MONTOUR SCHOOL DI STRICT TUITION TO OTHER LEA NAE IR DUES & FEES NASSP SUPPLIES NEW ENGLAND WATER WORKS ASSO PRO ED EMP TRAIN/DEV ADVERTI SING SUPPLIES :3 NJ ADVANCE MEDIA NORTHEAST CHEMICAL AND SUPPLY, I NC. ORIENTAL TRADING CO I NC OTIS ELEVATOR COMPANY GENERAL SUPPLIES..... OTHER PURCHASED PROFESSIONAL&TECHN THE OVERHEAD DOOR COMPANY OF REPAIRS & MAINT BLDGS Description Of Purchase ALLENTOWN THE PENNSYLVANIA CYBER CHARTER SCHOOL TUITION TO PA CHARTER PA DISTANCE LEARN I NG CHARTER TU ITION TO PA CHARTER SCHOOL PA LEADERSHIP CHARTER SCHOOL TUITION TO PA CHARTER PATRIOT SUPPLY SUP PLIES PERMA- BOUND BOOKS AND PERIODICALS PITNEY BOWES RENTAL OF EQUIPMENT PPL ELECTRIC UTILITIES CORP ELECTRICITY PRAXAIR DISTRIBUTION I NC SUPPLIES PUBLIC SCHOOL EMPLOYEE ' S RETIREMENT CONTRIB RETIREMENT SYSTEM REACH CYBER CHARTER SCHOOL TUITION TO PA CHARTER READY REFRESH GENERAL SUPPLIES SUPPLIES PAUL REILLY MILEAGE REIMBURSE Check Amount 2, , , , , , , , , , , , # - Payables within Check 03/22/ : 37:19 AM * Denotes Non-Negotiable Transaction P - Prenote d - Direct Deposit c - Credit Card Payment EAST PENN SCHOOL DISTRICT Page 3

51 Fund Accounting Check Summary KEY BANK-GENFUND - From 03/09/2018 To 03/28/2018 No t e : Output selection limited to transactions dated between 03/13/2018 and 03/26/2018 facks mc Check # Vendor Name R. I.C. H., INC. DR. DONALD ROTHER JOHN M SCHILDER SC HUYLKILL VALLEY SPORTING Description Of Purchase GENERAL SUPPLIES OTHER PROFESSIONAL SVC.... MI LEAGE REIMBURSE GENERAL SUPPLIES.... GOO SCOTT CARS, INC RENTAL OF VE HICLES SERVICE ELECTRIC CABLE TV TRANSPORT/TELECOMMUNICATIONS INC SHARP ENERGY INC CONTRACTE D CARRIERS SHIFFLER EQUI PMENT SALES INC SUPPLIES MICHAEL R. SKRIP SNOW PLOWING SERVICES STUDENT TRANSPORTATION OF CONTRACTED CARRIERS.... AMERICA STUDENT TRANSPORTATION OF CONTRACTED CARRIERS AMERICA THE PRESS LVP TRANE US INC BOOKS AND PERIODICALS GENERAL SUPPLIES Description Of Purchase TRIUS 1 INC GENERAL SUP PLIES TWIN VALLEY SCHOOL DISTRICT TU ITION TO OTHER LEA UGI UT I LITIES, INC NATURAL GAS ULINE GENERAL SUPPLIES UNITED CONCORDIA DENTAL INSURANCE US! INSURANCE SERVICES, LLC BONDING INSURANCE VISUAL SOUND COMPANY MNT/RPR/UPGRADE INFO WORKERS ' COMP KENNETH & RICHARDYNNE WALTER CONTRACTED CARRIERS WARE HOUSE BATTERY OUTLET INC SUPPLIES WENTZ HARDWARE INC WILSON HIGH SCHOOL WON-DOOR CORPORATION BARBARA ERICH VERNA FAIR MARTHA T GERHART STEPHEN GODUSKY EDWARD HARPER SHARON L HOLMES JOYCE BACHMAN RONALD J BREY J OHN & ANASTATIA BUNIAK SUPPLIES PURC HASED PROPERTY SVC.... REPAIRS & MAINTENANCE SVC OF BUILD PROPERTY TAX REBATE ER I CH, B 'I' PROPERTY TAX REBATE FAIR, V PROPERTY TAX REBATE GERHART 1 M PROPERTY TAX REBATE GODUSKY, S PROPERTY TAX REBATE HARPER, E PROPERTY TAX REBATE HOLMES, S PROPERTY TAX REBATE BACHMAN 1 J PROPERTY TAX REBATE BREY 1 R PROPERTY TAX REBATE BUNIAK, J I Check Amount , , , , # - Payables within Chec k 03/22/ :37:20 AM * Denotes Non- Negotiable Transaction P - Prenote d - Direct Deposit c - Credit Card Payment EAST PENN SCHOOL DISTRICT Page 4

52 Fund Accounting Check Summary KEY BANK-GENFUND - From 03/ 09/ 2018 To 03/ 28/ 2018 facksmc Note: Output selection limited to transactions dated bet wee n 03/ 13/2018 a n d 03 / 26/2018 Check # Vendor Name CAROLE ECKERT KATHLEEN HAINES MARILYN A KLINEFELTER BRENDA L MILLER MARGARET T MORRIS RALPH H ROHRBACH BLANCH E ROTH LARRY H RUCKLE STEPHEN M SABOL RUTH SADROVITZ HELEN E SCHAEFFER RUTH R SCHANTZ BLAIR T SCHNYER STEVEN H SETTLES DOTTY SURACH I KAZ I MIERA TUREK BONNIE K WILSON KEITH A WOLBACH RONALD J WORMAN FAY I WONDER LY YONGWOON HONG LILLIE M YOUSE STELLA BAUMER DOLORES A COCHRANE E. DORINE COPE LUCILLE DADDONA PATRICIA R ECKRODE MINERVA FRIES SALVATORE LOSAPIO JANICE MUTH GAIL E NOTHSTEIN EVELYN A SCHOEDLER NEW TRIPOLI BANK NEW TRIPOLI BANK STEVEN C SLASK I FREDERICK & S. FOX FLEMMING JAINDL LAND CO EVELYN M ARNDT LINDA CROSARA # - Payables within Check 03/22/ : 37 : 20 AM Descriptio n Of Purchase Description Of Purchase PROPERTY TAX REBATE ECKERT I c PROPERTY TAX REBATE HA INES I K I PROPERTY TAX REBATE KLIENFELTER, M PROPERTY TAX REBATE MILLER, B PROPERTY TAX REBATE MORRIS, M I PROPERTY TAX REBATE ROHRBACH, R PROPERTY TAX REBATE ROTH, B PROPERTY TAX REBATE RUCKLE, L PROPERTY TAX REBATE SABOL, S '. PROPERTY TAX REBATE SARDOVITZ, R PROPERTY TAX REBATE SCHAEFFER, H PROPERTY TAX REBATE SCHANTZ, R '. PROPERTY TAX REBATE SCHNYDER, B PROPERTY TAX REBATE SETTLES, S PROPERTY TAX REBATE SURRACI, D PROPERTY TAX REBATE TUREK, K PROPERTY TAX REBATE WILSON, B PROPERTY TAX REBATE WOLBACH, K PROPERTY TAX REBATE... WORMAN, R PROPERTY TAX REBATE WUNERLY IF PROPERTY TAX REBATE..... YONGWOON I H PROPERTY TAX REBATE YOUSE, L PROPERTY TAX REBATE BAUMER, S PROPERTY TAX REBATE... COCHRANE, D PROPERTY TAX REBATE COPE, E. D PROPERTY TAX REBATE DADDONA, L PROPERTY TAX REBATE ECKRODE, P PROPERTY TAX REBATE FRIES, M PROPERTY TAX REBATE LOSAPIO, S PROPERTY TAX REBATE MUTH, J PROPERTY TAX REBATE... NOT HSTEIN, G PROPERTY TAX REBATE SCHOEDLER, E TAX REFUND NEWTRIPOLIBANK TAX REFUND NEWTRIPOLI BANK TAX REFUND SLASKI I s TAX REFUND FLEMMING, F&S TAX REFUND J AINDL LAND CO PROPERTY TAX REBATE ARNDT, E PROPERTY TAX REBATE... CROSARA, L * Denotes Non- Negotiable Transaction P - Prenote d - Direct Deposit c - Credit Card Payment Check Amount , , , EAST PENN SCHOOL DISTRICT Page 5

53 Fund Accounting Check Summary KEY BANK-GENFUND - From 03/09/ 2018 To 03/28/2018 facksmc Note: Output selectio n limited to transactions dated between 03/ 13/2018 and 03/ 26/2018 Check # Vendor Name DAVID J GOODALL AMY F HALES ERIKA R HARPER PAUL G MILLER YVONNE D OCHS ROCHELLE OSWALD GEORGE PERICH MARIANN PRACHER JAMES L REIFINGER PAT ROSSIGNUOLO PROPERTY TAX REBATE GLORIA SABOL PENNY SELL ELLA M THOMAS RONALD K TREAT WYOMISSING ABSTRACT LLC BRUCE L CARL JAN DOBROWOLSKI BARBARA EDELMAN CAROL FENSTERMAKER SAUNDRA LINK SANDRA A LUCAS SHIRLEY REIFF LORETTA STETTLER ARTHER WERST DOLORES WETZEL GLADYS WETZEL *D FRONTIER *D SIMPLEXGRINNELL INC *D B SERVICES INC *D JANINE L ALLEN *D GREGORY ANNONI *D APPLE INC *D DEBRA BARTHOLD *D BEARING AND DRIVE SOLUTIONS *D MEGAN BEHR *D000l313 REBECCA BEITLER *D ALEXA BERND *D JOSEPH BIGLEY # - Payables within Check 03/22/ :37:20 AM Description Of Purchase Description Of Purchase PROPERTY TAX REBATE BOODALL, D PROPERTY TAX REBATE..... HALES, A PROPERTY TAX REBATE HARPER, E PROPERTY TAX REBATE MILLER, P PROPERTY TAX REBATE... OCHS, Y PROPERTY TAX REBATE OSWALD, R '. PRO PERTY TAX REBATE PERICH, G PROPERTY TAX REBATE... PRACHAR, M PROPERTY TAX REBATE REI FINGER, J.... PROPERTY TAX REBATE ROSSIGNUOLO, P PROPERTY TAX REBATE..... RUTH, J PROPERTY TAX REBATE... SABOL, G PROPERTY TAX REBATE SELL, P PROPERTY TAX REBATE THOMAS, E PROPERTY TAX REBATE TREAT, R TAX REFUND WYOMISSING PROPERTY TAX REBATE.... CARL, B PROPERTY TAX REBATE.... DOBROWOLSKI, J ~ EDELMAN, B I PROPERTY TAX REBATE.... PROP ERTY TAX REBATE.... PROPERTY TAX REBATE PROPERTY TAX REBATE PROPERTY TAX REBATE PROPERTY TAX REBATE.... PROPERTY TAX REBATE PROPERTY TAX REBATE PROPERTY TAX REBATE TRANSPORT/TELECOMM SVCS RPR & MAINT SVCS EQUIP REPAIRS & MAINT BLDGS MEDICAL REIMBURSEMENT.... MEDICAL REIMBURSEMENT FENSTERMAKER, C I LINK, S i LUCAS, S REIFF, S STETTLER, L... _ I_ WERST, A WETZEL, D WETZEL, G I GENERAL SUPPLIES TECH SUPPLIES & FEES i. CONFERENCE ADVANCE..... SUPPLIES CONFERENCE EXPENSE.... TECH SUPPLIES & FEES CONFERENCE EXPENSE CONFERENCE EXPENSE * Denotes Non-Negotiable Transaction P - Prenote d - Direct Deposit c - Credit Card Payment Check Amount EAST PENN SCHOOL DISTRICT Page d d d d d 14, d d d d d d d

54 Fund Accounting Check Summary KEY BANK-GENFUND - From 03/09/2018 To 03/28/2018 facksmc Note: Output selection limited to transactions dated between 03/13/2018 and 03/26/2018 Check # Vendor Name * COW GOVERNMENT INC *D COLT PLUMBING SPECIALTIES *D JENNIFER CORONA * NATAL IE DEACON *D DEMCO INC * PAULA FEHLINGER * JAMES FRANK *D FRIED BROTHERS INC * FRONT IER * LAURIE A FURRY *D KRISTA GL ICK *D GRAINGER *D SHAWN GREENE *D GREG ' S AUTO & TIRE SERVICE INC * TRICIA E GUTMAN * GUYETTE COMMUNICAT ION I NDUSTRIES CORP * NICHOLAS HAJA *D KIMBERLY G HENRY * KATHRYN HILLEGASS *D MICHELE JAMES *D JOHNSON CONTROLS, INC. *D JW PEPPER & SON INC * MARK KEELEY *D KAT HE RINE KIERES * LAURA KLINE *D DANIEL KUKIT Z * NICHOLAS LAFEVRE *D BRENT LANDRUM * LEHIGH CAREER & TECHNICAL I NST *D DENNINE LESCHINSKY * ROOD LUCKENBILL *D JEANNINE MARTINI *D MELI SSA MONTERO *D000l349 HEATHER MOSER *D ANDREW MOXEY Description Of Purchase Description Of Purchase GENE RAL SUPPLIES TECH SUPPLIES/FEES.... SUPPLIES.... EYE CARE EYE CARE I NSURANCE GENERAL SUPPLIES SUPPLIES CONFERENCE EXPENSE CONFERENCE EXPENS E GENERAL SUPPLIES SUPPLIES TRANSPORT/TELECOMM SVCS.... CONFERENCE ADVANCE MILEAGE REIMBURSE GENERAL SUPPLIES EYE CARE I NSURANCE REPAIRS & MAINTENANCE OF EQUIPMENT CONFERENCE EXPENSE MI LEAGE REIMBURSE I. TRANSPORT/TELECOMMUNICATION SVC... EYE CARE I NSURANCE.... MILEAGE REIMBURSE OTHER PURCHASED SERVICE.... CONFERENCE EXPENSE RE PA IRS/MAINTENANCE - BUILDINGS... GENERAL SUPPLIES CONFERENCE EXPENSE CONFERENCE EXPENSE EYE CARE INSURANCE TRAVEL EXP - GASOLINE.... TRAVEL CONFERENCE EXPENSE TUITION TO AREA VOCATIONAL TECHNIC CONFERENCE EXPENSE GENERAL SUPPLIES I. CONFERENCE EXPENSE EYE CARE INSURANCE.... CONFERENCE ADVANCE CONFERENCE EXPENSE GENERAL SUPPLIES.... Check Amount 4, d d d d d d d 2, d 3, d 1, d d d d d d 10, d d d d d 12, d d d d d d d d 127, d d d d 1, d d d # - Payables within Check 03/22/ :37:20 AM * Denotes Non-Negotiable Transaction P - Prenote d - Direct Deposit c - Credit Card Payment EAST PENN SCHOOL DISTRICT Page 7

55 Fund Accounting Check Summary KEY BANK-GENFUND - From 03/09/2018 To 03/ 28/ 2018 Note : Output selection limited to transactions dated between 0 3 / 13/2018 and 03/26/2018 fack:smc Check # Vendor Name Description Of Purchase Description Of Purchase * ERIN MURPHY CONFERENCE EXPENSE * NORTHEAST JANITORIAL SUPPLY SUPPLIES LLC * BRENT OHL * ALISON PATCHCOSKI * CELINE PISSARRA * POSITIVE PROMOTIONS INC * PROASYS INC * WILLIAM SCOTT RAMSON * PAM REICHERT * TABITHA RODRIGUEZ * CHERYL SCALZO * KAREN SCHAFFER * SEVEN GENERATIONS * NI NA SKINNER * JEFFREY A SMITH * MARK SPENGLER * NICOLE STANCHOCK * STOTZ-FATZINGER OFFICE SUPPLY * KRISTIN SUSENS * ANN TISI * TSA CONSULTING GROUP INC * V & C ACCESSORIES INC * SUZANNE VINCENT * NICOLE WACK * WEIS MARKETS INC * VALERIE WITKOWSKI * LAURA L WITMAN * WORTH, MAGEE & FISHER, P. C. * YEAGER SUPPLY INC. *MARCH 28 PUBLIC SCHOOL EMPLOYEE ' S RETIREMENT SYSTEM *P/R 3/22 EAST PENN SC HOOL DISTRICT *VD INTEGRA ONE CONFERENCE ADVANCE.... GENERAL SUPPLIES.... MILEAGE REIMBURSE GENERAL SUPPLIES.... REPAIRS/MAINTENANCE - EQUIP GENERAL SUPPLIES GENERAL SUPPLIES CONFERENCE EXP EN SE.... CONFERENCE EXPENSE..... MILEAGE REIMBURSE.... TUITION TO PA CHARTER MILEAGE REIMB URSE MILEAGE REIMBURSE MILEAGE REIMBURSEMENT.... EYE CARE INSURANCE..... GENERAL SU PPLIES..... CONFERENCE EXPENSE EYE CARE OTHER PROFESSIONAL SERVICES.... SUPPLIES CONFERENCE EXPENSE CONFERENCE EXPENSE GENERAL SUPPLIES CONFERENCE EXPENSE.... MEDICAL REIMBURSEMENT.... OTHER PROFESSIONAL SVC SUPPLIES RETIREMENT CONTRIBUTION.... PAYROLL SOCIAL SECURITY VOID CK ; DUPLICATE PAYMENT.. Check Amount d d d d d d d d d d d d 141, d d d d d 2, d d d d d d d d d 1, ooo. oo d 2, d d 5, 396, , 590, GENERAL FUND 9,311, # - Payables within Check 03/22/ :37:20 AM * Denotes Non-Negotiable Transaction P - Prenote d - Direct Deposit c - Credit Card Payment EAST PENN SCHOOL DISTRICT Page 8

56 Fund Accounting Check Summary KEY BANK-GENFUND - From 03/09/2018 To 03/28/201 8 facksmc Note : Output selection limited t o transactions dated between 03/13/2018 and 0 3 / 26/ Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount Grand Total Manual Checks : 7, 986, Grand Total Regular Checks : 987, Grand Total Direct Deposits: 336, Grand Total Credit Card Payments : 0.00 Grand Total All Checks 9,311, # - Payables within Check 03/22/ :37 :20 AM * Denotes No n-negotiable Transaction P - Prenote d - Direct Deposit c - Credit Card Payment EAST PENN SCHOOL DISTRICT Page 9

57 EXHIBIT #4 EAST PENN SCHOOL DISTRICT TREASURER'S REPORT FEBRUARY 28, 2018 General Fund Key Bank Checking Key Bank Community Ed. Athletic Checking & Petty Cash Petty Cash Embassy Bank Savings PLGIT Money Market PSDLAF Money Market ESSA Money Market Investments Total Beginning Balances Beginning Balance $8,572, $1, $259, $ $ $1,007, $151, $11, $46.000, $56,005, Receipts Dis bu rsem e nts First Niagara Checking First Niagara Community Ed. Athletic Checking & Petty Cash Petty Cash Embassy Bank Savings PLGIT Money Market PSDLAF Money Market ESSA Money Market Investments Total Ending Balances $5,900, $9,112, Ending Balance $6,119, $1, $259, $ $ $229, $169, $11, $46,000, $52,792, Cafeteria Fund Beginning Balance Receipts Disbursements Ending Balance Other Fund Bank Accounts Capital Reserve Fund Capital Reserve Fund- Restricted Payroll Fund Memorial Fund Beginning Balance $1,493, $1 '140, $209, $140, $1, 198, $347, $264, $1,282, Ending Balance $1,388, $1 '140, $273, $145,500.65

58 00 EAST PENN SCHOOL DISTRICT TREASURER'S REPORT FEBRUARY 28, 2018 GENERAL FUND INVESTMENTS Bank or Institution PSDLAF PSDLAF PSDLAF ESSA Bank ESSA Bank ESSA Bank ESSA Bank ESSA Bank General Fund Investment Total Purchase Maturity Type Date Date Full Flex CD Pool (CB) 2/28/2018 6/26/2018 Full Flex CD Pool (EWB) 1/ 12/ /26/2018 Full Flex CD Pool (Penfed) 2/28/2018 6/26/2018 CD 9/ 19/2017 3/20/2018 CD 9/1 9/ /20/2018 CD 9/1 9/2017 3/20/2018 CD 9/19/2017 6/19/2018 CD 9/19/2017 6/19/2018 Investment Interest Principal Term Rate Amount % $1,000, % $5,000, % $ % $5,000, % $5,000, % $10,000, % $5,000, % $5,000, $46,000,000.00

59 EAST PENN SCHOOL DISTRICT REVENUE BUDGET COMPARISON JULY TO FEBRUARY % % % % % % 2013/2014 COLL. 2014/2015 COLL BOG. COLL. 2016/2017 BOG. 2017/2018 BOG. CURRENT REAL ESTATE TAX INTERIM REAL ESTATE TAX PUBLIC UTILITY REALTY TAX PAYMENT IN LIEU OF TAX EARNED INCOME TAX REAL ESTATE TRANSFER TAX DELINQUENT REAL ESTATE TAX DELINQUENT EARNED INCOME TAX EARNINGS ON INVESTMENTS FEDERAL PASSTHROUGH - IDEA TUITION INCOME FROM PATRONS RENT, DONATIONS & MISC. INCOME TOTAL LOCAL 77,374, ,168, ,398, ,788, ,965, , , , , , , , , , , , , , ' ,514, ,336, ,713, ,724, ,742, , , , ,518, , , , ,069, , , , , , , , , , , , , , , , , , , , , , , , , ,465, ,407, ,149, ,541, ,534, BASIC INSTRUCTIONAL SUBSIDY SECTION 1305 & 1306 SPECIAL EDUCATION TRANSPORTATION RENTAL & SINKING FUND HEALTH SERVICES PROPERTY TAX REDUCTION SAFE SCHOOLS GRANT READY TO LEARN GRANT STATE SHARE- FICA STATE SHARE- RETIREMENT TOTAL STATE 5,809, ,809, ,416, ,214, , ,781, ,819, ,863, ,923, ,987, , , ,055, ,239, ,262, ,077, ,175, ,051, , , ,793, ,792, ,81 2, ,818, ,826, , , , , ,086, ,059, ,157, , , , , , , , ,304, ,764, ,739, ,496, ,893, FEDERAL REVENUE OTHER FINANCING SOURCES TOTAL REVENUE 295, , , , , , , , ,065, ,745, ,935, ,317, ,852,

60 EAST PENN SCHOOL DISTRICT APPROPRIATIONS BUDGET COMPARISON JULY TO FEBRUARY 2014/2015 % Exp. 2015/2016 % Exp. % Bdg. 2016/2017 % Exp. % Bdg. 2017/2018 % Bdg. SALARIES INSTRUCTION ADMINISTRATIVE CUSTODIAL SUPPORT TAX COLLECTORS 30,494, ,429,860 2,950,951 4,391, % 50.3% 65.3% 65.6% 59.8% 58.9% ,040, ,4 11 3, 188,551 4,467,349 32, % 50.2% 65.6% 66.9% 58.9% 56.6% 53.3% 49.7% 65.9% 67.9% 57.4% 56.8% 31,554,102 21,47 1,698 2, ,999,703 4,540,496 32, % 50.3% 65.9% 64.0% 60.0% 56.6% 52.8% 49.7% 65.3% 62.6% 57.4% 56.4% 32,467,318 22,041,475 2,567,604 3,208, , % 49.7% 63.4% 65.4% 56.7% 56.4% BENEFITS GROUP INSURANCES SOCIAL SECURITY RETIREMENT WORKER'S COMPENSATION TU ITION REIMB. OTHER 17,580,366 8,361, ,417, , , % 66.6% 53.6% 53.8% 54.4% 68.6% 51.1% 19,092,064 8,387,872 2,337, , , , % 66.6% 53.6% 53.7% 56.0% 59.4% 32.2% 57.5% 65.7% 52.5% 52.7% 53.2% 35.6% 69.5% 20,740, ,364,459 9,374, , , % 66.8% 53.5% 53.9% 56.6% 61.1% 59.9% 57.0% 65.8% 52.8% 52.0% 52.5% 50.3% 42.6% 20,570,939 7,246,529 2,424, ,316, , ,269 13, % 64.8% 51.8% 51.7% 52.9% 81.3% 19.9% TOTAL SALARY & BENEFITS 48,074, % 50,331, % 54.8% 52,294, % 54.4% 53,038, % OTHER 29,200, % , % 60.3% 29,341, % 63.8% 29,196, % I.U. (ED. & THERAPY PORTION) 1,863, % 1,714, % 44.9% 1,972, % 54.4% % OTHER PURCH. PROF/TECH. SERV. 555, % 620, % 72.1% 585, % 57.1% 557, % DISPOSAUCUST. SERVICES 67, % 92, % 79.0% 98, % 82.7% 78, % FUEL & UTILITIES 1,157, % 990, % 46.1% 1,087, % 48.2% 949, % EQUIP. MNT./COPIES/LEASES 573, % % 55.8% 647, % 70.3% 757, % STUDENT TRANSPORTATION 3,661, % 3,390, % 45.3% 2,828, % 35.8% 2, % INSURANCE 427, % 430, % 97.2% 420, % 103.5% 395, % COMMUNICATIONS/ADV./PRINTING 200, % 210, % 56.7% 184, % 46.4% 185, % CHARTER SCHOOLS 2.560, % 2.506, % 58.8% 2,864, % 64.3% 3,058, % CAREER & TECH. INST. 1,748, % 1,833, % 80.9% % 80.4% 1,956, % COMMUNITY COLLEGE 725, % 721, % 79.2% 721, % 79.3% 714, % APSIPRRI(IN-STATE)/DET. CTR. 172, % 144, % 28.6% 216, % 46.6% 182, % OTHER SCHOOLS 85, % 105, % 77.5% 123, % 59.6% 135, % TRAVEL REIMBURSEMENT % % 56.4% 70, % 53.8% 100, % IU PURCH. NON-INSTR. SERV. 135, % 135, % 100.3% 136, % 99.5% 135, % OTHER PURCH. SERVICES 18, % 13, % 57.0% 2, % 9.6% % SUPPLIES/BOOKS/SOFTWARE 1,833, % 1,670, % 70.6% 1,900, % 75.0% 1,891, % EQUIPMENT 475, % 471, % 74.5% 514, % 77.1% 519, % MISC. 96, % 85, % 53.1% 92, % 51.9% 106, % DEBT SERVICE 12,784, % 13,586, % 89.3% 12,161, % 91.6% 12, % CAPITAL RESERVE FUND TRANSFER % BUDGETARY RESERVE 0.0% 0.0% 0.0% GRAND TOTAL 77,275, % 80,174, % 56.7% 81,635, % 57.4% 82,234, %

61 COMPARISON OF REVENUE 2008/ / / / /2013 BUDGET 105,709, % 107,598, % 11 2,701, % 11 1,506, % 11 4,975, % JULY 1,006, , (0.6) -735, (0.7) -777, (0.7) -177, (0.2) AUGUST 9,369, , 163, , 151, ,960, ,756, SEPTEMBER 49,570, ,675, ,981, ,990, ,267, OCTOBER 69,502, ,553, ,556, ,583, ,258, NOVEMBER 74,937, ,082, ,591, ,980, ,599, DECEMBER 80,186, ,676, ,420, ,208, ,433, JANUARY 84,222, ,791, ,379, ,091, ,593, FEBRUARY 86,981, ,864, ,166, ,522, ,015, MARCH 89,059, ,187, ,790, ,11 1, ,580, APRIL 92,505, ,477, ,562, ,324, ,101, MAY 94,588, ,293, ,906, ,015, ,644, JUNE 103,505, ,778, ,198, ,045, ,587, COMPARISON OF APPROPRIATION EXPENDITURES I 2008/ / / / /2013 BUDGET 11 1,014, % 115,123, % 120,804, % 120,319, % 124,996, % JULY 3,503, ,421, ,671, ,415, ,472, AUGUST 8,422, ,310, ,311, ,548, ,435, SEPTEMBER 16,965, ,097, ,728, ,376, ,578, OCTOBER 27,528, ,158, ,702, ,555, ,791, NOVEMBER 39,612, ,509, ,236, , 116, ,148, DECEMBER 47,602, ,812, ,618, ' 191, ,064, JANUARY 54,076, ,568, ,791, ,11 3, ,709, FEBRUARY 61,286, ,239, ,199, ,488, ,203, MARCH 69,148, ,059, ,667, ,325, ,040, APRIL 78,748, ,499, ,074, ,950, ,196, MAY 86,321, ,571, ,604, ,066, ,481, JUNE 101,597, ,482, ,508, ,811, ,749, ~

62 COMPARISON OF REVENUE 2013/ / / / /2018 BUDGET 118,250, % 124,860, % 130,618, % 135,893, % 140,871, % JULY -459, (0.4) -1,222, (1.0) -2,778, (2.1) -2,487, (1.8) -2,962, (2.1) AUGUST 11,916, ,051, ,624, ,935, ,583, SEPTEMBER 53,550, ,736, ,367, ,611, ,411, OCTOBER 80,557, ,205, ,579, ,463, ,030, NOVEMBER 85,902, ,160, ,458, ,942, ,724, DECEMBER 91,334, ,143, ,301 ' ,236, ,883, JANUARY 95,809, ,751, ,613, ,722, ,180, FEBRUARY 99,065, ,745, ,935, ,317, , MARCH 102,233, ,702, ,292, ,348, APRIL 105,011, ,546, ,561, ,890, MAY 110,604, ,981, ,740, ,753, JUNE 118,576, ,220, ,219, ,220, COMPARISON OF APPROPRIATION EXPENDITURES 2013/ / / / /2018 BUDGET 129,974, % 137,021, % 141,389, % 142,206, % 148,587, % JULY 3,083, ,879, ,227, ,727, ,327, AUGUST 11,91 6, ,861, ,788, ,915, ,538, SEPTEMBER 22,281, ,818, ,098, ,770, ,155, OCTOBER 36,967, ,830, ,107, ,719, ,861, NOVEMBER 46,863, ,320, ,645, ,239, ,628, DECEMBER 55,888, ,643, ,507, ,875, ,119, JANUARY 63,361, ,067, ,910, ,230, ,819, FEBRUARY 74,036, ,275, ,174, ,635, ,234, MARCH 82,011, ,647, ,900, ,825, APRIL 90,625, ,156, ,939, ,305, MAY 102,402, ,936, ,194, ,608, JUNE 120,052, ,168, ,024, ,416,

63 ELEMENTARY ACTIVITY FUND FOR FEBRUARY 2018 ACCOUNT Alburtis Jefferson Lincoln Macungie Shoemaker Wescosville Willow Miscellaneous Interest BEGINNING BALANCE TRANSFERS RECEIPTS DISBURSEMENTS $2, $0.00 $ $0.00 $1, $0.00 $0.00 $0.00 $2, $0.00 $0.00 $ $1, $0.00 $0.00 $0.00 $10, $0.00 $1, $4, $1, $0.00 $0.00 $0.00 $2, $0.00 $0.00 $ $5.65 $0.00 $0.00 $0.00 $2.83 $0.00 $0.40 $0.00 ENDING BALANCE $2, $1, $2, $1, $7, $1, $1, $5.65 $3.23 TOTALS $22, $0.00 $1, $5, $18,368.62

64 B Beginning Balance $5, $ $ $2.55 $ $7, $1, $1, $1, $10, $2, $1, $ Howard A. Eyer Middle School Activity Accounts Februarv c D Transfers ReceiQts $ $9, $15, $0.50 $5, $ $5.99 -$9, $15, $1, $ E F G Disbursements Ending Balance $ $5, $26, $60.88 $74.68 $3.05 $ $8, $4, $ $1, $ $ $1, $2, $12, $1, $3, $1, $ $14.00 $32, $0.00 $40, $14, $58,

65 LOWER MACUNGIE MIDDLE SCHOOL ACTIVITY FUND REPORT Feb 1-28 BEGINNING ENDING BALANCE TRANSFERS DEPOSITS EXPENSES BALANCE Band Builders Club Buzz TV Chorus Engineering Club Interest $ 1, $ 1, $ $ $ $ $ 8, (161.00) $ 2, $ (6,309.84) $ 3,933.~4 $ 1, $ (135.49) $ 1, $ 7.60 $ 1.29 $ 8.89 Orchestra $ ~-- $ (200.00) $ Plays School Store (Hive) Ski Club Student Body Acct Student Council Success Team Yearbook 6th Grade Class 7th Grade Class 8th Grade Class $ $ $ 1, $ $ ( ) $ 2, $ 2, $ (1,007.67) $ 1, $ 15, $ (315.19) $ 15, $ 9, $ 9, $ 8, s 2, $ {1,940.22) $ 8, $ 2, $ 2, $ 3, $ 2, $ 6, $ 14, $5, $ 20, $ 6, $ (117.74) $ 5, TOTALS $ 77, $ $ 13, $ (10,144.66) $ 81,

66 EHS Activity Account Fund Ledger Home Page 2/28/2018 Clubs Beginning Balance Receipts (D) Expenses (W) Ending Balance A.C.S.L. $2, $ Academic Team $4, , , $4, Art Club $ 1, , , $ Astr onomy $ $ Band $3, , $1 2, Buzz Magazine $ 1, $2, Class of $3, , $ 1, Class of $9, , , $10, Class of 2019 $5, , , $5, Class of 2020 $2.38 4, , $1, Class of 2021 $0.00 2, , $1, Collage $2, $2, Dance Team $ $ Debate Team $ $80.05 Drama Dept $ , , $ Earthwatch $ 1, $1, Envirothon $ 1, $1, FBLA $ II, $1, Fitness Team $7, , $7, Fr ench Club $ , $ Gay Straight Alliance (GSA) $ $ German Club $ , $3, Global Citizens $ $ Golf $1, , $ Habitat for Humanity , $2, Health, \Vellness & Fitness $5, , $2, Hiking $ $0.00 Interact Club $7,896.XO $7, Interest Account $ $98.02 International Justice Mission (IJM) $ $0.00 Key Club $ 1, $ Kid to Kid I SADD $ $ Latin Club $ $ Latino's $ $ Leo C lub $ $ Library Club $ $0.00 Mud C lub $ $ 1, Music (Fermata & AccaBella) $7, , , $6, ~at iona l Honor Society $ 1, , $3, National Parks $ , , $1 1, No Place For Hate $ $ Orchestra $ , $2, Page 1 of 2