Due to ROE on Friday, October 14th Due to ISBE on Tuesday, November 15th SD/JA16 X School District Joint Agreement ILLINOIS STATE BOARD OF EDUCATION School Business Services Division 1 North First Street, Springfield, Illinois 62777-1 217/785-8779 Illinois School District/Joint Agreement Annual Financial Report * June 3, 216 School District/Joint Agreement Number: ACCRUAL Name of Auditing Firm: 53-9-76-2 Gorenz and Associates, Ltd. County Name: Tazewell School District/Joint Agreement Information (See instructions on inside of this page.) X CASH Name of Audit Manager: Tim C. Custis, CPA Name of School District/Joint Agreement: Address: Creve Coeur School District No. 76 42 N. Knoxville Ave. Address: Filing Status: City: State: Zip Code: 4 North Highland Submit electronic AFR directly to ISBE Peoria IL 61614 City: Phone Number: Fax Number: Creve Coeur Click on the Link to Submit: 39-685-7621 39-685-4758 Email Address: Send ISBE a File IL License Number (9 digit): Expiration Date: twhiston@cc76.k12.il.us 6-9381 1/1/217 Zip Code: Email Address: 6161 tcustis@gorenzcpa.com Annual Financial Report Accounting Basis: Single Audit Status: Type of Auditor's Report Issued: Qualified Unqualified YES X NO Are Federal expenditures greater than $75,? X Adverse YES X NO Is all Single Audit Information completed and attached? Disclaimer X YES NO Were any financial statement or federal awards findings issued? ISBE Use Only Reviewed by District Superintendent/Administrator Reviewed by Township Treasurer (Cook County only) Reviewed by Regional Superintendent/Cook ISC Name of Township: District Superintendent/Administrator Name (Type or Print): Tony Whiston Township Treasurer Name (type or print) RegionalSuperintendent/Cook ISC Name (Type or Print): Email Address: Email Address: Email Address: twhiston@cc76.k12.il.us Telephone: Fax Number: Telephone: Fax Number: Telephone: Fax Number: 39-698-36 39-698-9857 Signature & Date: Signature & Date: Signature & Date: Certified Public Accountant Information * This form is based on 23 Illinois Administrative Code 1, Subtitle A, Chapter I, Subchapter C (Part 1). This form is based on 23 Illinois Administrative Code, Subtitle A, Chapter I, Subchapter C, Part 1. ISBE Form SD5-35/JA5-6 (5/16) In some instances, use of open account codes (cells) may not be authorized by statute or administrative rule. Each school district or joint agreement is responsible for obtaining the concurring legal opinion and/or other s upporting authorization/documentation, as necessary, to use the applicable account code (cell). Printed: 9/14/216 afr-16-form
TABLE OF CONTENTS TAB Name AFR Page No. Auditor's Questionnaire........... Aud Quest 2 Comments Applicable to the Auditor's Questionnaire....... Aud Quest 2 Financial Profile Information.... FP Info 3 Estimated Financial Profile Summary Financial Profile 4 Basic Financial Statements Statement of Assets and Liabilities Arising from Cash Transactions/Statement of Position... Assets-Liab 5-6 Statement of Revenues Received/Revenues, Expenditures Disbursed/Expenditures, Other Sources (Uses) and Changes in Fund Balances (All Funds)........ Acct Summary 7-8 Statements of Revenues Received/Revenues (All Funds)... Revenues 9-14 Statements of Expenditures Disbursed/Expenditures Budget to Actual (All Funds)... Expenditures 15-22 Supplementary Schedules Federal Stimulus - American Recovery and Reinvestment Act (ARRA) Schedule. ARRA Sched 23 Schedule of Ad Valorem Tax Receipts.. Tax Sched 24 Schedule of Short-Term Debt/Long-Term Debt... Short-Term Long-Term Debt 25 Schedule of Restricted Local Tax Levies and Selected Revenue Sources/ Schedule of Tort Immunity Expenditures......... Rest Tax Levies-Tort Im 26 Statistical Section Schedule of Capital Outlay and Depreciation... Cap Outlay Deprec 27 Estimated Operating Expenditures Per Pupil and Per Capita Tuition Charge Computation PCTC-OEPP 28-29 Estimated Indirect Cost Rate for Federal Programs (Section I, Section II)... ICR Computation 3 Report on Shared Services or Outsourcing... Shared Outsourced Serv. 31 Administrative Cost Worksheet.... AC 32 Itemization Schedule... ITEMIZATION 33 Reference Page... REF 34 Notes, Opinion Letters, etc Opinion-Notes 35 Deficit Reduction Calculation Deficit AFR Sum Calc 36 Audit Checklist/Balancing Schedule... AUDITCHECK - Single Audit Section Annual Federal Compliance Report... Single Audit Cover - CAP 37-46 INSTRUCTIONS/REQUIREMENTS: For School Districts/Joint Agreements All School Districts/Joint Agreements must complete this form (Note: joint agreement supplementary/statistical schedules may not be applicable) Round all amounts to the nearest dollar. Do not enter cents. (Exception: 9 Month ADA on page 28, line 78) This form complies with Part 1 (Requirements for Accounting, Budgeting, Financial Reporting, and Auditing). 23, Illinois Administrative Code 1, Subtitle A, Chapter I, Subchapter C (Part 1 Any errors left unresolved by the Audit Checklist/Balancing Schedule must be explained in the itemization page. Submit AFR Electronically * The Annual Financial Reports (AFR) must be submitted directly through the Attachment Manager to the AFR Group by the Auditor or School District designated personnel (Please see Instructions for complete submission procedures). Attachment Manager Link Note: CD/Disk no longer accepted. * AFR supporting documentation must be embedded as Microsoft Word (.doc), Word Perfect (*.wpd) or Adobe (*.pdf) and inserted within tab "Opinions & Notes". These documents include: The Audit, Management letter, Opinion letters, Compliance letters, Financial notes etc. For embedding instructions see "Opinions & Notes" tab of this form. Note: Adobe Acrobat (*.pdf) files cannot be embedded if you do not have the software. Simply attach files as separate docs in the Attachment Manager and they will be embedded for you. Submit Paper Copy of AFR with Signatures 1) The auditor must send three paper copies of the AFR form (cover through page 8 at minimum) to the School District with the auditor signature. Note: School Districts and Regional Superintendents may prefer a complete paper copy in lieu of an electronic file. Please comply with their requests as neccessary. 2) Upon receipt, the School District retains one copy for their records, signs, and forwards the remaining two copies to the Regional Superintendent's office no later than October 15, annually. 3) Upon receipt, the Regional Superintendent's office retains one copy for their records, signs, and forwards the remaining paper copy to ISBE no later than November 15, annually. * Yellow Book, CPE, and Peer Review requirements must be met if the Auditor issues an opinion stating "Governmental Auditing Standards" were utilized Single Audit Act Qualifications of Auditing Firm * School District/Joint Agreement entities must verify the qualifications of the auditing firm by requesting the most current peer review report and the corresponding acceptance letter from the approved peer review program, for the current peer review period. * A school district/joint agreement who engages with an auditing firm who is not licensed and qualified will be required to complete a new audit by a qualified auditing firm at the school district's/joint agreement's expense. Printed: 9/14/216 afr-16-form
Page 2 Page 2 the box on the left, and attach the appropriate findings/comments. AUDITOR'S QUESTIONNAIRE INSTRUCTIONS: If your review and testing of State, Local, and Federal Programs revealed any of the following statements to be true, then check PART A - FINDINGS 1. One or more school board members, administrators, certified school business officials, or other qualifying district employees failed to file economic interest statements pursuant to the Illinois Government Ethics Act. [5 ILCS 42/4A-11] 2. One or more custodians of funds failed to comply with the bonding requirements pursuant to Sections 8-2, 1-2.19 or 19-6 of the School Code. [15 ILCS 5/8-2; 1-2.19; 19-6] 3. One or more contracts were executed or purchases made contrary to the provisions of Section 1-2.21 of the School Code. [15 ILCS 5/1-2.21] 4. One or more violations of the Public Funds Deposit Act or the Public Funds Investment Act were noted.[3 ILCS 225/1 et. seq. and 3 ILCS 235/1 et. seq.] 5. Restricted funds were commingled in the accounting records or used for other than the purpose for which they were restricted. 6. One or more short-term loans or short-term debt instruments were executed in non-conformity with the applicable authorizing statute or without statutory Authority. 7. One or more long-term loans or long-term debt instruments were executed in non-conformity with the applicable authorizing statute or without statutory Authority. 8. Corporate Personal Property Replacement Tax monies were deposited and/or used without first satisfying the lien imposed pursuant to the State Revenue Sharing Act. [3 ILCS 115/12] 9. One or more interfund loans were made in non-conformity with the applicable authorizing statute or without statutory authorization. 1. One or more interfund loans were outstanding beyond the term provided by statute. 11. One or more permanent transfers were made in non-conformity with the applicable authorizing statute/regulation or without statutory/regulatory authorization. 12. Substantial, or systematic misclassification of budgetary items such as, but not limited to, revenues, receipts, expenditures, disbursements or expenses were observed. 13. The Chart of Accounts used to define and control budget and accounting records does not conform to the minimum requirements imposed by ISBE rules pursuant to Sections 2-3.27 and 2-3.28 of the School Code.[15 ILCS 5/2-3.27; 2-3.28] 14. At least one of the following forms was filed with ISBE late: The FY15 AFR (ISBE FORM 5-35), FY15 Annual Statement of Affairs (ISBE Form 5-37) and FY16 Budget (ISBE FORM 5-36). Explain in the comments box below. ISBE rules pursuant to Sections 3-15.1, 1-17, and 17-1 of the School Code [15 ILCS 5/3-15.1; 5/1-17; 5/17-1] PART B - FINANCIAL DIFFICULTIES/CERTIFICATION Criteria pursuant to Section 1A-8 of the School Code [15 ILCS 5/1A-8] 15. The district has issued tax anticipation warrants or tax anticipation notes in anticipation of a second year's taxes when warrants or notes in anticipation of current year taxes are still outstanding, as authorized by Sections17-16 or 34-23 thru 34-27 of the School Code. [15 ILCS 5/17-16 or 34-23 thru 34-27] 16. The district has issued short-term debt against two future revenue sources, such as, but not limited to, tax anticipation warrants and General State Aid certificates or tax anticipation warrants and revenue anticipation notes. 17. The district has issued school or teacher orders for wages as permitted in Sections 8-16, 32-7.2 and 34-76 of the School Code or issued funding bonds for this purpose pursuant to Section 19-8 of the School Code. [15 ILCS 5/8-6, 32-7.2, 34-76, and 19-8] 18. The district has for two consecutive years shown an excess of expenditures/other uses over revenues/other sources and beginning fund balances on its annual financial report for the aggregate totals of the Educational, Operations & Maintenance, Transportation, and Working Cash Funds. PART C - OTHER ISSUES x 19. Student Activity Funds, Imprest Funds, or other funds maintained by the district were excluded from the audit. 2. Findings, other than those listed in Part A (above), were reported (e.g. student activity fund findings). 21. Federal Stimulus Funds were not maintained and expended in accordance with the American Recovery and Reinvestment Act (ARRA) of 29. If checked, an explanation must be provided. x 22. Check this box if the district is subject to the Property Tax Extension Limitation Law. Effective Date: 1/1/1999 (Ex: //) 23. If the type of Auditor Report designated on the cover page is other than an unqualified opinion and is due to reason(s) other than solely Cash Basis Accounting, please check and explain the reason(s) in the box below. Adverse due to regulatory basis of accounting. Printed: 9/14/216 afr-16-form
PART D - EXPLANATION OF ACCOUNTING PRACTICES FOR LATE MANDATED CATEGORICAL PAYMENTS (For School Districts who report on an Accrual/Modified Accrual Accounting Basis only) School districts that report on the accrual/modified accrual basis of accounting must identify where late mandated categorical payments (Acct Codes 31, 315, 311, 35, and 351) are recorded. Depending on the accounting procedure these amounts will be used to adjust the Direct Receipts/Revenues in calculation 1 and 2 of the Financial Profile Score. In FY216, identify those late payments recorded as Intergovermental Receivables, Other Recievables, or Deferred Revenue & Other Current Liabilities or Direct Receipts/Revenue. Payments should only be listed once. 24. Enter the date that the district used to accrue mandated categorical payments Date: 25. For the listed mandated categorical (Revenue Code (311, 35, 351, 31, 315) that were vouchered prior to June 3th, but not released until after year end as reported in ISBE FRIS system, enter the amounts that were accrued in the chart below. Account Name 311 35 351 31 315 Total Deferred Revenues (49) Mandated Categoricals Payments (311, 35, 351, 31, 315) Direct Receipts/Revenue Mandated Categoricals Payments (311, 35, 351, 31, 315 Total * Revenue Code (311-Sp Ed Personnel, 351-Sp Ed Transportation, 35-Regular/Vocational Transportation, 315-Sp Ed Funding for Children Requiring Services,31-Sp Ed Private Facilities) PART E - QUALIFICATIONS OF AUDITING FIRM * School District/Joint Agreement entities must verify the qualifications of the auditing firm by requesting the most current peer review report and the corresponding acceptance letter from the approved peer review program for the current peer review. * A school district/joint agreement who engages with an auditing firm who is not licensed and qualified will be required to complete a new audit by a qualified auditing firm at the school district's/joint agreement's expense. Comments Applicable to the Auditor's Questionnaire: Finding 216-1 Gorenz and Associates, Ltd. Name of Audit Firm (print) The undersigned affirms that this audit was conducted by a qualified auditing firm and in accordance with the applicable standards [23 Illinois Administrative Code Part 1] and the scope of the audit conformed to the requirements of subsection (a) or (b) of 23 Illinois Administrative Code Part 1 Section 11, as applicable. Signature mm/dd/yyyy
Page 3 Page 3 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 16 17 18 19 2 21 22 23 24 25 26 27 28 29 3 31 32 33 34 35 36 37 38 39 4 41 42 43 44 45 46 47 48 49 5 51 52 53 54 55 56 57 58 59 6 61 A B C D E F G H I J K L M Required to be completed for School Districts only. A. Tax Rates (Enter the tax rate - ex:.15 for $1.5) Tax Year 215 Equalized Assessed Valuation (EAV): 6,82,496 Educational Operations & Maintenance Transportation Combined Total Working Cash Rate(s):.13294 +.294 +.1247 =.1663.466 B. Results of Operations * Receipts/Revenues Disbursements/ Expenditures Excess/ (Deficiency) Fund Balance 5,592,696 5,913,913 (321,217) 6,142,663 * The numbers shown are the sum of entries on Pages 7 & 8, lines 8, 17, 2, and 81 for the Educational, Operations & Maintenance, Transportation and Working Cash Funds. C. Short-Term Debt ** CPPRT Notes TAWs TANs TO/EMP. Orders GSA Certificates + + + + + Other Total = ** The numbers shown are the sum of entries on page 25. D. Long-Term Debt Check the applicable box for long-term debt allowance by type of district. X a. 6.9% for elementary and high school districts, 4,145,692 b. 13.8% for unit districts. Long-Term Debt Outstanding: c. Long-Term Debt (Principal only) Acct Outstanding:...... 511 1,188, E. Material Impact on Financial Position If applicable, check any of the following items that may have a material impact on the entity's financial position during future reporting periods. Attach sheets as needed explaining each item checked. Comments: FINANCIAL PROFILE INFORMATION Pending Litigation Material Decrease in EAV Material Increase/Decrease in Enrollment Adverse Arbitration Ruling Passage of Referendum Taxes Filed Under Protest Decisions By Local Board of Review or Illinois Property Tax Appeal Board (PTAB) Other Ongoing Concerns (Describe & Itemize) Printed: 9/14/216 afr-16-form
Page 4 Page 4 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 16 17 18 19 2 21 22 23 24 25 26 27 28 29 3 31 32 33 34 35 36 37 38 39 4 41 42 A B C D E F G H I K L M N O P Q R District Name: Creve Coeur School District No. 76 District Code: 53-9-76-2 County Name: Tazewell ESTIMATED FINANCIAL PROFILE SUMMARY (Go to the following website for reference to the Financial Profile) www.isbe.net/sfms/p/profile.htm 1. Fund Balance to Revenue Ratio: Total Ratio Score 4 Total Sum of Fund Balance (P8, Cells C81, D81, F81 & I81) Funds 1, 2, 4, 7 + (5 & 8 if negative) 6,142,663. 1.98 Weight.35 Total Sum of Direct Revenues (P7, Cell C8, D8, F8 & I8) Funds 1, 2, 4, & 7, 5,592,696. Value 1.4 Less: Operating Debt Pledged to Other Funds (P8, Cell C54 thru D74) Minus Funds 1 & 2. (Excluding C:D57, C:D61, C:D65, C:D69 and C:D73) 2. Expenditures to Revenue Ratio: Total Ratio Score 3 Total Sum of Direct Expenditures (P7, Cell C17, D17, F17, I17) Funds 1, 2 & 4 5,913,913. 1.57 Adjustment Total Sum of Direct Revenues (P7, Cell C8, D8, F8, & I8) Funds 1, 2, 4 & 7, 5,592,696. Weight.35 Less: Operating Debt Pledged to Other Funds (P8, Cell C54 thru D74) Minus Funds 1 & 2. (Excluding C:D57, C:D61, C:D65, C:D69 and C:D73) Value 1.5 Possible Adjustment: 3. Days Cash on Hand: Total Days Score 4 Total Sum of Cash & Investments (P5, Cell C4, D4, F4, I4 & C5, D5, F5 & I5) Funds 1, 2 4 & 7 6,147,687. 374.23 Weight.1 Total Sum of Direct Expenditures (P7, Cell C17, D17, F17 & I17) Funds 1, 2, 4 divided by 36 16,427.54 Value.4 4. Percent of Short-Term Borrowing Maximum Remaining: Total Percent Score 4 Tax Anticipation Warrants Borrowed (P25, Cell F6-7 & F11) Funds 1, 2 & 4. 1. Weight.1 EAV x 85% x Combined Tax Rates (P3, Cell J7 and J1) (.85 x EAV) x Sum of Combined Tax Rates 849,296.12 Value.4 5. Percent of Long-Term Debt Margin Remaining: Total Percent Score 3 Long-Term Debt Outstanding (P3, Cell H37) 1,188,. 71.34 Weight.1 Total Long-Term Debt Allowed (P3, Cell H31) 4,145,692.22 Value.3 Total Profile Score: 3.55 * Estimated 217 Financial Profile Designation: RECOGNITION * Total Profile Score may change based on data provided on the Financial Profile Information, page 3 and by the timing of mandated categorical payments. Final score will be calculated by ISBE. Printed: 9/14/216 afr-16-form
Page 5 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 216 Page 5 A B C D E F G H I J K 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) ASSETS Municipal Acct. Operations & Fire Prevention & (Enter Whole Dollars) Educational Debt Services Transportation Retirement/Social Capital Projects Working Cash Tort 2 # Maintenance Safety Security 3 4 CURRENT ASSETS (1) Cash (Accounts 111 through 115) 1 3,9,375 939,659 133,496 343,316 363,275 154,847 964,337 46,188 117,1 5 Investments 12 6 Taxes Receivable 13 7 Interfund Receivables 14 8 Intergovernmental Accounts Receivable 15 9 Other Receivables 16 1 Inventory 17 11 Prepaid Items 18 12 Other Current Assets (Describe & Itemize) 19 13 Total Current Assets 3,9,375 939,659 133,496 343,316 363,275 154,847 964,337 46,188 117,1 14 15 CAPITAL ASSETS (2) Works of Art & Historical Treasures 21 16 Land 22 17 Building & Building Improvements 23 18 Site Improvements & Infrastructure 24 19 Capitalized Equipment 25 2 Construction in Progress 26 21 Amount Available in Debt Service Funds 34 22 Amount to be Provided for Payment on Long-Term Debt 35 23 24 25 Total Capital Assets CURRENT LIABILITIES (4) Interfund Payables 41 26 Intergovernmental Accounts Payable 42 27 Other Payables 43 28 Contracts Payable 44 29 Loans Payable 46 3 Salaries & Benefits Payable 47 31 Payroll Deductions & Withholdings 48 5,24 32 Deferred Revenues & Other Current Liabilities 49 33 Due to Activity Fund Organizations 493 34 Total Current Liabilities 5,24 35 36 LONG-TERM LIABILITIES (5) Long-Term Debt Payable (General Obligation, Revenue, Other) 511 37 38 Total Long-Term Liabilities Reserved Fund Balance 714 15,93 169,559 39 Unreserved Fund Balance 73 3,88,258 939,659 133,496 343,316 193,716 154,847 964,337 46,188 117,1 4 41 Investment in General Fixed Assets Total Liabilities and Fund Balance 3,9,375 939,659 133,496 343,316 363,275 154,847 964,337 46,188 117,1 Print Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.
Page 6 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 216 Page 6 A B 1 ASSETS Acct. (Enter Whole Dollars) 2 # 3 4 5 CURRENT ASSETS (1) Cash (Accounts 111 through 115) 1 Investments 12 6 Taxes Receivable 13 7 Interfund Receivables 14 8 Intergovernmental Accounts Receivable 15 9 Other Receivables 16 1 Inventory 17 11 Prepaid Items 18 12 Other Current Assets (Describe & Itemize) 19 13 14 15 Total Current Assets CAPITAL ASSETS (2) Works of Art & Historical Treasures 21 16 Land 22 17 Building & Building Improvements 23 18 Site Improvements & Infrastructure 24 19 Capitalized Equipment 25 2 Construction in Progress 26 21 Amount Available in Debt Service Funds 34 22 Amount to be Provided for Payment on Long-Term Debt 35 23 24 25 Total Capital Assets CURRENT LIABILITIES (4) Interfund Payables 41 26 Intergovernmental Accounts Payable 42 27 Other Payables 43 28 Contracts Payable 44 29 Loans Payable 46 3 Salaries & Benefits Payable 47 31 Payroll Deductions & Withholdings 48 32 Deferred Revenues & Other Current Liabilities 49 33 Due to Activity Fund Organizations 493 34 35 36 Total Current Liabilities LONG-TERM LIABILITIES (5) Long-Term Debt Payable (General Obligation, Revenue, Other) 511 37 38 Total Long-Term Liabilities Reserved Fund Balance 714 39 Unreserved Fund Balance 73 4 41 Investment in General Fixed Assets Total Liabilities and Fund Balance L M N Account Groups Agency Fund 44,231 3,5 47,731 33,717 33,717 General Fixed Assets General Long- Term Debt 37,985 6,372,689 96,648 447,691 133,496 1,54,54 6,955,13 1,188, 1,188, 1,188, 14,14 6,955,13 47,731 6,955,13 1,188, Print Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.
Page 7 BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, 216 Page 7 1 9 1 11 12 13 14 15 16 17 18 19 2 21 22 23 Disbursements/Expenditures 3 OTHER SOURCES/USES OF FUNDS OTHER SOURCES OF FUNDS (7) PERMANENT TRANSFER FROM VARIOUS FUNDS (423,816) 53,73 1,733 17,38 5,674 (151,431) 32,218 (22,942) 14,683 24 25 26 27 28 29 Abolishment of the Working Cash Fund 12 Abatement of the Working Cash Fund 12 Transfer of Working Cash Fund Interest Transfer Among Funds Transfer of Interest Transfer from Capital Project Fund to O&M Fund Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds to 711 711 712 713 714 715 716 165, 35, 3 O&M Fund 4 Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds 717 31 32 33 34 35 to Debt Service Fund 5 SALE OF BONDS (72) Principal on Bonds Sold Premium on Bonds Sold Accrued Interest on Bonds Sold 721 722 723 36 37 38 39 4 41 42 43 44 45 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Acct # Operations & Maintenance Municipal Retirement/ Social Security Fire Prevention & Safety Educational Debt Services Transportation Capital Projects Working Cash Tort 2 3 4 RECEIPTS/REVENUES LOCAL SOURCES 1 1,14,148 163,544 219,599 84,772 227,967 199 32,218 147,41 25,153 5 FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO 2 ANOTHER DISTRICT 6 7 8 STATE SOURCES FEDERAL SOURCES Total Direct Receipts/Revenues 3 4 3,451,87 61,995 5,166,23 163,544 219,599 145,932 23,74 227,967 199 32,218 147,41 25,153 Receipts/Revenues for "On Behalf" Payments 2 3998 1,1,192 Total Receipts/Revenues 6,167,422 163,544 219,599 23,74 227,967 199 32,218 147,41 25,153 DISBURSEMENTS/EXPENDITURES Instruction 1 3,848,71 71,711 Support Services 2 1,511,966 11,471 213,396 15,582 151,63 169,983 1,47 Community Services 3 1,844 Payments to Other Districts & Govermental Units 4 227,535 Debt Service 5 217,866 Total Direct Disbursements/Expenditures 5,59,46 11,471 217,866 213,396 177,293 151,63 169,983 1,47 Disbursements/Expenditures for "On Behalf" Payments 2 418 1,1,192 Total Disbursements/Expenditures 6,591,238 11,471 217,866 213,396 177,293 151,63 169,983 1,47 Excess of Direct Receipts/Revenues Over (Under) Direct Sale or Compensation for Fixed Assets 6 73 Transfer to Debt Service to Pay Principal on Capital Leases 74 Transfer to Debt Service to Pay Interest on Capital Leases 75 Transfer to Debt Service to Pay Principal on Revenue Bonds 76 Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 77 Transfer to Capital Projects Fund 78 ISBE Loan Proceeds 79 Other Sources Not Classified Elsewhere 799 Total Other Sources of Funds 165, 35, OTHER USES OF FUNDS (8) Description (Enter Whole Dollars) Print Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.
Page 8 BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, 216 Page 8 1 2 46 47 48 49 5 51 52 53 54 55 56 57 58 59 6 61 62 63 64 65 66 67 68 69 7 71 72 73 74 75 76 77 78 79 8 81 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Description (Enter Whole Dollars) Acct # Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (81) Abolishment or Abatement of the Working Cash Fund 12 811 47, Transfer of Working Cash Fund Interest 12 812 Transfer Among Funds 813 Transfer of Interest 814 Transfer from Capital Project Fund to O&M Fund 815 Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to O&M Fund 4 816 Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds to Debt Service Fund 5 817 Taxes Pledged to Pay Principal on Capital Leases 841 Grants/Reimbursements Pledged to Pay Principal on Capital Leases 842 Other Revenues Pledged to Pay Principal on Capital Leases 843 Fund Balance Transfers Pledged to Pay Principal on Capital Leases 844 Taxes Pledged to Pay Interest on Capital Leases 851 Grants/Reimbursements Pledged to Pay Interest on Capital Leases 852 Other Revenues Pledged to Pay Interest on Capital Leases 853 Fund Balance Transfers Pledged to Pay Interest on Capital Leases 854 Taxes Pledged to Pay Principal on Revenue Bonds 861 Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds 862 Other Revenues Pledged to Pay Principal on Revenue Bonds 863 Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds 864 Taxes Pledged to Pay Interest on Revenue Bonds 871 Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds 872 Other Revenues Pledged to Pay Interest on Revenue Bonds 873 Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds 874 Taxes Transferred to Pay for Capital Projects 881 Grants/Reimbursements Pledged to Pay for Capital Projects 882 Other Revenues Pledged to Pay for Capital Projects 883 Fund Balance Transfers Pledged to Pay for Capital Projects 884 Fire Prevention & Safety Transfer to Debt Service Fund to Pay Principal on ISBE Loans 891 Other Uses Not Classified Elsewhere 899 Total Other Uses of Funds 47, Total Other Sources/Uses of Funds 165, 35, (47,) Excess of Receipts/Revenues and Other Sources of Funds (Over/Under) Expenditures/Disbursements and Other Uses of Funds (258,816) 53,73 1,733 17,38 5,674 153,569 (437,782) (22,942) 14,683 Fund Balances - July 1, 215 4,154,167 886,586 131,763 326,8 312,61 1,278 1,42,119 69,13 12,417 Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) Fund Balances - June 3, 216 3,895,351 939,659 133,496 343,316 363,275 154,847 964,337 46,188 117,1 Print Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.
Page 9 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 216 Page 9 1 2 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Municipal Acct Operations & Educational Debt Services Transportation Retirement/ # Maintenance Social Security Capital Projects Working Cash Tort Description (Enter Whole Dollars) Fire Prevention & Safety 3 4 RECEIPTS/REVENUES FROM LOCAL SOURCES (1) AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY 11 5 Designated Purposes Levies (111-112) 7 786,945 123,959 218,28 73,792 88,187 27,557 146,241 24,65 6 7 8 Leasing Purposes Levy 8 Special Education Purposes Levy FICA/Medicare Only Purposes Levies 113 114 115 23,338 9,847 129,863 9 Area Vocational Construction Purposes Levy 116 1 11 12 13 14 15 16 17 18 19 2 21 22 23 24 25 26 27 28 29 3 31 32 33 34 35 36 37 38 39 4 41 42 43 44 45 46 47 48 49 5 51 52 Summer School Purposes Levy Other Tax Levies (Describe & Itemize) Total Ad Valorem Taxes Levied By District PAYMENTS IN LIEU OF TAXES Mobile Home Privilege Tax Payments from Local Housing Authorities Corporate Personal Property Replacement Taxes 9 Other Payments in Lieu of Taxes (Describe & Itemize) Total Payments in Lieu of Taxes TUITION Regular - Tuition from Pupils or Parents (In State) Regular - Tuition from Other Districts (In State) Regular - Tuition from Other Sources (In State) Regular - Tuition from Other Sources (Out of State) Summer Sch - Tuition from Pupils or Parents (In State) Summer Sch - Tuition from Other Districts (In State) Summer Sch - Tuition from Other Sources (In State) Summer Sch - Tuition from Other Sources (Out of State) CTE - Tuition from Pupils or Parents (In State) CTE - Tuition from Other Districts (In State) CTE - Tuition from Other Sources (In State) CTE - Tuition from Other Sources (Out of State) Special Ed - Tuition from Pupils or Parents (In State) Special Ed - Tuition from Other Districts (In State) Special Ed - Tuition from Other Sources (In State) Special Ed - Tuition from Other Sources (Out of State) Adult - Tuition from Pupils or Parents (In State) Adult - Tuition from Other Districts (In State) Adult - Tuition from Other Sources (In State) Adult - Tuition from Other Sources (Out of State) Total Tuition TRANSPORTATION FEES Regular -Transp Fees from Pupils or Parents (In State) Regular - Transp Fees from Other Districts (In State) Regular - Transp Fees from Other Sources (In State) Regular - Transp Fees from Co-curricular Activities (In State) Regular Transp Fees from Other Sources (Out of State) Summer Sch - Transp. Fees from Pupils or Parents (In State) Summer Sch - Transp. Fees from Other Districts (In State) Summer Sch - Transp. Fees from Other Sources (In State) Summer Sch - Transp. Fees from Other Sources (Out of State) CTE - Transp Fees from Pupils or Parents (In State) CTE - Transp Fees from Other Districts (In State) 117 119 12 121 122 123 129 13 1311 1312 1313 1314 1321 1322 1323 1324 1331 1332 1333 1334 1341 1342 1343 1344 1351 1352 1353 1354 14 1411 1412 1413 1415 1416 1421 1422 1423 1424 1431 1432 82,13 3,61 66,48 69,541 15,611 15,611 123,959 463 463 218,28 813 813 73,792 276 276 7,125 218,5 814 7,446 8,26 27,557 12 12 146,241 546 546 24,65 92 92 Printed Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.
Page 1 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 216 Page 1 1 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Municipal Debt Services Transportation Retirement/ Capital Projects Working Cash Tort Social Security Description (Enter Whole Dollars) Acct Operations & Educational # Maintenance 2 53 54 55 56 57 58 59 6 61 62 63 64 EARNINGS ON INVESTMENTS 15 65 66 67 68 FOOD SERVICE 16 69 Sales to Pupils - Lunch 1611 35,897 7 Sales to Pupils - Breakfast 1612 1,11 71 Sales to Pupils - A la Carte 1613 1,45 72 Sales to Pupils - Other (Describe & Itemize) 1614 73 Sales to Adults 162 4,378 74 Other Food Service (Describe & Itemize) 169 75 Total Food Service 42,691 76 DISTRICT/SCHOOL ACTIVITY INCOME 17 77 Admissions - Athletic 1711 5,98 78 Admissions - Other (Describe & Itemize) 1719 79 Fees 172 4,76 8 Book Store Sales 173 81 Other District/School Activity Revenue (Describe & Itemize) 179 82 Total District/School Activity Income 1,614 83 TEXTBOOK INCOME 18 84 Rentals - Regular Textbooks 1811 14,5 85 Rentals - Summer School Textbooks 1812 86 Rentals - Adult/Continuing Education Textbooks 1813 87 Rentals - Other (Describe & Itemize) 1819 88 Sales - Regular Textbooks 1821 89 Sales - Summer School Textbooks 1822 9 Sales - Adult/Continuing Education Textbooks 1823 91 Sales - Other (Describe & Itemize) 1829 92 Other (Describe & Itemize) 189 93 Total Textbook Income 14,5 94 OTHER REVENUE FROM LOCAL SOURCES 19 95 96 97 98 99 1 11 12 13 14 CTE - Transp Fees from Other Sources (In State) 1433 CTE - Transp Fees from Other Sources (Out of State) 1434 Special Ed - Transp Fees from Pupils or Parents (In State) 1441 Special Ed - Transp Fees from Other Districts (In State) 1442 Special Ed - Transp Fees from Other Sources (In State) 1443 Special Ed - Transp Fees from Other Sources (Out of State) 1444 Adult - Transp Fees from Pupils or Parents (In State) 1451 Adult - Transp Fees from Other Districts (In State) 1452 Adult - Transp Fees from Other Sources (In State) 1453 Adult - Transp Fees from Other Sources (Out of State) 1454 Total Transportation Fees 7,125 Fire Prevention & Safety Interest on Investments 151 16,536 3,752 758 1,387 1,657 199 4,559 254 456 Gain or Loss on Sale of Investments 152 Total Earnings on Investments 16,536 3,752 758 1,387 1,657 199 4,559 254 456 Rentals 191 3, Contributions and Donations from Private Sources 192 1,691 Impact Fees from Municipal or County Governments 193 Services Provided Other Districts 194 21,617 Refund of Prior Years' Expenditures 195 61,55 1,83 Payments of Surplus Moneys from TIF Districts 196 Drivers' Education Fees 197 Proceeds from Vendors' Contracts 198 School Facility Occupation Tax Proceeds 1983 Payment from Other Districts 1991 Printed Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.
Page 11 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 216 Page 11 1 2 15 16 17 18 19 11 111 112 113 114 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Municipal Acct Operations & Educational Debt Services Transportation Retirement/ # Maintenance Social Security Capital Projects Working Cash Tort Description (Enter Whole Dollars) Fire Prevention & Safety Sale of Vocational Projects 1992 Other Local Fees (Describe & Itemize) 1993 Other Local Revenues (Describe & Itemize) 1999 3,162 5,37 1,19 Total Other Revenue from Local Sources 114,975 35,37 2,192 Total Receipts/Revenues from Local Sources 1 1,14,148 163,544 219,599 84,772 227,967 199 32,218 147,41 25,153 FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT (2) Flow-through Revenue from State Sources 21 Flow-through Revenue from Federal Sources 22 Other Flow-Through (Describe & Itemize) 23 Total Flow-Through Receipts/Revenues from One District to Another 2 District 115 RECEIPTS/REVENUES FROM STATE SOURCES (3) 116 UNRESTRICTED GRANTS-IN-AID (31-399) 117 118 119 General State Aid- Sec. 18-8.5 General State Aid - Hold Harmless/Supplemental Reorganization Incentives (Accounts 35-321) 31 32 35 3,66,455 124,919 Other Unrestricted Grants-In-Aid from State Sources 399 12 (Describe & Itemize) 121 Total Unrestricted Grants-In-Aid 3,191,374 122 RESTRICTED GRANTS-IN-AID (31-39) 123 124 125 126 127 128 129 13 131 132 SPECIAL EDUCATION Special Education - Private Facility Tuition Special Education - Funding for Children Requiring Sp ED Services Special Education - Personnel Special Education - Orphanage - Individual Special Education - Orphanage - Summer Individual Special Education - Summer School Special Education - Other (Describe & Itemize) Total Special Education CAREER AND TECHNICAL EDUCATION (CTE) 31 315 311 312 313 3145 3199 19,323 91,751 143,667 2,733 257,474 133 134 135 136 137 138 139 14 141 142 143 144 CTE - Technical Education - Tech Prep CTE - Secondary Program Improvement (CTEI) CTE - WECEP CTE - Agriculture Education CTE - Instructor Practicum CTE - Student Organizations CTE - Other (Describe & Itemize) Total Career and Technical Education BILINGUAL EDUCATION Bilingual Ed - Downstate - TPI and TBE Bilingual Education Downstate - Transitional Bilingual Education Total Bilingual Ed 32 322 3225 3235 324 327 3299 335 331 Printed Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.
Page 12 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 216 Page 12 1 2 145 146 147 148 149 15 151 152 153 154 155 156 157 158 159 16 161 162 163 164 165 166 167 168 169 17 171 172 173 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Municipal Acct Operations & Educational Debt Services Transportation Retirement/ # Maintenance Social Security Capital Projects Working Cash Tort Description (Enter Whole Dollars) Fire Prevention & Safety State Free Lunch & Breakfast 336 2,239 School Breakfast Initiative 3365 Driver Education 337 Adult Ed (from ICCB) 341 Adult Ed - Other (Describe & Itemize) 3499 TRANSPORTATION Transportation - Regular and Vocational 35 68,657 Transportation - Special Education 351 77,275 Transportation - Other (Describe & Itemize) 3599 Total Transportation 145,932 Learning Improvement - Change Grants 361 Scientific Literacy 366 Truant Alternative/Optional Education 3695 Early Childhood - Block Grant 375 Reading Improvement Block Grant 3715 Reading Improvement Block Grant - Reading Recovery 372 Continued Reading Improvement Block Grant 3725 Continued Reading Improvement Block Grant (2% Set Aside) 3726 Chicago General Education Block Grant 3766 Chicago Educational Services Block Grant 3767 School Safety & Educational Improvement Block Grant 3775 Technology - Technology for Success 378 State Charter Schools 3815 Extended Learning Opportunities - Summer Bridges 3825 Infrastructure Improvements - Planning/Construction 392 School Infrastructure - Maintenance Projects 3925 Other Restricted Revenue from State Sources (Describe & Itemize) 3999 Total Restricted Grants-In-Aid 259,713 145,932 Total Receipts from State Sources 3 3,451,87 145,932 174 RECEIPTS/REVENUES FROM FEDERAL SOURCES (4) UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT 175 (41-49) 176 Federal Impact Aid 41 177 Other Unrestricted Grants-In-Aid Received Directly from the Fed Govt 49 (Describe & Itemize) Total Unrestricted Grants-In-Aid Received Directly 178 from the Federal Govt RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL 179 GOVT (445-49) 18 181 182 Head Start Construction (Impact Aid) MAGNET 445 45 46 183 Other Restricted Grants-In-Aid Received Directly from the Federal Govt 49 (Describe & Itemize) Total Restricted Grants-In-Aid Received Directly from Federal Govt 184 185 186 187 188 RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT THRU THE STATE (41-4999) TITLE VI Title VI - Innovation and Flexibility Formula 41 Title VI - District Projects 415 Printed Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.
Page 13 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 216 Page 13 1 2 189 19 191 192 193 194 195 196 197 198 199 2 21 22 23 24 25 26 27 28 29 21 211 212 213 214 215 216 217 218 219 22 221 222 223 224 225 226 227 228 229 23 231 232 233 234 235 236 237 238 239 24 241 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Municipal Acct Operations & Educational Debt Services Transportation Retirement/ # Maintenance Social Security Capital Projects Working Cash Tort Description (Enter Whole Dollars) Title VI - Rural Education Initiative (REI) 417 Title V - Other (Describe & Itemize) 4199 Total Title V FOOD SERVICE Breakfast Start-Up Expansion 42 National School Lunch Program 421 22,595 Special Milk Program 4215 459 School Breakfast Program 422 7,83 Summer Food Service Program 4225 Child Adult Care Food Program 4226 Fresh Fruits & Vegetables 424 Food Service - Other (Describe & Itemize) 4299 Total Food Service 273,137 TITLE I Title I - Low Income 43 144,358 Title I - Low Income - Neglected, Private 435 Title I - Comprehensive School Reform 4332 Title I - Reading First 4334 Title I - Even Start 4335 Title I - Reading First SEA Funds 4337 Title I - Migrant Education 434 Title I - Other (Describe & Itemize) 4399 Total Title I 144,358 TITLE IV Title IV - Safe & Drug Free Schools - Formula 44 Title IV - 21st Century Comm Learning Centers 4421 Title IV - Other (Describe & Itemize) 4499 Total Title IV FEDERAL - SPECIAL EDUCATION Fed - Spec Education - Preschool Flow-Through 46 28,752 Fed - Spec Education - Preschool Discretionary 465 Fed - Spec Education - IDEA - Flow Through 462 73,741 Fed - Spec Education - IDEA - Room & Board 4625 Fed - Spec Education - IDEA - Discretionary 463 Fed - Spec Education - IDEA - Other (Describe & Itemize) 4699 Total Federal - Special Education 12,493 Fire Prevention & Safety CTE - PERKINS CTE - Perkins - Title IIIE - Tech Prep 477 CTE - Other (Describe & Itemize) 4799 Total CTE - Perkins Federal - Adult Education 481 ARRA - General State Aid - Education Stabilization 485 ARRA - Title I - Low Income 4851 ARRA - Title I - Neglected, Private 4852 ARRA - Title I - Delinquent, Private 4853 ARRA - Title I - School Improvement (Part A) 4854 ARRA - Title I - School Improvement (Section 13g) 4855 ARRA - IDEA - Part B - Preschool 4856 ARRA - IDEA - Part B - Flow-Through 4857 ARRA - Title IID - Technology-Formula 486 ARRA - Title IID - Technology-Competitive 4861 ARRA - McKinney - Vento Homeless Education 4862 ARRA - Child Nutrition Equipment Assistance 4863 Printed Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.
Page 14 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 216 Page 14 1 2 242 243 244 245 246 247 248 249 25 251 252 253 254 255 256 257 258 259 26 261 262 263 264 265 266 267 268 269 27 271 272 273 274 275 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Municipal Acct Operations & Educational Debt Services Transportation Retirement/ # Maintenance Social Security Capital Projects Working Cash Tort Description (Enter Whole Dollars) Fire Prevention & Safety Impact Aid Formula Grants 4864 Impact Aid Competitive Grants 4865 Qualified Zone Academy Bond Tax Credits 4866 Qualified School Construction Bond Credits 4867 Build America Bond Tax Credits 4868 Build America Bond Interest Reimbursement 4869 ARRA - General State Aid - Other Govt Services Stabilization 487 Other ARRA Funds - II 4871 Other ARRA Funds - III 4872 Other ARRA Funds - IV 4873 Other ARRA Funds - V 4874 ARRA - Early Childhood 4875 Other ARRA Funds VII 4876 Other ARRA Funds VIII 4877 Other ARRA Funds IX 4878 Other ARRA Funds X 4879 Other ARRA Funds Ed Job Fund Program 488 Total Stimulus Programs Race to the Top Program 491 Race to the Top - Preschool Expansion Grant 492 Advanced Placement Fee/International Baccalaureate 494 Title III - Immigrant Education Program (IEP) 495 Title III - Language Inst Program - Limited Eng (LIPLEP) 499 Learn & Serve America 491 McKinney Education for Homeless Children 492 Title II - Eisenhower Professional Development Formula 493 Title II - Teacher Quality 4932 36,591 Federal Charter Schools 496 Medicaid Matching Funds - Administrative Outreach 4991 24,736 Medicaid Matching Funds - Fee-for-Service Program 4992 29,68 Other Restricted Revenue from Federal Sources (Describe & Itemize) 4999 Total Restricted Grants-In-Aid Received from the Federal Govt Thru the State 61,995 Total Receipts/Revenues from Federal Sources 4 61,995 Total Direct Receipts/Revenues 5,166,23 163,544 219,599 23,74 227,967 199 32,218 147,41 25,153 Printed Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.
Page 15 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 216 Page 15 1 2 A B C D E F G H I J K L (1) (2) (3) (4) (5) (6) (7) (8) (9) Description (Enter Whole Dollars) Funct # Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Termination Benefits Total Budget 1 - EDUCATIONAL FUND (ED) 3 4 5 6 7 8 9 1 11 12 13 14 15 16 17 18 19 2 21 22 23 24 25 26 27 28 29 3 31 32 33 34 35 36 37 38 39 4 41 42 43 44 45 46 47 48 49 5 51 52 53 INSTRUCTION (ED) Regular Programs Tuition Payment to Charter Schools Pre-K Programs Special Education Programs (Functions 12-122) Special Education Programs Pre-K Remedial and Supplemental Programs K-12 Remedial and Supplemental Programs Pre-K Adult/Continuing Education Programs CTE Programs Interscholastic Programs Summer School Programs Gifted Programs Driver's Education Programs Bilingual Programs Truant Alternative & Optional Programs Pre-K Programs - Private Tuition Regular K-12 Programs - Private Tuition Special Education Programs K-12 - Private Tuition Special Education Programs Pre-K - Tuition Remedial/Supplemental Programs K-12 - Private Tuition Remedial/Supplemental Programs Pre-K - Private Tuition Adult/Continuing Education Programs - Private Tuition CTE Programs - Private Tuition Interscholastic Programs - Private Tuition Summer School Programs - Private Tuition Gifted Programs - Private Tuition Bilingual Programs - Private Tuition Truants Alternative/Optional Ed Progms - Private Tuition Total Instruction 1 SUPPORT SERVICES (ED) SUPPORT SERVICES - PUPILS Attendance & Social Work Services Guidance Services Health Services Psychological Services Speech Pathology & Audiology Services Other Support Services - Pupils (Describe & Itemize) Total Support Services - Pupils SUPPORT SERVICES - INSTRUCTIONAL STAFF Improvement of Instruction Services Educational Media Services Assessment & Testing Total Support Services - Instructional Staff SUPPORT SERVICES - GENERAL ADMINISTRATION Board of Education Services Executive Administration Services Special Area Administration Services Tort Immunity Services Total Support Services - General Administration 1 11 1115 1125 12 1225 125 1275 13 14 15 16 165 17 18 19 191 1911 1912 1913 1914 1915 1916 1917 1918 1919 192 1921 1922 1 2 211 212 213 214 215 219 21 221 222 223 22 231 232 233 236-237 23 1,52,148 611,187 62,354 258,765 32,2 2,466,474 3,939 3,939 65,45 65,45 2,75 151,999 154,749 648,78 235,313 21,49 12,366 3,357 1,1,163 49 49 37,69 37,69 46,488 46,488 99,411 5,15 4,174 18,6 5,525 3,48 126,451 162,24 13,868 12,933 26,81 59,337 4,564 63,91 142,678 4,243 157 26,872 1,636 175,586 27 3,746 4,16 42 1,37 1,79 1,139 6,17 7,246 56,149 56,149 693 681 3,355 31,729 3,138 417 3,555 2,449,157 855,758 83,56 388,3 41,868 3,355 3,848,71 5,525 3,48 27 126,451 8,175 17,469 116,87 1,37 12,933 131,11 66,364 29,575 275,939 2,544,566 874,93 87,254 421,251 47,755 6,374 3,982,13 5,525 45, 2, 131, 21,47 24,995 153,92 2, 15,55 171,47 71, 222,187 293,187 Print Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.
Page 16 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 216 Page 16 A B C D E F G H I J K L 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) Description Funct Employee Purchased Supplies & Salaries Capital Outlay Other Objects Non-Capitalized Termination (Enter Whole Dollars) Total Budget 2 # Benefits Services Materials Equipment Benefits 54 55 56 57 58 59 6 61 62 63 64 65 66 67 68 69 7 71 72 73 74 75 76 77 78 79 8 81 82 83 84 85 86 87 88 89 9 91 SUPPORT SERVICES - SCHOOL ADMINISTRATION Office of the Principal Services Other Support Services - School Admin (Describe & Itemize) Total Support Services - School Administration SUPPORT SERVICES - BUSINESS Direction of Business Support Services Fiscal Services Operation & Maintenance of Plant Services Pupil Transportation Services Food Services Internal Services Total Support Services - Business SUPPORT SERVICES - CENTRAL Direction of Central Support Services Planning, Research, Development, & Evaluation Services Information Services Staff Services Data Processing Services Total Support Services - Central Other Support Services (Describe & Itemize) Total Support Services COMMUNITY SERVICES (ED) PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED) PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs Payments for Special Education Programs Payments for Adult/Continuing Education Programs Payments for CTE Programs Payments for Community College Programs Other Payments to In-State Govt. Units (Describe & Itemize) Total Payments to Other Govt Units (In-State) Payments for Regular Programs - Tuition Payments for Special Education Programs - Tuition Payments for Adult/Continuing Education Programs - Tuition Payments for CTE Programs - Tuition Payments for Community College Programs - Tuition Payments for Other Programs - Tuition Other Payments to In-State Govt Units 241 249 24 251 252 254 255 256 257 25 261 262 263 264 266 26 29 2 3 4 411 412 413 414 417 419 41 421 422 423 424 427 428 429 25,446 25,446 51,22 24,181 147,296 42,499 832,83 63,578 63,578 24,392 236 1,537 35,165 182,79 1,795 1,795 4,349 5,658 7,8 17,87 271,68 3,74 148,59 152,249 2,565 2,565 38 6,476 141,32 22,176 217,793 1,844 3,827 3,827 3,827 26 26 5 5 3,865 75,286 273,644 273,644 8,143 27,551 31,11 66,84 1,511,966 1,844 3,74 148,59 152,249 75,286 278,2 278,2 8,122 297,74 337,343 715,25 1,663,57 2, 3,5 168,35 171,85 145,3 92 93 94 95 Total Payments to Other Govt Units -Tuition (In State) 42 75,286 75,286 145,3 Payments for Regular Programs - Transfers 431 Payments for Special Education Programs - Transfers 432 Payments for Adult/Continuing Ed Programs-Transfers 433 Print Date: 9/14/216 afr-16-form The accompanying notes are an integral part of these financial statements.