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

LEA Name : Address : 386 City Line Ave Phoenixville, PA 19460 County : Chester AUN Number: 124157203 LEA Type: SD Annual Financial Report Accuracy Certification Statement For Fiscal Year Ending 6/30/2015 Pennsylvania Department of Education & Office of Comptroller Operations PDE-2056: Intermediate Unit PDE-2057: School District, AVTS/CTC, Charter School, and Special Program Jointure CERTIFICATION: By signing this page I agree that the electronic data submitted is a complete and accurate statement of the financial operations and status of the local education agency for the fiscal year. It has been prepared in accordance with generally accepted accounting principles and established Commonwealth of PA reporting guidelines. Jj/;r;/u Date 1 ~ v7 Date Chris Gehris ( 484 )927-5020 Ext: Contact Person Contact Person Telephone Number gehrisc@pasd.com (61 0)933-3707 Contact Person E-mail Address Contact Person Fax Number Printed 10/19/2015 1:31:26 PM

Audit Certification Annual Financial Report: For Fiscal Year Ending 6/30/2015 (Pursuant to PA School Code Section 218(b)) LEA Name : Phoenixville Area SO AUN Number: 124157203 County : Chester This certification is applicable to: 1:81 Orig. Annual Financial Report submitted to Comptroller Operations: lcrl 'I.&. las Date D Annual Financial Report revisions submitted on: Date Audit Certification Due: 12/31/2015 Indicate if the school audit was completed prior to submission of this form 1K1 D Yes, audit has been completed No, audit has not been completed Auditing Firm: Auditor Contact Name: "'(" o 1'"\ {I.ON/t'l'-1, ftaa...,~lt. { Co"" P 4 N "{ Auditor Phone:,,0. 8f4.. 3l<i s X "I ~ C:AMP'-.S tic...-wo. '"''re zzo A d"t E "I u 1 or -ma1: "''--,...,~-~ so.... ~~.~ PA,,o1.S +ro-..g.vwe ' (G.:,.,er. C.bi'A CERTIFICATION: By signing this page I agree that the financial statements of the school have been properly audited as noted above pursuant to Article XXIV, and in the auditor's professional opinion, the Annual Financial Report (PDE-2057) submitted on the date referenced is materially consistent with the audited financial statements. Chief School Administrator ~?f Jobc;/t Date I \ Jrd Secr~_tar-y--~ ' / '. ;.;/t:[~...,_,_~ 'L~ Signature Date Chris Gehris ( 484 )927-5020 Ext: Contact Person Contact Person Telephone Number gehrisc@pasd.com (61 0)933-3707 Contact Person E-mail Address Contact Person Fax Number Printed 10/19/2015 1 :32:51 PM

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/20/2015 9:34:32 AM Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Assets General Fund (10) 0100 Cash and Cash Equivalents 1,090,932 Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Capital Reserve (1431) (32) Other Capital Projects Fund (39) 0110 Investments 14,743,711 2,867,077 31,376,979 0120 Taxes Receivable 5,473,888 0130 Due From Other Funds 509,404 314,970 0141 Due From Other Governments 1,878,392 0142 State Revenue Receivable 0143 Federal Revenue Receivable 0145 Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 169,243 4,717,720 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets 23,865,570 3,182,047 36,094,699 0910 Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources 23,865,570 3,182,047 36,094,699 Page - 1 of 4 Page 3

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/20/2015 9:34:32 AM Page - 2 of 4 Amounts Expressed in Whole Dollars Debt Service (40) Permanent (90) Total Governmental Funds Assets And Deferred Outflows Of Resources Assets 0100 Cash and Cash Equivalents 1,090,932 0110 Investments 48,987,767 0120 Taxes Receivable 5,473,888 0130 Due From Other Funds 824,374 0141 Due From Other Governments 1,878,392 0142 State Revenue Receivable 0143 Federal Revenue Receivable 0145 Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 4,886,963 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets 63,142,316 0910 Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources 63,142,316 Page 4

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/20/2015 9:34:32 AM Amounts Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Capital Reserve (1431) (32) Other Capital Projects Fund (39) 0400 Due to Other Funds 380,462 509,404 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 2,329,342 14,735 1,179,398 0430 Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 4,828,556 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 48,587 0490 Other Current Liabilities Total Liabilities 7,586,947 14,735 1,688,802 0950 Deferred Inflows of Resources 4,631,605 Fund Balances 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 2,443,900 0840 Assigned Fund Balance 2,942,022 3,167,312 34,405,897 0850 Unassigned Fund Balance 6,261,096 Total Fund Balances 11,647,018 3,167,312 34,405,897 Total Liabilities, Deferred Inflows Of Resources And Fund Balances Page - 3 of 4 23,865,570 3,182,047 36,094,699 Page 5

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/20/2015 9:34:32 AM Page - 4 of 4 Amounts Expressed in Whole Dollars Debt Service (40) Permanent (90) Total Governmental Funds Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities 0400 Due to Other Funds 889,866 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 3,523,475 0430 Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 4,828,556 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 48,587 0490 Other Current Liabilities Total Liabilities 9,290,484 0950 Deferred Inflows of Resources 4,631,605 Fund Balances 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 2,443,900 0840 Assigned Fund Balance 40,515,231 0850 Unassigned Fund Balance 6,261,096 Total Fund Balances 49,220,227 Total Liabilities, Deferred Inflows Of Resources And Fund Balances 63,142,316 Page 6

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 10/20/2015 9:34:34 AM Page - 1 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Revenues 6000 Revenue from Local Sources 66,750,428 7000 Revenue from State Sources 14,019,523 8000 Revenue from Federal Sources 592,770 Total Revenues 81,362,721 Expenditures 1000 Instruction 45,506,106 2000 Support Services 22,646,884 3000 Operation of Non-Instructional Services 1,607,567 4000 Facilities Acquisition, Construction and Improvement Services 5110 Debt Service 9,883,836 5130 Refund of Prior Year Revenues / Receipts 84,643 5140 Short-Term Borrowing Interest and Costs Total Expenditures 79,729,036 Excess (Deficiency) Of Revenues Over Expenditures 1,633,685 Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 9120 Proceeds from Refunding of Bonds 9130 Bond Premiums 9200 Proceeds from Extended-Term Financing 9300 Interfund Transfers - IN 9400 Sale of or Compensation for Loss of Fixed Assets 9710 Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 5120 Debt Service Refunded Bonds 5150 Bond Discounts 5200 Interfund Transfers Out 1,609,565 5300 Transfers Out to Component Units/Primary Governments 533,742 Total Other Financing Sources (Uses) (2,143,307) Page 7

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 10/20/2015 9:34:34 AM Revenues Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 6000 Revenue from Local Sources 253 39,187 66,789,868 7000 Revenue from State Sources 14,019,523 8000 Revenue from Federal Sources 592,770 Total Revenues 253 39,187 81,402,161 Expenditures 1000 Instruction 45,506,106 2000 Support Services 78,941 22,725,825 3000 Operation of Non-Instructional Services 1,607,567 4000 Facilities Acquisition, Construction and Improvement Services 1,822,572 6,580,130 8,402,702 5110 Debt Service 9,883,836 5130 Refund of Prior Year Revenues / Receipts 84,643 5140 Short-Term Borrowing Interest and Costs Total Expenditures 1,822,572 6,659,071 88,210,679 Excess (Deficiency) Of Revenues Over Expenditures (1,822,319) (6,619,884) (6,808,518) Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 9,965,000 9,965,000 9120 Proceeds from Refunding of Bonds 9130 Bond Premiums 9200 Proceeds from Extended-Term Financing 9300 Interfund Transfers - IN 1,582,821 1,582,821 9400 Sale of or Compensation for Loss of Fixed Assets 9710 Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 5120 Debt Service Refunded Bonds 5150 Bond Discounts Page - 2 of 4 5200 Interfund Transfers Out 1,609,565 5300 Transfers Out to Component Units/Primary Governments 533,742 Total Other Financing Sources (Uses) 1,582,821 9,965,000 9,404,514 Page 8

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 10/20/2015 9:34:34 AM Page - 3 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Special And Extraordinary Items 9920 Special Items Gains 9930 Extraordinary Items Gains 5520 Special Items Losses 5530 Extraordinary Items Losses Net Change In Fund Balances (509,622) Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 12,156,640 Fund Balance - End Of Year 11,647,018 Page 9

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 10/20/2015 9:34:34 AM Page - 1 of 2 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Current Assets Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) 0100 Cash and Cash Equivalents 41,856 41,856 0110 Investments 0130 Due From Other Funds 65,492 65,492 0141 Due From Other Governments 9,454 9,454 0142 State Revenue Receivable 0143 Federal Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 8,881 8,881 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Current Assets 125,683 125,683 Noncurrent Assets 0211 Land 0212 Site Improvements (Net) 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) 491,121 491,121 0250 Construction in Progress 0260 Long Term Prepayments 0290 Other Noncurrent Assets Total Noncurrent Assets 491,121 491,121 0910 Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources 616,804 616,804 TOTAL Internal Service (60) Page 11

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 10/20/2015 9:34:34 AM Page - 2 of 2 Amounts Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Net Position Current Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0413 Due to Component Unit Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) 0420 Accounts Payable 177,368 177,368 0430 Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 2,188 2,188 0490 Other Current Liabilities Total Current Liabilities 179,556 179,556 Noncurrent Liabilities 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0599 Other Long-Term Liabilities Total Noncurrent Liabilities Total Liabilities 179,556 179,556 0950 Deferred Inflows of Resources Net Position 0791 Invested in Capital Assets, Net of Related Debt 491,121 491,121 0008 Restricted Net Position (0792 0798) 0799 Unrestricted Net Position (53,873) (53,873) Total Net Position 437,248 437,248 Total Liabilities And Deferred Inflows Of Resources And Net Position 616,804 616,804 TOTAL Internal Service (60) Page 12

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 10/20/2015 9:34:35 AM Page - 1 of 2 Operating Revenues Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) 6600 Food Service Revenue 786,094 786,094 0071 Charges for Services 0072 Other Operating Revenue Total Operating Revenues 786,094 786,094 Operating Expenses 100 Personnel Services Salaries 200 Personnel Services Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 1,259,600 1,259,600 600 Supplies 60,494 60,494 740 Depreciation 49,011 49,011 810 Dues and Fees 890 Miscellaneous Expenditures Total Operating Expenses 1,369,105 1,369,105 Operating Income (Loss) (583,011) (583,011) Non Operating Revenues (Expenses) 6500 Earnings on Investments 6920 Contributions and Donations from Private Sources 6930 Gains or Losses on Sale of Fixed Assets 6991 Refunds of a Prior Year Expenditure 7000 Revenue from State Sources 32,942 32,942 8000 Revenue from Federal Sources 516,414 516,414 820 Claims and Judgments Against the LEA 830 Interest TOTAL Non Operating Revenues (Expenses) 549,356 549,356 TOTAL Internal Service (60) Income (Loss) Before Contributions And Transfers (33,655) (33,655) Page 13

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 10/20/2015 9:34:37 AM Page - 1 of 3 Amounts Expressed in Whole Dollars Cash Flows From Operating Activities Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) 0011 Cash Received From Users 767,390 767,390 0012 Cash Received From Assessments Made to Other Funds 0013 Cash Received From Earnings on Investments 0014 Cash Received From Other Operating Revenue 0015 Cash Payments to Employees For Services 0016 Cash Payments For Insurance Claims 0017 Cash Payments to Suppliers For Goods and Services 1,318,690 1,318,690 0018 Cash Payments For Other Operating Expenses Net Cash Provided By (Used For) Operating Activities (551,300) (551,300) TOTAL Internal Service(60) Cash Flows From Non-Capital Financing Activities 0021 Local Sources - 6000 0022 State Sources - 7000 33,817 33,817 0023 Federal Sources -8000 527,694 527,694 0024 Notes and Loans Received (Repaid) 0025 Interest Paid on Notes/Loans - 5100-830 0026 Operating Transfers In (Out)/Residual Equity Trans 0027 Operating Transfers In (Out) Primary Government / Comp Unit 0028 Refund of Prior Year Expenditures - 6991 Net Cash Prov By (Used for) Non-Capital Financing Activities 561,511 561,511 Cash Flows From Capital and Related Financing Activities 0031 Fac Acq, Const, and Imp - 4000 0032 Gain / (Loss) on Sale of Fixed Assets - 6930 0033 Proceeds From Extended Term Financing - 9200 0034 Principal Paid on Financing Agreements 0035 Interest Paid on Financing Agreements - 5100-830 0036 (Inc) Dec in Contributed Capital Net Cash Prov By (Used for) Capital and Related Financing Activities Cash Flows From Investing Activities 0041 Earnings on Investments - 6500 0042 Purchase of Inv Securities / Deposits to Inv Pools 0043 Withdrawals from Investment Pools 0044 Proceeds from Sale and Maturity of Inv Securities 0045 Loans Received (Paid) Net Cash Prov By (Used for) Investing Activities Page 15

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 10/20/2015 9:34:37 AM Page - 2 of 3 Food Service (51) Child Care Operations (52) Other Enterprise Funds (58) Net Increase (Decrease) in Cash Flows 10,211 10,211 0004 Cash and Cash Equivalents Beginning of Year 31,645 31,645 Cash and Cash Equivalents at Year End 41,856 41,856 TOTAL Internal Service (60) 0005 Operating Income (Loss) per REP (583,011) (583,011) Adjustments 0051 Depreciation and Net Amortization 49,011 49,011 0052 Provision for Uncollectible Accounts 0053 Other Adjustments 0054 (Inc) Dec In Accounts Receivable (0120-0150) (13,613) (13,613) 0055 Advances to Other Funds (0160) 0056 (Inc) Dec in Inventories (0170) 3,740 3,740 0057 (Inc) Dec in Prepaid Expenses (0180) 0058 (Inc) Dec in Other Current Assets (0190) 0059 Inc (Dec) in Accounts Payable (0400-0450) 11,277 11,277 0060 Inc (Dec) in Accrued Salaries/Benefits (0461) 0061 Inc (Dec) in Payroll Deductions/Withholding (0462) 0062 Inc (Dec) in Unearned Revenue (0480) (18,704) (18,704) 0063 Inc (Dec) in Other Current Liabilities (0490) Total Adjustments 31,711 31,711 Cash Provided By (Used for) Total (551,300) (551,300) Page 16

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 10/20/2015 9:34:37 AM Page - 3 of 3 COMBINED STATEMENT OF CASH FLOWS SCHEDULE OF NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES Explanation of Transaction and Balance Sheet Effect Total Amount Page 17

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/20/2015 9:34:37 AM Page - 1 of 4 Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) Other Agency (89) Assets And Deferred Outflows Of Resources Assets 0100 Cash and Cash Equivalents 17,983 117,338 0110 Investments 0130 Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets 17,983 117,338 0910 Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources 17,983 117,338 Page 18

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/20/2015 9:34:37 AM Page - 2 of 4 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Assets Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0100 Cash and Cash Equivalents 135,321 0110 Investments 0130 Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets 135,321 0910 Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources 135,321 Page 19

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/20/2015 9:34:37 AM Page - 3 of 4 Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) Other Agency (89) Liabilities, Deferred Inflows Of Resources And Net Position Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 0430 Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 117,338 Total Liabilities 117,338 0950 Deferred Inflows of Resources Net Position 0791 Invested in Capital Assets, Net of Related Debt 0009 Restricted Net Position (0792 0798) 17,983 0799 Unrestricted Net Position Total Net Position 17,983 Total Liabilities, Deferred Inflows Of Resources And Net Position 17,983 117,338 Page 20

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/20/2015 9:34:37 AM Page - 4 of 4 Amounts Expressed in Whole Dollars Liabilities, Deferred Inflows Of Resources And Net Position Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 0430 Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0490 Other Current Liabilities 117,338 Total Liabilities 117,338 0950 Deferred Inflows of Resources Net Position 0791 Invested in Capital Assets, Net of Related Debt 0009 Restricted Net Position (0792 0798) 17,983 0799 Unrestricted Net Position Total Net Position 17,983 Total Liabilities, Deferred Inflows Of Resources And Net Position 135,321 Page 21

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Changes in Net Position - Fiduciary Funds (CNAF) Printed 10/20/2015 9:34:38 AM Page - 1 of 1 Additions Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0091 Gifts and Contributions 24,382 24,382 0092 Other Additions 75 75 Deductions 0093 Scholarships Awarded 23,992 23,992 0094 Other Deductions Change In Net Position 465 465 0006 Net Position Beginning of Fiscal Year 17,518 17,518 0007 Net Position Held in Trust for Pension Benefits Net Position - End of Fiscal Year 17,983 17,983 Page 22

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 10/20/2015 9:34:39 AM Page - 1 of 3 Revenue Reported In Current Year Current Year Tax Accrual Prior Year Tax Accrual Taxes Collected In Current Year Revenue from Local Sources 6111 Current Real Estate Taxes $54,637,279.62 $54,637,279.62 6112 Interim Real Estate Taxes $258,968.81 $258,968.81 6113 Public Utility Realty Taxes $74,689.52 $74,689.52 6120 Current Per Capita Taxes, Section 679 $61,594.81 $61,594.81 6141 Current Act 511 Per Capita Taxes $61,615.07 $61,615.07 6151 Current Act 511 Earned Income Taxes $6,241,712.73 $6,241,712.73 6152 Current Act 511 Occupation Taxes $1,028,946.50 $1,028,946.50 6153 Current Act 511 Real Estate Transfer Taxes $797,705.78 $797,705.78 6411 Delinquent Real Estate Taxes $2,086,295.02 $2,086,295.02 6452 Delinquent Act 511 Occupation Taxes $121,671.34 $121,671.34 6500 Earnings on Investments $48,934.75 6700 Revenues from LEA Activities $69,718.98 6832 Federal IDEA Revenue Received as Pass Through $529,713.20 6910 Rentals $105,682.50 6920 Contributions and Donations from Private Sources $147,918.04 6941 Regular Day School Tuition $21,782.50 6942 Summer School Tuition $88,313.08 6991 Refunds of a Prior Year Expenditure $23,519.50 6992 Energy Efficiency Revenues and Incentives $19,840.55 6999 Other Revenues Not Specified Above $324,525.66 TOTAL Revenue from Local Sources $66,750,427.96 $65,370,479.20 Page 23

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 10/20/2015 9:34:39 AM Page - 2 of 3 Revenue from State Sources Revenue Reported In Current Year 7110 Basic Education Funding $4,204,709.82 7160 Tuition for Orphans Subsidy $106,710.26 7271 Special Education funds for School-Aged Pupils $1,618,136.64 7310 Transportation (Pupil and Nonpublic/CS) $1,128,131.39 7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy $926,552.74 7330 Health Services (Medical, Dental, Nurse, Act 25) $76,055.90 7340 State Property Tax Reduction Allocation $1,326,752.79 7505 Ready to Learn Block Grant $98,039.00 7599 Other State Revenue Not Listed Elsewhere in the 7000 Series $500.00 7810 State Share of Social Security and Medicare Taxes $1,201,197.48 7820 State Share of Retirement Contributions $3,332,736.50 TOTAL Revenue from State Sources $14,019,522.52 Page 24

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 10/20/2015 9:34:39 AM Page - 3 of 3 Revenue from Federal Sources Revenue Reported In Current Year 8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged $278,085.00 8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals $77,629.43 8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) $237,055.12 TOTAL Revenue from Federal Sources $592,769.55 TOTAL FROM ALL SOURCES $81,362,720.03 $65,370,479.20 Page 25

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS) Printed 10/20/2015 9:34:39 AM Page - 1 of 1 Revenue from Local Sources $66,750,427.96 Revenue from State Sources $14,019,522.52 Revenue from Federal Sources $592,769.55 Other Financing Sources TOTAL FROM ALL SOURCES $81,362,720.03 Page 26

Printed 10/20/2015 9:34:40 AM Page - 1 of 21 1000 Instruction Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $21,887,467.28 Total Personnel Services - Salaries $21,887,467.28 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider $3,439,755.77 220 Social Security Contributions $1,634,394.49 230 Retirement Contributions $4,480,127.83 240 Tuition Reimbursement $111,590.82 250 Unemployment Compensation $259,628.22 260 Workers Compensation $6,111.04 Total Personnel Services - Employee Benefits $9,931,608.17 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $1,444,816.35 329 Professional Educational Services - Other $448,828.00 330 Other Professional Services $503,526.44 340 Technical Services $57,280.40 Total Purchased Professional and Technical Services $2,454,451.19 400 Purchased Property Services 430 Repairs and Maintenance Services $112,170.93 440 Rentals $161,599.23 Total Purchased Property Services $273,770.16 500 Other Purchased Services 561 Tuition To Other School Districts Within the State $176,824.94 562 Tuition To Pennsylvania Charter Schools $5,597,279.35 564 Tuition To Career and Technology Centers $2,182,619.00 567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind $641,766.84 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers $952,955.86 569 Tuition - Other $280,219.16 580 Travel $48,195.43 591 Services Purchased Locally $79,545.88 594 IU Payment By Withholding for Institutionalized Children s Programs - Special Classes $9,591.54 Total Other Purchased Services $9,968,998.00 600 Supplies 610 General Supplies $465,467.01 640 Books and Periodicals $499,018.20 Total Supplies $964,485.21 700 Property 750 Equipment - Original and Additional $2,095.98 760 Equipment - Replacement $15,617.00 Total Property $17,712.98 800 Other Objects Page 27

Printed 10/20/2015 9:34:40 AM Page - 2 of 21 1000 Instruction Total 800 Other Objects 810 Dues and Fees $7,613.00 Total Other Objects $7,613.00 Total 1000 Instruction $45,506,105.99 Page 28

Printed 10/20/2015 9:34:40 AM Page - 3 of 21 1100 Regular Programs - Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $9,208,031.22 $8,071,600.40 $355,214.00 $17,634,845.62 Total Personnel Services - Salaries $9,208,031.22 $8,071,600.40 $355,214.00 $17,634,845.62 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider $1,454,575.92 $962,700.20 $2,417,276.12 220 Social Security Contributions $708,310.46 $602,731.76 $1,311,042.22 230 Retirement Contributions $1,946,881.30 $1,672,266.87 $3,619,148.17 240 Tuition Reimbursement $59,979.32 $51,611.50 $111,590.82 250 Unemployment Compensation $22,573.82 $236,178.80 $258,752.62 260 Workers Compensation $4,793.24 $1,317.80 $6,111.04 Total Personnel Services - Employee Benefits $4,197,114.06 $3,526,806.93 $7,723,920.99 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $435.26 $435.26 329 Professional Educational Services - Other $443,160.00 $5,668.00 $448,828.00 330 Other Professional Services $227,868.81 $197,927.61 $425,796.42 340 Technical Services $14,836.99 $42,443.41 $57,280.40 Total Purchased Professional and Technical Services $685,865.80 $246,474.28 $932,340.08 400 Purchased Property Services 430 Repairs and Maintenance Services $49,063.65 $63,107.28 $112,170.93 440 Rentals $83,834.84 $77,764.39 $161,599.23 Total Purchased Property Services $132,898.49 $140,871.67 $273,770.16 500 Other Purchased Services 562 Tuition To Pennsylvania Charter Schools $3,355,850.90 $1,118,616.97 $4,474,467.87 580 Travel $26,404.45 $21,485.98 $47,890.43 591 Services Purchased Locally $41,845.97 $37,699.91 $79,545.88 Total Other Purchased Services $3,424,101.32 $1,177,802.86 $4,601,904.18 600 Supplies 610 General Supplies $202,268.63 $184,552.37 $386,821.00 640 Books and Periodicals $257,956.81 $241,061.39 $499,018.20 Total Supplies $460,225.44 $425,613.76 $885,839.20 700 Property 760 Equipment - Replacement $15,617.00 $15,617.00 Total Property $15,617.00 $15,617.00 800 Other Objects 810 Dues and Fees $7,613.00 $7,613.00 Total Other Objects $7,613.00 $7,613.00 Total 1100 Regular Programs - Elementary / Secondary $18,108,236.33 $13,612,399.90 $355,214.00 $32,075,850.23 Page 29

Printed 10/20/2015 9:34:40 AM Page - 4 of 21 1110 Regular Programs Elementary Secondary Federal Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $9,208,031.22 $8,071,600.40 $355,214.00 $17,634,845.62 Total Personnel Services - Salaries $9,208,031.22 $8,071,600.40 $355,214.00 $17,634,845.62 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider $1,454,575.92 $962,700.20 $2,417,276.12 220 Social Security Contributions $708,310.46 $602,731.76 $1,311,042.22 230 Retirement Contributions $1,946,881.30 $1,672,266.87 $3,619,148.17 240 Tuition Reimbursement $59,979.32 $51,611.50 $111,590.82 250 Unemployment Compensation $22,573.82 $236,178.80 $258,752.62 260 Workers Compensation $4,793.24 $1,317.80 $6,111.04 Total Personnel Services - Employee Benefits $4,197,114.06 $3,526,806.93 $7,723,920.99 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $435.26 $435.26 329 Professional Educational Services - Other $443,160.00 $5,668.00 $448,828.00 330 Other Professional Services $227,868.81 $197,927.61 $425,796.42 340 Technical Services $14,836.99 $42,443.41 $57,280.40 Total Purchased Professional and Technical Services $685,865.80 $246,474.28 $932,340.08 400 Purchased Property Services 430 Repairs and Maintenance Services $49,063.65 $63,107.28 $112,170.93 440 Rentals $83,834.84 $77,764.39 $161,599.23 Total Purchased Property Services $132,898.49 $140,871.67 $273,770.16 500 Other Purchased Services 562 Tuition To Pennsylvania Charter Schools $3,355,850.90 $1,118,616.97 $4,474,467.87 580 Travel $26,404.45 $21,485.98 $47,890.43 591 Services Purchased Locally $41,845.97 $37,699.91 $79,545.88 Total Other Purchased Services $3,424,101.32 $1,177,802.86 $4,601,904.18 600 Supplies 610 General Supplies $202,268.63 $184,552.37 $386,821.00 640 Books and Periodicals $257,956.81 $241,061.39 $499,018.20 Total Supplies $460,225.44 $425,613.76 $885,839.20 700 Property 760 Equipment - Replacement $15,617.00 $15,617.00 Total Property $15,617.00 $15,617.00 800 Other Objects 810 Dues and Fees $7,613.00 $7,613.00 Total Other Objects $7,613.00 $7,613.00 Total 1110 Regular Programs $18,108,236.33 $13,612,399.90 $355,214.00 $32,075,850.23 Page 30

Printed 10/20/2015 9:34:40 AM Page - 5 of 21 1200 Special Programs - Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $2,733,452.08 $1,513,510.08 $4,246,962.16 Total Personnel Services - Salaries $2,733,452.08 $1,513,510.08 $4,246,962.16 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider $691,860.95 $330,618.70 $1,022,479.65 220 Social Security Contributions $199,076.27 $123,843.04 $322,919.31 230 Retirement Contributions $571,587.78 $288,460.40 $860,048.18 250 Unemployment Compensation $875.60 $875.60 Total Personnel Services - Employee Benefits $1,463,400.60 $742,922.14 $2,206,322.74 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $593,578.00 $309,407.60 $529,716.00 $1,432,701.60 330 Other Professional Services $39,090.88 $38,639.14 $77,730.02 Total Purchased Professional and Technical Services $632,668.88 $348,046.74 $529,716.00 $1,510,431.62 500 Other Purchased Services 561 Tuition To Other School Districts Within the State $39,713.00 $96,255.65 $135,968.65 562 Tuition To Pennsylvania Charter Schools $684,978.56 $437,832.92 $1,122,811.48 567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind $641,766.84 $641,766.84 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers $952,955.86 $952,955.86 569 Tuition - Other $23,460.91 $256,758.25 $280,219.16 580 Travel $50.00 $255.00 $305.00 594 IU Payment By Withholding for Institutionalized Children s Programs - Special Classes $9,591.54 $9,591.54 Total Other Purchased Services $2,352,516.71 $791,101.82 $3,143,618.53 600 Supplies 610 General Supplies $37,385.44 $41,260.57 $78,646.01 Total Supplies $37,385.44 $41,260.57 $78,646.01 700 Property 750 Equipment - Original and Additional $1,372.60 $723.38 $2,095.98 Total Property $1,372.60 $723.38 $2,095.98 Total 1200 Special Programs - Elementary / Secondary $7,220,796.31 $3,437,564.73 $529,716.00 $11,188,077.04 Page 31

Printed 10/20/2015 9:34:40 AM Page - 6 of 21 1210 Life Skills Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $131,563.70 $17,355.21 $148,918.91 Total Purchased Professional and Technical Services $131,563.70 $17,355.21 $148,918.91 Total 1210 Life Skills Support $131,563.70 $17,355.21 $148,918.91 Page 32

Printed 10/20/2015 9:34:40 AM Page - 7 of 21 1220 Sensory Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $63,078.55 $63,078.55 Total Purchased Professional and Technical Services $63,078.55 $63,078.55 Total 1220 Sensory Support $63,078.55 $63,078.55 Page 33

Printed 10/20/2015 9:34:40 AM Page - 8 of 21 1230 Emotional Support Elementary Secondary Federal Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $154,506.90 $69,349.22 $223,856.12 Total Personnel Services - Salaries $154,506.90 $69,349.22 $223,856.12 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider $47,977.43 $23,323.76 $71,301.19 220 Social Security Contributions $11,451.77 $5,033.54 $16,485.31 230 Retirement Contributions $31,780.58 $14,840.75 $46,621.33 Total Personnel Services - Employee Benefits $91,209.78 $43,198.05 $134,407.83 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $60,944.10 $85,029.28 $62,433.00 $208,406.38 330 Other Professional Services $451.74 $451.74 Total Purchased Professional and Technical Services $61,395.84 $85,029.28 $62,433.00 $208,858.12 500 Other Purchased Services 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers $91,816.78 $91,816.78 569 Tuition - Other $23,460.91 $256,758.25 $280,219.16 Total Other Purchased Services $115,277.69 $256,758.25 $372,035.94 600 Supplies 610 General Supplies $7,042.54 $7,042.54 $14,085.08 Total Supplies $7,042.54 $7,042.54 $14,085.08 Total 1230 Emotional Support $429,432.75 $461,377.34 $62,433.00 $953,243.09 Page 34

Printed 10/20/2015 9:34:40 AM Page - 9 of 21 1240 Academic Support Elementary Secondary Federal Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $2,433,267.31 $1,298,482.99 $3,731,750.30 Total Personnel Services - Salaries $2,433,267.31 $1,298,482.99 $3,731,750.30 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider $614,212.81 $277,624.23 $891,837.04 220 Social Security Contributions $174,533.82 $105,718.81 $280,252.63 230 Retirement Contributions $510,794.19 $244,606.64 $755,400.83 250 Unemployment Compensation $875.60 $875.60 Total Personnel Services - Employee Benefits $1,300,416.42 $627,949.68 $1,928,366.10 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $53,085.48 $58,039.06 $216,989.90 $328,114.44 Total Purchased Professional and Technical Services $53,085.48 $58,039.06 $216,989.90 $328,114.44 500 Other Purchased Services 580 Travel $50.00 $255.00 $305.00 Total Other Purchased Services $50.00 $255.00 $305.00 600 Supplies 610 General Supplies $30,342.90 $34,218.03 $64,560.93 Total Supplies $30,342.90 $34,218.03 $64,560.93 700 Property 750 Equipment - Original and Additional $1,372.60 $723.38 $2,095.98 Total Property $1,372.60 $723.38 $2,095.98 Total 1240 Academic Support $3,818,534.71 $2,019,668.14 $216,989.90 $6,055,192.75 Page 35

Printed 10/20/2015 9:34:40 AM Page - 10 of 21 1241 Learning Support - Public Elementary Secondary Federal Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $2,341,696.85 $1,286,159.26 $3,627,856.11 Total Personnel Services - Salaries $2,341,696.85 $1,286,159.26 $3,627,856.11 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider $587,404.47 $275,192.02 $862,596.49 220 Social Security Contributions $167,736.21 $104,795.09 $272,531.30 230 Retirement Contributions $474,202.64 $241,969.52 $716,172.16 250 Unemployment Compensation $875.60 $875.60 Total Personnel Services - Employee Benefits $1,230,218.92 $621,956.63 $1,852,175.55 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $53,085.48 $58,039.06 $216,989.90 $328,114.44 Total Purchased Professional and Technical Services $53,085.48 $58,039.06 $216,989.90 $328,114.44 600 Supplies 610 General Supplies $26,403.15 $33,380.09 $59,783.24 Total Supplies $26,403.15 $33,380.09 $59,783.24 700 Property 750 Equipment - Original and Additional $1,372.60 $723.38 $2,095.98 Total Property $1,372.60 $723.38 $2,095.98 Total 1241 Learning Support - Public $3,652,777.00 $2,000,258.42 $216,989.90 $5,870,025.32 Page 36

Printed 10/20/2015 9:34:40 AM Page - 11 of 21 1243 Gifted Support Elementary Secondary Federal Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $91,570.46 $12,323.73 $103,894.19 Total Personnel Services - Salaries $91,570.46 $12,323.73 $103,894.19 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider $26,808.34 $2,432.21 $29,240.55 220 Social Security Contributions $6,797.61 $923.72 $7,721.33 230 Retirement Contributions $36,591.55 $2,637.12 $39,228.67 Total Personnel Services - Employee Benefits $70,197.50 $5,993.05 $76,190.55 500 Other Purchased Services 580 Travel $50.00 $255.00 $305.00 Total Other Purchased Services $50.00 $255.00 $305.00 600 Supplies 610 General Supplies $3,939.75 $837.94 $4,777.69 Total Supplies $3,939.75 $837.94 $4,777.69 Total 1243 Gifted Support $165,757.71 $19,409.72 $185,167.43 Page 37

Printed 10/20/2015 9:34:40 AM Page - 12 of 21 1260 Physical Support Elementary Secondary Federal Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $35,435.72 $35,435.72 $70,871.44 Total Personnel Services - Salaries $35,435.72 $35,435.72 $70,871.44 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider $12,280.58 $12,280.58 $24,561.16 220 Social Security Contributions $2,710.85 $2,710.86 $5,421.71 230 Retirement Contributions $7,583.30 $7,583.30 $15,166.60 Total Personnel Services - Employee Benefits $22,574.73 $22,574.74 $45,149.47 Total 1260 Physical Support $58,010.45 $58,010.46 $116,020.91 Page 38

Printed 10/20/2015 9:34:40 AM Page - 13 of 21 1270 Multi-Handicapped Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $28,418.24 $99,867.00 $128,285.24 Total Purchased Professional and Technical Services $28,418.24 $99,867.00 $128,285.24 Total 1270 Multi-Handicapped Support $28,418.24 $99,867.00 $128,285.24 Page 39

Printed 10/20/2015 9:34:40 AM Page - 14 of 21 1280 Early Intervention Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $162,743.27 $162,743.27 Total Purchased Professional and Technical Services $162,743.27 $162,743.27 Total 1280 Early Intervention Support $162,743.27 $162,743.27 Page 40

Printed 10/20/2015 9:34:40 AM Page - 15 of 21 1290 Special Programs - Other Support Elementary Secondary Federal Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $110,242.15 $110,242.15 $220,484.30 Total Personnel Services - Salaries $110,242.15 $110,242.15 $220,484.30 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider $17,390.13 $17,390.13 $34,780.26 220 Social Security Contributions $10,379.83 $10,379.83 $20,759.66 230 Retirement Contributions $21,429.71 $21,429.71 $42,859.42 Total Personnel Services - Employee Benefits $49,199.67 $49,199.67 $98,399.34 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $93,744.66 $148,984.05 $150,426.10 $393,154.81 330 Other Professional Services $38,639.14 $38,639.14 $77,278.28 Total Purchased Professional and Technical Services $132,383.80 $187,623.19 $150,426.10 $470,433.09 500 Other Purchased Services 561 Tuition To Other School Districts Within the State $39,713.00 $96,255.65 $135,968.65 562 Tuition To Pennsylvania Charter Schools $684,978.56 $437,832.92 $1,122,811.48 567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind $641,766.84 $641,766.84 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers $861,139.08 $861,139.08 594 IU Payment By Withholding for Institutionalized Children s Programs - Special Classes $9,591.54 $9,591.54 Total Other Purchased Services $2,237,189.02 $534,088.57 $2,771,277.59 Total 1290 Special Programs - Other Support $2,529,014.64 $881,153.58 $150,426.10 $3,560,594.32 Page 41

Printed 10/20/2015 9:34:40 AM Page - 16 of 21 1300 Vocational Education Elementary Secondary Federal Total 500 Other Purchased Services 564 Tuition To Career and Technology Centers $2,182,619.00 $2,182,619.00 Total Other Purchased Services $2,182,619.00 $2,182,619.00 Total 1300 Vocational Education $2,182,619.00 $2,182,619.00 Page 42

Printed 10/20/2015 9:34:40 AM Page - 17 of 21 1400 Other Instructional Programs - Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $4,018.00 $1,641.50 $5,659.50 Total Personnel Services - Salaries $4,018.00 $1,641.50 $5,659.50 200 Personnel Services - Employee Benefits 220 Social Security Contributions $307.39 $125.57 $432.96 230 Retirement Contributions $842.35 $89.13 $931.48 Total Personnel Services - Employee Benefits $1,149.74 $214.70 $1,364.44 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $11,679.49 $11,679.49 Total Purchased Professional and Technical Services $11,679.49 $11,679.49 500 Other Purchased Services 561 Tuition To Other School Districts Within the State $38,934.29 $1,922.00 $40,856.29 Total Other Purchased Services $38,934.29 $1,922.00 $40,856.29 Total 1400 Other Instructional Programs - Elementary / Secondary $44,102.03 $15,457.69 $59,559.72 Page 43

Printed 10/20/2015 9:34:40 AM Page - 18 of 21 1430 Homebound Instruction Elementary Secondary Federal Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $4,018.00 $1,641.50 $5,659.50 Total Personnel Services - Salaries $4,018.00 $1,641.50 $5,659.50 200 Personnel Services - Employee Benefits 220 Social Security Contributions $307.39 $125.57 $432.96 230 Retirement Contributions $842.35 $89.13 $931.48 Total Personnel Services - Employee Benefits $1,149.74 $214.70 $1,364.44 500 Other Purchased Services 561 Tuition To Other School Districts Within the State $1,922.00 $1,922.00 Total Other Purchased Services $1,922.00 $1,922.00 Total 1430 Homebound Instruction $5,167.74 $3,778.20 $8,945.94 Page 44

Printed 10/20/2015 9:34:40 AM Page - 19 of 21 1440 Alternative Regular Education Programs Elementary Secondary Federal Total 500 Other Purchased Services 561 Tuition To Other School Districts Within the State $38,934.29 $38,934.29 Total Other Purchased Services $38,934.29 $38,934.29 Total 1440 Alternative Regular Education Programs $38,934.29 $38,934.29 Page 45

Printed 10/20/2015 9:34:40 AM Page - 20 of 21 1441 Adjudicated / Court-Placed Programs Elementary Secondary Federal Total 500 Other Purchased Services 561 Tuition To Other School Districts Within the State $38,934.29 $38,934.29 Total Other Purchased Services $38,934.29 $38,934.29 Total 1441 Adjudicated / Court-Placed Programs $38,934.29 $38,934.29 Page 46

Printed 10/20/2015 9:34:40 AM Page - 21 of 21 1490 Additional Other Instructional Programs Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $11,679.49 $11,679.49 Total Purchased Professional and Technical Services $11,679.49 $11,679.49 Total 1490 Additional Other Instructional Programs $11,679.49 $11,679.49 Page 47

Printed 10/20/2015 9:34:42 AM Page - 1 of 55 2000 Support Services Total 100 Personnel Services - Salaries 100 Personnel Services - Salaries $9,833,034.38 Total Personnel Services - Salaries $9,833,034.38 200 Personnel Services - Employee Benefits 210 Group Insurance - Contracted Provider $1,938,613.18 220 Social Security Contributions $726,689.36 230 Retirement Contributions $1,987,015.85 240 Tuition Reimbursement $50,632.00 250 Unemployment Compensation $20,341.17 260 Workers Compensation $37,358.83 290 Other Current Employee Benefits $3,546.35 Total Personnel Services - Employee Benefits $4,764,196.74 300 Purchased Professional and Technical Services 322 Professional Educational Services - Ius $108,598.54 329 Professional Educational Services - Other $8,809.55 330 Other Professional Services $534,337.77 390 Other Purchased Professional and Technical Services $7,000.00 Total Purchased Professional and Technical Services $658,745.86 400 Purchased Property Services 410 Cleaning Services $48,372.93 420 Utility Services $645,125.49 430 Repairs and Maintenance Services $807,362.04 440 Rentals $191,168.99 460 Extermination Services $9,677.60 490 Other Purchased Property Services $6,200.00 Total Purchased Property Services $1,707,907.05 500 Other Purchased Services 511 Student Transportation Services from Another LEA Within the State $3,899.23 513 Contracted Carriers $4,251,675.86 516 Student Transportation Services From the IU $25,094.30 523 General Property and Liability Insurance $212,631.75 530 Communications $100,137.51 541 Advertising Related to Federal Grant Awards $13,990.32 550 Printing and Binding $4,928.69 580 Travel $26,596.87 595 IU Payments By Withholding $37,598.04 599 Other Miscellaneous Purchased Services $12,854.39 Total Other Purchased Services $4,689,406.96 600 Supplies 610 General Supplies $661,096.31 620 Energy $176,707.06 630 Food $1,631.90 640 Books and Periodicals $88,640.90 Page 48