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LEA Name : Address : County : 680 Fourth Street Palmerton, PA 18071 Annual Financial Report Accuracy Certification Statement For Fiscal Year Ending 6/30/2018 Pennsylvania Department of Education & Office of Comptroller Operations PDE-2056: Intermediate Unit PDE-2057: School District, AVTS/CTC, Charter School, and Special Program Jointure AUN Number : LEA Type : Carbon 121136503 SD CERTIFICATION: By signing this page I agree that the electronic data submitted is a complete and accurate statement of the financial operations and status of the local education agency for the fiscal year. It has been prepared in accordance with generally accepted accounting principles and established Commonwealth of PA reporting guidelines. Chief School Administrator Signature Date Board Secretary Signature Date Ryan P Kish Contact Person rkish@palmerton.org Contact Person E-mail Address (610)826-7101 Ext : Contact Person Telephone Number Contact Person Fax Number Printed 10/26/2018 3:30:39 PM Page 1

Audit Certification Annual Financial Report: For Fiscal Year Ending 6/30/2018 (Pursuant to PA School Code Section 218(b)) LEA Name : AUN Number : County : 121136503 Carbon Audit Certification Due: 12/31/2018 This certification is applicable to the Annual Financial Report data submitted through the Consolidated Financial Reporting System on: Date Auditing Firm: Auditor Contact Name: Auditor Phone: Auditor E-mail:,, - CERTIFICATION: By signing this page I agree that the financial statements of the school have been properly audited as noted above pursuant to Article XXIV, and in the auditor's professional opinion, the Annual Financial Report (PDE-2057) submitted on the date referenced is materially consistent with the audited financial statements. Chief School Administrator Board Secretary Signature Date Signature Date Ryan P Kish (610)826-7101 Ext : Contact Person Contact Person Telephone Number rkish@palmerton.org Contact Person E-mail Address Contact Person Fax Number Printed 10/26/2018 3:30:41 PM Page 2

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

2017-2018 Annual Financial Report - 06/30/2018 Fiscal Year End Validations Printed 10/26/2018 3:31:18 PM Page - 1 of 1 Val Number Description Justification 30390 Revenue Detail: AFR amount must equal PDE FAI System amount. 7110, AFR Rev Detail: $6,572,284.71 7110, PDE FAI System: $6,572,071.65 Basic Education adjustment received 08/2018 that was booked as a receivable. The adjustments pertained to the 13-14, 14-15, 15-16 fiscal years. Page 4

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/26/2018 3:30:41 PM Page - 1 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Assets And Deferred Outflows Of Resources Assets 0100 Cash and Cash Equivalents 13,366,245 0110 Investments 0120 Taxes Receivable 1,442,774 0130 Due From Other Funds 0141 Due From Other Governments 260,816 0142 State Revenue Receivable 1,109,262 0143 Federal Revenue Receivable 47,897 0145 Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 2,773 0170 Inventories 68,002 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $16,297,769 0910 Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $16,297,769 Page 5

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/26/2018 3:30:41 PM Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Assets And Deferred Outflows Of Resources Assets Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0100 Cash and Cash Equivalents 5,669,825 1,082,169 20,118,239 0110 Investments 0120 Taxes Receivable 1,442,774 0130 Due From Other Funds 0141 Due From Other Governments 260,816 0142 State Revenue Receivable 1,109,262 0143 Federal Revenue Receivable 47,897 0145 Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 2,773 0170 Inventories 68,002 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $5,669,825 $1,082,169 $23,049,763 0910 Deferred Outflows of Resources Page - 2 of 4 Total Assets And Deferred Outflows Of Resources $5,669,825 $1,082,169 $23,049,763 Page 6

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/26/2018 3:30:41 PM Page - 3 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities 0400 Due to Other Funds 18,134 0411 Due to Other Governments 50,702 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 356,729 0430 Contracts Payable 0440 Current Portion of Long-Term Debt 62,943 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 1,506,723 0462 Payroll Deductions and Withholding 1,153,602 0480 Unearned Revenues 1,167,117 0490 Other Current Liabilities 744 Total Liabilities $4,316,694 0950 Deferred Inflows of Resources Fund Balances 0810 Nonspendable Fund Balance 68,002 0820 Restricted Fund Balance 80,000 0830 Committed Fund Balance 3,276,779 0840 Assigned Fund Balance 8,556,294 0850 Unassigned Fund Balance Total Fund Balances $11,981,075 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $16,297,769 Page 7

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 10/26/2018 3:30:41 PM Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0400 Due to Other Funds 18,134 0411 Due to Other Governments 50,702 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 717,551 1,074,280 0430 Contracts Payable 0440 Current Portion of Long-Term Debt 62,943 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 1,506,723 0462 Payroll Deductions and Withholding 1,153,602 0480 Unearned Revenues 1,167,117 0490 Other Current Liabilities 744 Total Liabilities $717,551 $5,034,245 0950 Deferred Inflows of Resources Fund Balances 0810 Nonspendable Fund Balance 68,002 0820 Restricted Fund Balance 5,669,825 364,618 6,114,443 0830 Committed Fund Balance 3,276,779 0840 Assigned Fund Balance 8,556,294 0850 Unassigned Fund Balance Page - 4 of 4 Total Fund Balances $5,669,825 $364,618 $18,015,518 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $5,669,825 $1,082,169 $23,049,763 Page 8

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 10/26/2018 3:30:43 PM Page - 1 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Revenues 6000 Revenue from Local Sources 19,135,790 7000 Revenue from State Sources 12,345,632 8000 Revenue from Federal Sources 417,002 Total Revenues $31,898,424 Expenditures 1000 Instruction 19,113,129 2000 Support Services 7,432,253 3000 Operation of Non-Instructional Services 941,713 4000 Facilities Acquisition, Construction and Improvement Services 5110 Debt Service 2,155,220 5130 Refund of Prior Year Revenues / Receipts Total Expenditures $29,642,315 Excess (Deficiency) Of Revenues Over Expenditures $2,256,109 Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 9120 Proceeds from Refunding of Bonds 9130 Bond Premiums 9200 Proceeds from Extended-Term Financing 9300 Interfund Transfers - IN 9400 Sale of or Compensation for Loss of Fixed Assets 9710 Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 5120 Debt Service Refunded Bonds 5150 Bond Discounts 5200 Interfund Transfers Out 76,651 5300 Transfers Out to Component Units/Primary Governments Total Other Financing Sources (Uses) ($76,651) Page 9

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 10/26/2018 3:30:43 PM Revenues Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 6000 Revenue from Local Sources 79,539 66,811 19,282,140 7000 Revenue from State Sources 12,345,632 8000 Revenue from Federal Sources 417,002 Total Revenues $79,539 $66,811 $32,044,774 Expenditures 1000 Instruction 19,113,129 2000 Support Services 101,690 7,533,943 3000 Operation of Non-Instructional Services 941,713 4000 Facilities Acquisition, Construction and Improvement Services 9,599,722 9,599,722 5110 Debt Service 2,155,220 5130 Refund of Prior Year Revenues / Receipts Total Expenditures $9,701,412 $39,343,727 Excess (Deficiency) Of Revenues Over Expenditures $79,539 ($9,634,601) ($7,298,953) Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 9120 Proceeds from Refunding of Bonds 9130 Bond Premiums 9200 Proceeds from Extended-Term Financing 9300 Interfund Transfers - IN 9400 Sale of or Compensation for Loss of Fixed Assets 9710 Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 5120 Debt Service Refunded Bonds 5150 Bond Discounts 5200 Interfund Transfers Out 76,651 5300 Transfers Out to Component Units/Primary Governments Page - 2 of 4 Total Other Financing Sources (Uses) ($76,651) Page 10

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 10/26/2018 3:30:43 PM Page - 3 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Special And Extraordinary Items 9920 Special Items Gains 9930 Extraordinary Items Gains 5520 Special Items Losses 5530 Extraordinary Items Losses Net Change In Fund Balances $2,179,458 Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 9,801,616 Fund Balance - End Of Year $11,981,074 Page 11

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 10/26/2018 3:30:44 PM Page - 1 of 2 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Current Assets Food Service (51) Child Care Operations (52) Other Enterprise (58) 0100 Cash and Cash Equivalents 14,628 14,628 0110 Investments 0130 Due From Other Funds 18,134 18,134 0141 Due From Other Governments 0142 State Revenue Receivable 1,160 1,160 0143 Federal Revenue Receivable 17,676 17,676 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 1,420 1,420 0170 Inventories 40,384 40,384 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Current Assets $93,402 $93,402 Noncurrent Assets 0211 Land 0212 Site Improvements (Net) 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) 208,217 208,217 0250 Construction in Progress 0260 Long Term Prepayments 0290 Other Noncurrent Assets Total Noncurrent Assets $208,217 $208,217 0910 Deferred Outflows of Resources 155,165 155,165 Total Assets And Deferred Outflows Of Resources $456,784 $456,784 TOTAL Internal Service (60) Page 13

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 10/26/2018 3:30:44 PM Page - 2 of 2 Amounts Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Net Position Current Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0413 Due to Component Unit Food Service (51) Child Care Operations (52) Other Enterprise (58) 0420 Accounts Payable 6,036 6,036 0430 Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 46,614 46,614 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 6,086 6,086 0490 Other Current Liabilities Total Current Liabilities $58,736 $58,736 Noncurrent Liabilities 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 2,915 2,915 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 44,741 44,741 0570 Net Pension Liability 1,043,806 1,043,806 0599 Other Noncurrent Liabilities Total Noncurrent Liabilities $1,091,462 $1,091,462 Total Liabilities $1,150,198 $1,150,198 0950 Deferred Inflows of Resources 9,057 9,057 Net Position 0791 Net Investment in Capital Assets 208,217 208,217 0008 Restricted Net Position (0792 0798) 0799 Unrestricted Net Position (910,688) (910,688) Total Net Position ($702,471) ($702,471) Total Liabilities And Deferred Inflows Of Resources And Net Position $456,784 $456,784 TOTAL Internal Service (60) Page 14

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 10/26/2018 3:30:46 PM Page - 1 of 2 Operating Revenues Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise (58) 6600 Food Service Revenue 397,619 397,619 0071 Charges for Services 0072 Other Operating Revenue 14,793 14,793 Total Operating Revenues $412,412 $412,412 Operating Expenses 100 Personnel Services Salaries 304,050 304,050 200 Personnel Services Employee Benefits 151,358 151,358 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 497,083 497,083 600 Supplies 60,629 60,629 740 Depreciation 20,749 20,749 810 Dues and Fees 265 265 890 Miscellaneous Expenditures Total Operating Expenses $1,034,134 $1,034,134 Operating Income (Loss) ($621,722) ($621,722) Non Operating Revenues (Expenses) 6500 Earnings on Investments 1,271 1,271 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 103,609 103,609 8000 Revenue from Federal Sources 496,482 496,482 820 Claims and Judgments Against the LEA 830 Interest TOTAL Non Operating Revenues (Expenses) $601,362 $601,362 TOTAL Internal Service (60) Income (Loss) Before Contributions And Transfers ($20,360) ($20,360) Page 15

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 10/26/2018 3:30:46 PM Page - 2 of 2 Amounts Expressed in Whole Dollars Contributions, Transfers, and Special and Extraordinary Items 5200 Interfund Transfers Out 5300 Transfers Out to Component Units/Primary Governments 5520 Special Items Losses 5530 Extraordinary Items Losses Food Service (51) Child Care Operations (52) Other Enterprise (58) 9300 Interfund Transfers - IN 76,651 76,651 9500 Capital Contributions 9700 Transfers IN From Component Units/Primary Governments 9920 Special Items Gains 9930 Extraordinary Items Gains TOTAL Internal Service (60) Change In Net Position $56,291 $56,291 0002 Net Position - Beginning of Fiscal Year (711,464) (711,464) 0003 Accounting Changes / Residual Equity Transfers (47,298) (47,298) Net Position - End Of Year ($702,471) ($702,471) Page 16

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 10/26/2018 3:30:48 PM Page - 1 of 4 Amounts Expressed in Whole Dollars Cash Flows From Operating Activities Food Service (51) Child Care Operations (52) Other Enterprise (58) 0011 Cash Receipts From Users 444,837 444,837 0012 Cash Receipts From Assessments Made to Other Funds 0013 Cash Receipts From Earnings on Investments 0014 Cash Receipts From Other Operating Revenue 14,793 14,793 0015 Cash Payments To Employees For Services 443,374 443,374 0016 Cash Payments For Insurance Claims 0017 Cash Payments To Suppliers For Goods and Services 603,161 603,161 0018 Cash Payments For Other Operating Expenses 265 265 Net Cash Provided By (Used For) Operating Activities ($587,170) ($587,170) TOTAL Internal Service(60) Cash Flows From Non-Capital Financing Activities 0021 Receipts From Local Sources - 6000 0022 Receipts From State Sources - 7000 102,449 102,449 0023 Receipts From Federal Sources -8000 414,886 414,886 0024 Notes and Loans Received (Repaid) 0025 Interest Paid on Notes/Loans - 5100-830 0026 Operating Transfers In (Out)/Residual Equity Trans 76,651 76,651 0027 Operating Transfers In (Out) Primary Government / Comp Unit 0028 Receipts From Refund of Prior Year Expenditures - 6991 0029 Special and Extraordinary Gains (losses) 0030 Receipts from Insurance Recoveries -9990 Net Cash Prov By (Used for) Non-Capital Financing Activities $593,986 $593,986 Cash Flows From Capital and Related Financing Activities 0031 Payments For Fac Acq, Const, and Imp - 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 1,271 1,271 0042 Purchase of Inv Securities / Deposits to Inv Pools 0043 Receipts From Investment Pool Withdrawals 0044 Proceeds from Sale and Maturity of Inv Securities Page 17

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 10/26/2018 3:30:48 PM Page - 2 of 4 0045 Loans Received (Paid) Net Cash Prov By (Used for) Investing Activities $1,271 $1,271 Page 18

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 10/26/2018 3:30:48 PM Page - 3 of 4 Food Service (51) Child Care Operations (52) Other Enterprise (58) Net Increase (Decrease) in Cash Flows 8,087 8,087 0004 Cash and Cash Equivalents Beginning of Year 6,541 6,541 Cash and Cash Equivalents at Year End $14,628 $14,628 TOTAL Internal Service (60) Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities 0005 Operating Income (Loss) per REP (621,722) (621,722) Adjustments 0051 Depreciation and Net Amortization 20,749 20,749 0052 Provision for Uncollectible Accounts 0053 Other Adjustments 56,056 56,056 Effect of Changes in Assets, Liabilities, Deferred Outflows and Deferred Inflows 0054 (Inc) Dec In Accounts Receivable (0120-0150) 47,218 47,218 0055 Advances to Other Funds (0160) (76,651) (76,651) 0056 (Inc) Dec in Inventories (0170) (9,284) (9,284) 0057 (Inc) Dec in Prepaid Expenses (0180) 0058 (Inc) Dec in Other Current or Noncurrent Assets 0064 Deferred Outflows (0910) 87,117 87,117 0059 Inc (Dec) in Accounts Payable (0400-0450) (12,995) (12,995) 0060 Inc (Dec) in Accrued Salaries/Benefits (0461) (6,400) (6,400) 0065 Inc (Dec) in Net Pension Liabilities (0570) (63,354) (63,354) 0066 Inc (Dec) in Other Postemp Benefit Oblig (0560) (2,557) (2,557) 0061 Inc (Dec) in Payroll Deductions/Withholding (0462) 0062 Inc (Dec) in Unearned Revenue (0480) (2,575) (2,575) 0063 Inc (Dec) in Other Current or Noncurrent Liabilities 0067 Deferred Inflows (0950) (2,772) (2,772) Total Adjustments $34,552 $34,552 Cash Provided By (Used for) Total ($587,170) ($587,170) Page 19

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 10/26/2018 3:30:48 PM Page - 4 of 4 COMBINED STATEMENT OF CASH FLOWS SCHEDULE OF NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES Explanation of Transaction and Balance Sheet Effect Total Amount Page 20

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/26/2018 3:30:49 PM Page - 1 of 4 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Assets Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) 0100 Cash and Cash Equivalents 16,762 115,303 0110 Investments 78,728 0130 Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables 214 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets $95,704 $115,303 0910 Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $95,704 $115,303 Activity (81) Page 21

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/26/2018 3:30:49 PM Page - 2 of 4 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Assets Other Agency (89) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0100 Cash and Cash Equivalents 132,065 0110 Investments 78,728 0130 Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables 214 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets $211,007 0910 Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $211,007 Page 22

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/26/2018 3:30:49 PM Page - 3 of 4 Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) Liabilities, Deferred Inflows Of Resources And Net Position Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 5,957 774 0430 Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 114,529 Total Liabilities $5,957 $115,303 0950 Deferred Inflows of Resources Net Position 0791 Net Investment in Capital Assets 0009 Restricted Net Position (0792 0798) 0799 Unrestricted Net Position 89,747 Total Net Position $89,747 Total Liabilities, Deferred Inflows Of Resources And Net Position $95,704 $115,303 Page 23

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 10/26/2018 3:30:49 PM Page - 4 of 4 Amounts Expressed in Whole Dollars Other Agency (89) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds Liabilities, Deferred Inflows Of Resources And Net Position Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 6,731 0430 Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 114,529 Total Liabilities $121,260 0950 Deferred Inflows of Resources Net Position 0791 Net Investment in Capital Assets 0009 Restricted Net Position (0792 0798) 0799 Unrestricted Net Position 89,747 Total Net Position $89,747 Total Liabilities, Deferred Inflows Of Resources And Net Position $211,007 Page 24

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Statement of Changes in Net Position - Fiduciary Funds (CNAF) Printed 10/26/2018 3:30:49 PM Page - 1 of 1 Additions Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0091 Gifts and Contributions 2,978 2,978 0092 Other Additions 4,390 4,390 Deductions 0093 Scholarships Awarded 10,225 10,225 0094 Other Deductions 453 453 Change In Net Position ($3,310) ($3,310) 0006 Net Position Beginning of Fiscal Year 93,057 93,057 0007 Net Position Held in Trust for Pension Benefits Net Position - End of Fiscal Year $89,747 $89,747 Page 25

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 10/26/2018 3:30:50 PM Page - 1 of 3 Revenue Reported In Current Year Current Year Tax Accrual Prior Year Tax Accrual Taxes Collected In Current Year Revenue from Local Sources 6111 Current Real Estate Taxes 15,723,326.32 15,723,326.32 6113 Public Utility Realty Taxes 18,301.23 18,301.23 6114 Payments in Lieu of Current Taxes - State / Local 5,100.86 5,100.86 6120 Current Per Capita Taxes, Section 679 34,617.10 34,617.10 6141 Current Act 511 Per Capita Taxes 34,617.10 34,617.10 6143 Current Act 511 Local Services Taxes 17,039.09 325.05 16,714.04 6151 Current Act 511 Earned Income Taxes 1,553,661.71 10,199.19 2,327.69 1,545,790.21 6153 Current Act 511 Real Estate Transfer Taxes 202,120.81 18,872.14 43,570.02 226,818.69 6411 Delinquent Real Estate Taxes 908,932.52 241,128.33 256,942.52 924,746.71 6420 Delinquent Per Capita Taxes, Section 679 8,544.05 2,566.55 3,606.87 9,584.37 6440 Delinquent Local Enabling Taxes - Flat Rate Assessments 8,544.05 2,566.55 3,606.86 9,584.36 6500 Earnings on Investments 202,763.77 6700 Revenues from LEA Activities 31,425.00 6821 State Revenue Received from Other Pennsylvania Public LEAs 500.00 6831 Federal Revenue Received from Other Pennsylvania Public LEAs 8,836.00 6832 Federal IDEA Revenue Received as Pass Through 339,406.96 6910 Rentals 375.00 6920 Contributions and Donations from Private Sources 11,885.20 6942 Summer School Tuition 1,340.00 6944 Receipts from Other LEAs in Pennsylvania - Education 11,589.61 6999 Other Revenues Not Specified Above 12,863.65 TOTAL Revenue from Local Sources $19,135,790.03 $275,657.81 $310,053.96 $18,549,200.99 Page 26

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 10/26/2018 3:30:50 PM Page - 2 of 3 Revenue from State Sources Revenue Reported In Current Year 7110 Basic Education Funding 6,572,284.71 7160 Tuition for Orphans Subsidy 47,766.02 7271 Special Education funds for School-Aged Pupils 1,140,827.10 7311 Pupil Transportation Subsidy 412,969.99 7312 Nonpublic and Charter School Pupil Transportation Subsidy 31,955.00 7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy 422,541.78 7330 Health Services (Medical, Dental, Nurse, Act 25) 34,037.91 7340 State Property Tax Reduction Allocation 749,193.40 7505 Ready to Learn Block Grant 303,548.00 7810 State Share of Social Security and Medicare Taxes 491,113.52 7820 State Share of Retirement Contributions 2,139,394.60 TOTAL Revenue from State Sources $12,345,632.03 Page 27

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 10/26/2018 3:30:50 PM Page - 3 of 3 Revenue from Federal Sources Revenue Reported In Current Year 8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 346,122.30 8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 60,880.00 8517 NCLB, Title IV - 21St Century Schools 10,000.00 TOTAL Revenue from Federal Sources $417,002.30 TOTAL FROM ALL SOURCES $31,898,424.36 $275,657.81 $310,053.96 $18,549,200.99 Page 28

2017-2018 PDE-2057 Annual Financial Report - 06/30/2018 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS) Printed 10/26/2018 3:30:51 PM Page - 1 of 1 Revenue from Local Sources 19,135,790.03 Revenue from State Sources 12,345,632.03 Revenue from Federal Sources 417,002.30 Other Financing Sources TOTAL FROM ALL SOURCES $31,898,424.36 Page 29

Printed 10/26/2018 3:30:53 PM Page - 1 of 21 1000 Instruction Total 100 Personnel Services Salaries 100 Personnel Services Salaries 8,502,765.64 Total Personnel Services Salaries $8,502,765.64 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 1,331,245.80 220 Social Security Contributions 638,925.79 230 PSERS Retirement Contributions 2,733,860.00 250 Unemployment Compensation 6,425.98 260 Workers Compensation 89,570.45 280 Other Post-Employment Benefits (OPEB) 87,786.32 Total Personnel Services Employee Benefits $4,887,814.34 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 1,097,271.01 324 Professional Educational Services Employee Training and Development Services 1,177.80 329 Professional Educational Services Other 10,279.50 330 Other Professional Services 54,729.02 340 Technical Services 69,737.04 Total Purchased Professional and Technical Services $1,233,194.37 400 Purchased Property Services 430 Repairs and Maintenance Services 11,510.95 440 Rentals 38,120.22 Total Purchased Property Services $49,631.17 500 Other Purchased Services 510 Student Transportation Services 12,583.00 530 Communications 4,726.85 550 Printing and Binding 40.00 561 Tuition To Other School Districts Within the State 24,593.86 562 Tuition To Pennsylvania Charter Schools 882,312.77 563 Tuition To Nonpublic Schools 704,928.15 564 Tuition To Career and Technology Centers 2,208,238.60 566 Tuition To Institutions of Higher Education and Technical Institutes 197,693.00 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 11,901.43 580 Travel 4,141.86 591 Services Purchased Locally 376.20 Total Other Purchased Services $4,051,535.72 600 Supplies 610 General Supplies 168,551.22 630 Food 2,977.44 640 Books and Periodicals 71,615.23 650 Supplies & Fees Technology Related 28,125.63 Total Supplies $271,269.52 700 Property 756 Capitalized Technology Hardware and Equipment Original 9,553.67 Page 30

Printed 10/26/2018 3:30:53 PM Page - 2 of 21 1000 Instruction Total 700 Property 766 Capitalized Technology Hardware and Equipment Replacement 105,667.96 768 Capitalized Technology Software - Replacement 400.00 Total Property $115,621.63 800 Other Objects 810 Dues and Fees 1,297.00 Total Other Objects $1,297.00 Total 1000 Instruction $19,113,129.39 Page 31

Printed 10/26/2018 3:30:53 PM Page - 3 of 21 1100 Regular Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 3,626,774.53 2,859,239.98 242,144.99 6,728,159.50 Total Personnel Services Salaries $3,626,774.53 $2,859,239.98 $242,144.99 $6,728,159.50 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 735,747.94 369,022.70 68,028.96 1,172,799.60 220 Social Security Contributions 271,402.87 215,476.05 18,112.01 504,990.93 230 PSERS Retirement Contributions 1,169,739.91 916,364.29 78,801.71 2,164,905.91 250 Unemployment Compensation 4.02 6,421.96 6,425.98 260 Workers Compensation 38,150.27 30,191.48 2,544.64 70,886.39 280 Other Post-Employment Benefits (OPEB) 63,132.96 24,653.36 87,786.32 Total Personnel Services Employee Benefits $2,278,177.97 $1,562,129.84 $167,487.32 $4,007,795.13 300 Purchased Professional and Technical Services 324 Professional Educational Services Employee Training and Development Services 52.00 60.00 112.00 329 Professional Educational Services Other 2,786.25 2,786.25 5,572.50 340 Technical Services 34,868.52 34,868.52 69,737.04 Total Purchased Professional and Technical Services $37,706.77 $37,714.77 $75,421.54 400 Purchased Property Services 430 Repairs and Maintenance Services 4,700.07 4,999.43 9,699.50 440 Rentals 23,297.18 14,823.04 38,120.22 Total Purchased Property Services $27,997.25 $19,822.47 $47,819.72 500 Other Purchased Services 510 Student Transportation Services 5,102.66 263.34 5,366.00 530 Communications 912.33 912.33 1,824.66 562 Tuition To Pennsylvania Charter Schools 360,878.00 360,878.00 721,756.00 580 Travel 157.63 281.97 439.60 591 Services Purchased Locally 376.20 376.20 Total Other Purchased Services $367,426.82 $362,335.64 $729,762.46 600 Supplies 610 General Supplies 78,491.48 73,399.76 151,891.24 630 Food 2,902.04 2,902.04 640 Books and Periodicals 39,592.69 31,420.31 71,013.00 650 Supplies & Fees Technology Related 10,542.10 11,937.19 22,479.29 Total Supplies $128,626.27 $119,659.30 $248,285.57 700 Property 756 Capitalized Technology Hardware and Equipment Original 5,803.44 3,750.23 9,553.67 766 Capitalized Technology Hardware and Equipment Replacement 51,710.02 53,957.94 105,667.96 768 Capitalized Technology Software - Replacement 400.00 400.00 Total Property $57,913.46 $57,708.17 $115,621.63 800 Other Objects 810 Dues and Fees 491.00 491.00 Total Other Objects $491.00 $491.00 Total 1100 Regular Programs Elementary / Secondary $6,524,623.07 $5,019,101.17 $409,632.31 $11,953,356.55 Page 32

Printed 10/26/2018 3:30:53 PM Page - 4 of 21 1110 Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 3,626,774.53 2,859,239.98 40,433.55 6,526,448.06 Total Personnel Services Salaries $3,626,774.53 $2,859,239.98 $40,433.55 $6,526,448.06 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 735,747.94 369,022.70 13,816.92 1,118,587.56 220 Social Security Contributions 271,402.87 215,476.05 3,033.24 489,912.16 230 PSERS Retirement Contributions 1,169,739.91 916,364.29 13,171.19 2,099,275.39 250 Unemployment Compensation 4.02 6,421.96 6,425.98 260 Workers Compensation 38,150.27 30,191.48 425.10 68,766.85 280 Other Post-Employment Benefits (OPEB) 63,132.96 24,653.36 87,786.32 Total Personnel Services Employee Benefits $2,278,177.97 $1,562,129.84 $30,446.45 $3,870,754.26 300 Purchased Professional and Technical Services 324 Professional Educational Services Employee Training and Development Services 52.00 60.00 112.00 329 Professional Educational Services Other 2,786.25 2,786.25 5,572.50 340 Technical Services 34,868.52 34,868.52 69,737.04 Total Purchased Professional and Technical Services $37,706.77 $37,714.77 $75,421.54 400 Purchased Property Services 430 Repairs and Maintenance Services 4,700.07 4,999.43 9,699.50 440 Rentals 23,297.18 14,823.04 38,120.22 Total Purchased Property Services $27,997.25 $19,822.47 $47,819.72 500 Other Purchased Services 510 Student Transportation Services 5,102.66 263.34 5,366.00 530 Communications 912.33 912.33 1,824.66 562 Tuition To Pennsylvania Charter Schools 360,878.00 360,878.00 721,756.00 580 Travel 157.63 281.97 439.60 591 Services Purchased Locally 376.20 376.20 Total Other Purchased Services $367,426.82 $362,335.64 $729,762.46 600 Supplies 610 General Supplies 78,491.48 73,399.76 151,891.24 630 Food 2,902.04 2,902.04 640 Books and Periodicals 39,592.69 31,420.31 71,013.00 650 Supplies & Fees Technology Related 10,542.10 11,937.19 22,479.29 Total Supplies $128,626.27 $119,659.30 $248,285.57 700 Property 756 Capitalized Technology Hardware and Equipment Original 5,803.44 3,750.23 9,553.67 766 Capitalized Technology Hardware and Equipment Replacement 51,710.02 53,957.94 105,667.96 768 Capitalized Technology Software - Replacement 400.00 400.00 Total Property $57,913.46 $57,708.17 $115,621.63 800 Other Objects 810 Dues and Fees 491.00 491.00 Total Other Objects $491.00 $491.00 Total 1110 Regular Programs $6,524,623.07 $5,019,101.17 $70,880.00 $11,614,604.24 Page 33

Printed 10/26/2018 3:30:53 PM Page - 5 of 21 1190 Federally-Funded Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 201,711.44 201,711.44 Total Personnel Services Salaries $201,711.44 $201,711.44 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 54,212.04 54,212.04 220 Social Security Contributions 15,078.77 15,078.77 230 PSERS Retirement Contributions 65,630.52 65,630.52 260 Workers Compensation 2,119.54 2,119.54 Total Personnel Services Employee Benefits $137,040.87 $137,040.87 Total 1190 Federally-Funded Regular Programs $338,752.31 $338,752.31 Page 34

Printed 10/26/2018 3:30:53 PM Page - 6 of 21 1200 Special Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 734,484.22 481,081.92 240,873.52 1,456,439.66 Total Personnel Services Salaries $734,484.22 $481,081.92 $240,873.52 $1,456,439.66 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 106,665.23 13,351.98 120,017.21 220 Social Security Contributions 56,076.43 36,446.95 17,518.65 110,042.03 230 PSERS Retirement Contributions 240,171.44 150,663.74 74,685.19 465,520.37 260 Workers Compensation 7,855.17 5,066.91 2,412.75 15,334.83 Total Personnel Services Employee Benefits $410,768.27 $205,529.58 $94,616.59 $710,914.44 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 548,635.51 548,635.50 1,097,271.01 324 Professional Educational Services Employee Training and Development Services 532.90 532.90 1,065.80 330 Other Professional Services 28,384.52 26,344.50 54,729.02 Total Purchased Professional and Technical Services $577,552.93 $575,512.90 $1,153,065.83 500 Other Purchased Services 510 Student Transportation Services 3,677.84 3,539.16 7,217.00 530 Communications 1,451.10 1,451.09 2,902.19 550 Printing and Binding 20.00 20.00 40.00 561 Tuition To Other School Districts Within the State 12,296.93 12,296.93 24,593.86 562 Tuition To Pennsylvania Charter Schools 80,278.39 80,278.38 160,556.77 563 Tuition To Nonpublic Schools 278,213.38 278,213.37 556,426.75 564 Tuition To Career and Technology Centers 305,790.00 305,790.00 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 5,950.72 5,950.71 11,901.43 580 Travel 1,851.13 1,851.13 3,702.26 Total Other Purchased Services $383,739.49 $689,390.77 $1,073,130.26 600 Supplies 610 General Supplies 5,025.76 3,643.05 8,668.81 630 Food 37.70 37.70 75.40 640 Books and Periodicals 181.97 306.24 488.21 650 Supplies & Fees Technology Related 3,136.28 2,389.28 5,525.56 Total Supplies $8,381.71 $6,376.27 $14,757.98 800 Other Objects 810 Dues and Fees 403.00 403.00 806.00 Total Other Objects $403.00 $403.00 $806.00 Total 1200 Special Programs Elementary / Secondary $2,115,329.62 $1,958,294.44 $335,490.11 $4,409,114.17 Page 35

Printed 10/26/2018 3:30:53 PM Page - 7 of 21 1210 Life Skills Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 143,457.35 74,597.82 218,055.17 Total Personnel Services Salaries $143,457.35 $74,597.82 $218,055.17 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 6,026.88 6,324.88 12,351.76 220 Social Security Contributions 10,912.47 5,644.93 16,557.40 230 PSERS Retirement Contributions 45,310.34 24,278.61 69,588.95 260 Workers Compensation 1,509.68 785.49 2,295.17 Total Personnel Services Employee Benefits $63,759.37 $37,033.91 $100,793.28 300 Purchased Professional and Technical Services 324 Professional Educational Services Employee Training and Development Services 177.50 177.50 355.00 330 Other Professional Services 2,040.00 2,040.00 Total Purchased Professional and Technical Services $2,217.50 $177.50 $2,395.00 500 Other Purchased Services 510 Student Transportation Services 3,377.84 3,239.16 6,617.00 Total Other Purchased Services $3,377.84 $3,239.16 $6,617.00 600 Supplies 610 General Supplies 1,883.76 2,809.20 4,692.96 630 Food 37.70 37.70 75.40 650 Supplies & Fees Technology Related 1,673.90 926.90 2,600.80 Total Supplies $3,595.36 $3,773.80 $7,369.16 Total 1210 Life Skills Support $216,407.42 $118,822.19 $335,229.61 Page 36

Printed 10/26/2018 3:30:53 PM Page - 8 of 21 1220 Sensory Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 127,969.88 19,958.51 11,566.61 159,495.00 Total Personnel Services Salaries $127,969.88 $19,958.51 $11,566.61 $159,495.00 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 31,816.72 4,513.96 36,330.68 220 Social Security Contributions 10,411.05 1,500.22 11,911.27 230 PSERS Retirement Contributions 45,382.41 6,485.55 51,867.96 260 Workers Compensation 1,471.31 209.80 1,681.11 Total Personnel Services Employee Benefits $89,081.49 $12,709.53 $101,791.02 300 Purchased Professional and Technical Services 330 Other Professional Services 14,892.48 14,892.47 29,784.95 Total Purchased Professional and Technical Services $14,892.48 $14,892.47 $29,784.95 600 Supplies 610 General Supplies 953.06 128.56 1,081.62 Total Supplies $953.06 $128.56 $1,081.62 Total 1220 Sensory Support $232,896.91 $47,689.07 $11,566.61 $292,152.59 Page 37

Printed 10/26/2018 3:30:53 PM Page - 9 of 21 1240 Academic Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 463,056.99 386,525.59 229,306.91 1,078,889.49 Total Personnel Services Salaries $463,056.99 $386,525.59 $229,306.91 $1,078,889.49 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 68,821.63 2,513.14 71,334.77 220 Social Security Contributions 34,752.91 29,301.80 17,518.65 81,573.36 230 PSERS Retirement Contributions 149,478.69 119,899.58 74,685.19 344,063.46 260 Workers Compensation 4,874.18 4,071.62 2,412.75 11,358.55 Total Personnel Services Employee Benefits $257,927.41 $155,786.14 $94,616.59 $508,330.14 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 913.00 913.00 1,826.00 324 Professional Educational Services Employee Training and Development Services 355.40 355.40 710.80 330 Other Professional Services 11,452.04 11,452.03 22,904.07 Total Purchased Professional and Technical Services $12,720.44 $12,720.43 $25,440.87 500 Other Purchased Services 510 Student Transportation Services 300.00 300.00 600.00 530 Communications 1,451.10 1,451.09 2,902.19 550 Printing and Binding 20.00 20.00 40.00 562 Tuition To Pennsylvania Charter Schools 80,278.39 80,278.38 160,556.77 564 Tuition To Career and Technology Centers 305,790.00 305,790.00 580 Travel 1,851.13 1,851.13 3,702.26 Total Other Purchased Services $83,900.62 $389,690.60 $473,591.22 600 Supplies 610 General Supplies 2,188.94 705.29 2,894.23 640 Books and Periodicals 181.97 306.24 488.21 650 Supplies & Fees Technology Related 1,462.38 1,462.38 2,924.76 Total Supplies $3,833.29 $2,473.91 $6,307.20 800 Other Objects 810 Dues and Fees 403.00 403.00 806.00 Total Other Objects $403.00 $403.00 $806.00 Total 1240 Academic Support $821,841.75 $947,599.67 $323,923.50 $2,093,364.92 Page 38

Printed 10/26/2018 3:30:53 PM Page - 10 of 21 1241 Learning Support Public Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 449,023.72 376,593.45 229,306.91 1,054,924.08 Total Personnel Services Salaries $449,023.72 $376,593.45 $229,306.91 $1,054,924.08 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 66,648.05 2,490.34 69,138.39 220 Social Security Contributions 33,720.01 28,542.08 17,518.65 79,780.74 230 PSERS Retirement Contributions 144,917.45 116,671.93 74,685.19 336,274.57 260 Workers Compensation 4,726.11 3,967.31 2,412.75 11,106.17 Total Personnel Services Employee Benefits $250,011.62 $151,671.66 $94,616.59 $496,299.87 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 913.00 913.00 1,826.00 330 Other Professional Services 11,452.04 11,452.03 22,904.07 Total Purchased Professional and Technical Services $12,365.04 $12,365.03 $24,730.07 500 Other Purchased Services 530 Communications 1,451.10 1,451.09 2,902.19 550 Printing and Binding 20.00 20.00 40.00 562 Tuition To Pennsylvania Charter Schools 80,278.39 80,278.38 160,556.77 564 Tuition To Career and Technology Centers 305,790.00 305,790.00 580 Travel 1,851.13 1,851.13 3,702.26 Total Other Purchased Services $83,600.62 $389,390.60 $472,991.22 600 Supplies 610 General Supplies 1,925.40 705.29 2,630.69 640 Books and Periodicals 306.24 306.24 650 Supplies & Fees Technology Related 1,462.38 1,462.38 2,924.76 Total Supplies $3,387.78 $2,473.91 $5,861.69 800 Other Objects 810 Dues and Fees 315.00 315.00 630.00 Total Other Objects $315.00 $315.00 $630.00 Total 1241 Learning Support Public $798,703.78 $932,809.65 $323,923.50 $2,055,436.93 Page 39

Printed 10/26/2018 3:30:53 PM Page - 11 of 21 1243 Gifted Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 14,033.27 9,932.14 23,965.41 Total Personnel Services Salaries $14,033.27 $9,932.14 $23,965.41 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 2,173.58 22.80 2,196.38 220 Social Security Contributions 1,032.90 759.72 1,792.62 230 PSERS Retirement Contributions 4,561.24 3,227.65 7,788.89 260 Workers Compensation 148.07 104.31 252.38 Total Personnel Services Employee Benefits $7,915.79 $4,114.48 $12,030.27 300 Purchased Professional and Technical Services 324 Professional Educational Services Employee Training and Development Services 355.40 355.40 710.80 Total Purchased Professional and Technical Services $355.40 $355.40 $710.80 500 Other Purchased Services 510 Student Transportation Services 300.00 300.00 600.00 Total Other Purchased Services $300.00 $300.00 $600.00 600 Supplies 610 General Supplies 263.54 263.54 640 Books and Periodicals 181.97 181.97 Total Supplies $445.51 $445.51 800 Other Objects 810 Dues and Fees 88.00 88.00 176.00 Total Other Objects $88.00 $88.00 $176.00 Total 1243 Gifted Support $23,137.97 $14,790.02 $37,927.99 Page 40

Printed 10/26/2018 3:30:53 PM Page - 12 of 21 1290 Special Programs - Other Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 547,722.51 547,722.50 1,095,445.01 Total Purchased Professional and Technical Services $547,722.51 $547,722.50 $1,095,445.01 500 Other Purchased Services 561 Tuition To Other School Districts Within the State 12,296.93 12,296.93 24,593.86 563 Tuition To Nonpublic Schools 278,213.38 278,213.37 556,426.75 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 5,950.72 5,950.71 11,901.43 Total Other Purchased Services $296,461.03 $296,461.01 $592,922.04 Total 1290 Special Programs - Other Support $844,183.54 $844,183.51 $1,688,367.05 Page 41

Printed 10/26/2018 3:30:53 PM Page - 13 of 21 1300 Vocational Education Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 297,554.00 297,554.00 Total Personnel Services Salaries $297,554.00 $297,554.00 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 38,428.99 38,428.99 220 Social Security Contributions 22,315.80 22,315.80 230 PSERS Retirement Contributions 96,720.25 96,720.25 260 Workers Compensation 3,132.38 3,132.38 Total Personnel Services Employee Benefits $160,597.42 $160,597.42 400 Purchased Property Services 430 Repairs and Maintenance Services 1,811.45 1,811.45 Total Purchased Property Services $1,811.45 $1,811.45 500 Other Purchased Services 564 Tuition To Career and Technology Centers 1,902,448.60 1,902,448.60 Total Other Purchased Services $1,902,448.60 $1,902,448.60 600 Supplies 610 General Supplies 7,991.17 7,991.17 640 Books and Periodicals 114.02 114.02 650 Supplies & Fees Technology Related 120.78 120.78 Total Supplies $8,225.97 $8,225.97 Total 1300 Vocational Education $2,370,637.44 $2,370,637.44 Page 42

Printed 10/26/2018 3:30:53 PM Page - 14 of 21 1400 Other Instructional Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 600.00 20,012.48 20,612.48 Total Personnel Services Salaries $600.00 $20,012.48 $20,612.48 200 Personnel Services Employee Benefits 220 Social Security Contributions 45.90 1,531.13 1,577.03 230 PSERS Retirement Contributions 195.41 6,518.06 6,713.47 260 Workers Compensation 6.35 210.50 216.85 Total Personnel Services Employee Benefits $247.66 $8,259.69 $8,507.35 500 Other Purchased Services 563 Tuition To Nonpublic Schools 148,501.40 148,501.40 Total Other Purchased Services $148,501.40 $148,501.40 Total 1400 Other Instructional Programs Elementary / Secondary $847.66 $176,773.57 $177,621.23 Page 43