Accounting Basis: City: Phone Number: Fax Number: GALENA

Due to ROE on October 15th Due to ISBE on November 15th SD/JA15 X School District Joint Agreement ILLINOIS STATE BOARD OF EDUCATION School Business Services Division 1 North First Street, Springfield, Illinois 62777-1 217/785-8779 Illinois School District/Joint Agreement Annual Financial Report * June 3, 215 School District/Joint Agreement Number: ACCRUAL Name of Auditing Firm: 8-43-12-22 BENNING GROUP, LLC County Name: JO DAVIESS School District/Joint Agreement Information (See instructions on inside of this page.) X CASH Name of Audit Manager: JENNY L. BLOCKER Name of School District/Joint Agreement: Address: GALENA UNIT SCHOOL DISTRICT NO. 12 5 W. DOUGLAS STREET, SUITE 81 Address: Filing Status: City: State: Zip Code: 126 N. FRANKLIN Submit electronic AFR directly to ISBE FREEPORT IL 6132 City: Phone Number: Fax Number: GALENA Click on the Link to Submit: 815/235-3157 815/235-3158 Email Address: Send ISBE a File IL. License Number: Expiration Date: 66-4238 11/3/218 Zip Code: Email Address: 6136 jblocker@benninggroup.com Annual Financial Report Type of Auditor's Report Issued: Qualified Unqualified X YES NO Are Federal expenditures greater than $5,? X Adverse X YES NO Is all A-133 Single Audit Information completed and attached? Disclaimer YES X NO Were any financial statement or federal awards findings issued? ISBE Use Only Reviewed by District Superintendent/Administrator Reviewed by Township Treasurer (Cook County only) Reviewed by Regional Superintendent/Cook ISC Name of Township: Accounting Basis: A-133 Single Audit Status: District Superintendent/Administrator Name (Type or Print): STEVE BIANCHETTA Township Treasurer Name (type or print) RegionalSuperintendent/Cook ISC Name (Type or Print): AARON MERCIER Email Address: Email Address: Email Address: sbianchetta@gusd12.k12.il.us Telephone: Fax Number: Telephone: Fax Number: Telephone: Fax Number: 815/777-386 815/777-33 815/599-148 815/297-932 Signature & Date: Signature & Date: Signature & Date: Certified Public Accountant Information * This form is based on 23 Illinois Administrative Code 1, Subtitle A, Chapter I, Subchapter C (Part 1). This form is based on 23 Illinois Administrative Code, Subtitle A, Chapter I, Subchapter C, Part 1. ISBE Form SD5-35/JA5-6 (5/15) In some instances, use of open account codes (cells) may not be authorized by statute or administrative rule. Each school district or joint agreement is responsible for obtaining the concurring legal opinion and/or other s upporting authorization/documentation, as necessary, to use the applicable account code (cell). Printed: 11/2/215 AFR-Galena-215

TABLE OF CONTENTS TAB Name AFR Page No. Auditor's Questionnaire........... Aud Quest 2 Comments Applicable to the Auditor's Questionnaire....... Aud Quest 2 Financial Profile Information.... FP Info 3 Estimated Financial Profile Summary Financial Profile 4 Basic Financial Statements Statement of Assets and Liabilities Arising from Cash Transactions/Statement of Position... Assets-Liab 5-6 Statement of Revenues Received/Revenues, Expenditures Disbursed/Expenditures, Other Sources (Uses) and Changes in Fund Balances (All Funds)........ Acct Summary 7-8 Statements of Revenues Received/Revenues (All Funds)... Revenues 9-14 Statements of Expenditures Disbursed/Expenditures Budget to Actual (All Funds)... Expenditures 15-22 Supplementary Schedules Federal Stimulus - American Recovery and Reinvestment Act (ARRA) Schedule. ARRA Sched 23 Schedule of Ad Valorem Tax Receipts.. Tax Sched 24 Schedule of Short-Term Debt/Long-Term Debt... Short-Term Long-Term Debt 25 Schedule of Restricted Local Tax Levies and Selected Revenue Sources/ Schedule of Tort Immunity Expenditures......... Rest Tax Levies-Tort Im 26 Statistical Section Schedule of Capital Outlay and Depreciation... Cap Outlay Deprec 27 Estimated Operating Expenditures Per Pupil and Per Capita Tuition Charge Computation PCTC-OEPP 28-29 Estimated Indirect Cost Rate for Federal Programs (Section I, Section II)... ICR Computation 3 Report on Shared Services or Outsourcing... Shared Outsourced Serv. 31 Administrative Cost Worksheet.... AC 32 Itemization Schedule... ITEMIZATION 33 Reference Page... REF 34 Notes, Opinion Letters, etc Opinion-Notes 35 Deficit Reduction Calculation Deficit AFR Sum Calc 36 Audit Checklist/Balancing Schedule... AUDITCHECK - A-133 Single Audit Section Annual Federal Compliance Report... A-133 Cover - CAP 37-46 INSTRUCTIONS/REQUIREMENTS: For School Districts/Joint Agreements All School Districts/Joint Agreements must complete this form (Note: joint agreement supplementary/statistical schedules may not be applicable) Round all amounts to the nearest dollar. Do not enter cents. (Exception: 9 Month ADA on page 28, line 78) This form complies with Part 1 (Requirements for Accounting, Budgeting, Financial Reporting, and Auditing). 23, Illinois Administrative Code 1, Subtitle A, Chapter I, Subchapter C (Part 1) Any errors left unresolved by the Audit Checklist/Balancing Schedule must be explained in the itemization page. Submit AFR Electronically * The Annual Financial Reports (AFR) must be submitted directly through the Attachment Manager to the AFR Group by the Auditor or School District designated personnel (Please see Instructions for complete submission procedures). Attachment Manager Link Note: CD/Disk no longer accepted. * AFR supporting documentation must be embedded as Microsoft Word (.doc), Word Perfect (*.wpd) or Adobe (*.pdf) and inserted within tab "Opinions & Notes". These documents include: The Audit, Management letter, Opinion letters, Compliance letters, Financial notes etc. For embedding instructions see "Opinions & Notes" tab of this form. Note: Adobe Acrobat (*.pdf) files cannot be embedded if you do not have the software. Simply attach files as separate docs in the Attachment Manager and they will be embedded for you. Submit Paper Copy of AFR with Signatures 1) The auditor must send three paper copies of the AFR form (cover through page 8 at minimum) to the School District with the auditor signature. Note: School Districts and Regional Superintendents may prefer a complete paper copy in lieu of an electronic file. Please comply with their requests as neccessary. 2) Upon receipt, the School District retains one copy for their records, signs, and forwards the remaining two copies to the Regional Superintendent's office no later than October 15, annually. 3) Upon receipt, the Regional Superintendent's office retains one copy for their records, signs, and forwards the remaining paper copy to ISBE no later than November 15, annually. * Yellow Book, CPE, and Peer Review requirements must be met if the Auditor issues an opinion stating "Governmental Auditing Standards" were utilized. Single Audit Act A-133 Qualifications of Auditing Firm * School District/Joint Agreement entities must verify the qualifications of the auditing firm by requesting the most current peer review report and the corresponding acceptance letter from the approved peer review program, for the current peer review period. * A school district/joint agreement who engages with an auditing firm who is not licensed and qualified will be required to complete a new audit by a qualified auditing firm at the school district's/joint agreement's expense. Printed: 11/2/215 AFR-Galena-215

Page 2 Page 2 the box on the left, and attach the appropriate findings/comments. AUDITOR'S QUESTIONNAIRE INSTRUCTIONS: If your review and testing of State, Local, and Federal Programs revealed any of the following statements to be true, then check PART A - FINDINGS 1. One or more school board members, administrators, certified school business officials, or other qualifying district employees failed to file economic interest statements pursuant to the Illinois Government Ethics Act. [5 ILCS 42/4A-11] 2. One or more custodians of funds failed to comply with the bonding requirements pursuant to Sections 8-2, 1-2.19 or 19-6 of the School Code. [15 ILCS 5/8-2; 1-2.19; 19-6] 3. One or more contracts were executed or purchases made contrary to the provisions of Section 1-2.21 of the School Code. [15 ILCS 5/1-2.21] 4. One or more violations of the Public Funds Deposit Act or the Public Funds Investment Act were noted. [3 ILCS 225/1 et. seq. and 3 ILCS 235/1 et. seq.] 5. Restricted funds were commingled in the accounting records or used for other than the purpose for which they were restricted. 6. One or more short-term loans or short-term debt instruments were executed in non-conformity with the applicable authorizing statute or without statutory Authority. 7. One or more long-term loans or long-term debt instruments were executed in non-conformity with the applicable authorizing statute or without statutory Authority. 8. Corporate Personal Property Replacement Tax monies were deposited and/or used without first satisfying the lien imposed pursuant to the State Revenue Sharing Act. [3 ILCS 115/12] 9. One or more interfund loans were made in non-conformity with the applicable authorizing statute or without statutory authorization. 1. One or more interfund loans were outstanding beyond the term provided by statute. 11. One or more permanent transfers were made in non-conformity with the applicable authorizing statute/regulation or without statutory/regulatory authorization. 12. Substantial, or systematic misclassification of budgetary items such as, but not limited to, revenues, receipts, expenditures, disbursements or expenses were observed. 13. The Chart of Accounts used to define and control budget and accounting records does not conform to the minimum requirements imposed by ISBE rules pursuant to Sections 2-3.27 and 2-3.28 of the School Code. [15 ILCS 5/2-3.27; 2-3.28] 14. At least one of the following forms was filed with ISBE late: The FY14 AFR (ISBE FORM 5-35), FY14 Annual Statement of Affairs (ISBE Form 5-37) and FY15 Budget (ISBE FORM 5-36). Explain in the comments box below. ISBE rules pursuant to Sections 3-15.1, 1-17, and 17-1 of the School Code [15 ILCS 5/3-15.1; 5/1-17; 5/17-1] PART B - FINANCIAL DIFFICULTIES/CERTIFICATION Criteria pursuant to Section 1A-8 of the School Code [15 ILCS 5/1A-8] 15. The district has issued tax anticipation warrants or tax anticipation notes in anticipation of a second year's taxes when warrants or notes in anticipation of current year taxes are still outstanding, as authorized by Sections 17-16 or 34-23 thru 34-27 of the School Code. [15 ILCS 5/17-16 or 34-23 thru 34-27] 16. The district has issued short-term debt against two future revenue sources, such as, but not limited to, tax anticipation warrants and General State Aid certificates or tax anticipation warrants and revenue anticipation notes. 17. The district has issued school or teacher orders for wages as permitted in Sections 8-16, 32-7.2 and 34-76 of the School Code or issued funding bonds for this purpose pursuant to Section 19-8 of the School Code. [15 ILCS 5/8-6, 32-7.2, 34-76, and 19-8] 18. The district has for two consecutive years shown an excess of expenditures/other uses over revenues/other sources and beginning fund balances on its annual financial report for the aggregate totals of the Educational, Operations & Maintenance, Transportation, and Working Cash Funds. PART C - OTHER ISSUES 19. Student Activity Funds, Imprest Funds, or other funds maintained by the district were excluded from the audit. 2. Findings, other than those listed in Part A (above), were reported (e.g. student activity fund findings). 21. Federal Stimulus Funds were not maintained and expended in accordance with the American Recovery and Reinvestment Act (ARRA) of 29. If checked, an explanation must be provided. X 22. Check this box if the district is subject to the Property Tax Extension Limitation Law. Effective Date: 11/14/1997 (Ex: //) 23. If the type of Auditor Report designated on the cover page is other than an unqualified opinion and is due to reason(s) other than solely Cash Basis Accounting, please check and explain the reason(s) in the box below. Printed: 11/2/215 AFR-Galena-215

PART D - EXPLANATION OF ACCOUNTING PRACTICES FOR LATE MANDATED CATEGORICAL PAYMENTS (For School Districts who report on an Accrual/Modified Accrual Accounting Basis only) School districts that report on the accrual/modified accrual basis of accounting must identify where late mandated categorical payments (Acct Codes 31, 315, 311, 35, and 351) are recorded. Depending on the accounting procedure these amounts will be used to adjust the Direct Receipts/Revenues in calculation 1 and 2 of the Financial Profile Score. In FY214, identify those late payments recorded as Intergovermental Receivables, Other Recievables, or Deferred Revenue & Other Current Liabilities or Direct Receipts/Revenue. Payments should only be listed once. 24. Enter the date that the district used to accrue mandated categorical payments Date: 25. For the listed mandated categorical (Revenue Code (311, 35, 351, 31, 315) that were vouchered prior to June 3th, but not released until after year end as reported in ISBE FRIS system, enter the amounts that were accrued in the chart below. Account Name 311 35 351 31 315 Total Deferred Revenues (49) Mandated Categoricals Payments (311, 35, 351, 31, 315) Direct Receipts/Revenue Mandated Categoricals Payments (311, 35, 351, 31, 315 Total * Revenue Code (311-Sp Ed Personnel, 351-Sp Ed Transportation, 35-Regular/Vocational Transportation, 315-Sp Ed Funding for Children Requiring Services,31-Sp Ed Private Facilities) PART E - QUALIFICATIONS OF AUDITING FIRM * School District/Joint Agreement entities must verify the qualifications of the auditing firm by requesting the most current peer review report and the corresponding acceptance letter from the approved peer review program for the current peer review. * A school district/joint agreement who engages with an auditing firm who is not licensed and qualified will be required to complete a new audit by a qualified auditing firm at the school district's/joint agreement's expense. Comments Applicable to the Auditor's Questionnaire: BENNING GROUP, LLC Name of Audit Firm (print) The undersigned affirms that this audit was conducted by a qualified auditing firm and in accordance with the applicable standards [23 Illinois Administrative Code Part 1] and the scope of the audit conformed to the requirements of subsection (a) or (b) of 23 Illinois Administrative Code Part 1 Section 11, as applicable. Signature mm/dd/yyyy

Page 3 Page 3 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 16 17 18 19 2 21 22 23 24 25 26 27 28 29 3 31 32 33 34 35 36 37 38 39 4 41 42 43 44 45 46 47 48 49 5 51 52 53 54 55 56 57 58 59 6 61 A B C D E F G H I J K L M Required to be completed for School Districts only. A. Tax Rates (Enter the tax rate - ex:.15 for $1.5) Tax Year 214 Equalized Assessed Valuation (EAV): 197,124,715 Educational Operations & Maintenance Transportation Combined Total Working Cash Rate(s):.37266 +.335 +.2291 =.4291.479 B. Results of Operations * Receipts/Revenues Disbursements/ Expenditures Excess/ (Deficiency) Fund Balance 1,895,612 1,64,88 291,524 4,67,662 * The numbers shown are the sum of entries on Pages 7 & 8, lines 8, 17, 2, and 81 for the Educational, Operations & Maintenance, Transportation and Working Cash Funds. C. Short-Term Debt ** CPPRT Notes TAWs TANs TO/EMP. Orders GSA Certificates + + + + + Other Total = ** The numbers shown are the sum of entries on page 25. D. Long-Term Debt Check the applicable box for long-term debt allowance by type of district. X a. 6.9% for elementary and high school districts, 27,23,211 b. 13.8% for unit districts. Long-Term Debt Outstanding: c. Long-Term Debt (Principal only) Acct Outstanding:...... 511 75, E. Material Impact on Financial Position If applicable, check any of the following items that may have a material impact on the entity's financial position during future reporting periods. Attach sheets as needed explaining each item checked. Comments: Pending Litigation Material Decrease in EAV Material Increase/Decrease in Enrollment Adverse Arbitration Ruling Passage of Referendum Taxes Filed Under Protest Decisions By Local Board of Review or Illinois Property Tax Appeal Board (PTAB) Other Ongoing Concerns (Describe & Itemize) FINANCIAL PROFILE INFORMATION Printed: 11/2/215 AFR-Galena-215

Page 4 Page 4 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 16 17 18 19 2 21 22 23 24 25 26 27 28 29 3 31 32 33 34 35 36 37 38 39 4 41 A B C D E F G H I K L M N O P Q District Name: GALENA UNIT SCHOOL DISTRICT NO. 12 District Code: 8-43-12-22 County Name: JO DAVIESS ESTIMATED FINANCIAL PROFILE SUMMARY (Go to the following website for reference to the Financial Profile) www.isbe.net/sfms/p/profile.htm 1. Fund Balance to Revenue Ratio: Total Ratio Score 4 Total Sum of Fund Balance (P8, Cells C81, D81, F81 & I81) Funds 1, 2, 4, 7 + (5 & 8 if negative) 4,67,662..429 Weight.35 Total Sum of Direct Revenues (P7, Cell C8, D8, F8 & I8) Funds 1, 2, 4, & 7, 1,895,612. Value 1.4 Less: Operating Debt Pledged to Other Funds (P8, Cell C54 thru D74) Minus Funds 1 & 2. (Excluding C:D57, C:D61, C:D65, C:D69 and C:D73) 2. Expenditures to Revenue Ratio: Total Ratio Score 4 Total Sum of Direct Expenditures (P7, Cell C17, D17, F17, I17) Funds 1, 2 & 4 1,64,88..973 Adjustment Total Sum of Direct Revenues (P7, Cell C8, D8, F8, & I8) Funds 1, 2, 4 & 7, 1,895,612. Weight.35 Less: Operating Debt Pledged to Other Funds (P8, Cell C54 thru D74) Minus Funds 1 & 2. (Excluding C:D57, C:D61, C:D65, C:D69 and C:D73) Value 1.4 Possible Adjustment: 3. Days Cash on Hand: Total Days Score 3 Total Sum of Cash & Investments (P5, Cell C4, D4, F4, I4 & C5, D5, F5 & I5) Funds 1, 2 4 & 7 4,68,737. 158.9 Weight.1 Total Sum of Direct Expenditures (P7, Cell C17, D17, F17 & I17) Funds 1, 2, 4 divided by 36 29,455.8 Value.3 4. Percent of Short-Term Borrowing Maximum Remaining: Total Percent Score 4 Tax Anticipation Warrants Borrowed (P25, Cell F6-7 & F11) Funds 1, 2 & 4. 1. Weight.1 EAV x 85% x Combined Tax Rates (P3, Cell J7 and J1) (.85 x EAV) x Sum of Combined Tax Rates 7,189,828.29 Value.4 5. Percent of Long-Term Debt Margin Remaining: Total Percent Score 4 Long-Term Debt Outstanding (P3, Cell H37) 75,. 97.24 Weight.1 Total Long-Term Debt Allowed (P3, Cell H31) 27,23,21.67 Value.4 Total Profile Score: 3.9 * Estimated 216 Financial Profile Designation: RECOGNITION * Total Profile Score may change based on data provided on the Financial Profile Information, page 3 and by the timing of mandated categorical payments. Final score will be calculated by ISBE. Printed: 11/2/215 AFR-Galena-215

Page 5 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 215 Page 5 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 16 17 18 19 2 21 22 23 24 25 26 27 28 29 3 31 32 33 34 35 36 37 38 39 4 41 CURRENT ASSETS (1) A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) ASSETS Municipal Acct. Operations & Fire Prevention & Educational Debt Services Transportation Retirement/Social Capital Projects Working Cash Tort # Maintenance Safety Security Cash (Accounts 111 through 115) 1 3,463,392 183,9 9,23 47,82 65,424 2,385,257 575,879 17,531 93,378 Investments 12 5,556 Taxes Receivable 13 Interfund Receivables 14 Intergovernmental Accounts Receivable 15 Other Receivables 16 Inventory 17 Prepaid Items 18 Other Current Assets (Describe & Itemize) 19 Total Current Assets 3,513,948 183,9 9,23 47,82 65,424 2,385,257 575,879 17,531 93,378 CAPITAL ASSETS (2) Works of Art & Historical Treasures 21 Land 22 Building & Building Improvements 23 Site Improvements & Infrastructure 24 Capitalized Equipment 25 Construction in Progress 26 Amount Available in Debt Service Funds 34 Amount to be Provided for Payment on Long-Term Debt 35 Total Capital Assets CURRENT LIABILITIES (4) Interfund Payables 41 Intergovernmental Accounts Payable 42 Other Payables 43 Contracts Payable 44 Loans Payable 46 Salaries & Benefits Payable 47 Payroll Deductions & Withholdings 48 1,8 57 Deferred Revenues & Other Current Liabilities 49 8,938 Due to Activity Fund Organizations 493 Total Current Liabilities 1,18 57 LONG-TERM LIABILITIES (5) Long-Term Debt Payable (General Obligation, Revenue, Other) 511 Total Long-Term Liabilities Reserved Fund Balance 714 98,324 1,253 34,32 Unreserved Fund Balance 73 3,45,66 183,33 9,23 47,82 55,171 2,44,955 575,879 17,531 93,378 Investment in General Fixed Assets Total Liabilities and Fund Balance 3,513,948 183,9 9,23 47,82 65,424 2,385,257 575,879 17,531 93,378 Printed: 11/2/215 AFR-Galena-215

Page 6 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 215 Page 6 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 16 17 18 19 2 21 22 23 24 25 26 27 28 29 3 31 32 33 34 35 36 37 38 39 4 41 CURRENT ASSETS (1) A ASSETS B Acct. # Cash (Accounts 111 through 115) 1 Investments 12 Taxes Receivable 13 Interfund Receivables 14 Intergovernmental Accounts Receivable 15 Other Receivables 16 Inventory 17 Prepaid Items 18 Other Current Assets (Describe & Itemize) 19 Total Current Assets CAPITAL ASSETS (2) Works of Art & Historical Treasures 21 Land 22 Building & Building Improvements 23 Site Improvements & Infrastructure 24 Capitalized Equipment 25 Construction in Progress 26 Amount Available in Debt Service Funds 34 Amount to be Provided for Payment on Long-Term Debt 35 Total Capital Assets CURRENT LIABILITIES (4) Interfund Payables 41 Intergovernmental Accounts Payable 42 Other Payables 43 Contracts Payable 44 Loans Payable 46 Salaries & Benefits Payable 47 Payroll Deductions & Withholdings 48 Deferred Revenues & Other Current Liabilities 49 Due to Activity Fund Organizations 493 Total Current Liabilities LONG-TERM LIABILITIES (5) Long-Term Debt Payable (General Obligation, Revenue, Other) 511 Total Long-Term Liabilities Reserved Fund Balance 714 Unreserved Fund Balance 73 Investment in General Fixed Assets Total Liabilities and Fund Balance L M N Account Groups Agency Fund 312,353 312,353 312,353 312,353 General Fixed Assets 5, 7,44,3 573,12 1,527,975 General Long- Term Debt 9,23 74,77 9,195,8 75, 75, 75, 9,195,8 312,353 9,195,8 75, Printed: 11/2/215 AFR-Galena-215

Page 7 BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, 215 Page 7 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 16 17 18 19 2 21 22 23 24 25 26 27 28 29 3 31 32 33 34 35 36 37 38 39 4 41 42 43 44 45 RECEIPTS/REVENUES A B C D E F G H I J K Description Acct # (1) (2) (3) (4) (5) (6) (7) (8) (9) Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Fire Prevention & Safety Local Sources 1 7,899,875 869,933 7 447,635 39,512 228,489 96,673 65,78 7 Flow-Through Receipts/Revenues from One District to 2 Another District State Sources 3 8,865 116,52 Federal Sources 4 664,129 Total Direct Receipts/Revenues 9,364,869 869,933 7 564,137 39,512 228,489 96,673 65,78 7 Receipts/Revenues for "On Behalf" Payments 2 3998 1,727,654 Total Receipts/Revenues 11,92,523 869,933 7 564,137 39,512 228,489 96,673 65,78 7 DISBURSEMENTS/EXPENDITURES Instruction 1 6,99,97 152,866 Support Services 2 2,616,417 1,137,98 489,146 184,465 64,932 Community Services 3 Payments to Other Districts & Govermental Units 4 26,575 Debt Service 5 117,74 Total Direct Disbursements/Expenditures 8,976,962 1,137,98 117,74 489,146 337,331 64,932 Disbursements/Expenditures for "On Behalf" Payments 2 418 1,727,654 Total Disbursements/Expenditures 1,74,616 1,137,98 117,74 489,146 337,331 64,932 Excess of Direct Receipts/Revenues Over (Under) Direct Disbursements/Expenditures 3 387,97 (268,47) (117,733) 74,991 (27,819) 228,489 96,673 848 7 OTHER SOURCES/USES OF FUNDS OTHER SOURCES OF FUNDS (7) PERMANENT TRANSFER FROM VARIOUS FUNDS Abolishment of the Working Cash Fund 12 711 Abatement of the Working Cash Fund 12 711 Transfer of Working Cash Fund Interest 712 Transfer Among Funds 713 Transfer of Interest 714 Transfer from Capital Project Fund to O&M Fund 715 Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds 716 to O&M Fund 4 Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds 717 to Debt Service Fund 5 SALE OF BONDS (72) Principal on Bonds Sold 721 Premium on Bonds Sold 722 Accrued Interest on Bonds Sold 723 Sale or Compensation for Fixed Assets 6 73 6,3 Transfer to Debt Service to Pay Principal on Capital Leases 74 Transfer to Debt Service to Pay Interest on Capital Leases 75 Transfer to Debt Service to Pay Principal on Revenue Bonds 76 Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 77 Transfer to Capital Projects Fund 78 ISBE Loan Proceeds 79 Other Sources Not Classified Elsewhere 799 117,74 Total Other Sources of Funds 6,3 117,74 OTHER USES OF FUNDS (8) Printed: 11/2/215 AFR-Galena-215

Page 8 BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, 215 Page 8 1 2 46 47 48 49 5 51 52 53 54 55 56 57 58 59 6 61 62 63 64 65 66 67 68 69 7 71 72 73 74 75 76 77 78 79 8 81 A B C D E F G H I J K Description PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (81) Acct # (1) (2) (3) (4) (5) (6) (7) (8) (9) Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Abolishment or Abatement of the Working Cash Fund 12 811 Transfer of Working Cash Fund Interest 12 812 Transfer Among Funds 813 Transfer of Interest 814 Transfer from Capital Project Fund to O&M Fund 815 Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to O&M Fund 4 816 Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds to Debt Service Fund 5 817 Taxes Pledged to Pay Principal on Capital Leases 841 Grants/Reimbursements Pledged to Pay Principal on Capital Leases 842 Other Revenues Pledged to Pay Principal on Capital Leases 843 Fund Balance Transfers Pledged to Pay Principal on Capital Leases 844 Taxes Pledged to Pay Interest on Capital Leases 851 Grants/Reimbursements Pledged to Pay Interest on Capital Leases 852 Other Revenues Pledged to Pay Interest on Capital Leases 853 Fund Balance Transfers Pledged to Pay Interest on Capital Leases 854 Taxes Pledged to Pay Principal on Revenue Bonds 861 Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds 862 Other Revenues Pledged to Pay Principal on Revenue Bonds 863 Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds 864 Taxes Pledged to Pay Interest on Revenue Bonds 871 Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds 872 Other Revenues Pledged to Pay Interest on Revenue Bonds 873 Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds 874 Taxes Transferred to Pay for Capital Projects 881 Grants/Reimbursements Pledged to Pay for Capital Projects 882 Other Revenues Pledged to Pay for Capital Projects 883 Fund Balance Transfers Pledged to Pay for Capital Projects 884 Transfer to Debt Service Fund to Pay Principal on ISBE Loans 891 Other Uses Not Classified Elsewhere 899 117,74 Fire Prevention & Safety Total Other Uses of Funds 117,74 Total Other Sources/Uses of Funds 6,3 117,74 (117,74) Excess of Receipts/Revenues and Other Sources of Funds (Over/Under) Expenditures/Disbursements and Other Uses of Funds 393,937 (268,47) 7 74,991 (27,819) 11,749 96,673 848 7 Fund Balances - July 1, 214 3,19,993 451,8 9,223 332,829 93,243 2,274,58 479,26 16,683 93,38 Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) Fund Balances - June 3, 215 3,53,93 183,33 9,23 47,82 65,424 2,385,257 575,879 17,531 93,378 Printed: 11/2/215 AFR-Galena-215

Page 9 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 215 Page 9 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 16 17 18 19 2 21 22 23 24 25 26 27 28 29 3 31 32 33 34 35 36 37 38 39 4 41 42 43 44 45 46 47 48 49 5 51 52 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security RECEIPTS/REVENUES FROM LOCAL SOURCES (1) AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY Designated Purposes Levies (111-112) 7 7,435,116 653,821 447,48 127,76 96,244 65,761 Leasing Purposes Levy 8 113 3,149 Special Education Purposes Levy 114 142,52 FICA/Medicare Only Purposes Levies 115 162,552 Area Vocational Construction Purposes Levy 116 Summer School Purposes Levy 117 Other Tax Levies (Describe & Itemize) 119 Total Ad Valorem Taxes Levied By District 7,67,317 653,821 447,48 29,312 96,244 65,761 PAYMENTS IN LIEU OF TAXES Mobile Home Privilege Tax 121 31 Payments from Local Housing Authorities 122 Corporate Personal Property Replacement Taxes 9 123 9,946 28,363 19,9 Other Payments in Lieu of Taxes (Describe & Itemize) 129 Total Payments in Lieu of Taxes 9,946 28,363 19,9 31 TUITION Regular - Tuition from Pupils or Parents (In State) 1311 Regular - Tuition from Other Districts (In State) 1312 Regular - Tuition from Other Sources (In State) 1313 Regular - Tuition from Other Sources (Out of State) 1314 Summer Sch - Tuition from Pupils or Parents (In State) 1321 Summer Sch - Tuition from Other Districts (In State) 1322 Summer Sch - Tuition from Other Sources (In State) 1323 Summer Sch - Tuition from Other Sources (Out of State) 1324 CTE - Tuition from Pupils or Parents (In State) 1331 CTE - Tuition from Other Districts (In State) 1332 CTE - Tuition from Other Sources (In State) 1333 CTE - Tuition from Other Sources (Out of State) 1334 Special Ed - Tuition from Pupils or Parents (In State) 1341 Special Ed - Tuition from Other Districts (In State) 1342 Special Ed - Tuition from Other Sources (In State) 1343 Special Ed - Tuition from Other Sources (Out of State) 1344 Adult - Tuition from Pupils or Parents (In State) 1351 Adult - Tuition from Other Districts (In State) 1352 Adult - Tuition from Other Sources (In State) 1353 Adult - Tuition from Other Sources (Out of State) 1354 Total Tuition TRANSPORTATION FEES Regular -Transp Fees from Pupils or Parents (In State) 1411 Regular - Transp Fees from Other Districts (In State) 1412 Regular - Transp Fees from Other Sources (In State) 1413 Regular - Transp Fees from Co-curricular Activities (In State) 1415 185 Regular Transp Fees from Other Sources (Out of State) 1416 Summer Sch - Transp. Fees from Pupils or Parents (In State) 1421 Summer Sch - Transp. Fees from Other Districts (In State) 1422 Summer Sch - Transp. Fees from Other Sources (In State) 1423 Summer Sch - Transp. Fees from Other Sources (Out of State) 1424 CTE - Transp Fees from Pupils or Parents (In State) 1431 CTE - Transp Fees from Other Districts (In State) 1432 Printed: 11/2/215 AFR-Galena-215

Page 1 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 215 Page 1 1 2 53 54 55 56 57 58 59 6 61 62 63 64 65 66 67 68 69 7 71 72 73 74 75 76 77 78 79 8 81 82 83 84 85 86 87 88 89 9 91 92 93 94 95 96 97 98 99 1 11 12 13 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security CTE - Transp Fees from Other Sources (In State) 1433 CTE - Transp Fees from Other Sources (Out of State) 1434 Special Ed - Transp Fees from Pupils or Parents (In State) 1441 Special Ed - Transp Fees from Other Districts (In State) 1442 Special Ed - Transp Fees from Other Sources (In State) 1443 Special Ed - Transp Fees from Other Sources (Out of State) 1444 Adult - Transp Fees from Pupils or Parents (In State) 1451 Adult - Transp Fees from Other Districts (In State) 1452 Adult - Transp Fees from Other Sources (In State) 1453 Adult - Transp Fees from Other Sources (Out of State) 1454 Total Transportation Fees 185 EARNINGS ON INVESTMENTS Interest on Investments 151 5,624 425 7 42 191 1,735 398 19 7 Gain or Loss on Sale of Investments 152 Total Earnings on Investments 5,624 425 7 42 191 1,735 398 19 7 FOOD SERVICE Sales to Pupils - Lunch 1611 13,63 Sales to Pupils - Breakfast 1612 Sales to Pupils - A la Carte 1613 Sales to Pupils - Other (Describe & Itemize) 1614 1,395 Sales to Adults 162 3,284 Other Food Service (Describe & Itemize) 169 1,842 Total Food Service 146,151 DISTRICT/SCHOOL ACTIVITY INCOME Admissions - Athletic 1711 21,839 Admissions - Other (Describe & Itemize) 1719 Fees 172 1,134 Book Store Sales 173 Other District/School Activity Revenue (Describe & Itemize) 179 4,943 Total District/School Activity Income 36,916 TEXTBOOK INCOME Rentals - Regular Textbooks 1811 35,21 Rentals - Summer School Textbooks 1812 Rentals - Adult/Continuing Education Textbooks 1813 Rentals - Other (Describe & Itemize) 1819 Sales - Regular Textbooks 1821 Sales - Summer School Textbooks 1822 Sales - Adult/Continuing Education Textbooks 1823 Sales - Other (Describe & Itemize) 1829 3,794 Other (Describe & Itemize) 189 Total Textbook Income 38,995 OTHER REVENUE FROM LOCAL SOURCES Rentals 191 4,253 Contributions and Donations from Private Sources 192 17,118 Impact Fees from Municipal or County Governments 193 Services Provided Other Districts 194 Refund of Prior Years' Expenditures 195 7,271 Payments of Surplus Moneys from TIF Districts 196 Drivers' Education Fees 197 3,77 Proceeds from Vendors' Contracts 198 School Facility Occupation Tax Proceeds 1983 226,754 Printed: 11/2/215 AFR-Galena-215

Page 11 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 215 Page 11 1 2 14 15 16 17 18 19 11 111 112 113 114 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security Payment from Other Districts 1991 115 RECEIPTS/REVENUES FROM STATE SOURCES (3) 116 UNRESTRICTED GRANTS-IN-AID 117 118 119 General State Aid- Sec. 18-8.5 General State Aid - Hold Harmless/Supplemental Reorganization Incentives (Accounts 35-321) Other Unrestricted Grants-In-Aid from State Sources 31 32 35 399 43,967 12 (Describe & Itemize) 121 Total Unrestricted Grants-In-Aid 43,967 122 123 124 125 126 127 128 129 13 131 132 133 134 135 136 137 138 139 14 141 142 143 144 145 146 147 148 149 Sale of Vocational Projects 1992 Other Local Fees (Describe & Itemize) 1993 719 Other Local Revenues (Describe & Itemize) 1999 26,48 3,71 Total Other Revenue from Local Sources 54,926 7,324 226,754 Total Receipts/Revenues from Local Sources 1 7,899,875 869,933 7 447,635 39,512 228,489 96,673 65,78 7 FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT (2) Flow-through Revenue from State Sources 21 Flow-through Revenue from Federal Sources 22 Other Flow-Through (Describe & Itemize) 23 Total Flow-Through Receipts/Revenues from One District to Another 2 District RESTRICTED GRANTS-IN-AID SPECIAL EDUCATION Special Education - Private Facility Tuition 31 43,699 Special Education - Funding for Children Requiring Sp ED Services 315 74,861 Special Education - Personnel 311 137,18 Special Education - Orphanage - Individual 312 Special Education - Orphanage - Summer Individual 313 Special Education - Summer School 3145 1,53 Special Education - Other (Describe & Itemize) 3199 Total Special Education 257,81 CAREER AND TECHNICAL EDUCATION (CTE) CTE - Technical Education - Tech Prep 32 CTE - Secondary Program Improvement (CTEI) 322 1,924 CTE - WECEP 3225 CTE - Agriculture Education 3235 CTE - Instructor Practicum 324 CTE - Student Organizations 327 CTE - Other (Describe & Itemize) 3299 Total Career and Technical Education 1,924 BILINGUAL EDUCATION Bilingual Ed - Downstate - TPI and TBE 335 13,73 Bilingual Education Downstate - Transitional Bilingual Education 331 Total Bilingual Ed 13,73 State Free Lunch & Breakfast 336 1,439 School Breakfast Initiative 3365 Driver Education 337 11,391 Adult Ed (from ICCB) 341 Adult Ed - Other (Describe & Itemize) 3499 Printed: 11/2/215 AFR-Galena-215

Page 12 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 215 Page 12 1 2 15 151 152 153 154 155 156 157 158 159 16 161 162 163 164 165 166 167 168 169 17 171 172 173 TRANSPORTATION A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security Transportation - Regular and Vocational 35 72,5 Transportation - Special Education 351 44,497 Transportation - Other (Describe & Itemize) 3599 Total Transportation 116,52 Learning Improvement - Change Grants 361 Scientific Literacy 366 Truant Alternative/Optional Education 3695 Early Childhood - Block Grant 375 85,222 Reading Improvement Block Grant 3715 Reading Improvement Block Grant - Reading Recovery 372 Continued Reading Improvement Block Grant 3725 Continued Reading Improvement Block Grant (2% Set Aside) 3726 Chicago General Education Block Grant 3766 Chicago Educational Services Block Grant 3767 School Safety & Educational Improvement Block Grant 3775 Technology - Technology for Success 378 State Charter Schools 3815 Extended Learning Opportunities - Summer Bridges 3825 Infrastructure Improvements - Planning/Construction 392 School Infrastructure - Maintenance Projects 3925 Other Restricted Revenue from State Sources (Describe & Itemize) 3999 17,138 Total Restricted Grants-In-Aid 396,898 116,52 Total Receipts from State Sources 3 8,865 116,52 174 RECEIPTS/REVENUES FROM FEDERAL SOURCES (4) UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT 175 176 Federal Impact Aid Other Unrestricted Grants-In-Aid Received Directly from the Fed Govt 41 49 177 (Describe & Itemize) Total Unrestricted Grants-In-Aid Received Directly 178 from the Federal Govt 179 RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT 18 181 182 Head Start Construction (Impact Aid) MAGNET Other Restricted Grants-In-Aid Received Directly from the Federal Govt 445 45 46 49 183 (Describe & Itemize) Total Restricted Grants-In-Aid Received Directly from Federal Govt 184 RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT THRU 185 THE STATE 186 187 188 189 19 TITLE VI Title VI - Innovation and Flexibility Formula Title VI - District Projects Title VI - Rural Education Initiative (REI) Title V - Other (Describe & Itemize) 41 415 417 4199 191 192 Total Title V FOOD SERVICE 193 194 195 Breakfast Start-Up Expansion National School Lunch Program Special Milk Program 42 421 4215 139,112 5 Printed: 11/2/215 AFR-Galena-215

Page 13 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 215 Page 13 1 2 196 197 198 199 2 21 22 23 24 25 26 27 28 29 21 211 212 213 214 215 216 217 218 219 22 221 222 223 224 225 226 227 228 229 23 231 232 233 234 235 236 237 238 239 24 241 242 243 244 245 246 247 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security School Breakfast Program 422 6,63 Summer Food Service Program 4225 Child Adult Care Food Program 4226 Fresh Fruits & Vegetables 424 Food Service - Other (Describe & Itemize) 4299 Total Food Service 145,18 TITLE I Title I - Low Income 43 124,412 Title I - Low Income - Neglected, Private 435 Title I - Comprehensive School Reform 4332 Title I - Reading First 4334 Title I - Even Start 4335 Title I - Reading First SEA Funds 4337 Title I - Migrant Education 434 Title I - Other (Describe & Itemize) 4399 Total Title I 124,412 TITLE IV Title IV - Safe & Drug Free Schools - Formula 44 Title IV - 21st Century Comm Learning Centers 4421 Title IV - Other (Describe & Itemize) 4499 Total Title IV FEDERAL - SPECIAL EDUCATION Fed - Spec Education - Preschool Flow-Through 46 6,821 Fed - Spec Education - Preschool Discretionary 465 Fed - Spec Education - IDEA - Flow Through 462 15,654 Fed - Spec Education - IDEA - Room & Board 4625 175,297 Fed - Spec Education - IDEA - Discretionary 463 Fed - Spec Education - IDEA - Other (Describe & Itemize) 4699 Total Federal - Special Education 332,772 CTE - PERKINS CTE - Perkins - Title IIIE - Tech Prep 477 CTE - Other (Describe & Itemize) 4799 6,552 Total CTE - Perkins 6,552 Federal - Adult Education 481 ARRA - General State Aid - Education Stabilization 485 ARRA - Title I - Low Income 4851 ARRA - Title I - Neglected, Private 4852 ARRA - Title I - Delinquent, Private 4853 ARRA - Title I - School Improvement (Part A) 4854 ARRA - Title I - School Improvement (Section 13g) 4855 ARRA - IDEA - Part B - Preschool 4856 ARRA - IDEA - Part B - Flow-Through 4857 ARRA - Title IID - Technology-Formula 486 ARRA - Title IID - Technology-Competitive 4861 ARRA - McKinney - Vento Homeless Education 4862 ARRA - Child Nutrition Equipment Assistance 4863 Impact Aid Formula Grants 4864 Impact Aid Competitive Grants 4865 Qualified Zone Academy Bond Tax Credits 4866 Qualified School Construction Bond Credits 4867 Build America Bond Tax Credits 4868 Build America Bond Interest Reimbursement 4869 Printed: 11/2/215 AFR-Galena-215

Page 14 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 215 Page 14 1 2 248 249 25 251 252 253 254 255 256 257 258 259 26 261 262 263 264 265 266 267 268 269 27 271 272 273 274 275 A B C D E F G H I J K (1) (2) (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security ARRA - General State Aid - Other Govt Services Stabilization 487 Other ARRA Funds - II 4871 Other ARRA Funds - III 4872 Other ARRA Funds - IV 4873 Other ARRA Funds - V 4874 ARRA - Early Childhood 4875 Other ARRA Funds VII 4876 Other ARRA Funds VIII 4877 Other ARRA Funds IX 4878 Other ARRA Funds X 4879 Other ARRA Funds Ed Job Fund Program 488 Total Stimulus Programs Race to the Top Program 491 Race to the Top - Preschool Expansion Grant 492 Advanced Placement Fee/International Baccalaureate 494 Title III - Immigrant Education Program (IEP) 495 Title III - Language Inst Program - Limited Eng (LIPLEP) 499 Learn & Serve America 491 McKinney Education for Homeless Children 492 Title II - Eisenhower Professional Development Formula 493 Title II - Teacher Quality 4932 15,35 Federal Charter Schools 496 Medicaid Matching Funds - Administrative Outreach 4991 17,278 Medicaid Matching Funds - Fee-for-Service Program 4992 22,585 Other Restricted Revenue from Federal Sources (Describe & Itemize) 4999 Total Restricted Grants-In-Aid Received from the Federal Govt Thru the State 664,129 Total Receipts/Revenues from Federal Sources 4 664,129 Total Direct Receipts/Revenues 9,364,869 869,933 7 564,137 39,512 228,489 96,673 65,78 7 Printed: 11/2/215 AFR-Galena-215

Page 15 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 215 Page 15 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 16 17 18 19 2 21 22 23 24 25 26 27 28 29 3 31 32 33 34 35 36 37 38 39 4 41 42 43 44 45 46 47 48 49 5 51 52 53 INSTRUCTION (ED) A B C D E F G H I J K L (1) (2) (3) (4) (5) (6) (7) (8) (9) Description Funct # Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Termination Benefits Regular Programs 11 3,245,286 468,138 37,818 129,95 16,479 26,39 3,923,125 3,915,479 Tuition Payment to Charter Schools 1115 Pre-K Programs 1125 63,199 1,769 7 817 81 74,936 72,382 Special Education Programs (Functions 12-122) 12 827,848 153,194 43,68 29,255 2, 1,55,365 1,46,683 Special Education Programs Pre-K 1225 21,794 14,23 6 36 36,12 51,8 Remedial and Supplemental Programs K-12 125 144,982 1,714 12,75 23,42 191,848 171,573 Remedial and Supplemental Programs Pre-K 1275 Adult/Continuing Education Programs 13 CTE Programs 14 223,892 3,73 4,99 9,777 7,388 275,229 288,984 Interscholastic Programs 15 167,426 979 39,597 26,253 12,84 6,156 253,215 287,546 Summer School Programs 16 18,854 17 38 18,999 2,332 Gifted Programs 165 294 294 Driver's Education Programs 17 56,78 12,522 2,22 644 55 72,644 76,59 Bilingual Programs 18 118,13 2,192 835 121,157 149,721 Truant Alternative & Optional Programs 19 Pre-K Programs - Private Tuition 191 Regular K-12 Programs - Private Tuition 1911 Special Education Programs K-12 - Private Tuition 1912 77,38 77,38 75,15 Special Education Programs Pre-K - Tuition 1913 Remedial/Supplemental Programs K-12 - Private Tuition 1914 Remedial/Supplemental Programs Pre-K - Private Tuition 1915 Adult/Continuing Education Programs - Private Tuition 1916 CTE Programs - Private Tuition 1917 Interscholastic Programs - Private Tuition 1918 Summer School Programs - Private Tuition 1919 Gifted Programs - Private Tuition 192 Bilingual Programs - Private Tuition 1921 Truants Alternative/Optional Ed Progms - Private Tuition 1922 Total Instruction 1 1 4,888,119 72,918 14,457 219,635 36,752 112,89 6,99,97 6,156,24 SUPPORT SERVICES (ED) 1 - EDUCATIONAL FUND (ED) SUPPORT SERVICES - PUPILS Attendance & Social Work Services 211 36,813 558 45 29 37,625 38,166 Guidance Services 212 188,173 4,741 1,292 1,183 184 231,573 243,344 Health Services 213 3,864 26,486 234 3,584 37,722 Psychological Services 214 Speech Pathology & Audiology Services 215 98,43 9,3 775 54 18,388 11,838 Other Support Services - Pupils (Describe & Itemize) 219 Total Support Services - Pupils 21 326,893 5,329 28,598 2,166 184 48,17 43,7 SUPPORT SERVICES - INSTRUCTIONAL STAFF Improvement of Instruction Services 221 4,25 9,334 12,784 1,196 63,564 47,98 Educational Media Services 222 136,34 9,135 3,954 14,44 135 163,68 176,136 Assessment & Testing 223 17,747 17,747 13,3 Total Support Services - Instructional Staff 22 176,59 18,469 34,485 15,24 135 244,919 236,534 SUPPORT SERVICES - GENERAL ADMINISTRATION Board of Education Services 231 3,8 4,266 16,88 616 7,626 177,116 133, Executive Administration Services 232 166,29 3,357 12,177 1,583 2,822 212,968 212,435 Special Area Administration Services 233 Tort Immunity Services 236-237 Total Support Services - General Administration 23 169,829 34,623 172,985 2,199 7,626 2,822 39,84 345,435 Total Budget Printed: 11/2/215 AFR-Galena-215

Page 16 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 215 Page 16 1 2 54 55 56 57 58 59 6 61 62 63 64 65 66 67 68 69 7 71 72 73 74 75 76 77 78 79 8 81 82 83 84 85 86 87 88 89 9 91 92 93 94 A B C D E F G H I J K L (1) (2) (3) (4) (5) (6) (7) (8) (9) Description SUPPORT SERVICES - SCHOOL ADMINISTRATION Funct # Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Termination Benefits Office of the Principal Services 241 347,876 89,95 32,658 12,48 7,156 1,295 49,983 497,7 Other Support Services - School Admin (Describe & 249 Total Support Services - School Administration 24 347,876 89,95 32,658 12,48 7,156 1,295 49,983 497,7 SUPPORT SERVICES - BUSINESS Direction of Business Support Services 251 Fiscal Services 252 53,936 8,6 4,89 1,296 1 67,337 7,866 Operation & Maintenance of Plant Services 254 Pupil Transportation Services 255 4,835 4,835 6,3 Food Services 256 12,68 8,191 7,41 163,197 24,54 969 324,546 336,885 Internal Services 257 Total Support Services - Business 25 179,379 16,197 11,13 164,493 24,54 979 396,718 414,51 SUPPORT SERVICES - CENTRAL Direction of Central Support Services 261 Planning, Research, Development, & Evaluation Services 262 Information Services 263 2, Staff Services 264 Data Processing Services 266 Total Support Services - Central 26 2, Other Support Services (Describe & Itemize) 29 56,79 11,753 153,193 51,89 224,949 186,794 336 685,543 623,856 Total Support Services 2 1,257,276 221,321 433,49 247,955 264,271 192,29 336 2,616,417 2,566,953 COMMUNITY SERVICES (ED) 3 PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED) PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs 411 Payments for Special Education Programs 412 19,111 19,111 129, Payments for Adult/Continuing Education Programs 413 Payments for CTE Programs 414 Payments for Community College Programs 417 Other Payments to In-State Govt. Units (Describe & 419 Itemize) 24,598 Total Payments to Dist & Other Govt Units (In-State) 41 19,111 19,111 153,598 Payments for Regular Programs - Tuition 421 Payments for Special Education Programs - Tuition 422 18,864 18,864 Payments for Adult/Continuing Education Programs - Tuition 423 Payments for CTE Programs - Tuition 424 132,6 132,6 232,55 Payments for Community College Programs - Tuition 427 Payments for Other Programs - Tuition 428 Other Payments to In-State Govt Units 429 Total Payments to Other District & Govt Units -Tuition (In State) 42 Total Budget 151,464 151,464 232,55 Payments for Regular Programs - Transfers 431 Payments for Special Education Programs - Transfers 432 95 Payments for Adult/Continuing Ed Programs - Transfers 433 Printed: 11/2/215 AFR-Galena-215

Page 17 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 215 Page 17 1 2 96 97 98 99 1 11 12 13 14 15 16 17 18 19 11 111 112 113 114 115 116 A B C D E F G H I J K L (1) (2) (3) (4) (5) (6) (7) (8) (9) Description Funct # Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Termination Benefits 117 2 - OPERATIONS & MAINTENANCE FUND (O&M) 118 SUPPORT SERVICES (O&M) 119 12 121 122 123 124 125 126 127 128 129 SUPPORT SERVICES - PUPILS Other Support Services - Pupils (Describe & Itemize) SUPPORT SERVICES - BUSINESS Direction of Business Support Services Facilities Acquisition & Construction Services Operation & Maintenance of Plant Services Pupil Transportation Services Food Services Total Support Services - Business Other Support Services (Describe & Itemize) Total Support Services 219 251 253 254 255 256 25 29 2 31,744 31,744 31,744 31,912 31,912 31,912 376,854 376,854 376,854 257,259 257,259 257,259 16,249 16,249 16,249 962 962 962 1,137,98 1,137,98 1,137,98 1,126,969 1,126,969 1,126,969 13 COMMUNITY SERVICES (O&M) 3 131 132 133 134 135 136 137 138 139 14 141 142 Payments for CTE Programs - Transfers 434 Payments for Community College Program - Transfers 437 Payments for Other Programs - Transfers 438 Other Payments to In-State Govt Units - Transfers 439 Total Payments to Other District & Govt Units - 43 Transfers (In-State) Payments to Other Dist & Govt Units (Out-of-State) 44 Total Payments to Other District & Govt Units 4 19,111 151,464 26,575 386,13 DEBT SERVICES (ED) DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 511 Tax Anticipation Notes 512 Corporate Personal Prop. Repl. Tax Anticipation Notes 513 State Aid Anticipation Certificates 514 Other Interest on Short-Term Debt 515 Total Interest on Short-Term Debt 51 Debt Services - Interest on Long-Term Debt 52 Total Debt Services 5 PROVISIONS FOR CONTINGENCIES (ED) 6 Total Direct Disbursements/Expenditures 6,145,395 924,239 682,617 467,59 31,23 455,762 336 8,976,962 9,19,296 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 387,97 PAYMENTS TO OTHER DIST & GOVT UNITS (O&M) PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Special Education Programs 412 Payments for CTE Programs 414 Other Payments to In-State Govt. Units 419 (Describe & Itemize) Total Payments to Other Govt. Units (In-State) 41 Payments to Other Govt. Units (Out of State) 44 Total Payments to Other Dist & Govt Units 4 DEBT SERVICES (O&M) 5 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 511 Tax Anticipation Notes 512 Total Budget Printed: 11/2/215 AFR-Galena-215