Due to ROE on October 15th Due to ISBE on November 15th SD/JA7 X School District Joint Agreement ILLINOIS STATE BOARD OF EDUCATION School Business & Support Services Division 1 North First Street, Springfield, Illinois 62777-1 217/785-8779 Illinois School District/Joint Agreement Annual Financial Report * June 3, 27 X School District/Joint Agreement Number: ACCRUAL Name of Auditing Firm: 19-22-24-26 McGladrey & Pullen, LLp County Name: DuPage School District/Joint Agreement Information (See instructions on inside of this page.) CASH Accounting Basis: Filing Status: Name of Audit Supervisor: John George Name of School District/Joint Agreement: X YES NO Is the AFR filed electronically (Internet)? Signature of Audit Supervisor : Indian Prairie CUSD 24 If no, CD/Disk must be enclosed. Address: Click on the Link to Submit: Address: P.O. Box 399 www.isbe.net/sfms/afr/afr.htm One South Wacker Dr. Suite 8 City: City: State: Zip Code: Naperville A-133 Single Audit Status: Chicago IL 666 Email Address: Phone Number: Fax Number: dave_holm@ipsd.org X YES NO Are Federal expenditures greater than $5,? 312-634-34 312-634-5524 Zip Code: X YES NO Is all A-133 Single Audit Information completed and attached? IL Registration Number: 6567 YES X NO Were any findings issued? 6-3346 Email Address: john.george@rsmi.com Certified Public Accountant Information Reviewed by District Superintendent/Administrator Reviewed by Township Treasurer (Cook County only) Reviewed by Regional Superintendent Name of Township: District Superintendent/Administrator Name (Type or Print): Dr. Stephen W. Daeschner Township Treasurer Name (type or print) Regional Superintendent Name (Type or Print): Email Address: Email Address: Email Address: stephen_daeschner@ipsd.org Telephone: Fax Number: Telephone: Fax Number: Telephone: Fax Number: 63-375-31 63-375-39 Signature & Date: Signature & Date: Signature & Date: * Based upon the Illinois Program Accounting Manual for Local Education Agencies. ISBE Form SD5-35/JA5-6 (5/1/7) Printed: 6/1/21 Annual Financial Report 67
Table of Contents TAB AFR Page No. Auditor's Questionnaire (School District Financial Data Questionnaire)........ Aud Quest 2 Comments Applicable to the Auditor's Questionnaire (School District Financial Data 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 Financing 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 15-21 Supplementary Schedules Schedule of Ad Valorem Tax Receipts...... Tax Sched 22 Schedule of Corporate Personal Property Replacement Tax Anticipation Notes..... Short-Term Borrowing 23 Schedule of Tax Anticipation Warrants.... Short-Term Borrowing 23 Schedule of Tax Anticipation Notes... Short-Term Borrowing 23 Schedule of Teachers'/Employees' Orders... Short-Term Borrowing 23 Schedule of General State Aid Anticipation Certificates... Short-Term Borrowing 23 Schedule of Bonds Payable... Bonds Payable 24 Schedule of Restricted Local Tax Levies....... Rest Tax Levies-Tort Im 25 Schedule of Tort Immunity Expenditures... Rest Tax Levies-Tort Im 25 Financial Data to Assist Indirect Cost Rate Determination... Ind Cost Info 26 Statistical Section Schedule of Capital Outlay and Depreciation... Cap Outlay Deprec 27 Estimated Operating Expenditures Per Pupil and Per Capita Tuition Charge Computation 26-7.... PCTC-OEPP 28-29 Estimated Indirect Cost Rate for Federal Programs... ICR 3 Administrative Cost Worksheet.... AC 31 Itemization Schedule... ITEMIZATION 32 Reference Page... REF 33 Audit Checklist/Balancing Schedule... AUDITCHECK - A-133 Single Audit SECTION Annual Federal Compliance Report... A-133 Cover - CAP 34-41 INSTRUCTIONS/REQUIREMENTS For School Districts/Joint Agreements 1. All schedules must be completed for School Districts. Note: Joint Agreements must complete only applicable schedules. See the Audit Checklist/Balancing Schedule for Joint Agreements. 2. Round all amounts to the nearest dollar. Do not enter cents. 3. Proper coding and reference to the Chart of Accounts (Illinois Program Accounting Manual for Local Education Agencies) eliminates the necessity for adding lines. Reports submitted with lines added and/or inconsistent rounding are unacceptable and will be sent back to the auditor preparing the report. 4. Any problems detected by the Audit Checklist/Balancing Schedule must be resolved prior to submitting this report. 5. Submitting By CD or Floppy Disk If submitting the Annual Financial Report (AFR) on a CD or floppy disk, forward two CDs/disks, the original and one paper copy of a) the AFR cover page through page 8; b) opinion letters; c) any required compliance letters; d) any required financial notes and explanations; and e) the Annual Federal Compliance Report (A-133, if applicable) to the Regional Superintendent by October 15, for approval and certification. Check the box on the cover page if submitting via CD/floppy disk. Note: Please submit AFR attachments through the Attachment Manager, CD or floppy disk in lieu of paper. The Regional Superintendent will forward the CD or floppy disk, original AFR (Cover through page 8), with signatures, one copy of opinion letters, compliance letters, financial notes and Annual Federal Compliance Report (A-133, if applicable) to the Illinois State Board of Education by November 15. Submitting via the Internet If submitting the AFR electronically using the ISBE Attachment Manager see cover page for link. In addition, forward the original and one paper copy of : a) the AFR cover page through page 8; b) the opinion letters; c) any required compliance letters; d) any required financial notes and explanations; and e) the Annual Federal Compliance Report (A-133, if applicable) to the Regional Superintendent by October 15, for approval and certification. Check the box on the cover page if submitting via the Internet. Note: AFR attachments may be filed electronically as Microsoft Word (.doc), Excel (*.xls), Word Perfect (*.wpd) or Adobe (*.pdf) and inserted within tab "Opinions & Notes". For instructions see "Opinions & Notes" tab. The Regional Superintendent will forward the original AFR (Cover through page 8), with signatures, one copy of opinion letters, compliance letters, financial notes and Annual Federal Compliance Report (A-133, if applicable) to the Illinois State Board of Education by November 15. 6. Yellow Book, CPE, and Peer Review requirements must be met if the Auditor issues an opinion stating "Governmental Accounting Standards" were utilized. 7. The Schedule of Tort Immunity Expenditure, page 25: The Audit/AFR shows the entity complied with the provisions set forth in 745 ILCS 1/9-13 (a-5) and 745 ILCS 1/9-17. Printed: 6/1/21 Annual Financial Report 67
Page 4 Page 4 ESTIMATED FINANCIAL PROFILE SUMMARY (Go to the following web site for reference to the Financial Profile) www.isbe.net/sfms/p/profile.htm District Name: Indian Prairie CUSD 24 District Code: 19-22-24-26 County Name: DuPage 1. Fund Balance to Revenue Ratio: Total Ratio Score 4 Total Sum of Fund Balance Page 8, line 46: Funds 1, 2, 4, 7 + (5 if negative) 82,655,522..337 Weight.35 Total Sum of Revenues Page 7, Line 5: Funds 1, 2, 4, & 7 245,272,678. Value 1.4 2. Expenditures to Revenue Ratio: Total Ratio Score 4 Total Sum of Expenditures Page 7, Line 13: Funds 1, 2 & 4 232,25,527..947 Adjustment Total Sum of Revenues Page 7, Line 5: Funds 1, 2, 4 & 7 245,272,678. Weight.35 Possible Adjustment: Value 1.4 3. Days Cash on Hand: Total Days Score 3 Page 5, Line 1 and Line 11 Funds 1, 2 4 & 7 83,419,224. 129.3 Weight.1 Page 7, Line 13 Funds 1, 2, 4 divided by 36 645,14.35 Value.3 4. Percent of Short-Term Borrowing Maximum Remaining: Total Percent Score 4 Page 5, Line 27 Amount Borrowed: Funds 1, 2 & 4. 1. Weight.1 Page 3, Section A (.85 x Equalized Assessed Valuation) x 155,623,781.41 Value.4 (Sum of Combined Tax Rates) 5. Percent of Long-Term Debt Margin Remaining: Total Percent Score 3 Page 3, Section D Total Outstanding Long-Term Debt 36,192,271. 52.73 Weight.1 Page 3, Section D Total Long-Term Debt Allowed 647,845,65.89 Value.3 Total Profile Score = 3.8 * 27 SD Financial Profile Designation: RECOGNITION * Estimated Total Profile Score may change based on data provided on the Financial Profile Information, page 3. Final score will be calculated by ISBE. Printed: 6/1/21 Annual Financial Report 67
Page 5 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 27 Page 5 CURRENT ASSETS (1) ASSETS Acct. (1) (2) (3) (4) (5) (6) (7) (8) (9) Site & Municipal Operations & Construction/ Fire Prevention & Educational Bond & Interest Transportation Retirement/Social Working Cash Rent Maintenance Capital Safety Security Improvement 1. Cash (Accounts 11 through 15) 1 2,34,95 415,7 585,83 39,1 2. Other Accrued Assets (Accrual only) (Describe & Itemize) 2 3. Taxes Receivable (Accrual only) 11 4. Accounts Receivable (Accrual only) 12 5. Loan to Educational Fund 151 6. Loan to Operations & Maintenance Fund 152 7. Loan to Transportation Fund 153 8. Loan to Fire Prevention & Safety Fund 154 9. Loan to Other Funds 155 1. Inventory 17 11. Investments 18 39,745,567 13,95,535 14,791,572 15,79,899 8,133,983 63,788,49 11,636,318 12. Other Current Assets (Describe & Itemize) 199 13. TOTAL CURRENT ASSETS 42,86,472 13,95,535 15,26,579 15,79,899 8,719,66 63,827,41 11,636,318 CAPITAL ASSETS (2) 14. Land 21 15. Buildings 22 16. Improvements Other than Buildings 23 17. Equipment Other than Transportation/Food Service 24 18. Construction in Progress 25 19. Transportation Equipment 26 2. Food Services Equipment 27 21. Amount Available in Debt Service Funds 34 22. Amount to be Provided for Payment of Bonds 35 23. Amount to be Provided for Payment of Long-Term Debt - Other 24. TOTAL CAPITAL ASSETS LIABILITIES CURRENT LIABILITIES (4) 25. Accrued Liabilities (Accrual Only) 3 36 26. Corp. Personal Prop. Repl. Tax Anticipation Notes Payable 46 27. Tax Anticipation Warrants Payable 47 28. Tax Anticipation Notes Payable 48 29. Teachers'/Employees' Orders Payable 49 3. State Aid Anticipation Certificates Payable 41 31. Loan from Educational Fund 431 32. Loan from Operations & Maintenance Fund 432 33. Loan from Transportation Fund 433 34. Loan from Working Cash Fund 434 35. Payroll Deductions Payable 45 762,682 368 652 154,519 321 36. Deferred Revenue ( Accrual Only) 474 37. Due to Activity Fund Organizations 48 38. Other Current Liabilities (Describe & Itemize) 499 LONG-TERM LIABILITIES (5) 39. Bonds Payable 51 4. Other Long-Term Liabilities 599 41. TOTAL LIABILITIES 762,682 368 652 154,519 321 42. Reserved Fund Balance 73 15,26,579 43. Unreserved Fund Balance 74 41,323,79 13,95,167 15,79,247 8,564,547 63,827,89 11,636,318 44. Investments in General Fixed Assets 75 45. TOTAL LIABILITIES & FUND BALANCE 42,86,472 13,95,535 15,26,579 15,79,899 8,719,66 63,827,41 11,636,318
Page 6 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 27 Account Groups Page 6 ASSETS Acct. Agency Fund General Fixed Assets General Long- Term Debt CURRENT ASSETS (1) 1. Cash (Accounts 11 through 15) 1 2. Other Accrued Assets (Accrual only) (Describe & Itemize) 2 3. Taxes Receivable (Accrual only) 11 4. Accounts Receivable (Accrual only) 12 5. Loan to Educational Fund 151 6. Loan to Operations & Maintenance Fund 152 7. Loan to Transportation Fund 153 8. Loan to Fire Prevention & Safety Fund 154 9. Loan to Other Funds 155 1. Inventory 17 11. Investments 18 12. Other Current Assets (Describe & Itemize) 199 13. TOTAL CURRENT ASSETS CAPITAL ASSETS (2) 14. Land 21 15. Buildings 22 16. Improvements Other than Buildings 23 17. Equipment Other than Transportation/Food Service 24 18. Construction in Progress 25 19. Transportation Equipment 26 2. Food Services Equipment 27 21. Amount Available in Debt Service Funds 34 22. Amount to be Provided for Payment of Bonds 35 23. Amount to be Provided for Payment of Long-Term Debt - Other 24. TOTAL CAPITAL ASSETS LIABILITIES CURRENT LIABILITIES (4) 25. Accrued Liabilities (Accrual Only) 3 36 26. Corp. Personal Prop. Repl. Tax Anticipation Notes Payable 46 27. Tax Anticipation Warrants Payable 47 28. Tax Anticipation Notes Payable 48 29. Teachers'/Employees' Orders Payable 49 3. State Aid Anticipation Certificates Payable 41 31. Loan from Educational Fund 431 32. Loan from Operations & Maintenance Fund 432 33. Loan from Transportation Fund 433 34. Loan from Working Cash Fund 434 35. Payroll Deductions Payable 45 36. Deferred Revenue ( Accrual Only) 474 37. Due to Activity Fund Organizations 48 38. Other Current Liabilities (Describe & Itemize) 499 LONG-TERM LIABILITIES (5) 39. Bonds Payable 51 4. Other Long-Term Liabilities 599 41. TOTAL LIABILITIES 42. Reserved Fund Balance 73 43. Unreserved Fund Balance 74 44. Investments in General Fixed Assets 75 45. TOTAL LIABILITIES & FUND BALANCE 2,37,68 2,37,68 2,37,68 14,292,55 322,96,211 18,119,255 33,66,333 3,278,212 15,26,579 29,723,421 262,271 39,852,516 36,192,271 35,93, 262,271 2,37,68 36,192,271 39,852,516 2,37,68 39,852,516 36,192,271
Page 7 BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER FINANCING SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, 27 Page 7 RECEIPTS/REVENUES Acct (1) (2) (3) (4) (5) (6) (7) (8) (9) Educational Operations & Maintenance Bond & Interest Transportation Municipal Retirement/ Social Security Site & Construction/ Capital Improvement Working Cash Rent Fire Prevention & Safety 1. Local Sources 1 167,26,157 21,877,33 29,39,226 6,176,25 4,426,669 2,187,287 2,896,365 68,185 2. Flow-Through Receipts/Revenues from One LEA to Another LEA 2 3. State Sources 3 31,56,23 8,286,264 4. Federal Sources 4 7,324,334 5. Total Direct Receipts/Revenues 26,36,694 21,877,33 29,39,226 14,462,289 4,426,669 2,187,287 2,896,365 68,185 6. Receipts/Revenues for "On Behalf" Payments 4 3998 13,187,873 7. Total Receipts/Revenues 219,224,567 21,877,33 29,39,226 14,462,289 4,426,669 2,187,287 2,896,365 68,185 DISBURSEMENTS/EXPENDITURES 8. Instruction 1 149,448,668 3,332,959 9. Support Services 2 49,325,755 21,719,235 11,272,15 1,882,383 6,167,312 118,536 1. Community Services 3 152,299 183 11. Nonprogrammed Charges 4 191,758 12. Debt Service 5 14,797 33,23,966 13. Total Direct Disbursements/Expenditures 199,259,277 21,719,235 33,23,966 11,272,15 5,215,525 6,167,312 118,536 14. Disbursements/Expenditures for "On Behalf" Payments 4 418 13,187,873 15. Total Disbursements/Expenditures 212,447,15 21,719,235 33,23,966 11,272,15 5,215,525 6,167,312 118,536 16. Excess of Direct Receipts/Revenues Over (Under) Direct Disbursements/Expenditures 5 6,777,417 158,95 (3,714,74) 3,19,274 (788,856) (3,98,25) 2,896,365 (5,351) OTHER FINANCING SOURCES (USES) OTHER FINANCING SOURCES (7) TRANFER FROM OTHER FUNDS (71) 17. Permanent Transfer from Working Cash Fund - Abolishment (Sec. 2-8) 711 18. Permanent Transfer from Working Cash Fund - Interest 712 (Sec. 2-5) 19. Permanent Transfer (Sec. 17-2A) 713 2. Permanent Transfer of Interest (Sec. 1-22.44) 714 21. Permanent Transfer from Site & Construction/Capital Improvement Fund (Sec. 1-22.14) 715 22. Perm. Transfer of Excess Accumulated Fire Prev. & Safety Tax Proceeds & Int. Earnings (Sec. 17-2.11) 6 716 23. Perm. Transfer of Excess Accumulated Fire Prev. & Safety 717 Bond Proceeds and Int. Earnings (Sec. 1-22.14) 6 24. Permanent Transfer from Working Cash Fund - 718 Abatement (Sec. 2-9) SALE OF BONDS (72) 1,5, 1,882,157 25. Principal on Bonds Sold (Amount of Original Issue) 721 9,685, 6,725, 26. Premium on Bonds Sold 722 24,74 1,959,412 27. Accrued Interest on Bonds Sold 723 28. Sale or Compensation for Fixed Assets 7 73 (Section 2-3.12 &17-2.11) 29. School Technology Revolving Loan Program (STRLP) 75 3. Other Sources (Describe & Itemize) 79 41,39 31. Total Other Financing Sources 1,91,39 1,882,157 9,925,74 62,684,412 OTHER FINANCING USES (8) TRANSFER TO OTHER FUNDS (81) 32. Permanent Transfer from Working Cash Fund-Abolishment (Sec. 2-8) 33. Permanent Transfer from Working Cash Fund - Interest (Sec. 2-5) 811 812
Page 8 BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER FINANCING SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, 27 Page 8 Acct (1) (2) (3) (4) (5) (6) (7) (8) (9) Educational Operations & Maintenance Bond & Interest Transportation Municipal Retirement/ Social Security Site & Construction/ Capital Improvement Working Cash Rent Fire Prevention & Safety 34. Permanent Transfer (Sec. 17-2A) 813 35. Permanent Transfer of Interest (Sec. 1-22.44) 814 36. Permanent Transfer from Site & Construction/Capital 815 Improvement Fund (Sec. 1-22.14) 37. Permanent Transfer of Excess Accumulated Fire Prev. & 816 Safety Tax Proceeds & Interest Earnings (Sec. 17-2.11) 1,882,157 38. Permanent Transfer of Excess Accumulated Fire Prev. & 817 Safety Bond Proceeds and Interest Earnings (Sec. 1-22.14) 39. Permanent Transfer of Working Cash Fund-Abatement 818 (Sec. 2-9) 1,5, 4. Other Uses (Describe & Itemize) 819 352,86 41. Total Other Financing Uses 352,86 1,5, 1,882,157 42. Total Other Financing Sources and (Uses) 8 1,91,39 1,882,157 9,925,74 62,332,326 (1,5,) (1,882,157) 43. Excess of Receipts/Revenues and Other Financing Sources (Over/Under) Expenditures/Disbursements and Other Financing Uses 8,678,87 2,4,252 6,21,964 3,19,274 (788,856) 58,352,31 1,396,365 (1,932,58) 44. Fund Balances - July 1, 26 32,644,983 11,864,915 8,995,615 12,599,973 9,353,43 5,474,788 1,239,953 1,932,58 45. Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) 46. Fund Balances - June 3, 27 41,323,79 13,95,167 15,26,579 15,79,247 8,564,547 63,827,89 11,636,318
Page 9 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 27 Page 9 Acct RECEIPTS/REVENUES FROM LOCAL SOURCES 1 AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY (1) (2) (3) (4) (5) (6) (7) (8) (9) Site & Municipal Operations & Construction/ Fire Prevention Educational Bond & Interest Transportation Retirement/ Working Cash Rent Maintenance Capital & Safety Social Security Improvement 1. General Levy 9 111 152,543,84 18,729,934 28,61,487 5,384,678 1,53,81 2,73,147 2. Tort Immunity Levy 112 1,615,82 3. Leasing Levy 1 113 4. Special Education Levy 114 1,619,523 5. Social Security/Medicare Only Levy 115 2,579,1 6. Area Vocational Construction Levy 116 7. Summer School Levy 117 8. Other Tax Levies (Describe & Itemize) 119 9. Total Ad Valorem Taxes Levied By LEA 154,163,363 2,345,16 28,61,487 5,384,678 3,632,82 2,73,147 PAYMENTS IN LIEU OF TAXES 1. Mobile Home Privilege Tax 121 11. Payments from Local Housing Authorities 122 12. Corporate Personal Property Replacement Taxes 11 123 2,322,651 3, 13. Other Payments in Lieu of Taxes 129 14. Total Payments in Lieu of Taxes 2,322,651 3, TUITION 15. Regular Tuition from Pupils or Parents 1311 16. Regular Tuition from Other LEAs 1312 17. Regular Tuition from Other Sources 1313 18. Summer School Tuition from Pupils or Parents 1321 19. Summer School Tuition from Other LEAs 1322 2. Summer School Tuition from Other Sources 1323 21. Vocational Tuition from Pupils or Parents 1331 22. Vocational Tuition from Other LEAs 1332 23. Vocational Tuition from Other Sources 1333 24. Special Education Tuition from Pupils or Parents 1341 25. Special Education Tuition from Other LEAs 1342 26. Special Education Tuition from Other Sources 1343 27. Adult Tuition from Pupils or Parents 1351 22,494 28. Adult Tuition from Other LEAs 1352 29. Adult Tuition from Other Sources 1353 3. Total Tuition 22,494 TRANSPORTATION FEES 31. Regular Transportation Fees from Pupils or Parents 1411 32. Regular Transportation Fees from Other LEAs 1412 33. Regular Transportation Fees from Private Sources 1413 34. Regular Transportation Fees from Co-curricular Activities 1415 35. Summer School Transportation Fees from Pupils or Parents 1421 36. Summer School Transportation Fees from Other LEAs 1422 37. Summer School Transportation Fees from Other Sources 1423 38. Vocational Transportation Fees from Pupils or Parents 1431 39. Vocational Transportation Fees from Other LEAs 1432 4. Vocational Transportation Fees from Other Sources 1433 41. Special Ed. Transportation Fees from Pupils or Parents 1441 42. Special Ed. Transportation Fees from Other LEAs 1442 43. Special Ed. Transportation Fees from Other Sources 1443 44. Adult Transportation Fees from Pupils or Parents 1451 45. Adult Transportation Fees from Other LEAs 1452 46. Adult Transportation Fees from Other Sources 1453 47. Total Transportation Fees
Page 1 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 27 Page 1 EARNINGS ON INVESTMENTS Acct (1) (2) (3) (4) (5) (6) (7) (8) (9) Site & Municipal Operations & Construction/ Fire Prevention Educational Bond & Interest Transportation Retirement/ Working Cash Rent Maintenance Capital & Safety Social Security Improvement 48. Interest on Investments 151 1,18,228 97,411 77,739 791,347 493,849 1,855,313 823,218 68,185 49. Gain or Loss on Sale of Investments 152 5. Total Earnings on Investments 1,18,228 97,411 77,739 791,347 493,849 1,855,313 823,218 68,185 FOOD SERVICE 51. Sales to Pupils - Lunch 1611 5,335,57 52. Sales to Pupils - Breakfast 1612 53. Sales to Pupils - A la Carte 1613 54. Sales to Pupils - Other 1614 55. Sales to Adults 162 56. Other Food Service 169 9,5 57. Total Food Service 5,344,557 PUPIL ACTIVITIES 58. Admissions - Athletic 1711 128,484 59. Admissions - Other (Describe & Itemize) 1719 6. Fees 172 737,926 61. Book Store Sales 173 62. Other Pupil Activity Revenue (Describe & Itemize) 179 73,77 63. Total Pupil Activities 939,487 TEXTBOOKS 64. Rentals - Regular Textbooks 1811 2,433,86 65. Rentals - Summer School Textbooks 1812 66. Rentals - Adult/Continuing Education Textbooks 1813 67. Rentals - Other (Describe & Itemize) 1819 68. Sales - Regular Textbooks 1821 69. Sales - Summer School Textbooks 1822 7. Sales - Adult/Continuing Education Textbooks 1823 71. Sales - Other (Describe & Itemize) 1829 72. Other (Describe & Itemize) 189 15,718 73. Total Textbooks 2,583,84 OTHER REVENUE FROM LOCAL SOURCES 74. Rentals 191 592,91 75. Contributions and Donations from Private Sources 192 23, 291,974 76. Services Provided Other LEAs 194 77. Refund of Prior Years' Expenditures 195 78. Payment from Other LEAs 1991 79. Sale of Vocational Projects 1992 8. Local Fees 1993 684,775 81. Other (Describe & Itemize) 1999 13,798 31,993 4, 82. Total Other Revenue from Local Sources 721,573 624,93 331,974 83. Total Receipts/Revenues from Local Sources (Total lines 9, 14, 3, 47, 5, 57, 63, 73 & 82) 167,26,157 21,877,33 29,39,226 6,176,25 4,426,669 2,187,287 2,896,365 68,185 FLOW-THROUGH RECEIPTS/REVENUES FROM ONE LEA TO ANOTHER LEA 2 84. Flow-through Revenue from State Sources 21 85. Flow-through Revenue from Federal Sources 22 86. Other Flow-Through (Describe & Itemize) 23 87. Total Flow-Through Receipts/Revenues From One LEA to Another LEA
Page 11 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 27 Page 11 Acct RECEIPTS/REVENUES FROM STATE SOURCES 3 UNRESTRICTED GRANTS-IN-AID 88. General State Aid- Sec. 18-8.5 31 16,788,814 89. General State Aid Hold Harmless/Supplemental 32 (1) (2) (3) (4) (5) (6) (7) (8) (9) Site & Municipal Operations & Construction/ Fire Prevention Educational Bond & Interest Transportation Retirement/ Working Cash Rent Maintenance Capital & Safety Social Security Improvement 9. Reorganization Incentives 35 91. Other Unrestricted Grants-In-Aid from State Sources (Describe & Itemize) 399 92. Total Unrestricted Grants-In-Aid 16,788,814 RESTRICTED GRANTS-IN-AID SPECIAL EDUCATION 93. Special Education - Private Facility Tuition 31 1,225,688 94. Special Education - Extraordinary 315 4,551,534 95. Special Education - Personnel 311 6,118,244 96. Special Education - Orphanage - Individual 312 141,787 97. Special Education - Orphanage - Summer 313 6,243 98. Special Education - Summer School 3145 4,827 99. Special Education - Other (Describe & Itemize) 3199 1. Total Special Education 12,84,323 VOCATIONAL EDUCATION 11. Vocational Education - Tech. Prep. 32 12. Vocational Education - Coordination Grants 321 2,17 13. Vocational Education - Formula 3215 14. Vocational Education - Jobs for Illinois Graduates 3217 15. Vocational Education - Secondary Program Improvement 322 161,729 16. Vocational Education - WECEP 3225 17. Vocational Education - Elem. Career Development Program 3275 21,962 18. Vocational Education - Other (Describe & Itemize) 3299 19. Total Vocational Education 23,798 BILINGUAL 11. Bilingual Education - Downstate - TPI 335 198,11 111. Bilingual Education - Downstate - TBE 331 112. Total Bilingual Education 198,11 113. Gifted Education 335 114. State Free Lunch & Breakfast 336 17,469 115. School Breakfast Initiative 3365 116. Driver Education 337 166,961 117. Adult Education from Community College Board 341 118. Adult Education - Other (Describe & Itemize) 3499 TRANSPORTATION 119. Transportation - Regular/Vocational 35 1,923,922 12. Transportation - Special Education 351 6,362,342 121. Transportation - Other (Describe & Itemize) 3599 122. Total Transportation 8,286,264 123. Learning Improvement - Change Grants 361 124. Scientific Literacy 366 125. Truant Alternative/Optional Education 3695 126. Early Childhood - Block Grant 375 19,211 127. Reading Improvement Block Grant 3715 715,297 128. Reading Improvement Block Grant - Reading Recovery 372 129. Chicago General Education Block Grant 3766 13. Chicago Educational Services Block Grant 3767
Page 12 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 27 Page 12 Acct 131. School Safety & Educational Improvement Block Grant 3775 1,15,229 132. Technology - Closing the Gaps 3792 133. State Library Grant 38 134. Illinois Arts Council Grants 381 135. Illinois Scholars Program 383 136. Illinois Occupational Information Coordinating Committee 386 137. Project Success 387 138. IDOT Safety 388 139. IDOT Alcohol Awareness 389 14. State Charter Schools 3815 141. Summer Bridges 3825 142. Academic Early Warning List 383 143. Infrastructure Improvements - Planning/Construction 392 (1) (2) (3) (4) (5) (6) (7) (8) (9) Site & Municipal Operations & Construction/ Fire Prevention Educational Bond & Interest Transportation Retirement/ Working Cash Rent Maintenance Capital & Safety Social Security Improvement 144. School Infrastructure - Maintenance Projects 3925 145. Other Restricted Revenue from State Sources 3999 (Describe & Itemize) 27, 146. Total Restricted Grants-In-Aid (Total of lines 1, 19, 112-118, 122-145) 14,717,389 8,286,264 147. Total Receipts from State Sources (Total of lines 92 & 146) 31,56,23 8,286,264 RECEIPTS/REVENUES FROM FEDERAL SOURCES 4 UNRESTRICTED GRANTS IN AID RECEIVED DIRECTLY FROM FEDERAL GOVT. 148. Federal Impact Aid 41 149. Other Unrestricted Grants-In-Aid Received Directly 49 from the Federal Govt. 15. Total Unrestricted Grants-In-Aid Received Directly from the Federal Government RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVERNMENT 151. Emergency School Assistance Act 425 152. ESEA - Title VII - Bilingual 43 153. ESEA - Title VI - Excellence in Education 435 154. Community Action Program - OEO 44 155. Head Start 445 156. Construction (Impact Aid) 45 157. EPA Grant Proceeds (Life/Safety Purposes Only) 455 158. MAGNET 46 159. Other Restricted Grants-In-Aid Received Directly From Federal 499 Govt. (Describe & Itemize) 16. Total Restricted Grants-In-Aid Received Directly From Federal Government RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT. THRU THE STATE TITLE V 161. Title V - Innovation and Flexibility Formula 41 69,38 162. Title V - LEA Projects 415 42,5 163. Title V - Rural & Low Income Schools 417 164. Title V - Class Size Reduction 411 165. Title V - State Assessments 412 166. Title V - Other (Describe & Itemize) 4199 167. Total Title V 111,538 FOOD SERVICE 168. National School Lunch Program 421 169. Special Milk Program 4215 255,758 17. School Breakfast Program 422 171. Summer Food Service Admin/Program 4225 172. Child & Adult Care Food Program 4226
Page 13 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 27 Page 13 Acct 173. Food Service - Other (Describe & Itemize) 4299 174. Total Food Service 255,758 TITLE I 175. Title I - Low Income 43 535,61 176. Title I - Low Income - Neglected, Private 435 177. Title I - Capital Expenses 4325 178. Title I - School Improvement 4331 179. Title I - Comprehensive School Reform 4332 18. Title I - Reading First 4334 181. Title I - Even Start 4335 182. Title I - Migrant Education 434 (1) (2) (3) (4) (5) (6) (7) (8) (9) Site & Municipal Operations & Construction/ Fire Prevention Educational Bond & Interest Transportation Retirement/ Working Cash Rent Maintenance Capital & Safety Social Security Improvement 183. Title I - Other (Describe & Itemize) 4399 184. Total Title I 535,61 TITLE IV 185. Title IV - Safe & Drug Free Schools - Formula 44 186. Title IV - Safe & Drug Free Schools - Violence Prevention 446 47,335 187. Title IV - Community Service 442 188. Title IV - 21st Century 4421 189. Title IV - Other (Describe & Itemize) 4499 19. Total Title IV 47,335 FEDERAL SPECIAL EDUCATION 191. Fed - Spec Education - Preschool Flow-Through 46 141,926 192. Fed - Spec Education - Preschool Discretionary 465 193. Fed - Spec Education - IDEA - Flow Through/Low Incidence 462 4,113,334 194. Fed - Spec Education - IDEA - Room & Board 4625 85,616 195. Fed - Spec Education - IDEA - Discretionary 463 196. Fed - Spec Education - IDEA - Other (Describe & Itemize) 4699 197. Total Federal - Special Education 4,34,876 VOCATIONAL EDUCATION - (VE) PERKINS 198. VE - Perkins - Title IIA State Leadership 472 199. VE - Perkins - Title IIC Secondary 4745 57,478 2. VE - Perkins - Title IIC - Postsecondary/Adult 475 21. VE - Perkins - Title IIIE - Tech. Prep. 477 22. VE - Education to Careers - Implementation (DOL) 4777 2,489 23. VE - Other (Describe & Itemize) 4799 8,75 24. Total Vocational Education 68,672 25. Federal - Adult Education 481 26. Emergency Immigrant Assistance 495 454,711 27. Title III - English Language Acquisition 499 21,223 28. Learn & Serve America 491 29. McKinney Education for Homeless Children 492 21. Title II - Eisenhower Professional Development Formula 493 211. Title II - Teacher Quality 4932 13,653 212. Goals 2 4945 213. Goals 2 - Leadership 4946 214. Department of Rehabilitation Services 495 215. Federal Charter Schools 496 216. School Renovation 498 217. IDEA Part B - Supplemental Activities 4981 218. School Renovation - Technology 4982 219. Federal Emergency Management Aid (FEMA/IEMA) 499 22,22 22. Medicaid Matching Funds - Administrative Outreach 4991 98,332 221. Medicaid Matching Funds - Fee-for-Service Program 4992 142,14 222. Other Restricted Revenue from Federal Sources (Describe & Itemize) 4999 24,32
Page 14 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 27 Page 14 Acct (1) (2) (3) (4) (5) (6) (7) (8) (9) Site & Municipal Operations & Construction/ Fire Prevention Educational Bond & Interest Transportation Retirement/ Working Cash Rent Maintenance Capital & Safety Social Security Improvement 223. Total Restricted Grants-In-Aid Received from Federal Govt. Thru the State (Total of Lines 167, 174, 184, 19, 197, 24-222) 7,324,334 224. Total Receipts/Revenues from Federal Sources (Total of Lines 15, 16, 223) 7,324,334 225. Total Direct Receipts/Revenues (Total of Lines 83, 87, 147 & 224) 26,36,694 21,877,33 29,39,226 14,462,289 4,426,669 2,187,287 2,896,365 68,185
Page 15 1 - EDUCATIONAL FUND (ED) Funct INSTRUCTION (ED) 1 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 27 (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Budget Benefits Services Materials 1. Regular Programs 11 96,273,664 11,468,816 853,74 2,877,44 1,43,825 15,547 112,532,96 114,885,19 2. Special Education Programs (Functions 12-122) 12 23,413,256 3,978,241 71,792 244,156 63,32 2,95,769 3,676,246 34,564,722 3. Educationally Deprived/Remedial Programs 125 4. Adult/Continuing Education Programs 13 5. Vocational Programs 14 49,874 49,874 5,897 6. Interscholastic Programs 15 295,923 935 12,539 74,41 34,21 525,648 528,127 7. Summer School Programs 16 14,19 165 14,274 93,14 8. Gifted Programs 165 2,856,365 39,123 9,4 3,174,528 3,197,312 9. Bilingual Programs 18 2,135,346 27,792 132, 2,475,138 2,55,245 1. Truant Alternative & Optional Programs 19 11. 12 Total Instruction 124,988,663 15,965,72 1,46,35 3,386,515 1,16,857 49,757 2,95,769 149,448,668 155,824,57 SUPPORT SERVICES (ED) 2 Support Services - Pupils 21 12. Attendance & Social Work Services 211 3,45,582 564,692 3,456 3,613,73 2,5,14 13. Guidance Services 212 3,79,735 359,471 5,39 3,444,596 3,555,66 14. Health Services 213 1,576,731 186,37 41,835 1,84,63 1,651,525 15. Psychological Services 214 2,695,462 56,586 19,465 21,216 3,296,729 1,757,537 16. Speech Pathology & Audiology Services 215 4,584,626 47,854 21,729 7,845 5,85,54 6,93,298 17. Other Support Services - Pupils (Describe & Itemize) 219 18. Total Support Services - Pupils 14,982,136 2,141,64 41,194 79,742 17,244,712 15,17,98 Support Services - Instructional Staff 22 19. Improvement of Instruction Services 221 1,541,785 87,525 353,83 813,198 1,227,298 299,8 4,321,897 4,153,872 2. Educational Media Services 222 2,54,6 176,857 19,999 194,62 2,896,58 2,83,477 21. Assessment & Testing 223 116 1 42,5 166,663 29,28 21,5 22. Total Support Services - Instructional Staff 4,46,51 264,383 415,582 1,174,463 1,227,298 299,8 7,427,235 7,167,849 Support Services - General Administration 23 23. Board of Education Services 231 38,6 1,7 512,565 23,68 31,32 4,637 647,179 775,182 24. Executive Administration Services 232 925,764 132,754 521,727 254,218 27,65 1,861,528 1,52,633 25. Service Area Administrative Services 233 14,68 (35,169) 14,899 137,742 26. Total Support Services - General Administration 1,14,432 98,592 1,34,292 277,286 58,367 4,637 2,613,66 2,433,557 Support Services - School Administration 24 27. Office of the Principal Services 241 1,11,24 1,743,44 64,698 11,819,378 12,1,232 28. Other Support Services - School Administration 249 (Describe & Itemize) 29. Total Support Services - School Administration 1,11,24 1,743,44 64,698 11,819,378 12,1,232 Support Services - Business 25 3. Direction of Business Support Services 251 171,391 35,68 39,221 3,664 4,765 254,721 352,215 31. Fiscal Services 252 317,571 56,353 373,924 334,489 32. Operation & Maintenance of Plant Services 254 9,18 33. Pupil Transportation Services 255 27,238 27,238 31,26 34. Food Services 256 662,857 (11,624) 4,566,47 268 45,17 5,262,925 5,255,138 35. Internal Services 257 36. Total Support Services - Business 1,151,819 8,49 4,632,866 3,932 49,782 5,918,88 5,982,12 Support Services - Central 26 37. Direction of Central Support Services 261 1,75,26 1,75,26 1,341,56 38. Planning, Research, Development, & Evaluation Services 262 39. Information Services 263 126,992 19,67 36 37,961 184,326 215,692 4. Staff Services 264 58,441 249 58,69 582,787 41. Data Processing Services 266 1,741,947 249,854 15,796 38,182 19,113 2,496,892 2,39,533 42. Total Support Services - Central 2,377,38 269,17 1,91,362 418,143 19,113 4,265,168 4,53,572 43. Other Support Services (Describe & Itemize) 29 33,31 3,538 36,848 36,142 44. Total Support Services (Total Lines 18, 22, 26, 29, 36, 42 & 43) 33,76,818 4,61,172 7,279,994 1,953,566 1,444,56 339,645 49,325,755 47,259,452 Page 15
Page 16 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 27 (1) (2) (3) (4) (5) (6) (7) (8) (9) Funct Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Budget Benefits Services Materials 45. COMMUNITY SERVICES (ED) 3 3,431 6 145,93 2,95 152,299 161,135 NONPROGRAMMED CHARGES (ED) 4 Payments to Other Government Units (In-State) 41 46. Payments for Regular Programs 411 191,758 191,758 24, 47. Payments for Special Education Programs 412 48. Payments for Adult/Continuing Education Programs 413 49. Payments for Vocational Education Programs 414 5. Payments for Community College Programs 417 51. Other Payments to In-State Govt. Units 419 (Describe & Itemize) 52. Total Payments to Other Govt. Units (In-State) 191,758 191,758 24, 53. PAYMENTS TO OTHER GOVT. UNITS 42 (OUT-OF-STATE) 54. Total Nonprogrammed Charges (Total Lines 52 & 53) 191,758 191,758 24, DEBT SERVICES (ED) 5 Debt Service - Interest 51 55. Tax Anticipation Warrants 511 56. Tax Anticipation Notes 512 57. Teachers'/Employees' Orders 513 58. Corporate Personal Prop. Repl. Tax Anticipation Notes 515 59. State Aid Anticipation Certificates 516 6. Other (Describe & Itemize) 519 1,678 1,678 61. Total Debt Service - Interest 1,678 1,678 62. Debt Service - Lease/Purchase Principal Retired 13 53 139,119 139,119 63. Total Debt Services (Total Lines 61 & 62) 14,797 14,797 64. PROVISIONS FOR CONTINGENCIES (ED) 6 65. Total Direct Disbursements/Expenditures (Total Lines 11, 44, 45, 54, 63 & 64) 158,698,912 2,566,34 8,471,932 5,342,986 2,551,417 53,199 3,97,527 199,259,277 23,485,94 66. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 6,777,417 Page 16
Page 17 2 - OPERATIONS & MAINTENANCE FUND (O&M) Funct SUPPORT SERVICES (O&M) 2 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 27 (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Budget Benefits Services Materials Support Services - Pupils 21 67. Other Support Services - Pupils (Describe & Itemize) 219 Support Services - Business 25 68. Direction of Business Support Services 251 69. Facilities Acquisition & Construction Services 253 7. Operation & Maintenance of Plant Services 254 773,581 32,67 12,811,999 4,811,152 3,112,443 177,453 21,719,235 22,469,18 71. Pupil Transportation Services 255 72. Food Services 256 73. Total Support Services - Business 773,581 32,67 12,811,999 4,811,152 3,112,443 177,453 21,719,235 22,469,18 74. Other Support Services (Describe & Itemize) 29 75. Total Support Services (Total Lines 67, 73 & 74) 773,581 32,67 12,811,999 4,811,152 3,112,443 177,453 21,719,235 22,469,18 76. COMMUNITY SERVICES (O&M) 3 NONPROGRAMMED CHARGES (O&M) Payments to Other Govt. Units (In-State) 41 77. Payments for Special Education Programs 412 78. Payments for Vocational Education Programs 414 79. Other Payments to In-State Govt. Units 419 (Describe & Itemize) 8. Total Payments to Other Govt. Units (In-State) 81. Payments to Other Govt. Units (Out of State) 42 82. Total Nonprogrammed Charges (Total Lines 8 & 81) DEBT SERVICES (O&M) 5 Debt Services - Interest 51 83. Tax Anticipation Warrants 511 277,312 84. Tax Anticipation Notes 512 85. Corporate Personal Prop. Repl. Tax Anticipation Notes 515 86. State Aid Anticipation Certificates 516 87. Other (Describe & Itemize) 519 88. Total Debt Services - Interest 277,312 89. Debt Service - Lease/Purchase Principal Retired 16 53 9. Total Debt Services 277,312 91. PROVISIONS FOR CONTINGENCIES (O&M) 6 92. Total Direct Disbursements/Expenditures (Total Lines 75, 76, 82, 9, 91) 773,581 32,67 12,811,999 4,811,152 3,112,443 177,453 21,719,235 22,746,33 93. Excess (Deficiency) of Receipts/Revenues\Over Disbursements/Expenditures 158,95 Page 17
Page 18 3 - BOND & INTEREST FUND (B&I) Funct NONPROGRAMMED CHARGES (B&I) 4 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 27 (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Budget Benefits Services Materials 94. Payments to Other Govt. Units (In-State) 41 95. Total Nonprogrammed Charges DEBT SERVICES (B&I) 5 Debt Service - Interest 51 96. Tax Anticipation Warrants 511 97. Tax Anticipation Notes 512 98. Bonds 514 15,43,317 15,43,317 31,787,713 99. Corporate Personal Prop. Repl. Tax Anticipation Notes 515 1. State Aid Anticipation Certificates 516 11. Other (Describe & Itemize) 519 12. Total Debt Services - Interest 15,43,317 15,43,317 31,787,713 13. Debt Service - Bond Principal Retired 52 17,885, 17,885, 14. Debt Service - Other (Describe & Itemize) 59 95,649 95,649 5, 15. Total Debt Services (Total of Lines 12, 13 & 14) 33,23,966 33,23,966 31,792,713 16. PROVISION FOR CONTINGENCIES (B&I) 6 17. Total Disbursements/ Expenditures (Total of Lines 95, 15 & 16) 33,23,966 33,23,966 31,792,713 18. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures (3,714,74) 4 - TRANSPORTATION FUND (TR) SUPPORT SERVICES (TR) 2 Support Services - Pupils 21 19. Other Support Services Pupils (Describe & Itemize) 219 Support Services - Business 25 11. Pupil Transportation Services 255 361,2 19,752 1,891,63 11,272,15 11,4,897 111. Other Support Services (Describe & Itemize) 29 112. Total Support Services 361,2 19,752 1,891,63 11,272,15 11,4,897 113. COMMUNITY SERVICES (TR) 3 NONPROGRAMMED CHARGES (TR) 4 Payments to Other Govt. Units (In-State) 41 114. Payments for Regular Programs 411 115. Payments for Special Education Programs 412 116. Payments for Adult/Continuing Education Programs 413 117. Payments for Vocational Education Programs 414 118. Payments for Community College Programs 417 119. Other Payments to In-State Govt. Units 419 (Describe & Itemize) 12. Total Payments to Other Govt. Units (In-State) 121. Other Payments to Govt Units (Out-of-State) 42 (Describe & Itemize) 122. Total Nonprogrammed Charges DEBT SERVICES (TR) 5 Debt Service - Interest 51 123. Tax Anticipation Warrants 511 124. Tax Anticipation Notes 512 125. Corporate Personal Prop. Repl. Tax Anticipation Notes 515 126. State Aid Anticipation Certificates 516 127. Other (Describe & Itemize) 519 128. Total Debt Services - Interest 129. Debt Services Lease/Purchase Principal Retired 13 53 13. Total Debt Services 131. PROVISION FOR CONTINGENCIES (TR) 6 132. Total Disbursements/ Expenditures (Total Lines 112, 113, 122, 13 & 131) 361,2 19,752 1,891,63 11,272,15 11,4,897 133. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 3,19,274 Page 18
Page 19 Funct 5 - MUNICIPAL RETIREMENT/SOCIAL SECURITY FUND (MR/SS) INSTRUCTION (MR/SS) 1 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 27 (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Budget Benefits Services Materials 134. Regular Programs 11 1,328,571 1,328,571 1,44,285 135. Special Education Programs (Functions 12-122) 12 1,95,51 1,95,51 1,823,967 136. Educationally Deprived/Remedial Programs 125 137. Adult/Continuing Education Programs 13 138. Vocational Programs 14 139. Interscholastic Programs 15 11,78 11,78 3,826 14. Summer School Programs 16 226 226 1,333 141. Gifted Programs 165 38,44 38,44 41,79 142. Bilingual Programs 18 48,468 48,468 71,69 143. Truants' Alternative & Optional Programs 19 144. Total Instruction 3,332,959 3,332,959 3,346,891 SUPPORT SERVICES (MR/SS) 2 Support Services - Pupils 21 145. Attendance & Social Work Services 211 39,357 39,357 4,758 146. Guidance Services 212 41,955 41,955 45,97 147. Health Services 213 188,744 188,744 22,98 148. Psychological Services 214 22,624 22,624 24,442 149. Speech Pathology & Audiology Services 215 64,94 64,94 69,111 15. Other Support Services - Pupils (Describe & Itemize) 219 151. Total Support Services - Pupils 356,774 356,774 22,388 Support Services - Instructional Staff 22 152. Improvement of Instruction Services 221 62,14 62,14 76,879 153. Educational Media Services 222 34,973 34,973 37,642 154. Assessment & Testing 223 2 2 155. Total Support Services - Instructional Staff 97,115 97,115 114,521 Support Services - General Administration 23 156. Board of Education Services 231 326 326 2,68 157. Executive Administration Services 232 92,35 92,35 13,229 158. Service Area Administrative Services 233 2,37 2,37 1,958 159. Total Support Services - General Administration 94,713 94,713 134,795 Support Services - School Administration 24 16. Office of the Principal Services 241 815,442 815,442 873,571 161. Other Support Services - School Administration 249 (Describe & Itemize) 162. Total Support Services - School Administration 815,442 815,442 873,571 Support Services - Business 25 163. Direction of Business Support Services 251 5,527 5,527 7,44 164. Fiscal Services 252 53,511 53,511 54,94 165. Facilities Acquisition & Construction Services 253 14,7 14,7 13,792 166. Operation & Maintenance of Plant Services 254 19,952 19,952 21,17 167. Pupil Transportation Services 255 43,38 43,38 14,342 168. Food Services 256 51,391 51,391 11,384 169. Internal Services 257 17. Total Support Services - Business 187,831 187,831 221,222 Support Services - Central 26 171. Direction of Central Support Services 261 172. Planning, Research, Development, & Evaluation Services 262 173. Information Services 263 21,6 21,6 16,435 174. Staff Services 264 39,972 39,972 43,476 175. Data Processing Services 266 268,648 268,648 268,139 176. Total Support Services - Central 33,22 33,22 328,5 177. Other Support Services (Describe & Itemize) 29 288 288 421 178. Total Support Services (Total Lines 151 155, 159, 162, 17, 176 & 177) 1,882,383 1,882,383 1,874,968 179. COMMUNITY SERVICES (MR/SS) 3 183 183 96 Page 19
Page 2 Funct NONPROGRAMMED CHARGES (MR/SS) 4 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 27 (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Budget Benefits Services Materials 18. Payments for Special Education Programs 412 181. Payments for Vocational Education Programs 414 182. Total Nonprogrammed Charges DEBT SERVICES (MR/SS) 5 Debt Services - Interest 51 183. Tax Anticipation Warrants 511 184. Tax Anticipation Notes 512 185. Corporate Personal Prop. Repl. Tax Anticipation Notes 515 186. State Aid Anticipation Certificates 516 187. Other (Describe & Itemize) 519 188. Total Debt Services - Interest 189. PROVISION FOR CONTINGENCIES (MR/SS) 6 19. Total Disbursements/Expenditures (Total Lines 144, 178, 179, 182, 188 & 189) 191. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 6 - SITE & CONSTRUCTION/CAPITAL IMPROVEMENT FUND (S&C/CI) SUPPORT SERVICES (S&C/CI) 2 5,215,525 5,215,525 5,221,955 Support Services - Business 25 192. Facilities Acquisition and Construction Services 253 81,646 3,846 1,38,674 248,227 4,524,919 6,167,312 51,97,874 193. Other Support Services (Describe & Itemize) 29 1, 194. Total Support Services 81,646 3,846 1,38,674 248,227 4,524,919 6,167,312 52,7,874 NONPROGRAMMED CHARGES (S&C/CI) 4 Payments to Other Govt. Units (In-State) 41 195. Payments for Special Education Programs 412 196. Payments for Vocational Education Programs 414 197. Other Payments to In-State Govt. Units 419 (Describe & Itemize) 198. Total Payments to Other Govt. Units (In-State) 199. Payments to Other Govt. Units (Out-of-State) 42 2. Total Nonprogrammed Charges (Total Lines 198 & 199) 21. PROVISION FOR CONTINGENCIES (S&C/CI) 6 22. Total Disbursements/ Expenditures (Total Lines 194, 2 & 21) 23. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 8 - RENT FUND (RT) DEBT SERVICES (RT) 5 (788,856) 81,646 3,846 1,38,674 248,227 4,524,919 6,167,312 52,7,874 Debt Service - Interest 51 24. Corporate Personal Prop. Repl. Tax Anticipation Notes 515 25. State Aid Anticipation Certificates 516 26. Debt Service - Other (Describe & Itemize) 59 27. Total Debt Services 28. Total Disbursements/Expenditures 29. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures (3,98,25) Page 2
Page 21 9 - FIRE PREVENTION & SAFETY FUND (FP&S) Funct SUPPORT SERVICES (FP&S) 2 Support Services - Business 25 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 27 (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Budget Benefits Services Materials 21. Facilities Acquisition & Construction Services 253 118,536 118,536 172,595 211. Operation & Maintenance of Plant Services 254 212. Total Support Services - Business 118,536 118,536 172,595 213. Other Support Services (Describe & Itemize) 29 214. Total Support Services (Total Lines 212 & 213) 118,536 118,536 172,595 NONPROGRAMMED CHARGES (FP&S) 4 215. Other Payments to In-State Govt. Units 419 (Describe & Itemize) 216. Total Nonprogrammed Charges DEBT SERVICES (FP&S) 5 Debt Service - Interest 51 217. Tax Anticipation Warrants 511 218. Total Debt Service - Interest 219. PROVISION FOR CONTINGENCIES (FP&S) 6 22. Total Disbursements/Expenditures (Total Lines 214, 216, 218 & 219) 118,536 118,536 172,595 221. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures (5,351) Page 21
Page 22 Page 22 SCHEDULE OF AD VALOREM TAX RECEIPTS (A) (B) (C) (D) (E) TAXES RECEIVED 7-1-6 THRU 6-3-7 From 26 Levy & Prior Levies * TAXES RECEIVED FROM 26 LEVY TAXES RECEIVED FROM 25 & Prior Levies (Col A - Col B) TOTAL ESTIMATED TAXES FROM 26 LEVY ESTIMATED TAXES DUE FROM 26 LEVY (Col D - Col B) 1. Educational 152,543,84 76,196,6 76,347,78 157,816,129 81,62,69 2. Operations & Maintenance 18,729,934 9,472,93 9,257,841 19,618,455 1,146,362 3. Bond & Interest ** 28,61,487 13,17,44 15,584,443 26,96,75 13,943,661 4. Transportation 5,384,678 2,719,912 2,664,766 5,633,44 2,913,528 5. Municipal Retirement 1,53,81 498,651 555,159 1,32,797 534,146 6. Working Cash 2,73,147 1,49,433 1,23,714 2,173,569 1,124,136 7. Rent 8. Capital Improvements 9. Tort Immunity 1,615,82 8,17 814,975 1,657,17 857,63 1. Fire Prevention, Safety, Energy Conservation, Disabled Accessibility, School Security and Specified Repairs 11. Leasing Levy 12. Special Education 1,619,523 8,17 819,416 1,657,17 857,63 13. Area Vocational Construction 14. Social Security/Medicare Only 2,579,1 1,246,626 1,332,384 2,581,993 1,335,367 15. Summer School 16. Other (Describe & Itemize) 17. Totals 214,2,511 15,8,33 18,4,478 219,131,428 113,331,395 * The formulas in column A are unprotected so that they may be overridden when reporting on a ACCRUAL basis. ** All tax receipts for debt service payments on bonds must be recorded on line 3 (Bond and Interest). ID: 19222426 Name: Indian Prairie CUSD 24 Printed: 6/1/21 Annual Financial Report 67