Annual Financial Report - PDF Free Download

LEA Name : Address : 450 N Maple Ave Kingston, PA 18704 County : Luzerne AUN Number: 118409302 LEA Type: SD Annual Financial Report Accuracy Certification Statement For Fiscal Year Ending 6/30/2017 Pennsylvania Department of Education & Office of Comptroller Operations PDE-2056: Intermediate Unit PDE-2057: School District, AVTS/CTC, Charter School, and Special Program Jointure CERTIFICATION: By signing this page I agree that the electronic data submitted is a complete and accurate statement of the financial operations and status of the local education agency for the fiscal year. It has been prepared in accordance with generally accepted accounting principles and established Commonwealth of PA reporting guidelines.... (\ ~ ~ J.. J-e 1 "'~..,,-----!'1/<»/;7 co:=: ~:;z llvecretaiy Signature Date I Date 7---, /J.h;;_/;7 Page 1 Louis Cardoni (570)288-6551 Ext: 10205 Contact Person Contact Person Te1ephone~liffib"er lcardoni@wvwsd.org (570) 714-6948 CO-ntaCrPerSon E~mail Address COrlfiiCrPe-rSorlFax Number Printed 12/22/2017 8:45:33 AM

Audit Certification Annual Financial Report: For Fiscal Year Ending 6/30/2017 (Pursuant to PA School Code Section 218(b)) LEA Name : AUN Number: 118409302 County : Luzerne Audit Certification Due: 12/31/2017 This certification is applicable to the Annual Financial Report data submitted through the Consolidated Financial Reporting System on: 12-22-17 Date Auditing Firm: Snyder & Clemente Auditor Contact Name: Frank Melliand Auditor Phone: (570) 288-6464 Auditor E-mail: Frank@ClementeCPA.com CERTIFICATION: By signing this page I agree that the financial statements of the school have been properly audited as noted above pursuant to Article XXIV, and in the auditor's professional opinion, the Annual Financial Report (PDE-2057) submitted on the date referenced is materially consistent with the audited financial statements. Page 2 tj./old-)1 j~;)_j'j Signature oiite7 / Date T-----7 Louis Cardoni (570)288-6551 Ext: 10205 c-ontact-person Contact Person-Te1ep1io-ne-Number lcardoni@wvwsd.org (570) 714.:.6948 c OilfiiCf PerSOrlFax Number COntact Person E~rTiiiffAddress Printed 12/22/2017 8:47:07 AM

of ;tate/f ederal Programs Board of Directors Solicitor Superintendent Board & Superintendent's Secretary : mmsmaannnnmnnaanmaaaanaaaeamammnmanamaana\ : Wyoming Valley West School District : : Recommended : Administrative Organizational Chart 2009-2010 : ruaamammaanaaanamaamaaaaamaaamnanmamaaaaaang~.finance Manager Assistant Finance Manager Assistant to the Superintendent Director of Elementary Education Director of Secondary Education Facilities Manager Coordinator, Special Education Secondary Principals Supervisor Buildings & Grounds Psychologists Athletic Director Supply Supervisor Supervisor of Technology Secondary Assistant Principals Technology Assistant Secondary Guidance Counselors Technician Secondary Nutses Coordinator of State/Federal Ftmding Program Social Worker Elementary Principals Attendance Officers 1----------;Elementary School Counselors Page 3 Elementary Nurses

2016-2017 Annual Financial Report - 06/30/2017 Fiscal Year End Validations Printed 12/22/2017 11:26:21 AM Page - 1 of 1 Val Number Description Justification 11000 NAG - Fund 10: Total Fund Balance must equal REG - Fund 10: Fund Balance - End of Year Prior period adjustment reduced revenue $9262 not recorded at 6/30/16 Fund Bal (NAG), Fund10: $2,254,208.00 Fund Bal (REG), Fund 10: $2,263,470.00 11070 NAG: Total Fund Balance must equal REG: Fund Balance - End of Year Fund Bal (NAG), Total: $12,630,952.00 Fund Bal (REG), Total: $12,640,216.00 Prior period adjustment reduced revenue $9262 not recorded at 6/30/16, $2 rounding error. 50460 SESS - 2420 Medical Services: SESS Schedule amounts for Special Education vary from prior year by 40% or more. Correct the data or enter a justification. Increased expenditures, mainly $2770 for Defibulators and $2075 for hand sanitizers. SESS Schedule 2420: $14,058.63 Prior Year SESS Schedule 2420: $10,008.85 Page 4

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/22/2017 11:25:49 AM Page - 1 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Assets And Deferred Outflows Of Resources Assets 0100 Cash and Cash Equivalents 6,089,932 0110 Investments 0120 Taxes Receivable 1,002,707 0130 Due From Other Funds 122,000 0141 Due From Other Governments 0142 State Revenue Receivable 3,245,188 0143 Federal Revenue Receivable 848,196 0145 Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 12,523 0170 Inventories 375,000 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $11,695,546 0910 Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $11,695,546 Page 5

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/22/2017 11:25:49 AM Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Assets And Deferred Outflows Of Resources Assets Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0100 Cash and Cash Equivalents 4,324,348 1,566 10,415,846 0110 Investments 6,075,830 6,075,830 0120 Taxes Receivable 1,002,707 0130 Due From Other Funds 122,000 0141 Due From Other Governments 0142 State Revenue Receivable 3,245,188 0143 Federal Revenue Receivable 848,196 0145 Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 12,523 0170 Inventories 375,000 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $4,324,348 $6,077,396 $22,097,290 0910 Deferred Outflows of Resources Page - 2 of 4 Total Assets And Deferred Outflows Of Resources $4,324,348 $6,077,396 $22,097,290 Page 6

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/22/2017 11:25:49 AM Page - 3 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 1,480 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 1,316,125 0430 Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 8,049,857 0462 Payroll Deductions and Withholding 73,876 0480 Unearned Revenues 0490 Other Current Liabilities Total Liabilities $9,441,338 0950 Deferred Inflows of Resources Fund Balances 0810 Nonspendable Fund Balance 375,000 0820 Restricted Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 0850 Unassigned Fund Balance 1,879,208 Total Fund Balances $2,254,208 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $11,695,546 Page 7

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 12/22/2017 11:25:49 AM Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Liabilities And Deferred Inflows Of Resources And Fund Balances Liabilities 0400 Due to Other Funds Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0411 Due to Other Governments 1,480 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 1,316,125 0430 Contracts Payable 25,000 25,000 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 8,049,857 0462 Payroll Deductions and Withholding 73,876 0480 Unearned Revenues 0490 Other Current Liabilities Total Liabilities $25,000 $9,466,338 0950 Deferred Inflows of Resources Fund Balances 0810 Nonspendable Fund Balance 375,000 0820 Restricted Fund Balance 6,077,396 6,077,396 0830 Committed Fund Balance Page - 4 of 4 0840 Assigned Fund Balance 4,299,348 4,299,348 0850 Unassigned Fund Balance 1,879,208 Total Fund Balances $4,299,348 $6,077,396 $12,630,952 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $4,324,348 $6,077,396 $22,097,290 Page 8

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 12/22/2017 11:25:52 AM Page - 1 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Revenues 6000 Revenue from Local Sources 35,053,057 7000 Revenue from State Sources 36,279,546 8000 Revenue from Federal Sources 3,508,385 Total Revenues $74,840,988 Expenditures 1000 Instruction 53,331,232 2000 Support Services 17,034,424 3000 Operation of Non-Instructional Services 1,105,752 4000 Facilities Acquisition, Construction and Improvement Services 275,596 5110 Debt Service 641,491 5130 Refund of Prior Year Revenues / Receipts 3,906 Total Expenditures $72,392,401 Excess (Deficiency) Of Revenues Over Expenditures $2,448,587 Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 9120 Proceeds from Refunding of Bonds 9130 Bond Premiums 9200 Proceeds from Extended-Term Financing 9300 Interfund Transfers - IN 9400 Sale of or Compensation for Loss of Fixed Assets 31,514 9710 Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 5120 Debt Service Refunded Bonds 5150 Bond Discounts 5200 Interfund Transfers Out 2,533,192 5300 Transfers Out to Component Units/Primary Governments Total Other Financing Sources (Uses) ($2,501,678) Page 9

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 12/22/2017 11:25:52 AM Revenues Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 6000 Revenue from Local Sources 27,840 (249,775) 34,831,122 7000 Revenue from State Sources 36,279,546 8000 Revenue from Federal Sources 3,508,385 Total Revenues $27,840 ($249,775) $74,619,053 Expenditures 1000 Instruction 53,331,232 2000 Support Services 3,806 17,038,230 3000 Operation of Non-Instructional Services 1,105,752 4000 Facilities Acquisition, Construction and Improvement Services 275,596 5110 Debt Service 1,450,415 2,091,906 5130 Refund of Prior Year Revenues / Receipts 3,906 Total Expenditures $1,454,221 $73,846,622 Excess (Deficiency) Of Revenues Over Expenditures $27,840 ($1,703,996) $772,431 Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 9120 Proceeds from Refunding of Bonds 9130 Bond Premiums 9200 Proceeds from Extended-Term Financing 9300 Interfund Transfers - IN 2,533,192 2,533,192 9400 Sale of or Compensation for Loss of Fixed Assets 31,514 9710 Transfers from Component Units 9720 Transfers from Primary Governments 9910 Other Financing Sources Not Listed in the 9000 Series 9990 Insurance Recoveries 5120 Debt Service Refunded Bonds 5150 Bond Discounts 5200 Interfund Transfers Out 2,533,192 5300 Transfers Out to Component Units/Primary Governments Page - 2 of 4 Total Other Financing Sources (Uses) $2,533,192 $31,514 Page 10

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 12/22/2017 11:25:52 AM Page - 3 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Special And Extraordinary Items 9920 Special Items Gains 9930 Extraordinary Items Gains 5520 Special Items Losses 5530 Extraordinary Items Losses Net Change In Fund Balances ($53,091) Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 2,316,561 Fund Balance - End Of Year $2,263,470 Page 11

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 12/22/2017 11:25:53 AM Page - 1 of 2 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Current Assets Food Service (51) Child Care Operations (52) Other Enterprise (58) 0100 Cash and Cash Equivalents 613,541 613,541 0110 Investments 0130 Due From Other Funds 0141 Due From Other Governments 16,196 16,196 0142 State Revenue Receivable 322,336 322,336 0143 Federal Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 33,822 33,822 0170 Inventories 47,755 47,755 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Current Assets $1,033,650 $1,033,650 Noncurrent Assets 0211 Land 0212 Site Improvements (Net) 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) 472,032 472,032 0250 Construction in Progress 0260 Long Term Prepayments 0290 Other Noncurrent Assets Total Noncurrent Assets $472,032 $472,032 0910 Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $1,505,682 $1,505,682 TOTAL Internal Service (60) Page 13

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 12/22/2017 11:25:53 AM Page - 2 of 2 Amounts Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Net Position Current Liabilities Food Service (51) Child Care Operations (52) Other Enterprise (58) 0400 Due to Other Funds 122,000 122,000 0411 Due to Other Governments 0413 Due to Component Unit 0420 Accounts Payable 287,835 287,835 0430 Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 19,163 19,163 0490 Other Current Liabilities Total Current Liabilities $428,998 $428,998 Noncurrent Liabilities 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0570 Net Pension Liability 0599 Other Noncurrent Liabilities Total Noncurrent Liabilities Total Liabilities $428,998 $428,998 0950 Deferred Inflows of Resources Net Position 0791 Net Investment in Capital Assets 472,032 472,032 0008 Restricted Net Position (0792 0798) 0799 Unrestricted Net Position 604,652 604,652 Total Net Position $1,076,684 $1,076,684 Total Liabilities And Deferred Inflows Of Resources And Net Position $1,505,682 $1,505,682 TOTAL Internal Service (60) Page 14

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 12/22/2017 11:25:53 AM Page - 1 of 2 Operating Revenues Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise (58) 6600 Food Service Revenue 711,320 711,320 0071 Charges for Services 0072 Other Operating Revenue Total Operating Revenues $711,320 $711,320 Operating Expenses 100 Personnel Services Salaries 1,094,352 1,094,352 200 Personnel Services Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 176,226 176,226 500 Other Purchased Services 246,438 246,438 600 Supplies 1,135,765 1,135,765 740 Depreciation 68,791 68,791 810 Dues and Fees 890 Miscellaneous Expenditures 7,513 7,513 Total Operating Expenses $2,729,085 $2,729,085 Operating Income (Loss) ($2,017,765) ($2,017,765) Non Operating Revenues (Expenses) 6500 Earnings on Investments 6920 Contributions and Donations from Private Sources 6930 Gains or Losses on Sale of Fixed Assets 6991 Refunds of a Prior Year Expenditure 7000 Revenue from State Sources 93,338 93,338 8000 Revenue from Federal Sources 1,972,962 1,972,962 820 Claims and Judgments Against the LEA 830 Interest TOTAL Non Operating Revenues (Expenses) $2,066,300 $2,066,300 TOTAL Internal Service (60) Income (Loss) Before Contributions And Transfers $48,535 $48,535 Page 15

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 12/22/2017 11:25:53 AM Page - 2 of 2 Amounts Expressed in Whole Dollars Contributions, Transfers, and Special and Extraordinary Items Food Service (51) Child Care Operations (52) Other Enterprise (58) TOTAL Internal Service (60) 5200 Interfund Transfers Out 5300 Transfers Out to Component Units/Primary Governments 5520 Special Items Losses 5530 Extraordinary Items Losses 9300 Interfund Transfers - IN 9500 Capital Contributions 9700 Transfers IN From Component Units/Primary Governments 9920 Special Items Gains 9930 Extraordinary Items Gains Change In Net Position $48,535 $48,535 0002 Net Position - Beginning of Fiscal Year 1,028,149 1,028,149 0003 Accounting Changes / Residual Equity Transfers Net Position - End Of Year $1,076,684 $1,076,684 Page 16

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 12/22/2017 11:25:57 AM Page - 1 of 3 Amounts Expressed in Whole Dollars Cash Flows From Operating Activities Food Service (51) Child Care Operations (52) Other Enterprise (58) 0011 Cash Receipts From Users 707,605 707,605 0012 Cash Receipts From Assessments Made to Other Funds 0013 Cash Receipts From Earnings on Investments 0014 Cash Receipts From Other Operating Revenue 0015 Cash Payments To Employees For Services 1,094,352 1,094,352 0016 Cash Payments For Insurance Claims 0017 Cash Payments To Suppliers For Goods and Services 1,557,908 1,557,908 0018 Cash Payments For Other Operating Expenses Net Cash Provided By (Used For) Operating Activities ($1,944,655) ($1,944,655) TOTAL Internal Service(60) Cash Flows From Non-Capital Financing Activities 0021 Receipts From Local Sources - 6000 0022 Receipts From State Sources - 7000 94,280 94,280 0023 Receipts From Federal Sources -8000 1,803,734 1,803,734 0024 Notes and Loans Received (Repaid) (24,400) (24,400) 0025 Interest Paid on Notes/Loans - 5100-830 0026 Operating Transfers In (Out)/Residual Equity Trans 0027 Operating Transfers In (Out) Primary Government / Comp Unit 0028 Receipts From Refund of Prior Year Expenditures - 6991 0029 Special and Extraordinary Gains (losses) Net Cash Prov By (Used for) Non-Capital Financing Activities $1,873,614 $1,873,614 Cash Flows From Capital and Related Financing Activities 0031 Payments For Fac Acq, Const, and Imp - 4000 (193,438) (193,438) 0032 Gain / (Loss) on Sale of Fixed Assets - 6930 0033 Proceeds From Extended Term Financing - 9200 0034 Principal Paid on Financing Agreements 0035 Interest Paid on Financing Agreements - 5100-830 0036 (Inc) Dec in Contributed Capital Net Cash Prov By (Used for) Capital and Related Financing Activities ($193,438) ($193,438) Cash Flows From Investing Activities 0041 Earnings on Investments - 6500 0042 Purchase of Inv Securities / Deposits to Inv Pools 0043 Receipts From Investment Pool Withdrawals 0044 Proceeds from Sale and Maturity of Inv Securities 0045 Loans Received (Paid) Net Cash Prov By (Used for) Investing Activities Page 17

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 12/22/2017 11:25:57 AM Page - 2 of 3 Food Service (51) Child Care Operations (52) Other Enterprise (58) Net Increase (Decrease) in Cash Flows (264,479) (264,479) 0004 Cash and Cash Equivalents Beginning of Year 878,020 878,020 Cash and Cash Equivalents at Year End $613,541 $613,541 TOTAL Internal Service (60) Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities 0005 Operating Income (Loss) per REP (2,017,765) (2,017,765) Adjustments 0051 Depreciation and Net Amortization 68,791 68,791 0052 Provision for Uncollectible Accounts 0053 Other Adjustments 154,599 154,599 Effect of Changes in Assets, Liabilities, Deferred Outflows and Deferred Inflows 0054 (Inc) Dec In Accounts Receivable (0120-0150) 2,787 2,787 0055 Advances to Other Funds (0160) 0056 (Inc) Dec in Inventories (0170) 5,492 5,492 0057 (Inc) Dec in Prepaid Expenses (0180) 0058 (Inc) Dec in Other Current or Noncurrent Assets 0064 Deferred Outflows (0910) 0059 Inc (Dec) in Accounts Payable (0400-0450) (159,569) (159,569) 0060 Inc (Dec) in Accrued Salaries/Benefits (0461) 0065 Inc (Dec) in Net Pension Liabilities (0570) 0066 Inc (Dec) in Other Postemp Benefit Oblig (0560) 0061 Inc (Dec) in Payroll Deductions/Withholding (0462) 0062 Inc (Dec) in Unearned Revenue (0480) 1,010 1,010 0063 Inc (Dec) in Other Current or Noncurrent Liabilities 0067 Deferred Inflows (0950) Total Adjustments $73,110 $73,110 Cash Provided By (Used for) Total ($1,944,655) ($1,944,655) Page 18

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 12/22/2017 11:25:57 AM Page - 3 of 3 COMBINED STATEMENT OF CASH FLOWS SCHEDULE OF NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES Explanation of Transaction and Balance Sheet Effect Total Amount Page 19

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/22/2017 11:25:57 AM Page - 1 of 4 Revenue Reported In Current Year Current Year Tax Accrual Prior Year Tax Accrual Taxes Collected In Current Year Revenue from Local Sources 6111 Current Real Estate Taxes 25,597,074.47 25,597,074.47 6112 Interim Real Estate Taxes 36,701.49 36,701.49 6113 Public Utility Realty Taxes 36,132.60 36,132.60 6114 Payments in Lieu of Current Taxes - State / Local 59,551.60 59,551.60 6120 Current Per Capita Taxes, Section 679 65,776.33 65,776.33 6141 Current Act 511 Per Capita Taxes 65,776.33 65,776.33 6143 Current Act 511 Local Services Taxes 82,186.23 15,026.80 11,385.86 78,545.29 6151 Current Act 511 Earned Income Taxes 4,047,152.76 956,787.53 849,022.96 3,939,388.19 6153 Current Act 511 Real Estate Transfer Taxes 413,323.66 38,053.93 102,858.83 478,128.56 6155 Current Act 511 Business Privilege Taxes 843,077.88 68,813.28 39,200.45 813,465.05 6156 Current Act 511 Mechanical Device Taxes - Percentage 409,794.35 409,794.35 6411 Delinquent Real Estate Taxes 2,279,266.66 2,279,266.66 6420 Delinquent Per Capita Taxes, Section 679 27,572.43 6,341.65 8,699.22 29,930.00 6440 Delinquent Local Enabling Taxes - Flat Rate Assessments 27,572.44 6,341.64 8,699.21 29,930.01 6455 Delinquent Act 511 Business Privilege Taxes 33,054.20 33,054.20 6500 Earnings on Investments 21,547.26 6700 Revenues from LEA Activities 39,909.00 6832 Federal IDEA Revenue Received as Pass Through 710,293.00 6910 Rentals 30,866.60 6920 Contributions and Donations from Private Sources 6,168.80 6944 Receipts from Other LEAs in Pennsylvania - Education 12,340.45 6970 Services Provided Other Funds 150,000.00 6980 Revenue from Community Services Activities 14,476.17 6999 Other Revenues Not Specified Above 43,442.08 TOTAL Revenue from Local Sources $35,053,056.79 $1,091,364.83 $1,019,866.53 $33,952,515.13 Page 20

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/22/2017 11:25:57 AM Page - 2 of 4 Revenue from State Sources Revenue Reported In Current Year 7110 Basic Education Funding 19,682,257.30 7160 Tuition for Orphans Subsidy 75,521.89 7271 Special Education funds for School-Aged Pupils 3,201,685.71 7311 Pupil Transportation Subsidy 846,217.00 7312 Nonpublic and Charter School Pupil Transportation Subsidy 99,330.00 7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy 1,971,427.41 7330 Health Services (Medical, Dental, Nurse, Act 25) 101,432.94 7340 State Property Tax Reduction Allocation 1,566,315.91 7360 Safe Schools 9,792.48 7505 Ready to Learn Block Grant 1,030,845.00 7599 Other State Revenue Not Listed Elsewhere in the 7000 Series 18,598.10 7810 State Share of Social Security and Medicare Taxes 1,585,744.80 7820 State Share of Retirement Contributions 6,090,377.50 TOTAL Revenue from State Sources $36,279,546.04 Page 21

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/22/2017 11:25:57 AM Page - 3 of 4 Revenue from Federal Sources Revenue Reported In Current Year 8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 2,204,714.85 8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 280,993.00 8516 NCLB, Title III - Language Instruction for Limited English Proficient and Immigrant Students 17,585.20 8690 Other Restricted Federal Grants-in-Aid Through the Commonwealth of PA 880,998.09 8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) 96,526.18 8820 Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program 27,568.09 TOTAL Revenue from Federal Sources $3,508,385.41 Page 22

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 12/22/2017 11:25:57 AM Page - 4 of 4 Other Financing Sources Revenue Reported In Current Year 9400 Sale of or Compensation for Loss of Fixed Assets 31,513.50 TOTAL Other Financing Sources $31,513.50 TOTAL FROM ALL SOURCES $74,872,501.74 $1,091,364.83 $1,019,866.53 $33,952,515.13 Page 23

2016-2017 PDE-2057 Annual Financial Report - 06/30/2017 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS) Printed 12/22/2017 11:25:58 AM Page - 1 of 1 Revenue from Local Sources 35,053,056.79 Revenue from State Sources 36,279,546.04 Revenue from Federal Sources 3,508,385.41 Other Financing Sources 31,513.50 TOTAL FROM ALL SOURCES $74,872,501.74 Page 24

Printed 12/22/2017 11:25:59 AM Page - 1 of 14 1000 Instruction Total 100 Personnel Services Salaries 100 Personnel Services Salaries 25,357,142.82 Total Personnel Services Salaries $25,357,142.82 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 4,485,608.13 220 Social Security Contributions 1,934,208.63 230 PSERS Retirement Contributions 7,434,536.99 250 Unemployment Compensation 52,489.47 260 Workers Compensation 179,272.75 280 Other Post-Employment Benefits (OPEB) 816,737.00 Total Personnel Services Employee Benefits $14,902,852.97 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 3,417,655.36 323 Professional Educational Services Other Educational Agencies 15,123.00 324 Professional Educational Services Employee Training and Development Services 8,748.00 329 Professional Educational Services Other 2,850.00 330 Other Professional Services 31,809.58 340 Technical Services 2,150.91 Total Purchased Professional and Technical Services $3,478,336.85 400 Purchased Property Services 430 Repairs and Maintenance Services 13,558.00 Total Purchased Property Services $13,558.00 500 Other Purchased Services 510 Student Transportation Services 7,794.00 561 Tuition To Other School Districts Within the State 349,291.82 562 Tuition To Pennsylvania Charter Schools 1,896,085.85 563 Tuition To Nonpublic Schools 2,631,260.00 564 Tuition To Career and Technology Centers 3,462,016.00 567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 32,435.00 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 278,850.45 580 Travel 4,088.73 Total Other Purchased Services $8,661,821.85 600 Supplies 610 General Supplies 554,340.15 640 Books and Periodicals 350,755.67 Total Supplies $905,095.82 700 Property 752 Capital Equipment Original and Additional 11,331.18 Total Property $11,331.18 800 Other Objects 810 Dues and Fees 1,093.00 Page 25

Printed 12/22/2017 11:25:59 AM Page - 2 of 14 1000 Instruction Total Total Other Objects $1,093.00 Total 1000 Instruction $53,331,232.49 Page 26

Printed 12/22/2017 11:25:59 AM Page - 3 of 14 1100 Regular Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 10,220,664.36 8,278,745.58 1,361,644.69 19,861,054.63 Total Personnel Services Salaries $10,220,664.36 $8,278,745.58 $1,361,644.69 $19,861,054.63 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 1,626,678.84 1,387,545.33 434,051.06 3,448,275.23 220 Social Security Contributions 776,845.22 623,884.63 114,444.48 1,515,174.33 230 PSERS Retirement Contributions 3,035,342.54 2,460,340.01 370,857.58 5,866,540.13 250 Unemployment Compensation 20,894.31 18,916.03 39,810.34 260 Workers Compensation 71,362.96 64,606.13 135,969.09 280 Other Post-Employment Benefits (OPEB) 408,368.50 408,368.50 816,737.00 Total Personnel Services Employee Benefits $5,939,492.37 $4,963,660.63 $919,353.12 $11,822,506.12 300 Purchased Professional and Technical Services 329 Professional Educational Services Other 2,850.00 2,850.00 330 Other Professional Services 287.43 287.43 Total Purchased Professional and Technical Services $3,137.43 $3,137.43 400 Purchased Property Services 430 Repairs and Maintenance Services 2,784.20 10,143.81 12,928.01 Total Purchased Property Services $2,784.20 $10,143.81 $12,928.01 500 Other Purchased Services 561 Tuition To Other School Districts Within the State 25,677.53 25,677.53 562 Tuition To Pennsylvania Charter Schools 545,372.19 444,070.13 989,442.32 563 Tuition To Nonpublic Schools 154,746.43 154,746.43 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 278,850.45 278,850.45 580 Travel 985.11 2,181.24 3,166.35 Total Other Purchased Services $545,372.19 $904,329.65 $2,181.24 $1,451,883.08 600 Supplies 610 General Supplies 212,576.46 145,283.40 48,023.74 405,883.60 640 Books and Periodicals 258,378.19 53,730.63 11,694.90 323,803.72 Total Supplies $470,954.65 $199,014.03 $59,718.64 $729,687.32 700 Property 752 Capital Equipment Original and Additional 2,006.79 9,324.39 11,331.18 Total Property $2,006.79 $9,324.39 $11,331.18 800 Other Objects 810 Dues and Fees 593.00 593.00 Total Other Objects $593.00 $593.00 Total 1100 Regular Programs Elementary / Secondary $17,181,274.56 $14,365,811.09 $2,346,035.12 $33,893,120.77 Page 27

Printed 12/22/2017 11:25:59 AM Page - 4 of 14 1110 Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 10,220,664.36 8,278,745.58 1,361,644.69 19,861,054.63 Total Personnel Services Salaries $10,220,664.36 $8,278,745.58 $1,361,644.69 $19,861,054.63 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 1,626,678.84 1,387,545.33 434,051.06 3,448,275.23 220 Social Security Contributions 776,845.22 623,884.63 114,444.48 1,515,174.33 230 PSERS Retirement Contributions 3,035,342.54 2,460,340.01 370,857.58 5,866,540.13 250 Unemployment Compensation 20,894.31 18,916.03 39,810.34 260 Workers Compensation 71,362.96 64,606.13 135,969.09 280 Other Post-Employment Benefits (OPEB) 408,368.50 408,368.50 816,737.00 Total Personnel Services Employee Benefits $5,939,492.37 $4,963,660.63 $919,353.12 $11,822,506.12 300 Purchased Professional and Technical Services 329 Professional Educational Services Other 2,850.00 2,850.00 330 Other Professional Services 287.43 287.43 Total Purchased Professional and Technical Services $3,137.43 $3,137.43 400 Purchased Property Services 430 Repairs and Maintenance Services 2,784.20 10,143.81 12,928.01 Total Purchased Property Services $2,784.20 $10,143.81 $12,928.01 500 Other Purchased Services 561 Tuition To Other School Districts Within the State 25,677.53 25,677.53 562 Tuition To Pennsylvania Charter Schools 545,372.19 444,070.13 989,442.32 563 Tuition To Nonpublic Schools 154,746.43 154,746.43 568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 278,850.45 278,850.45 580 Travel 985.11 2,181.24 3,166.35 Total Other Purchased Services $545,372.19 $904,329.65 $2,181.24 $1,451,883.08 600 Supplies 610 General Supplies 212,576.46 145,283.40 48,023.74 405,883.60 640 Books and Periodicals 258,378.19 53,730.63 11,694.90 323,803.72 Total Supplies $470,954.65 $199,014.03 $59,718.64 $729,687.32 700 Property 752 Capital Equipment Original and Additional 2,006.79 9,324.39 11,331.18 Total Property $2,006.79 $9,324.39 $11,331.18 800 Other Objects 810 Dues and Fees 593.00 593.00 Total Other Objects $593.00 $593.00 Total 1110 Regular Programs $17,181,274.56 $14,365,811.09 $2,346,035.12 $33,893,120.77 Page 28

Printed 12/22/2017 11:25:59 AM Page - 5 of 14 1200 Special Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 3,343,389.66 1,285,308.91 2,798.12 4,631,496.69 Total Personnel Services Salaries $3,343,389.66 $1,285,308.91 $2,798.12 $4,631,496.69 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 501,809.35 362,831.65 864,641.00 220 Social Security Contributions 255,784.42 98,257.43 214.06 354,255.91 230 PSERS Retirement Contributions 960,229.63 370,555.92 888.12 1,331,673.67 250 Unemployment Compensation 6,672.90 4,298.62 10,971.52 260 Workers Compensation 22,789.83 14,683.48 37,473.31 Total Personnel Services Employee Benefits $1,747,286.13 $850,627.10 $1,102.18 $2,599,015.41 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 1,169,307.79 1,708,347.57 540,000.00 3,417,655.36 323 Professional Educational Services Other Educational Agencies 8,748.00 6,375.00 15,123.00 324 Professional Educational Services Employee Training and Development Services 4,374.00 4,374.00 8,748.00 330 Other Professional Services 31,522.15 31,522.15 340 Technical Services 1,075.46 1,075.45 2,150.91 Total Purchased Professional and Technical Services $1,183,505.25 $1,720,172.02 $571,522.15 $3,475,199.42 400 Purchased Property Services 430 Repairs and Maintenance Services 179.99 179.99 Total Purchased Property Services $179.99 $179.99 500 Other Purchased Services 510 Student Transportation Services 4,019.17 3,774.83 7,794.00 561 Tuition To Other School Districts Within the State 95,950.42 211,965.32 307,915.74 562 Tuition To Pennsylvania Charter Schools 442,593.60 464,049.93 906,643.53 563 Tuition To Nonpublic Schools 652,258.60 1,557,435.79 266,819.18 2,476,513.57 567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 32,435.00 32,435.00 580 Travel 875.83 46.55 922.38 Total Other Purchased Services $1,195,697.62 $2,269,707.42 $266,819.18 $3,732,224.22 600 Supplies 610 General Supplies 104,401.53 13,646.30 118,047.83 640 Books and Periodicals 13,297.36 7,644.24 20,941.60 Total Supplies $117,698.89 $21,290.54 $138,989.43 800 Other Objects 810 Dues and Fees 500.00 500.00 Total Other Objects $500.00 $500.00 Total 1200 Special Programs Elementary / Secondary $7,587,757.54 $6,147,105.99 $842,741.63 $14,577,605.16 Page 29

Printed 12/22/2017 11:25:59 AM Page - 6 of 14 1240 Academic Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 3,343,389.66 1,285,308.91 2,798.12 4,631,496.69 Total Personnel Services Salaries $3,343,389.66 $1,285,308.91 $2,798.12 $4,631,496.69 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 501,809.35 362,831.65 864,641.00 220 Social Security Contributions 255,784.42 98,257.43 214.06 354,255.91 230 PSERS Retirement Contributions 960,229.63 370,555.92 888.12 1,331,673.67 250 Unemployment Compensation 6,672.90 4,298.62 10,971.52 260 Workers Compensation 22,789.83 14,683.48 37,473.31 Total Personnel Services Employee Benefits $1,747,286.13 $850,627.10 $1,102.18 $2,599,015.41 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 1,169,307.79 1,708,347.57 540,000.00 3,417,655.36 323 Professional Educational Services Other Educational Agencies 8,748.00 6,375.00 15,123.00 324 Professional Educational Services Employee Training and Development Services 4,374.00 4,374.00 8,748.00 330 Other Professional Services 31,522.15 31,522.15 340 Technical Services 1,075.46 1,075.45 2,150.91 Total Purchased Professional and Technical Services $1,183,505.25 $1,720,172.02 $571,522.15 $3,475,199.42 400 Purchased Property Services 430 Repairs and Maintenance Services 179.99 179.99 Total Purchased Property Services $179.99 $179.99 500 Other Purchased Services 510 Student Transportation Services 4,019.17 3,774.83 7,794.00 561 Tuition To Other School Districts Within the State 95,950.42 211,965.32 307,915.74 562 Tuition To Pennsylvania Charter Schools 442,593.60 464,049.93 906,643.53 563 Tuition To Nonpublic Schools 652,258.60 1,557,435.79 266,819.18 2,476,513.57 567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 32,435.00 32,435.00 580 Travel 875.83 46.55 922.38 Total Other Purchased Services $1,195,697.62 $2,269,707.42 $266,819.18 $3,732,224.22 600 Supplies 610 General Supplies 104,401.53 13,646.30 118,047.83 640 Books and Periodicals 13,297.36 7,644.24 20,941.60 Total Supplies $117,698.89 $21,290.54 $138,989.43 800 Other Objects 810 Dues and Fees 500.00 500.00 Total Other Objects $500.00 $500.00 Total 1240 Academic Support $7,587,757.54 $6,147,105.99 $842,741.63 $14,577,605.16 Page 30

Printed 12/22/2017 11:25:59 AM Page - 7 of 14 1241 Learning Support Public Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 2,914,756.66 1,285,308.91 2,798.12 4,202,863.69 Total Personnel Services Salaries $2,914,756.66 $1,285,308.91 $2,798.12 $4,202,863.69 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 454,582.35 362,831.65 817,414.00 220 Social Security Contributions 222,994.42 98,257.43 214.06 321,465.91 230 PSERS Retirement Contributions 839,257.63 370,555.92 888.12 1,210,701.67 250 Unemployment Compensation 6,672.90 4,298.62 10,971.52 260 Workers Compensation 22,789.83 14,683.48 37,473.31 Total Personnel Services Employee Benefits $1,546,297.13 $850,627.10 $1,102.18 $2,398,026.41 300 Purchased Professional and Technical Services 322 Professional Educational Services Ius 1,169,307.79 1,708,347.57 540,000.00 3,417,655.36 323 Professional Educational Services Other Educational Agencies 8,748.00 6,375.00 15,123.00 324 Professional Educational Services Employee Training and Development Services 4,374.00 4,374.00 8,748.00 330 Other Professional Services 31,522.15 31,522.15 340 Technical Services 1,075.46 1,075.45 2,150.91 Total Purchased Professional and Technical Services $1,183,505.25 $1,720,172.02 $571,522.15 $3,475,199.42 400 Purchased Property Services 430 Repairs and Maintenance Services 179.99 179.99 Total Purchased Property Services $179.99 $179.99 500 Other Purchased Services 510 Student Transportation Services 4,019.17 3,774.83 7,794.00 561 Tuition To Other School Districts Within the State 95,950.42 211,965.32 307,915.74 562 Tuition To Pennsylvania Charter Schools 442,593.60 464,049.93 906,643.53 563 Tuition To Nonpublic Schools 652,258.60 1,557,435.79 266,819.18 2,476,513.57 567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 32,435.00 32,435.00 580 Travel 875.83 46.55 922.38 Total Other Purchased Services $1,195,697.62 $2,269,707.42 $266,819.18 $3,732,224.22 600 Supplies 610 General Supplies 98,540.90 13,646.30 112,187.20 640 Books and Periodicals 6,780.92 7,644.24 14,425.16 Total Supplies $105,321.82 $21,290.54 $126,612.36 800 Other Objects 810 Dues and Fees 500.00 500.00 Total Other Objects $500.00 $500.00 Total 1241 Learning Support Public $6,945,758.47 $6,147,105.99 $842,741.63 $13,935,606.09 Page 31

Printed 12/22/2017 11:25:59 AM Page - 8 of 14 1243 Gifted Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 428,633.00 428,633.00 Total Personnel Services Salaries $428,633.00 $428,633.00 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 47,227.00 47,227.00 220 Social Security Contributions 32,790.00 32,790.00 230 PSERS Retirement Contributions 120,972.00 120,972.00 Total Personnel Services Employee Benefits $200,989.00 $200,989.00 600 Supplies 610 General Supplies 5,860.63 5,860.63 640 Books and Periodicals 6,516.44 6,516.44 Total Supplies $12,377.07 $12,377.07 Total 1243 Gifted Support $641,999.07 $641,999.07 Page 32

Printed 12/22/2017 11:25:59 AM Page - 9 of 14 1300 Vocational Education Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 780,883.00 780,883.00 Total Personnel Services Salaries $780,883.00 $780,883.00 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 169,380.00 169,380.00 220 Social Security Contributions 59,737.31 59,737.31 230 PSERS Retirement Contributions 217,809.14 217,809.14 250 Unemployment Compensation 1,707.61 1,707.61 260 Workers Compensation 5,830.35 5,830.35 Total Personnel Services Employee Benefits $454,464.41 $454,464.41 400 Purchased Property Services 430 Repairs and Maintenance Services 450.00 450.00 Total Purchased Property Services $450.00 $450.00 500 Other Purchased Services 564 Tuition To Career and Technology Centers 3,462,016.00 3,462,016.00 Total Other Purchased Services $3,462,016.00 $3,462,016.00 600 Supplies 610 General Supplies 29,490.72 29,490.72 640 Books and Periodicals 6,010.35 6,010.35 Total Supplies $35,501.07 $35,501.07 Total 1300 Vocational Education $4,733,314.48 $4,733,314.48 Page 33

Printed 12/22/2017 11:25:59 AM Page - 10 of 14 1400 Other Instructional Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 19,964.00 28,140.50 48,104.50 Total Personnel Services Salaries $19,964.00 $28,140.50 $48,104.50 200 Personnel Services Employee Benefits 220 Social Security Contributions 1,527.21 2,152.02 3,679.23 230 PSERS Retirement Contributions 5,702.79 8,211.22 13,914.01 Total Personnel Services Employee Benefits $7,230.00 $10,363.24 $17,593.24 500 Other Purchased Services 561 Tuition To Other School Districts Within the State 7,849.28 7,849.27 15,698.55 Total Other Purchased Services $7,849.28 $7,849.27 $15,698.55 Total 1400 Other Instructional Programs Elementary / Secondary $35,043.28 $46,353.01 $81,396.29 Page 34

Printed 12/22/2017 11:25:59 AM Page - 11 of 14 1430 Homebound Instruction Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 19,964.00 28,140.50 48,104.50 Total Personnel Services Salaries $19,964.00 $28,140.50 $48,104.50 200 Personnel Services Employee Benefits 220 Social Security Contributions 1,527.21 2,152.02 3,679.23 230 PSERS Retirement Contributions 5,702.79 8,211.22 13,914.01 Total Personnel Services Employee Benefits $7,230.00 $10,363.24 $17,593.24 Total 1430 Homebound Instruction $27,194.00 $38,503.74 $65,697.74 Page 35

Printed 12/22/2017 11:25:59 AM Page - 12 of 14 1440 Alternative Regular Education Programs Elementary Secondary Federal Total 500 Other Purchased Services 561 Tuition To Other School Districts Within the State 7,849.28 7,849.27 15,698.55 Total Other Purchased Services $7,849.28 $7,849.27 $15,698.55 Total 1440 Alternative Regular Education Programs $7,849.28 $7,849.27 $15,698.55 Page 36

Printed 12/22/2017 11:25:59 AM Page - 13 of 14 1441 Adjudicated / Court-Placed Programs Elementary Secondary Federal Total 500 Other Purchased Services 561 Tuition To Other School Districts Within the State 7,849.28 7,849.27 15,698.55 Total Other Purchased Services $7,849.28 $7,849.27 $15,698.55 Total 1441 Adjudicated / Court-Placed Programs $7,849.28 $7,849.27 $15,698.55 Page 37

Printed 12/22/2017 11:25:59 AM Page - 14 of 14 1500 Nonpublic School Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 35,604.00 35,604.00 Total Personnel Services Salaries $35,604.00 $35,604.00 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 3,311.90 3,311.90 220 Social Security Contributions 1,361.85 1,361.85 230 PSERS Retirement Contributions 4,600.04 4,600.04 Total Personnel Services Employee Benefits $9,273.79 $9,273.79 600 Supplies 610 General Supplies 918.00 918.00 Total Supplies $918.00 $918.00 Total 1500 Nonpublic School Programs $45,795.79 $45,795.79 Page 38

Printed 12/22/2017 11:26:01 AM Page - 1 of 51 2000 Support Services Total 100 Personnel Services Salaries 100 Personnel Services Salaries 6,716,516.39 Total Personnel Services Salaries $6,716,516.39 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 1,635,270.37 220 Social Security Contributions 508,510.26 230 PSERS Retirement Contributions 1,826,727.54 240 Tuition Reimbursement 253,237.80 250 Unemployment Compensation 16,015.40 260 Workers Compensation 47,349.23 Total Personnel Services Employee Benefits $4,287,110.60 300 Purchased Professional and Technical Services 310 Official / Administrative Services 103,613.77 329 Professional Educational Services Other 43,885.00 330 Other Professional Services 236,079.46 340 Technical Services 156,519.30 390 Other Purchased Professional and Technical Services 80,002.49 Total Purchased Professional and Technical Services $620,100.02 400 Purchased Property Services 410 Cleaning Services 81,726.55 420 Utility Services 626,817.51 430 Repairs and Maintenance Services 425,073.32 450 Construction Services 15,791.66 460 Extermination Services 7,808.00 Total Purchased Property Services $1,157,217.04 500 Other Purchased Services 513 Contracted Carriers 2,592,279.06 516 Student Transportation Services From the IU 8,591.63 519 Student Transportation Services From Other Sources 6,689.76 520 Insurance General 14,107.82 521 Fire Insurance 148,212.00 529 Other Insurance 102,547.35 530 Communications 125,784.06 549 Other Advertising/Public Relations 15,658.29 550 Printing and Binding 701.16 580 Travel 18,325.09 595 IU Payments By Withholding 71,941.61 599 Other Miscellaneous Purchased Services 2,544.60 Total Other Purchased Services $3,107,382.43 600 Supplies 610 General Supplies 589,707.82 620 Energy 271,773.56 640 Books and Periodicals 24,388.38 Page 39

Printed 12/22/2017 11:26:01 AM Page - 2 of 51 2000 Support Services Total Total Supplies $885,869.76 700 Property 752 Capital Equipment Original and Additional 17,921.15 762 Capitalized Equipment - Replacement 44,185.48 Total Property $62,106.63 800 Other Objects 810 Dues and Fees 35,782.59 890 Miscellaneous Expenditures 162,338.18 Total Other Objects $198,120.77 Total 2000 Support Services $17,034,423.64 Page 40

Printed 12/22/2017 11:26:01 AM Page - 3 of 51 2100 Support Services Students Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 496,864.72 689,992.83 1,317,720.70 Total Personnel Services Salaries $496,864.72 $689,992.83 $1,317,720.70 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 95,582.85 122,200.47 242,497.47 220 Social Security Contributions 38,009.77 52,784.07 100,775.33 230 PSERS Retirement Contributions 138,324.19 191,416.30 364,881.90 250 Unemployment Compensation 1,021.44 1,343.29 2,721.39 260 Workers Compensation 3,487.59 4,585.31 9,291.83 Total Personnel Services Employee Benefits $276,425.84 $372,329.44 $720,167.92 300 Purchased Professional and Technical Services 330 Other Professional Services 29,986.58 29,986.58 59,973.16 Total Purchased Professional and Technical Services $29,986.58 $29,986.58 $59,973.16 400 Purchased Property Services 430 Repairs and Maintenance Services 565.00 565.00 Total Purchased Property Services $565.00 $565.00 500 Other Purchased Services 530 Communications 1,636.20 1,636.20 4,537.80 550 Printing and Binding 350.58 350.58 701.16 580 Travel 680.81 680.81 3,850.52 Total Other Purchased Services $2,667.59 $2,667.59 $9,089.48 600 Supplies 610 General Supplies 5,215.51 4,079.58 9,633.91 640 Books and Periodicals 43.44 Total Supplies $5,215.51 $4,079.58 $9,677.35 800 Other Objects 810 Dues and Fees 500.00 Total Other Objects $500.00 Total 2100 Support Services Students $811,160.24 $1,099,621.02 $2,117,693.61 Page 41

Printed 12/22/2017 11:26:01 AM Page - 4 of 51 2110 Supervision of Student Services Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 29,606.37 29,606.37 59,212.74 Total Personnel Services Salaries $29,606.37 $29,606.37 $59,212.74 200 Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 12,288.08 12,288.08 24,576.16 220 Social Security Contributions 2,264.87 2,264.87 4,529.74 230 PSERS Retirement Contributions 8,692.93 8,692.93 17,385.86 250 Unemployment Compensation 70.53 70.53 141.06 260 Workers Compensation 240.76 240.76 481.52 Total Personnel Services Employee Benefits $23,557.17 $23,557.17 $47,114.34 300 Purchased Professional and Technical Services 330 Other Professional Services 10,021.58 10,021.58 20,043.16 Total Purchased Professional and Technical Services $10,021.58 $10,021.58 $20,043.16 500 Other Purchased Services 530 Communications 1,636.20 1,636.20 3,272.40 550 Printing and Binding 350.58 350.58 701.16 Total Other Purchased Services $1,986.78 $1,986.78 $3,973.56 600 Supplies 610 General Supplies 588.64 588.63 1,177.27 Total Supplies $588.64 $588.63 $1,177.27 Total 2110 Supervision of Student Services $65,760.54 $65,760.53 $131,521.07 Page 42