Due to ROE on October 15th Due to ISBE on November 15th SD/JA11 X School District Joint Agreement ILLINOIS STATE BOARD OF EDUCATION School Business Services Division 1 North First Street, Springfield, Illinois 6777-1 17/785-8779 Illinois School District/Joint Agreement Annual Financial Report * 474 Accounting Basis: School District/Joint Agreement Information (See instructions on inside of this page.) CASH Certified Public Accountant Information School District/Joint Agreement Number: X ACCRUAL Name of Auditing Firm: 34-49-46-4 EDER, CASELLA & CO. County Name: Name of Audit Manager: LAKE MICHELE CASELLA-DERCOLE Name of School District/Joint Agreement: Address: GRAYSLAKE COMMUNITY CONSOLIDATED SCHOOL DISTRICT NO. 46 54 W. ELM ST., SUITE 3 Address: Filing Status: City: State: Zip Code: 565 FREDERICK ROAD Submit electronic AFR directly to ISBE MCHENRY IL City: Phone Number: Fax Number: GRAYSLAKE Click on the Link to Submit: 815-344-13 815-344-13 Email Address: Send ISBE a File IL. License Number: Expiration Date: kasprzyk.anna@d46.org 6-4991 Zip Code: Email Address: 63 CPAS@EDERCASELLA.COM Annual Financial Report A-133 Single Audit Status: Type of Auditor's Report Issued: Qualified Unqualified X YES NO Are Federal expenditures greater than $5,? Adverse X YES NO Is all A-133 Single Audit Information completed and attached? Disclaimer X YES NO Were any findings issued? ISBE Use Only Reviewed by District Superintendent/Administrator Reviewed by Township Treasurer (Cook County only) Reviewed by Regional Superintendent/Cook IS Name of Township: District Superintendent/Administrator Name (Type or Print): Township Treasurer Name (type or print) RegionalSuperintendent/Cook ISC Name (Type or Print): Email Address: Email Address: Email Address: Telephone: Fax Number: Telephone: Fax Number: Telephone: Fax Number: Signature & Date: Signature & Date: Signature & Date: * This form is based on 3 Illinois Administrative Code 1, Subtitle A, Chapter I, Subchapter C (Part 1). ISBE Form SD5-35/JA5-6 (4/11) Printed: 11/7/11 34-49-46-4 AFR 11.xls
65 499 SC Printed: 11/7/11 34-49-46-4 AFR 11.xls
TABLE OF CONTENTS TAB Name AFR Page No. Auditor's Questionnaire........... Aud Quest Comments Applicable to the Auditor's Questionnaire....... Aud Quest Financial Profile Information.... FP Info 3 Estimated Financial Profile Summary Financial Profile 4 Basic Financial Statements Statement of Assets and Liabilities Arising from Cash Transactions/Statement of Position... Assets-Liab 5-6 Statement of Revenues Received/Revenues, Expenditures Disbursed/Expenditures, Other Sources (Uses) and Changes in Fund Balances (All Funds)........ Acct Summary 7-8 Statements of Revenues Received/Revenues (All Funds)... Revenues 9-14 Statements of Expenditures Disbursed/Expenditures Budget to Actual (All Funds)... Expenditures 15 - Supplementary Schedules Federal Stimulus - American Recovery and Reinvestment Act (ARRA) Schedule. ARRA Sched 3 Schedule of Ad Valorem Tax Receipts.. Tax Sched 4 Schedule of Short-Term Debt/Long-Term Debt... Short-Term Long-Term Debt 5 Schedule of Restricted Local Tax Levies and Selected Revenue Sources/ Schedule of Tort Immunity Expenditures......... Rest Tax Levies-Tort Im 6 Statistical Section Schedule of Capital Outlay and Depreciation... Cap Outlay Deprec 7 Estimated Operating Expenditures Per Pupil and Per Capita Tuition Charge Computation PCTC-OEPP 8-9 Estimated Indirect Cost Rate for Federal Programs (Section I, Section II)... ICR Computation 3 Administrative Cost Worksheet.... AC 31 Itemization Schedule... ITEMIZATION 3 Reference Page... REF 33 Notes, Opinion Letters, etc Opinion-Notes 34 Audit Checklist/Balancing Schedule... AUDITCHECK - A-133 Single Audit Section Annual Federal Compliance Report... A-133 Cover - CAP 35-44 INSTRUCTIONS/REQUIREMENTS: For School Districts/Joint Agreements All School Districts/Joint Agreements must complete this form (Note: joint agreement supplementary/statistical schedules may not be applicable) Round all amounts to the nearest dollar. Do not enter cents. (Exception: 9 Month ADA on page 8, line 78) This form complies with Part 1 (Requirements for Accounting, Budgeting, Financial Reporting, and Auditing). 3, Illinois Administrative Code 1, Subtitle A, Chapter I, Subchapter C (Part 1 Any errors left unresolved by the Audit Checklist/Balancing Schedule must be explained in the itemization page. Submit AFR Electronically * The Annual Financial Reports (AFR) must be submitted directly through the Attachment Manager to the AFR Group by the Auditor or School District designated personnel (Please see Instructions for complete submission procedures). Attachment Manager Link Note: CD/Disk no longer accepted. * AFR supporting documentation must be embedded as Microsoft Word (.doc), Word Perfect (*.wpd) or Adobe (*.pdf) and inserted within tab "Opinions & Notes". These documents include: The Audit, Management letter, Opinion letters, Compliance letters, Financial notes etc. For embedding instructions see "Opinions & Notes" tab of this form. Note: Adobe Acrobat (*.pdf) files cannot be embedded if you do not have the software. Simply attach files as separate docs in the Attachment Manager and they will be embedded for you. Submit Paper Copy of AFR with Signatures 1) The auditor must send three paper copies of the AFR form (cover through page 8 at minimum) to the School District with the auditor signature. Note: School Districts and Regional Superintendents may prefer a complete paper copy in lieu of an electronic file. Please comply with their requests as neccessary. ) Upon receipt, the School District retains one copy for their records, signs, and forwards the remaining two copies to the Regional Superintendent's office no later than October 15, annually. 3) Upon receipt, the Regional Superintendent's office retains one copy for their records, signs, and forwards the remaining paper copy to ISBE no later than November 15, annually. * Yellow Book, CPE, and Peer Review requirements must be met if the Auditor issues an opinion stating "Governmental Accounting Standards" were utilized Single Audit Act A-133 Qualifications of Auditing Firm * School District/Joint Agreement entities must verify the qualifications of the auditing firm by requesting the most current acceptance/completion letter. * A school district/joint agreement who engages with and auditing firm who is not licensed and qualified will be required to complete a new audit by a qual at the school districts/joint agreements expense. Printed: 11/7/11 34-49-46-4 AFR 11.xls
lified auditing firm Printed: 11/7/11 34-49-46-4 AFR 11.xls
Page 3 Page 3 1 3 4 5 6 7 8 9 1 11 1 13 14 15 16 17 18 19 1 3 4 5 6 7 8 9 3 31 3 33 34 35 36 37 38 39 4 41 4 43 44 45 46 47 48 49 5 51 5 53 54 55 56 57 58 59 6 61 A B C D E F G H I J K L M FINANCIAL PROFILE INFORMATION Required to be completed for School Districts only. A. Tax Rates (Enter the tax rate - ex:.15 for $1.5) Tax Year 1 Equalized Assessed Valuation (EAV): 774,343,78 Educational Operations & Maintenance Transportation Combined Total Working Cash Rate(s):.399 +.48 +.98 =.977.11 B. Results of Operations * Receipts/Revenues Disbursements/ Expenditures Excess/ (Deficiency) Fund Balance 38,78,593 39,46,934 (1,18,341) 18,134,161 * The numbers shown are the sum of entries on Pages 7 & 8, lines 8, 17,, and 65 for the Educational, Operations & Maintenance, Transportation and Working Cash Funds. C. Short-Term Debt ** CPPRT Notes TAWs TANs TO/EMP. Orders GSA Certificates + + + + + Other Total = ** The numbers shown are the sum of entries on page 5. D. Long-Term Debt Check the applicable box for long-term debt allowance by type of district. x a. 6.9% for elementary and high school districts, 5349717.3 b. 13.8% for unit districts. Long-Term Debt Outstanding: c. Long-Term Debt (Principal only) Acct Outstanding:...... 511 53,7,719 E. Material Impact on Financial Position If applicable, check any of the following items that may have a material impact on the entity's financial position during future reporting periods. Attach sheets as needed explaining each item checked. Comments: Pending Litigation Material Decrease in EAV Material Increase/Decrease in Enrollment Adverse Arbitration Ruling Passage of Referendum Taxes Filed Under Protest Decisions By Local Board of Review or Illinois Property Tax Appeal Board (PTAB) Other Ongoing Concerns (Describe & Itemize) Printed: 11/7/11 34-49-46-4 AFR 11.xls
Page 4 Page 4 A B C D E F G H I K L M N O P Q R 1 3 4 ESTIMATED FINANCIAL PROFILE SUMMARY (Go to the following web site for reference to the Financial Profile) www.isbe.net/sfms/p/profile.htm 5 6 7 District Name: GRAYSLAKE COMMUNITY CONSOLIDATED SCHOOL DISTRICT NO. 46 8 District Code: 34-49-46-4 9 1 County Name: LAKE 11 1. Fund Balance to Revenue Ratio: Total Ratio Score 4 1 Total Sum of Fund Balance (P8, Cells C8, D8, F8 & I8) Funds 1,, 4, 7 + (5 & 8 if negative) 18,134,161..474 Weight.35 13 Total Sum of Direct Revenues (P7, Cell C8, D8, F8 & I8) Funds 1,, 4, & 7, 38,78,593. Value 1.4 14 Less: Operating Debt Pledged to Other Funds (P8, Cell C53 thru D73) Minus Funds 1 &. 15 (Excluding C56, D56, C6, D6 C64 and D64) 16. Expenditures to Revenue Ratio: Total Ratio Score 3 17 Total Sum of Direct Expenditures (P7, Cell C17, D17, F17, I17) Funds 1, & 4 39,46,934. 1.31 Adjustment 18 Total Sum of Direct Revenues (P7, Cell C8, D8, F8, & I8) Funds 1,, 4 & 7, 38,78,593. Weight.35 19 Less: Operating Debt Pledged to Other Funds (P8, Cell C53 thru D73) Minus Funds 1 &. (Excluding C56, D56, C6, D6 C64 and D64) Value 1.5 1 Possible Adjustment: 3 3. Days Cash on Hand: Total Days Score 3 4 Total Sum of Cash & Investments (P5, Cell C4, D4, F4, I4 & C5, D Funds 1, 4 & 7 15,89,955. 144.41 Weight.1 5 Total Sum of Direct Expenditures (P7, Cell C17, D17, F17 & I17) Funds 1,, 4 divided by 36 19,613.71 Value.3 6 7 4. Percent of Short-Term Borrowing Maximum Remaining: Total Percent Score 4 8 Tax Anticipation Warrants Borrowed (P5, Cell F6-7 & F11) Funds 1, & 4. 1. Weight.1 9 EAV x 85% x Combined Tax Rates (P3, Cell J7 and J1) (.85 x EAV) x Sum of Combined Tax Rates 19,594,38.87 Value.4 3 31 5. Percent of Long-Term Debt Margin Remaining: Total Percent Score 1 3 Long-Term Debt Outstanding (P3, Cell H37) 53,7,719..37 Weight.1 33 Total Long-Term Debt Allowed (P3, Cell H31) 53,49,717.3 Value.1 34 35 Total Profile Score: 3.5 * 36 37 Estimated 1 Financial Profile Designation: REVIEW 38 39 4 41 * Total Profile Score may change based on data provided on the Financial Profile Information, page 3 and by the timing of mandated categorical payments. Final score will be calculated by ISBE. Printed: 11/7/11 34-49-46-4 AFR 11.xls
Page 5 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 11 Page 5 A B C D E F G H I J K 1 (1) () (3) (4) (5) (6) (7) (8) (9) Municipal Acct. Operations & Fire Prevention & ASSETS Educational Debt Services Transportation Retirement/Social Capital Projects Working Cash Tort # Maintenance Safety Security 3 4 CURRENT ASSETS (1) Cash (Accounts 111 through 115) 1 6,4 3,31,856 11,558 731,339,43,67,753,99 4,368 5 Investments 1 6,75,874 5,736,59 3,1, 6 Taxes Receivable 13 9,543,49 1,889,468,869,385 385,79 671,491 43,169 19,57 7 Interfund Receivables 14, 8 Intergovernmental Accounts Receivable 15 1,85,996 78,981 9 Other Receivables 16 1 Inventory 17 11 Prepaid Items 18 177,175 1 Other Current Assets (Describe & Itemize) 19 13 Total Current Assets 17,71,535 8,48,8 6,18,41 1,179,818 1,4,83 5,343,67 3,17,78 153,875 14 CAPITAL ASSETS () 15 Works of Art & Historical Treasures 1 16 Land 17 Building & Building Improvements 3 18 Site Improvements & Infrastructure 4 19 Capitalized Equipment 5 Construction in Progress 6 1 Amount Available in Debt Service Funds 34 Amount to be Provided for Payment on Long-Term Debt 35 3 Total Capital Assets 4 CURRENT LIABILITIES (4) 5 Interfund Payables 41, 6 Intergovernmental Accounts Payable 4 7 Other Payables 43 1,337 16,414 7,367 8 Contracts Payable 44 9 Loans Payable 46 3 Salaries & Benefits Payable 47 1,88 (1) (34) 31 Payroll Deductions & Withholdings 48 3 33 34 35 36 37 38 39 4 41 Deferred Revenues & Other Current Liabilities 49 9,413,75 1,858,45,8,483 379,48 66,64 4,589 17,767 Due to Activity Fund Organizations 493 Total Current Liabilities 9,436,13 1,874,838,8,483 669,795 66,3 4,589 17,767 LONG-TERM LIABILITIES (5) Long-Term Debt Payable (General Obligation, Revenue, Other) 511 Total Long-Term Liabilities Reserved Fund Balance 714 71,1 Unreserved Fund Balance 73 87645 637344 3357758 513 669599 534367 974489 618 Investment in General Fixed Assets Total Liabilities and Fund Balance 17,71,535 8,48,8 6,18,41 1,179,818 1,4,83 5,343,67 3,17,78 153,875 Printed: 11/7/11 34-49-46-4 AFR 11.xls
1 Page 6 A Acct. ASSETS # 3 4 5 6 7 8 9 1 11 1 13 CURRENT ASSETS (1) Cash (Accounts 111 through 115) 1 Investments Taxes Receivable Interfund Receivables Intergovernmental Accounts Receivable Other Receivables Inventory Prepaid Items Other Current Assets (Describe & Itemize) Total Current Assets 1 13 14 15 16 17 18 19 14 CAPITAL ASSETS () 15 Works of Art & Historical Treasures 16 Land 17 Building & Building Improvements 18 Site Improvements & Infrastructure 19 Capitalized Equipment Construction in Progress 1 Amount Available in Debt Service Funds Amount to be Provided for Payment on Long-Term Debt 1 3 4 5 6 34 35 3 Total Capital Assets 4 CURRENT LIABILITIES (4) 5 6 7 8 9 3 31 Interfund Payables Intergovernmental Accounts Payable Other Payables Contracts Payable Loans Payable Salaries & Benefits Payable Payroll Deductions & Withholdings 41 4 43 44 46 47 48 3 Deferred Revenues & Other Current Liabilities 49 33 Due to Activity Fund Organizations 493 34 Total Current Liabilities 35 LONG-TERM LIABILITIES (5) 36 Long-Term Debt Payable (General Obligation, Revenue, Other) 511 37 Total Long-Term Liabilities 38 Reserved Fund Balance 714 39 Unreserved Fund Balance 73 4 Investment in General Fixed Assets 41 Total Liabilities and Fund Balance B BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 3, 11 L M N Account Groups Agency Fund 146,537 146,537 146,537 146,537 General Fixed Assets General Long- Term Debt,36,69 85,39,158,759,19 6,573,7 1,564,97 3,357,758 7,668,399 98,55,353 74,6,157 74,6,157 74,6,157 98,55,353 146,537 98,55,353 74,6,157 Page 6 Printed: 11/7/11 34-49-46-4 AFR 11.xls
1 9 1 11 1 13 14 15 16 17 18 19 Page 7 BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, 11 A B C D E F G H I J (1) () (3) (4) (5) (6) (7) (8) Operations & Maintenance Municipal Retirement/ Social Security Description Acct # Educational Debt Services Transportation Capital Projects Working Cash Tort 3 4 RECEIPTS/REVENUES Local Sources Flow-Through Receipts/Revenues from One District to 1 19,819,69 3,79,8 5,55,69 741,563 1,37,598 1,45 78,66 35,744 5 6 7 8 Another District State Sources Federal Sources Total Direct Receipts/Revenues 3 4 9,454,583,38,37 31,58,539 3,79,8 5,55,69,11,61 34,18,888,364 1,37,598 1,45 78,66 75,31 311,56 Receipts/Revenues for "On Behalf" Payments 3998 4,839,354 Total Receipts/Revenues 36,41,893 3,79,8 5,55,69,888,364 1,37,598 1,45 78,66 311,56 DISBURSEMENTS/EXPENDITURES Instruction 1 1,55,43 597,4 Support Services 9,451,8 4,677,,95,97 613,75 6,76 Community Services 3 17,45 36 Payments to Other Districts & Govermental Units 4 884,41 9,48 Debt Service 5 5,34,4 Total Direct Disbursements/Expenditures 31,858,437 4,677, 5,34,4,95,97 1,39,939 6,76 Disbursements/Expenditures for "On Behalf" Payments 418 4,839,354 Total Disbursements/Expenditures 36,697,791 4,677, 5,34,4,95,97 1,39,939 6,76 Excess of Direct Receipts/Revenues Over (Under) Direct 1 3 Disbursements/Expenditures 3 OTHER SOURCES/USES OF FUNDS OTHER SOURCES OF FUNDS (7) PERMANENT TRANSFER FROM VARIOUS FUNDS (75,898) (948,17) 181,486 (36,933) 13,659 1,45 78,66 84,78 4 Abolishment of the Working Cash Fund 711 5 Abatement of the Working Cash Fund 711 6 Transfer of Working Cash Fund Interest 71 7 Transfer Among Funds 713 8 Transfer of Interest 6 714 9 Transfer from Capital Project Fund to O&M Fund 715 Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds to 716 3 Debt Service Fund 4 Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds 31 3 33 34 35 36 37 38 39 4 41 4 43 44 45 46 717 to Debt Service Fund 4 SALE OF BONDS (7) Principal on Bonds Sold 71 Premium on Bonds Sold 7 Accrued Interest on Bonds Sold 73 Sale or Compensation for Fixed Assets 5 73 Transfer to Debt Service to Pay Principal on Capital Leases 74 Transfer to Debt Service to Pay Interest on Capital Leases 75 Transfer to Debt Service to Pay Principal on Revenue Bonds 76 Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 77 Transfer to Capital Projects Fund 78 3,116,369 ISBE Loan Proceeds 79 Other Sources Not Classified Elsewhere 799 11,873 Total Other Sources of Funds 11,873 3,116,369 OTHER USES OF FUNDS (8) PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (81) Printed: 11/7/11 34-49-46-4 AFR 11.xls Page 7
1 47 48 49 5 51 5 53 54 55 56 57 58 59 6 61 6 63 64 65 66 67 68 69 7 71 7 73 74 75 76 77 Page 8 BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, 11 A B C D E F G H I J Description Acct # Educational (1) () (3) (4) (5) (6) (7) (8) Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Abolishment or Abatement of the Working Cash Fund 811 Transfer of Working Cash Fund Interest 81 Transfer Among Funds 813 Transfer of Interest 6 814 Transfer from Capital Project Fund to O&M Fund 815 Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to O&M Fund 816 Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds to Debt Service Fund 817 Taxes Pledged to Pay Principal on Capital Leases 841 Grants/Reimbursements Pledged to Pay Principal on Capital Leases 84 Other Revenues Pledged to Pay Principal on Capital Leases 843 Fund Balance Transfers Pledged to Pay Principal on Capital Leases 844 Taxes Pledged to Pay Interest on Capital Leases 851 Grants/Reimbursements Pledged to Pay Interest on Capital Leases 85 Other Revenues Pledged to Pay Interest on Capital Leases 853 Fund Balance Transfers Pledged to Pay Interest on Capital Leases 854 Taxes Pledged to Pay Principal on Revenue Bonds 861 Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds 86 Other Revenues Pledged to Pay Principal on Revenue Bonds 863 Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds 864 Taxes Pledged to Pay Interest on Revenue Bonds 871 Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds 87 Other Revenues Pledged to Pay Interest on Revenue Bonds 873 Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds 874 Taxes Transferred to Pay for Capital Projects 881 Grants/Reimbursements Pledged to Pay for Capital Projects 88 Other Revenues Pledged to Pay for Capital Projects 883 Fund Balance Transfers Pledged to Pay for Capital Projects 884 3,116,369 Transfer to Debt Service Fund to Pay Principal on ISBE Loans 891 Other Uses Not Classified Elsewhere 899 11,873 Total Other Uses of Funds 11,873 3,116,369 Total Other Sources/Uses of Funds (11,873) (3,116,369) 11,873 3,116,369 Page 8 78 79 8 81 Excess of Receipts/Revenues and Other Sources of Funds (Over/Und (87,771) (4,64,541) 193,359 (36,933) 13,659 3,137,414 78,66 84,78 Fund Balances - July 1, 1 8,564,176 1,57,3 3,164,399 546,956 61,141,71,811,895,87 (58,67) Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) (134,445) 134,445 Fund Balances - June 3, 11 8,76,45 6,373,44 3,357,758 51,3 74,8 5,343,67,974,489 6,18 Printed: 11/7/11 34-49-46-4 AFR 11.xls
1 Page 9 A BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, 11 B K (9) Page 9 Description Acct # 3 4 RECEIPTS/REVENUES Local Sources Flow-Through Receipts/Revenues from One District to 1 5 6 7 8 9 1 11 1 13 14 15 16 17 18 19 Another District State Sources Federal Sources Total Direct Receipts/Revenues Receipts/Revenues for "On Behalf" Payments Total Receipts/Revenues DISBURSEMENTS/EXPENDITURES Instruction Support Services Community Services Payments to Other Districts & Govermental Units Debt Service Total Direct Disbursements/Expenditures Disbursements/Expenditures for "On Behalf" Payments Total Disbursements/Expenditures Excess of Direct Receipts/Revenues Over (Under) Direct 3 4 3998 1 3 4 5 418 1 3 4 Disbursements/Expenditures 3 OTHER SOURCES/USES OF FUNDS OTHER SOURCES OF FUNDS (7) PERMANENT TRANSFER FROM VARIOUS FUNDS Abolishment of the Working Cash Fund 711 5 6 7 8 9 Abatement of the Working Cash Fund Transfer of Working Cash Fund Interest Transfer Among Funds Transfer of Interest 6 Transfer from Capital Project Fund to O&M Fund Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds to 711 71 713 714 715 716 3 Debt Service Fund 4 Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds 717 31 3 33 34 35 36 37 38 39 4 41 4 43 44 45 46 to Debt Service Fund 4 SALE OF BONDS (7) Principal on Bonds Sold Premium on Bonds Sold Accrued Interest on Bonds Sold Sale or Compensation for Fixed Assets 5 Transfer to Debt Service to Pay Principal on Capital Leases Transfer to Debt Service to Pay Interest on Capital Leases Transfer to Debt Service to Pay Principal on Revenue Bonds Transfer to Debt Service Fund to Pay Interest on Revenue Bonds Transfer to Capital Projects Fund ISBE Loan Proceeds Other Sources Not Classified Elsewhere Total Other Sources of Funds OTHER USES OF FUNDS (8) PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (81) 71 7 73 73 74 75 76 77 78 79 799 Printed: 11/7/11 34-49-46-4 AFR 11.xls Fire Prevention & Safety
1 Page 1 A BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 3, 11 B K (9) Page 1 47 48 49 5 51 5 53 54 55 56 57 58 59 6 61 6 63 64 65 66 67 68 69 7 71 7 73 74 75 76 77 Description Acct # Abolishment or Abatement of the Working Cash Fund 811 Transfer of Working Cash Fund Interest 81 Transfer Among Funds 813 Transfer of Interest 6 814 Transfer from Capital Project Fund to O&M Fund 815 Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to O&M Fund 816 Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds to Debt Service Fund 817 Taxes Pledged to Pay Principal on Capital Leases 841 Grants/Reimbursements Pledged to Pay Principal on Capital Leases 84 Other Revenues Pledged to Pay Principal on Capital Leases 843 Fund Balance Transfers Pledged to Pay Principal on Capital Leases 844 Taxes Pledged to Pay Interest on Capital Leases 851 Grants/Reimbursements Pledged to Pay Interest on Capital Leases 85 Other Revenues Pledged to Pay Interest on Capital Leases 853 Fund Balance Transfers Pledged to Pay Interest on Capital Leases 854 Taxes Pledged to Pay Principal on Revenue Bonds 861 Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds 86 Other Revenues Pledged to Pay Principal on Revenue Bonds 863 Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds 864 Taxes Pledged to Pay Interest on Revenue Bonds 871 Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds 87 Other Revenues Pledged to Pay Interest on Revenue Bonds 873 Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds 874 Taxes Transferred to Pay for Capital Projects 881 Grants/Reimbursements Pledged to Pay for Capital Projects 88 Other Revenues Pledged to Pay for Capital Projects 883 Fund Balance Transfers Pledged to Pay for Capital Projects 884 Transfer to Debt Service Fund to Pay Principal on ISBE Loans 891 Other Uses Not Classified Elsewhere 899 Total Other Uses of Funds Total Other Sources/Uses of Funds Fire Prevention & Safety 78 79 8 81 Excess of Receipts/Revenues and Other Sources of Funds (Over/Und Fund Balances - July 1, 1 Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) Fund Balances - June 3, 11 Printed: 11/7/11 34-49-46-4 AFR 11.xls
1 3 4 5 6 7 8 9 1 11 1 13 14 15 16 17 18 19 1 3 4 5 6 7 8 9 3 31 3 33 34 35 36 37 38 39 4 41 4 43 44 45 46 47 48 49 5 51 5 Page 9 STATEMENT OF REVENUES RECEIVED/REVENUES Page 9 FOR THE YEAR ENDING JUNE 3, 11 A B C D E F G H I J K (1) () (3) (4) (5) (6) (7) (8) (9) Description RECEIPTS/REVENUES FROM LOCAL SOURCES (1) AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY Acct # Educational Operations & Maintenance Debt Services Transportation Municipal Retirement/ Social Security Capital Projects Working Cash Tort Fire Prevention & Safety Designated Purposes Levies (111-11) 7 18,13,15 3,65,39 5,55,69 741, 611,61 78,66 4,4 Leasing Purposes Levy 8 113 Special Education Purposes Levy 114 149,477 FICA/Medicare Only Purposes Levies 115 611,6 Area Vocational Construction Purposes Levy 116 Summer School Purposes Levy 117 Other Tax Levies (Describe & Itemize) 119 66,473 Total Ad Valorem Taxes Levied By District 18,79,67 3,65,39 5,55,69 741, 1,88,994 78,66 4,4 PAYMENTS IN LIEU OF TAXES Mobile Home Privilege Tax 11 Payments from Local Housing Authorities 1 Corporate Personal Property Replacement Taxes 9 13 64,977 81,6 Other Payments in Lieu of Taxes (Describe & Itemize) 19 Total Payments in Lieu of Taxes 64,977 81,6 TUITION Regular - Tuition from Pupils or Parents (In State) 1311 Regular - Tuition from Other Districts (In State) 131 Regular - Tuition from Other Sources (In State) 1313 Regular - Tuition from Other Sources (Out of State) 1314 Summer Sch - Tuition from Pupils or Parents (In State) 131 46,33 Summer Sch - Tuition from Other Districts (In State) 13 Summer Sch - Tuition from Other Sources (In State) 133 Summer Sch - Tuition from Other Sources (Out of State) 134 CTE - Tuition from Pupils or Parents (In State) 1331 CTE - Tuition from Other Districts (In State) 133 CTE - Tuition from Other Sources (In State) 1333 CTE - Tuition from Other Sources (Out of State) 1334 Special Ed - Tuition from Pupils or Parents (In State) 1341 5 Special Ed - Tuition from Other Districts (In State) 134 Special Ed - Tuition from Other Sources (In State) 1343 Special Ed - Tuition from Other Sources (Out of State) 1344 Adult - Tuition from Pupils or Parents (In State) 1351 Adult - Tuition from Other Districts (In State) 135 Adult - Tuition from Other Sources (In State) 1353 Adult - Tuition from Other Sources (Out of State) 1354 Total Tuition 46,733 TRANSPORTATION FEES Regular -Transp Fees from Pupils or Parents (In State) 1411 Regular - Transp Fees from Other Districts (In State) 141 Regular - Transp Fees from Other Sources (In State) 1413 Regular - Transp Fees from Co-curricular Activities (In State) 1415 Regular Transp Fees from Other Sources (Out of State) 1416 Summer Sch - Transp. Fees from Pupils or Parents (In State) 141 Summer Sch - Transp. Fees from Other Districts (In State) 14 Summer Sch - Transp. Fees from Other Sources (In State) 143 Summer Sch - Transp. Fees from Other Sources (Out of State) 144 CTE - Transp Fees from Pupils or Parents (In State) 1431 CTE - Transp Fees from Other Districts (In State) 143 Printed: 11/7/11 34-49-46-4 AFR 11.xls
1 Page 1 Acct Operations & Description Educational # Maintenance 53 54 55 56 57 58 59 6 61 6 63 64 EARNINGS ON INVESTMENTS 65 66 67 68 FOOD SERVICE 69 Sales to Pupils - Lunch 1611 463,568 7 Sales to Pupils - Breakfast 161 71 Sales to Pupils - A la Carte 1613 7 Sales to Pupils - Other (Describe & Itemize) 1614 73 Sales to Adults 16 1,61 74 Other Food Service (Describe & Itemize) 169 75 Total Food Service 465,189 76 DISTRICT/SCHOOL ACTIVITY INCOME 77 Admissions - Athletic 1711 78 Admissions - Other (Describe & Itemize) 1719 79 8 81 8 83 84 85 86 87 88 89 9 91 9 93 94 95 96 97 98 99 1 11 1 13 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 11 A B C D E F G H I J K (1) () (3) (4) (5) (6) (7) (8) (9) Municipal Debt Services Transportation Retirement/ Capital Projects Working Cash Tort Social Security CTE - Transp Fees from Other Sources (In State) 1433 CTE - Transp Fees from Other Sources (Out of State) 1434 Special Ed - Transp Fees from Pupils or Parents (In State) 1441 Special Ed - Transp Fees from Other Districts (In State) 144 Special Ed - Transp Fees from Other Sources (In State) 1443 Special Ed - Transp Fees from Other Sources (Out of State) 1444 Adult - Transp Fees from Pupils or Parents (In State) 1451 Adult - Transp Fees from Other Districts (In State) 145 Adult - Transp Fees from Other Sources (In State) 1453 Adult - Transp Fees from Other Sources (Out of State) 1454 Total Transportation Fees Page 1 Fire Prevention & Safety Interest on Investments 151 36,36 7,637,537 Gain or Loss on Sale of Investments 15 Total Earnings on Investments 36,36 7,637,537 Fees 17 119,487 Book Store Sales 173 16 Other District/School Activity Revenue (Describe & Itemize) 179 36,79 Total District/School Activity Income 156,93 TEXTBOOK INCOME Rentals - Regular Textbooks 1811 3,933 Rentals - Summer School Textbooks 181 Rentals - Adult/Continuing Education Textbooks 1813 Rentals - Other (Describe & Itemize) 1819 Sales - Regular Textbooks 181 Sales - Summer School Textbooks 18 Sales - Adult/Continuing Education Textbooks 183 Sales - Other (Describe & Itemize) 189 Other (Describe & Itemize) 189 Total Textbook Income 3,933 OTHER REVENUE FROM LOCAL SOURCES Rentals 191 5,67 Contributions and Donations from Private Sources 19 Impact Fees from Municipal or County Governments 193 8 58 Services Provided Other Districts 194 Refund of Prior Years' Expenditures 195 85,885,5 543 4 11,344 Payments of Surplus Moneys from TIF Districts 196 164,731 Drivers' Education Fees 197 Proceeds from Vendors' Contracts 198 School Facility Occupation Tax Proceeds 1983 Printed: 11/7/11 34-49-46-4 AFR 11.xls
1 14 15 16 17 18 19 11 111 11 113 114 Page 11 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 11 A B C D E F G H I J K (1) () (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security Payment from Other Districts 1991,859 Sale of Vocational Projects 199 5,79 Other Local Fees 1993 198,589 Other Local Revenues (Describe & Itemize) 1999 6,98 4,93 Total Other Revenue from Local Sources 537,641 96,1 543 4 58 11,344 Total Receipts/Revenues from Local Sources 1 19,819,69 3,79,8 5,55,69 741,563 1,37,598 1,45 78,66 35,744 FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT () Flow-through Revenue from State Sources 1 Flow-through Revenue from Federal Sources Other Flow-Through (Describe & Itemize) 3 Total Flow-Through Receipts/Revenues from One District to Another District RECEIPTS/REVENUES FROM STATE SOURCES (3) 115 116 UNRESTRICTED GRANTS-IN-AID 117 118 119 General State Aid- Sec. 18-8.5 General State Aid - Hold Harmless/Supplemental Reorganization Incentives (Accounts 35-31) 31 3 35 7,475,744 59,888 75,31 Other Unrestricted Grants-In-Aid from State Sources 399 1 11 (Describe & Itemize) Total Unrestricted Grants-In-Aid 7,475,744 59,888 75,31 1 RESTRICTED GRANTS-IN-AID 13 14 15 SPECIAL EDUCATION Special Education - Private Facility Tuition Special Education - Extraordinary 31 315 38,533 536,145 16 17 18 19 13 131 13 133 134 135 136 137 138 139 14 141 14 143 144 145 146 147 148 149 Special Education - Personnel 311 1,4,75 Special Education - Orphanage - Individual 31 6,4 Special Education - Orphanage - Summer 313 Special Education - Summer School 3145 1,657 Special Education - Other (Describe & Itemize) 3199 Total Special Education 1,83,1 CAREER AND TECHNICAL EDUCATION (CTE) CTE - Technical Education - Tech Prep 3 CTE - Secondary Program Improvement (CTEI) 3 CTE - WECEP 35 CTE - Agriculture Education 335 CTE - Instructor Practicum 34 CTE - Student Organizations 37 CTE - Other (Describe & Itemize) 399 Total Career and Technical Education BILINGUAL EDUCATION Bilingual Ed - Downstate - TPI and TBE 335 55,777 Bilingual Education Downstate - Transitional Bilingual Education 331 Total Bilingual Ed 55,777 State Free Lunch & Breakfast 336 11,84 School Breakfast Initiative 3365 Driver Education 337 Adult Ed (from ICCB) 341 Adult Ed - Other (Describe & Itemize) 3499 Page 11 Printed: 11/7/11 34-49-46-4 AFR 11.xls
Page 1 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 11 A B C D E F G H I J K 1 (1) () (3) (4) (5) (6) (7) (8) (9) Municipal Acct Operations & Fire Prevention Description Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security 15 151 15 153 154 155 156 157 158 159 16 161 16 163 164 165 166 167 168 169 17 171 TRANSPORTATION Transportation - Regular/Vocational Transportation - Special Education Transportation - Other (Describe & Itemize) Total Transportation Learning Improvement - Change Grants Scientific Literacy Truant Alternative/Optional Education Early Childhood - Block Grant Reading Improvement Block Grant Reading Improvement Block Grant - Reading Recovery Continued Reading Improvement Block Grant Continued Reading Improvement Block Grant (% Set Aside) Chicago General Education Block Grant Chicago Educational Services Block Grant School Safety & Educational Improvement Block Grant Technology - Learning Technology Centers State Charter Schools Extended Learning Opportunities - Summer Bridges Infrastructure Improvements - Planning/Construction School Infrastructure - Maintenance Projects Other Restricted Revenue from State Sources (Describe & Itemize) 35 351 3599 361 366 3695 375 3715 37 375 376 3766 3767 3775 378 3815 385 39 395 3999 73,95 5,195 3,458 1,33,46 1,555,74 7,9 17 Total Restricted Grants-In-Aid 1,978,839 1,58,733 173 Total Receipts from State Sources 3 9,454,583,11,61 75,31 Page 1 174 RECEIPTS/REVENUES FROM FEDERAL SOURCES (4) 175 UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM F 176 Federal Impact Aid Other Unrestricted Grants-In-Aid Received Directly from the Fed Govt 41 49 177 (Describe & Itemize) 178 Total Unrestricted Grants-In-Aid Received Directly 179 RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FED 18 181 18 Head Start Construction (Impact Aid) MAGNET 445 45 46 Other Restricted Grants-In-Aid Received Directly from the Federal Govt 49 183 (Describe & Itemize) 184 Total Restricted Grants-In-Aid Received Directly from Federal Govt 185 186 187 188 189 19 191 19 193 194 195 RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT TITLE V Title V - Innovation and Flexibility Formula 41 Title V - District Projects 415 Title V - Rural & Low Income Schools 417 Title V - Other (Describe & Itemize) 4199 Total Title V FOOD SERVICE Breakfast Start-Up 4 National School Lunch Program 41 331,679 Special Milk Program 415 Printed: 11/7/11 34-49-46-4 AFR 11.xls
1 196 197 198 199 1 3 4 5 6 7 8 9 1 11 1 13 14 15 16 17 18 19 1 3 4 5 6 7 8 9 3 31 3 33 34 35 36 37 38 39 4 41 4 43 44 45 46 47 Page 13 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 11 A B C D E F G H I J K (1) () (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security School Breakfast Program 4 56,339 Summer Food Service Admin/Program 45 Child & Adult Care Food Program 46 Fresh Fruits & Vegetables 44 Food Service - Other (Describe & Itemize) 499 Total Food Service 388,18 TITLE I Title I - Low Income 43,137 13, Title I - Low Income - Neglected, Private 435 Title I - Comprehensive School Reform 433 Title I - Reading First 4334 Title I - Even Start 4335 Title I - Reading First SEA Funds 4337 Title I - Migrant Education 434 Title I - Other (Describe & Itemize) 4399 Total Title I,137 13, TITLE IV Title IV - Safe & Drug Free Schools - Formula 44 1,35 Title IV - 1st Century 441 Title IV - Other (Describe & Itemize) 4499 Total Title IV 1,35 FEDERAL - SPECIAL EDUCATION Fed - Spec Education - Preschool Flow-Through 46 16,796 Fed - Spec Education - Preschool Discretionary 465 Fed - Spec Education - IDEA - Flow Through/Low Incidence 46 39,164 Fed - Spec Education - IDEA - Room & Board 465 Fed - Spec Education - IDEA - Discretionary 463 Fed - Spec Education - IDEA - Other (Describe & Itemize) 4699 Total Federal - Special Education 35,96 CTE - PERKINS CTE - Perkins - Title IIIE - Tech Prep 477 CTE - Other (Describe & Itemize) 4799 Total CTE - Perkins Federal - Adult Education 481 ARRA - General State Aid - Education Stabilization 485 ARRA - Title I - Low Income 4851 ARRA - Title I - Neglected, Private 485 ARRA - Title I - Delinquent, Private 4853 ARRA - Title I - School Improvement (Part A) 4854 ARRA - Title I - School Improvement (Section 13g) 4855 ARRA - IDEA - Part B - Preschool 4856 31,58 ARRA - IDEA - Part B - Flow-Through 4857 515,8 1,18 ARRA - Title IID - Technology-Formula 486 ARRA - Title IID - Technology-Competitive 4861 ARRA - McKinney - Vento Homeless Education 486 ARRA - Child Nutrition Equipment Assistance 4863 Impact Aid Formula Grants 4864 Impact Aid Competitive Grants 4865 Qualified Zone Academy Bond Tax Credits 4866 Qualified School Construction Bond Credits 4867 Build America Bond Tax Credits 4868 Build America Bond Interest Reimbursement 4869 Page 13 Printed: 11/7/11 34-49-46-4 AFR 11.xls
1 48 49 5 51 5 53 54 55 56 57 58 59 6 61 6 63 64 65 66 67 68 69 7 Page 14 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 3, 11 A B C D E F G H I J K (1) () (3) (4) (5) (6) (7) (8) (9) Description Municipal Acct Operations & Fire Prevention Educational Debt Services Transportation Retirement/ Capital Projects Working Cash Tort # Maintenance & Safety Social Security ARRA - General State Aid - Other Govt Services Stabilization 487 Other ARRA Funds - II 4871 Other ARRA Funds - III 487 Other ARRA Funds - IV 4873 Other ARRA Funds - V 4874 ARRA - Early Childhood 4875 Other ARRA Funds VII 4876 Other ARRA Funds VIII 4877 Other ARRA Funds IX 4878 Other ARRA Funds X 4879 Other ARRA Funds XI 488 447,737 Total Stimulus Programs 995,117 1,18 Advanced Placement Fee/International Baccalaureate 494 Emergency Immigrant Assistance 495 3,45 Title III - English Language Acquisition 499 46,843, Learn & Serve America 491 McKinney Education for Homeless Children 49 Title II - Eisenhower Professional Development Formula 493 Title II - Teacher Quality 493 9,116 Federal Charter Schools 496 Medicaid Matching Funds - Administrative Outreach 4991 1,749 Medicaid Matching Funds - Fee-for-Service Program 499 13,97 Other Restricted Revenue from Federal Sources (Describe & Itemize) 4998 Page 14 71 Total Restricted Grants-In-Aid Received from the Fedederal Govt Thr,38,37 34,18 7 Total Receipts/Revenues from Federal Sources 4,38,37 37 34,18 73 Total Direct Receipts/Revenues 31,58,539 3,79,8 5,55,69,888,364 1,37,598 1,45 78,66 311,56 Printed: 11/7/11 34-49-46-4 AFR 11.xls
1 Page 15 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 11 A B C D E F G H I J K (1) () (3) (4) (5) (6) (7) (8) (9) Description Funct # Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Termination Benefits Total Page 15 3 4 5 6 7 8 9 1 11 1 13 14 15 16 17 18 19 1 3 4 5 6 7 8 9 3 31 3 33 34 35 36 37 38 39 4 41 4 43 44 45 46 47 48 49 5 51 5 1 - EDUCATIONAL FUND (ED) INSTRUCTION (ED) Regular Programs 11 1,897,46 1,481,59 37,5,3 3,15,68 1,759,65 Pre-K Programs 115 4,155 11,4 1,37 61,86 Special Education Programs (Functions 1-1) 1 3,798,849 813,54 59 59,964,15 5,35 4,68,44 Special Education Programs Pre-K 15 68,35 166,449 6,446 78,93 Remedial and Supplemental Programs K-1 15 1,35,47 1,6 31,98 4,857 9,747 1,53,35 Remedial and Supplemental Programs Pre-K 175 Adult/Continuing Education Programs 13 CTE Programs 14 Interscholastic Programs 15 1,86 4,478 1,957 74 475 9,51 Summer School Programs 16 54,491 1,33 1,95 57,19 Gifted Programs 165 Driver's Education Programs 17 Bilingual Programs 18 8,99 117,1 1,95 4,14 963,444 Truant Alternative & Optional Programs 19 1,653 1,653 Pre-K Programs - Private Tuition 191 Regular K-1 Programs - Private Tuition 1911 Special Education Programs K-1 - Private Tuition 191 448,56 448,56 Special Education Programs Pre-K - Tuition 1913 Remedial/Supplemental Programs K-1 - Private Tuition 1914 Remedial/Supplemental Programs Pre-K - Private Tuition 1915 Adult/Continuing Education Programs - Private Tuition 1916 CTE Programs - Private Tuition 1917 Interscholastic Programs - Private Tuition 1918 Summer School Programs - Private Tuition 1919 Gifted Programs - Private Tuition 19 Bilingual Programs - Private Tuition 191 Truants Alternative/Optional Ed Progms - Private Tuition 19 Total Instruction 1 1 17,649,75,817,394 1,511 55,396 9,6 453,336 37,75 1,55,43 SUPPORT SERVICES (ED) SUPPORT SERVICES - PUPILS Attendance & Social Work Services 11 954,97 13,311 314 1,77,7 Guidance Services 1 Health Services 13,636 64,11 11,79 5,517 34,156 Psychological Services 14 8,77 44,367 41 58 35,65 Speech Pathology & Audiology Services 15 548,673 76,66 118,55,91,86 749,585 Other Support Services - Pupils (Describe & Itemize) 19 4,85 44,53 357,67 467,75 Total Support Services - Pupils 1,46,488 353,38 131,54 11,74,86,94,48 SUPPORT SERVICES - INSTRUCTIONAL STAFF Improvement of Instruction Services 1 6,8 59,34 76,635 1,39 383,368 Educational Media Services 767,4 1,799 46 3,79 4,3 877,167 Assessment & Testing 3 16,59 16,59 Total Support Services - Instructional Staff 993,1 16,13 93,73 4,48 4,3 1,77,17 SUPPORT SERVICES - GENERAL ADMINISTRATION Board of Education Services 31 19,89 1,779 146,87 1,47 13,697 183,667 Executive Administration Services 3 196,111 4,831 1,65 1,953 9,74 1,758 64,44 Special Area Administration Services 33 168,335 33,65 4,464 9,54 1,93,694 57,915 Tort Immunity Services 36-37 13,533 13,533 Total Support Services - General Administration 3 384,338 78,35 34,934 1,884 4,714 4,45 89,557 Printed: 11/7/11 34-49-46-4 AFR 11.xls
Page 16 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 11 Page 16 A B C D E F G H I J K 1 (1) () (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Description Funct # Salaries Capital Outlay Other Objects Non-Capitalized Termination Benefits Services Materials Equipment Benefits Total 53 54 SUPPORT SERVICES - SCHOOL ADMINISTRATION Office of the Principal Services 41 1,84,76 51,765 3,84 9,677 4,87,511 1,574,1 55 Other Support Services - School Admin (Describe & Itemize) 49 56 Total Support Services - School Administration 4 1,84,76 51,765 3,84 9,677 4,87,511 1,574,1 57 58 SUPPORT SERVICES - BUSINESS Direction of Business Support Services 51 7,9 15,37 7,356 94,755 59 Fiscal Services 5 95,553 34,41 99,388 6,81,63 99 438,556 6 Operation & Maintenance of Plant Services 54 61 Pupil Transportation Services 55 6 Food Services 56 4,471 9,549 661,86,6 697,87 63 Internal Services 57 476,494 71,149 547,643 64 Total Support Services - Business 5 39,116 59,68 1,37,78 79,456,63 99 7,356 1,778,86 65 66 SUPPORT SERVICES - CENTRAL Direction of Central Support Services 61 67 Planning, Research, Development, & Evaluation Services 6 68 Information Services 63 69 Staff Services 64 115,44 1,81 17,15 7 Data Processing Services 66 381,13 7,68 169,957 65,559 43,995 8,769 959,973 71 Total Support Services - Central 6 381,13 185,74 18,38 65,559 43,995 8,769 1,87,98 7 Other Support Services (Describe & Itemize) 9 73 Total Support Services 5,861,151 1,9,153 1,95,811 3,58 43,995 31,64 4,549 7,867 9,451,8 74 COMMUNITY SERVICES (ED) 3 11,545 5,88 17,45 75 76 77 PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED) PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs 411 78 Payments for Special Education Programs 41 79 8 81 8 83 84 85 Payments for Adult/Continuing Education Programs 413 Payments for CTE Programs 414 Payments for Community College Programs 417 Other Payments to In-State Govt. Units (Describe & Itemize) 419 Total Payments to Dist & Other Govt Units (In-State) 41 Payments for Regular Programs - Tuition 41 Payments for Special Education Programs - Tuition 4 88,68 88,68 86 87 88 89 9 91 9 93 Payments for Adult/Continuing Education Programs - Tuition 43 Payments for CTE Programs - Tuition 44 Payments for Community College Programs - Tuition 47 Payments for Other Programs - Tuition 48 Other Payments to In-State Govt Units 49 Total Payments to Other District & Govt Units -Tuition (In State) 4 88,68 88,68 Payments for Regular Programs - Transfers 431 Payments for Special Education Programs - Transfers 43 94 Payments for Adult/Continuing Ed Programs - Transfers 433 Printed: 11/7/11 34-49-46-4 AFR 11.xls
1 95 96 97 98 99 1 11 1 13 14 15 16 17 18 19 11 111 11 113 114 115 Page 17 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 11 A B C D E F G H I J K (1) () (3) (4) (5) (6) (7) (8) (9) Description Funct # Salaries Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Objects Non-Capitalized Equipment Termination Benefits Payments for CTE Programs - Transfers 434 Payments for Community College Program - Transfers 437 Payments for Other Programs - Transfers 438 Other Payments to In-State Govt Units - Transfers 439 1,793 1,793 Total Payments to Other District & Govt Units - 43 Transfers (In-State) 1,793 1,793 Payments to Other Dist & Govt Units (Out-of-State) 44 Total Payments to Other District & Govt Units 4 884,41 884,41 DEBT SERVICES (ED) DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 511 Tax Anticipation Notes 51 Corporate Personal Prop. Repl. Tax Anticipation Notes 513 State Aid Anticipation Certificates 514 Other Interest on Short-Term Debt 515 Total Interest on Short-Term Debt 51 Debt Services - Interest on Long-Term Debt 5 Total Debt Services 5 PROVISIONS FOR CONTINGENCIES (ED) 6 Total Direct Disbursements/Expenditures 3,51,93 3,97,547 1,976,867 734,334 53,57 1,369,361 78,31 7,867 31,858,437 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures (75,898) 116 - OPERATIONS & MAINTENANCE FUND (O&M) 117 SUPPORT SERVICES (O&M) 118 SUPPORT SERVICES - PUPILS 119 Other Support Services - Pupils (Describe & Itemize) 19 1 SUPPORT SERVICES - BUSINESS 11 Direction of Business Support Services 51 1 Facilities Acquisition & Construction Services 53 13 Operation & Maintenance of Plant Services 54 85,514 197,95 1,47,844 886,931 1,78,668 1,315 8,976 4,677, 14 Pupil Transportation Services 55 15 Food Services 56 16 Total Support Services - Business 5 85,514 197,95 1,47,844 886,931 1,78,668 1,315 8,976 4,677, 17 Other Support Services (Describe & Itemize) 9 18 Total Support Services 85,514 197,95 1,47,844 886,931 1,78,668 1,315 8,976 4,677, 19 COMMUNITY SERVICES (O&M) 3 13 PAYMENTS TO OTHER DIST & GOVT UNITS (O&M) 131 PAYMENTS TO OTHER GOVT UNITS (IN-STATE) 13 Payments for Special Education Programs 41 133 Payments for CTE Programs 414 134 135 136 137 138 139 14 141 Other Payments to In-State Govt. Units 419 (Describe & Itemize) Total Payments to Other Govt. Units (In-State) 41 Payments to Other Govt. Units (Out of State) 44 Total Payments to Other Dist & Govt Units 4 DEBT SERVICES (O&M) 5 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 511 Tax Anticipation Notes 51 Total Page 17 Printed: 11/7/11 34-49-46-4 AFR 11.xls
Page 18 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 3, 11 Page 18 A B C D E F G H I J K 1 (1) () (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Description Funct # Salaries Capital Outlay Other Objects Non-Capitalized Termination Benefits Services Materials Equipment Benefits Total 14 143 144 145 146 147 Corporate Personal Prop. Repl. Tax Anticipation Notes State Aid Anticipation Certificates Other Interest on Short-Term Debt (Describe & Itemize) Total Debt Service - Interest on Short-Term Debt DEBT SERVICE - INTERST ON LONG-TERM DEBT Total Debt Services 513 514 515 51 5 5 148 PROVISIONS FOR CONTINGENCIES (O&M) 6 149 Total Direct Disbursements/Expenditures 15 Excess (Deficiency) of Receipts/Revenues/Over Disbursements/ 151 85,514 197,95 1,47,844 886,931 1,78,668 1,315 8,976 4,677, (948,17) 15 3 - DEBT SERVICES (DS) 153 PAYMENTS TO OTHER DIST & GOVT UNITS (DS) 154 DEBT SERVICES (DS) 4 5 155 156 157 158 159 16 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants Tax Anticipation Notes Corporate Personal Prop. Repl. Tax Anticipation Notes State Aid Anticipation Certificates Other Interest on Short-Term Debt (Describe & Itemize) 511 51 513 514 515 161 16 Total Debt Services - Interest On Short-Term Debt DEBT SERVICES - INTEREST ON LONG-TERM DEBT DEBT SERVICES - PAYMENTS OF PRINCIPAL ON LONG- 51 5 53,9,837,9,837 163 164 165 TERM DEBT (Lease/Purchase Principal Retired) 11 DEBT SERVICES - OTHER (Describe & Itemize) Total Debt Services 54 5 3,31,667 3,7 5,34,4 4 3,31,667 3,7 5,34,4 4 166 PROVISION FOR CONTINGENCIES (DS) 6 167 Total Disbursements/ Expenditures 5,34,4 5,34,4 168 169 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 181,486 17 4 - TRANSPORTATION FUND (TR) 171 SUPPORT SERVICES (TR) 17 173 174 175 176 177 SUPPORT SERVICES - PUPILS Other Support Services - Pupils (Describe & Itemize) SUPPORT SERVICES - BUSINESS Pupil Transportation Services Other Support Services (Describe & Itemize) Total Support Services 19 55 9 35,63 35,63 11,49 11,49,69,58,69,58 65,16 65,16 4,11 4,11,95,97,95,97 178 COMMUNITY SERVICES (TR) 179 PAYMENTS TO OTHER DIST & GOVT UNITS (TR) 3 18 181 18 183 184 185 PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs Payments for Special Education Programs Payments for Adult/Continuing Education Programs Payments for CTE Programs Payments for Community College Programs Other Payments to In-State Govt. Units 411 41 413 414 417 419 186 187 (Describe & Itemize) Total Payments to Other Govt. Units (In-State) 41 Printed: 11/7/11 34-49-46-4 AFR 11.xls