Accuracy Certification Statement - Edl › ab17 › 02 › 27 › 19 › 210905-52ee97a7-e65b-40f… · 50160 SOIN: All Governmental Fund General Obligation Bonds must include an

CERTIFICATION: By signing this page I agree that the electronic data submitted is a complete and accurate statement of the financial operations and status of the local education

agency for the fiscal year. It has been prepared in accordance with generally accepted accounting principles and established Commonwealth of PA reporting guidelines.

Chief School Administrator Signature

Board Secretary Signature

Date

Date

Contact Person

Contact Person E-mail Address

Contact Person Telephone Number

Contact Person Fax Number

JILL L SWANEY

[email protected]

(724)625-9030

(724)625-1060

Ext :1509

Printed 11/14/2016 3:22:32 PM

LEA Name :

104105003

Mars , PA 16046

Butler

Address :

SD

545 Route 228

Mars Area SD County :

AUN Number :

LEA Type :

Annual Financial Report

For Fiscal Year Ending

6/30/2016

Pennsylvania Department of Education

&

Office of Comptroller Operations

PDE-2056: Intermediate Unit

PDE-2057: School District, AVTS/CTC, Charter School, and Special Program Jointure

Accuracy Certification Statement

Page 1

CERTIFICATION: By signing this page I agree that the financial statements of the school have been properly audited as noted above pursuant to ArticleXXIV, and in the auditor's professional opinion, the Annual Financial Report (PDE-2057) submitted on the date referenced is materially consistent with theaudited financial statements.

Signature SignatureDate Date

Chief School Administrator Board Secretary

Contact Person

Contact Person E-mail Address

Contact Person Telephone Number

Contact Person Fax Number

JILL L SWANEY

[email protected]

(724)625-9030

(724)625-1060

Ext :1509

Auditing Firm:

Auditor Phone:

Auditor E-mail:

Auditor Contact Name:

Printed 11/14/2016 3:22:33 PM

Audit Certification

For Fiscal Year Ending 6/30/2016

(Pursuant to PA School Code Section 218(b))

Annual Financial Report:

LEA Name :

AUN Number :

County :

Audit Certification Due: 12/31/2016

Mars Area SD

104105003

Butler

This certification is applicable to:

Orig. Annual Financial Report submitted to Comptroller Operations: _________________

Annual Financial Report revisions submitted on: _______________

Date

Date

Page 2

Val Number Description Justification

13015 REG - Fund 40 – account 9300 must be > General Fund Expenditure account 5240-930.

Transfer Out: Fund 10, Expenditure 5240-930: $5,494,007.01 Transfer In: REG, Fund 40, Line 9300: $5,494,007.00

Rounding

50160 SOIN: All Governmental Fund General Obligation Bonds must include an amount for Interest Paid during Fiscal Year. Correct data or enter a justification.

1994B Bond -First payment is due 2020 year.

50180 SOIN: All Governmental Fund General Obligation Bonds must include an amount for Amount Due Within One Year (Principal and Interest). Correct data or enter a justification.

1994B Bond - First payment is due in 2020 year; 2011B and 2014B bonds are paid in full during the 2015-16 year

50440 SESS - 2260 Instruction and Curriculum Development Services: SESS Schedule amounts for Special Education vary from prior year by 40% or more. Correct the data or enter a justification.

SESS Schedule 2260: $46,987.10 Prior Year SESS Schedule 2260: $28,246.07

Increase in special education staff.

50450 SESS - 2350 Legal and Accounting Services: SESS Schedule amounts for Special Education vary from prior year by 40% or more. Correct the data or enter a justification.

SESS Schedule 2350: $9,112.70 Prior Year SESS Schedule 2350: $19,257.07

Total district legal costs are reduced from last year.

2015-2016 Annual Financial Report - 06/30/2016 Fiscal Year End Validations

Page - 1 of 1

LEA : 104105003 Mars Area SD

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Page 3

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 5,217,031

0110 Investments

0120 Taxes Receivable 747,171

0130 Due From Other Funds 486,500

0141 Due From Other Governments 2,256,458

0142 State Revenue Receivable

0143 Federal Revenue Receivable

0145 Other Intergovernmental Revenue Receivable

0146 Due from Primary Government

0147 Due from Component Unit

0150 Other Receivables 153,347

0170 Inventories

0180 Prepaid Expenses (Expenditures) 2,674

0190 Other Current Assets

Total Assets $8,863,181

0910 Deferred Outflows of Resources

Total Assets And Deferred Outflows Of Resources $8,863,181

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG)

Page - 1 of 4


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Page 4

Amounts Expressed in Whole Dollars Capital Reserve (1431)(32)

Other Capital Projects Fund

(39)

Debt Service(40)

Permanent(90)

Total Governmental Funds


Assets

0100 Cash and Cash Equivalents 14,482,055 19,699,086

0110 Investments

0120 Taxes Receivable 747,171

0130 Due From Other Funds 5,000 491,500

0141 Due From Other Governments 2,256,458



0145 Other Intergovernmental Revenue Receivable



0150 Other Receivables 153,347

0170 Inventories

0180 Prepaid Expenses (Expenditures) 895,374 898,048


Total Assets $15,382,429 $24,245,610


Total Assets And Deferred Outflows Of Resources $15,382,429 $24,245,610


Page - 2 of 4


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Page 5






(31)

Liabilities And Deferred Inflows Of Resources And Fund Balances

Liabilities

0400 Due to Other Funds 63,242

0411 Due to Other Governments

0412 Due to Primary Government

0413 Due to Component Unit

0420 Accounts Payable 2,187,052

0430 Contracts Payable

0440 Current Portion of Long-Term Debt

0450 Short-Term Payables

0461 Accrued Salaries and Benefits 2,090,891

0462 Payroll Deductions and Withholding

0480 Unearned Revenues

0490 Other Current Liabilities 57,366

Total Liabilities $4,398,551

0950 Deferred Inflows of Resources 396,144

Fund Balances

0810 Nonspendable Fund Balance

0820 Restricted Fund Balance

0830 Committed Fund Balance

0840 Assigned Fund Balance 2,006,718

0850 Unassigned Fund Balance 2,061,768

Total Fund Balances $4,068,486

Total Liabilities, Deferred Inflows Of Resources And Fund Balances $8,863,181


Page - 3 of 4


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Page 6



(39)

Debt Service(40)

Permanent(90)


Liabilities And Deferred Inflows Of Resources And Fund Balances

Liabilities

0400 Due to Other Funds 486,500 549,742




0420 Accounts Payable 234,796 2,421,848

0430 Contracts Payable 67,788 67,788



0461 Accrued Salaries and Benefits 2,090,891



0490 Other Current Liabilities 57,366

Total Liabilities $789,084 $5,187,635

0950 Deferred Inflows of Resources 396,144

Fund Balances

0810 Nonspendable Fund Balance

0820 Restricted Fund Balance 9,928,665 9,928,665

0830 Committed Fund Balance

0840 Assigned Fund Balance 4,664,680 6,671,398

0850 Unassigned Fund Balance 2,061,768

Total Fund Balances $14,593,345 $18,661,831

Total Liabilities, Deferred Inflows Of Resources And Fund Balances $15,382,429 $24,245,610


Page - 4 of 4


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Page 7






(31)

Revenues

6000 Revenue from Local Sources 31,344,681

7000 Revenue from State Sources 12,407,365

8000 Revenue from Federal Sources 15,000

Total Revenues $43,767,046

Expenditures

1000 Instruction 23,741,547

2000 Support Services 13,359,898

3000 Operation of Non-Instructional Services 1,279,490

4000 Facilities Acquisition, Construction and Improvement Services

5110 Debt Service

5130 Refund of Prior Year Revenues / Receipts

5140 Short-Term Borrowing – Interest and Costs

Total Expenditures $38,380,935

Excess (Deficiency) Of Revenues Over Expenditures $5,386,111

Other Financing Sources (Uses)

9110 Face Value of Bonds Issued

9120 Proceeds from Refunding of Bonds

9130 Bond Premiums

9200 Proceeds from Extended-Term Financing

9300 Interfund Transfers - IN

9400 Sale of or Compensation for Loss of Fixed Assets

9710 Transfers from Component Units

9720 Transfers from Primary Governments

9910 Other Financing Sources Not Listed in the 9000 Series

9990 Insurance Recoveries

5120 Debt Service – Refunded Bonds

5150 Bond Discounts

5200 Interfund Transfers – Out 5,499,007

5300 Transfers Out to Component Units/Primary Governments

Total Other Financing Sources (Uses) ($5,499,007)

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)

Page - 1 of 4


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Page 8



(39)

Debt Service(40)

Permanent(90)


Revenues

6000 Revenue from Local Sources 94,297 2 31,438,980

7000 Revenue from State Sources 12,407,365

8000 Revenue from Federal Sources 15,000

Total Revenues $94,297 $2 $43,861,345

Expenditures

1000 Instruction 23,741,547

2000 Support Services 478,937 13,838,835

3000 Operation of Non-Instructional Services 1,279,490

4000 Facilities Acquisition, Construction and Improvement Services 1,063,988 1,063,988

5110 Debt Service 5,494,009 5,494,009

5130 Refund of Prior Year Revenues / Receipts

5140 Short-Term Borrowing – Interest and Costs

Total Expenditures $1,542,925 $5,494,009 $45,417,869

Excess (Deficiency) Of Revenues Over Expenditures ($1,448,628) ($5,494,007) ($1,556,524)

Other Financing Sources (Uses)

9110 Face Value of Bonds Issued 9,915,000 9,915,000

9120 Proceeds from Refunding of Bonds

9130 Bond Premiums 80,975 80,975

9200 Proceeds from Extended-Term Financing

9300 Interfund Transfers - IN 5,000 5,494,007 5,499,007

9400 Sale of or Compensation for Loss of Fixed Assets

9710 Transfers from Component Units

9720 Transfers from Primary Governments

9910 Other Financing Sources Not Listed in the 9000 Series

9990 Insurance Recoveries

5120 Debt Service – Refunded Bonds

5150 Bond Discounts

5200 Interfund Transfers – Out 5,499,007


Total Other Financing Sources (Uses) $10,000,975 $5,494,007 $9,995,975


Page - 2 of 4


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Page 9

Net Change In Fund Balances ($112,896)

Fund Balance

0001 Fund Balance - Beginning of Fiscal Year 4,181,382






(31)

Special And Extraordinary Items

9920 Special Items – Gains

9930 Extraordinary Items – Gains

5520 Special Items – Losses

5530 Extraordinary Items – Losses

Fund Balance - End Of Year $4,068,486


Page - 3 of 4


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Page 10

Net Change In Fund Balances $8,552,347 $8,439,451

Fund Balance

0001 Fund Balance - Beginning of Fiscal Year 6,040,998 10,222,380



(39)

Debt Service(40)

Permanent(90)


Special And Extraordinary Items





Fund Balance - End Of Year $14,593,345 $18,661,831


Page - 4 of 4


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Page 11

Amounts Expressed in Whole Dollars Food Service(51)

Child Care Operations

(52)

Other Enterprise(58)

TOTAL Internal Service(60)


Current Assets

0100 Cash and Cash Equivalents 30,813 30,813

0110 Investments

0130 Due From Other Funds 58,242 58,242

0141 Due From Other Governments 10,943 10,943





0150 Other Receivables

0170 Inventories 3,520 3,520

0180 Prepaid Expenses (Expenditures)


Total Current Assets $103,518 $103,518

Noncurrent Assets

0211 Land

0212 Site Improvements (Net)

0220 Buildings and Building Improvements (Net)

0230 Machinery, Equipment and Furniture (Net) 34,737 34,737

0250 Construction in Progress

0260 Long Term Prepayments

0290 Other Noncurrent Assets

Total Noncurrent Assets $34,737 $34,737

0910 Deferred Outflows of Resources 19,971 19,971

Total Assets And Deferred Outflows Of Resources $158,226 $158,226

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)


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Page 12


Child Care Operations

(52)



Liabilities And Deferred Inflows Of Resources And Net Position

Current Liabilities

0400 Due to Other Funds



0420 Accounts Payable 13,832 13,832




0461 Accrued Salaries and Benefits


0480 Unearned Revenues 3,520 3,520

0490 Other Current Liabilities 17,787 17,787

Total Current Liabilities $35,139 $35,139

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 159,156 159,156

0599 Other Long-Term Liabilities

Total Noncurrent Liabilities $159,156 $159,156

Total Liabilities $194,295 $194,295

0950 Deferred Inflows of Resources 977 977

Net Position

0791 Invested in Capital Assets, Net of Related Debt 34,737 34,737

0008 Restricted Net Position (0792 – 0798)

0799 Unrestricted Net Position (71,783) (71,783)

Total Net Position ($37,046) ($37,046)

Total Liabilities And Deferred Inflows Of Resources And Net Position $158,226 $158,226

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)


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Page 13


Child Care Operations(52)



Operating Revenues

6600 Food Service Revenue 478,451 478,451

0071 Charges for Services

0072 Other Operating Revenue 21,790 21,790

Total Operating Revenues $500,241 $500,241

Operating Expenses

100 Personnel Services – Salaries 47,261 47,261

200 Personnel Services – Employee Benefits 63,083 63,083

300 Purchased Professional and Technical Services

400 Purchased Property Services

500 Other Purchased Services 508,511 508,511

600 Supplies 31,327 31,327

740 Depreciation 3,473 3,473

810 Dues and Fees

890 Miscellaneous Expenditures 8,390 8,390

Total Operating Expenses $662,045 $662,045

Operating Income (Loss) ($161,804) ($161,804)

Non Operating Revenues (Expenses)

6500 Earnings on Investments 25 25

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 15,277 15,277

8000 Revenue from Federal Sources 96,023 96,023

820 Claims and Judgments Against the LEA

830 Interest

TOTAL Non Operating Revenues (Expenses) $111,325 $111,325

Income (Loss) Before Contributions And Transfers ($50,479) ($50,479)

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP)

Page - 1 of 2


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Page 14





Contributions, Transfers, and Special and Extraordinary Items

5200 Interfund Transfers – Out




9300 Interfund Transfers - IN

9500 Capital Contributions

9700 Transfers IN From Component Units/Primary Governments



Change In Net Position ($50,479) ($50,479)

0002 Net Position - Beginning of Fiscal Year 13,433 13,433

0003 Accounting Changes / Residual Equity Transfers

Net Position - End Of Year ($37,046) ($37,046)

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP)

Page - 2 of 2


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Page 15





Cash Flows From Operating Activities

0011 Cash Receipts From Users 477,493 477,493

0012 Cash Receipts From Assessments Made to Other Funds

0013 Cash Receipts From Earnings on Investments

0014 Cash Receipts From Other Operating Revenue 39,353 39,353

0015 Cash Payments To Employees For Services 75,414 75,414

0016 Cash Payments For Insurance Claims

0017 Cash Payments To Suppliers For Goods and Services 475,136 475,136

0018 Cash Payments For Other Operating Expenses 8,390 8,390

Net Cash Provided By (Used For) Operating Activities ($42,094) ($42,094)

Cash Flows From Non-Capital Financing Activities

0021 Receipts From Local Sources - 6000

0022 Receipts From State Sources - 7000 15,562 15,562

0023 Receipts From Federal Sources -8000 71,872 71,872

0024 Notes and Loans Received (Repaid)

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 $87,434 $87,434

Cash Flows From Investing Activities

0041 Earnings on Investments - 6500 25 25

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) (54,906) (54,906)

Net Cash Prov By (Used for) Investing Activities ($54,881) ($54,881)

Cash Flows From Capital and Related Financing Activities

0031 Payments For Fac Acq, Const, and Imp - 4000

0032 Gain / (Loss) on Sale of Fixed Assets - 6930

0033 Proceeds From Extended Term Financing - 9200

0034 Principal Paid on Financing Agreements

0035 Interest Paid on Financing Agreements - 5100-830

0036 (Inc) Dec in Contributed Capital

Net Cash Prov By (Used for) Capital and Related Financing Activities

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP)

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Page 16

Food Service(51)




Net Increase (Decrease) in Cash Flows (9,541) (9,541)

0004 Cash and Cash Equivalents Beginning of Year 40,354 40,354

Cash and Cash Equivalents at Year End $30,813 $30,813

Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities

0005 Operating Income (Loss) per REP (161,804) (161,804)

Adjustments

0051 Depreciation and Net Amortization 3,473 3,473

0052 Provision for Uncollectible Accounts

0053 Other Adjustments

Effect of Changes in Assets, Liabilities, Deferred Outflows and Deferred Inflows

0054 (Inc) Dec In Accounts Receivable (0120-0150) 40,793 40,793

0055 Advances to Other Funds (0160)

0056 (Inc) Dec in Inventories (0170) 27,640 27,640

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) 13,832 13,832

0060 Inc (Dec) in Accrued Salaries/Benefits (0461)

0065 Inc (Dec) in Net Pension Liabilities (0570) 34,930 34,930

0066 Inc (Dec) in Other Postemp Benefit Oblig (0560)

0061 Inc (Dec) in Payroll Deductions/Withholding (0462)

0062 Inc (Dec) in Unearned Revenue (0480)

0063 Inc (Dec) in Other Current or Noncurrent Liabilities (958) (958)

0067 Deferred Inflows (0950)

Total Adjustments $119,710 $119,710

Cash Provided By (Used for) Total ($42,094) ($42,094)


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Page 17

Explanation of Transaction and Balance Sheet Effect Amount

Total

COMBINED STATEMENT OF CASH FLOWS

SCHEDULE OF NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES


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Page 18

Amounts Expressed in Whole Dollars Private Purpose Trust(71)

Investment Trust(72)

Pension Trust(73)

Activity(81)


Assets

0100 Cash and Cash Equivalents

0110 Investments

0130 Due From Other Funds



0170 Inventories




0230 Machinery, Equipment and Furniture (Net)

Total Assets


Total Assets And Deferred Outflows Of Resources

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF)

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Page 19

Amounts Expressed in Whole Dollars Other Agency(89)

Discrete Component Units(98)


Total Fiduciary Funds


Assets

0100 Cash and Cash Equivalents 95,346 95,346

0110 Investments

0130 Due From Other Funds



0170 Inventories




0230 Machinery, Equipment and Furniture (Net)

Total Assets $95,346 $95,346


Total Assets And Deferred Outflows Of Resources $95,346 $95,346


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Page 20

Amounts Expressed in Whole Dollars Private Purpose Trust(71)

Investment Trust(72)

Pension Trust(73)

Activity(81)

Liabilities, Deferred Inflows Of Resources And Net Position

Liabilities





0420 Accounts Payable






0490 Other Current Liabilities

Total Liabilities

0950 Deferred Inflows of Resources

Net Position

0791 Invested in Capital Assets, Net of Related Debt


0799 Unrestricted Net Position

Total Net Position

Total Liabilities, Deferred Inflows Of Resources And Net Position


Page - 3 of 4


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Page 21

Amounts Expressed in Whole Dollars Other Agency(89)



Total Fiduciary Funds

Liabilities, Deferred Inflows Of Resources And Net Position

Liabilities





0420 Accounts Payable






0490 Other Current Liabilities 95,346 95,346

Total Liabilities $95,346 $95,346

0950 Deferred Inflows of Resources

Net Position

0791 Invested in Capital Assets, Net of Related Debt


0799 Unrestricted Net Position

Total Net Position

Total Liabilities, Deferred Inflows Of Resources And Net Position $95,346 $95,346


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Page 22

Revenue ReportedIn Current Year

Current YearTax Accrual

Prior YearTax Accrual

Taxes CollectedIn Current Year

Revenue from Local Sources

6111 Current Real Estate Taxes 23,055,210.97 23,055,210.97

6112 Interim Real Estate Taxes 408,947.38 20,907.90 33,834.65 421,874.13

6113 Public Utility Realty Taxes 32,859.12 32,859.12

6114 Payments in Lieu of Current Taxes - State / Local 293,502.14 293,502.14

6143 Current Act 511 Local Services Taxes 73,144.95 73,144.95

6151 Current Act 511 Earned Income Taxes 4,664,513.99 133,576.46 133,953.67 4,664,891.20

6153 Current Act 511 Real Estate Transfer Taxes 1,254,426.95 142,085.39 123,171.55 1,235,513.11

6411 Delinquent Real Estate Taxes 409,946.21 54,457.03 42,838.56 398,327.74

6451 Delinquent Act 511 Earned Income Taxes 164,431.00 164,431.00

6500 Earnings on Investments 23,448.83

6700 Revenues from LEA Activities 309,624.91

6832 Federal IDEA Revenue Received as Pass Through 299,414.00

6839 Federal Revenue Received from Other Sources 198,245.00

6910 Rentals 84,289.31

6920 Contributions and Donations from Private Sources 3,773.59

6941 Regular Day School Tuition 18,348.50

6991 Refunds of a Prior Year Expenditure 44,516.25

6999 Other Revenues Not Specified Above 6,038.24

TOTAL Revenue from Local Sources $31,344,681.34 $351,026.78 $333,798.43 $30,339,754.36

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV)

Page - 1 of 3


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General Fund (10)

Page 23


Revenue from State Sources

7110 Basic Education Funding 5,817,506.93

7160 Tuition for Orphans Subsidy 31,419.87

7271 Special Education funds for School-Aged Pupils 1,154,753.39

7311 Pupil Transportation Subsidy 748,117.60

7312 Nonpublic and Charter School Pupil Transportation Subsidy 166,733.99

7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy 877,006.64

7330 Health Services (Medical, Dental, Nurse, Act 25) 61,829.20

7340 State Property Tax Reduction Allocation 327,476.67

7505 Ready to Learn Block Grant 241,656.00

7810 State Share of Social Security and Medicare Taxes 686,489.85

7820 State Share of Retirement Contributions 2,294,374.67

TOTAL Revenue from State Sources $12,407,364.81


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General Fund (10)

Page 24


Revenue from Federal Sources

8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) 15,000.00

TOTAL Revenue from Federal Sources $15,000.00

TOTAL FROM ALL SOURCES $43,767,046.15 $351,026.78 $333,798.43 $30,339,754.36


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General Fund (10)

Page 25

Revenue from Local Sources 31,344,681.34

Revenue from State Sources 12,407,364.81

Revenue from Federal Sources 15,000.00

Other Financing Sources

TOTAL FROM ALL SOURCES $43,767,046.15

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS)

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General Fund (10)

Page 26

General Fund (10)

1000 Instruction Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 12,585,581.69

Total Personnel Services – Salaries $12,585,581.69

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 2,911,689.73220 Social Security Contributions 968,407.13230 PSERS Retirement Contributions 3,200,235.47240 Tuition Reimbursement 20,387.09250 Unemployment Compensation 27,893.15260 Workers’ Compensation 62,278.16

Total Personnel Services – Employee Benefits $7,190,890.73

300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 155,454.08329 Professional Educational Services – Other 252,979.21330 Other Professional Services 373,873.33390 Other Purchased Professional and Technical Services 171,966.09

Total Purchased Professional and Technical Services $954,272.71

400 Purchased Property Services430 Repairs and Maintenance Services 9,564.52440 Rentals 69,948.00

Total Purchased Property Services $79,512.52

500 Other Purchased Services510 Student Transportation Services 1,840.28530 Communications 928.63561 Tuition To Other School Districts Within the State 192,966.52562 Tuition To Pennsylvania Charter Schools 672,446.58563 Tuition To Nonpublic Schools 646,606.26564 Tuition To Career and Technology Centers 179,994.26567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 332,658.53569 Tuition – Other 11,414.48580 Travel 15,373.16

Total Other Purchased Services $2,054,228.70

600 Supplies610 General Supplies 276,532.14640 Books and Periodicals 344,025.23

Total Supplies $620,557.37

700 Property750 Equipment – Original and Additional 32,971.84760 Equipment – Replacement 7,970.50

Total Property $40,942.34

800 Other Objects810 Dues and Fees 15,560.64

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)

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General Fund (10)

1000 Instruction Total

800 Other Objects820 Claims and Judgments Against the LEA 200,000.00

Total Other Objects $215,560.64

Total 1000 Instruction $23,741,546.70


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Page 28

General Fund (10)

1100 Regular Programs – Elementary / Secondary Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 5,042,939.49 5,737,479.09 10,780,418.58

Total Personnel Services – Salaries $5,042,939.49 $5,737,479.09 $10,780,418.58

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 1,270,788.00 1,269,471.00 2,540,259.00220 Social Security Contributions 382,392.29 436,124.76 818,517.05230 PSERS Retirement Contributions 1,283,789.93 1,471,891.95 2,755,681.88240 Tuition Reimbursement 6,231.97 12,458.62 18,690.59250 Unemployment Compensation 1,516.00 1,470.00 2,986.00260 Workers’ Compensation 27,917.16 26,739.00 54,656.16

Total Personnel Services – Employee Benefits $2,972,635.35 $3,218,155.33 $6,190,790.68

300 Purchased Professional and Technical Services329 Professional Educational Services – Other 131,787.53 121,191.68 252,979.21390 Other Purchased Professional and Technical Services 122,907.96 49,058.13 171,966.09

Total Purchased Professional and Technical Services $254,695.49 $170,249.81 $424,945.30

400 Purchased Property Services430 Repairs and Maintenance Services 1,038.05 8,526.47 9,564.52440 Rentals 38,948.00 31,000.00 69,948.00

Total Purchased Property Services $39,986.05 $39,526.47 $79,512.52

500 Other Purchased Services510 Student Transportation Services 640.00 1,200.28 1,840.28530 Communications (302.35) (302.35)562 Tuition To Pennsylvania Charter Schools 178,399.52 494,047.06 672,446.58569 Tuition – Other 11,414.48 11,414.48580 Travel 1,625.42 1,475.10 3,100.52

Total Other Purchased Services $180,362.59 $508,136.92 $688,499.51

600 Supplies610 General Supplies 140,564.79 129,628.66 270,193.45640 Books and Periodicals 116,379.26 225,257.15 341,636.41

Total Supplies $256,944.05 $354,885.81 $611,829.86

700 Property750 Equipment – Original and Additional 2,782.85 30,188.99 32,971.84760 Equipment – Replacement (235.00) 8,205.50 7,970.50

Total Property $2,547.85 $38,394.49 $40,942.34

800 Other Objects810 Dues and Fees 2,976.49 12,010.15 14,986.64820 Claims and Judgments Against the LEA 200,000.00 200,000.00

Total Other Objects $2,976.49 $212,010.15 $214,986.64

Total 1100 Regular Programs – Elementary / Secondary $8,753,087.36 $10,278,838.07 $19,031,925.43


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Page 29

General Fund (10)

1110 Regular Programs Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 5,042,939.49 5,737,479.09 10,780,418.58

Total Personnel Services – Salaries $5,042,939.49 $5,737,479.09 $10,780,418.58

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 1,270,788.00 1,269,471.00 2,540,259.00220 Social Security Contributions 382,392.29 436,124.76 818,517.05230 PSERS Retirement Contributions 1,283,789.93 1,471,891.95 2,755,681.88240 Tuition Reimbursement 6,231.97 12,458.62 18,690.59250 Unemployment Compensation 1,516.00 1,470.00 2,986.00260 Workers’ Compensation 27,917.16 26,739.00 54,656.16

Total Personnel Services – Employee Benefits $2,972,635.35 $3,218,155.33 $6,190,790.68

300 Purchased Professional and Technical Services329 Professional Educational Services – Other 131,787.53 121,191.68 252,979.21390 Other Purchased Professional and Technical Services 122,907.96 49,058.13 171,966.09


400 Purchased Property Services430 Repairs and Maintenance Services 1,038.05 8,526.47 9,564.52440 Rentals 38,948.00 31,000.00 69,948.00


500 Other Purchased Services510 Student Transportation Services 640.00 1,200.28 1,840.28530 Communications (302.35) (302.35)562 Tuition To Pennsylvania Charter Schools 178,399.52 494,047.06 672,446.58569 Tuition – Other 11,414.48 11,414.48580 Travel 1,625.42 1,475.10 3,100.52



Total Supplies $256,944.05 $354,885.81 $611,829.86

700 Property750 Equipment – Original and Additional 2,782.85 30,188.99 32,971.84760 Equipment – Replacement (235.00) 8,205.50 7,970.50

Total Property $2,547.85 $38,394.49 $40,942.34

800 Other Objects810 Dues and Fees 2,976.49 12,010.15 14,986.64820 Claims and Judgments Against the LEA 200,000.00 200,000.00


Total 1110 Regular Programs $8,753,087.36 $10,278,838.07 $19,031,925.43


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Page 30

General Fund (10)

1200 Special Programs – Elementary / Secondary Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 867,851.33 797,721.98 1,665,573.31

Total Personnel Services – Salaries $867,851.33 $797,721.98 $1,665,573.31

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 164,860.50 172,583.23 337,443.73220 Social Security Contributions 65,354.81 73,870.61 139,225.42230 PSERS Retirement Contributions 218,427.88 190,056.09 408,483.97240 Tuition Reimbursement 1,696.50 1,696.50250 Unemployment Compensation 199.00 24,708.15 24,907.15260 Workers’ Compensation 3,622.00 3,366.00 6,988.00

Total Personnel Services – Employee Benefits $452,464.19 $466,280.58 $918,744.77

300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 18,191.08 137,263.00 155,454.08330 Other Professional Services 102,012.00 271,861.33 373,873.33


500 Other Purchased Services530 Communications 812.98 418.00 1,230.98561 Tuition To Other School Districts Within the State 86,450.37 106,516.15 192,966.52563 Tuition To Nonpublic Schools 108,891.00 238,301.26 299,414.00 646,606.26567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 149,092.27 183,566.26 332,658.53580 Travel 6,044.34 6,228.30 12,272.64

Total Other Purchased Services $351,290.96 $535,029.97 $299,414.00 $1,185,734.93

600 Supplies610 General Supplies 5,585.61 753.08 6,338.69640 Books and Periodicals 2,388.82 2,388.82

Total Supplies $7,974.43 $753.08 $8,727.51

800 Other Objects810 Dues and Fees 574.00 574.00

Total Other Objects $574.00 $574.00

Total 1200 Special Programs – Elementary / Secondary $1,800,357.99 $2,208,909.94 $299,414.00 $4,308,681.93


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Page 31

General Fund (10)

1240 Academic Support Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 53,342.95 79,766.12 133,109.07

Total Personnel Services – Salaries $53,342.95 $79,766.12 $133,109.07

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 12,682.00 38,045.00 50,727.00220 Social Security Contributions 4,043.90 6,081.30 10,125.20230 PSERS Retirement Contributions 13,783.82 20,611.49 34,395.31250 Unemployment Compensation 15.00 46.00 61.00260 Workers’ Compensation 279.00 836.00 1,115.00


Total 1240 Academic Support $84,146.67 $145,385.91 $229,532.58


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Page 32

General Fund (10)

1243 Gifted Support Elementary Secondary Federal Total





Total 1243 Gifted Support $84,146.67 $145,385.91 $229,532.58


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Page 33

General Fund (10)

1290 Special Programs - Other Support Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 152,178.50 134,538.23 286,716.73220 Social Security Contributions 61,310.91 67,789.31 129,100.22230 PSERS Retirement Contributions 204,644.06 169,444.60 374,088.66240 Tuition Reimbursement 1,696.50 1,696.50250 Unemployment Compensation 184.00 24,662.15 24,846.15260 Workers’ Compensation 3,343.00 2,530.00 5,873.00


300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 18,191.08 137,263.00 155,454.08330 Other Professional Services 102,012.00 271,861.33 373,873.33


500 Other Purchased Services530 Communications 812.98 418.00 1,230.98561 Tuition To Other School Districts Within the State 86,450.37 106,516.15 192,966.52563 Tuition To Nonpublic Schools 108,891.00 238,301.26 299,414.00 646,606.26567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 149,092.27 183,566.26 332,658.53580 Travel 6,044.34 6,228.30 12,272.64

Total Other Purchased Services $351,290.96 $535,029.97 $299,414.00 $1,185,734.93

600 Supplies610 General Supplies 5,585.61 753.08 6,338.69640 Books and Periodicals 2,388.82 2,388.82

Total Supplies $7,974.43 $753.08 $8,727.51



Total 1290 Special Programs - Other Support $1,716,211.32 $2,063,524.03 $299,414.00 $4,079,149.35


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Page 34

General Fund (10)

1300 Vocational Education Elementary Secondary Federal Total

500 Other Purchased Services564 Tuition To Career and Technology Centers 179,994.26 179,994.26

Total Other Purchased Services $179,994.26 $179,994.26

Total 1300 Vocational Education $179,994.26 $179,994.26


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Page 35

General Fund (10)

1400 Other Instructional Programs – Elementary / Secondary Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 5,404.40 11,610.40 122,575.00 139,589.80

Total Personnel Services – Salaries $5,404.40 $11,610.40 $122,575.00 $139,589.80

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 33,987.00 33,987.00220 Social Security Contributions 412.59 876.07 9,376.00 10,664.66230 PSERS Retirement Contributions 1,396.50 3,000.12 31,673.00 36,069.62260 Workers’ Compensation 634.00 634.00

Total Personnel Services – Employee Benefits $1,809.09 $3,876.19 $75,670.00 $81,355.28

Total 1400 Other Instructional Programs – Elementary / Secondary $7,213.49 $15,486.59 $198,245.00 $220,945.08


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Page 36

General Fund (10)

1430 Homebound Instruction Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits220 Social Security Contributions 412.59 876.07 1,288.66230 PSERS Retirement Contributions 1,396.50 3,000.12 4,396.62


Total 1430 Homebound Instruction $7,213.49 $15,486.59 $22,700.08


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Page 37

General Fund (10)

1490 Additional Other Instructional Programs Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 122,575.00 122,575.00

Total Personnel Services – Salaries $122,575.00 $122,575.00

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 33,987.00 33,987.00220 Social Security Contributions 9,376.00 9,376.00230 PSERS Retirement Contributions 31,673.00 31,673.00260 Workers’ Compensation 634.00 634.00

Total Personnel Services – Employee Benefits $75,670.00 $75,670.00

Total 1490 Additional Other Instructional Programs $198,245.00 $198,245.00


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Page 38

General Fund (10)

2000 Support Services Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 1,202,142.00220 Social Security Contributions 379,309.89230 PSERS Retirement Contributions 1,248,271.13240 Tuition Reimbursement 1,453.80250 Unemployment Compensation 1,620.00260 Workers’ Compensation 29,386.00290 Other Current Employee Benefits 2,768.28

Total Personnel Services – Employee Benefits $2,864,951.10

300 Purchased Professional and Technical Services310 Official / Administrative Services 118,053.43329 Professional Educational Services – Other 55,184.50330 Other Professional Services 140,257.38340 Technical Services 15,064.00390 Other Purchased Professional and Technical Services 208,697.17


400 Purchased Property Services410 Cleaning Services 24,604.93420 Utility Services 506,086.70430 Repairs and Maintenance Services 903,420.08440 Rentals 5,586.13

Total Purchased Property Services $1,439,697.84

500 Other Purchased Services513 Contracted Carriers 2,371,270.87516 Student Transportation Services From the IU 5,097.57520 Insurance – General 1,030.00521 Fire Insurance 56,647.00522 Automotive Liability Insurance 8,897.00523 General Property and Liability Insurance 24,266.00529 Other Insurance 12,023.00530 Communications 30,203.77549 Other Advertising/Public Relations 27,049.51580 Travel 23,043.19595 IU Payments By Withholding 60,562.33

Total Other Purchased Services $2,620,090.24

600 Supplies610 General Supplies 570,089.27620 Energy 107,796.42640 Books and Periodicals 23,560.09



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General Fund (10)




800 Other Objects810 Dues and Fees 44,464.86890 Miscellaneous Expenditures 1,882.27


Total 2000 Support Services $13,359,898.03


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Page 40

General Fund (10)

2100 Support Services – Students Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 31,235.00 107,323.00 138,558.00220 Social Security Contributions 13,815.74 36,191.58 50,007.32230 PSERS Retirement Contributions 46,146.80 121,331.26 167,478.06240 Tuition Reimbursement 453.80 453.80250 Unemployment Compensation 31.00 123.00 154.00260 Workers’ Compensation 557.00 2,228.00 2,785.00


300 Purchased Professional and Technical Services329 Professional Educational Services – Other 4,095.00 4,095.00 8,190.00340 Technical Services 15,064.00 15,064.00


500 Other Purchased Services530 Communications 233.40 233.39 466.79580 Travel 1,473.80 1,703.05 3,176.85


600 Supplies610 General Supplies 530.32 1,208.25 1,738.57640 Books and Periodicals 963.04 145.42 1,108.46

Total Supplies $1,493.36 $1,353.67 $2,847.03

700 Property760 Equipment – Replacement 1,569.84 1,569.84

Total Property $1,569.84 $1,569.84

800 Other Objects810 Dues and Fees 458.25 458.25 916.50

Total Other Objects $458.25 $458.25 $916.50

Total 2100 Support Services – Students $295,129.55 $752,875.51 $1,048,005.06


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Page 41

General Fund (10)

2110 Supervision of Student Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 5,871.00 5,871.00 11,742.00220 Social Security Contributions 5,226.24 5,226.23 10,452.47230 PSERS Retirement Contributions 17,071.20 17,071.20 34,142.40


300 Purchased Professional and Technical Services329 Professional Educational Services – Other 4,095.00 4,095.00 8,190.00




600 Supplies610 General Supplies 530.32 530.31 1,060.63640 Books and Periodicals 145.43 145.42 290.85

Total Supplies $675.75 $675.73 $1,351.48



Total 2110 Supervision of Student Services $103,108.94 $103,108.90 $206,217.84


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Page 42

General Fund (10)

2111 Supervision of Student Services – Head of Component Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 5,871.00 5,871.00 11,742.00220 Social Security Contributions 5,226.24 5,226.23 10,452.47230 PSERS Retirement Contributions 17,071.20 17,071.20 34,142.40






600 Supplies610 General Supplies 530.32 530.31 1,060.63640 Books and Periodicals 145.43 145.42 290.85

Total Supplies $675.75 $675.73 $1,351.48



Total 2111 Supervision of Student Services – Head of Component $103,108.94 $103,108.90 $206,217.84


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Page 43

General Fund (10)

2120 Guidance Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 25,364.00 101,452.00 126,816.00220 Social Security Contributions 8,589.50 30,965.35 39,554.85230 PSERS Retirement Contributions 29,075.60 104,260.06 133,335.66240 Tuition Reimbursement 453.80 453.80250 Unemployment Compensation 31.00 123.00 154.00260 Workers’ Compensation 557.00 2,228.00 2,785.00


300 Purchased Professional and Technical Services340 Technical Services 15,064.00 15,064.00

Total Purchased Professional and Technical Services $15,064.00 $15,064.00

500 Other Purchased Services580 Travel 229.25 229.25

Total Other Purchased Services $229.25 $229.25

600 Supplies610 General Supplies 677.94 677.94640 Books and Periodicals 817.61 817.61

Total Supplies $817.61 $677.94 $1,495.55

700 Property760 Equipment – Replacement 1,569.84 1,569.84

Total Property $1,569.84 $1,569.84

Total 2120 Guidance Services $192,020.61 $649,766.61 $841,787.22


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Page 44

General Fund (10)

2200 Support Services – Instructional Staff Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 117,170.00 104,489.00 221,659.00220 Social Security Contributions 49,741.81 41,275.51 91,017.32230 PSERS Retirement Contributions 163,334.65 135,920.68 299,255.33240 Tuition Reimbursement 450.00 450.00 900.00250 Unemployment Compensation 157.50 142.50 300.00260 Workers’ Compensation 2,855.00 2,576.00 5,431.00




400 Purchased Property Services430 Repairs and Maintenance Services 201,728.93 293,164.45 494,893.38


500 Other Purchased Services580 Travel 2,927.13 2,115.69 5,042.82



Total Supplies $117,133.20 $107,180.12 $224,313.32

700 Property750 Equipment – Original and Additional 72,609.16 34,047.88 106,657.04

Total Property $72,609.16 $34,047.88 $106,657.04

800 Other Objects810 Dues and Fees 2,694.50 2,238.72 4,933.22


Total 2200 Support Services – Instructional Staff $1,402,178.71 $1,293,004.70 $2,695,183.41


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Page 45

General Fund (10)

2220 Technology Support Services Elementary Secondary Federal Total





400 Purchased Property Services430 Repairs and Maintenance Services 192,708.93 293,164.45 485,873.38


600 Supplies610 General Supplies 92,399.47 90,888.46 183,287.93

Total Supplies $92,399.47 $90,888.46 $183,287.93


Total Property $72,609.16 $34,047.88 $106,657.04

Total 2220 Technology Support Services $679,920.91 $749,088.84 $1,429,009.75


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Page 46

General Fund (10)

2250 School Library Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 63,407.00 50,726.00 114,133.00220 Social Security Contributions 21,205.14 12,858.58 34,063.72230 PSERS Retirement Contributions 71,057.22 44,047.86 115,105.08250 Unemployment Compensation 77.00 62.00 139.00260 Workers’ Compensation 1,393.00 1,114.00 2,507.00


500 Other Purchased Services580 Travel 109.44 109.44

Total Other Purchased Services $109.44 $109.44


Total Supplies $7,701.22 $14,130.46 $21,831.68



Total 2250 School Library Services $443,818.10 $293,477.92 $737,296.02


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Page 47

General Fund (10)

2260 Instruction and Curriculum Development Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 12,548.00 12,548.00 25,096.00220 Social Security Contributions 11,813.67 11,693.93 23,507.60230 PSERS Retirement Contributions 39,943.21 39,538.61 79,481.82240 Tuition Reimbursement 450.00 450.00 900.00250 Unemployment Compensation 30.50 30.50 61.00260 Workers’ Compensation 557.00 557.00 1,114.00




400 Purchased Property Services430 Repairs and Maintenance Services 9,020.00 9,020.00

Total Purchased Property Services $9,020.00 $9,020.00

500 Other Purchased Services580 Travel 2,817.69 2,115.69 4,933.38


600 Supplies610 General Supplies 12,406.08 (1,652.60) 10,753.48640 Books and Periodicals 1,212.63 1,212.63

Total Supplies $13,618.71 ($1,652.60) $11,966.11

800 Other Objects810 Dues and Fees 644.50 1,127.62 1,772.12

Total Other Objects $644.50 $1,127.62 $1,772.12

Total 2260 Instruction and Curriculum Development Services $260,200.90 $235,513.04 $495,713.94


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Page 48

General Fund (10)

2270 Instructional Staff Professional Development Services Elementary Secondary Federal Total



600 Supplies610 General Supplies 398.30 798.30 1,196.60640 Books and Periodicals 3,015.50 3,015.50 6,031.00

Total Supplies $3,413.80 $3,813.80 $7,227.60

800 Other Objects810 Dues and Fees 2,050.00 1,036.10 3,086.10


Total 2270 Instructional Staff Professional Development Services $18,238.80 $14,924.90 $33,163.70


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Page 49

General Fund (10)

2300 Support Services – Administration Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 149,816.00 104,771.00 296,690.00220 Social Security Contributions 35,591.21 31,214.43 87,549.58230 PSERS Retirement Contributions 118,968.84 103,222.07 283,476.11250 Unemployment Compensation 153.00 107.00 321.00260 Workers’ Compensation 2,786.00 1,950.00 5,851.00290 Other Current Employee Benefits 596.28 596.28


300 Purchased Professional and Technical Services310 Official / Administrative Services 118,053.43329 Professional Educational Services – Other 7,550.00330 Other Professional Services 140,257.38


500 Other Purchased Services520 Insurance – General 1,030.00530 Communications 1,046.89 2,250.80 3,297.69549 Other Advertising/Public Relations 27,049.51580 Travel 1,739.57 3,709.18 13,439.08


600 Supplies610 General Supplies 4,307.28 2,466.59 32,809.09640 Books and Periodicals 297.50

Total Supplies $4,307.28 $2,466.59 $33,106.59

800 Other Objects810 Dues and Fees 3,139.59 309.76 23,648.13890 Miscellaneous Expenditures 1,882.27 1,882.27


Total 2300 Support Services – Administration $784,877.66 $661,247.83 $2,196,365.51


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Page 50

General Fund (10)

2310 Board Services Elementary Secondary Federal Total

300 Purchased Professional and Technical Services329 Professional Educational Services – Other 7,550.00330 Other Professional Services 24,544.00


500 Other Purchased Services520 Insurance – General 1,030.00549 Other Advertising/Public Relations 22,266.51580 Travel 1,250.20

Total Other Purchased Services $24,546.71

600 Supplies610 General Supplies 5,947.98




Total 2310 Board Services $74,513.37


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Page 51

General Fund (10)

2330 Tax Assessment and Collection Services Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 13,026.00

Total Personnel Services – Salaries $13,026.00

200 Personnel Services – Employee Benefits220 Social Security Contributions 996.50

Total Personnel Services – Employee Benefits $996.50

300 Purchased Professional and Technical Services310 Official / Administrative Services 118,053.43




Total 2330 Tax Assessment and Collection Services $148,484.35


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Page 52

General Fund (10)

2350 Legal and Accounting Services Elementary Secondary Federal Total

300 Purchased Professional and Technical Services330 Other Professional Services 115,713.38


Total 2350 Legal and Accounting Services $115,713.38


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Page 53

General Fund (10)

2360 Office of the Superintendent / Executive Director Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 29,421.00220 Social Security Contributions 16,287.33230 PSERS Retirement Contributions 49,520.88250 Unemployment Compensation 46.00260 Workers’ Compensation 836.00

Total Personnel Services – Employee Benefits $96,111.21

500 Other Purchased Services530 Communications 51.05 51.05580 Travel 5,546.69

Total Other Purchased Services $51.05 $5,597.74

600 Supplies610 General Supplies 3,682.47640 Books and Periodicals 297.50




Total 2360 Office of the Superintendent / Executive Director Services $51.05 $331,528.75


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Page 54

General Fund (10)

2370 Community Relations Services Elementary Secondary Federal Total





500 Other Purchased Services549 Other Advertising/Public Relations 4,783.00580 Travel 1,193.44


600 Supplies610 General Supplies (3.65)

Total Supplies ($3.65)

800 Other Objects810 Dues and Fees 350.00

Total Other Objects $350.00

Total 2370 Community Relations Services $80,051.22


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Page 55

General Fund (10)

2380 Office of the Principal Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 149,816.00 104,771.00 254,587.00220 Social Security Contributions 35,591.21 31,214.43 66,805.64230 PSERS Retirement Contributions 118,968.84 103,222.07 222,190.91250 Unemployment Compensation 153.00 107.00 260.00260 Workers’ Compensation 2,786.00 1,950.00 4,736.00290 Other Current Employee Benefits 596.28 596.28


500 Other Purchased Services530 Communications 995.84 2,250.80 3,246.64580 Travel 1,739.57 3,709.18 5,448.75


600 Supplies610 General Supplies 4,307.28 2,466.59 6,773.87

Total Supplies $4,307.28 $2,466.59 $6,773.87

800 Other Objects810 Dues and Fees 3,139.59 309.76 3,449.35890 Miscellaneous Expenditures 1,882.27 1,882.27


Total 2380 Office of the Principal Services $784,826.61 $661,247.83 $1,446,074.44


Page - 18 of 35


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Page 56

General Fund (10)

2400 Support Services – Pupil Health Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 63,408.00220 Social Security Contributions 19,498.28230 PSERS Retirement Contributions 64,002.01250 Unemployment Compensation 77.00260 Workers’ Compensation 1,393.00


300 Purchased Professional and Technical Services329 Professional Educational Services – Other 3,830.35


400 Purchased Property Services430 Repairs and Maintenance Services 259.25

Total Purchased Property Services $259.25

500 Other Purchased Services580 Travel 559.20

Total Other Purchased Services $559.20





Total 2400 Support Services – Pupil Health $411,272.67


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Page 57

General Fund (10)

2440 Nursing Services Elementary Secondary Federal Total







400 Purchased Property Services430 Repairs and Maintenance Services 259.25

Total Purchased Property Services $259.25







Total 2440 Nursing Services $411,272.67


Page - 20 of 35


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Page 58

General Fund (10)

2500 Support Services – Business Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 79,092.00220 Social Security Contributions 26,235.17230 PSERS Retirement Contributions 88,792.53240 Tuition Reimbursement 100.00250 Unemployment Compensation 77.00260 Workers’ Compensation 1,393.00










Total 2500 Support Services – Business $549,204.15


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Page 59

General Fund (10)

2510 Fiscal Services Elementary Secondary Federal Total













Total 2510 Fiscal Services $549,204.15


Page - 22 of 35


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Page 60

General Fund (10)

2511 Supervision of Fiscal Services - Head of Component Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 6,274.00220 Social Security Contributions 4,841.74230 PSERS Retirement Contributions 16,260.27


Total 2511 Supervision of Fiscal Services - Head of Component $143,548.01


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Page 61

General Fund (10)

2519 Other Fiscal Services Elementary Secondary Federal Total













Total 2519 Other Fiscal Services $405,656.14


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Page 62

General Fund (10)

2600 Operation and Maintenance of Plant Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 402,735.00220 Social Security Contributions 105,002.22230 PSERS Retirement Contributions 345,267.09250 Unemployment Compensation 691.00260 Workers’ Compensation 12,533.00290 Other Current Employee Benefits 2,172.00


300 Purchased Professional and Technical Services329 Professional Educational Services – Other 399.72390 Other Purchased Professional and Technical Services 208,697.17




500 Other Purchased Services521 Fire Insurance 56,647.00522 Automotive Liability Insurance 8,897.00523 General Property and Liability Insurance 24,266.00529 Other Insurance 12,023.00530 Communications 26,439.29580 Travel 52.28


600 Supplies610 General Supplies 112,076.10 199,562.43 311,638.53620 Energy 107,796.42

Total Supplies $112,076.10 $199,562.43 $419,434.95





Total 2600 Operation and Maintenance of Plant Services $112,076.10 $199,562.43 $4,022,936.46


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Page 63

General Fund (10)

2610 Supervision of Operation and Maintenance of Plant Services Elementary Secondary Federal Total





Total 2610 Supervision of Operation and Maintenance of Plant Services $302,087.01


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Page 64

General Fund (10)

2611 Supervision of Operation and Maintenance of Plant Services – Head of Component Elementary Secondary Federal Total





Total 2611 Supervision of Operation and Maintenance of Plant Services – Head of Component $119,402.71


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Page 65

General Fund (10)

2619 Supervision of Operation and Maintenance of Plant Services – All Other Supervision Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 38,214.00220 Social Security Contributions 5,095.53230 PSERS Retirement Contributions 16,636.49


Total 2619 Supervision of Operation and Maintenance of Plant Services – All Other Supervision $182,684.30


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Page 66

General Fund (10)

2620 Operation of Buildings Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 347,648.00220 Social Security Contributions 93,279.13230 PSERS Retirement Contributions 306,277.07250 Unemployment Compensation 576.00260 Workers’ Compensation 10,444.00290 Other Current Employee Benefits 2,172.00


300 Purchased Professional and Technical Services329 Professional Educational Services – Other 399.72

Total Purchased Professional and Technical Services $399.72



500 Other Purchased Services521 Fire Insurance 56,647.00522 Automotive Liability Insurance 8,897.00523 General Property and Liability Insurance 24,266.00529 Other Insurance 12,023.00530 Communications 26,439.29580 Travel 52.28


600 Supplies610 General Supplies 112,076.10 194,707.43 306,783.53620 Energy 107,796.42

Total Supplies $112,076.10 $194,707.43 $414,579.95





Total 2620 Operation of Buildings Services $112,076.10 $194,707.43 $3,453,223.47


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Page 67

General Fund (10)

2660 Safety and Security Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits220 Social Security Contributions 3,082.84230 PSERS Retirement Contributions 10,470.62


300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 208,697.17


600 Supplies610 General Supplies 4,855.00 4,855.00

Total Supplies $4,855.00 $4,855.00

Total 2660 Safety and Security Services $4,855.00 $267,625.98


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Page 68

General Fund (10)

2700 Student Transportation Services Elementary Secondary Federal Total

500 Other Purchased Services513 Contracted Carriers 15,000.00 2,371,270.87516 Student Transportation Services From the IU 5,097.57

Total Other Purchased Services $15,000.00 $2,376,368.44

Total 2700 Student Transportation Services $15,000.00 $2,376,368.44


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Page 69

General Fund (10)

2750 Nonpublic Transportation Elementary Secondary Federal Total

500 Other Purchased Services513 Contracted Carriers 626,580.06


Total 2750 Nonpublic Transportation $626,580.06


Page - 32 of 35


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Page 70

General Fund (10)

2790 Other Student Transportation Services Elementary Secondary Federal Total

500 Other Purchased Services513 Contracted Carriers 15,000.00 1,744,690.81516 Student Transportation Services From the IU 5,097.57

Total Other Purchased Services $15,000.00 $1,749,788.38

Total 2790 Other Student Transportation Services $15,000.00 $1,749,788.38


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Page 71

General Fund (10)

2900 Other Support Services Elementary Secondary Federal Total

500 Other Purchased Services595 IU Payments By Withholding 60,562.33


Total 2900 Other Support Services $60,562.33


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Page 72

General Fund (10)

2910 Support Services Not Listed Elsewhere In the 2000 Series Elementary Secondary Federal Total

500 Other Purchased Services595 IU Payments By Withholding 60,562.33


Total 2910 Support Services Not Listed Elsewhere In the 2000 Series $60,562.33


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Page 73

General Fund (10)

3000 Operation of Non-Instructional Services Total







400 Purchased Property Services420 Utility Services 1,605.00430 Repairs and Maintenance Services 17,448.78440 Rentals 27,866.25


500 Other Purchased Services510 Student Transportation Services 77,191.16520 Insurance – General 291.00580 Travel 18,760.32599 Other Miscellaneous Purchased Services 70,373.70




700 Property760 Equipment – Replacement 3,017.99


800 Other Objects810 Dues and Fees 27,445.96860 Grants To Municipal and Community Service Organizations 3,600.00


Total 3000 Operation of Non-Instructional Services $1,279,490.13


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Page 74

General Fund (10)

3200 Student Activities Elementary Secondary Federal Total







400 Purchased Property Services420 Utility Services 1,605.00430 Repairs and Maintenance Services 17,448.78440 Rentals 27,866.25


500 Other Purchased Services510 Student Transportation Services 77,191.16520 Insurance – General 291.00580 Travel 18,760.32599 Other Miscellaneous Purchased Services 70,373.70




700 Property760 Equipment – Replacement 3,017.99




Total 3200 Student Activities $1,275,890.13


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Page 75

General Fund (10)

3300 Community Services Elementary Secondary Federal Total

800 Other Objects860 Grants To Municipal and Community Service Organizations 3,600.00


Total 3300 Community Services $3,600.00


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Page 76

General Fund (10)

5000 Other Expenditures and Financing Uses Total

800 Other Objects880 Refunds of Prior Years’ Receipts 0.37


900 Other Uses of Funds930 Fund Transfers 5,494,007.01939 Other Fund Transfers 5,000.00

Total Other Uses of Funds $5,499,007.01

Total 5000 Other Expenditures and Financing Uses $5,499,007.38


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Page 77

General Fund (10)

5100 Debt Service / Other Expenditures and Financing Uses Elementary Secondary Federal Total



Total 5100 Debt Service / Other Expenditures and Financing Uses $0.37


Page - 2 of 6


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Page 78

General Fund (10)

5130 Refund of Prior Year Revenues / Receipts Elementary Secondary Federal Total



Total 5130 Refund of Prior Year Revenues / Receipts $0.37


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Page 79

General Fund (10)

5200 Interfund Transfers – Out Elementary Secondary Federal Total

900 Other Uses of Funds930 Fund Transfers 5,494,007.01939 Other Fund Transfers 5,000.00


Total 5200 Interfund Transfers – Out $5,499,007.01


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Page 80

General Fund (10)

5230 Capital Projects Fund Transfers Elementary Secondary Federal Total

900 Other Uses of Funds939 Other Fund Transfers 5,000.00

Total Other Uses of Funds $5,000.00

Total 5230 Capital Projects Fund Transfers $5,000.00


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Page 81

General Fund (10)

5240 Debt Service Fund Transfers Elementary Secondary Federal Total

900 Other Uses of Funds930 Fund Transfers 5,494,007.01


Total 5240 Debt Service Fund Transfers $5,494,007.01


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Page 82

Other Capital Projects Fund (39)


700 Property750 Equipment – Original and Additional 287,467.00




Total 2000 Support Services $478,937.00


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Page 83


2200 Support Services – Instructional Staff Elementary Secondary Federal Total


Total Property $119,347.00 $140,339.00 $259,686.00

Total 2200 Support Services – Instructional Staff $119,347.00 $140,339.00 $259,686.00


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Page 84


2220 Technology Support Services Elementary Secondary Federal Total


Total Property $119,347.00 $140,339.00 $259,686.00

Total 2220 Technology Support Services $119,347.00 $140,339.00 $259,686.00


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Page 85


2300 Support Services – Administration Elementary Secondary Federal Total



Total 2300 Support Services – Administration $191,470.00


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Page 86


2390 Other Administration Services Elementary Secondary Federal Total



Total 2390 Other Administration Services $191,470.00


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Page 87


2600 Operation and Maintenance of Plant Services Elementary Secondary Federal Total



Total 2600 Operation and Maintenance of Plant Services $27,781.00


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Page 88


2690 Other Operation and Maintenance of Plant Services Elementary Secondary Federal Total



Total 2690 Other Operation and Maintenance of Plant Services $27,781.00


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Page 89


4000 Facilities Acquisition, Construction and Improvement Services Total

700 Property710 Land and Improvements 53,281.00750 Equipment – Original and Additional 1,010,707.00

Total Property $1,063,988.00

Total 4000 Facilities Acquisition, Construction and Improvement Services $1,063,988.00


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Page 90


4200 Existing Site Improvement Services Elementary Secondary Federal Total

700 Property710 Land and Improvements 53,281.00


Total 4200 Existing Site Improvement Services $53,281.00


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Page 91


4600 Existing Building Improvement Services Elementary Secondary Federal Total

700 Property750 Equipment – Original and Additional 1,010,707.00

Total Property $1,010,707.00

Total 4600 Existing Building Improvement Services $1,010,707.00


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Page 92

Debt Service Fund (40)

5000 Other Expenditures and Financing Uses Total

800 Other Objects830 Interest 2,369,009.00

Total Other Objects $2,369,009.00

900 Other Uses of Funds910 Redemption of Principal 3,125,000.00


Total 5000 Other Expenditures and Financing Uses $5,494,009.00


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Page 93


5100 Debt Service / Other Expenditures and Financing Uses Elementary Secondary Federal Total





Total 5100 Debt Service / Other Expenditures and Financing Uses $5,494,009.00


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Page 94


5110 Debt Service Elementary Secondary Federal Total





Total 5110 Debt Service $5,494,009.00


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Page 95

General Fund(10) Public Purpose Trust(27) Other Compt Approved(28)

Athletic / Activity(29) Capital Reserve (690, 1850)(31)

1000 Instruction1100 Regular Programs - Elementary / Secondary 19,031,925.43

1200 Special Programs - Elementary / Secondary 4,308,681.93

1300 Vocational Education 179,994.26

1400 Other Instructional Programs - Elementary / Secondary 220,945.08

Total Instruction $23,741,546.70

2000 Support Services2100 Support Services - Students 1,048,005.06

2200 Support Services - Instructional Staff 2,695,183.41

2300 Support Services - Administration 2,196,365.51

2400 Support Services - Pupil Health 411,272.67

2500 Support Services - Business 549,204.15

2600 Operation and Maintenance of Plant Services 4,022,936.46

2700 Student Transportation Services 2,376,368.44

2900 Other Support Services 60,562.33

Total Support Services $13,359,898.03

3000 Operation of Non-Instructional Services3200 Student Activities 1,275,890.13

3300 Community Services 3,600.00

Total Operation of Non-Instructional Services $1,279,490.13

4000 Facilities Acquisition, Construction and Improvement Services4200 Existing Site Improvement Services

4600 Existing Building Improvement Services

Total Facilities Acquisition, Construction and Improvement Services

5000 Other Expenditures and Financing Uses5100 Debt Service / Other Expenditures and Financing Uses 0.37

5200 Interfund Transfers - Out 5,499,007.01

Total Other Expenditures and Financing Uses $5,499,007.38

TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $43,879,942.24

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Summary of Governmental Fund Expenditures and Other Financing Uses - (EXPGS)

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Page 96

Capital Reserve (1431)(32) Other Capital Projects Fund(39)

Debt Service(40) Permanent(90) Total

1000 Instruction1100 Regular Programs - Elementary / Secondary 19,031,925.43

1200 Special Programs - Elementary / Secondary 4,308,681.93

1300 Vocational Education 179,994.26

1400 Other Instructional Programs - Elementary / Secondary 220,945.08

Total Instruction $23,741,546.70

2000 Support Services2100 Support Services - Students 1,048,005.06

2200 Support Services - Instructional Staff 259,686.00 2,954,869.41

2300 Support Services - Administration 191,470.00 2,387,835.51

2400 Support Services - Pupil Health 411,272.67

2500 Support Services - Business 549,204.15

2600 Operation and Maintenance of Plant Services 27,781.00 4,050,717.46

2700 Student Transportation Services 2,376,368.44

2900 Other Support Services 60,562.33

Total Support Services $478,937.00 $13,838,835.03

3000 Operation of Non-Instructional Services3200 Student Activities 1,275,890.13

3300 Community Services 3,600.00

Total Operation of Non-Instructional Services $1,279,490.13

4000 Facilities Acquisition, Construction and Improvement Services4200 Existing Site Improvement Services 53,281.00 53,281.00

4600 Existing Building Improvement Services 1,010,707.00 1,010,707.00

Total Facilities Acquisition, Construction and Improvement Services $1,063,988.00 $1,063,988.00

5000 Other Expenditures and Financing Uses5100 Debt Service / Other Expenditures and Financing Uses 5,494,009.00 5,494,009.37

5200 Interfund Transfers - Out 5,499,007.01

Total Other Expenditures and Financing Uses $5,494,009.00 $10,993,016.38

TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $1,542,925.00 $5,494,009.00 $50,916,876.24

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Summary of Governmental Fund Expenditures and Other Financing Uses - (EXPGS)

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Page 97

PSERS Salary Data (Salary Data should relate to the General Fund only)

Amount Description Amount

Total Salary Base for salaries subject to PSERS withholding 17,331,632.00

Total Federally Funded salaries subject to PSERS withholding 122,575.00

Title I Expenditure Data


Expenditures Funded with Current Title I Funds 115,626.00

Expenditures Funded with Carry over Title I Funds

Total Title I Expenditure Data $115,626.00

Title I ARRA Amount


Portion of Total Title I Expenditures funded with ARRA Title I

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Additional Data Collection Schedule - (ADCS)

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Page 98

OBJECT COVERED NOT COVERED TOTAL

10 General Fund No Self Insurance data to report

211 Medical Insurance 3,908,242.76 3,908,242.76

212 Dental Insurance 218,322.91 218,322.91

215 Eye Care Insurance 22,171.92 22,171.92

216 Prescription Insurance

271 Self-Insurance Medical Benefits

272 Self-Insurance Dental Benefits

275 Self-Insurance Eye Care Benefits

276 Self-Insurance Prescription Benefits

FUND TOTAL $4,148,737.59 $4,148,737.59

50 Enterprise Fund No Self Insurance data to report

211 Medical Insurance

212 Dental Insurance

215 Eye Care Insurance






FUND TOTAL

60 Internal Service Fund No Self Insurance data to report

211 Medical Insurance

212 Dental Insurance

215 Eye Care Insurance






FUND TOTAL

Total of All Funds $4,148,737.59 $4,148,737.59

Benefits for Staff Relative to Collective Bargaining Agreements

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Health Care Benefits Schedule - (HCBS)

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Page 99

Function Special Education (Prior Year)

Nonspecial Education (Prior Year)

Total (Prior Year) Special Education (Current Year)

Nonspecial Education (Current Year)

Total (Current Year)

2120 Guidance Services 64,239.52 738,754.45 802,993.97 66,292.69 775,494.53 841,787.22

2140 Psychological Services

2150 Speech Pathology and Audiology Services

2160 Social Work Services

2260 Instruction and Curriculum Development Services 28,246.07 449,187.27 477,433.34 46,987.10 448,726.84 495,713.94

2350 Legal and Accounting Services 19,257.07 143,184.86 162,441.93 9,112.70 106,600.68 115,713.38

2420 Medical Services

2440 Nursing Services 33,673.49 387,245.06 420,918.55 32,388.68 378,883.99 411,272.67

2700 Student Transportation Services 499,677.35 1,848,414.64 2,348,091.99 521,571.23 1,854,797.21 2,376,368.44

Total $645,093.50 $3,566,786.28 $4,211,879.78 $676,352.40 $3,564,503.25 $4,240,855.65

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Special Education Services Schedule - (SESS)

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Page 100

ALL GOVERNMENTAL FUND TYPESShort-Term

Borrowing

General Obligation

Bonds/NotesAuthority Building

ObligationsOther Long-Term

Debt

Other Post-Employment

Benefits (OPEB)Compensated

AbsencesNet Pension

Liability Total

1. Debt at Beginning of Fiscal Year 53,349,147.00 17,716,464.00 2,759,079.00 426,045.00 50,671,577.00 124,922,312.00

2. Additional Debt Incurred During Year 9,915,000.00 578,468.00 25,140.00 6,648,267.00 17,166,875.00

3. Retirements and Repayments 2,515,283.00 494,537.00 3,009,820.00

4. Debt at End of Fiscal Year 60,748,864.00 17,221,927.00 3,337,547.00 451,185.00 57,319,844.00 139,079,367.00

5. Accreted Interest at End Of Fiscal Year 10,020,030.00 10,020,030.00

6. Total Debt and Accreted Interest 70,768,894.00 17,221,927.00 3,337,547.00 451,185.00 57,319,844.00 149,099,397.00

7. Current Portion P&I - Due within 1 year 4,619,760.00 1,061,412.00 13,536.00 5,694,708.00

8. Interest Paid during current fiscal year 1,903,043.00 590,683.00 2,493,726.00

ALL PROPRIETARY FUND TYPESShort-Term

Borrowing

General Obligation

Bonds/NotesAuthority Building

ObligationsOther Long-Term

Debt

Other Post-Employment

Benefits (OPEB)Compensated

AbsencesNet Pension

Liability Total

1. Debt at Beginning of Fiscal Year 111,423.00 111,423.00

2. Additional Debt Incurred During Year 47,733.00 47,733.00

3. Retirements and Repayments

4. Debt at End of Fiscal Year 159,156.00 159,156.00

5. Accreted Interest at End Of Fiscal Year

6. Total Debt and Accreted Interest 159,156.00 159,156.00

7. Current Portion P&I - Due within 1 year

8. Interest Paid during current fiscal year

(PRINCIPAL AMOUNTS ONLY)

(PRINCIPAL AMOUNTS ONLY)

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Indebtedness - (SOIN)

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Page 101

Total Principal and Interest Payments Made by Your School - All Funds

Function Fund Principal (910) Principal (920) Interest (830) Total (Principal +Interest) Misc Other Uses (990)

5110 10 General Fund

5110 20 Special Revenue Funds

5110 30 Capital Projects Funds

5110 40 Debt Service Fund 3,125,000.00 2,369,009.00 5,494,009.00

5110 90 Permanent Fund

5120 10 General Fund

5120 20 Special Revenue Funds

5120 30 Capital Projects Funds

5120 40 Debt Service Fund

Total Debt Payments - Governmental Funds $3,125,000.00 $2,369,009.00 $5,494,009.00

Function Fund Principal (910) Principal (920) Interest (830) Total (Principal +Interest)

5110 50 Enterprise Fund

5110 60 Internal Service Fund

5120 50 Enterprise Fund

5120 60 Internal Service Fund

Total Debt Payments - Proprietary Funds


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Page 102

Bond DetailsGovernmental Funds

Debt CategoryDebt Issue

Date (MM/YYYY)

Principal Amounts OnlyCurrent Portion Due Within One

Year (Principal and Interest)

Debt at Beginning of Fiscal Year Additions

Reductions / Repayments

Debt at End of Fiscal Year

Interest Paid During Fiscal Year

Other Long Term Debt/Liabilities 36,464.00 9,537.00 26,927.00 8,385.00

Extended Term Financing Agreements 17,680,000.00 485,000.00 17,195,000.00 1,053,027.00 590,683.00

Other Post-Employment Benefits (OPEB) 2,759,079.00 578,468.00 3,337,547.00

Compensated Absences 426,045.00 25,140.00 451,185.00 13,536.00

Net Pension Liability 50,671,577.00 6,648,267.00 57,319,844.00

General Obligation Bonds/Notes – CAB 1992 1,263,827.00 35,283.00 1,228,544.00 1,095,000.00 124,717.00

General Obligation Bonds/Notes – CAB 1194 1,815,320.00 1,815,320.00

General Obligation Bonds/Notes – CIB 2008 15,565,000.00 15,000.00 15,550,000.00 756,500.00 737,100.00

General Obligation Bonds/Notes – CIB 2011 580,000.00 205,000.00 375,000.00 216,435.00 10,795.00

General Obligation Bonds/Notes – CIB 2011 1,415,000.00 1,415,000.00 34,016.00



General Obligation Bonds/Notes – CIB 2014 165,000.00 165,000.00 751.00




General Obligation Bonds/Notes – CIB 2016 9,915,000.00 9,915,000.00 179,933.00

Totals for Debt Entered: $124,922,312.00 $17,166,875.00 $3,009,820.00 $139,079,367.00 $5,694,708.00 $2,493,726.00

Bond DetailsProprietary Funds

Debt Category

Debt Issue Date

(MM/YYYY)

Principal Amounts OnlyCurrent Portion Due Within One

Year (Principal and Interest)

Debt at Beginning of Fiscal Year Additions

Reductions / Repayments

Debt at End of Fiscal Year

Interest Paid During Fiscal Year

Net Pension Liability 111,423.00 47,733.00 159,156.00

Totals for Debt Entered: $111,423.00 $47,733.00 $159,156.00


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Page 103

Accreted Interest DetailGovernmental Funds

Debt CategoryDebt Issue

Date (MM/YYYY)

Ending bond PrincipalBeginning

Accreted Interest Additions ReductionsEnding Accreted

Interest

Ending Principal Plus Accreted

Interest

General Obligation Bonds/Notes – CAB 1992 4,280,328.00 373,173.00 124,717.00 4,528,784.00 1,228,544.00 5,757,328.00

General Obligation Bonds/Notes – CAB 1194 5,031,863.00 459,383.00 5,491,246.00 1,815,320.00 7,306,566.00

Totals for Debt Entered: $9,312,191.00 $832,556.00 $124,717.00 $10,020,030.00 $3,043,864.00 $13,063,894.00


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Page 104

General Fund (10)

Section 1: Tuition/Purchased Services as Reported within Expenditure Detail Amount

Tuition Reported in General Fund Expenditures 1000-560 2,036,086.63

Purchased Services in General Fund Expenditures 1000-594 and 1000-597

Section 1 Total $2,036,086.63

Section 2: Tuition Paid to Institution Types During Fiscal Year Tuition Paid ForNonspecial Education

Tuition Paid ForSpecial Education

Total

1 1306 Institutions

2 Institutionalized Children's Programs

3 Juveniles Incarcerated in Adult Facilities

4 Residential Treatment Facilities

5 Other Local Education Agencies 192,966.52 192,966.52

6 Brick and Mortar Charter Schools

7 Cyber Charter Schools 672,446.58 672,446.58

8 Career and Technology Centers 179,994.26 179,994.26

9 Approved Private Schools 332,658.53 332,658.53

10 PA Chartered Schools for the Deaf and Blind

11 Private Residential Rehabilitative Institutions

12 Juvenile Detention Centers

13 Special Program Jointures

14 Other Tuition Not Included Elsewhere In This Section 11,414.48 646,606.26 658,020.74

Section 2 Total $863,855.32 $1,172,231.31 $2,036,086.63

2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Tuition Schedule - (TUIT)

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