accuracy certification statement - edl › 086c › 02 › 27 › 19 ›...

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 11/13/2015 8:31:38 AM

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

6/30/2015

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

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 11/13/2015 8:31:39 AM

Audit Certification

For Fiscal Year Ending 6/30/2015

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

Annual Financial Report:

LEA Name :

AUN Number :

County :

Audit Certification Due: 12/31/2015

Mars Area SD

104105003

Butler

This certification is applicable to: Indicate if the school audit was completed prior to submission of this form

Orig. Annual Financial Report submitted to Comptroller Operations: _________________

Annual Financial Report revisions submitted on: _______________

Yes, audit has been completed

No, audit has not been completedDate

Date

Amounts Expressed in Whole Dollars General Fund(10)

Public Purpose Trust

(27)

Other Compt Approved

(28)

Athletic / Activity(29)

Capital Reserve (690, 1850)

(31)

Capital Reserve (1431)

(32)

Other Capital Projects Fund

(39)

Assets And Deferred Outflows Of Resources

Assets

0100 Cash and Cash Equivalents 5,504,662 6,606,071

0110 Investments

0120 Taxes Receivable 720,345

0130 Due From Other Funds 568,000 33,951

0141 Due From Other Governments 1,202,254

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 4,142

0170 Inventories

0180 Prepaid Expenses (Expenditures) 2,991

0190 Other Current Assets

Total Assets 8,002,394 6,640,022

0910 Deferred Outflows of Resources

Total Assets And Deferred Outflows Of Resources 8,002,394 6,640,022

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Balance Sheet - Governmental Funds (NAG)

Page - 1 of 4

LEA : 104105003 Mars Area SD

Printed 11/13/2015 8:31:39 AM

Amounts Expressed in Whole Dollars Debt Service(40)

Permanent(90)

Total Governmental Funds


Assets

0100 Cash and Cash Equivalents 12,110,733

0110 Investments

0120 Taxes Receivable 720,345

0130 Due From Other Funds 601,951

0141 Due From Other Governments 1,202,254



0145 Other Intergovernmental Revenue Receivable



0150 Other Receivables 4,142

0170 Inventories

0180 Prepaid Expenses (Expenditures) 2,991


Total Assets 14,642,416


Total Assets And Deferred Outflows Of Resources 14,642,416


Page - 2 of 4


Printed 11/13/2015 8:31:39 AM


Public Purpose Trust

(27)

Other Compt Approved

(28)



(31)

Capital Reserve (1431)

(32)


(39)

Liabilities And Deferred Inflows Of Resources And Fund Balances

Liabilities

0400 Due to Other Funds 37,287 568,000

0411 Due to Other Governments

0412 Due to Primary Government

0413 Due to Component Unit

0420 Accounts Payable 1,632,406 31,024

0430 Contracts Payable

0440 Current Portion of Long-Term Debt

0450 Short-Term Payables

0461 Accrued Salaries and Benefits 1,732,335

0462 Payroll Deductions and Withholding

0480 Unearned Revenues

0490 Other Current Liabilities 32,438

Total Liabilities 3,434,466 599,024

0950 Deferred Inflows of Resources 386,546

Fund Balances

0810 Nonspendable Fund Balance

0820 Restricted Fund Balance 1,473,351

0830 Committed Fund Balance

0840 Assigned Fund Balance 2,006,718 4,567,647

0850 Unassigned Fund Balance 2,174,664

Total Fund Balances 4,181,382 6,040,998

Total Liabilities, Deferred Inflows Of Resources And Fund Balances 8,002,394 6,640,022


Page - 3 of 4


Printed 11/13/2015 8:31:39 AM

Amounts Expressed in Whole Dollars Debt Service(40)

Permanent(90)


Liabilities And Deferred Inflows Of Resources And Fund Balances

Liabilities

0400 Due to Other Funds 605,287




0420 Accounts Payable 1,663,430




0461 Accrued Salaries and Benefits 1,732,335




Total Liabilities 4,033,490

0950 Deferred Inflows of Resources 386,546

Fund Balances

0810 Nonspendable Fund Balance

0820 Restricted Fund Balance 1,473,351

0830 Committed Fund Balance

0840 Assigned Fund Balance 6,574,365

0850 Unassigned Fund Balance 2,174,664

Total Fund Balances 10,222,380

Total Liabilities, Deferred Inflows Of Resources And Fund Balances 14,642,416


Page - 4 of 4


Printed 11/13/2015 8:31:39 AM


Public Purpose Trust(27)

Other Compt Approved(28)



(31)

Revenues

6000 Revenue from Local Sources 30,169,230

7000 Revenue from State Sources 11,810,085

8000 Revenue from Federal Sources

Total Revenues 41,979,315

Expenditures

1000 Instruction 22,085,966

2000 Support Services 13,403,340

3000 Operation of Non-Instructional Services 1,186,362

4000 Facilities Acquisition, Construction and Improvement Services

5110 Debt Service

5130 Refund of Prior Year Revenues / Receipts 171

5140 Short-Term Borrowing – Interest and Costs

Total Expenditures 36,675,839

Excess (Deficiency) Of Revenues Over Expenditures 5,303,476

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 8,488,208

5300 Transfers Out to Component Units/Primary Governments

Total Other Financing Sources (Uses) (8,488,208)

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)

Page - 1 of 4


Printed 11/13/2015 8:31:41 AM

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


(39)

Debt Service(40)

Permanent(90)


Revenues

6000 Revenue from Local Sources 92,577 238 30,262,045

7000 Revenue from State Sources 11,810,085

8000 Revenue from Federal Sources

Total Revenues 92,577 238 42,072,130

Expenditures

1000 Instruction 22,085,966

2000 Support Services 338,977 13,742,317

3000 Operation of Non-Instructional Services 1,186,362

4000 Facilities Acquisition, Construction and Improvement Services 708,046 708,046

5110 Debt Service 21,340,647 21,340,647

5130 Refund of Prior Year Revenues / Receipts 171

5140 Short-Term Borrowing – Interest and Costs

Total Expenditures 708,046 21,679,624 59,063,509

Excess (Deficiency) Of Revenues Over Expenditures (615,469) (21,679,386) (16,991,379)

Other Financing Sources (Uses)

9110 Face Value of Bonds Issued

9120 Proceeds from Refunding of Bonds 16,165,000 16,165,000

9130 Bond Premiums 36,237 36,237

9200 Proceeds from Extended-Term Financing

9300 Interfund Transfers - IN 3,024,593 5,463,615 8,488,208

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 8,488,208


Total Other Financing Sources (Uses) 3,024,593 21,664,852 16,201,237


Page - 2 of 4


Printed 11/13/2015 8:31:41 AM

Net Change In Fund Balances (3,184,732)

Fund Balance

0001 Fund Balance - Beginning of Fiscal Year 7,366,114


Public Purpose Trust(27)

Other Compt Approved(28)



(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 4,181,382


Page - 3 of 4


Printed 11/13/2015 8:31:41 AM

Net Change In Fund Balances 2,409,124 (14,534) (790,142)

Fund Balance

0001 Fund Balance - Beginning of Fiscal Year 3,631,874 14,534 11,012,522

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


(39)

Debt Service(40)

Permanent(90)


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 6,040,998 10,222,380


Page - 4 of 4


Printed 11/13/2015 8:31:41 AM

Amounts Expressed in Whole Dollars Food Service(51)

Child Care Operations

(52)

Other Enterprise Funds

(58)

TOTAL Internal Service(60)


Current Assets

0100 Cash and Cash Equivalents 40,354 40,354

0110 Investments

0130 Due From Other Funds 12,694 12,694

0141 Due From Other Governments 14,717 14,717





0150 Other Receivables 40,793 40,793

0170 Inventories 6,794 6,794

0180 Prepaid Expenses (Expenditures)


Total Current Assets 115,352 115,352

Noncurrent Assets

0211 Land

0212 Site Improvements (Net)

0220 Buildings and Building Improvements (Net)

0230 Machinery, Equipment and Furniture (Net) 38,210 38,210

0250 Construction in Progress

0260 Long Term Prepayments

0290 Other Noncurrent Assets

Total Noncurrent Assets 38,210 38,210

0910 Deferred Outflows of Resources 14,156 14,156

Total Assets And Deferred Outflows Of Resources 167,718 167,718

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)


Printed 11/13/2015 8:31:41 AM Page - 1 of 2


Child Care Operations

(52)

Other Enterprise Funds

(58)


Liabilities And Deferred Inflows Of Resources And Net Position

Current Liabilities

0400 Due to Other Funds 9,358 9,358



0420 Accounts Payable




0461 Accrued Salaries and Benefits


0480 Unearned Revenues 6,794 6,794

0490 Other Current Liabilities 18,745 18,745

Total Current Liabilities 34,897 34,897

Noncurrent Liabilities

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable

0530 Lease-Purchase Obligations

0540 Accumulated Compensated Absences

0550 Authority Lease Obligations

0599 Other Long-Term Liabilities 111,423 111,423

Total Noncurrent Liabilities 111,423 111,423

Total Liabilities 146,320 146,320

0950 Deferred Inflows of Resources 7,965 7,965

Net Position

0791 Invested in Capital Assets, Net of Related Debt 38,210 38,210

0008 Restricted Net Position (0792 – 0798)

0799 Unrestricted Net Position (24,777) (24,777)

Total Net Position 13,433 13,433

Total Liabilities And Deferred Inflows Of Resources And Net Position 167,718 167,718

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)


Printed 11/13/2015 8:31:41 AM Page - 2 of 2


Child Care Operations(52)

Other Enterprise Funds(58)


Operating Revenues

6600 Food Service Revenue 467,303 467,303

0071 Charges for Services

0072 Other Operating Revenue 37,660 37,660

Total Operating Revenues 504,963 504,963

Operating Expenses

100 Personnel Services – Salaries 53,292 53,292

200 Personnel Services – Employee Benefits 25,833 25,833

300 Purchased Professional and Technical Services

400 Purchased Property Services

500 Other Purchased Services 499,795 499,795

600 Supplies 29,070 29,070

740 Depreciation 3,474 3,474

810 Dues and Fees

890 Miscellaneous Expenditures

Total Operating Expenses 611,464 611,464

Operating Income (Loss) (106,501) (106,501)

Non Operating Revenues (Expenses)

6500 Earnings on Investments 38 38

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 16,421 16,421

8000 Revenue from Federal Sources 115,791 115,791

820 Claims and Judgments Against the LEA

830 Interest

TOTAL Non Operating Revenues (Expenses) 132,250 132,250

Income (Loss) Before Contributions And Transfers 25,749 25,749

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP)

Page - 1 of 2


Printed 11/13/2015 8:31:42 AM





Contributions And Transfers

5200 Interfund Transfers – Out


9300 Interfund Transfers - IN

9500 Capital Contributions

9700 Transfers IN From Component Units/Primary Governments

Change In Net Position 25,749 25,749

0002 Net Position - Beginning of Fiscal Year (12,316) (12,316)

0003 Accounting Changes / Residual Equity Transfers

Net Position - End Of Year 13,433 13,433

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP)

Page - 2 of 2


Printed 11/13/2015 8:31:42 AM





Cash Flows From Operating Activities

0011 Cash Received From Users 469,534 469,534

0012 Cash Received From Assessments Made to Other Funds

0013 Cash Received From Earnings on Investments

0014 Cash Received From Other Operating Revenue 20,096 20,096

0015 Cash Payments to Employees For Services 78,082 78,082

0016 Cash Payments For Insurance Claims

0017 Cash Payments to Suppliers For Goods and Services 542,983 542,983

0018 Cash Payments For Other Operating Expenses

Net Cash Provided By (Used For) Operating Activities (131,435) (131,435)

Cash Flows From Non-Capital Financing Activities

0021 Local Sources - 6000

0022 State Sources - 7000 16,403 16,403

0023 Federal Sources -8000 87,387 87,387

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 Refund of Prior Year Expenditures - 6991

Net Cash Prov By (Used for) Non-Capital Financing Activities 103,790 103,790

Cash Flows From Investing Activities

0041 Earnings on Investments - 6500 38 38

0042 Purchase of Inv Securities / Deposits to Inv Pools

0043 Withdrawals from Investment Pools

0044 Proceeds from Sale and Maturity of Inv Securities

0045 Loans Received (Paid) 80,916 80,916

Net Cash Prov By (Used for) Investing Activities 80,954 80,954

Cash Flows From Capital and Related Financing Activities

0031 Fac Acq, Const, and Imp - 4000 (41,684) (41,684)

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 (41,684) (41,684)

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP)

Page - 1 of 3


Printed 11/13/2015 8:31:44 AM

Food Service(51)




Net Increase (Decrease) in Cash Flows 11,625 11,625

0004 Cash and Cash Equivalents Beginning of Year 28,729 28,729

Cash and Cash Equivalents at Year End 40,354 40,354

0005 Operating Income (Loss) per REP (106,501) (106,501)

Adjustments

0051 Depreciation and Net Amortization 3,474 3,474

0052 Provision for Uncollectible Accounts

0053 Other Adjustments 1,043 1,043

0054 (Inc) Dec In Accounts Receivable (0120-0150)

0055 Advances to Other Funds (0160)

0056 (Inc) Dec in Inventories (0170) 28,562 28,562

0057 (Inc) Dec in Prepaid Expenses (0180)

0058 (Inc) Dec in Other Current or Noncurrent Assets (40,793) (40,793)

0059 Inc (Dec) in Accounts Payable (0400-0450) (19,451) (19,451)

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

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

0062 Inc (Dec) in Unearned Revenue (0480)

0063 Inc (Dec) in Other Current or Noncurrent Liabilities 2,231 2,231

Total Adjustments (24,934) (24,934)

Cash Provided By (Used for) Total (131,435) (131,435)


Page - 2 of 3


Printed 11/13/2015 8:31:44 AM

Explanation of Transaction and Balance Sheet Effect Amount

Total

COMBINED STATEMENT OF CASH FLOWS

SCHEDULE OF NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES


Page - 3 of 3


Printed 11/13/2015 8:31:44 AM

Amounts Expressed in Whole Dollars Private Purpose Trust(71)

Investment Trust(72)

Pension Trust(73)

Activity(81)

Other Agency(89)


Assets

0100 Cash and Cash Equivalents 93,604

0110 Investments

0130 Due From Other Funds


0150 Other Receivables

0170 Inventories




0230 Machinery, Equipment and Furniture (Net)

Total Assets 93,604


Total Assets And Deferred Outflows Of Resources 93,604

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF)

Page - 1 of 4


Printed 11/13/2015 8:31:45 AM

Amounts Expressed in Whole Dollars Discrete Component Units

(98)

Discrete Component Units

(99)

Total Fiduciary Funds


Assets

0100 Cash and Cash Equivalents 93,604

0110 Investments

0130 Due From Other Funds


0150 Other Receivables

0170 Inventories




0230 Machinery, Equipment and Furniture (Net)

Total Assets 93,604


Total Assets And Deferred Outflows Of Resources 93,604


Page - 2 of 4


Printed 11/13/2015 8:31:45 AM

Amounts Expressed in Whole Dollars Private Purpose Trust(71)

Investment Trust(72)

Pension Trust(73)

Activity(81)

Other Agency(89)

Liabilities, Deferred Inflows Of Resources And Net Position

Liabilities

0400 Due to Other Funds











Total Liabilities 93,604

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 93,604


Page - 3 of 4


Printed 11/13/2015 8:31:45 AM

Amounts Expressed in Whole Dollars Discrete Component Units

(98)

Discrete Component Units

(99)

Total Fiduciary Funds

Liabilities, Deferred Inflows Of Resources And Net Position

Liabilities

0400 Due to Other Funds











Total Liabilities 93,604

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 93,604


Page - 4 of 4


Printed 11/13/2015 8:31:45 AM

Revenue ReportedIn Current Year

Current YearTax Accrual

Prior YearTax Accrual

Taxes CollectedIn Current Year

Revenue from Local Sources

6111 Current Real Estate Taxes $22,325,333.17 $22,325,333.17

6112 Interim Real Estate Taxes $383,324.06 $33,834.65 $3,953.57 $353,442.98

6113 Public Utility Realty Taxes $34,649.38 $34,649.38

6114 Payments in Lieu of Current Taxes – State / Local $334,168.51 $334,168.51

6143 Current Act 511 Local Services Taxes $71,805.39 $71,805.39

6151 Current Act 511 Earned Income Taxes $4,385,862.05 $133,953.67 $308,695.52 $4,560,603.90

6153 Current Act 511 Real Estate Transfer Taxes $1,098,458.76 $123,171.55 $114,952.12 $1,090,239.33

6411 Delinquent Real Estate Taxes $434,691.31 $42,838.56 $77,874.45 $469,727.20

6451 Delinquent Act 511 Earned Income Taxes $94,182.00 $94,182.00

6500 Earnings on Investments $28,881.13

6700 Revenues from LEA Activities $291,419.24

6832 Federal IDEA Revenue Received as Pass Through $268,666.00

6839 Federal Revenue Received from Other Sources $217,989.44

6910 Rentals $108,366.20

6920 Contributions and Donations from Private Sources $8,000.00

6941 Regular Day School Tuition $26,729.46

6944 Receipts from Other LEAs in Pennsylvania – Education $19,032.60

6991 Refunds of a Prior Year Expenditure $29,101.47

6999 Other Revenues Not Specified Above $8,569.41

TOTAL Revenue from Local Sources $30,169,229.58 $333,798.43 $505,475.66 $29,334,151.86

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV)

Page - 1 of 2


Printed 11/13/2015 8:31:45 AM

General Fund (10)

Revenue ReportedIn Current Year

Revenue from State Sources

7110 Basic Education Funding $5,709,787.60

7160 Tuition for Orphans Subsidy $22,041.76

7271 Special Education funds for School-Aged Pupils $1,142,969.35

7310 Transportation (Pupil and Nonpublic/CS) $983,582.21

7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy $876,253.00

7330 Health Services (Medical, Dental, Nurse, Act 25) $63,320.14

7340 State Property Tax Reduction Allocation $330,082.63

7501 PA Accountability Grants $186,117.00

7810 State Share of Social Security and Medicare Taxes $664,747.56

7820 State Share of Retirement Contributions $1,831,183.76

TOTAL Revenue from State Sources $11,810,085.01

TOTAL FROM ALL SOURCES $41,979,314.59 $333,798.43 $505,475.66 $29,334,151.86

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV)

Page - 2 of 2


Printed 11/13/2015 8:31:45 AM

General Fund (10)

Revenue from Local Sources $30,169,229.58

Revenue from State Sources $11,810,085.01

Revenue from Federal Sources

Other Financing Sources

TOTAL FROM ALL SOURCES $41,979,314.59

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS)

Page - 1 of 1


Printed 11/13/2015 8:31:46 AM

General Fund (10)

General Fund (10)

1000 Instruction Total

100 Personnel Services - Salaries100 Personnel Services - Salaries $12,082,255.84

Total Personnel Services - Salaries $12,082,255.84

200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $2,757,068.00220 Social Security Contributions $918,034.86230 Retirement Contributions $2,552,829.12240 Tuition Reimbursement $21,153.78250 Unemployment Compensation $11,020.27260 Workers’ Compensation $60,528.89290 Other Current Employee Benefits $61.75

Total Personnel Services - Employee Benefits $6,320,696.67

300 Purchased Professional and Technical Services322 Professional Educational Services - Ius $492,476.66329 Professional Educational Services - Other $280,097.00330 Other Professional Services $352,910.21390 Other Purchased Professional and Technical Services $134,767.28

Total Purchased Professional and Technical Services $1,260,251.15

400 Purchased Property Services430 Repairs and Maintenance Services $23,275.82440 Rentals $69,948.00

Total Purchased Property Services $93,223.82

500 Other Purchased Services510 Student Transportation Services $2,171.60530 Communications $1,449.16561 Tuition To Other School Districts Within the State $18,144.36562 Tuition To Pennsylvania Charter Schools $635,141.19563 Tuition To Nonpublic Schools $431,854.58564 Tuition To Career and Technology Centers $213,869.41567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind $232,338.24568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers $345.05569 Tuition - Other $15,109.02580 Travel $6,391.31

Total Other Purchased Services $1,556,813.92

600 Supplies610 General Supplies $210,398.98640 Books and Periodicals $423,067.36

Total Supplies $633,466.34

700 Property750 Equipment - Original and Additional $99,553.26760 Equipment - Replacement $11,210.58

Total Property $110,763.84

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)

Page - 1 of 12


Printed 11/13/2015 8:31:47 AM

General Fund (10)

1000 Instruction Total

800 Other Objects810 Dues and Fees $28,494.25

Total Other Objects $28,494.25

Total 1000 Instruction $22,085,965.83


Page - 2 of 12


Printed 11/13/2015 8:31:47 AM

General Fund (10)

1100 Regular Programs - Elementary / Secondary Elementary Secondary Federal Total

100 Personnel Services - Salaries100 Personnel Services - Salaries $4,747,951.65 $5,488,142.77 $10,236,094.42

Total Personnel Services - Salaries $4,747,951.65 $5,488,142.77 $10,236,094.42

200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $1,079,409.68 $1,316,734.00 $2,396,143.68220 Social Security Contributions $360,429.52 $417,561.89 $777,991.41230 Retirement Contributions $997,355.94 $1,164,620.25 $2,161,976.19240 Tuition Reimbursement $4,372.90 $13,292.98 $17,665.88250 Unemployment Compensation $4,762.27 $4,949.00 $9,711.27260 Workers’ Compensation $24,921.87 $27,787.00 $52,708.87290 Other Current Employee Benefits $61.75 $61.75

Total Personnel Services - Employee Benefits $2,471,313.93 $2,944,945.12 $5,416,259.05

300 Purchased Professional and Technical Services329 Professional Educational Services - Other $134,258.40 $145,446.60 $279,705.00390 Other Purchased Professional and Technical Services $105,016.32 $29,750.96 $134,767.28

Total Purchased Professional and Technical Services $239,274.72 $175,197.56 $414,472.28

400 Purchased Property Services430 Repairs and Maintenance Services $4,485.61 $18,710.21 $23,195.82440 Rentals $38,948.00 $31,000.00 $69,948.00

Total Purchased Property Services $43,433.61 $49,710.21 $93,143.82

500 Other Purchased Services510 Student Transportation Services $960.00 $1,211.60 $2,171.60530 Communications $46.41 $46.41562 Tuition To Pennsylvania Charter Schools $173,706.19 $461,435.00 $635,141.19569 Tuition - Other $15,109.02 $15,109.02580 Travel $818.59 $1,786.66 $2,605.25

Total Other Purchased Services $175,531.19 $479,542.28 $655,073.47

600 Supplies610 General Supplies $72,151.61 $119,981.03 $192,132.64640 Books and Periodicals $349,819.33 $70,647.13 $420,466.46

Total Supplies $421,970.94 $190,628.16 $612,599.10

700 Property750 Equipment - Original and Additional $14,455.94 $81,164.01 $95,619.95760 Equipment - Replacement $11,210.58 $11,210.58

Total Property $14,455.94 $92,374.59 $106,830.53

800 Other Objects810 Dues and Fees $2,105.45 $26,189.80 $28,295.25

Total Other Objects $2,105.45 $26,189.80 $28,295.25

Total 1100 Regular Programs - Elementary / Secondary $8,116,037.43 $9,446,730.49 $17,562,767.92


Page - 3 of 12


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General Fund (10)

1110 Regular Programs Elementary Secondary Federal Total

100 Personnel Services - Salaries100 Personnel Services - Salaries $4,747,951.65 $5,488,142.77 $10,236,094.42

Total Personnel Services - Salaries $4,747,951.65 $5,488,142.77 $10,236,094.42

200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $1,079,409.68 $1,316,734.00 $2,396,143.68220 Social Security Contributions $360,429.52 $417,561.89 $777,991.41230 Retirement Contributions $997,355.94 $1,164,620.25 $2,161,976.19240 Tuition Reimbursement $4,372.90 $13,292.98 $17,665.88250 Unemployment Compensation $4,762.27 $4,949.00 $9,711.27260 Workers’ Compensation $24,921.87 $27,787.00 $52,708.87290 Other Current Employee Benefits $61.75 $61.75

Total Personnel Services - Employee Benefits $2,471,313.93 $2,944,945.12 $5,416,259.05

300 Purchased Professional and Technical Services329 Professional Educational Services - Other $134,258.40 $145,446.60 $279,705.00390 Other Purchased Professional and Technical Services $105,016.32 $29,750.96 $134,767.28




500 Other Purchased Services510 Student Transportation Services $960.00 $1,211.60 $2,171.60530 Communications $46.41 $46.41562 Tuition To Pennsylvania Charter Schools $173,706.19 $461,435.00 $635,141.19569 Tuition - Other $15,109.02 $15,109.02580 Travel $818.59 $1,786.66 $2,605.25



Total Supplies $421,970.94 $190,628.16 $612,599.10

700 Property750 Equipment - Original and Additional $14,455.94 $81,164.01 $95,619.95760 Equipment - Replacement $11,210.58 $11,210.58

Total Property $14,455.94 $92,374.59 $106,830.53



Total 1110 Regular Programs $8,116,037.43 $9,446,730.49 $17,562,767.92


Page - 4 of 12


Printed 11/13/2015 8:31:47 AM

General Fund (10)

1200 Special Programs - Elementary / Secondary Elementary Secondary Federal Total

100 Personnel Services - Salaries100 Personnel Services - Salaries $795,501.14 $895,486.45 $1,690,987.59

Total Personnel Services - Salaries $795,501.14 $895,486.45 $1,690,987.59

200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $148,614.04 $176,213.96 $324,828.00220 Social Security Contributions $60,375.05 $67,805.18 $128,180.23230 Retirement Contributions $168,691.58 $189,089.07 $357,780.65240 Tuition Reimbursement $1,900.00 $1,587.90 $3,487.90250 Unemployment Compensation $579.04 $729.96 $1,309.00260 Workers’ Compensation $3,175.88 $3,942.12 $7,118.00

Total Personnel Services - Employee Benefits $383,335.59 $439,368.19 $822,703.78

300 Purchased Professional and Technical Services322 Professional Educational Services - Ius $145,281.76 $78,528.90 $268,666.00 $492,476.66330 Other Professional Services $211,175.57 $141,734.64 $352,910.21

Total Purchased Professional and Technical Services $356,457.33 $220,263.54 $268,666.00 $845,386.87

400 Purchased Property Services430 Repairs and Maintenance Services $38.40 $41.60 $80.00

Total Purchased Property Services $38.40 $41.60 $80.00

500 Other Purchased Services530 Communications $673.32 $729.43 $1,402.75561 Tuition To Other School Districts Within the State $18,144.36 $18,144.36563 Tuition To Nonpublic Schools $316,138.34 $115,716.24 $431,854.58567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind $111,522.36 $120,815.88 $232,338.24568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers $345.05 $345.05580 Travel $1,915.37 $1,801.69 $3,717.06


600 Supplies610 General Supplies $12,201.37 $6,064.97 $18,266.34640 Books and Periodicals $2,600.90 $2,600.90

Total Supplies $14,802.27 $6,064.97 $20,867.24

700 Property750 Equipment - Original and Additional $3,933.31 $3,933.31

Total Property $3,933.31 $3,933.31

800 Other Objects810 Dues and Fees $199.00 $199.00

Total Other Objects $199.00 $199.00

Total 1200 Special Programs - Elementary / Secondary $1,984,861.48 $1,818,432.35 $268,666.00 $4,071,959.83


Page - 5 of 12


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General Fund (10)

1240 Academic Support Elementary Secondary Federal Total

100 Personnel Services - Salaries100 Personnel Services - Salaries $50,538.00 $124,618.08 $175,156.08

Total Personnel Services - Salaries $50,538.00 $124,618.08 $175,156.08

200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $12,258.00 $36,773.00 $49,031.00220 Social Security Contributions $3,830.10 $9,488.84 $13,318.94230 Retirement Contributions $10,815.12 $26,668.31 $37,483.43250 Unemployment Compensation $49.00 $148.00 $197.00260 Workers’ Compensation $269.00 $806.00 $1,075.00


Total 1240 Academic Support $77,759.22 $198,502.23 $276,261.45


Page - 6 of 12


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General Fund (10)

1243 Gifted Support Elementary Secondary Federal Total





Total 1243 Gifted Support $77,759.22 $198,502.23 $276,261.45


Page - 7 of 12


Printed 11/13/2015 8:31:47 AM

General Fund (10)

1290 Special Programs - Other Support Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $136,356.04 $139,440.96 $275,797.00220 Social Security Contributions $56,544.95 $58,316.34 $114,861.29230 Retirement Contributions $157,876.46 $162,420.76 $320,297.22240 Tuition Reimbursement $1,900.00 $1,587.90 $3,487.90250 Unemployment Compensation $530.04 $581.96 $1,112.00260 Workers’ Compensation $2,906.88 $3,136.12 $6,043.00


300 Purchased Professional and Technical Services322 Professional Educational Services - Ius $145,281.76 $78,528.90 $268,666.00 $492,476.66330 Other Professional Services $211,175.57 $141,734.64 $352,910.21

Total Purchased Professional and Technical Services $356,457.33 $220,263.54 $268,666.00 $845,386.87

400 Purchased Property Services430 Repairs and Maintenance Services $38.40 $41.60 $80.00

Total Purchased Property Services $38.40 $41.60 $80.00

500 Other Purchased Services530 Communications $673.32 $729.43 $1,402.75561 Tuition To Other School Districts Within the State $18,144.36 $18,144.36563 Tuition To Nonpublic Schools $316,138.34 $115,716.24 $431,854.58567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind $111,522.36 $120,815.88 $232,338.24568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers $345.05 $345.05580 Travel $1,915.37 $1,801.69 $3,717.06


600 Supplies610 General Supplies $12,201.37 $6,064.97 $18,266.34640 Books and Periodicals $2,600.90 $2,600.90

Total Supplies $14,802.27 $6,064.97 $20,867.24


Total Property $3,933.31 $3,933.31



Total 1290 Special Programs - Other Support $1,907,102.26 $1,619,930.12 $268,666.00 $3,795,698.38


Page - 8 of 12


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General Fund (10)

1300 Vocational Education Elementary Secondary Federal Total

500 Other Purchased Services564 Tuition To Career and Technology Centers $213,869.41 $213,869.41

Total Other Purchased Services $213,869.41 $213,869.41

Total 1300 Vocational Education $213,869.41 $213,869.41


Page - 9 of 12


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General Fund (10)

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

100 Personnel Services - Salaries100 Personnel Services - Salaries $3,900.70 $10,868.13 $140,405.00 $155,173.83

Total Personnel Services - Salaries $3,900.70 $10,868.13 $140,405.00 $155,173.83

200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $36,096.32 $36,096.32220 Social Security Contributions $295.51 $826.73 $10,740.98 $11,863.22230 Retirement Contributions $706.46 $2,319.15 $30,046.67 $33,072.28260 Workers’ Compensation $702.02 $702.02

Total Personnel Services - Employee Benefits $1,001.97 $3,145.88 $77,585.99 $81,733.84

300 Purchased Professional and Technical Services329 Professional Educational Services - Other $328.00 $64.00 $392.00

Total Purchased Professional and Technical Services $328.00 $64.00 $392.00

500 Other Purchased Services580 Travel $69.00 $69.00

Total Other Purchased Services $69.00 $69.00

Total 1400 Other Instructional Programs - Elementary / Secondary $5,230.67 $14,147.01 $217,990.99 $237,368.67


Page - 10 of 12


Printed 11/13/2015 8:31:47 AM

General Fund (10)

1430 Homebound Instruction Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits220 Social Security Contributions $249.65 $826.73 $1,076.38230 Retirement Contributions $706.46 $2,319.15 $3,025.61

Total Personnel Services - Employee Benefits $956.11 $3,145.88 $4,101.99





Total 1430 Homebound Instruction $4,585.31 $14,147.01 $18,732.32


Page - 11 of 12


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General Fund (10)

1490 Additional Other Instructional Programs Elementary Secondary Federal Total

100 Personnel Services - Salaries100 Personnel Services - Salaries $599.50 $140,405.00 $141,004.50

Total Personnel Services - Salaries $599.50 $140,405.00 $141,004.50

200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $36,096.32 $36,096.32220 Social Security Contributions $45.86 $10,740.98 $10,786.84230 Retirement Contributions $30,046.67 $30,046.67260 Workers’ Compensation $702.02 $702.02

Total Personnel Services - Employee Benefits $45.86 $77,585.99 $77,631.85

Total 1490 Additional Other Instructional Programs $645.36 $217,990.99 $218,636.35


Page - 12 of 12


Printed 11/13/2015 8:31:47 AM

General Fund (10)

2000 Support Services Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $1,252,872.50220 Social Security Contributions $377,459.30230 Retirement Contributions $1,014,120.97240 Tuition Reimbursement $6,987.04250 Unemployment Compensation $5,218.00260 Workers’ Compensation $28,337.00290 Other Current Employee Benefits $1,965.25

Total Personnel Services - Employee Benefits $2,686,960.06

300 Purchased Professional and Technical Services310 Official / Administrative Services $114,171.61329 Professional Educational Services - Other $51,511.29330 Other Professional Services $174,991.93340 Technical Services $14,348.00390 Other Purchased Professional and Technical Services $177,568.62

Total Purchased Professional and Technical Services $532,591.45

400 Purchased Property Services410 Cleaning Services $28,398.63420 Utility Services $452,169.41430 Repairs and Maintenance Services $772,837.63440 Rentals $318,252.60490 Other Purchased Property Services $585.87

Total Purchased Property Services $1,572,244.14

500 Other Purchased Services513 Contracted Carriers $2,344,831.33516 Student Transportation Services From the IU $3,260.66520 Insurance - General $13,695.00521 Fire Insurance $36,749.00522 Automotive Liability Insurance $9,058.00523 General Property and Liability Insurance $24,265.00529 Other Insurance $16,449.00530 Communications ($2,223.50)549 Other Advertising/Public Relations $18,637.13580 Travel $22,805.58595 IU Payments By Withholding $59,276.35


600 Supplies610 General Supplies $561,146.22620 Energy $169,826.38640 Books and Periodicals $24,435.19


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General Fund (10)





800 Other Objects810 Dues and Fees $45,760.36890 Miscellaneous Expenditures $1,083.14


Total 2000 Support Services $13,403,339.55


Page - 2 of 35


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General Fund (10)

2100 Support Services - Students Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $24,516.00 $98,061.00 $122,577.00220 Social Security Contributions $13,183.57 $35,936.47 $49,120.04230 Retirement Contributions $36,502.47 $100,781.58 $137,284.05240 Tuition Reimbursement $384.49 $384.49250 Unemployment Compensation $99.00 $396.00 $495.00260 Workers’ Compensation $537.00 $2,149.00 $2,686.00


300 Purchased Professional and Technical Services329 Professional Educational Services - Other $144.00 $156.00 $300.00340 Technical Services $14,348.00 $14,348.00

Total Purchased Professional and Technical Services $14,492.00 $156.00 $14,648.00

500 Other Purchased Services530 Communications $304.39 $329.76 $634.15580 Travel $645.34 $932.60 $1,577.94

Total Other Purchased Services $949.73 $1,262.36 $2,212.09

600 Supplies610 General Supplies $978.13 $1,532.16 $2,510.29640 Books and Periodicals $987.56 $652.62 $1,640.18

Total Supplies $1,965.69 $2,184.78 $4,150.47



Total 2100 Support Services - Students $266,090.58 $715,853.26 $981,943.84


Page - 3 of 35


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General Fund (10)

2110 Supervision of Student Services Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits220 Social Security Contributions $4,899.24 $5,307.52 $10,206.76230 Retirement Contributions $13,274.80 $14,381.04 $27,655.84






600 Supplies610 General Supplies $721.50 $781.63 $1,503.13640 Books and Periodicals $602.42 $652.62 $1,255.04

Total Supplies $1,323.92 $1,434.25 $2,758.17



Total 2110 Supervision of Student Services $85,895.93 $93,053.94 $178,949.87


Page - 4 of 35


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General Fund (10)

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



200 Personnel Services - Employee Benefits220 Social Security Contributions $4,899.24 $5,307.52 $10,206.76230 Retirement Contributions $13,274.80 $14,381.04 $27,655.84






600 Supplies610 General Supplies $721.50 $781.63 $1,503.13640 Books and Periodicals $602.42 $652.62 $1,255.04

Total Supplies $1,323.92 $1,434.25 $2,758.17



Total 2111 Supervision of Student Services - Head of Component $85,895.93 $93,053.94 $178,949.87


Page - 5 of 35


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General Fund (10)

2120 Guidance Services Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $24,516.00 $98,061.00 $122,577.00220 Social Security Contributions $8,284.33 $30,628.95 $38,913.28230 Retirement Contributions $23,227.67 $86,400.54 $109,628.21240 Tuition Reimbursement $384.49 $384.49250 Unemployment Compensation $99.00 $396.00 $495.00260 Workers’ Compensation $537.00 $2,149.00 $2,686.00


300 Purchased Professional and Technical Services340 Technical Services $14,348.00 $14,348.00

Total Purchased Professional and Technical Services $14,348.00 $14,348.00



600 Supplies610 General Supplies $256.63 $750.53 $1,007.16640 Books and Periodicals $385.14 $385.14

Total Supplies $641.77 $750.53 $1,392.30



Total 2120 Guidance Services $180,194.65 $622,799.32 $802,993.97


Page - 6 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2200 Support Services - Instructional Staff Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $114,440.00 $100,583.00 $215,023.00220 Social Security Contributions $46,735.59 $39,175.22 $85,910.81230 Retirement Contributions $128,132.24 $109,985.12 $238,117.36250 Unemployment Compensation $527.00 $438.00 $965.00260 Workers’ Compensation $2,773.00 $2,464.00 $5,237.00


300 Purchased Professional and Technical Services329 Professional Educational Services - Other $2,672.83 $6,148.91 $8,821.74




500 Other Purchased Services580 Travel $2,158.55 $2,258.84 $4,417.39



Total Supplies $75,262.58 $168,007.81 $243,270.39

700 Property750 Equipment - Original and Additional $19,842.87 $139,024.47 $158,867.34760 Equipment - Replacement $8,606.81 $5,715.55 $14,322.36

Total Property $28,449.68 $144,740.02 $173,189.70



Total 2200 Support Services - Instructional Staff $1,139,378.92 $1,593,967.57 $2,733,346.49


Page - 7 of 35


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General Fund (10)

2220 Technology Support Services Elementary Secondary Federal Total







600 Supplies610 General Supplies $65,173.33 $147,294.20 $212,467.53

Total Supplies $65,173.33 $147,294.20 $212,467.53

700 Property750 Equipment - Original and Additional $16,429.88 $139,024.47 $155,454.35760 Equipment - Replacement $8,606.81 $5,715.55 $14,322.36

Total Property $25,036.69 $144,740.02 $169,776.71

Total 2220 Technology Support Services $492,018.46 $1,058,722.72 $1,550,741.18


Page - 8 of 35


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General Fund (10)

2250 School Library Services Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $61,287.00 $49,030.00 $110,317.00220 Social Security Contributions $19,530.61 $13,178.33 $32,708.94230 Retirement Contributions $55,046.96 $37,369.08 $92,416.04250 Unemployment Compensation $247.00 $198.00 $445.00260 Workers’ Compensation $1,343.00 $1,074.00 $2,417.00


500 Other Purchased Services580 Travel $103.50 $144.40 $247.90

Total Other Purchased Services $103.50 $144.40 $247.90


Total Supplies $6,750.79 $19,471.11 $26,221.90



Total 2250 School Library Services $401,537.40 $295,161.27 $696,698.67


Page - 9 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2260 Instruction and Curriculum Development Services Elementary Secondary Federal Total





300 Purchased Professional and Technical Services329 Professional Educational Services - Other $2,185.83 $1,985.91 $4,171.74


500 Other Purchased Services580 Travel $2,055.05 $1,699.44 $3,754.49


600 Supplies610 General Supplies $2,715.56 $619.61 $3,335.17640 Books and Periodicals $350.00 $350.00 $700.00

Total Supplies $3,065.56 $969.61 $4,035.17


Total Property $3,412.99 $3,412.99

800 Other Objects810 Dues and Fees $4,671.55 $745.54 $5,417.09

Total Other Objects $4,671.55 $745.54 $5,417.09

Total 2260 Instruction and Curriculum Development Services $243,781.90 $233,651.44 $477,433.34


Page - 10 of 35


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General Fund (10)

2270 Instructional Staff Professional Development Services Elementary Secondary Federal Total

300 Purchased Professional and Technical Services329 Professional Educational Services - Other $487.00 $4,163.00 $4,650.00

Total Purchased Professional and Technical Services $487.00 $4,163.00 $4,650.00



600 Supplies610 General Supplies $272.90 $272.89 $545.79

Total Supplies $272.90 $272.89 $545.79



Total 2270 Instructional Staff Professional Development Services $2,041.16 $6,432.14 $8,473.30


Page - 11 of 35


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General Fund (10)

2300 Support Services - Administration Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $112,577.00 $95,804.00 $241,102.50220 Social Security Contributions $37,221.35 $35,529.53 $94,726.06230 Retirement Contributions $102,091.85 $98,832.75 $234,783.92240 Tuition Reimbursement $4,424.25 $4,424.25250 Unemployment Compensation $444.00 $396.00 $1,037.00260 Workers’ Compensation $2,386.00 $2,180.00 $5,641.00290 Other Current Employee Benefits $738.00 $738.00


300 Purchased Professional and Technical Services310 Official / Administrative Services $114,171.61329 Professional Educational Services - Other $35,801.38330 Other Professional Services $174,991.93


400 Purchased Property Services430 Repairs and Maintenance Services $320.00

Total Purchased Property Services $320.00

500 Other Purchased Services520 Insurance - General $13,695.00530 Communications $2,810.28 $1,302.27 $4,112.55549 Other Advertising/Public Relations $18,637.13580 Travel $1,546.40 $2,809.56 $15,997.89


600 Supplies610 General Supplies $320.05 $1,173.15 $19,343.18640 Books and Periodicals $133.75 $133.75

Total Supplies $453.80 $1,173.15 $19,476.93

800 Other Objects810 Dues and Fees $3,608.57 $492.97 $22,384.52890 Miscellaneous Expenditures $941.24 $941.24


Total 2300 Support Services - Administration $751,837.98 $709,254.52 $2,257,157.68


Page - 12 of 35


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General Fund (10)

2310 Board Services Elementary Secondary Federal Total

300 Purchased Professional and Technical Services329 Professional Educational Services - Other $35,801.38330 Other Professional Services $12,550.00


500 Other Purchased Services520 Insurance - General $13,695.00549 Other Advertising/Public Relations $13,751.13580 Travel $3,050.95

Total Other Purchased Services $30,497.08

600 Supplies610 General Supplies $8,035.02




Total 2310 Board Services $98,808.16


Page - 13 of 35


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General Fund (10)

2330 Tax Assessment and Collection Services Elementary Secondary Federal Total

100 Personnel Services - Salaries100 Personnel Services - Salaries $12,658.00

Total Personnel Services - Salaries $12,658.00

200 Personnel Services - Employee Benefits220 Social Security Contributions $968.34

Total Personnel Services - Employee Benefits $968.34

300 Purchased Professional and Technical Services310 Official / Administrative Services $114,171.61




Total 2330 Tax Assessment and Collection Services $134,679.03


Page - 14 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2350 Legal and Accounting Services Elementary Secondary Federal Total

300 Purchased Professional and Technical Services330 Other Professional Services $162,441.93


Total 2350 Legal and Accounting Services $162,441.93


Page - 15 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

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



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $20,463.50220 Social Security Contributions $17,669.73230 Retirement Contributions $24,458.76250 Unemployment Compensation $148.00260 Workers’ Compensation $806.00

Total Personnel Services - Employee Benefits $63,545.99



500 Other Purchased Services530 Communications $42.60 $42.60580 Travel $7,326.85

Total Other Purchased Services $42.60 $7,369.45





Total 2360 Office of the Superintendent / Executive Director Services $42.60 $324,179.67


Page - 16 of 35


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General Fund (10)

2370 Community Relations Services Elementary Secondary Federal Total





500 Other Purchased Services549 Other Advertising/Public Relations $4,886.00580 Travel $1,264.13


600 Supplies610 General Supplies $304.27

Total Supplies $304.27

800 Other Objects810 Dues and Fees $303.00

Total Other Objects $303.00

Total 2370 Community Relations Services $75,998.99


Page - 17 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2380 Office of the Principal Services Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $112,577.00 $95,804.00 $208,381.00220 Social Security Contributions $37,221.35 $35,529.53 $72,750.88230 Retirement Contributions $102,091.85 $98,832.75 $200,924.60240 Tuition Reimbursement $4,424.25 $4,424.25250 Unemployment Compensation $444.00 $396.00 $840.00260 Workers’ Compensation $2,386.00 $2,180.00 $4,566.00290 Other Current Employee Benefits $738.00 $738.00


500 Other Purchased Services530 Communications $2,810.28 $1,259.67 $4,069.95580 Travel $1,546.40 $2,809.56 $4,355.96


600 Supplies610 General Supplies $320.05 $1,173.15 $1,493.20640 Books and Periodicals $133.75 $133.75

Total Supplies $453.80 $1,173.15 $1,626.95

800 Other Objects810 Dues and Fees $3,608.57 $492.97 $4,101.54890 Miscellaneous Expenditures $941.24 $941.24


Total 2380 Office of the Principal Services $751,837.98 $709,211.92 $1,461,049.90


Page - 18 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2400 Support Services - Pupil Health Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $61,288.00220 Social Security Contributions $20,110.29230 Retirement Contributions $54,702.81240 Tuition Reimbursement $2,178.30250 Unemployment Compensation $247.00260 Workers’ Compensation $1,343.00


300 Purchased Professional and Technical Services329 Professional Educational Services - Other $2,219.92




500 Other Purchased Services580 Travel $340.03

Total Other Purchased Services $340.03

600 Supplies610 General Supplies $8,204.84640 Books and Periodicals $86.90


700 Property750 Equipment - Original and Additional $5,500.00




Total 2400 Support Services - Pupil Health $420,918.55


Page - 19 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2440 Nursing Services Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $61,288.00220 Social Security Contributions $20,110.29230 Retirement Contributions $54,702.81240 Tuition Reimbursement $2,178.30250 Unemployment Compensation $247.00260 Workers’ Compensation $1,343.00








600 Supplies610 General Supplies $8,204.84640 Books and Periodicals $86.90


700 Property750 Equipment - Original and Additional $5,500.00




Total 2440 Nursing Services $420,918.55


Page - 20 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2500 Support Services - Business Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $61,288.00220 Social Security Contributions $23,196.81230 Retirement Contributions $65,023.64250 Unemployment Compensation $247.00260 Workers’ Compensation $1,343.00


300 Purchased Professional and Technical Services329 Professional Educational Services - Other $800.00

Total Purchased Professional and Technical Services $800.00







800 Other Objects810 Dues and Fees $10,692.75890 Miscellaneous Expenditures $141.90


Total 2500 Support Services - Business $496,431.07


Page - 21 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2510 Fiscal Services Elementary Secondary Federal Total















Total 2510 Fiscal Services $496,431.07


Page - 22 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

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



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $5,347.08220 Social Security Contributions $8,642.37230 Retirement Contributions $24,176.03


Total 2511 Supervision of Fiscal Services - Head of Component $151,137.56


Page - 23 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2519 Other Fiscal Services Elementary Secondary Federal Total















Total 2519 Other Fiscal Services $345,293.51


Page - 24 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2600 Operation and Maintenance of Plant Services Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $551,594.00220 Social Security Contributions $104,395.29230 Retirement Contributions $284,209.19250 Unemployment Compensation $2,227.00260 Workers’ Compensation $12,087.00290 Other Current Employee Benefits $1,227.25


300 Purchased Professional and Technical Services329 Professional Educational Services - Other $3,568.25390 Other Purchased Professional and Technical Services $177,568.62




500 Other Purchased Services521 Fire Insurance $36,749.00522 Automotive Liability Insurance $9,058.00523 General Property and Liability Insurance $24,265.00529 Other Insurance $16,449.00530 Communications ($6,970.20)


600 Supplies610 General Supplies $123,518.19 $172,690.28 $296,208.47620 Energy $169,826.38

Total Supplies $123,518.19 $172,690.28 $466,034.85





Total 2600 Operation and Maintenance of Plant Services $123,518.19 $172,690.28 $4,106,173.58


Page - 25 of 35


Printed 11/13/2015 8:31:49 AM

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 $297,819.85


Page - 26 of 35


Printed 11/13/2015 8:31:49 AM

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 $121,560.92


Page - 27 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

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





Total 2619 Supervision of Operation and Maintenance of Plant Services - All Other Supervision $176,258.93


Page - 28 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2620 Operation of Buildings Services Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits210 Group Insurance - Contracted Provider $494,042.00220 Social Security Contributions $87,172.05230 Retirement Contributions $235,969.96250 Unemployment Compensation $2,227.00260 Workers’ Compensation $12,087.00290 Other Current Employee Benefits $1,227.25






500 Other Purchased Services521 Fire Insurance $36,749.00522 Automotive Liability Insurance $9,058.00523 General Property and Liability Insurance $24,265.00529 Other Insurance $16,449.00530 Communications ($6,970.20)


600 Supplies610 General Supplies $123,518.19 $169,190.28 $292,708.47620 Energy $169,826.38

Total Supplies $123,518.19 $169,190.28 $462,534.85





Total 2620 Operation of Buildings Services $123,518.19 $169,190.28 $3,576,672.71


Page - 29 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2660 Safety and Security Services Elementary Secondary Federal Total



200 Personnel Services - Employee Benefits220 Social Security Contributions $2,981.24230 Retirement Contributions $8,396.23


300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services $177,568.62


600 Supplies610 General Supplies $3,500.00 $3,500.00

Total Supplies $3,500.00 $3,500.00

Total 2660 Safety and Security Services $3,500.00 $231,681.02


Page - 30 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2700 Student Transportation Services Elementary Secondary Federal Total

500 Other Purchased Services513 Contracted Carriers $2,344,831.33516 Student Transportation Services From the IU $3,260.66


Total 2700 Student Transportation Services $2,348,091.99


Page - 31 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2750 Nonpublic Transportation Elementary Secondary Federal Total

500 Other Purchased Services513 Contracted Carriers $596,010.44


Total 2750 Nonpublic Transportation $596,010.44


Page - 32 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2790 Other Student Transportation Services Elementary Secondary Federal Total

500 Other Purchased Services513 Contracted Carriers $1,748,820.89516 Student Transportation Services From the IU $3,260.66


Total 2790 Other Student Transportation Services $1,752,081.55


Page - 33 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

2900 Other Support Services Elementary Secondary Federal Total

500 Other Purchased Services595 IU Payments By Withholding $59,276.35


Total 2900 Other Support Services $59,276.35


Page - 34 of 35


Printed 11/13/2015 8:31:49 AM

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 $59,276.35


Total 2910 Support Services Not Listed Elsewhere In the 2000 Series $59,276.35


Page - 35 of 35


Printed 11/13/2015 8:31:49 AM

General Fund (10)

3000 Operation of Non-Instructional Services Total







400 Purchased Property Services420 Utility Services $1,443.00430 Repairs and Maintenance Services $16,807.32440 Rentals $26,078.25


500 Other Purchased Services510 Student Transportation Services $79,274.83530 Communications $11.90580 Travel $15,997.17599 Other Miscellaneous Purchased Services $71,844.15




800 Other Objects810 Dues and Fees $23,907.76860 Grants To Municipal and Community Service Organizations $3,600.00


Total 3000 Operation of Non-Instructional Services $1,186,362.36


Page - 1 of 3


Printed 11/13/2015 8:31:52 AM

General Fund (10)

3200 Student Activities Elementary Secondary Federal Total







400 Purchased Property Services420 Utility Services $1,443.00430 Repairs and Maintenance Services $16,807.32440 Rentals $26,078.25


500 Other Purchased Services510 Student Transportation Services $79,274.83530 Communications $11.90580 Travel $15,997.17599 Other Miscellaneous Purchased Services $71,844.15






Total 3200 Student Activities $1,182,762.36


Page - 2 of 3


Printed 11/13/2015 8:31:52 AM

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


Page - 3 of 3


Printed 11/13/2015 8:31:52 AM

General Fund (10)

5000 Other Expenditures and Financing Uses Total

800 Other Objects880 Refunds of Prior Years’ Receipts $171.39


900 Other Uses of Funds930 Fund Transfers $5,463,615.15939 Other Fund Transfers $3,024,592.81

Total Other Uses of Funds $8,488,207.96

Total 5000 Other Expenditures and Financing Uses $8,488,379.35


Page - 1 of 6


Printed 11/13/2015 8:31:53 AM

General Fund (10)

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



Total 5100 Debt Service / Other Expenditures and Financing Uses $171.39


Page - 2 of 6


Printed 11/13/2015 8:31:53 AM

General Fund (10)

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



Total 5130 Refund of Prior Year Revenues / Receipts $171.39


Page - 3 of 6


Printed 11/13/2015 8:31:53 AM

General Fund (10)

5200 Interfund Transfers - Out Elementary Secondary Federal Total

900 Other Uses of Funds930 Fund Transfers $5,463,615.15939 Other Fund Transfers $3,024,592.81


Total 5200 Interfund Transfers - Out $8,488,207.96


Page - 4 of 6


Printed 11/13/2015 8:31:53 AM

General Fund (10)

5230 Capital Projects Fund Transfers Elementary Secondary Federal Total

900 Other Uses of Funds939 Other Fund Transfers $3,024,592.81


Total 5230 Capital Projects Fund Transfers $3,024,592.81


Page - 5 of 6


Printed 11/13/2015 8:31:53 AM

General Fund (10)

5240 Debt Service Fund Transfers Elementary Secondary Federal Total

900 Other Uses of Funds930 Fund Transfers $5,463,615.15


Total 5240 Debt Service Fund Transfers $5,463,615.15


Page - 6 of 6


Printed 11/13/2015 8:31:53 AM

Other Capital Projects Fund (39)

4000 Facilities Acquisition, Construction and Improvement Services Total

700 Property710 Land and Improvements $653,457.00750 Equipment - Original and Additional $54,589.00


Total 4000 Facilities Acquisition, Construction and Improvement Services $708,046.00


Page - 1 of 2


Printed 11/13/2015 8:31:52 AM


4100 Site Acquisition Services - Original and Additional Elementary Secondary Federal Total

700 Property710 Land and Improvements $653,457.00750 Equipment - Original and Additional $54,589.00


Total 4100 Site Acquisition Services - Original and Additional $708,046.00


Page - 2 of 2


Printed 11/13/2015 8:31:52 AM

Debt Service Fund (40)


200 Personnel Services - Employee Benefits280 Other Post-Employment Benefits (OPEB) $338,977.00


Total 2000 Support Services $338,977.00


Page - 1 of 3


Printed 11/13/2015 8:31:51 AM


2300 Support Services - Administration Elementary Secondary Federal Total



Total 2300 Support Services - Administration $338,977.00


Page - 2 of 3


Printed 11/13/2015 8:31:51 AM


2310 Board Services Elementary Secondary Federal Total



Total 2310 Board Services $338,977.00


Page - 3 of 3


Printed 11/13/2015 8:31:51 AM


5000 Other Expenditures and Financing Uses Total

800 Other Objects830 Interest $2,269,666.00

Total Other Objects $2,269,666.00

900 Other Uses of Funds910 Redemption of Principal $3,220,000.00990 Miscellaneous Other Uses of Funds $15,850,981.00


Total 5000 Other Expenditures and Financing Uses $21,340,647.00


Page - 1 of 3


Printed 11/13/2015 8:31:53 AM


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





Total 5100 Debt Service / Other Expenditures and Financing Uses $21,340,647.00


Page - 2 of 3


Printed 11/13/2015 8:31:53 AM


5110 Debt Service Elementary Secondary Federal Total





Total 5110 Debt Service $21,340,647.00


Page - 3 of 3


Printed 11/13/2015 8:31:53 AM

General Fund (10) Public Purpose Trust (27)

Other Compt Approved (28)

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

Capital Reserve (1431) (32)

1000 Instruction1100 Regular Programs - Elementary / Secondary $17,562,767.92

1200 Special Programs - Elementary / Secondary $4,071,959.83

1300 Vocational Education $213,869.41

1400 Other Instructional Programs - Elementary / Secondary $237,368.67

Total Instruction $22,085,965.83

2000 Support Services2100 Support Services - Students $981,943.84

2200 Support Services - Instructional Staff $2,733,346.49

2300 Support Services - Administration $2,257,157.68

2400 Support Services - Pupil Health $420,918.55

2500 Support Services - Business $496,431.07

2600 Operation and Maintenance of Plant Services $4,106,173.58

2700 Student Transportation Services $2,348,091.99

2900 Other Support Services $59,276.35

Total Support Services $13,403,339.55

3000 Operation of Non-Instructional Services3200 Student Activities $1,182,762.36

3300 Community Services $3,600.00

Total Operation of Non-Instructional Services $1,186,362.36

4000 Facilities Acquisition, Construction and Improvement Services4100 Site Acquisition Services - Original and Additional

Total Facilities Acquisition, Construction and Improvement Services

5000 Other Expenditures and Financing Uses5100 Debt Service / Other Expenditures and Financing Uses $171.39

5200 Interfund Transfers - Out $8,488,207.96

Total Other Expenditures and Financing Uses $8,488,379.35

TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $45,164,047.09

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Summary of Governmental Fund Expenditures and Other Financing Uses - (EXPGS)

Page - 1 of 2


Printed 11/13/2015 8:31:54 AM


Debt Service (40) Permanent (90) Total

1000 Instruction1100 Regular Programs - Elementary / Secondary $17,562,767.92

1200 Special Programs - Elementary / Secondary $4,071,959.83

1300 Vocational Education $213,869.41

1400 Other Instructional Programs - Elementary / Secondary $237,368.67

Total Instruction $22,085,965.83

2000 Support Services2100 Support Services - Students $981,943.84

2200 Support Services - Instructional Staff $2,733,346.49

2300 Support Services - Administration $338,977.00 $2,596,134.68

2400 Support Services - Pupil Health $420,918.55

2500 Support Services - Business $496,431.07

2600 Operation and Maintenance of Plant Services $4,106,173.58

2700 Student Transportation Services $2,348,091.99

2900 Other Support Services $59,276.35

Total Support Services $338,977.00 $13,742,316.55

3000 Operation of Non-Instructional Services3200 Student Activities $1,182,762.36

3300 Community Services $3,600.00

Total Operation of Non-Instructional Services $1,186,362.36

4000 Facilities Acquisition, Construction and Improvement Services4100 Site Acquisition Services - Original and Additional $708,046.00 $708,046.00

Total Facilities Acquisition, Construction and Improvement Services $708,046.00 $708,046.00

5000 Other Expenditures and Financing Uses5100 Debt Service / Other Expenditures and Financing Uses $21,340,647.00 $21,340,818.39

5200 Interfund Transfers - Out $8,488,207.96

Total Other Expenditures and Financing Uses $21,340,647.00 $29,829,026.35

TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $708,046.00 $21,679,624.00 $67,551,717.09

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Summary of Governmental Fund Expenditures and Other Financing Uses - (EXPGS)

Page - 2 of 2


Printed 11/13/2015 8:31:54 AM

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

Amount Description Amount

Total Salary Base for salaries subject to PSERS withholding $16,801,375.28

Total Federally Funded salaries subject to PSERS withholding $140,405.00

Title I Expenditure Data


Expenditures Funded with Current Title I Funds $134,948.00

Expenditures Funded with Carry over Title I Funds

Total Title I Expenditure Data $134,948.00

Title I ARRA Amount


Portion of Total Title I Expenditures funded with ARRA Title I

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Additional Data Collection Schedule - (ADCS)

Page - 1 of 1


Printed 11/13/2015 8:31:55 AM

OBJECT COVERED NOT COVERED TOTAL

10 General Fund No Self Insurance data to report

211 Medical Insurance $3,761,125.31 $3,761,125.31

212 Dental Insurance $223,463.20 $223,463.20

215 Eye Care Insurance $11,871.89 $11,871.89

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 $3,996,460.40 $3,996,460.40

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 $3,996,460.40 $3,996,460.40

Benefits for Staff Relative to Collective Bargaining Agreements

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Health Care Benefits Schedule - (HCBS)

Page - 1 of 1


Printed 11/13/2015 8:31:56 AM

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 52,250.57 638,594.66 690,845.23 64,239.52 738,754.45 802,993.97

2140 Psychological Services

2150 Speech Pathology and Audiology Services

2160 Social Work Services

2260 Instruction and Curriculum Development Services 20,314.12 319,947.44 340,261.56 28,246.07 449,187.27 477,433.34

2350 Legal and Accounting Services 7,912.74 84,839.34 92,752.08 19,257.07 143,184.86 162,441.93

2420 Medical Services

2440 Nursing Services 27,055.15 330,661.97 357,717.12 33,673.49 387,245.06 420,918.55

2700 Student Transportation Services 470,537.07 1,897,459.53 2,367,996.60 499,677.35 1,848,414.64 2,348,091.99

Total 578,069.65 3,271,502.94 3,849,572.59 645,093.50 3,566,786.28 4,211,879.78

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Special Education Services Schedule - (SESS)

Page - 1 of 1


Printed 11/13/2015 8:31:56 AM

ALL GOVERNMENTAL FUND TYPESShort-Term Borrowing

General Obligation Bonds/Notes

Authority Building Obligations Other Long-Term Debt

Other Post-Employment Benefits (OPEB) Compensated Absences

1. Debt at Beginning of Fiscal Year 54,817,251.00 18,195,667.00 2,309,795.00 442,387.00

2. Additional Debt Incurred During Year 16,165,000.00 449,284.00

3. Retirements and Repayments 17,633,104.00 479,203.00 16,342.00

4. Debt at End of Fiscal Year 53,349,147.00 17,716,464.00 2,759,079.00 426,045.00

5. Accreted Interest at End Of Fiscal Year 9,312,191.00

6. Total Debt and Accreted Interest 62,661,338.00 17,716,464.00 2,759,079.00 426,045.00

7. Current Portion P&I - Due within 1 year 4,418,326.00 1,181,637.34 12,781.00

8. Interest Paid during current fiscal year 1,781,688.00 609,874.00

ALL PROPRIETARY FUND TYPES

1. Debt at Beginning of Fiscal Year

2. Additional Debt Incurred During Year

3. Retirements and Repayments

4. Debt at End of Fiscal Year

5. Accreted Interest at End Of Fiscal Year

6. Total Debt and Accreted Interest

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

8. Interest Paid during current fiscal year

(PRINCIPAL AMOUNTS ONLY)

(PRINCIPAL AMOUNTS ONLY)

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Statement of Indebtedness - (SOIN)

Page - 1 of 4


Printed 11/13/2015 8:31:57 AM

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 3,220,000.00 2,269,666.00 5,489,666.00 15,850,981.00

5120 10 General Fund

5120 20 Special Revenue Funds

5120 30 Capital Projects Funds

5120 40 Debt Service Fund

Total Debt Payments - Governmental Funds 3,220,000.00 2,269,666.00 5,489,666.00 15,850,981.00

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


Page - 2 of 4


Printed 11/13/2015 8:31:57 AM

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 50,667.00 14,203.00 36,464.00 9,537.00

Extended Term Financing Agreements 18,145,000.00 465,000.00 17,680,000.00 1,172,100.34 609,874.00

Other Post-Employment Benefits (OPEB) 2,309,795.00 449,284.00 2,759,079.00

Compensated Absences 442,387.00 16,342.00 426,045.00 12,781.00

General Obligation Bonds/Notes – CAB 07/1992 1,301,931.00 38,104.00 1,263,827.00 160,000.00 121,896.00

General Obligation Bonds/Notes – CAB 10/1994 1,815,320.00 1,815,320.00

General Obligation Bonds/Notes – CIB 07/2002 1,640,000.00 1,640,000.00 40,011.00

General Obligation Bonds/Notes – CIB 06/2008 15,580,000.00 15,000.00 15,565,000.00 752,100.00 737,700.00

General Obligation Bonds/Notes – CIB 03/2009 4,390,000.00 4,390,000.00

General Obligation Bonds/Notes – CIB 06/2011 9,755,000.00 9,175,000.00 580,000.00 215,795.00 217,650.00

General Obligation Bonds/Notes – CIB 11/2011 2,800,000.00 1,385,000.00 1,415,000.00 1,449,016.00 65,234.00


General Obligation Bonds/Notes – CIB 05/2014 9,325,000.00 9,325,000.00 371,882.00 198,835.00

General Obligation Bonds/Notes – CIB 05/2014 470,000.00 305,000.00 165,000.00 165,751.00 1,522.00




Totals for Debt Entered: 75,765,100.00 16,614,284.00 18,128,649.00 74,250,735.00 5,612,744.34 2,391,562.00


Page - 3 of 4


Printed 11/13/2015 8:31:57 AM

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 07/1992 4,040,738.00 361,486.00 121,896.00 4,280,328.00 1,263,827.00 5,544,155.00

General Obligation Bonds/Notes – CAB 10/1994 4,601,360.00 430,503.00 5,031,863.00 1,815,320.00 6,847,183.00

Totals for Debt Entered: 8,642,098.00 791,989.00 121,896.00 9,312,191.00 3,079,147.00 12,391,338.00


Page - 4 of 4


Printed 11/13/2015 8:31:57 AM

General Fund (10)

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

Tuition Reported in General Fund Expenditures 1000-560 1,546,801.85

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

Section 1 Total 1,546,801.85

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 18,144.36 18,144.36

6 Brick and Mortar Charter Schools 98,535.71 98,535.71

7 Cyber Charter Schools 428,664.68 107,940.80 536,605.48

8 Career and Technology Centers 153,985.97 59,883.44 213,869.41

9 Approved Private Schools 232,683.29 232,683.29

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 15,109.02 431,854.58 446,963.60

Section 2 Total 696,295.38 850,506.47 1,546,801.85

2014-2015 PDE-2057 Annual Financial Report - 06/30/2015 Fiscal Year End Tuition Schedule - (TUIT)

Page - 1 of 1


Printed 11/13/2015 8:31:58 AM

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