edl › c324 › 11 › 07 › 19 › 171545-49088354... · 2019-11-07 · windber area sd...

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

Joseph Kimmel

[email protected]

(814)467-4567

(814)467-4208

Ext :803

Auditing Firm:

Printed 10/30/2019 8:26:59 AM

Audit Certification

For Fiscal Year Ending 6/30/2019

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

Annual Financial Report:

LEA Name :

AUN Number :

County :

Audit Certification Due: 12/31/2019

Windber Area SD

108569103

Somerset

This certification is applicable to the Annual Financial Report data submitted through the Consolidated Financial Reporting System on: _________________

Date

Windber Area School DistrictBoard of School Directors

Director of Education

Glenn Gaye, Jr.Director of Education

Karen KissAdministrative

Assistant

School Administration

Dr. Jason HicksHigh School Principal

Jessica ShusterMiddle School Principal

Keving EdmondsonElementary Principal

Director of Special Education

Richard E. LucasDirector of Special

Education and School Improvement

Kristen ButlerSpecial Services

Coordinator

Bernice TokiAdministrative Assistant

Business Office

Kerry RoseyPayroll & Benefits

Vennona BrownAccounts Payable

Martha DranzikAccounts Receiveable

Information Technology (IT)

Frank TallyenIT Director

Tim TallyenIT Assistant

Facilities Department

Randy RoxbyFacilities Director

Athletic Department

Steve SlatcoffAthletic Director

Transportation

Glenn Gaye, Jr.Transportation Coordinator

Office of the Superintendent

Joseph KimmelSuperintendent/Business Manager

Pamela GyurikAdministrative Assistant to the

Superintendent

Windber Area School District Organizational Chart

Val Number Description Justification

12195 REG: Current Year AFR Beginning Fund Balance must equal Prior Year AFR Ending Fund Balance. Justifications to this error must fully explain the situation that prompted a fund balance restatement. "Auditor Adjustment" is not a sufficient justification.

Total Govt Funds, Beg Bal: $7,137,859.00 PY Ending Bal, Govt Funds: $7,200,319.00

Fund 10 beginning fund balance was restated for prior year understatement of tuition expense due to other districts and prior year understatement of tuition income charged to other districts.

12196 REG - Fund 10: Current Year AFR Beginning Fund Balance must equal Prior Year AFR Ending Fund Balance. Justifications to this error must fully explain the situation that prompted a fund balance restatement. "Auditor Adjustment" is not a sufficient justification.

REG Fund 10, Beg Fund Bal: $5,210,456.00 PY Ending Fund Balance: $5,272,916.00

Fund 10 beginning fund balance was restated for prior year understatement of tuition expense due to other districts and prior year understatement of tuition income charged to other districts.

41150 Expenditure Detail - There is an entry in function 5150- 990 object "Other". Please explain what constitutes "Other".

Expenditure 5150-990, Fund 40: $1,225.00

Amount entered for 5150-990 in Fund 40 represents the bond discount as part of the Series of 2019 bonds use to refund a portion of the Series of 2014B bonds.

42330 Expenditure Detail: AFR amount must equal or exceed PDE FAI System amount.

1000-562, AFR Exp Detail: $310,870.37 1000-562, PDE FAI System: $355,270.87

FAI system is based on cash basis of accounting and includes amounts paid for PY tuition and excludes amounts payable for CY tuition.

42420 Expenditure Detail: Total current year 2700-513 expenditure varies from prior year by 10%. Correct the data or enter a justification.

2700-513, AFR Exp Detail: $863,547.72 2700-513, PY AFR Amount: $770,245.17

The District had a significant increase in transportation costs to transport students to educational facilities outside of the District.

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

Series 2019 bonds had a settlement date of 6/25/19. As such, no payment was made for the bonds in 2018-19.

2018-2019 Annual Financial Report - 06/30/2019 Fiscal Year End Validations

Page - 1 of 1

LEA : 108569103 Windber Area SD

Printed 10/30/2019 8:28:39 AM

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 4,036,288

0110 Investments 1,847,683

0120 Taxes Receivable 808,813

0130 Due From Other Funds 54,651

0141 Due From Other Governments 113

0142 State Revenue Receivable 654,127

0143 Federal Revenue Receivable 338,714

0145 Other Intergovernmental Revenue Receivable

0146 Due from Primary Government

0147 Due from Component Unit

0150 Other Receivables 163,941

0170 Inventories

0180 Prepaid Expenses (Expenditures)

0190 Other Current Assets

Total Assets $7,904,330

0910 Deferred Outflows of Resources

Total Assets And Deferred Outflows Of Resources $7,904,330

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Balance Sheet - Governmental Funds (NAG)

Page - 1 of 4


Printed 10/30/2019 8:27:01 AM

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 1,114,838 2,223 5,153,349

0110 Investments 321,990 2,169,673

0120 Taxes Receivable 808,813

0130 Due From Other Funds 54,651

0141 Due From Other Governments 113

0142 State Revenue Receivable 654,127

0143 Federal Revenue Receivable 338,714

0145 Other Intergovernmental Revenue Receivable



0150 Other Receivables 163,941

0170 Inventories



Total Assets $1,436,828 $2,223 $9,343,381


Total Assets And Deferred Outflows Of Resources $1,436,828 $2,223 $9,343,381


Page - 2 of 4


Printed 10/30/2019 8:27:01 AM






(31)

Liabilities And Deferred Inflows Of Resources And Fund Balances

Liabilities

0400 Due to Other Funds

0411 Due to Other Governments

0412 Due to Primary Government

0413 Due to Component Unit

0420 Accounts Payable 232,037

0430 Contracts Payable

0440 Current Portion of Long-Term Debt

0450 Short-Term Payables

0461 Accrued Salaries and Benefits 1,668,727

0462 Payroll Deductions and Withholding 18,640

0480 Unearned Revenues

0490 Other Current Liabilities 2,803

Total Liabilities $1,922,207

0950 Deferred Inflows of Resources 664,306

Fund Balances

0810 Nonspendable Fund Balance

0820 Restricted Fund Balance

0830 Committed Fund Balance

0840 Assigned Fund Balance 1,381,626

0850 Unassigned Fund Balance 3,936,191

Total Fund Balances $5,317,817

Total Liabilities, Deferred Inflows Of Resources And Fund Balances $7,904,330


Page - 3 of 4


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(39)

Debt Service(40)

Permanent(90)


Liabilities And Deferred Inflows Of Resources And Fund Balances

Liabilities









0461 Accrued Salaries and Benefits 1,668,727

0462 Payroll Deductions and Withholding 18,640



Total Liabilities $1,922,207

0950 Deferred Inflows of Resources 664,306

Fund Balances

0810 Nonspendable Fund Balance

0820 Restricted Fund Balance 1,436,828 2,223 1,439,051

0830 Committed Fund Balance

0840 Assigned Fund Balance 1,381,626

0850 Unassigned Fund Balance 3,936,191

Total Fund Balances $1,436,828 $2,223 $6,756,868

Total Liabilities, Deferred Inflows Of Resources And Fund Balances $1,436,828 $2,223 $9,343,381


Page - 4 of 4


Printed 10/30/2019 8:27:01 AM






(31)

Revenues

6000 Revenue from Local Sources 4,924,177

7000 Revenue from State Sources 12,799,616

8000 Revenue from Federal Sources 537,053

Total Revenues $18,260,846

Expenditures

1000 Instruction 11,296,203

2000 Support Services 4,705,841

3000 Operation of Non-Instructional Services 584,515

4000 Facilities Acquisition, Construction and Improvement Services

5110 Debt Service 1,566,926

5130 Refund of Prior Year Revenues / Receipts

Total Expenditures $18,153,485

Excess (Deficiency) Of Revenues Over Expenditures $107,361

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

5300 Transfers Out to Component Units/Primary Governments

Total Other Financing Sources (Uses)

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)

Page - 1 of 4


Printed 10/30/2019 8:27:06 AM



(39)

Debt Service(40)

Permanent(90)


Revenues

6000 Revenue from Local Sources 33,862 18,844 4,976,883

7000 Revenue from State Sources 12,799,616

8000 Revenue from Federal Sources 537,053

Total Revenues $33,862 $18,844 $18,313,552

Expenditures

1000 Instruction 11,296,203

2000 Support Services 134,741 4,840,582

3000 Operation of Non-Instructional Services 584,515

4000 Facilities Acquisition, Construction and Improvement Services 111,783 429,275 541,058

5110 Debt Service 1,566,926

5130 Refund of Prior Year Revenues / Receipts

Total Expenditures $111,783 $429,275 $134,741 $18,829,284

Excess (Deficiency) Of Revenues Over Expenditures ($77,921) ($410,431) ($134,741) ($515,732)

Other Financing Sources (Uses)

9110 Face Value of Bonds Issued

9120 Proceeds from Refunding of Bonds 5,210,000 5,210,000

9130 Bond Premiums

9200 Proceeds from Extended-Term Financing


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


5120 Debt Service – Refunded Bonds 5,074,034 5,074,034

5150 Bond Discounts 1,225 1,225



Total Other Financing Sources (Uses) $134,741 $134,741


Page - 2 of 4


Printed 10/30/2019 8:27:06 AM

Net Change In Fund Balances $107,361

Fund Balance

0001 Fund Balance - Beginning of Fiscal Year 5,210,456






(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 $5,317,817


Page - 3 of 4


Printed 10/30/2019 8:27:06 AM

Net Change In Fund Balances ($77,921) ($410,431) ($380,991)

Fund Balance

0001 Fund Balance - Beginning of Fiscal Year 1,514,749 412,654 7,137,859



(39)

Debt Service(40)

Permanent(90)


Special And Extraordinary Items





Fund Balance - End Of Year $1,436,828 $2,223 $6,756,868


Page - 4 of 4


Printed 10/30/2019 8:27:06 AM

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 203,268 203,268

0110 Investments 28,606 28,606

0130 Due From Other Funds

0141 Due From Other Governments

0142 State Revenue Receivable

0143 Federal Revenue Receivable 762 762



0150 Other Receivables

0170 Inventories 8,338 8,338



Total Current Assets $240,974 $240,974

Noncurrent Assets

0211 Land

0212 Site Improvements (Net)

0220 Buildings and Building Improvements (Net)

0230 Machinery, Equipment and Furniture (Net) 308,550 308,550

0250 Construction in Progress

0260 Long Term Prepayments

0290 Other Noncurrent Assets

Total Noncurrent Assets $308,550 $308,550


Total Assets And Deferred Outflows Of Resources $549,524 $549,524

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)


Printed 10/30/2019 8:27:09 AM Page - 1 of 2


Child Care Operations

(52)



Liabilities And Deferred Inflows Of Resources And Net Position

Current Liabilities

0400 Due to Other Funds 54,651 54,651



0420 Accounts Payable 13,490 13,490




0461 Accrued Salaries and Benefits

0462 Payroll Deductions and Withholding

0480 Unearned Revenues 3,923 3,923

0490 Other Current Liabilities

Total Current Liabilities $72,064 $72,064

Noncurrent Liabilities

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable

0530 Lease-Purchase Obligations

0540 Accumulated Compensated Absences

0550 Authority Lease Obligations

0560 Other Post-Employment Benefits (OPEB)

0570 Net Pension Liability

0599 Other Noncurrent Liabilities

Total Noncurrent Liabilities

Total Liabilities $72,064 $72,064

0950 Deferred Inflows of Resources

Net Position

0791 Net Investment in Capital Assets 308,550 308,550

0008 Restricted Net Position (0792 – 0798)

0799 Unrestricted Net Position 168,910 168,910

Total Net Position $477,460 $477,460

Total Liabilities And Deferred Inflows Of Resources And Net Position $549,524 $549,524

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)


Printed 10/30/2019 8:27:09 AM Page - 2 of 2


Child Care Operations(52)



Operating Revenues

6600 Food Service Revenue 206,670 206,670

0071 Charges for Services

0072 Other Operating Revenue 40,580 40,580

Total Operating Revenues $247,250 $247,250

Operating Expenses

100 Personnel Services – Salaries 173,273 173,273

200 Personnel Services – Employee Benefits 109,781 109,781

300 Purchased Professional and Technical Services

400 Purchased Property Services 10,574 10,574

500 Other Purchased Services 355,250 355,250

600 Supplies 50,619 50,619

740 Depreciation 23,925 23,925

810 Dues and Fees 815 815

890 Miscellaneous Expenditures

Total Operating Expenses $724,237 $724,237

Operating Income (Loss) ($476,987) ($476,987)

Non Operating Revenues (Expenses)

6500 Earnings on Investments 4,953 4,953

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 67,753 67,753

8000 Revenue from Federal Sources 442,263 442,263


820 Claims and Judgments Against the LEA

830 Interest

TOTAL Non Operating Revenues (Expenses) $514,969 $514,969

Income (Loss) Before Contributions And Transfers $37,982 $37,982

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP)

Page - 1 of 2


Printed 10/30/2019 8:27:12 AM





Contributions, Transfers, and Special and Extraordinary Items






9500 Capital Contributions

9700 Transfers IN From Component Units/Primary Governments



Change In Net Position $37,982 $37,982

0002 Net Position - Beginning of Fiscal Year 439,478 439,478

0003 Accounting Changes / Residual Equity Transfers

Net Position - End Of Year $477,460 $477,460

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP)

Page - 2 of 2


Printed 10/30/2019 8:27:12 AM





Cash Flows From Operating Activities

0011 Cash Receipts From Users 206,670 206,670

0012 Cash Receipts From Assessments Made to Other Funds

0013 Cash Receipts From Earnings on Investments

0014 Cash Receipts From Other Operating Revenue 40,580 40,580

0015 Cash Payments To Employees For Services 460,958 460,958

0016 Cash Payments For Insurance Claims

0017 Cash Payments To Suppliers For Goods and Services 471,398 471,398

0018 Cash Payments For Other Operating Expenses

Net Cash Provided By (Used For) Operating Activities ($685,106) ($685,106)

Cash Flows From Non-Capital Financing Activities

0021 Receipts From Local Sources - 6000

0022 Receipts From State Sources - 7000 67,753 67,753

0023 Receipts From Federal Sources -8000 436,480 436,480

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)

0030 Receipts from Insurance Recoveries -9990

Net Cash Prov By (Used for) Non-Capital Financing Activities $504,233 $504,233

Cash Flows From Investing Activities

0041 Earnings on Investments - 6500 4,539 4,539

0042 Purchase of Inv Securities / Deposits to Inv Pools

0043 Receipts From Investment Pool Withdrawals

0044 Proceeds from Sale and Maturity of Inv Securities

Cash Flows From Capital and Related Financing Activities

0031 Payments For Fac Acq, Const, and Imp - 4000 (3,410) (3,410)

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 ($3,410) ($3,410)

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP)

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0045 Loans Received (Paid)

Net Cash Prov By (Used for) Investing Activities $4,539 $4,539


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Food Service(51)




Net Increase (Decrease) in Cash Flows (179,744) (179,744)

0004 Cash and Cash Equivalents Beginning of Year 383,012 383,012

Cash and Cash Equivalents at Year End $203,268 $203,268

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

0005 Operating Income (Loss) per REP (476,987) (476,987)

Adjustments

0051 Depreciation and Net Amortization 23,925 23,925

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)

0055 Advances to Other Funds (0160)

0056 (Inc) Dec in Inventories (0170) 6,430 6,430

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) (235,289) (235,289)

0060 Inc (Dec) in Accrued Salaries/Benefits (0461) (3,185) (3,185)

0065 Inc (Dec) in Net Pension Liabilities (0570)

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

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

0062 Inc (Dec) in Unearned Revenue (0480)

0063 Inc (Dec) in Other Current or Noncurrent Liabilities

0067 Deferred Inflows (0950)

Total Adjustments ($208,119) ($208,119)

Cash Provided By (Used for) Total ($685,106) ($685,106)


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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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Amounts Expressed in Whole Dollars Private Purpose Trust(71)

Investment Trust(72)

Pension Trust(73)

Activity(81)


Assets

0100 Cash and Cash Equivalents 792 115,977

0110 Investments




0170 Inventories




0230 Machinery, Equipment and Furniture (Net)

Total Assets $792 $115,977


Total Assets And Deferred Outflows Of Resources $792 $115,977

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF)

Page - 1 of 4


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Amounts Expressed in Whole Dollars Other Agency(89)

Discrete Component Units(98)


Total Fiduciary Funds


Assets

0100 Cash and Cash Equivalents 116,769

0110 Investments




0170 Inventories




0230 Machinery, Equipment and Furniture (Net)

Total Assets $116,769


Total Assets And Deferred Outflows Of Resources $116,769


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Pension Trust(73)

Activity(81)

Liabilities, Deferred Inflows Of Resources And Net Position

Liabilities












Total Liabilities $115,977


Net Position

0791 Net Investment in Capital Assets

0009 Restricted Net Position (0792 – 0798) 792

0799 Unrestricted Net Position

Total Net Position $792

Total Liabilities, Deferred Inflows Of Resources And Net Position $792 $115,977


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Amounts Expressed in Whole Dollars Other Agency(89)




Liabilities, Deferred Inflows Of Resources And Net Position

Liabilities












Total Liabilities $115,977


Net Position

0791 Net Investment in Capital Assets

0009 Restricted Net Position (0792 – 0798) 792

0799 Unrestricted Net Position

Total Net Position $792

Total Liabilities, Deferred Inflows Of Resources And Net Position $116,769


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Pension Trust(73)

Discrete Component Units

(98)

Discrete Component Units

(99)


Additions

0091 Gifts and Contributions 8,300 8,300

0092 Other Additions 34 34

Deductions

0093 Scholarships Awarded 11,000 11,000

0094 Other Deductions

Change In Net Position ($2,666) ($2,666)

0006 Net Position – Beginning of Fiscal Year 3,458 3,458

0007 Net Position Held in Trust for Pension Benefits

Net Position - End of Fiscal Year $792 $792

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Changes in Net Position - Fiduciary Funds (CNAF)

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Printed 10/30/2019 8:27:20 AM

Revenue ReportedIn Current Year

Current YearTax Accrual

Prior YearTax Accrual

Taxes CollectedIn Current Year

Revenue from Local Sources

6111 Current Real Estate Taxes 2,830,358.55 2,830,358.55

6112 Interim Real Estate Taxes 17,743.86 17,743.86

6113 Public Utility Realty Taxes 3,729.09 3,729.09

6114 Payments in Lieu of Current Taxes - State / Local 30,165.49 30,165.49

6143 Current Act 511 Local Services Taxes 11,223.28 11,223.28

6151 Current Act 511 Earned Income Taxes 778,420.57 92,650.33 170,808.80 856,579.04

6153 Current Act 511 Real Estate Transfer Taxes 58,616.36 5,013.94 26,071.30 79,673.72

6411 Delinquent Real Estate Taxes 381,595.68 46,842.95 2,556.91 337,309.64

6451 Delinquent Act 511 Earned Income Taxes 20,382.34 20,382.34

6500 Earnings on Investments 112,448.16

6700 Revenues from LEA Activities 48,073.50

6832 Federal IDEA Revenue Received as Pass Through 209,477.00

6910 Rentals 6,500.00

6920 Contributions and Donations from Private Sources 39,395.66

6941 Regular Day School Tuition 85,179.01

6991 Refunds of a Prior Year Expenditure 284,994.05

6999 Other Revenues Not Specified Above 5,874.83

TOTAL Revenue from Local Sources $4,924,177.43 $144,507.22 $199,437.01 $4,187,165.01

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV)

Page - 1 of 3


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General Fund (10)


Revenue from State Sources

7110 Basic Education Funding 8,748,777.42

7160 Tuition for Orphans Subsidy 7,372.28

7271 Special Education funds for School-Aged Pupils 930,951.00

7311 Pupil Transportation Subsidy 458,032.72

7312 Nonpublic and Charter School Pupil Transportation Subsidy 12,320.00

7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy 228,444.09

7330 Health Services (Medical, Dental, Nurse, Act 25) 23,287.99

7340 State Property Tax Reduction Allocation 277,801.34

7361 School Safety and Security Grants 25,000.00

7505 Ready to Learn Block Grant 241,701.00

7599 Other State Revenue Not Listed Elsewhere in the 7000 Series 500.00

7810 State Share of Social Security and Medicare Taxes 330,442.02

7820 State Share of Retirement Contributions 1,514,986.39

TOTAL Revenue from State Sources $12,799,616.25


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General Fund (10)


Revenue from Federal Sources

8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 451,270.67

8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 56,134.90

8517 NCLB, Title IV - 21St Century Schools 23,210.00

8820 Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program 6,437.26

TOTAL Revenue from Federal Sources $537,052.83

TOTAL FROM ALL SOURCES $18,260,846.51 $144,507.22 $199,437.01 $4,187,165.01


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General Fund (10)

Revenue from Local Sources 4,924,177.43

Revenue from State Sources 12,799,616.25

Revenue from Federal Sources 537,052.83

Other Financing Sources

TOTAL FROM ALL SOURCES $18,260,846.51

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS)

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General Fund (10)

General Fund (10)

1000 Instruction Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 5,044,743.60

Total Personnel Services – Salaries $5,044,743.60

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 1,389,752.96220 Social Security Contributions 381,789.51230 PSERS Retirement Contributions 1,677,920.38260 Workers’ Compensation 52,456.96292 Health Savings Accounts 4,820.34

Total Personnel Services – Employee Benefits $3,506,740.15

300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 236,288.76329 Professional Educational Services – Other 319,297.41330 Other Professional Services 142,285.14390 Other Purchased Professional and Technical Services 8,603.00

Total Purchased Professional and Technical Services $706,474.31

400 Purchased Property Services430 Repairs and Maintenance Services 956.37490 Other Purchased Property Services 51,589.79

Total Purchased Property Services $52,546.16

500 Other Purchased Services561 Tuition To Other School Districts Within the State 248,780.23562 Tuition To Pennsylvania Charter Schools 310,870.37564 Tuition To Career and Technology Centers 783,038.86580 Travel 2,120.38

Total Other Purchased Services $1,344,809.84

600 Supplies610 General Supplies 540,637.78640 Books and Periodicals 50,364.69

Total Supplies $591,002.47

700 Property752 Capital Equipment – Original and Additional 24,001.84762 Capitalized Equipment - Replacement 17,324.00

Total Property $41,325.84

800 Other Objects810 Dues and Fees 5,360.00890 Miscellaneous Expenditures 3,200.88

Total Other Objects $8,560.88

Total 1000 Instruction $11,296,203.25

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)

Page - 1 of 20


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General Fund (10)

1100 Regular Programs – Elementary / Secondary Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 1,607,225.10 2,059,722.19 290,523.19 3,957,470.48

Total Personnel Services – Salaries $1,607,225.10 $2,059,722.19 $290,523.19 $3,957,470.48

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 501,500.86 525,629.68 64,560.63 1,091,691.17220 Social Security Contributions 121,506.12 154,966.93 22,754.35 299,227.40230 PSERS Retirement Contributions 558,743.93 707,746.71 48,558.97 1,315,049.61260 Workers’ Compensation 20,780.59 21,641.77 42,422.36

Total Personnel Services – Employee Benefits $1,202,531.50 $1,409,985.09 $135,873.95 $2,748,390.54

300 Purchased Professional and Technical Services329 Professional Educational Services – Other 111,439.93 111,439.93 222,879.86330 Other Professional Services 18,750.00 18,750.00 37,500.00390 Other Purchased Professional and Technical Services 687.50 687.50 7,228.00 8,603.00

Total Purchased Professional and Technical Services $130,877.43 $130,877.43 $7,228.00 $268,982.86

400 Purchased Property Services430 Repairs and Maintenance Services 478.19 478.18 956.37490 Other Purchased Property Services 22,930.05 21,586.88 44,516.93

Total Purchased Property Services $23,408.24 $22,065.06 $45,473.30

500 Other Purchased Services561 Tuition To Other School Districts Within the State 3,668.72 3,668.72562 Tuition To Pennsylvania Charter Schools 56,608.70 157,521.69 214,130.39580 Travel 373.97 436.35 149.85 960.17

Total Other Purchased Services $56,982.67 $161,626.76 $149.85 $218,759.28

600 Supplies610 General Supplies 231,932.07 229,859.81 49,479.69 511,271.57640 Books and Periodicals 14,978.61 29,126.79 540.45 44,645.85

Total Supplies $246,910.68 $258,986.60 $50,020.14 $555,917.42

700 Property752 Capital Equipment – Original and Additional 2,197.99 20,439.85 22,637.84762 Capitalized Equipment - Replacement 9,225.00 8,099.00 17,324.00

Total Property $9,225.00 $10,296.99 $20,439.85 $39,961.84

800 Other Objects810 Dues and Fees 80.00 2,984.00 3,064.00890 Miscellaneous Expenditures 1,600.44 1,600.44 3,200.88

Total Other Objects $1,680.44 $4,584.44 $6,264.88

Total 1100 Regular Programs – Elementary / Secondary $3,278,841.06 $4,058,144.56 $504,234.98 $7,841,220.60


Page - 2 of 20


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General Fund (10)

1110 Regular Programs Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 1,607,225.10 2,059,722.19 3,666,947.29

Total Personnel Services – Salaries $1,607,225.10 $2,059,722.19 $3,666,947.29

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 501,500.86 525,629.68 1,027,130.54220 Social Security Contributions 121,506.12 154,966.93 276,473.05230 PSERS Retirement Contributions 558,743.93 707,746.71 1,266,490.64260 Workers’ Compensation 20,780.59 21,641.77 42,422.36

Total Personnel Services – Employee Benefits $1,202,531.50 $1,409,985.09 $2,612,516.59

300 Purchased Professional and Technical Services329 Professional Educational Services – Other 111,439.93 111,439.93 222,879.86330 Other Professional Services 18,750.00 18,750.00 37,500.00390 Other Purchased Professional and Technical Services 687.50 687.50 1,375.00

Total Purchased Professional and Technical Services $130,877.43 $130,877.43 $261,754.86

400 Purchased Property Services430 Repairs and Maintenance Services 478.19 478.18 956.37490 Other Purchased Property Services 22,930.05 21,586.88 44,516.93


500 Other Purchased Services561 Tuition To Other School Districts Within the State 3,668.72 3,668.72562 Tuition To Pennsylvania Charter Schools 56,608.70 157,521.69 214,130.39580 Travel 373.97 436.35 810.32

Total Other Purchased Services $56,982.67 $161,626.76 $218,609.43

600 Supplies610 General Supplies 231,932.07 229,859.81 2,770.15 464,562.03640 Books and Periodicals 14,978.61 29,126.79 44,105.40

Total Supplies $246,910.68 $258,986.60 $2,770.15 $508,667.43

700 Property752 Capital Equipment – Original and Additional 2,197.99 20,439.85 22,637.84762 Capitalized Equipment - Replacement 9,225.00 8,099.00 17,324.00

Total Property $9,225.00 $10,296.99 $20,439.85 $39,961.84

800 Other Objects810 Dues and Fees 80.00 2,984.00 3,064.00890 Miscellaneous Expenditures 1,600.44 1,600.44 3,200.88


Total 1110 Regular Programs $3,278,841.06 $4,058,144.56 $23,210.00 $7,360,195.62


Page - 3 of 20


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General Fund (10)

1190 Federally-Funded Regular Programs Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 290,523.19 290,523.19

Total Personnel Services – Salaries $290,523.19 $290,523.19

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 64,560.63 64,560.63220 Social Security Contributions 22,754.35 22,754.35230 PSERS Retirement Contributions 48,558.97 48,558.97

Total Personnel Services – Employee Benefits $135,873.95 $135,873.95

300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 7,228.00 7,228.00

Total Purchased Professional and Technical Services $7,228.00 $7,228.00

500 Other Purchased Services580 Travel 149.85 149.85

Total Other Purchased Services $149.85 $149.85

600 Supplies610 General Supplies 46,709.54 46,709.54640 Books and Periodicals 540.45 540.45

Total Supplies $47,249.99 $47,249.99

Total 1190 Federally-Funded Regular Programs $481,024.98 $481,024.98


Page - 4 of 20


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General Fund (10)

1200 Special Programs – Elementary / Secondary Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 337,658.39 337,658.37 191,508.18 866,824.94

Total Personnel Services – Salaries $337,658.39 $337,658.37 $191,508.18 $866,824.94

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 97,264.46 97,264.44 17,968.82 212,497.72220 Social Security Contributions 32,965.34 32,965.34 65,930.68230 PSERS Retirement Contributions 144,587.59 144,587.57 289,175.16260 Workers’ Compensation 2,957.97 2,957.95 5,915.92292 Health Savings Accounts 2,410.17 2,410.17 4,820.34

Total Personnel Services – Employee Benefits $280,185.53 $280,185.47 $17,968.82 $578,339.82

300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 64,133.78 172,154.98 236,288.76329 Professional Educational Services – Other 48,208.78 48,208.77 96,417.55330 Other Professional Services 52,392.57 52,392.57 104,785.14


400 Purchased Property Services490 Other Purchased Property Services 3,455.52 3,455.52 6,911.04


500 Other Purchased Services561 Tuition To Other School Districts Within the State 119,338.35 119,338.35 238,676.70562 Tuition To Pennsylvania Charter Schools 2,709.44 94,030.54 96,739.98580 Travel 580.10 580.11 1,160.21


600 Supplies610 General Supplies 9,556.16 9,556.17 19,112.33640 Books and Periodicals 2,718.42 2,718.42 5,436.84

Total Supplies $12,274.58 $12,274.59 $24,549.17

800 Other Objects810 Dues and Fees 1,148.00 1,148.00 2,296.00


Total 1200 Special Programs – Elementary / Secondary $922,085.04 $1,121,427.27 $209,477.00 $2,252,989.31


Page - 5 of 20


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General Fund (10)

1210 Life Skills Support Elementary Secondary Federal Total

300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 54,425.20 54,425.20


Total 1210 Life Skills Support $54,425.20 $54,425.20


Page - 6 of 20


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General Fund (10)

1220 Sensory Support Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 27,880.00 27,880.00 55,760.00

Total Personnel Services – Salaries $27,880.00 $27,880.00 $55,760.00

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 10,067.70 10,067.69 20,135.39220 Social Security Contributions 2,132.90 2,132.90 4,265.80230 PSERS Retirement Contributions 9,320.28 9,320.28 18,640.56260 Workers’ Compensation 280.82 280.82 561.64

Total Personnel Services – Employee Benefits $21,801.70 $21,801.69 $43,603.39

300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 64,133.78 42,877.84 107,011.62


500 Other Purchased Services580 Travel 25.17 25.18 50.35

Total Other Purchased Services $25.17 $25.18 $50.35

600 Supplies610 General Supplies 153.92 153.93 307.85640 Books and Periodicals 121.90 121.90 243.80

Total Supplies $275.82 $275.83 $551.65

800 Other Objects810 Dues and Fees 126.50 126.50 253.00

Total Other Objects $126.50 $126.50 $253.00

Total 1220 Sensory Support $114,242.97 $92,987.04 $207,230.01


Page - 7 of 20


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General Fund (10)

1230 Emotional Support Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 7,206.70 7,206.70 14,413.40220 Social Security Contributions 2,582.45 2,582.45 5,164.90230 PSERS Retirement Contributions 11,384.30 11,384.30 22,768.60260 Workers’ Compensation 374.43 374.42 748.85




Total 1230 Emotional Support $55,602.01 $62,038.69 $117,640.70


Page - 8 of 20


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General Fund (10)

1240 Academic Support Elementary Secondary Federal Total





300 Purchased Professional and Technical Services329 Professional Educational Services – Other 48,208.78 48,208.77 96,417.55330 Other Professional Services 52,392.57 52,392.57 104,785.14




500 Other Purchased Services561 Tuition To Other School Districts Within the State 119,338.35 119,338.35 238,676.70580 Travel 554.93 554.93 1,109.86



Total Supplies $11,998.76 $11,998.76 $23,997.52



Total 1240 Academic Support $749,530.62 $749,530.56 $209,477.00 $1,708,538.18


Page - 9 of 20


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General Fund (10)

1241 Learning Support – Public Elementary Secondary Federal Total





300 Purchased Professional and Technical Services329 Professional Educational Services – Other 48,208.78 48,208.77 96,417.55330 Other Professional Services 52,392.57 52,392.57 104,785.14




500 Other Purchased Services561 Tuition To Other School Districts Within the State 119,338.35 119,338.35 238,676.70580 Travel 554.93 554.93 1,109.86



Total Supplies $11,982.94 $11,982.94 $23,965.88

800 Other Objects810 Dues and Fees 973.50 973.50 1,947.00

Total Other Objects $973.50 $973.50 $1,947.00

Total 1241 Learning Support – Public $692,656.99 $692,656.96 $209,477.00 $1,594,790.95


Page - 10 of 20


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General Fund (10)

1243 Gifted Support Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 81.74 81.73 163.47220 Social Security Contributions 3,073.06 3,073.06 6,146.12230 PSERS Retirement Contributions 13,442.96 13,442.95 26,885.91


600 Supplies640 Books and Periodicals 15.82 15.82 31.64

Total Supplies $15.82 $15.82 $31.64

800 Other Objects810 Dues and Fees 48.00 48.00 96.00

Total Other Objects $48.00 $48.00 $96.00

Total 1243 Gifted Support $56,873.63 $56,873.60 $113,747.23


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General Fund (10)

1270 Multi-Handicapped Support Elementary Secondary Federal Total



Total 1270 Multi-Handicapped Support $68,415.24 $68,415.24


Page - 12 of 20


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General Fund (10)

1290 Special Programs - Other Support Elementary Secondary Federal Total

500 Other Purchased Services562 Tuition To Pennsylvania Charter Schools 2,709.44 94,030.54 96,739.98


Total 1290 Special Programs - Other Support $2,709.44 $94,030.54 $96,739.98


Page - 13 of 20


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General Fund (10)

1300 Vocational Education Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 38,520.97 38,520.97220 Social Security Contributions 9,225.48 9,225.48230 PSERS Retirement Contributions 41,332.70 41,332.70260 Workers’ Compensation 1,273.05 1,273.05


400 Purchased Property Services490 Other Purchased Property Services 161.82 161.82

Total Purchased Property Services $161.82 $161.82

500 Other Purchased Services564 Tuition To Career and Technology Centers 783,038.86 783,038.86

Total Other Purchased Services $783,038.86 $783,038.86

600 Supplies610 General Supplies 9,622.53 9,622.53

Total Supplies $9,622.53 $9,622.53

700 Property752 Capital Equipment – Original and Additional 1,364.00 1,364.00

Total Property $1,364.00 $1,364.00

Total 1300 Vocational Education $1,008,179.41 $1,008,179.41


Page - 14 of 20


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General Fund (10)

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

100 Personnel Services – Salaries100 Personnel Services – Salaries 1,102.50 140.00 1,242.50

Total Personnel Services – Salaries $1,102.50 $140.00 $1,242.50

200 Personnel Services – Employee Benefits220 Social Security Contributions 84.35 10.71 95.06230 PSERS Retirement Contributions 368.57 46.80 415.37

Total Personnel Services – Employee Benefits $452.92 $57.51 $510.43

500 Other Purchased Services561 Tuition To Other School Districts Within the State 3,217.41 3,217.40 6,434.81


Total 1400 Other Instructional Programs – Elementary / Secondary $4,772.83 $3,414.91 $8,187.74


Page - 15 of 20


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General Fund (10)

1430 Homebound Instruction Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 1,102.50 140.00 1,242.50

Total Personnel Services – Salaries $1,102.50 $140.00 $1,242.50

200 Personnel Services – Employee Benefits220 Social Security Contributions 84.35 10.71 95.06230 PSERS Retirement Contributions 368.57 46.80 415.37

Total Personnel Services – Employee Benefits $452.92 $57.51 $510.43

Total 1430 Homebound Instruction $1,555.42 $197.51 $1,752.93


Page - 16 of 20


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General Fund (10)

1440 Alternative Regular Education Programs Elementary Secondary Federal Total



Total 1440 Alternative Regular Education Programs $3,217.41 $3,217.40 $6,434.81


Page - 17 of 20


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General Fund (10)

1441 Adjudicated / Court-Placed Programs Elementary Secondary Federal Total



Total 1441 Adjudicated / Court-Placed Programs $3,217.41 $3,217.40 $6,434.81


Page - 18 of 20


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General Fund (10)

1800 Pre-Kindergarten Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 95,565.68

Total Personnel Services – Salaries $95,565.68

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 47,043.10220 Social Security Contributions 7,310.89230 PSERS Retirement Contributions 31,947.54260 Workers’ Compensation 2,845.63

Total Personnel Services – Employee Benefits $89,147.16

600 Supplies610 General Supplies 631.35640 Books and Periodicals 282.00

Total Supplies $913.35

Total 1800 Pre-Kindergarten $185,626.19


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General Fund (10)

1801 Pre-K Instruction Elementary Secondary Federal Total






Total Supplies $913.35

Total 1801 Pre-K Instruction $185,626.19


Page - 20 of 20


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General Fund (10)

2000 Support Services Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 1,618,439.10

Total Personnel Services – Salaries $1,618,439.10

200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 472,945.29220 Social Security Contributions 121,035.66230 PSERS Retirement Contributions 522,757.78240 Tuition Reimbursement 5,469.00260 Workers’ Compensation 18,496.62292 Health Savings Accounts 55,457.45

Total Personnel Services – Employee Benefits $1,196,161.80

300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 7,482.32330 Other Professional Services 50,336.95340 Technical Services 13,694.20390 Other Purchased Professional and Technical Services 19,984.00


400 Purchased Property Services410 Cleaning Services 7,833.50420 Utility Services 256,140.79430 Repairs and Maintenance Services 1,887.80490 Other Purchased Property Services 148,537.31


500 Other Purchased Services513 Contracted Carriers 863,547.72516 Student Transportation Services From the IU 15,422.44520 Insurance – General 14,267.00521 Fire Insurance 58,995.00522 Automotive Liability Insurance 5,930.00523 General Property and Liability Insurance 8,545.00529 Other Insurance 4,229.00530 Communications 92,863.00549 Other Advertising/Public Relations 3,868.55550 Printing and Binding 5,887.03580 Travel 16,961.76595 IU Payments By Withholding 2,962.09

Total Other Purchased Services $1,093,478.59

600 Supplies610 General Supplies 163,761.41620 Energy 82,852.17640 Books and Periodicals 3,595.17



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General Fund (10)


700 Property762 Capitalized Equipment - Replacement 2,663.40


800 Other Objects810 Dues and Fees 38,450.87890 Miscellaneous Expenditures 542.04


Total 2000 Support Services $4,705,841.42


Page - 2 of 44


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General Fund (10)

2100 Support Services – Students Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 19,870.78 23,676.01 43,546.79220 Social Security Contributions 6,830.79 11,606.23 18,473.20230 PSERS Retirement Contributions 29,777.14 51,920.88 81,852.04260 Workers’ Compensation 711.41 1,445.29 2,156.70


300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 7,322.78330 Other Professional Services 1,281.96 582.34 1,864.30

Total Purchased Professional and Technical Services $1,281.96 $582.34 $9,187.08

500 Other Purchased Services530 Communications 17.75 27.89 45.64580 Travel 325.30 546.57


600 Supplies610 General Supplies 644.60 14,060.94 14,705.54

Total Supplies $644.60 $14,060.94 $14,705.54



Total 2100 Support Services – Students $148,564.44 $260,101.39 $416,875.44


Page - 3 of 44


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General Fund (10)

2120 Guidance Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 19,840.77 23,646.00 43,486.77220 Social Security Contributions 4,960.37 9,735.81 14,696.18230 PSERS Retirement Contributions 21,675.46 43,819.21 65,494.67260 Workers’ Compensation 711.41 1,445.29 2,156.70


500 Other Purchased Services530 Communications 17.75 27.89 45.64580 Travel 325.30 325.30



Total Supplies $13,933.24 $13,933.24



Total 2120 Guidance Services $112,185.76 $224,939.24 $337,125.00


Page - 4 of 44


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General Fund (10)

2140 Psychological Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 30.01 30.01 60.02220 Social Security Contributions 1,870.42 1,870.42 3,740.84230 PSERS Retirement Contributions 8,101.68 8,101.67 16,203.35


300 Purchased Professional and Technical Services330 Other Professional Services 1,281.96 582.34 1,864.30

Total Purchased Professional and Technical Services $1,281.96 $582.34 $1,864.30

600 Supplies610 General Supplies 644.60 127.70 772.30

Total Supplies $644.60 $127.70 $772.30

Total 2140 Psychological Services $36,378.68 $35,162.15 $71,540.83


Page - 5 of 44


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General Fund (10)

2160 Social Work Services Elementary Secondary Federal Total

300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 7,322.78


Total 2160 Social Work Services $7,322.78


Page - 6 of 44


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General Fund (10)

2170 Student Accounting Services Elementary Secondary Federal Total

100 Personnel Services – Salaries100 Personnel Services – Salaries 475.36

Total Personnel Services – Salaries $475.36

200 Personnel Services – Employee Benefits220 Social Security Contributions 36.18230 PSERS Retirement Contributions 154.02

Total Personnel Services – Employee Benefits $190.20

500 Other Purchased Services580 Travel 221.27

Total Other Purchased Services $221.27

Total 2170 Student Accounting Services $886.83


Page - 7 of 44


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General Fund (10)

2200 Support Services – Instructional Staff Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits220 Social Security Contributions 667.56 667.56230 PSERS Retirement Contributions 2,913.39 2,913.39240 Tuition Reimbursement 438.75 5,030.25 5,469.00

Total Personnel Services – Employee Benefits $438.75 $8,611.20 $9,049.95

300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 65.00 4,277.00 15,642.00 19,984.00

Total Purchased Professional and Technical Services $65.00 $4,277.00 $15,642.00 $19,984.00

500 Other Purchased Services580 Travel 1,259.34 3,024.67 7,518.81 11,802.82

Total Other Purchased Services $1,259.34 $3,024.67 $7,518.81 $11,802.82

600 Supplies610 General Supplies 957.50 2,706.98 3,664.48640 Books and Periodicals 1,967.93 6.04 1,021.20 2,995.17

Total Supplies $2,925.43 $2,713.02 $1,021.20 $6,659.65



Total 2200 Support Services – Instructional Staff $6,406.27 $29,168.75 $24,182.01 $59,757.03


Page - 8 of 44


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General Fund (10)

2250 School Library Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits220 Social Security Contributions 314.65 314.65230 PSERS Retirement Contributions 1,371.12 1,371.12


600 Supplies610 General Supplies 957.50 2,706.98 3,664.48640 Books and Periodicals 1,967.93 6.04 1,973.97

Total Supplies $2,925.43 $2,713.02 $5,638.45

Total 2250 School Library Services $2,925.43 $8,511.80 $11,437.23


Page - 9 of 44


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General Fund (10)

2270 Instructional Staff Professional Development Services Elementary Secondary Federal Total

200 Personnel Services – Employee Benefits240 Tuition Reimbursement 438.75 5,030.25 5,469.00

Total Personnel Services – Employee Benefits $438.75 $5,030.25 $5,469.00

300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 65.00 65.00 15,642.00 15,772.00

Total Purchased Professional and Technical Services $65.00 $65.00 $15,642.00 $15,772.00

500 Other Purchased Services580 Travel 1,259.34 3,024.67 7,518.81 11,802.82

Total Other Purchased Services $1,259.34 $3,024.67 $7,518.81 $11,802.82

600 Supplies640 Books and Periodicals 1,021.20 1,021.20

Total Supplies $1,021.20 $1,021.20



Total 2270 Instructional Staff Professional Development Services $3,480.84 $9,936.32 $24,182.01 $37,599.17


Page - 10 of 44


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General Fund (10)

2290 Other Instructional Staff Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits220 Social Security Contributions 352.91 352.91230 PSERS Retirement Contributions 1,542.27 1,542.27


300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 4,212.00 4,212.00


Total 2290 Other Instructional Staff Services $10,720.63 $10,720.63


Page - 11 of 44


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General Fund (10)

2300 Support Services – Administration Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 70,277.32 89,575.47 228,627.69220 Social Security Contributions 14,542.95 13,883.95 53,224.07230 PSERS Retirement Contributions 61,863.55 59,352.00 227,799.39260 Workers’ Compensation 1,692.40 1,505.19 6,350.26292 Health Savings Accounts 7,230.50 12,050.84 27,720.88


300 Purchased Professional and Technical Services330 Other Professional Services 40,422.15


400 Purchased Property Services490 Other Purchased Property Services 724.50 724.50 1,805.40

Total Purchased Property Services $724.50 $724.50 $1,805.40

500 Other Purchased Services520 Insurance – General 14,167.00530 Communications 76.60 76.61 153.21549 Other Advertising/Public Relations 3,868.55550 Printing and Binding 2,580.90 2,580.90 5,161.80580 Travel 878.79 878.78 3,557.52


600 Supplies610 General Supplies 7,799.74 7,799.73 19,202.53640 Books and Periodicals 600.00

Total Supplies $7,799.74 $7,799.73 $19,802.53

800 Other Objects810 Dues and Fees 695.00 695.00 15,972.91890 Miscellaneous Expenditures 542.04


Total 2300 Support Services – Administration $361,162.71 $374,429.81 $1,373,962.41


Page - 12 of 44


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General Fund (10)

2310 Board Services Elementary Secondary Federal Total

300 Purchased Professional and Technical Services330 Other Professional Services 20.00

Total Purchased Professional and Technical Services $20.00

500 Other Purchased Services520 Insurance – General 14,041.00549 Other Advertising/Public Relations 3,868.55

Total Other Purchased Services $17,909.55

800 Other Objects810 Dues and Fees 8,781.60


Total 2310 Board Services $26,711.15


Page - 13 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2320 Board Treasurer Services Elementary Secondary Federal Total

500 Other Purchased Services520 Insurance – General 100.00


Total 2320 Board Treasurer Services $100.00


Page - 14 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2330 Tax Assessment and Collection Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits220 Social Security Contributions 1,478.43


500 Other Purchased Services520 Insurance – General 26.00


600 Supplies610 General Supplies 2,830.61


Total 2330 Tax Assessment and Collection Services $23,662.10


Page - 15 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2350 Legal and Accounting Services Elementary Secondary Federal Total



Total 2350 Legal and Accounting Services $40,402.15


Page - 16 of 44


Printed 10/30/2019 8:27:35 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 68,774.90220 Social Security Contributions 23,318.74230 PSERS Retirement Contributions 106,583.84260 Workers’ Compensation 3,152.67292 Health Savings Accounts 8,439.54


400 Purchased Property Services490 Other Purchased Property Services 356.40

Total Purchased Property Services $356.40

500 Other Purchased Services580 Travel 1,799.95




800 Other Objects810 Dues and Fees 5,801.31890 Miscellaneous Expenditures 542.04


Total 2360 Office of the Superintendent / Executive Director Services $547,494.49


Page - 17 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2380 Office of the Principal Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 70,277.32 89,575.47 159,852.79220 Social Security Contributions 14,542.95 13,883.95 28,426.90230 PSERS Retirement Contributions 61,863.55 59,352.00 121,215.55260 Workers’ Compensation 1,692.40 1,505.19 3,197.59292 Health Savings Accounts 7,230.50 12,050.84 19,281.34


400 Purchased Property Services490 Other Purchased Property Services 724.50 724.50 1,449.00

Total Purchased Property Services $724.50 $724.50 $1,449.00

500 Other Purchased Services530 Communications 76.60 76.61 153.21550 Printing and Binding 2,580.90 2,580.90 5,161.80580 Travel 878.79 878.78 1,757.57


600 Supplies610 General Supplies 7,799.74 7,799.73 15,599.47

Total Supplies $7,799.74 $7,799.73 $15,599.47



Total 2380 Office of the Principal Services $361,162.71 $374,429.81 $735,592.52


Page - 18 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2400 Support Services – Pupil Health Elementary Secondary Federal Total





300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 159.54330 Other Professional Services 788.00




500 Other Purchased Services550 Printing and Binding 299.00580 Travel 155.95




800 Other Objects810 Dues and Fees 260.00

Total Other Objects $260.00

Total 2400 Support Services – Pupil Health $194,223.01


Page - 19 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2440 Nursing Services Elementary Secondary Federal Total





300 Purchased Professional and Technical Services330 Other Professional Services 788.00




500 Other Purchased Services550 Printing and Binding 299.00580 Travel 155.95






Total 2440 Nursing Services $194,063.47


Page - 20 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2490 Other Health Services Elementary Secondary Federal Total

300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 159.54


Total 2490 Other Health Services $159.54


Page - 21 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2500 Support Services – Business Elementary Secondary Federal Total





300 Purchased Professional and Technical Services330 Other Professional Services 7,262.50340 Technical Services 13,694.20


400 Purchased Property Services490 Other Purchased Property Services 2,581.18


500 Other Purchased Services520 Insurance – General 100.00530 Communications 6,105.07550 Printing and Binding 426.23580 Travel 839.40






Total 2500 Support Services – Business $234,831.38


Page - 22 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2510 Fiscal Services Elementary Secondary Federal Total





500 Other Purchased Services520 Insurance – General 100.00580 Travel 839.40




Total 2510 Fiscal Services $186,517.58


Page - 23 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2513 Receiving and Disbursing Funds Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 18,761.31220 Social Security Contributions 5,375.24230 PSERS Retirement Contributions 23,608.73260 Workers’ Compensation 823.74292 Health Savings Accounts 2,400.00


500 Other Purchased Services520 Insurance – General 100.00580 Travel 750.73




Total 2513 Receiving and Disbursing Funds Services $122,996.48


Page - 24 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2514 Payroll Services Elementary Secondary Federal Total









Total 2514 Payroll Services $63,521.10


Page - 25 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2520 Purchasing Services Elementary Secondary Federal Total

300 Purchased Professional and Technical Services330 Other Professional Services 7,262.50340 Technical Services 13,694.20




500 Other Purchased Services530 Communications 6,105.07550 Printing and Binding 426.23




Total 2520 Purchasing Services $32,057.39


Page - 26 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2590 Other Support Services – Business Elementary Secondary Federal Total



Total 2590 Other Support Services – Business $16,256.41


Page - 27 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2600 Operation and Maintenance of Plant Services Elementary Secondary Federal Total







500 Other Purchased Services521 Fire Insurance 58,995.00522 Automotive Liability Insurance 5,930.00523 General Property and Liability Insurance 8,545.00529 Other Insurance 4,229.00530 Communications 86,559.08580 Travel 59.50


600 Supplies610 General Supplies 43,071.86 75,280.31 118,352.17620 Energy 55,518.74

Total Supplies $43,071.86 $75,280.31 $173,870.91





Total 2600 Operation and Maintenance of Plant Services $43,071.86 $75,280.31 $1,364,499.95


Page - 28 of 44


Printed 10/30/2019 8:27:35 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 $104,676.82


Page - 29 of 44


Printed 10/30/2019 8:27:35 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 $104,676.82


Page - 30 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2620 Operation of Buildings Services Elementary Secondary Federal Total







500 Other Purchased Services521 Fire Insurance 58,995.00522 Automotive Liability Insurance 5,930.00523 General Property and Liability Insurance 8,545.00529 Other Insurance 4,229.00530 Communications 86,559.08


600 Supplies610 General Supplies 42,660.36 74,868.81 117,529.17620 Energy 55,518.74

Total Supplies $42,660.36 $74,868.81 $173,047.91



Total 2620 Operation of Buildings Services $42,660.36 $74,868.81 $1,209,369.38


Page - 31 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2660 Safety and Security Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits220 Social Security Contributions 497.25

Total Personnel Services – Employee Benefits $497.25



600 Supplies610 General Supplies 411.50 411.50 823.00

Total Supplies $411.50 $411.50 $823.00

Total 2660 Safety and Security Services $411.50 $411.50 $50,358.75


Page - 32 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

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



Total 2690 Other Operation and Maintenance of Plant Services $95.00


Page - 33 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2700 Student Transportation Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits220 Social Security Contributions 918.01230 PSERS Retirement Contributions 4,011.61




500 Other Purchased Services513 Contracted Carriers 863,547.72516 Student Transportation Services From the IU 15,422.44


600 Supplies610 General Supplies 1,360.21620 Energy 27,333.43




Total 2700 Student Transportation Services $925,661.41


Page - 34 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2710 Supervision of Student Transportation Services Elementary Secondary Federal Total



Total 2710 Supervision of Student Transportation Services $80.00


Page - 35 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2711 Supervision of Student Transportation Services – Head of Component Elementary Secondary Federal Total



Total 2711 Supervision of Student Transportation Services – Head of Component $80.00


Page - 36 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2720 Vehicle Operation Services Elementary Secondary Federal Total

500 Other Purchased Services513 Contracted Carriers 851,227.72516 Student Transportation Services From the IU 15,422.44


600 Supplies620 Energy 25,547.10


Total 2720 Vehicle Operation Services $892,197.26


Page - 37 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2730 Monitoring Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits220 Social Security Contributions 918.01230 PSERS Retirement Contributions 4,011.61


Total 2730 Monitoring Services $16,929.62


Page - 38 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2740 Vehicle Servicing and Maintenance Services Elementary Secondary Federal Total



600 Supplies610 General Supplies 1,360.21620 Energy 1,786.33


Total 2740 Vehicle Servicing and Maintenance Services $4,134.53


Page - 39 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2750 Nonpublic Transportation Elementary Secondary Federal Total

500 Other Purchased Services513 Contracted Carriers 12,320.00


Total 2750 Nonpublic Transportation $12,320.00


Page - 40 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2800 Support Services – Central Elementary Secondary Federal Total







Total 2800 Support Services – Central $133,068.70


Page - 41 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2810 Planning, Research, Development and Evaluation Services Elementary Secondary Federal Total







Total 2810 Planning, Research, Development and Evaluation Services $133,068.70


Page - 42 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

2900 Other Support Services Elementary Secondary Federal Total

500 Other Purchased Services595 IU Payments By Withholding 2,962.09


Total 2900 Other Support Services $2,962.09


Page - 43 of 44


Printed 10/30/2019 8:27:35 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 2,962.09


Total 2910 Support Services Not Listed Elsewhere In the 2000 Series $2,962.09


Page - 44 of 44


Printed 10/30/2019 8:27:35 AM

General Fund (10)

3000 Operation of Non-Instructional Services Total



200 Personnel Services – Employee Benefits220 Social Security Contributions 17,152.97230 PSERS Retirement Contributions 67,305.07260 Workers’ Compensation 1,347.89


400 Purchased Property Services410 Cleaning Services 2,319.00420 Utility Services 26,454.23490 Other Purchased Property Services 79,828.67


500 Other Purchased Services510 Student Transportation Services 60,943.15530 Communications 2,642.75549 Other Advertising/Public Relations 100.00550 Printing and Binding 1,001.22580 Travel 6,100.51


600 Supplies610 General Supplies 74,246.15620 Energy 195.91640 Books and Periodicals 131.03


700 Property752 Capital Equipment – Original and Additional 9,235.00




Total 3000 Operation of Non-Instructional Services $584,514.80


Page - 1 of 3


Printed 10/30/2019 8:27:40 AM

General Fund (10)

3200 Student Activities Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits220 Social Security Contributions 17,152.97230 PSERS Retirement Contributions 67,305.07260 Workers’ Compensation 1,347.89


400 Purchased Property Services410 Cleaning Services 2,319.00420 Utility Services 26,454.23490 Other Purchased Property Services 79,828.67


500 Other Purchased Services510 Student Transportation Services 60,943.15530 Communications 2,642.75549 Other Advertising/Public Relations 100.00550 Printing and Binding 1,001.22580 Travel 6,100.51


600 Supplies610 General Supplies 72,047.57620 Energy 195.91640 Books and Periodicals 131.03


700 Property752 Capital Equipment – Original and Additional 9,235.00




Total 3200 Student Activities $582,316.22


Page - 2 of 3


Printed 10/30/2019 8:27:40 AM

General Fund (10)

3300 Community Services Elementary Secondary Federal Total


Total Supplies $2,198.58 $2,198.58

Total 3300 Community Services $2,198.58 $2,198.58


Page - 3 of 3


Printed 10/30/2019 8:27:40 AM

General Fund (10)

5000 Other Expenditures and Financing Uses Total

800 Other Objects830 Interest 906,926.01


900 Other Uses of Funds910 Redemption of Principal 660,000.00

Total Other Uses of Funds $660,000.00

Total 5000 Other Expenditures and Financing Uses $1,566,926.01


Page - 1 of 3


Printed 10/30/2019 8:27:51 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 $1,566,926.01


Page - 2 of 3


Printed 10/30/2019 8:27:51 AM

General Fund (10)

5110 Debt Service Elementary Secondary Federal Total





Total 5110 Debt Service $1,566,926.01


Page - 3 of 3


Printed 10/30/2019 8:27:51 AM

Capital Reserve Fund - § 1431 (32)

4000 Facilities Acquisition, Construction and Improvement Services Total

400 Purchased Property Services430 Repairs and Maintenance Services 111,782.63


Total 4000 Facilities Acquisition, Construction and Improvement Services $111,782.63


Page - 1 of 2


Printed 10/30/2019 8:27:45 AM

Capital Reserve Fund - § 1431 (32)

4600 Existing Building Improvement Services Elementary Secondary Federal Total

400 Purchased Property Services430 Repairs and Maintenance Services 111,782.63


Total 4600 Existing Building Improvement Services $111,782.63


Page - 2 of 2


Printed 10/30/2019 8:27:45 AM

Other Capital Projects Fund (39)

4000 Facilities Acquisition, Construction and Improvement Services Total



Total 4000 Facilities Acquisition, Construction and Improvement Services $429,275.30


Page - 1 of 2


Printed 10/30/2019 8:27:47 AM

Other Capital Projects Fund (39)

4600 Existing Building Improvement Services Elementary Secondary Federal Total



Total 4600 Existing Building Improvement Services $429,275.30


Page - 2 of 2


Printed 10/30/2019 8:27:47 AM

Debt Service Fund (40)




Total 2000 Support Services $134,741.39


Page - 1 of 3


Printed 10/30/2019 8:27:37 AM


2300 Support Services – Administration Elementary Secondary Federal Total



Total 2300 Support Services – Administration $134,741.39


Page - 2 of 3


Printed 10/30/2019 8:27:37 AM


2390 Other Administration Services Elementary Secondary Federal Total



Total 2390 Other Administration Services $134,741.39


Page - 3 of 3


Printed 10/30/2019 8:27:37 AM


5000 Other Expenditures and Financing Uses Total



900 Other Uses of Funds910 Redemption of Principal 5,055,000.00990 Miscellaneous Other Uses of Funds 1,225.00

Total Other Uses of Funds $5,056,225.00

Total 5000 Other Expenditures and Financing Uses $5,075,258.61


Page - 1 of 4


Printed 10/30/2019 8:27:52 AM


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



900 Other Uses of Funds910 Redemption of Principal 5,055,000.00990 Miscellaneous Other Uses of Funds 1,225.00


Total 5100 Debt Service / Other Expenditures and Financing Uses $5,075,258.61


Page - 2 of 4


Printed 10/30/2019 8:27:52 AM


5120 Debt Service – Refunded Bonds Elementary Secondary Federal Total



900 Other Uses of Funds910 Redemption of Principal 5,055,000.00


Total 5120 Debt Service – Refunded Bonds $5,074,033.61


Page - 3 of 4


Printed 10/30/2019 8:27:52 AM


5150 Bond Discounts Elementary Secondary Federal Total

900 Other Uses of Funds990 Miscellaneous Other Uses of Funds 1,225.00


Total 5150 Bond Discounts $1,225.00


Page - 4 of 4


Printed 10/30/2019 8:27:52 AM

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 7,841,220.60

1200 Special Programs - Elementary / Secondary 2,252,989.31

1300 Vocational Education 1,008,179.41

1400 Other Instructional Programs - Elementary / Secondary 8,187.74

1800 Pre-Kindergarten 185,626.19

Total Instruction $11,296,203.25

2000 Support Services2100 Support Services - Students 416,875.44

2200 Support Services - Instructional Staff 59,757.03

2300 Support Services - Administration 1,373,962.41

2400 Support Services - Pupil Health 194,223.01

2500 Support Services - Business 234,831.38

2600 Operation and Maintenance of Plant Services 1,364,499.95

2700 Student Transportation Services 925,661.41

2800 Support Services - Central 133,068.70

2900 Other Support Services 2,962.09

Total Support Services $4,705,841.42

3000 Operation of Non-Instructional Services3200 Student Activities 582,316.22

3300 Community Services 2,198.58

Total Operation of Non-Instructional Services $584,514.80

4000 Facilities Acquisition, Construction and Improvement Services4600 Existing Building Improvement Services

Total Facilities Acquisition, Construction and Improvement Services5000 Other Expenditures and Financing Uses

5100 Debt Service / Other Expenditures and Financing Uses 1,566,926.01

Total Other Expenditures and Financing Uses $1,566,926.01

TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $18,153,485.48

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Summary of Governmental Fund Expenditures and Other Financing Uses - (EXPGS)

Page - 1 of 2


Printed 10/30/2019 8:28:05 AM

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

Debt Service(40) Permanent(90) Total

1000 Instruction1100 Regular Programs - Elementary / Secondary 7,841,220.60

1200 Special Programs - Elementary / Secondary 2,252,989.31

1300 Vocational Education 1,008,179.41

1400 Other Instructional Programs - Elementary / Secondary 8,187.74

1800 Pre-Kindergarten 185,626.19

Total Instruction $11,296,203.25

2000 Support Services2100 Support Services - Students 416,875.44

2200 Support Services - Instructional Staff 59,757.03

2300 Support Services - Administration 134,741.39 1,508,703.80

2400 Support Services - Pupil Health 194,223.01

2500 Support Services - Business 234,831.38

2600 Operation and Maintenance of Plant Services 1,364,499.95

2700 Student Transportation Services 925,661.41

2800 Support Services - Central 133,068.70

2900 Other Support Services 2,962.09

Total Support Services $134,741.39 $4,840,582.81

3000 Operation of Non-Instructional Services3200 Student Activities 582,316.22

3300 Community Services 2,198.58

Total Operation of Non-Instructional Services $584,514.80

4000 Facilities Acquisition, Construction and Improvement Services4600 Existing Building Improvement Services 111,782.63 429,275.30 541,057.93

Total Facilities Acquisition, Construction and Improvement Services

$111,782.63 $429,275.30 $541,057.93

5000 Other Expenditures and Financing Uses5100 Debt Service / Other Expenditures and Financing Uses 5,075,258.61 6,642,184.62

Total Other Expenditures and Financing Uses $5,075,258.61 $6,642,184.62

TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $111,782.63 $429,275.30 $5,210,000.00 $23,904,543.41

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Summary of Governmental Fund Expenditures and Other Financing Uses - (EXPGS)

Page - 2 of 2


Printed 10/30/2019 8:28:05 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 6,795,538.71

Total Federally Funded salaries subject to PSERS withholding 482,031.37

Title I Expenditure Data

Amount Description Amount

Expenditures Funded with Current Title I Funds 451,270.67

Expenditures Funded with Carry over Title I Funds

Total Title I Expenditure Data $451,270.67

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Additional Data Collection Schedule - (ADCS)

Page - 1 of 1


Printed 10/30/2019 8:28:11 AM

OBJECT COVERED NOT COVERED TOTAL

10 General Fund No Self Insurance data to report

211 Medical Insurance 1,471,918.02 184,633.63 1,656,551.65

212 Dental Insurance 63,261.60 9,946.24 73,207.84

215 Eye Care Insurance 7,079.74 2,071.40 9,151.14

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 $1,542,259.36 $196,651.27 $1,738,910.63

50 Enterprise Fund No Self Insurance data to report

211 Medical Insurance 20,946.22 20,946.22

212 Dental Insurance 1,722.88 1,722.88

215 Eye Care Insurance






FUND TOTAL $22,669.10 $22,669.10

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 $1,564,928.46 $196,651.27 $1,761,579.73

Benefits for Staff Relative to Collective Bargaining Agreements

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Health Care Benefits Schedule - (HCBS)

Page - 1 of 1


Printed 10/30/2019 8:28:14 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 46,940.42 290,760.43 337,700.85 49,220.25 287,904.75 337,125.00

2140 Psychological Services 12,011.64 74,403.01 86,414.65 10,444.96 61,095.87 71,540.83

2150 Speech Pathology and Audiology Services

2160 Social Work Services 794.38 4,920.55 5,714.93 1,069.13 6,253.65 7,322.78

2260 Instruction and Curriculum Development Services

2350 Legal and Accounting Services 7,704.28 47,722.16 55,426.44 5,898.71 34,503.44 40,402.15

2420 Medical Services

2440 Nursing Services 26,516.44 164,249.35 190,765.79 28,333.27 165,730.20 194,063.47

2700 Student Transportation Services 119,832.19 742,269.88 862,102.07 135,146.57 790,514.84 925,661.41

Total $213,799.35 $1,324,325.38 $1,538,124.73 $230,112.89 $1,346,002.75 $1,576,115.64

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Special Education Services Schedule - (SESS)

Page - 1 of 1


Printed 10/30/2019 8:28:19 AM

GOVERNMENTAL FUNDS/ ACTIVITIESShort-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 27,245,000.00 2,541,056.00 347,846.75 26,126,000.00 56,259,902.75

2. Additional Debt Incurred During Year 5,210,000.00 5,210,000.00

3. Retirements and Repayments 5,715,000.00 67,542.00 46,641.75 1,307,000.00 7,136,183.75

4. Debt at End of Fiscal Year 26,740,000.00 2,473,514.00 301,205.00 24,819,000.00 54,333,719.00

5. Accreted Interest at End Of Fiscal Year

6. Total Debt and Accreted Interest 26,740,000.00 2,473,514.00 301,205.00 24,819,000.00 54,333,719.00

7. Current Portion P&I - Due within 1 year 1,290,695.19 1,290,695.19

8. Interest Paid during current fiscal year 925,959.62 925,959.62

PROPRIETARY FUNDS

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)

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Indebtedness - (SOIN)

Page - 1 of 3


Printed 10/30/2019 8:28:22 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 660,000.00 906,926.01 1,566,926.01

5110 20 Special Revenue Funds

5110 30 Capital Projects Funds

5110 40 Debt Service Fund

5110 90 Permanent Fund

5120 10 General Fund

5120 20 Special Revenue Funds

5120 30 Capital Projects Funds

5120 40 Debt Service Fund 5,055,000.00 19,033.61 5,074,033.61

Total Debt Payments - Governmental Funds $5,715,000.00 $925,959.62 $6,640,959.62

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 3


Printed 10/30/2019 8:28:22 AM

Debt DetailsGovernmental Funds/ Activities

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

General Obligation Bonds/Notes – CIB 06/2019 5,210,000.00 5,210,000.00 100,606.69

General Obligation Bonds/Notes – CIB 03/2017 2,070,000.00 45,000.00 2,025,000.00 122,488.00 74,737.50



General Obligation Bonds/Notes – CIB 04/2014 5,680,000.00 5,255,000.00 425,000.00 8,187.50 200,523.61

Compensated Absences 347,846.75 46,641.75 301,205.00

Other Post-Employment Benefits (OPEB) 2,541,056.00 67,542.00 2,473,514.00

Net Pension Liability 26,126,000.00 1,307,000.00 24,819,000.00

Totals for Debt Entered: $56,259,902.75 $5,210,000.00 $7,136,183.75 $54,333,719.00 $1,290,695.19 $925,959.62


Page - 3 of 3


Printed 10/30/2019 8:28:22 AM

General Fund (10)

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

Tuition Reported in General Fund Expenditures 1000-560 1,342,689.46

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

Section 1 Total $1,342,689.46

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 6,434.81 6,434.81

4 Residential Treatment Facilities

5 Other Local Education Agencies 3,668.72 238,676.70 242,345.42

6 Brick and Mortar Charter Schools

7 Cyber Charter Schools 214,130.39 96,739.98 310,870.37

8 Career and Technology Centers 783,038.86 783,038.86

9 Approved Private Schools

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

Section 2 Total $1,007,272.78 $335,416.68 $1,342,689.46

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Tuition Schedule - (TUIT)

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Printed 10/30/2019 8:28:24 AM

Food Service / Cafeteria Operations Fund (51)

3000 Operation of Non-Instructional Services Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 23,165.00220 Social Security Contributions 13,241.00230 PSERS Retirement Contributions 59,312.00250 Unemployment Compensation 7,857.00260 Workers’ Compensation 2,584.00292 Health Savings Accounts 3,622.00


400 Purchased Property Services410 Cleaning Services 5,135.00490 Other Purchased Property Services 5,439.00


500 Other Purchased Services570 Food Service Management 354,953.00580 Travel 297.00


600 Supplies610 General Supplies 2,102.00630 Food 48,517.00


700 Property740 Depreciation 23,925.00




Total 3000 Operation of Non-Instructional Services $724,237.00

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)

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Printed 10/30/2019 8:28:26 AM

Food Service / Cafeteria Operations Fund (51)

3100 Food Services Elementary Secondary Federal Total



200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 23,165.00220 Social Security Contributions 13,241.00230 PSERS Retirement Contributions 59,312.00250 Unemployment Compensation 7,857.00260 Workers’ Compensation 2,584.00292 Health Savings Accounts 3,622.00


400 Purchased Property Services410 Cleaning Services 5,135.00490 Other Purchased Property Services 5,439.00


500 Other Purchased Services570 Food Service Management 354,953.00580 Travel 297.00


600 Supplies610 General Supplies 2,102.00630 Food 48,517.00


700 Property740 Depreciation 23,925.00




Total 3100 Food Services $724,237.00

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)

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Printed 10/30/2019 8:28:26 AM

Food Service(51) Child Care Operations(52) Other Enterprise(58) Internal Service(60) Total

3000 Operation of Non-Instructional Services3100 Food Services 724,237.00 724,237.00

Total Operation of Non-Instructional Services $724,237.00 $724,237.00

TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $724,237.00 $724,237.00

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Summary of Proprietary Fund Expenses and Other Financing Uses - (ICRS)

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Fund School School Number

Local Personnel Local Nonpersonnel

State Personnel State Nonpersonnel

Federal Personnel

Federal Nonpersonnel

Total Explanation

10

Windber Area HS 4026 1,241,069.52 402,664.44 3,447,806.27 1,118,639.16 332,272.01 53,309.83 6,595,761.23

Windber Area MS 7145 753,552.98 204,245.49 2,093,440.09 567,412.94 151,230.04 14,081.92 3,783,963.46

Windber El Sch 7500 759,243.59 205,787.90 2,109,249.12 571,697.88 152,372.09 14,188.26 3,812,538.84

Total 2,753,866.09 812,697.83 7,650,495.48 2,257,749.98 635,874.14 81,580.01 14,192,263.53

2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End ESSA Expenditure Schedule - (ESSA)

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Printed 10/30/2019 8:28:39 AM

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