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Page 1 of 1

Beverly P. Morrison

[email protected]

7246465500

Contact Information:

Extension: 524

104435303School:

County: Mercer

2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End

Reynolds SD

Printed 10/31/2014 10:19:18

41200 No Federal expenditures have been reported in function 1200. Please correct or provide

an explanation.

Fore function 1200, Federal expenditures total $202,323.99 as shown on Page EXP-3.Justification:

90017 Current Tax Revenue amount cannot exceed 30% variance from prior year amount. Correct the data or enter a justification.

6120, Current AFR Rev Detail

6120, Prior AFR Rev Detail

Act 32 collection has significantly increased over the prior year when it first began.Justification:

90017 Current Tax Revenue amount cannot exceed 30% variance from prior year amount.

Correct the data or enter a justification.


6140. Prior AFR Rev Detail

Act 32 collection has significantly increased over the prior year when it first began.Justification:

90017 Current Tax Revenue amount cannot exceed 30% variance from prior year amount. Correct the data or enter a justification.


6153, Prior AFR Rev Detail

An incresase in property sales over the prior year is reflected in the increased collection of transfer taxes.

Justification:

Last Run: 10/31/2014 10:17:02 AM

Audit Certification

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

For the Fiscal Year Ending 06/30/2014

Annual Financial Report:

Reynolds SDLEA Name:

AUN Number: 104435303

County: Mercer

Audit Certification Due:

Auditing Firm:

Date

Auditor Contact Name:

Chief School Administrator

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

Board Secretary

Bureau of Accounting and Financial Management, Central Agencies and School Finance, 555 Walnut St - 9th Floor, Harrisburg, PA 17101 ATTN: AFR

12/31/2014

Mail completed form to:

Signature DateSignature

Auditor Phone:

Auditor E-mail:

Orig. Annual Financial Report submitted to Comptroller Operations:

Annual Financial Report revisions submitted on:

This certification is applicable to:

NOTE: A new Audit Certification form is due with each AFR Revision.

Mark C. Turnley, CPA

293 Pinney Street

Rochester, PA 15074

Mark C. Turnley

724-371-0887

Mark @MCTurnleyCPA.com

Joseph M. Neuch Susan L. Combine

AFR Contact Person:Beverly P. Morrison 7246465500 Ext: 524

[email protected]

Phone:

Email: FAX:

Yes, audit has been completed

No, audit has not been completed

Indicate if the school audit was completed prior to submission of this form

General

(10)

Capital Reserve

(690,1850)

(31)

Public Purpose

Trust

(27)

Other Compt

Approved

(28)

Athletic/

Activity

(29)

BALANCE SHEET - Governmental Funds (NAG)

Page GOV-1A

Amounts Expressed in Whole Dollars

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:1

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES

Assets

6,456,5510100 Cash and Cash Equivalents

36,6220110 Investments

1,525,5880120 Taxes Receivable (Net)

35,9180130 Due From Other Funds

233,8880141 Due from Other Governments

345,6430142 State Revenue Receivable

113,6870143 Federal Revenue Receivable

0145 Other Intergovernmental Revenue Receivable

0146 Due From Primary Governments

0147 Due From Component Units

16,4860150 Other Receivables (Include Bond Proceeds Receivable)

0160 Advances to Other Funds (Long-Term Loans)

0170 Inventories

0180 Prepaid Expenses / Expenditures

0190 Other Current Assets

TOTAL ASSETS 8,764,383

0910 Deferred Outflows Of Resources

8,764,383TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES

Capital Reserve

(690,1850)

(31)

Capital Reserve

1432

(32)

Debt

Service

(40)

Permanent

(90)

Total

Governmental

Funds

Page GOV-1B


Page GOV-1A

BALANCE SHEET - Governmental Funds NAG)

Other Capital

Projects Funds

(39)

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:1

Assets

6,456,551 0100

700,371 736,993 0110

1,525,588 0120

273,750 309,668 0130

233,888 0141

345,643 0142

113,687 0143

0145

0146

0147

16,486 0150

0160

0170

0180

0190

9,738,504974,121

0910

974,121 9,738,504

General

(10)

Capital Reserve

(690,1850)

(31)

Public Purpose

Trust

(27)

Other Compt

Approved

(28)

Athletic/

Activity

(29)


Page GOV-2A


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:1

LIABILITIES AND DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities

278,0250400 Due to Other Funds

0411 Due to Other Governments

0412 Due to Primary Government

0413 Due to Component Units

622,9780420 Accounts Payable

0430 Contracts Payable

0440 Curr. Portion of LT Debt (incl. ST Comp Abs, OPEB)

0450 Short-Term Payables

1,175,4180461 Accrued Salaries and Benefits

116,5970462 Payroll Deductions and Withholdings

0470 Advances from Other Funds

0480 Unearned Revenues

1,373,5170490 Other Current Liabilities

TOTAL LIABILITIES 3,566,535

0950 Deferred Inflows Of Resources

Fund Balances

0810 Nonspendable Fund Balance

1,8920820 Restricted Fund Balance

0830 Committed Fund Balance

3,608,3870840 Assigned Fund Balance

1,587,5690850 Unassigned Fund Balance

TOTAL FUND BALANCES 5,197,848

8,764,383TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Capital Reserve

(690,1850)

(31)

Capital Reserve

1432

(32)

Debt

Service

(40)

Permanent

(90)

Total

Governmental

Funds

Page GOV-2B


Page GOV-2A

BALANCE SHEET - Governmental Funds NAG)

Other Capital

Projects Funds

(39)

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:1

Liabilities

278,025 0400

0411

0412

0413

622,978 0420

0430

0440

0450

1,175,418 0461

116,597 0462

0470

0480

1,373,517 0490

3,566,535

0950

Fund Balances

0810

1,892 0820

0830

974,121 4,582,508 0840

1,587,569 0850

6,171,969974,121

974,121 9,738,504

Amounts Expressed in Whole Dollars General

(10)

Capital Reserve

(690,1850)

(31)

Public Purpose

Trust

(27)

Other Compt

Approved

(28)

Athletic/

Activity

(29)

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG)

Page GOV-3A

Governmental Funds104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

426,428EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES

(292,068)TOTAL OTHER FINANCING SOURCES (USES)

REVENUES

6000 Local Sources 6,277,444

7000 State Sources 12,118,891

8000 Federal Sources 137,828

18,534,163TOTAL REVENUES

EXPENDITURES

1000 Instruction 10,918,308

2000 Support Services 5,537,202

3000 Noninstructional Services 488,921

4000 Fac Acq, Const, and Imp

5110 Debt Service (Principal & Interest) 1,163,304

5130 Refund of Prior Year Receipts

5140 Short Term Borrowing – Interests and Costs

18,107,735TOTAL EXPENDITURES

OTHER FINANCING SOURCES (USES)

9110 Bonds Issued (Face Value) (Do not include Refunded Bonds)

9120 Refunding Bonds Issued

9130 Bond Premiums

9200 Proceeds From Extended Term Financing

9300 Interfund Transfers - IN (from other funds)

9400 Sale / Compensation for Fixed Assets

9500 Capital Contributions

9710 Transfers from Component Unit

9720 Transfers From Primary Govt

9900 Other Financing Sources Not Listed (9000 Series)

5120 Debt Service - Refunded Bond Issues (Pmt to Ref Bond Escrow Agent)

5150 Bond Discounts

5200 Interfund Transfers - Out (to other funds) 292,068

5300 Transfer to Component Unit or Primary Government

Capital Reserve

(690,1850)

(31)

Capital Reserve

1432

(32)

Debt

Service

(40)

Other Capital

Projects Funds

(39)

Total

Governmental

Funds

Permanent

(90)


Page GOV-3A

Governmental Funds


Page GOV-3B


County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

(464,707) (38,279)

292,068

129 6,277,573 6000

12,118,891 7000

137,828 8000

129 18,534,292

10,918,308 1000

5,537,202 2000

488,921 3000

464,836 464,836 4000

1,163,304 5110

5130

5140

464,836 18,572,571

9110

9120

9130

9200

292,068 292,068 9300

9400

9500

9710

9720

9900

5120

5150

292,068 5200

5300

Amounts Expressed in Whole Dollars General

(10)

Capital Reserve

(690,1850)

(31)

Public Purpose

Trust

(27)

Other Compt

Approved

(28)

Athletic/

Activity

(29)


Page GOV-4A


County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

134,360NET CHANGE IN FUND BALANCES

5,197,848FUND BALANCE - END OF YEAR

SPECIAL AND EXTRAORDINARY ITEMS

8888 Special Items

8889 Extraordinary Items

0040 Fund Balance - Beginning of Fiscal Year 5,063,488

0050 Prior Period Adjustment

Capital Reserve

(690,1850)

(31)

Capital Reserve

1432

(32)

Debt

Service

(40)

Other Capital

Projects Funds

(39)

Total

Governmental

Funds

Permanent

(90)


Page GOV-4A

Governmental Funds


Page GOV-4B


County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

(172,639) (38,279)

974,121 6,171,969

8888

8889

1,146,760 6,210,248 0040

0050

Amounts Expressed in Whole DollarsOriginal Final

Actual

(Budgetary

Basis)

Variance With

Final Budget

Positive

(Negative)

Budgeted Amounts

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REBAG)

Page GOV-5

General Fund

BUDGET AND ACTUAL104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

REVENUES

(399,442)EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES

EXPENDITURES

(399,442) 426,428 825,870

6000 Local Sources 6,083,000 6,083,000 6,277,444 194,444

7000 State Sources 12,108,423 12,108,423 12,118,891 10,468

8000 Federal Sources 100,000 100,000 137,828 37,828

TOTAL REVENUES 18,291,423 18,291,423 18,534,163 242,740

1100 Regular Programs 7,753,590 7,753,590 7,573,828 179,762

1200 Special Programs 3,017,311 3,017,311 3,105,559 (88,248)

1300 Vocational Programs 410,000 410,000 238,503 171,497

1400 Other Instructional Programs 418 (418)

1500 Nonpublic School Programs

1600 Adult Education Programs

1700 Community/Junior College Programs

1800 Pre-Kindergarten

2100 Pupil Personnel Services 459,499 459,499 498,264 (38,765)

2200 Instructional Staff Services 202,629 202,629 202,897 (268)

2300 Administrative Services 1,275,143 1,275,143 1,210,550 64,593

2400 Pupil Health 178,882 178,882 182,739 (3,857)

2500 Business Services 341,745 341,745 357,143 (15,398)

2600 Operation and Maintenance of Plant Services 1,526,519 1,526,519 1,391,839 134,680

2700 Student Transportation Services 1,544,346 1,544,346 1,342,183 202,163

2800 Central & Other Support Services 311,286 311,286 340,125 (28,839)

2900 Other Support Services 11,462 (11,462)

3100 Food Services

3200 Student Activities 506,611 506,611 488,019 18,592

3300 Community Services 902 (902)

3400 Scholarships and Awards


5110 Debt Service (Principal & Interest) 1,163,304 1,163,304 1,163,304

5130 Refund of Prior Year Receipts

5140 Short Term Borrowing – Interests and Costs

TOTAL EXPENDITURES 18,690,865 18,690,865 18,107,735 583,130

Amounts Expressed in Whole DollarsOriginal Final

Actual

(Budgetary

Basis)

Variance With

Final Budget

Positive

(Negative)

Budgeted Amounts

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REBAG)

Page GOV-6

General Fund

BUDGET AND ACTUAL104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

OTHER FINANCING SOURCES (USES)

SPECIAL AND EXTRAORDINARY ITEMS

TOTAL OTHER FINANCING SOURCES (USES) (292,068) (292,068)

(399,442)NET CHANGE IN FUND BALANCES (399,442) 134,360 533,802

4,100,558FUND BALANCE - END OF YEAR 4,100,558 5,197,848 1,097,290

9100 Sale of Bonds


9300 Interfund Transfers - IN (from other funds)

9400 Sale / Compensation for Fixed Assets

9700 Transfers from Comp Unit / Primary Govt

9900 Other Financing Sources Not Listed (9000 Series)

5120 Debt Service - Refunded Bond Issues

5150 Bond Discounts

5200 Interfund Transfers - Out (to other funds) 292,068 (292,068)

5300 Transfer to Component Unit or Primary Government

5900 Budgetary Reserve

8888 Special Items

8889 Extraordinary Items

0040 Fund Balance - Beginning of Fiscal Year 4,500,000 4,500,000 5,063,488 563,488


Child Care

Operations

(52)

Other

Enterprise

Funds

(58)

TOTAL

Internal

Service

(60)

Amounts Expressed in Whole DollarsFood

Service

(51)

STATEMENT OF NET POSITION (NAP)

Page PRO-7A

Proprietary Funds104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

Current Assets:

Noncurrent Assets:


235,164 235,164TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES

0100 26,230Cash and Cash Equivalents 26,230

0110 66,624Investments 66,624

0130 4,275Due From Other Funds 4,275

0141 46,460Due from Other Governments 46,460

0146 Due From Primary Governments


0150 18,791Other Receivables (Include Bond Proceeds Receivable) 18,791

0170 38,814Inventories 38,814



201,194 201,194Total Current Assets

0108 Restricted Cash and Cash Equivalents

0160 Advances to Other Funds (Long-Term Loans)

0211 Land

0212 Site Improvements (net)

0220 Building & Building Improvements (net)

0230 33,970Furniture & Equipment (net) 33,970

0250 Construction in Progress

0260 LT Prepayments (net Acc Amort LT Prepayments)

33,970 33,970Total NonCurrent Assets


Child Care

Operations

(52)

Other

Enterprise

Funds

(58)

TOTAL

Internal

Service

(60)

Amounts Expressed in Whole DollarsFood

Service

(51)

STATEMENT OF NET POSITION (NAP)

Page PRO-8A

Proprietary Funds104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

Current Liabilities:

Noncurrent Liabilities:

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION

TOTAL LIABILITIES

TOTAL NET POSITION

NET POSITION

15,044 15,044

220,120 220,120

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION 235,164 235,164

0400 6,490Due to Other Funds 6,490



0420 Accounts Payable


0440 Curr. Portion of LT Debt (incl. ST Comp Abs, OPEB)


0461 Accrued Salaries and Benefits

0462 Payroll Deductions and Withholdings

0480 8,554Unearned Revenues 8,554

0490 Other Current Liabilities

15,044 15,044Total Current Liabilities


0510 Bonds Payable

0520 Extended Term Financing Agreements Payable

0530 Lease Purchase Obligations

0540 LT Portion of Compensated Absences

0550 Authority Lease Obligations

0599 Other Long-Term Liabilities

Total NonCurrent Liabilities

0791 33,970Invested in Capital Assets Net of Related Debt 33,970

0798 Restricted for Legal Purposes (0792-0798)

0799 186,150Unrestricted 186,150



STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION (REP)

Page PRO-9A

Proprietary Funds

Child Care

Operations

(52)

TOTAL

Internal

Service

(60)

Food

Service

(51)

Other

Enterprise

Funds

(58)

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

OPERATING REVENUES

NONOPERATING REVENUES (EXPENSES)

(468,980)OPERATING INCOME (LOSS)

OPERATING EXPENSES

(468,980)

486,275TOTAL NONOPERATING REVENUES (EXPENSES) 486,275

INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS 17,295 17,295

6600 Food Service Revenue 358,554 358,554

6900 Charges for Services

6999 Other Operating Revenues

TOTAL OPERATING REVENUES 358,554 358,554

100 Salaries 237,659 237,659

200 Employee Benefits 131,646 131,646

300 Purchased Professional and Technical Service

400 Purchased Property Services 11,233 11,233

500 Other Purchased Service

600 Supplies 439,598 439,598

700 Depreciation 6,218 6,218

810 Dues and Fees

890 Other Operating Expenditures 1,180 1,180

TOTAL OPERATING EXPENSES 827,534 827,534

6500 Earnings on Investments 26 26

6920 Contributions and Donations - Private Sources

6930 Gain / Loss on Sale of Fixed Assets

6991 Refunds of Prior Year Expenditures

7000 State Sources 65,598 65,598

8000 Federal Sources 420,651 420,651

820 Claims and Judgements

830 Interest Expenses


STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION (REP)

Page PRO-10A

Proprietary Funds

Child Care

Operations

(52)

TOTAL

Internal

Service

(60)

Food

Service

(51)

Other

Enterprise

Funds

(58)

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

CONTRIBUTIONS AND TRANSFERS

17,295CHANGE IN NET POSITION 17,295

220,120NET POSITION - END OF YEAR 220,120

9500 Capital Contributions

9998 Transfers from (to) Component Units or Primary Govt

9999 Transfers In (Out)

0041 Net Position - Beginning of Fiscal Year 202,825 202,825

0057 Accounting Changes / Residual Equity Transfers


STATEMENT OF CASH FLOWS (CFP)

Page PRO-11A

Proprietary Funds

Child Care

Operations

(52)

TOTAL

Internal

Service

(60)

Food

Service

(51)

Other

Enterprise

Funds

(58)

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

(433,172) (433,172)Net Cash Provided By (Used For) Operating Activities

Cash Flows From Operating Activities

9937 Cash Received From Users 369,273 369,273

9938 Cash Received From Assessments Made to Other Funds

9939 Cash Received From Earnings on Investments

9940 Cash Received From Other Operating Revenue

9941 Cash Payments to Employees For Services 369,305 369,305

9942 Cash Payments For Insurance Claims

9943 Cash Payments to Suppliers For Goods and Services 433,140 433,140

9944 Cash Payments For Other Operating Expenses

Cash Flows From Non-Capital Financing Activities

6000 Local Sources

7000 State Sources 62,414 62,414

8000 Federal Sources 346,052 346,052

9917 Notes and Loans Received (Repaid)

9918 Interest Paid on Notes/Loans (5100-830)

9919 Operating Transfers In (Out)/Residual Equity Trans

9920 Operating Transfers In (Out) Primary Government

9921 Operating Transfers In (Out) Component Units

9922 Refund of Prior Year Expenditures (6991)

Net Cash Prov By (Used for) Non-Capital Financing Activities 408,466 408,466

Cash Flows From Capital and Related Financing Activities


6930 Gain / Loss on Sale of Fixed Assets


9925 Principal Paid on Financing Agreements

9926 Interest Paid on Financing Agreements (5100-830)

9927 (Inc) Dec in Contributed Capital

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

Cash Flows From Investing Activities

6500 Earnings on Investments 26 26

9929 Purchase of Inv Securities / Deposits to Inv Pools (12) (12)

9930 Withdrawls from Investment Pools

9931 Proceeds from Sale and Maturity of Inv Securities

9932 Loans Received (Paid)

Net Cash Prov By (Used for) Investing Activities 14 14

STATEMENT OF CASH FLOWS (CFP)

Page PRO-12A

Proprietary Funds

Child Care

Operations

(52)

TOTAL

Internal

Service

(60)

Food

Service

(51)

Other

Enterprise

Funds

(58)

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

(24,692) (24,692)Net Inc (Dec) in Cash and Cash Flow

26,230 26,230Cash and Cash Equivalents at Year End

9935 Cash and Cash Equivalents Beginning of Year 50,922 50,922

9900 Other Financing Sources Not Listed (9000 Series) (468,980) (468,980)

Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided by (Used for):

9901 Depreciation and Net Amortization 6,218 6,218

9902 Provision for Uncollectible Accounts

9903 Other Adjustments 37,300 37,300

9904 (Inc) Dec In Accounts Receivable (0120-0150) 10,719 10,719

9905 Advances to Other Funds (0160)

9906 (Inc) Dec in Inventories (0170) (24,874) (24,874)

9907 (Inc) Dec in Prepaid Expenses (0180)

9908 (Inc) Dec in Other Current Assets (0190)

9909 Inc (Dec) in Accounts Payable (0400-0450) (45) (45)

9910 Inc (Dec) in Accrued Salaries/Benefits (0461)

9911 Inc (Dec) in Payroll Deductions/Withholding (0462)

9912 Inc (Dec) in Advances from Other Funds (0470) 6,490 6,490

9913 Inc (Dec) in Unearned Revenue (0480)

9914 Inc (Dec) in Other Current Liabilities (0490)

35,808 35,808Total Adjustments

Cash Provided By (Used For) Total (433,172) (433,172)

Private Purpose

Trust

(71)

Investment

Trust

(72)

Pension

Trust

(73)

Activity

(81)

Other

Agency

(89)

STATEMENT OF NET POSITION (NAF)

Page FID-13A


Fiduciary Funds104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 44,617 123,440


Assets

18,6280100 Cash and Cash Equivalents 59,984

25,9890110 Investments 63,456

0130 Due From Other Funds


0150 Other Receivables

0160 Advances to Other Funds

0170 Inventories



0220 Building & Building Improvements (net)

0230 Furniture & Equipment (net)

TOTAL ASSETS 44,617 123,440


Other

Agency

(89)

Component

Units

(98)

Component

Units

(99)

Total

Fiduciary

Funds

Page FID-13B


Page FID-13A


Fiduciary Funds Fiduciary Funds104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

168,057

78,612 0100

89,445 0110

0130

0147

0150

0160

0170

0180

0190

0220

0230

168,057

0910

Private Purpose

Trust

(71)

Investment

Trust

(72)

Pension

Trust

(73)

Activity

(81)

Other

Agency

(89)


Page FID-14A



County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION 44,617 123,440

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION

Liabilities

29,4280400 Due to Other Funds


0412 Due to Primary Government


0420 Accounts Payable 123,440



0461 Accrued Salaries and Benefits

0462 Payroll Deductions and Withholdings


0480 Unearned Revenues

0490 Other Current Liabilities

TOTAL LIABILITIES 29,428 123,440


Net Position

0791 Invested in Capital Assets Net of Related Debt

15,1890798 Restricted for Legal Purposes (0792-0798)

0799 Unrestricted

TOTAL NET POSITION 15,189

Other

Agency

(89)

Component

Units

(98)

Component

Units

(99)

Total

Fiduciary

Funds

Page FID-14B


Page FID-14A



County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

168,057

29,428 0400

0411

0412

0413

123,440 0420

0430

0450

0461

0462

0470

0480

0490

152,868

0950

0791

15,189 0798

0799

15,189

Private Purpose

Trust

(71)

Investment

Trust

(72)

Pension

Trust

(73)

Component

Units

(98)

Component

Units

(99)

STATEMENT OF CHANGES IN NET POSITION (CNAF)

Page FID-15A



County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

Additions

Deductions

(13,074)Change In Net Position

15,189Net Position - End of Fiscal Year

10,6789945 Gifts and Contributions

3,8819946 Other Additions

1,5009947 Scholarships Awarded

26,1339948 Other Deductions

28,2630041 Net Position - Beginning of Fiscal Year

9949 Net Position Held in Trust for Pension Benefits

Component

Units

(99)

Total

Fiduciary

Funds

Page FID-15B


Page FID-15A



County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

(13,074)

15,189

10,678 9945

3,881 9946

1,500 9947

26,133 9948

28,263 0041

9949

DETAIL OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES

Page REV-17

AMOUNT TOTAL

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

6000 Revenue from Local Sources

6111 Current Real Estate Taxes 4,235,200.29

6113 Public Utility Realty Tax 6,933.47

6114 Payments in Lieu of Current Taxes / State & Local 1,497.85

6120 Current Per Capita Taxes, Sec. 679 30,425.51

6140 Current Act 511 Taxes - Flat Rate Assessments 43,260.24

6150 Current Act 511 Taxes - Proportional Assessments 767,956.60

6400 Delinq on Taxes Levied/Assessed by the LEA 383,662.80

6500 Earnings on Investments 13,614.53

6700 Revenue From Student Activities 29,888.50

6831 Federal Rev. Rcvd. from Other PA Public Schools 436,860.27

6832 Federal IDEA Pass Through Revenue 181,911.90

6910 Rentals 842.67

6920 Contributions and Donations From Private Sources 5,700.00

6944 Receipts from Other LEAS in PA - Education 105,058.93

6991 Refunds of Prior Years' Expenditures 7,349.64

6999 All Other Local Revenues Not Specified 27,281.22

6,277,444.426000 Total Revenue from Local Sources

7000 Revenue from State Sources

7110 Basic Education Funding (Gross) 7,757,906.63

7160 Tuition - Orphans & Children Placed in Priv. Homes 76,450.66

7271 Special Education Funding for School Aged Pupils 979,850.66

7310 Transportation (Regular and Additional) 909,001.38

7320 Rental and Sinking Fund Payments 568,763.55

7330 Health Services 21,240.16

7340 State Property Tax Reduction Allocation 493,748.43

7501 PA Accountability Grant 114,032.00

7810 Revenue for Social Security Payments 368,257.15

7820 Revenue for Retirement Payments 829,640.18

12,118,890.807000 Total Revenue from State Sources


Page REV-18

AMOUNT TOTAL

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

8000 Revenue from Federal Sources

8519 NCLB, Title VI - Flexibility And Accountability 24,724.00

8810 Schl Based ACCESS Med Reimb Prog 91,371.06

8820 Medical Asst Reimb for Admin Claiming 21,732.81

137,827.878000 Total Revenue from Federal Sources


Page REV-19

AMOUNT TOTAL

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

SUMMARY OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES

Revenue from Local Sources

Revenue from State Sources

Revenue from Federal Sources

Other Financing Sources

6,277,444.42

12,118,890.80

137,827.87

AMOUNT TOTAL

18,534,163.09

TAX SCHEDULE - ACT 511 AND ACT 1

Page REV-1

6111 Totals

Taxable Assessed Value Tax Levy Taxes Collected

83,857,496 5,162,782 4,235,200

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

6140 Current Act 511 Taxes - Flat Rate Assessments

6141 Per Capita Taxes 30,425.51

6143 Emergency and Municipal Services Tax 12,834.73

6140 Current Act 511 Taxes - Flat Rate Assessments 43,260.24

6150 Current Act 511 Taxes - Proportional Assessments

6151 Earned Income Taxes 707,281.91

6153 Real Estate Transfer Taxes 60,674.69

6150 Current Act 511 Taxes - Proportional Assessments 767,956.60

Total Act 1 and Act 511 Taxes 811,216.84

CONVERSION OF ACCRUAL BASIS TAXES TO CASH BASIS TAXES

Page REV-20

REVENUE FROM LOCAL SOURCES

TAXES COLLECTED

IN CURRENT YEAR

PRIOR YEAR

TAX ACCRUAL

CURRENT YEAR

TAX ACCRUAL

TAX REVENUE REPORTED

IN CURRENT YEAR

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

6111 Current Real Estate Taxes 4,235,200.29 0.00 0.00 4,235,200.29

6113 Public Utility Realty Tax 6,933.47 0.00 0.00 6,933.47

6114 Payments in Lieu of Current Taxes / State & Local 1,497.85 0.00 0.00 1,497.85

6120 Current Per Capita Taxes, Sec. 679 30,425.51 0.00 0.00 30,425.51

6140 Current Act 511 Taxes - Flat Rate Assessments 43,260.24 0.00 0.00 43,260.24

6150 Current Act 511 Taxes - Proportional Assessments 767,956.60 0.00 0.00 767,956.60

6400 Delinq on Taxes Levied/Assessed by the LEA 383,662.80 0.00 0.00 383,662.80

6999 TOTAL TAXES 5,468,936.76 0.00 0.00 5,468,936.76

DELINQUENT TAX SCHEDULE (DTAX)

Page SCHED-21

REVENUE FROM DELINQUENT TAXES

TAXES COLLECTED

IN CURRENT YEAR

PRIOR YEAR

TAX ACCRUAL

CURRENT YEAR

TAX ACCRUAL

TAX REVENUE REPORTED

IN CURRENT YEAR

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

6411 Delinquent Real Estate Taxes 282,268.93 282,268.93

6412 Delinquent Interim Real Estate Taxes

6431 Delinquent Act 1 Earned Income Taxes

6432 Delinquent Act 1 Personal Income Taxes

6451 Delinquent Act 511 Earned Income Taxes 94,873.53 94,873.53

6461 Delinquent Earned Income Taxes

TOTAL TAXES 377,142.46 377,142.46

Page EXP-16

SUMMARY OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES (TOTE)

Amount

BY SUBFUNCTIONS

Total

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

Instruction1000

1100 Regular Programs - E/S 7,573,827.90

1200 Special and Gifted Education 3,105,558.73

1300 Vocational Education Programs 238,502.83

1400 Other Instructional Programs - E/S 418.47

10,918,307.93

Support Services2000

2100 Pupil Personnel 498,264.24

2200 Instructional Staff 202,896.54

2300 Administration 1,210,550.10

2400 Pupil Health 182,739.29

2500 Business 357,143.05

2600 Operation & Maintenance of Plant Services 1,391,839.04

2700 Student Transportation Services 1,342,182.92

2800 Central 340,125.47

2900 Other Support Services 11,461.74

5,537,202.39

Operation of Noninstructional Services3000

3200 Student Activities 488,019.09

3300 Community Services 901.50

488,920.59

Other Expenditures and Financing Uses5000

5100 Debt Service, Other Expenditures and Fin Uses 1,163,303.75

5200 Interfund Transfers Out 292,068.00

1,455,371.75

TOTAL ACTUAL EXPENDITURES OTHER FINANCING USES 18,399,802.66

Page EXP-1

DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

1000 Instruction Total

100 Personnel Services-Salaries

5,804,500.12Total Personnel Services-Salaries

200 Personnel Services-Employee Benefits

210 Grp Ins - Contracted Provider 1,247,870.10

220 Social Security Contributions 436,301.66

230 PSERS Retirement Contributions 968,911.29

240 Tuition Reimbursements 1,138.01

250 Unemployment Compensation (20,353.57)

260 Workmen's Compensation 48,803.64

280 Other Post Employment Benefits (OPEB) 236,851.21

290 Other Employee Benefits 712.50

2,920,234.84Total Personnel Services-Employee Benefits

300 Purchased Professional & Technical Services

888,026.96Total Purchased Professional & Technical Services

400 Purchased Property Services

430 Repairs and Maintenance 10,165.12

440 Rentals 51,018.81

61,183.93Total Purchased Property Services

500 Other Purchased Services

510 Student Transportation Services 5,447.94

560 Tuition 1,081,394.74

580 Travel 5,985.44

1,092,828.12Total Other Purchased Services

600 Supplies

610 General Supplies 109,192.06

630 Food 226.82

640 Books & Periodicals 18,766.08

650 Supplies - Technology Related 6,300.00

134,484.96Total Supplies

700 Property

750 Equipment - Original & Additional 14,957.40

14,957.40Total Property

800 Other Objects

2,091.60Total Other Objects

Total 1000 Instruction 10,918,307.93

Page EXP-2


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

1100 Regular Programs - E/S TotalElementary Secondary Federal


2,170,712.86 2,156,852.08 353,496.78 4,681,061.72Total Personnel Services-Salaries


210 Grp Ins - Contracted Provider 452,502.14 429,660.34 81,919.19 964,081.67

220 Social Security Contributions 163,628.34 161,418.45 26,510.50 351,557.29

230 PSERS Retirement Contributions 360,668.75 358,285.00 59,759.72 778,713.47

240 Tuition Reimbursements 1,138.01 1,138.01

250 Unemployment Compensation (14,984.75) (14,958.66) 2,008.45 (27,934.96)

260 Workmen's Compensation 17,821.61 17,689.28 3,181.71 38,692.60

280 Other Post Employment Benefits (OPEB) 79,460.95 157,390.26 236,851.21

1,059,097.04 1,110,622.68 173,379.57 2,343,099.29Total Personnel Services-Employee Benefits


34,750.00 883.40 35,633.40Total Purchased Professional & Technical Services


430 Repairs and Maintenance 8,802.12 1,363.00 10,165.12

440 Rentals 49,298.87 49,298.87

8,802.12 50,661.87 59,463.99Total Purchased Property Services


510 Student Transportation Services 836.01 2,711.93 3,547.94

561 Tuition to Other School Districts Within The State (4,387.72) 4,887.18 499.46

562 Tuition to Pennsylvania Charter Schools 14,353.40 293,098.03 307,451.43

580 Travel 850.30 4,553.65 5,403.95

11,651.99 305,250.79 316,902.78Total Other Purchased Services

600 Supplies

610 General Supplies 30,963.74 64,647.85 1,321.05 96,932.64

630 Food 45.43 161.39 206.82

640 Books & Periodicals 14,459.80 3,543.06 18,002.86

650 Supplies - Technology Related 6,300.00 6,300.00

45,468.97 74,652.30 1,321.05 121,442.32Total Supplies

700 Property

750 Equipment - Original & Additional 4,802.94 10,154.46 14,957.40

4,802.94 10,154.46 14,957.40Total Property

800 Other Objects

575.00 692.00 1,267.00Total Other Objects

Total 1100 Regular Programs - E/S 3,335,860.92 3,709,769.58 528,197.40 7,573,827.90

Page EXP-3


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

1200 Special and Gifted Education TotalElementary Secondary Federal


780,447.62 342,657.28 1,123,104.90Total Personnel Services-Salaries


210 Grp Ins - Contracted Provider 228,300.57 55,487.86 283,788.43

220 Social Security Contributions 58,771.37 25,947.49 84,718.86

230 PSERS Retirement Contributions 132,129.55 58,011.81 190,141.36

250 Unemployment Compensation 5,824.38 1,757.01 7,581.39

260 Workmen's Compensation 7,024.00 3,084.04 10,108.04

290 Other Employee Benefits 356.25 356.25 712.50

432,406.12 144,644.46 577,050.58Total Personnel Services-Employee Benefits


287,484.72 375,584.85 189,323.99 852,393.56Total Purchased Professional & Technical Services


440 Rentals 575.53 1,144.41 1,719.94

575.53 1,144.41 1,719.94Total Purchased Property Services


510 Student Transportation Services 175.00 1,725.00 1,900.00

561 Tuition to Other School Districts Within The State 42,626.00 42,976.47 85,602.47

562 Tuition to Pennsylvania Charter Schools 413,091.51 13,000.00 426,091.51

564 Tuition to Career and Technology Centers 17,410.25 17,410.25

568 Tuition for PRRIs (in-state) and Detention Centers 5,836.79 5,836.79

580 Travel 581.49 581.49

42,801.00 481,621.51 13,000.00 537,422.51Total Other Purchased Services

600 Supplies

610 General Supplies 3,664.75 8,594.67 12,259.42

630 Food 20.00 20.00

640 Books & Periodicals 136.21 627.01 763.22

3,800.96 9,241.68 13,042.64Total Supplies

800 Other Objects

352.80 471.80 824.60Total Other Objects

Total 1200 Special and Gifted Education 1,547,868.75 1,355,365.99 202,323.99 3,105,558.73

Page EXP-4


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

1300 Vocational Education Programs TotalSecondary Federal


564 Tuition to Career and Technology Centers 238,502.83 238,502.83

238,502.83 238,502.83Total Other Purchased Services

Total 1300 Vocational Education Programs 238,502.83 238,502.83

Page EXP-5


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

1400 Other Instructional Programs - E/S TotalElementary Secondary Federal


333.50 333.50Total Personnel Services-Salaries


220 Social Security Contributions 25.51 25.51

230 PSERS Retirement Contributions 56.46 56.46

260 Workmen's Compensation 3.00 3.00

84.97 84.97Total Personnel Services-Employee Benefits

Total 1400 Other Instructional Programs - E/S 418.47 418.47

Page EXP-6


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

1430 Homebound Instruction TotalElementary Secondary Federal


333.50 333.50Total Personnel Services-Salaries


220 Social Security Contributions 25.51 25.51

230 PSERS Retirement Contributions 56.46 56.46

260 Workmen's Compensation 3.00 3.00

84.97 84.97Total Personnel Services-Employee Benefits

Total 1430 Homebound Instruction 418.47 418.47

Page EXP-7


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2000 Support Services Total


2,000,475.33Total Personnel Services-Salaries


210 Grp Ins - Contracted Provider 470,331.23



250 Unemployment Compensation 16,911.42



290 Other Employee Benefits 8,362.50

1,009,096.10Total Personnel Services-Employee Benefits




410 Cleaning Services 56,674.93

420 Utility Services 199,585.58


440 Rentals 39,508.47

460 Extermination Services 1,680.00



510 Student Transportation Services 1,243,148.56

520 Insurance-General 52,538.98

530 Communications 36,991.54

540 Advertising 4,522.27

550 Printing & Binding 7,120.73

580 Travel 7,513.39

590 Miscellaneous Purchased Services 11,461.74


600 Supplies


620 Energy 99,471.55

630 Food 5,412.67

640 Books & Periodicals 5,815.25



700 Property


760 Equipment - Replacement 24,974.40


800 Other Objects

Page EXP-8


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2000 Support Services Total


Total 2000 Support Services 5,537,202.39

Page EXP-9


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2100 Pupil Personnel TotalFederal


53,522.27 321,151.19Total Personnel Services-Salaries


210 Grp Ins - Contracted Provider 14,850.71 78,503.77

220 Social Security Contributions 4,019.49 24,636.60

230 PSERS Retirement Contributions 8,454.04 53,763.68

250 Unemployment Compensation 317.28 2,121.77

260 Workmen's Compensation 481.53 2,933.00

28,123.05 161,958.82Total Personnel Services-Employee Benefits




440 Rentals 2,022.27



580 Travel 182.45

182.45Total Other Purchased Services

600 Supplies



800 Other Objects

895.00Total Other Objects

Total 2100 Pupil Personnel 81,645.32 498,264.24

Page EXP-10


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2120 Guidance Services TotalElementary Secondary Federal


72,017.00 155,331.97 227,348.97Total Personnel Services-Salaries





250 Unemployment Compensation 324.02 972.01 1,296.03

260 Workmen's Compensation 648.22 1,397.95 2,046.17



580 Travel 92.05 92.05

92.05 92.05Total Other Purchased Services

600 Supplies

610 General Supplies 730.36 1,727.13 2,457.49

730.36 1,727.13 2,457.49Total Supplies

800 Other Objects

895.00 895.00Total Other Objects

Total 2120 Guidance Services 100,964.00 234,159.87 335,123.87

Page EXP-11


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2140 Psychological Services TotalElementary Secondary Federal


8,440.08 8,440.00 53,522.27 70,402.35Total Personnel Services-Salaries


210 Grp Ins - Contracted Provider 5,178.99 5,178.21 14,850.71 25,207.91

220 Social Security Contributions 624.79 1,045.82 4,019.49 5,690.10

230 PSERS Retirement Contributions 1,428.96 1,428.94 8,454.04 11,311.94

250 Unemployment Compensation 80.99 261.22 317.28 659.49

260 Workmen's Compensation 76.08 118.64 481.53 676.25

7,389.81 8,032.83 28,123.05 43,545.69Total Personnel Services-Employee Benefits


3,895.00 3,895.00 7,790.00Total Purchased Professional & Technical Services


440 Rentals 2,022.27 2,022.27

2,022.27 2,022.27Total Purchased Property Services

Total 2140 Psychological Services 19,724.89 22,390.10 81,645.32 123,760.31

Page EXP-12


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2170 Student Accounting Services TotalFederal


23,399.87Total Personnel Services-Salaries





250 Unemployment Compensation 166.25

260 Workmen's Compensation 210.58

14,082.77Total Personnel Services-Employee Benefits


580 Travel 90.40


600 Supplies



Total 2170 Student Accounting Services 39,380.06

Page EXP-13


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2200 Instructional Staff TotalElementary Secondary Federal







250 Unemployment Compensation 324.00 320.61 644.61

260 Workmen's Compensation 573.13 665.05 1,238.18



440 Rentals 4,075.58 4,075.58


600 Supplies



3,289.34 5,014.17 8,303.51Total Supplies

800 Other Objects


Total 2200 Instructional Staff 99,239.98 103,656.56 202,896.54

Page EXP-14


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2300 Administration TotalFederal















440 Rentals 31,610.62







580 Travel 5,309.49

53,627.68Total Other Purchased Services

600 Supplies


630 Food 5,412.67

640 Books & Periodicals 415.23



800 Other Objects


Total 2300 Administration 1,210,550.10

Page EXP-15


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2310 Board Services TotalFederal




210 Grp Ins - Contracted Provider 353.98







520 Insurance-General 150.00



600 Supplies

610 General Supplies 115.45

630 Food 146.00

261.45Total Supplies

800 Other Objects


Total 2310 Board Services 31,623.21

Page EXP-16


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2330 Tax Assessment And Collection Services TotalFederal














600 Supplies

610 General Supplies 300.00

300.00Total Supplies

Total 2330 Tax Assessment And Collection Services 73,982.14

Page EXP-17


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2350 Legal and Accounting Services TotalFederal



Total 2350 Legal and Accounting Services 36,387.37

Page EXP-18


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2360 Office Of The Superintendent (Exec Dir.) Svcs. TotalElementary Secondary Federal













440 Rentals 14,391.10



530 Communications 16,301.58 16,926.63 33,228.21

580 Travel 2,859.69


600 Supplies


630 Food 3,839.65

640 Books & Periodicals 215.24


800 Other Objects


Total 2360 Office Of The Superintendent (Exec Dir.) Svcs. 441,934.92

Page EXP-19


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2380 Office Of The Principal Services TotalElementary Secondary Federal







250 Unemployment Compensation 1,235.29 1,170.42 2,405.71

260 Workmen's Compensation 1,398.54 1,444.49 2,843.03

290 Other Employee Benefits 825.00 825.00 1,650.00





440 Rentals 10,381.67 6,837.85 17,219.52

10,381.67 6,837.85 17,219.52Total Purchased Property Services


580 Travel 130.66 2,319.14 2,449.80

130.66 2,319.14 2,449.80Total Other Purchased Services

600 Supplies


630 Food 393.51 1,033.51 1,427.02

640 Books & Periodicals 199.99 199.99

650 Supplies - Technology Related 1,800.19 7,917.00 9,717.19

19,059.60 31,058.27 50,117.87Total Supplies

800 Other Objects


Total 2380 Office Of The Principal Services 282,144.21 344,478.25 626,622.46

Page EXP-20


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2400 Pupil Health TotalFederal
















580 Travel 131.20


600 Supplies



Total 2400 Pupil Health 182,739.29

Page EXP-21


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2500 Business TotalFederal














520 Insurance-General 300.00

530 Communications (107.61)

580 Travel 1,890.25


600 Supplies



800 Other Objects


Total 2500 Business 357,143.05

Page EXP-22


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2600 Operation & Maintenance of Plant Services TotalElementary Secondary Federal













420 Utility Services 199,585.58


440 Rentals 1,800.00

460 Extermination Services 1,680.00



523 General Property and Liability Insurance 48,792.00



600 Supplies


620 Energy 96,701.33


700 Property



Total 2600 Operation & Maintenance of Plant Services 1,391,839.04

Page EXP-23


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2700 Student Transportation Services TotalFederal












500.00Total Purchased Professional & Technical Services





513 St Tr Svc-Contr Carrier 1,236,395.66

516 St Tr Svc from the IU 6,752.90



600 Supplies


620 Energy 2,770.22


700 Property

750 Equipment - Original & Additional 25.96

760 Equipment - Replacement 24,974.40


800 Other Objects

478.52Total Other Objects

Total 2700 Student Transportation Services 1,342,182.92

Page EXP-24


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2800 Central TotalFederal













600 Supplies



700 Property



Total 2800 Central 340,125.47

Page EXP-25


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

2900 Other Support Services TotalFederal


595 Intermediate Unit Payments by Withholding 11,461.74


Total 2900 Other Support Services 11,461.74

Page EXP-26


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

3000 Operation of Noninstructional Services TotalFederal















440 Rentals 3,098.15




580 Travel 11,750.01

590 Miscellaneous Purchased Services 901.50


600 Supplies



800 Other Objects


Total 3000 Operation of Noninstructional Services 488,920.59

Page EXP-27


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

3200 Student Activities TotalFederal















440 Rentals 3,098.15




580 Travel 11,750.01


600 Supplies



800 Other Objects


Total 3200 Student Activities 488,019.09

Page EXP-28


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

3300 Community Services TotalFederal


599 Other Misc Purchased Services 901.50


Total 3300 Community Services 901.50

Page EXP-29


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

5000 Other Expenditures and Financing Uses Total

800 Other Objects

830 Interest 68,303.75


900 Other Financing Uses

910 Redemption of Principal 1,095,000.00

930 Fund Transfers 292,068.00

1,387,068.00Total Other Financing Uses

Total 5000 Other Expenditures and Financing Uses 1,455,371.75

Page EXP-30


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

5100 Debt Service, Other Expenditures and Fin Uses TotalFederal

800 Other Objects

830 Interest 68,303.75





Total 5100 Debt Service, Other Expenditures and Fin Uses 1,163,303.75

Page EXP-31


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

5110 Debt Service TotalFederal

800 Other Objects

830 Interest 68,303.75





Total 5110 Debt Service 1,163,303.75

Page EXP-32


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

5200 Interfund Transfers Out TotalFederal



292,068.00Total Other Financing Uses

Total 5200 Interfund Transfers Out 292,068.00

Page EXP-33


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

5280 Fiduciary Fund Transfers TotalFederal



292,068.00Total Other Financing Uses

Total 5280 Fiduciary Fund Transfers 292,068.00

STATEMENT OF INDEBTEDNESS (SOIN)

Amounts Expressed in Dollars

Page SCHED-22104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

6 Total Debt and Accreted Interest 2,815,163 5,348,8502,021,334 512,353

6 Total Debt and Accreted Interest

ALL GOVERNMENTAL FUND TYPESShort-Term

Borrowing

General

Obligation

Bonds

Authority

Building

Obligations

Other Long-Term

Debt Total

(PRINCIPAL AMOUNTS ONLY)

Other Post

Employment

Benefits (OPEB)

Compensated

Absences

1 Debt at Beginning of Fiscal Year 3,955,533 5,832,2861,404,747 472,006

2 Additional Debt Incurred During Year 912,028871,681 40,347

3 Retirements and Repayments 1,140,370 1,395,464255,094

4 Debt at End of Fiscal Year 2,815,163 5,348,8502,021,334 512,353

7 Current Portion P&I - Due within 1 year

8 Interest Paid during current fiscal year

ALL PROPRIETARY FUND TYPESShort-Term

Borrowing

General

Obligation

Bonds

Authority

Building

Obligations

Other Long-Term

Debt Total

(PRINCIPAL AMOUNTS ONLY)

Other Post

Employment

Benefits (OPEB)

Compensated

Absences

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

5 Accreted Interest at End Of Fiscal Year

7 Current Portion P&I - Due within 1 year 1,239,824 1,489,824250,000

8 Interest Paid during current fiscal year 104,463 104,463

STATEMENT OF INDEBTEDNESS (SOIN)

Amounts Expressed in Dollars


County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

Principal

(910)

Interest

(830)

Total

(Principal +

Interest)

TOTAL DEBT SERVICE PAYMENTS

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

(Include Payments From All Funds)

Principal

(920)Function Fund

Miscellaneous

Other Uses

(990)

General 1,095,000 1,163,30468,3045110 10

Special Revenue5110 20

Capital Projects5110 30

Debt Services5110 40

General5120 10

Special Revenue5120 20

Capital Projects5120 30

Debt Services5120 40

1,095,000 1,163,30468,304Total Debt Payments - Governmental Funds

Enterprise5110 50

Internal Service5110 60

Enterprise5120 50

Internal Service5120 60

Total Debt Payments - Proprietary Funds

Page Bonds-1

Bond and Other Debt Listing

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

Governmental Funds

Principal Amounts Only

Debt at

Beginning of

Fiscal Year AdditionsReductions /

Repayments

Current Portion

Due Within One

Year (Principal

and Interest)Debt at End

of Fiscal Year

Interest Paid

During

Fiscal Year

Debt Issue

Date

(MM/YYYY)Debt Category

Bond Detail

1,140,370 104,4633,955,533 0 2,815,163 1,239,824Other Long Term Debt/Liabilities

255,094 01,404,747 871,681 2,021,334 250,000Other Post-Employment Benefits (OPEB)

0 0472,006 40,347 512,353 0Compensated Absences

1,395,464 104,4635,832,286 912,028 5,348,850 1,489,824Totals for Debt Entered:

Page Bonds-2

Bond and Other Debt Listing

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

Tuition Schedule (TUIT)


County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

AmountTuition Paid to Other LEAs During Fiscal Year

Tuition Reported in General Fund Expenditures 1000-560 1,081,394.74

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

Total 1,081,394.74

Tuition Paid For

Special Education

Tuition Paid For

Nonspecial EducationTuition Paid to Institution Types During Fiscal Year

1306 Institutions1

Institutionalized Children's Programs2

Juveniles incarcerated in adult facilities3

Residential Treatment Facilities4

Other Local Education Agencies 499.46 85,602.475

Brick and Mortar Charter Schools 172,183.29 381,765.576

Cyber Charter Schools 135,268.14 44,325.947

Career and Technology Centers 238,502.83 17,410.258

Approved Private Schools9

PA Chartered Schools for the Deaf and Blind10

Private Residential Rehabilitative Institutions 5,836.7911

Juvenile detention centers12

Special Program Jointures13

Other Tuition Not Included Elsewhere In This Section14

Total Amounts Paid to Institutions 546,453.72 534,941.02

Purchased Service Detail Schedule (PSDS)


County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

FUNCTION-OBJECT ELEMENTARY SECONDARY TOTAL

DO NOT INCLUDE FEDERAL EXPENDITURES

1100-322

1100-323 34,750.00 883.40 35,633.40

1100-324

1100-329

34,750.00 883.40 35,633.40Total 320

1200-322 287,484.72 375,584.85 663,069.57

1200-323

1200-324

1200-329

287,484.72 375,584.85 663,069.57Total 320

1300-322

1300-323

1300-324

1300-329

Total 320

2200-322

2200-323

2200-324

2200-329

Total 320

2400-322

2400-323

2400-324

2400-329

Total 320

2450-322

2450-323

2450-324

2450-329

Total 320

2900-322

2900-323

2900-324

2900-329

Total 320

Page SCHED -1

SCHEDULE OF SUPPLEMENTAL GENERAL FUND EXPENDITURES

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

1190 Federally Funded Regular Programs TotalFederal


353,496.78 353,496.78Total Personnel Services-Salaries


210 Grp Ins - Contracted Provider 81,919.19 81,919.19

220 Social Security Contributions 26,510.50 26,510.50

230 PSERS Retirement Contributions 59,759.72 59,759.72

250 Unemployment Compensation 2,008.45 2,008.45

260 Workmen's Compensation 3,181.71 3,181.71

173,379.57 173,379.57Total Personnel Services-Employee Benefits

600 Supplies

610 General Supplies 1,321.05 1,321.05

1,321.05 1,321.05Total Supplies

Total 1190 Federally Funded Regular Programs 528,197.40 528,197.40

Page SCHED -2


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

1243 Gifted Support TotalElementary Secondary








260 Workmen's Compensation 644.86 319.19 964.05



510 Student Transportation Services 175.00 175.00

175.00 175.00Total Other Purchased Services

600 Supplies

610 General Supplies 610.90 40.00 650.90

610.90 40.00 650.90Total Supplies

Total 1243 Gifted Support 106,856.10 52,621.44 159,477.54

Page SCHED -3


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

1280 Special Programs - Early Intervention Support TotalElementary Federal



Total 1280 Special Programs - Early Intervention Support 5,160.84 3,341.00 8,501.84

Page SCHED -4


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

2250 School Library Services TotalElementary Secondary Federal








260 Workmen's Compensation 573.13 665.05 1,238.18




600 Supplies



3,289.34 5,014.17 8,303.51Total Supplies

800 Other Objects


Total 2250 School Library Services 99,239.98 103,656.56 202,896.54

Page SCHED -5


104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

2750 Nonpublic Transportation Total


513 St Tr Svc-Contr Carrier 135,892.07


Total 2750 Nonpublic Transportation 135,892.07

Transportation Schedule (TRAN)


County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

I. Student Transportation Services for Educational Field Trips

II. Student Transportation Services for Student Activities

III. Rental of Vehicles for Student Transportation Services

IV. Capital Reserve (Special Revenue) Fund

Include only district-owned transportation expenditures paid from State or local money.

DO NOT include federal expenditures or payments to contract service providers.

Contracted transportation services should not be recorded on this schedule.

General Fund Encumbrance Schedule (ENCU)


County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:2

Function Object Amount Function Object Amount Function Object Amount

NOTE: Only reimbursable encumbrances will be included

in your Actual Instructional Expense calculation.TOTAL ENCUMBRANCES:

Adjustments Schedule (ADJU)

Page SCHED-28

Fund 30 Only104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

NOTE: Report expenditures that are paid out of the special revenue fund and/or capital project fund that would be considered reimbursable if they were

made from the general fund. See Instructions.

Restricted Indirect Costs and Eliminations

Page SCHED-29

NOTE: You Must Complete This Schedule If You Desire A Certified Restricted Indirect Cost Rate

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

Expenditures considered allowable indirect costs for the listed functions, and a brief explanation of those expenditures.

On the schedule below, report the amount of expenditures by fund for the functions and objects listed. These expenditures are considered (1) unallowable as indirect costs and must be eliminated from the indirect cost calculation, (2) included in the base for allocation, or (3) are allowable as indirect costs but are not reported in the Annual Financial Report. All other expenditures used in the Indirect Cost Rate Computation are reported in the Annual Financial Report.

LEA acknowledges there are no 2990-899 pass thru funds to report.

LEA acknowledges that calculation of a Restricted Indirect Cost Rate is not being requested for 2015 - 2016

LEA acknowledges there are no Termination Leave Payout Salaries to report.

Function

Indirect Costs

(General Fund

Only) Explanation

Termination or

Leave Payout

Salaries

Object 115

2300 General Audit expenditures only

2310 Business Manager expenditures coded to 2310**

2500

2830

2840

Total

** Function 2310 should only be used to report Business Manager related expenditures if the Business Manager also holds the position of Board Secretary.

General Fund Expenditures

Function-Object Amount

1000-322

1000-323

1200-594

1200-597

2300-820

2500-432

2500-810

2900-595

2900-596

2990-899

Food Costs: Cafeteria or General

Fund


3100-571

3100-630

All Termination/Leave Payout

Salaries


1000-115

2000-115

3000-115

Total

Special Education Services Schedule (SESS)


County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

FUNCTION

SPECIAL

EDUCATION

NONSPECIAL

EDUCATION TOTAL

2120 Guidance Services 53,619.82 281,504.05 335,123.87

2140 Psychological Services 117,201.01 6,559.30 123,760.31

2150 Speech Pathology And Audiology Services

2160 Social Work Services

2260 Instruction and Curriculum Development Services

2350 Legal and Accounting Services 36,387.37 36,387.37

2420 Medical Services

2440 Nursing Services 28,951.25 151,994.04 180,945.29

2700 Student Transportation Services 217,675.09 1,117,754.93 1,335,430.02

417,447.17 1,594,199.69 2,011,646.86TOTAL

Heath Care Benefits Schedule (HCBS)


County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

LEA acknowledges there is no Self Insurance data to report.

OBJECT TOTALCOVERED

Benefits for Staff Relative to

Collective Bargaining Agreements

NOT COVERED

10 General Fund

211 Medical Insurance 1,490,725.00 93,467.00 1,584,192.00

212 Dental Insurance 95,535.00 5,990.00 101,525.00

215 Eye Care Insurance 19,187.00 1,203.00 20,390.00

216 Prescription Insurance

271 Self-Insurance Medical Health Benefits

272 Self-Insurance Dental Health Benefits

275 Self-Insurance Eye Care Health Benefits

276 Self-Insurance Prescription Health Benefits

1,605,447.00FUND TOTAL 100,660.00 1,706,107.00

50 Enterprise Fund

211 Medical Insurance 60,950.74 60,950.74

212 Dental Insurance 3,358.50 3,358.50

215 Eye Care Insurance 743.82 743.82






65,053.06FUND TOTAL 65,053.06

60 Internal Service Fund

211 Medical Insurance

212 Dental Insurance

215 Eye Care Insurance






FUND TOTAL

1,670,500.06TOTAL FOR ALL FUNDS 100,660.00 1,771,160.06

American Recovery and Reinvestment Act (ARRA)

Page SCHED-32

LEA acknowledges there were no ARRA funded expenditures

104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

1000 2000 3100 3300 4000 Object TotalGeneral Fund Expenditures: Functions 3200



300 Purchased Professional & Technical Service



600 Supplies

700 Property

810 Dues And Fees

820 Claims and Judgments Against the LEA

890 Miscellaneous Expenditures

Total GF Expenditures: Functions

27501500 1600 1700 2280 2450 Object TotalGeneral Fund Expenditures: Sub Functions



300 Purchased Professional & Technical Service



600 Supplies

700 Property

810 Dues And Fees


890 Miscellaneous Expenditures

Total GF Expenditures: Sub Functions

Fund 51 Funds 52-58 Account TotalEnterprise Fund Expenses

100 Salaries

200 Employee Benefits

300 Purchased Professional and Technical Servi


500 Other Purchased Service

600 Supplies

700 Property

810 Dues and Fees


890 Other Operating Expenditures

Total Enterprise Fund Expenses

Additional Data Collection Schedule (ADCS)


County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

Amount Description Amount

PSERS Salary Data (School Districts Only)

8,125,469.16Total Salary Base for salaries subject to PSERS withholding

460,217.30Total Federally Funded salaries subject to PSERS withholding


Title I Expenditure Data (School Districts and Charter Schools)

408,997.19Expenditures Funded with Current Title I Funds

Expenditures Funded with Carry over Title I Funds

Total Title I Expenditures 408,997.19


Title I ARRA Amount (School Districts and Charter Schools)

Portion of Total Title I Expenditures funded with ARRA Title I

Federal Revenues and Expenditures (FRES)

Summary Review Data104435303School:

County: Mercer


Reynolds SD

Printed 10/31/2014 10:19:3

756,600.04

0.00

812,166.71

as reported in the General Fund Revenue Detail

Non-ARRA Revenue

Total Non-ARRA Federal Revenue

Total ARRA Federal Revenue

ARRA Revenue

Total Federal Expenditures reported in General Fund

Federal Revenues

as reported in the General Fund Expenditure Detail (Federal Column)Federal Expenditures:

756,600.04Total Federal Revenue

137,827.87Federal Revenue: 8110-8690, 8810-8830

618,772.17Federal Pass Thru Revenue: 6831, 6832, 6839

0.00Federal ARRA BEF Revenue: 8708

0.00Federal ARRA Edujobs Revenue: 8709

0.00Federal ARRA Revenue: 8701-8707, 8721-8799

0.00Federal ARRA Pass Thru Revenue: 6833-6836

730,521.39Function 1000

81,645.32Function 2000

0.00Function 3000

0.00Function 4000

0.00Function 5000

index validation failed amount488,921 3000 464,836 464,836 4000 1,163,304 5110 5130 5140 464,836...

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