Audit Certification. Annual Financial Report: For Fiscal Year Ending 6/30/2016 (Pursuant to PA School Code Section 218(b))

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2 Audit Certification Annual Financial Report: For Fiscal Year Ending 6/30/2016 (Pursuant to PA School Code Section 218(b)) LEA Name : AUN Number : County : Clarion Audit Certification Due: 12/31/2016 This certification is applicable to: Orig. Annual Financial Report submitted to Comptroller Operations: Date Annual Financial Report revisions submitted on: Date Auditing Firm: Auditor Contact Name: Auditor Phone: Auditor 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. Chief School Administrator Board Secretary Signature Date Signature Date John Stevens (814) Ext :0 Contact Person stevensje@unionsd.net Contact Person Address Contact Person Telephone Number (814) Contact Person Fax Number Printed 11/9/ :14:19 AM Page 2

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4 Annual Financial Report - 06/30/2016 Fiscal Year End Validations Printed 11/9/ :14:47 AM Page - 1 of 1 Val Number Description Justification REP - Fund 51: Function 9920 has an amount entered as a Special Item. Provide a description of this Special Item. REP 9920, Fund 51: $227, There was an extensive amount of debt accumulated over a significant period of time in fund 51 owed to fund 10. The Board of Education resolved to forgive this debt in fund 51 owed to fund Revenue Detail: Current Tax Revenue amount cannot exceed 30% variance from prior year amount. Correct the data or enter a justification. 6153, Current AFR Rev Detail: $44, , Prior AFR Rev Detail: $18, There was an increase in property transfers during fiscal year , which resulted in the larger variance from the prior year There is an entry in function object "Other". Please explain what constitutes "Other". Expenditure , Fund 10: $39, Note Counsel Fees, Financial Advisor Fees, Solicitor Fees, Bank Counsel Fees, and Paying Agent Fees Expenditure Detail, Salaries (Object 100) and Benefits (Object 200 series): Amounts must be entered for both Salaries and Benefits. Based on contractual agreement. Function 2350, Object 100: $0.00 Function 2350, Object 200: $18, Expenditure Detail: Total current year expenditure varies from prior year by 10%. Correct the data or enter a justification , AFR Exp Detail: $537, , PY AFR Amount: $475, There was an increase in individualized transportation based on individualized education plan. This resulted in a large increase from the previous year SESS Speech Pathology and Audiology Services: SESS Schedule amounts for Special Education vary from prior year by 40% or more. Correct the data or enter a justification. Union School District hired a speech pathologist which resulted in the increase of costs in function SESS Schedule 2150: $65, Prior Year SESS Schedule 2150: $0.00 Page 4

5 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 11/9/ :14:19 AM Page - 1 of 4 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 147, Investments 8,710, Taxes Receivable 204, Due From Other Funds 49, Due From Other Governments 0142 State Revenue Receivable 0143 Federal Revenue Receivable 0145 Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 32, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $9,145, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $9,145,001 Page 5

6 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Assets And Deferred Outflows Of Resources Assets Printed 11/9/ :14:19 AM Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0100 Cash and Cash Equivalents 3, , Investments 8,710, Taxes Receivable 204, Due From Other Funds 49, Due From Other Governments 0142 State Revenue Receivable 0143 Federal Revenue Receivable 0145 Other Intergovernmental Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 32, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Assets $3,397 $9,148, Deferred Outflows of Resources Page - 2 of 4 Total Assets And Deferred Outflows Of Resources $3,397 $9,148,398 Page 6

7 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Printed 11/9/ :14:19 AM Page - 3 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (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 4, Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 1,226,232 Total Liabilities $1,230, Deferred Inflows of Resources 204,872 Fund Balances 0810 Nonspendable Fund Balance 32, Restricted Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 4,400, Unassigned Fund Balance 3,277,447 Total Fund Balances $7,709,447 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $9,145,001 Page 7

8 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG) Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) 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 Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 0420 Accounts Payable 4, Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 1,226,232 Total Liabilities $1,230, Deferred Inflows of Resources 204,872 Fund Balances Printed 11/9/ :14:19 AM 0810 Nonspendable Fund Balance 32, Restricted Fund Balance Page - 4 of Committed Fund Balance 3,397 3, Assigned Fund Balance 4,400, Unassigned Fund Balance 3,277,447 Total Fund Balances $3,397 $7,712,844 Total Liabilities, Deferred Inflows Of Resources And Fund Balances $3,397 $9,148,398 Page 8

9 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 11/9/ :14:22 AM Page - 1 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Revenues 6000 Revenue from Local Sources 2,664, Revenue from State Sources 7,776, Revenue from Federal Sources 278,788 Total Revenues $10,719,865 Expenditures 1000 Instruction 5,933, Support Services 3,561, Operation of Non-Instructional Services 262, Facilities Acquisition, Construction and Improvement Services 5110 Debt Service 410, Refund of Prior Year Revenues / Receipts 5140 Short-Term Borrowing Interest and Costs Total Expenditures $10,168,348 Excess (Deficiency) Of Revenues Over Expenditures $551,517 Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 9120 Proceeds from Refunding of Bonds 2,688, 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 2,605, Bond Discounts 5200 Interfund Transfers Out 496, Transfers Out to Component Units/Primary Governments Total Other Financing Sources (Uses) ($413,084) Page 9

10 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 11/9/ :14:22 AM Revenues Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds 6000 Revenue from Local Sources 1 2,664, Revenue from State Sources 7,776, Revenue from Federal Sources 278,788 Total Revenues $1 $10,719,866 Expenditures 1000 Instruction 5,933, Support Services 7,837 3,569, Operation of Non-Instructional Services 262, Facilities Acquisition, Construction and Improvement Services 387, , Debt Service 410, Refund of Prior Year Revenues / Receipts 5140 Short-Term Borrowing Interest and Costs Total Expenditures $395,223 $10,563,571 Excess (Deficiency) Of Revenues Over Expenditures ($395,222) $156,295 Other Financing Sources (Uses) 9110 Face Value of Bonds Issued 9120 Proceeds from Refunding of Bonds 2,688, Bond Premiums 9200 Proceeds from Extended-Term Financing 9300 Interfund Transfers - IN 395, , 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 2,605, Bond Discounts 5200 Interfund Transfers Out 496, Transfers Out to Component Units/Primary Governments Page - 2 of 4 Total Other Financing Sources (Uses) $395,409 ($17,675) Page 10

11 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 11/9/ :14:22 AM Page - 3 of 4 Amounts Expressed in Whole Dollars General Fund (10) Public Purpose Trust (27) Other Compt Approved (28) Athletic / Activity (29) Capital Reserve (690, 1850) (31) Special And Extraordinary Items 9920 Special Items Gains 9930 Extraordinary Items Gains 5520 Special Items Losses 5530 Extraordinary Items Losses Net Change In Fund Balances $138,433 Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 7,571,014 Fund Balance - End Of Year $7,709,447 Page 11

12 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG) Printed 11/9/ :14:22 AM Page - 4 of 4 Amounts Expressed in Whole Dollars Capital Reserve (1431) (32) Other Capital Projects Fund (39) Debt Service (40) Permanent (90) Total Governmental Funds Special And Extraordinary Items 9920 Special Items Gains 9930 Extraordinary Items Gains 5520 Special Items Losses 5530 Extraordinary Items Losses Net Change In Fund Balances $187 $138,620 Fund Balance 0001 Fund Balance - Beginning of Fiscal Year 3,210 7,574,224 Fund Balance - End Of Year $3,397 $7,712,844 Page 12

13 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 11/9/ :14:23 AM Page - 1 of 2 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Current Assets Food Service (51) Child Care Operations (52) Other Enterprise (58) 0100 Cash and Cash Equivalents 73,449 73, Investments 0130 Due From Other Funds 0141 Due From Other Governments 0142 State Revenue Receivable 0143 Federal Revenue Receivable 0146 Due from Primary Government 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 13,288 13, Prepaid Expenses (Expenditures) 0190 Other Current Assets Total Current Assets $86,737 $86,737 Noncurrent Assets 0211 Land 0212 Site Improvements (Net) 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) 30,210 30, Construction in Progress 0260 Long Term Prepayments 0290 Other Noncurrent Assets Total Noncurrent Assets $30,210 $30, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $116,947 $116,947 TOTAL Internal Service (60) Page 13

14 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP) Printed 11/9/ :14:23 AM Page - 2 of 2 Amounts Expressed in Whole Dollars Liabilities And Deferred Inflows Of Resources And Net Position Current Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0413 Due to Component Unit Food Service (51) Child Care Operations (52) Other Enterprise (58) 0420 Accounts Payable 78,139 78, Contracts Payable 0440 Current Portion of Long-Term Debt 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities Total Current Liabilities $78,139 $78,139 Noncurrent Liabilities 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations 0540 Accumulated Compensated Absences 0550 Authority Lease Obligations 0560 Other Post-Employment Benefits (OPEB) 0570 Net Pension Liability 0599 Other Long-Term Liabilities Total Noncurrent Liabilities Total Liabilities $78,139 $78, Deferred Inflows of Resources Net Position 0791 Invested in Capital Assets, Net of Related Debt 30,208 30, Restricted Net Position ( ) 0799 Unrestricted Net Position 8,600 8,600 Total Net Position $38,808 $38,808 Total Liabilities And Deferred Inflows Of Resources And Net Position $116,947 $116,947 TOTAL Internal Service (60) Page 14

15 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 11/9/ :14:24 AM Page - 1 of 2 Operating Revenues Amounts Expressed in Whole Dollars Food Service (51) Child Care Operations (52) Other Enterprise (58) 6600 Food Service Revenue 111, , Charges for Services 0072 Other Operating Revenue Total Operating Revenues $111,834 $111,834 Operating Expenses 100 Personnel Services Salaries 367, , Personnel Services Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 173, , Depreciation 9,568 9, Dues and Fees 890 Miscellaneous Expenditures Total Operating Expenses $549,827 $549,827 Operating Income (Loss) ($437,993) ($437,993) Non Operating Revenues (Expenses) 6500 Earnings on Investments Contributions and Donations from Private Sources 6930 Gains or Losses on Sale of Fixed Assets 6991 Refunds of a Prior Year Expenditure 7000 Revenue from State Sources 15,896 15, Revenue from Federal Sources 232, , Claims and Judgments Against the LEA 830 Interest TOTAL Non Operating Revenues (Expenses) $248,516 $248,516 TOTAL Internal Service (60) Income (Loss) Before Contributions And Transfers ($189,477) ($189,477) Page 15

16 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP) Printed 11/9/ :14:24 AM Page - 2 of 2 Amounts Expressed in Whole Dollars Contributions, Transfers, and Special and Extraordinary Items 5200 Interfund Transfers Out 5300 Transfers Out to Component Units/Primary Governments 5520 Special Items Losses 5530 Extraordinary Items Losses Food Service (51) Child Care Operations (52) Other Enterprise (58) 9300 Interfund Transfers - IN 100, , Capital Contributions 9700 Transfers IN From Component Units/Primary Governments 9920 Special Items Gains 227, , Extraordinary Items Gains TOTAL Internal Service (60) Change In Net Position $138,564 $138, Net Position - Beginning of Fiscal Year (99,756) (99,756) 0003 Accounting Changes / Residual Equity Transfers Net Position - End Of Year $38,808 $38,808 Page 16

17 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 11/9/ :14:26 AM Page - 1 of 3 Amounts Expressed in Whole Dollars Cash Flows From Operating Activities Food Service (51) Child Care Operations (52) Other Enterprise (58) 0011 Cash Receipts From Users 111, , Cash Receipts From Assessments Made to Other Funds 0013 Cash Receipts From Earnings on Investments 0014 Cash Receipts From Other Operating Revenue 0015 Cash Payments To Employees For Services 367, , Cash Payments For Insurance Claims 0017 Cash Payments To Suppliers For Goods and Services 174, , Cash Payments For Other Operating Expenses Net Cash Provided By (Used For) Operating Activities ($430,066) ($430,066) TOTAL Internal Service(60) Cash Flows From Non-Capital Financing Activities 0021 Receipts From Local Sources Receipts From State Sources ,896 15, Receipts From Federal Sources , , Notes and Loans Received (Repaid) (123,540) (123,540) 0025 Interest Paid on Notes/Loans Operating Transfers In (Out)/Residual Equity Trans 0027 Operating Transfers In (Out) Primary Government / Comp Unit 100, , Receipts From Refund of Prior Year Expenditures Special and Extraordinary Gains (losses) 227, ,366 Net Cash Prov By (Used for) Non-Capital Financing Activities $452,937 $452,937 Cash Flows From Capital and Related Financing Activities 0031 Payments For Fac Acq, Const, and Imp (1,819) (1,819) 0032 Gain / (Loss) on Sale of Fixed Assets Proceeds From Extended Term Financing Principal Paid on Financing Agreements 0035 Interest Paid on Financing Agreements (Inc) Dec in Contributed Capital Net Cash Prov By (Used for) Capital and Related Financing Activities ($1,819) ($1,819) Cash Flows From Investing Activities 0041 Earnings on Investments Purchase of Inv Securities / Deposits to Inv Pools 0043 Receipts From Investment Pool Withdrawals 0044 Proceeds from Sale and Maturity of Inv Securities 0045 Loans Received (Paid) Net Cash Prov By (Used for) Investing Activities $80 $80 Page 17

18 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 11/9/ :14:26 AM Page - 2 of 3 Food Service (51) Child Care Operations (52) Other Enterprise (58) Net Increase (Decrease) in Cash Flows 21,132 21, Cash and Cash Equivalents Beginning of Year 52,317 52,317 Cash and Cash Equivalents at Year End $73,449 $73,449 TOTAL Internal Service (60) Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities 0005 Operating Income (Loss) per REP (437,993) (437,993) Adjustments 0051 Depreciation and Net Amortization 9,568 9, Provision for Uncollectible Accounts 0053 Other Adjustments Effect of Changes in Assets, Liabilities, Deferred Outflows and Deferred Inflows 0054 (Inc) Dec In Accounts Receivable ( ) 0055 Advances to Other Funds (0160) 0056 (Inc) Dec in Inventories (0170) (1,641) (1,641) 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 ( ) 0060 Inc (Dec) in Accrued Salaries/Benefits (0461) 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 $7,927 $7,927 Cash Provided By (Used for) Total ($430,066) ($430,066) Page 18

19 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP) Printed 11/9/ :14:26 AM Page - 3 of 3 COMBINED STATEMENT OF CASH FLOWS SCHEDULE OF NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES Explanation of Transaction and Balance Sheet Effect Total Amount Page 19

20 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 11/9/ :14:27 AM Page - 1 of 4 Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) Assets And Deferred Outflows Of Resources Assets 0100 Cash and Cash Equivalents 52, Investments 144, Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets $197, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $197,425 Page 20

21 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 11/9/ :14:27 AM Page - 2 of 4 Amounts Expressed in Whole Dollars Assets And Deferred Outflows Of Resources Assets Other Agency (89) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0100 Cash and Cash Equivalents 52, Investments 144, Due From Other Funds 0147 Due from Component Unit 0150 Other Receivables 0170 Inventories 0180 Prepaid Expenses (Expenditures) 0190 Other Current Assets 0220 Buildings and Building Improvements (Net) 0230 Machinery, Equipment and Furniture (Net) Total Assets $197, Deferred Outflows of Resources Total Assets And Deferred Outflows Of Resources $197,425 Page 21

22 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 11/9/ :14:27 AM Page - 3 of 4 Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Activity (81) Liabilities, Deferred Inflows Of Resources And Net Position Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 0430 Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 56,062 Total Liabilities $56, Deferred Inflows of Resources Net Position 0791 Invested in Capital Assets, Net of Related Debt 0009 Restricted Net Position ( ) 141, Unrestricted Net Position Total Net Position $141,363 Total Liabilities, Deferred Inflows Of Resources And Net Position $197,425 Page 22

23 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF) Printed 11/9/ :14:27 AM Page - 4 of 4 Amounts Expressed in Whole Dollars Other Agency (89) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds Liabilities, Deferred Inflows Of Resources And Net Position Liabilities 0400 Due to Other Funds 0411 Due to Other Governments 0412 Due to Primary Government 0413 Due to Component Unit 0420 Accounts Payable 0430 Contracts Payable 0450 Short-Term Payables 0461 Accrued Salaries and Benefits 0462 Payroll Deductions and Withholding 0480 Unearned Revenues 0490 Other Current Liabilities 56,062 Total Liabilities $56, Deferred Inflows of Resources Net Position 0791 Invested in Capital Assets, Net of Related Debt 0009 Restricted Net Position ( ) 141, Unrestricted Net Position Total Net Position $141,363 Total Liabilities, Deferred Inflows Of Resources And Net Position $197,425 Page 23

24 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Changes in Net Position - Fiduciary Funds (CNAF) Printed 11/9/ :14:28 AM Page - 1 of 1 Additions Amounts Expressed in Whole Dollars Private Purpose Trust (71) Investment Trust (72) Pension Trust (73) Discrete Component Units (98) Discrete Component Units (99) Total Fiduciary Funds 0091 Gifts and Contributions 3,062 3, Other Additions 4,793 4,793 Deductions 0093 Scholarships Awarded 7,362 7, Other Deductions 2,698 2,698 Change In Net Position ($2,205) ($2,205) 0006 Net Position Beginning of Fiscal Year 143, , Net Position Held in Trust for Pension Benefits Net Position - End of Fiscal Year $141,363 $141,363 Page 24

25 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/9/ :14:28 AM Page - 1 of 4 Revenue Reported In Current Year Current Year Tax Accrual Prior Year Tax Accrual Taxes Collected In Current Year Revenue from Local Sources 6111 Current Real Estate Taxes 1,435, ,435, Public Utility Realty Taxes 2, , Payments in Lieu of Current Taxes - State / Local 5, , Current Per Capita Taxes, Section 679 9, , Current Act 511 Per Capita Taxes 9, , Current Act 511 Local Services Taxes 7, , Current Act 511 Earned Income Taxes 319, , Current Act 511 Occupation Taxes 84, , Current Act 511 Real Estate Transfer Taxes 44, , Delinquent Real Estate Taxes 220, , Earnings on Investments 189, Revenues from LEA Activities 20, State Revenue Received from Other Pennsylvania Public LEAs 78, Federal IDEA Revenue Received as Pass Through 87, Rentals 8, Contributions and Donations from Private Sources 9, Regular Day School Tuition 33, Energy Efficiency Revenues and Incentives 6, Other Revenues Not Specified Above 92, TOTAL Revenue from Local Sources $2,664, $2,138, Page 25

26 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/9/ :14:28 AM Page - 2 of 4 Revenue from State Sources Revenue Reported In Current Year 7110 Basic Education Funding 5,524, Driver Education - Student 1, Special Education funds for School-Aged Pupils 555, Pupil Transportation Subsidy 349, Nonpublic and Charter School Pupil Transportation Subsidy Health Services (Medical, Dental, Nurse, Act 25) 11, State Property Tax Reduction Allocation 140, Safe Schools 24, Ready to Learn Block Grant 136, State Share of Social Security and Medicare Taxes 227, State Share of Retirement Contributions 803, TOTAL Revenue from State Sources $7,776, Page 26

27 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/9/ :14:28 AM Page - 3 of 4 Revenue from Federal Sources Revenue Reported In Current Year 8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 173, NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 58, School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) 45, Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program TOTAL Revenue from Federal Sources $278, Page 27

28 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV) Printed 11/9/ :14:28 AM Page - 4 of 4 Other Financing Sources Revenue Reported In Current Year 9120 Proceeds from Refunding of Bonds 2,688, TOTAL Other Financing Sources $2,688, TOTAL FROM ALL SOURCES $13,407, $2,138, Page 28

29 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS) Printed 11/9/ :14:29 AM Page - 1 of 1 Revenue from Local Sources 2,664, Revenue from State Sources 7,776, Revenue from Federal Sources 278, Other Financing Sources 2,688, TOTAL FROM ALL SOURCES $13,407, Page 29

30 Printed 11/9/ :14:30 AM Page - 1 of Instruction Total 100 Personnel Services Salaries 100 Personnel Services Salaries 3,056, Total Personnel Services Salaries $3,056, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 743, Social Security Contributions 228, PSERS Retirement Contributions 760, Tuition Reimbursement 6, Unemployment Compensation 7, Workers Compensation 24, Total Personnel Services Employee Benefits $1,769, Purchased Professional and Technical Services 322 Professional Educational Services Ius 124, Other Professional Services 29, Technical Services 2, Total Purchased Professional and Technical Services $157, Purchased Property Services 430 Repairs and Maintenance Services 12, Total Purchased Property Services $12, Other Purchased Services 510 Student Transportation Services 2, Communications 1, Printing and Binding 1, Tuition To Other School Districts Within the State 16, Tuition To Pennsylvania Charter Schools 329, Tuition To Career and Technology Centers 289, Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 24, Tuition Other 47, Travel 10, Total Other Purchased Services $723, Supplies 610 General Supplies 105, Books and Periodicals 25, Total Supplies $130, Property 750 Equipment Original and Additional 50, Equipment Replacement 33, Total Property $83, Other Objects 810 Dues and Fees Total Other Objects $ Total 1000 Instruction $5,933, Page 30

31 Printed 11/9/ :14:30 AM Page - 2 of Regular Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 1,272, ,204, , ,608, Total Personnel Services Salaries $1,272, $1,204, $131, $2,608, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 315, , , , Social Security Contributions 95, , , , PSERS Retirement Contributions 319, , , , Tuition Reimbursement 4, , , Unemployment Compensation 3, , , Workers Compensation 10, , , Total Personnel Services Employee Benefits $749, $699, $78, $1,528, Purchased Professional and Technical Services 340 Technical Services 2, , Total Purchased Professional and Technical Services $2, $2, Purchased Property Services 430 Repairs and Maintenance Services 7, , , Total Purchased Property Services $7, $4, $12, Other Purchased Services 510 Student Transportation Services 1, , Communications , Printing and Binding 1, , Tuition To Other School Districts Within the State 1, , , Tuition To Pennsylvania Charter Schools 126, , , Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 4, , Tuition Other 11, , Travel 1, , , , Total Other Purchased Services $133, $236, $5, $375, Supplies 610 General Supplies 48, , , , Books and Periodicals 16, , , Total Supplies $64, $51, $1, $117, Property 750 Equipment Original and Additional 21, , , , Equipment Replacement 14, , , Total Property $36, $40, $2, $79, Other Objects 810 Dues and Fees Total Other Objects $ $ Total 1100 Regular Programs Elementary / Secondary $2,264, $2,240, $220, $4,725, Page 31

32 Printed 11/9/ :14:30 AM Page - 3 of Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 1,272, ,204, ,476, Total Personnel Services Salaries $1,272, $1,204, $2,476, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 315, , , Social Security Contributions 95, , , PSERS Retirement Contributions 319, , , Tuition Reimbursement 4, , , Unemployment Compensation 3, , , Workers Compensation 10, , , Total Personnel Services Employee Benefits $749, $699, $1,449, Purchased Professional and Technical Services 340 Technical Services 2, , Total Purchased Professional and Technical Services $2, $2, Purchased Property Services 430 Repairs and Maintenance Services 7, , , Total Purchased Property Services $7, $4, $12, Other Purchased Services 510 Student Transportation Services 1, , Communications , Printing and Binding 1, , Tuition To Other School Districts Within the State 1, , , Tuition To Pennsylvania Charter Schools 126, , , Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 4, , Tuition Other 11, , Travel 1, , , Total Other Purchased Services $133, $236, $370, Supplies 610 General Supplies 48, , , Books and Periodicals 16, , , Total Supplies $64, $51, $116, Property 750 Equipment Original and Additional 21, , , Equipment Replacement 14, , , Total Property $36, $40, $76, Other Objects 810 Dues and Fees Total Other Objects $ $ Total 1110 Regular Programs $2,264, $2,240, $4,504, Page 32

33 Printed 11/9/ :14:30 AM Page - 4 of Federally-Funded Regular Programs Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 131, , Total Personnel Services Salaries $131, $131, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 33, , Social Security Contributions 10, , PSERS Retirement Contributions 33, , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $78, $78, Other Purchased Services 580 Travel 5, , Total Other Purchased Services $5, $5, Supplies 610 General Supplies 1, , Total Supplies $1, $1, Property 750 Equipment Original and Additional 2, , Total Property $2, $2, Total 1190 Federally-Funded Regular Programs $220, $220, Page 33

34 Printed 11/9/ :14:30 AM Page - 5 of Special Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 167, , , , Total Personnel Services Salaries $167, $217, $2, $386, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 20, , , Social Security Contributions 12, , , PSERS Retirement Contributions 41, , , Unemployment Compensation Workers Compensation 1, , , Total Personnel Services Employee Benefits $76, $134, $210, Purchased Professional and Technical Services 322 Professional Educational Services Ius 39, , , Other Professional Services 29, , Total Purchased Professional and Technical Services $39, $114, $154, Other Purchased Services 510 Student Transportation Services , Communications Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 20, , Tuition Other 35, , Travel Total Other Purchased Services $56, $1, $ $58, Supplies 610 General Supplies 3, , , , Books and Periodicals 1, , Total Supplies $4, $1, $1, $8, Property 750 Equipment Original and Additional , , Total Property $ $2, $2, Total 1200 Special Programs Elementary / Secondary $345, $355, $121, $821, Page 34

35 Printed 11/9/ :14:30 AM Page - 6 of Life Skills Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 96, , Total Personnel Services Salaries $96, $96, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 17, , Social Security Contributions 7, , PSERS Retirement Contributions 24, , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $50, $50, Other Purchased Services 510 Student Transportation Services Travel Total Other Purchased Services $ $ $ Supplies 610 General Supplies 1, , , Total Supplies $1, $1, $3, Total 1210 Life Skills Support $150, $1, $151, Page 35

36 Printed 11/9/ :14:30 AM Page - 7 of Sensory Support Elementary Secondary Federal Total 300 Purchased Professional and Technical Services 330 Other Professional Services 29, , Total Purchased Professional and Technical Services $29, $29, Total 1220 Sensory Support $29, $29, Page 36

37 Printed 11/9/ :14:30 AM Page - 8 of Academic Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 167, , , , Total Personnel Services Salaries $167, $120, $2, $290, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 20, , , Social Security Contributions 12, , , PSERS Retirement Contributions 41, , , Unemployment Compensation Workers Compensation 1, , Total Personnel Services Employee Benefits $76, $83, $159, Purchased Professional and Technical Services 322 Professional Educational Services Ius 39, , , Total Purchased Professional and Technical Services $39, $85, $124, Other Purchased Services 510 Student Transportation Services , Communications Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 20, , Tuition Other 35, , Travel Total Other Purchased Services $56, $1, $66.00 $57, Supplies 610 General Supplies 3, , Books and Periodicals 1, , Total Supplies $4, $ $5, Property 750 Equipment Original and Additional , , Total Property $ $2, $2, Total 1240 Academic Support $345, $205, $90, $640, Page 37

38 Printed 11/9/ :14:30 AM Page - 9 of Learning Support Public Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 165, , , , Total Personnel Services Salaries $165, $116, $2, $283, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 20, , , Social Security Contributions 12, , , PSERS Retirement Contributions 40, , , Unemployment Compensation Workers Compensation 1, , Total Personnel Services Employee Benefits $75, $80, $155, Purchased Professional and Technical Services 322 Professional Educational Services Ius 39, , , Total Purchased Professional and Technical Services $39, $85, $124, Other Purchased Services 510 Student Transportation Services Communications Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 20, , Tuition Other 35, , Travel Total Other Purchased Services $56, $ $66.00 $56, Supplies 610 General Supplies 3, , Books and Periodicals 1, , Total Supplies $4, $ $5, Property 750 Equipment Original and Additional , , Total Property $ $2, $2, Total 1241 Learning Support Public $340, $196, $90, $627, Page 38

39 Printed 11/9/ :14:30 AM Page - 10 of Gifted Support Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 2, , , Total Personnel Services Salaries $2, $4, $6, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider , , Social Security Contributions PSERS Retirement Contributions , , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $ $3, $4, Other Purchased Services 510 Student Transportation Services , Travel Total Other Purchased Services $ $ $1, Supplies 610 General Supplies Total Supplies $65.00 $65.00 Total 1243 Gifted Support $4, $8, $12, Page 39

40 Printed 11/9/ :14:30 AM Page - 11 of Vocational Education Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 50, , Total Personnel Services Salaries $50, $50, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 9, , Social Security Contributions 3, , PSERS Retirement Contributions 12, , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $26, $26, Other Purchased Services 564 Tuition To Career and Technology Centers 289, , Total Other Purchased Services $289, $289, Property 760 Equipment Replacement 1, , Total Property $1, $1, Total 1300 Vocational Education $368, $368, Page 40

41 Printed 11/9/ :14:30 AM Page - 12 of Other Instructional Programs Elementary / Secondary Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 6, , , Total Personnel Services Salaries $6, $4, $10, Personnel Services Employee Benefits 220 Social Security Contributions PSERS Retirement Contributions 1, , , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $2, $1, $3, Supplies 610 General Supplies 4, , Total Supplies $4, $4, Total 1400 Other Instructional Programs Elementary / Secondary $12, $6, $18, Page 41

42 Printed 11/9/ :14:30 AM Page - 13 of Drivers Education Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 3, , Total Personnel Services Salaries $3, $3, Personnel Services Employee Benefits 220 Social Security Contributions PSERS Retirement Contributions Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $1, $1, Total 1410 Drivers Education $4, $4, Page 42

43 Printed 11/9/ :14:30 AM Page - 14 of Summer School Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 6, , Total Personnel Services Salaries $6, $6, Personnel Services Employee Benefits 220 Social Security Contributions PSERS Retirement Contributions 1, , Unemployment Compensation Workers Compensation Total Personnel Services Employee Benefits $2, $2, Total 1420 Summer School $8, $8, Page 43

44 Printed 11/9/ :14:30 AM Page - 15 of Homebound Instruction Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries Total Personnel Services Salaries $ $ Personnel Services Employee Benefits 220 Social Security Contributions PSERS Retirement Contributions Unemployment Compensation Total Personnel Services Employee Benefits $1.00 $ $ Total 1430 Homebound Instruction $1.00 $1, $1, Page 44

45 Printed 11/9/ :14:30 AM Page - 16 of Additional Other Instructional Programs Elementary Secondary Federal Total 600 Supplies 610 General Supplies 4, , Total Supplies $4, $4, Total 1490 Additional Other Instructional Programs $4, $4, Page 45

46 Printed 11/9/ :14:32 AM Page - 1 of Support Services Total 100 Personnel Services Salaries 100 Personnel Services Salaries 1,494, Total Personnel Services Salaries $1,494, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 450, Social Security Contributions 112, PSERS Retirement Contributions 369, Unemployment Compensation 2, Workers Compensation 11, Total Personnel Services Employee Benefits $947, Purchased Professional and Technical Services 330 Other Professional Services 61, Total Purchased Professional and Technical Services $61, Purchased Property Services 410 Cleaning Services 7, Utility Services 90, Repairs and Maintenance Services 48, Rentals 1, Total Purchased Property Services $147, Other Purchased Services 510 Student Transportation Services Contracted Carriers 537, Fire Insurance 25, Automotive Liability Insurance 5, General Property and Liability Insurance 8, Communications 24, Other Advertising/Public Relations 2, Printing and Binding 1, Travel 18, IU Payments By Withholding 5, Total Other Purchased Services $629, Supplies 610 General Supplies 118, Energy 110, Books and Periodicals 30, Supplies & Fees Technology Related (1,495.00) Total Supplies $258, Property 750 Equipment Original and Additional 6, Equipment Replacement 8, Total Property $14, Page 46

47 Printed 11/9/ :14:32 AM Page - 2 of Support Services Total 800 Other Objects 810 Dues and Fees 7, Total Other Objects $7, Total 2000 Support Services $3,561, Page 47

48 Printed 11/9/ :14:32 AM Page - 3 of Support Services Students Elementary Secondary Federal Total 100 Personnel Services Salaries 100 Personnel Services Salaries 125, , , Total Personnel Services Salaries $125, $134, $260, Personnel Services Employee Benefits 210 Group Insurance Contracted Provider 36, , , Social Security Contributions 9, , , PSERS Retirement Contributions 32, , , Unemployment Compensation Workers Compensation 1, , , Total Personnel Services Employee Benefits $79, $64, $144, Purchased Professional and Technical Services 330 Other Professional Services 1, , Total Purchased Professional and Technical Services $1, $1, Other Purchased Services 510 Student Transportation Services Communications , , Travel , , Total Other Purchased Services $1, $2, $3, Supplies 610 General Supplies , , , Books and Periodicals Total Supplies $ $3, $2, $6, Property 750 Equipment Original and Additional 1, , Equipment Replacement , , Total Property $ $1, $1, $2, Total 2100 Support Services Students $207, $207, $3, $418, Page 48