Lindop 92 AFR FY15.xlsm - lindop92.net

School District Joint Agreement

Unqualified

X NO Is all A-133 Single Audit Information completed and attached? X NO Were any financial statement or federal awards findings issued?

YES YES

Signature & Date:

Printed: 9/30/2016 Lindop 92 AFR FY15

* This form is based on 23 Illinois Administrative Code 100, Subtitle A, Chapter I, Subchapter C (Part 100). ISBE Form SD50-35/JA50-60 (05/15)

Signature & Date:

Telephone:

Telephone:

Fax Number:

Email Address:

Name of Township:

Fax Number:

Signature & Date:

Telephone:

Email Address: Fax Number:

RegionalSuperintendent/Cook ISC Name (Type or Print):

Reviewed by Regional Superintendent/Cook ISC

[email protected]

ISBE Use Only

1/1/2016

0060-003973 Email Address:

60008 847-221-5701

Fax Number:

Zip Code:

Expiration Date:

IL

State:

IL. License Number:

847-221-5700

Phone Number:

ROLLING MEADOWS

City:

1875 HICKS ROAD

Address:

JEFFERY M. ROLLEFSON, CPA

Name of Audit Manager:

EVANS, MARSHALL & PEASE, P.C.

Name of Auditing Firm:

Certified Public Accountant Information

upporting authorization/documentation, as necessary, to use the applicable account code (cell).

This form is based on 23 Illinois Administrative Code, Subtitle A, Chapter I, Subchapter C, Part 100. In some instances, use of open account codes (cells) may not be authorized by statute or administrative rule. Each school district or joint agreement is responsible for obtaining the concurring legal opinion and/or other s

Reviewed by Township Treasurer (Cook County only)

X NO Are Federal expenditures greater than $500,000?

YES

Email Address:

Reviewed by District Superintendent/Administrator

Qualified Adverse Disclaimer

A-133 Single Audit Status:

Send ISBE a File

Click on the Link to Submit:

Township Treasurer Name (type or print)

X

Type of Auditor's Report Issued:

Annual Financial Report

0

Filing Status:

ACCRUAL

Submit electronic AFR directly to ISBE

X

CASH

Accounting Basis:

Illinois School District/Joint Agreement Annual Financial Report * June 30, 2015

ILLINOIS STATE BOARD OF EDUCATION School Business Services Division 100 North First Street, Springfield, Illinois 62777-0001 217/785-8779

District Superintendent/Administrator Name (Type or Print):

60155

Zip Code:

Email Address:

BROADVIEW

City:

2400 SOUTH 18TH AVENUE

Address:

COOK COUNTY SCHOOL DISTRICT NO. 92

Name of School District/Joint Agreement:

COOK

County Name:

06-016-0920-02

School District/Joint Agreement Number:

(See instructions on inside of this page.)

School District/Joint Agreement Information

X

Due to ROE on October 15th Due to ISBE on November 15th SD/JA15

ative rule. /or other s

nt/Cook ISC


TABLE OF CONTENTS TAB Name

AFR Page No.

Auditor's Questionnaire……………………………...………....…………………………..………..................................................... Aud Quest Comments Applicable to the Auditor's Questionnaire……..……..………………. ………………….…………………………. Aud Quest Financial Profile Information …………………………………………….…………………………………………….................................................. FP Info Estimated Financial Profile Summary…………………………………………………………………………………………………………...... Financial Profile Basic Financial Statements Statement of Assets and Liabilities Arising from Cash Transactions/Statement of Position ………………............................................... Assets-Liab Statement of Revenues Received/Revenues, Expenditures Disbursed/Expenditures, Other Sources (Uses) and Changes in Fund Balances (All Funds)…...……………..…………………….......................................... Acct Summary Statements of Revenues Received/Revenues (All Funds)………………………………………………………………................................. Revenues Statements of Expenditures Disbursed/Expenditures Budget to Actual (All Funds)……………………….................................................... Expenditures Supplementary Schedules Federal Stimulus - American Recovery and Reinvestment Act (ARRA) Schedule……………………………………………. ARRA Sched Schedule of Ad Valorem Tax Receipts…………………………………………………………………………………………….. Tax Sched Schedule of Short-Term Debt/Long-Term Debt ………………………………………………………….................................................... Short-Term Long-Term Debt Schedule of Restricted Local Tax Levies and Selected Revenue Sources/ Schedule of Tort Immunity Expenditures…………………………………..….……………….……………………..…....... Rest Tax Levies-Tort Im Statistical Section Schedule of Capital Outlay and Depreciation……………………………………………………………………................................................ Cap Outlay Deprec Estimated Operating Expenditures Per Pupil and Per Capita Tuition Charge Computation…………………………… PCTC-OEPP Estimated Indirect Cost Rate for Federal Programs (Section I, Section II)………………………………………………............................................. ICR Computation Report on Shared Services or Outsourcing ………………………………………………................................................................................................................ Shared Outsourced Serv. Administrative Cost Worksheet……………………………………………………………………….……………................................................ AC Itemization Schedule…………………………………………………………………………………………………................................................ ITEMIZATION Reference Page……………………………………………………………………………………………………….................................................. REF Notes, Opinion Letters, etc…… Opinion-Notes Deficit Reduction Calculation…… Deficit AFR Sum Calc Audit Checklist/Balancing Schedule………………………………………………………………………………................................................. AUDITCHECK A-133 Single Audit Section Annual Federal Compliance Report…………………………………………………………………………………............................................. A-133 Cover - CAP

INSTRUCTIONS/REQUIREMENTS: For School Districts/Joint Agreements All School Districts/Joint Agreements must complete this form (Note: joint agreement supplementary/statistical schedules may not be applicable)

Round all amounts to the nearest dollar. Do not enter cents. (Exception: 9 Month ADA on page 28, line 78) This form complies with Part 100 (Requirements for Accounting, Budgeting, Financial Reporting, and Auditing) . 23, Illinois Administrative Code 100, Subtitle A, Chapter I, Subchapter C (Part 100)

Any errors left unresolved by the Audit Checklist/Balancing Schedule must be explained in the itemization page. Submit AFR Electronically * The Annual Financial Reports (AFR) must be submitted directly through the Attachment Manager to the AFR Group by the Auditor or School District designated personnel (Please see Instructions for complete submission procedures). Attachment Manager Link Note: CD/Disk no longer accepted.

* AFR supporting documentation must be embedded as Microsoft Word (.doc), Word Perfect (*.wpd) or Adobe (*.pdf) and inserted within tab "Opinions & Notes". These documents include: The Audit, Management letter, Opinion letters, Compliance letters, Financial notes etc…. For embedding instructions see "Opinions & Notes" tab of this form. Note: Adobe Acrobat (*.pdf) files cannot be embedded if you do not have the software. Simply attach files as separate docs in the Attachment Manager and they will be embedded for you.

Submit Paper Copy of AFR with Signatures 1) The auditor must send three paper copies of the AFR form (cover through page 8 at minimum) to the School District with the auditor signature. Note: School Districts and Regional Superintendents may prefer a complete paper copy in lieu of an electronic file. Please comply with their requests as neccessary.

2) Upon receipt, the School District retains one copy for their records, signs, and forwards the remaining two copies to the Regional Superintendent's office no later than October 15, annually. 3) Upon receipt, the Regional Superintendent's office retains one copy for their records, signs, and forwards the remaining paper copy to ISBE no later than November 15, annually. * Yellow Book, CPE, and Peer Review requirements must be met if the Auditor issues an opinion stating "Governmental Auditing Standards" were utilized. Single Audit Act A-133 Qualifications of Auditing Firm * School District/Joint Agreement entities must verify the qualifications of the auditing firm by requesting the most current peer review report and the corresponding acceptance letter from the approved peer review program, for the current peer review period. * A school district/joint agreement who engages with an auditing firm who is not licensed and qualified will be required to complete a new audit by a qualified auditing firm at the school district's/joint agreement's expense.


2 2 3 4 5-6 7-8 9 - 14 15 - 22 23 24 25 26 27 28 - 29 30 31 32 33 34 35 36 37 - 46

AUDITOR'S QUESTIONNAIRE INSTRUCTIONS: If your review and testing of State, Local, and Federal Programs revealed any of the following statements to be true, then check the box on the left, and attach the appropriate findings/comments.

PART A - FINDINGS 1. One or more school board members, administrators, certified school business officials, or other qualifying district employees failed to file economic interest statements pursuant to the Illinois Government Ethics Act. [5 ILCS 420/4A-101] 2. One or more custodians of funds failed to comply with the bonding requirements pursuant toSections 8-2, 10-20.19 or 19-6 of the School Code. [105 ILCS 5/8-2; 10-20.19; 19-6] 3. One or more contracts were executed or purchases made contrary to the provisions of Section 10-20.21 of the School Code. [105 ILCS 5/10-20.21] 4. One or more violations of the Public Funds Deposit Act or the Public Funds Investment Act were noted.[30 ILCS 225/1 et. seq. and 30 ILCS 235/1 et. seq.] 5. Restricted funds were commingled in the accounting records or used for other than the purpose for which they were restricted. 6. One or more short-term loans or short-term debt instruments were executed in non-conformity with the applicable authorizing statute or without statutory Authority. 7. One or more long-term loans or long-term debt instruments were executed in non-conformity with the applicable authorizing statute or without statutory Authority. 8. Corporate Personal Property Replacement Tax monies were deposited and/or used without first satisfying the lien imposed pursuant to theState Revenue Sharing Act. [30 ILCS 115/12] 9. One or more interfund loans were made in non-conformity with the applicable authorizing statute or without statutory authorization. 10. One or more interfund loans were outstanding beyond the term provided by statute. 11. One or more permanent transfers were made in non-conformity with the applicable authorizing statute/regulation or without statutory/regulatory authorization. 12. Substantial, or systematic misclassification of budgetary items such as, but not limited to, revenues, receipts, expenditures, disbursements or expenses were observed. 13. The Chart of Accounts used to define and control budget and accounting records does not conform to the minimum requirements imposed by ISBE rules pursuant to Sections 2-3.27 and 2-3.28 of the School Code.[105 ILCS 5/2-3.27; 2-3.28] 14. At least one of the following forms was filed with ISBE late: The FY14 AFR (ISBE FORM 50-35), FY14 Annual Statement of Affairs (ISBE Form 50-37) and FY15 Budget (ISBE FORM 50-36). Explain in the comments box below. ISBE rules pursuant to Sections 3-15.1, 10-17, and 17-1 of the School Code [105 ILCS 5/3-15.1; 5/10-17; 5/17-1]

PART B - FINANCIAL DIFFICULTIES/CERTIFICATION Criteria pursuant to Section 1A-8 of the School Code [105 ILCS 5/1A-8] 15. The district has issued tax anticipation warrants or tax anticipation notes in anticipation of a second year's taxes when warrants or notes in anticipation of current year taxes are still outstanding, as authorized by Sections17-16 or 34-23 thru 34-27 of the School Code. [105 ILCS 5/17-16 or 34-23 thru 34-27] 16. The district has issued short-term debt against two future revenue sources, such as, but not limited to, tax anticipation warrants and General State Aid certificates or tax anticipation warrants and revenue anticipation notes. 17. The district has issued school or teacher orders for wages as permitted in Sections 8-16, 32-7.2 and 34-76 of the School Code or issued funding bonds for this purpose pursuant to Section 19-8 of the School Code. [105 ILCS 5/8-6, 32-7.2, 34-76, and 19-8] 18. The district has for two consecutive years shown an excess of expenditures/other uses over revenues/other sources and beginning fund balances on its annual financial report for the aggregate totals of the Educational, Operations & Maintenance, Transportation, and Working Cash Funds.

PART C - OTHER ISSUES 19. Student Activity Funds, Imprest Funds, or other funds maintained by the district were excluded from the audit. 20. Findings, other than those listed in Part A (above), were reported (e.g. student activity fund findings). 21. Federal Stimulus Funds were not maintained and expended in accordance with the American Recovery and Reinvestment Act (ARRA) of 2009. If checked, an explanation must be provided.

X

22. Check this box if the district is subject to the Property Tax Extension Limitation Law.

Effective Date:

10/1/1991

(Ex: 00/00/0000)

23. If the type of Auditor Report designated on the cover page is other than an unqualified opinion and is due to reason(s) other than solely Cash Basis Accounting, please check and explain the reason(s) in the box below.

Page 3

Page 3

PART D - EXPLANATION OF ACCOUNTING PRACTICES FOR LATE MANDATED CATEGORICAL PAYMENTS (For School Districts who report on an Accrual/Modified Accrual Accounting Basis only) School districts that report on the accrual/modified accrual basis of accounting must identify where late mandated categorical payments (Acct Codes 3100, 3105, 3110, 3500, and 3510) are recorded. Depending on the accounting procedure these amounts will be used to adjust the Direct Receipts/Revenues in calculation 1 and 2 of the Financial Profile Score. In FY2014, identify those late payments recorded as Intergovermental Receivables, Other Recievables, or Deferred Revenue & Other Current Liabilities or Direct Receipts/Revenue. Payments should only be listed once.

Date:

24. Enter the date that the district used to accrue mandated categorical payments

8/29/2015

25. For the listed mandated categorical (Revenue Code (3110, 3500, 3510, 3100, 3105) that were vouchered prior to June 30th, but not released until after year end as reported in ISBE FRIS system, enter the amounts that were accrued in the chart below.

Account Name Deferred Revenues (490)

3110

3500

3510

3100

3105

Total

Mandated Categoricals Payments (3110, 3500, 3510, 3100, 3105)

0

Direct Receipts/Revenue Mandated Categoricals Payments (3110, 3500, 3510, 3100, 3105

12,181

16,356

14,815

43,352 43,352

Total

* Revenue Code (3110-Sp Ed Personnel, 3510-Sp Ed Transportation, 3500-Regular/Vocational Transportation, 3105-Sp Ed Funding for Children Requiring Services,3100-Sp Ed Private Facilities)

PART E - QUALIFICATIONS OF AUDITING FIRM * School District/Joint Agreement entities must verify the qualifications of the auditing firm by requesting the most current peer review report and the corresponding acceptance letter from the approved peer review program for the current peer review. * A school district/joint agreement who engages with an auditing firm who is not licensed and qualified will be required to complete a new audit by a qualified auditing firm at the school district's/joint agreement's expense.

Comments Applicable to the Auditor's Questionnaire:

EVANS, MARSHALL & PEASE, P.C. Name of Audit Firm (print) The undersigned affirms that this audit was conducted by a qualified auditing firm and in accordance with the applicable standards [23 Illinois Administrative Code Part 100] and the scope of the audit conformed to the requirements of subsection (a) or (b) of 23 Illinois Administrative Code Part 100 Section 110, as applicable.

Signature


mm/dd/yyyy

Page 3

Page 3

A

B

C

D

E

F

G

H

I

J

K

L

M

FINANCIAL PROFILE INFORMATION

1 2 3 Required to be completed for School Districts only. 4 Tax Rates (Enter the tax rate - ex: .0150 for $1.50) 5 A. 6 Equalized Assessed Valuation (EAV): Tax Year 2014 7 8 9 10 11 12 13 B. 14 15 16 17 18 19 20 C. 21 22 23 24 25 26 27 28 D. 29 30 31 32 33 34 35 36 37 38 39 40 E. 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61

Operations & Maintenance

Educational

0.035000 +

Rate(s):

81,734,354

Transportation

0.004541

Combined Total

0.017687 =

+

Working Cash

0.057230

0.000413

Results of Operations * Disbursements/ Expenditures

Receipts/Revenues

6,683,962 *

Excess/ (Deficiency)

5,740,793

Fund Balance

943,169

9,042,908

The numbers shown are the sum of entries on Pages 7 & 8, lines 8, 17, 20, and 81 for the Educational, Operations & Maintenance, Transportation and Working Cash Funds.

Short-Term Debt ** CPPRT Notes

TAWs

0 Other

+

GSA Certificates

TO/EMP. Orders

0

+

0

+

0

Total

0 **

TANs

0

+ =

0

The numbers shown are the sum of entries on page 25.

Long-Term Debt Check the applicable box for long-term debt allowance by type of district.

x

5,639,670

a. 6.9% for elementary and high school districts, b. 13.8% for unit districts.

Long-Term Debt Outstanding: c. Long-Term Debt (Principal only) Outstanding:……….....……………....

Acct

511

2,885,400

Material Impact on Financial Position If applicable, check any of the following items that may have a material impact on the entity's financial position during future reporting periods. Attach sheets as needed explaining each item checked. Pending Litigation Material Decrease in EAV Material Increase/Decrease in Enrollment Adverse Arbitration Ruling Passage of Referendum Taxes Filed Under Protest Decisions By Local Board of Review or Illinois Property Tax Appeal Board (PTAB) Other Ongoing Concerns (Describe & Itemize) Comments:


+

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41

District Name: District Code: County Name:

C

D

Total Sum of Fund Balance (P8, Cells C81, D81, F81 & I81) Total Sum of Direct Revenues (P7, Cell C8, D8, F8 & I8) Less: Operating Debt Pledged to Other Funds (P8, Cell C54 thru D74) (Excluding C:D57, C:D61, C:D65, C:D69 and C:D73)


Long-Term Debt Outstanding (P3, Cell H37) Total Long-Term Debt Allowed (P3, Cell H31)

5. Percent of Long-Term Debt Margin Remaining:

Tax Anticipation Warrants Borrowed (P25, Cell F6-7 & F11) EAV x 85% x Combined Tax Rates (P3, Cell J7 and J10)

4. Percent of Short-Term Borrowing Maximum Remaining:

Total Sum of Cash & Investments (P5, Cell C4, D4, F4, I4 & C5, D5, F5 & I5) Total Sum of Direct Expenditures (P7, Cell C17, D17, F17 & I17)

3. Days Cash on Hand:

Total Sum of Direct Expenditures (P7, Cell C17, D17, F17, I17) Total Sum of Direct Revenues (P7, Cell C8, D8, F8, & I8) Less: Operating Debt Pledged to Other Funds (P8, Cell C54 thru D74) (Excluding C:D57, C:D61, C:D65, C:D69 and C:D73) Possible Adjustment:

2. Expenditures to Revenue Ratio:

F

G

ESTIMATED FINANCIAL PROFILE SUMMARY

E

H

Funds 10, 20 & 40 (.85 x EAV) x Sum of Combined Tax Rates

Funds 10, 20 40 & 70 Funds 10, 20, 40 divided by 360

Funds 10, 20 & 40 Funds 10, 20, 40 & 70, Minus Funds 10 & 20

Funds 10, 20, 40, 70 + (50 & 80 if negative) Funds 10, 20, 40, & 70, Minus Funds 10 & 20

*

I

Days

0

0.864

Ratio

1.362

Ratio

L

Weight Value

Score

Weight Value

Score

Weight Value

Score

Value

Adjustment Weight

Score

Weight Value

Score

M

Total Profile Score:

48.83

Percent

100.00

Percent

431.68

K

N

O

4

PQ

3.80 *

0.10 0.20

2

0.10 0.40

4

0.10 0.40

4

1.40

0 0.35

4

0.35 1.40

Total Profile Score may change based on data provided on the Financial Profile Information, page 3 and by the timing of mandated categorical payments. Final score will be calculated by ISBE.

Estimated 2016 Financial Profile Designation: RECOGNITION

2,885,400.00 5,639,670.43

Total

0.00 3,976,008.52

Total

6,883,853.00 15,946.65

Total

5,740,793.00 6,641,829.00 (42,133.00)

Total

9,042,908.00 6,641,829.00 (42,133.00)

Total

(Go to the following website for reference to the Financial Profile) www.isbe.net/sfms/p/profile.htm

COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02 COOK

1. Fund Balance to Revenue Ratio:

A B

Page 4

Page 4

35 36 37 38 39 40 41

24 25 26 27 28 29 30 31 32 33 34

14 15 16 17 18 19 20 21 22 23

3 4 5 6 7 8 9 10 11 12 13

2

1

140 150 160 170 180 190

Interfund Receivables

Intergovernmental Accounts Receivable

Other Receivables

Inventory

Prepaid Items

Other Current Assets (Describe & Itemize)

220 230 240 250 260 340 350

Land

Building & Building Improvements

Site Improvements & Infrastructure

Capitalized Equipment

Construction in Progress

Amount Available in Debt Service Funds

Amount to be Provided for Payment on Long-Term Debt

470 480 490 493

Salaries & Benefits Payable

Payroll Deductions & Withholdings

Deferred Revenues & Other Current Liabilities

Due to Activity Fund Organizations


Total Liabilities and Fund Balance

Investment in General Fixed Assets

714 730

Reserved Fund Balance

Unreserved Fund Balance

Total Long-Term Liabilities

Long-Term Debt Payable (General Obligation, Revenue, Other)

LONG-TERM LIABILITIES (500) 511

460

Loans Payable

Total Current Liabilities

430 440

Contracts Payable

420

Intergovernmental Accounts Payable

Other Payables

410

Interfund Payables

CURRENT LIABILITIES (400)

Total Capital Assets

210

Works of Art & Historical Treasures

CAPITAL ASSETS (200)

Total Current Assets

130

Taxes Receivable

Acct. #

B

120

1

ASSETS

A

Investments

Cash (Accounts 111 through 115)

CURRENT ASSETS (100)

Page 5

C

6,128,042

5,858,829

269,213

185,515

2,351

81,347

6,128,042

54,151 7,392

1,580,884

4,485,615

Educational

(10)

346,727

303,350

43,377

21,851

5,468

16,058

346,727

1,048

183,660

162,019


(20)

D

212,158

186,975

25,183

25,183

212,158

265

210,004

1,889

Debt Services

(30)

E

1,178,665

1,087,813

90,852

86,103

4,749

1,178,665

1,491

715,899

461,275

Transportation

(40)

F

292,287

290,572

1,715

1,318

397

292,287

858

8,584

282,845

58,957

58,957

0

58,957

115

58,842

Capital Projects

H (60)

(50) Municipal Retirement/Social Security

G

BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 30, 2015

I

1,794,763

1,792,916

1,847

1,847

1,794,763

3,196

16,623

1,774,944

Working Cash

(70)

J

78,714

71,730

6,984

5,036

1,948

78,714

25,801

170

42,097

10,646

Tort

(80)

K

73,773

69,566

4,207

4,207

73,773

264

33,517

39,992

Fire Prevention & Safety

(90)

Page 5

35 36 37 38 39 40 41

24 25 26 27 28 29 30 31 32 33 34

14 15 16 17 18 19 20 21 22 23

3 4 5 6 7 8 9 10 11 12 13

2

1

140 150 160 170 180 190

Interfund Receivables

Intergovernmental Accounts Receivable

Other Receivables

Inventory

Prepaid Items

Other Current Assets (Describe & Itemize)

220 230 240 250 260 340 350

Land

Building & Building Improvements

Site Improvements & Infrastructure

Capitalized Equipment

Construction in Progress

Amount Available in Debt Service Funds

Amount to be Provided for Payment on Long-Term Debt

430 440 460 470 480 490 493

Other Payables

Contracts Payable

Loans Payable

Salaries & Benefits Payable

Payroll Deductions & Withholdings

Deferred Revenues & Other Current Liabilities

Due to Activity Fund Organizations

730



Total Liabilities and Fund Balance

Investment in General Fixed Assets

714


Total Long-Term Liabilities

Long-Term Debt Payable (General Obligation, Revenue, Other)

LONG-TERM LIABILITIES (500) 511

420

Intergovernmental Accounts Payable

Total Current Liabilities

410

Interfund Payables

CURRENT LIABILITIES (400)

Total Capital Assets

210

Works of Art & Historical Treasures

CAPITAL ASSETS (200)

Total Current Assets

130

Taxes Receivable

Acct. #

B

120

1

ASSETS

A

Investments

Cash (Accounts 111 through 115)

CURRENT ASSETS (100)

Page 6

11,417

11,417 11,417

11,417

11,417

Agency Fund

L

14,070,528 14,070,528

14,070,528

1,687,843

314,014 12,068,671

General Fixed Assets

2,885,400

2,885,400 2,885,400

186,975 2,698,425 2,885,400

General LongTerm Debt

M N Account Groups

BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 30, 2015 Page 6

31 32 33 34 35 36 37 38 39 40 41 42 43 44 45

30

21 22 23 24 25 26 27 28 29

20

18 19

11 12 13 14 15 16 17

9 10

5 6 7 8

3 4

2

1

Description

A

2

3000 4000 5000

Community Services

Payments to Other Districts & Govermental Units

Debt Service

3

12

7800 7900 7990

Transfer to Capital Projects Fund

ISBE Loan Proceeds

Other Sources Not Classified Elsewhere


OTHER USES OF FUNDS (8000)

Total Other Sources of Funds

7600

7500

Transfer to Debt Service to Pay Interest on Capital Leases 7700

7300 7400

Transfer to Debt Service Fund to Pay Interest on Revenue Bonds

7230

Sale or Compensation for Fixed Assets Transfer to Debt Service to Pay Principal on Capital Leases

Transfer to Debt Service to Pay Principal on Revenue Bonds

7220

Accrued Interest on Bonds Sold

6

7210

Premium on Bonds Sold

7170

Principal on Bonds Sold

to Debt Service Fund SALE OF BONDS (7200)

5

O&M Fund Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds

4

7150 Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds to 7160

7130 7140

Transfer Among Funds

Transfer of Interest

Transfer from Capital Project Fund to O&M Fund

7120

7110

7110

Abatement of the Working Cash Fund Transfer of Working Cash Fund Interest

12

Abolishment of the Working Cash Fund

PERMANENT TRANSFER FROM VARIOUS FUNDS

OTHER SOURCES OF FUNDS (7000)

OTHER SOURCES/USES OF FUNDS

Disbursements/Expenditures

Excess of Direct Receipts/Revenues Over (Under) Direct

Total Disbursements/Expenditures

Disbursements/Expenditures for "On Behalf" Payments

4180

2000

Total Direct Disbursements/Expenditures

1000

Support Services

3998

Instruction

DISBURSEMENTS/EXPENDITURES

Total Receipts/Revenues

Receipts/Revenues for "On Behalf" Payments

2

4000

Federal Sources

Total Direct Receipts/Revenues

3000

1000 2000

Acct #

B

1,000,000

1,000,000

103,503

2,262,899 7,015,731

2,622,924 1,298,351 13,880 817,677 0 4,752,832

2,262,899 7,119,234

0 1,159,594 391,761 4,856,335

3,304,980

Educational

(10)

C

0

(497,922)

0 878,208

856,680 0 21,528 0 878,208

380,286

0 28,407 0 380,286

351,879


(20)

D

42,133

37,401 4,732 0 0

(58,403)

0 462,135

0 462,135 462,135

403,732

0 0 403,732

403,732

Debt Services

(30)

E

0

1,298,668

0 109,753

38,167 0 71,586 0 109,753

1,408,421

0 0 0 1,408,421

1,408,421

Transportation

(40)

F

0

(174,725)

0 180,219

63,937 116,282 0 0 0 180,219

5,494

0 0 0 5,494

5,494

0

0

(2,858)

0 0

0

0

0

(2,858)

0 0 (2,858)

(2,858)

Capital Projects

Municipal Retirement/ Social Security

H (60)

(50)

G

BASIC FINANCIAL STATEMENT STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER SOURCES (USES) AND CHANGES IN FUND BALANCE ALL FUNDS - FOR THE YEAR ENDING JUNE 30, 2015

State Sources

Local Sources Flow-Through Receipts/Revenues from One District to Another District

RECEIPTS/REVENUES

Page 7

I

0

38,920

38,920

0 0 38,920

38,920

Working Cash

(70)

J

0

(83,201)

0 155,550

0 155,550

155,550

72,349

0 0 72,349

72,349

Tort

(80)

Page 7

80 81

78 79

53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77

52

2 46 47 48 49 50 51

1

Description

A

8840 8910 8990

Fund Balance Transfers Pledged to Pay for Capital Projects

Transfer to Debt Service Fund to Pay Principal on ISBE Loans

Other Uses Not Classified Elsewhere


Fund Balances - June 30, 2015

Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize)

Fund Balances - July 1, 2014

Excess of Receipts/Revenues and Other Sources of Funds (Over/Under) Expenditures/Disbursements and Other Uses of Funds

Total Other Sources/Uses of Funds

Total Other Uses of Funds

8820 8830

Other Revenues Pledged to Pay for Capital Projects

8810

Taxes Transferred to Pay for Capital Projects

Grants/Reimbursements Pledged to Pay for Capital Projects

8730 8740

8720

Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds

Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds

8710

Taxes Pledged to Pay Interest on Revenue Bonds

Other Revenues Pledged to Pay Interest on Revenue Bonds

8630 8640

8620

Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds

Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds

8610

Taxes Pledged to Pay Principal on Revenue Bonds

Other Revenues Pledged to Pay Principal on Revenue Bonds

8530 8540

8520

Grants/Reimbursements Pledged to Pay Interest on Capital Leases

Fund Balance Transfers Pledged to Pay Interest on Capital Leases

8510

Taxes Pledged to Pay Interest on Capital Leases

Other Revenues Pledged to Pay Interest on Capital Leases

8430 8440

Fund Balance Transfers Pledged to Pay Principal on Capital Leases

8420

Other Revenues Pledged to Pay Principal on Capital Leases

8410

8170

Taxes Pledged to Pay Principal on Capital Leases

5

Grants/Reimbursements Pledged to Pay Principal on Capital Leases

to Debt Service Fund

O&M Fund Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds

4

Transfer from Capital Project Fund to O&M Fund Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to 8160

8140 8150


8120

8110 8130

12

Acct #

B

D

303,350

801,272

5,858,829

(497,922)

1,061,370 4,797,459

0 0

42,133


(20)

957,867

4,732

37,401

Educational

(10)

C

0

186,975

203,245

(16,270)

42,133

Debt Services

(30)

E

1,087,813

789,145

298,668

(1,000,000)

1,000,000

1,000,000

Transportation

(40)

F

290,572

465,297

(174,725)

0

0

58,957

61,815

(2,858)

0

0

0

Capital Projects

Municipal Retirement/ Social Security

H (60)

(50)

G


Transfer of Working Cash Fund Interest Transfer Among Funds

12

Abolishment or Abatement of the Working Cash Fund

PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8100)

Page 8

I

0

0

0

0

1,792,916

1,753,996

38,920

Working Cash

(70)

J

0

0

71,730

154,931

(83,201)

Tort

(80)

Page 8

31 32 33 34 35 36 37 38 39 40 41 42 43 44 45

30

21 22 23 24 25 26 27 28 29

20

18 19

11 12 13 14 15 16 17

9 10

5 6 7 8

3 4

2

1

Description

A

2

3000 4000 5000

Payments to Other Districts & Govermental Units

Debt Service

3

12

7140


7800 7900 7990

Transfer to Capital Projects Fund

ISBE Loan Proceeds

Other Sources Not Classified Elsewhere


OTHER USES OF FUNDS (8000)

Total Other Sources of Funds

7600

7500

Transfer to Debt Service to Pay Interest on Capital Leases 7700

7300 7400

Transfer to Debt Service Fund to Pay Interest on Revenue Bonds

7230

Sale or Compensation for Fixed Assets Transfer to Debt Service to Pay Principal on Capital Leases

Transfer to Debt Service to Pay Principal on Revenue Bonds

7220

Accrued Interest on Bonds Sold

6

7210

Premium on Bonds Sold

7170

Principal on Bonds Sold

to Debt Service Fund SALE OF BONDS (7200)

5

O&M Fund Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds

4

7150 Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds to 7160

7130

Transfer Among Funds

Transfer from Capital Project Fund to O&M Fund

7120

7110

7110

Abatement of the Working Cash Fund Transfer of Working Cash Fund Interest

12

Abolishment of the Working Cash Fund

PERMANENT TRANSFER FROM VARIOUS FUNDS

OTHER SOURCES OF FUNDS (7000)

OTHER SOURCES/USES OF FUNDS

Disbursements/Expenditures

Excess of Direct Receipts/Revenues Over (Under) Direct

Total Disbursements/Expenditures

Disbursements/Expenditures for "On Behalf" Payments

4180

2000

Community Services

Total Direct Disbursements/Expenditures

1000

Support Services

3998

Instruction

DISBURSEMENTS/EXPENDITURES

Total Receipts/Revenues

Receipts/Revenues for "On Behalf" Payments

2

4000


3000

Federal Sources

1000 2000

Acct #

B

0

(155,517)

0 219,169

0 0 219,169

219,169

63,652

0 0 63,652

63,652


(90)

K


State Sources

Flow-Through Receipts/Revenues from One District to Another District

Local Sources

RECEIPTS/REVENUES

Page 9

Page 9

80 81

78 79

53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77

52

2 46 47 48 49 50 51

1

Description

A


Fund Balances - June 30, 2015

Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize)

Fund Balances - July 1, 2014

Excess of Receipts/Revenues and Other Sources of Funds (Over/Under) Expenditures/Disbursements and Other Uses of Funds

69,566

225,083

(155,517)

0

8990

Other Uses Not Classified Elsewhere

0

8910

Transfer to Debt Service Fund to Pay Principal on ISBE Loans

0

0


Total Other Sources/Uses of Funds

8840

Fund Balance Transfers Pledged to Pay for Capital Projects

K (90)

Total Other Uses of Funds

8820 8830

Other Revenues Pledged to Pay for Capital Projects

8810

Taxes Transferred to Pay for Capital Projects

Grants/Reimbursements Pledged to Pay for Capital Projects

8730 8740

8720

Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds

Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds

8710

Taxes Pledged to Pay Interest on Revenue Bonds

Other Revenues Pledged to Pay Interest on Revenue Bonds

8630 8640

8620

Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds

Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds

8610

Taxes Pledged to Pay Principal on Revenue Bonds

Other Revenues Pledged to Pay Principal on Revenue Bonds

8530 8540

8520

Grants/Reimbursements Pledged to Pay Interest on Capital Leases

Fund Balance Transfers Pledged to Pay Interest on Capital Leases

8510

Taxes Pledged to Pay Interest on Capital Leases

Other Revenues Pledged to Pay Interest on Capital Leases

8430 8440

Fund Balance Transfers Pledged to Pay Principal on Capital Leases

8420

Grants/Reimbursements Pledged to Pay Principal on Capital Leases

Other Revenues Pledged to Pay Principal on Capital Leases

8410

8170

Taxes Pledged to Pay Principal on Capital Leases

to Debt Service Fund

5

O&M Fund Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds

8160

8140 8150

Transfer from Capital Project Fund to O&M Fund Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to

4

8130

8120

8110


12

Acct #

B


Transfer of Working Cash Fund Interest Transfer Among Funds

12

Abolishment or Abatement of the Working Cash Fund

PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8100)

Page 10

Page 10

41 42 43 44 45 46 47 48 49 50 51 52

19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

13 14 15 16 17 18

3 4 5 6 7 8 9 10 11 12

2

1

Description

A

Other Tax Levies (Describe & Itemize)

9

1170 1190

Summer School Purposes Levy

1230 1290

Payments from Local Housing Authorities

Corporate Personal Property Replacement Taxes Other Payments in Lieu of Taxes (Describe & Itemize)

1354

Adult - Tuition from Other Sources (In State)

Adult - Tuition from Other Sources (Out of State)

1423 1424 1431 1432

Summer Sch - Transp. Fees from Other Districts (In State)

Summer Sch - Transp. Fees from Other Sources (In State)

Summer Sch - Transp. Fees from Other Sources (Out of State) CTE - Transp Fees from Pupils or Parents (In State)

CTE - Transp Fees from Other Districts (In State)


1421 1422

Summer Sch - Transp. Fees from Pupils or Parents (In State)

1415 1416

Regular - Transp Fees from Other Sources (In State)

Regular Transp Fees from Other Sources (Out of State)

1413

Regular - Transp Fees from Other Districts (In State)

Regular - Transp Fees from Co-curricular Activities (In State)

1411 1412

Regular -Transp Fees from Pupils or Parents (In State)

TRANSPORTATION FEES

Total Tuition

1352 1353

Adult - Tuition from Other Districts (In State)

1344 1351

Special Ed - Tuition from Other Sources (Out of State)

Special Ed - Tuition from Other Sources (In State)

Adult - Tuition from Pupils or Parents (In State)

1342 1343

Special Ed - Tuition from Other Districts (In State)

1334 1341

Special Ed - Tuition from Pupils or Parents (In State)

CTE - Tuition from Other Sources (In State)

CTE - Tuition from Other Sources (Out of State)

1332 1333

CTE - Tuition from Other Districts (In State)

1324 1331

CTE - Tuition from Pupils or Parents (In State)

1323

Summer Sch - Tuition from Other Sources (In State)

Summer Sch - Tuition from Other Sources (Out of State)

1321

Regular - Tuition from Other Sources (Out of State) 1322

1314

Regular - Tuition from Other Sources (In State)

Summer Sch - Tuition from Other Districts (In State)

1313

Regular - Tuition from Other Districts (In State)

Summer Sch - Tuition from Pupils or Parents (In State)

1311 1312

Regular - Tuition from Pupils or Parents (In State)

TUITION

Total Payments in Lieu of Taxes

1210 1220

Mobile Home Privilege Tax

PAYMENTS IN LIEU OF TAXES

Total Ad Valorem Taxes Levied By District

1160

Area Vocational Construction Purposes Levy

1130 1140 1150

7

Acct #

B

FICA/Medicare Only Purposes Levies

Leasing Purposes Levy Special Education Purposes Levy

8

Designated Purposes Levies (1110-1120)

AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY

RECEIPTS/REVENUES FROM LOCAL SOURCES (1000)

Page 9

C

D

E

F

G

1,040

1,040

H

3,792

1,896

1,896

0

0

(50) (60) Municipal Retirement/ Capital Projects Social Security

950

0

1,405,630

1,405,630

Transportation

(40)

230,032

0

403,366

403,366

Debt Services

(30)

950 0

351,517

351,517


(20)

230,032

2,953,402

240,625

2,712,777

Educational

(10)

STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 30, 2015

I

0

32,072

32,072

Working Cash

(70)

J

0

72,453

72,453

Tort

(80)

0

63,629

63,629


(90)

K

Page 9

1452 1453 1454

Adult - Transp Fees from Other Districts (In State)

Adult - Transp Fees from Other Sources (In State)

Adult - Transp Fees from Other Sources (Out of State)

1520

Gain or Loss on Sale of Investments

1620 1690

Sales to Adults

Other Food Service (Describe & Itemize)

1720 1730 1790

Fees

Book Store Sales

Other District/School Activity Revenue (Describe & Itemize)

1890

Other (Describe & Itemize)


1983

1980

1970

1960

1950

1940

1930

1920

1910

1829

Sales - Other (Describe & Itemize)

Total Textbook Income

1822 1823

1821

Sales - Regular Textbooks

Sales - Adult/Continuing Education Textbooks

1819

Rentals - Other (Describe & Itemize)

Sales - Summer School Textbooks

1812 1813

Rentals - Adult/Continuing Education Textbooks

1811

Rentals - Summer School Textbooks

Rentals - Regular Textbooks

TEXTBOOK INCOME

Total District/School Activity Income

1711 1719

Admissions - Athletic

Admissions - Other (Describe & Itemize)

DISTRICT/SCHOOL ACTIVITY INCOME

Total Food Service

1613 1614

Sales to Pupils - Other (Describe & Itemize)

1612

Sales to Pupils - Breakfast

Sales to Pupils - A la Carte

1611

Sales to Pupils - Lunch

FOOD SERVICE

Total Earnings on Investments

1510

Interest on Investments

EARNINGS ON INVESTMENTS

Total Transportation Fees

1444 1451

Special Ed - Transp Fees from Other Sources (In State)

Adult - Transp Fees from Pupils or Parents (In State)

1443

Special Ed - Transp Fees from Other Districts (In State)

Special Ed - Transp Fees from Other Sources (Out of State)

1441 1442

Special Ed - Transp Fees from Pupils or Parents (In State)

1433 1434

CTE - Transp Fees from Other Sources (Out of State)

Acct #

B

CTE - Transp Fees from Other Sources (In State)

Description

A

94 OTHER REVENUE FROM LOCAL SOURCES Rentals 95 Contributions and Donations from Private Sources 96 Impact Fees from Municipal or County Governments 97 Services Provided Other Districts 98 Refund of Prior Years' Expenditures 99 Payments of Surplus Moneys from TIF Districts 100 Drivers' Education Fees 101 Proceeds from Vendors' Contracts 102 School Facility Occupation Tax Proceeds 103

83 84 85 86 87 88 89 90 91 92 93

76 77 78 79 80 81 82

68 69 70 71 72 73 74 75

64 65 66 67

2 53 54 55 56 57 58 59 60 61 62 63

1

Page 10

C

58,579

100

0

32,253

32,253

10,991

10,991

24,684 (11,452) 13,232

Educational

(10)

0

2,709 (2,347) 362


(20)

D

831 (465) 366

Debt Services

(30)

E

5,048 (2,257) 2,791

0

Transportation

(40)

F


G

H

2,450 (1,698) 752

(2,650) (208) (2,858)


I

12,676 (5,828) 6,848

Working Cash

(70)

J

Tort

(80)

355 (459) (104)

647 (624) 23


(90)

K

Page 10

Flow-through Revenue from Federal Sources

Total Unrestricted Grants-In-Aid

Other Unrestricted Grants-In-Aid from State Sources (Describe & Itemize)

132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 3225 3235 3240 3270 3299

CTE - WECEP

CTE - Agriculture Education

CTE - Instructor Practicum

CTE - Student Organizations

CTE - Other (Describe & Itemize)

Bilingual Education Downstate - Transitional Bilingual Education

3365 3370 3410 3499

School Breakfast Initiative

Driver Education

Adult Ed (from ICCB)

Adult Ed - Other (Describe & Itemize)


3360

State Free Lunch & Breakfast

Total Bilingual Ed

3305 3310

Bilingual Ed - Downstate - TPI and TBE

BILINGUAL EDUCATION

Total Career and Technical Education

3200 3220

CTE - Secondary Program Improvement (CTEI)

3199

3145

3130

3120

3110

3105

3100

CTE - Technical Education - Tech Prep

CAREER AND TECHNICAL EDUCATION (CTE)

122 RESTRICTED GRANTS-IN-AID 123 SPECIAL EDUCATION Special Education - Private Facility Tuition 124 Special Education - Funding for Children Requiring Sp ED Services 125 Special Education - Personnel 126 Special Education - Orphanage - Individual 127 Special Education - Orphanage - Summer Individual 128 Special Education - Summer School 129 Special Education - Other (Describe & Itemize) 130 131 Total Special Education

120 121

3005 3099

3002

3001

Other Flow-Through (Describe & Itemize) 2300 Total Flow-Through Receipts/Revenues from One District to Another 2000 District

2100 2200

Flow-through Revenue from State Sources

2,220 2,279

2,220

0

239,907

2,039

64,275 60,654 49,792 63,147

802,786

802,786

0

0

0

11,369 28,407

17,038

0

3,304,980

1000

Total Other Revenue from Local Sources Total Receipts/Revenues from Local Sources

FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT (2000)

0 351,879

5,351 64,030

1993


1999

Educational

D (20)

Other Local Revenues (Describe & Itemize)

1992

C (10)

0

403,732

0

Debt Services

(30)

E

0

0

0

1,408,421

0

Transportation

(40)

F


Other Local Fees (Describe & Itemize)

1991

Sale of Vocational Projects

Acct #

B

Payment from Other Districts

Description

A

RECEIPTS/REVENUES FROM STATE SOURCES (3000) 115 116 UNRESTRICTED GRANTS-IN-AID General State Aid- Sec. 18-8.05 117 General State Aid - Hold Harmless/Supplemental 118 Reorganization Incentives (Accounts 3005-3021) 119

114

110 111 112 113

2 104 105 106 107 108 109

1

Page 11

G

H

0

0

0

0

5,494

0

0

(2,858)

0


I

38,920

0

Working Cash

(70)

J

0

0

72,349

Tort

(80)

0

63,652

0


(90)

K

Page 11

185 186 187 188 189 190 191 192 193 194 195

184

183

178 179 180 181 182

177

175 176

174

2 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173

1

3510 3599

Transportation - Other (Describe & Itemize)

Other Restricted Revenue from State Sources (Describe & Itemize)

4050 4060 4090

Construction (Impact Aid)

MAGNET Other Restricted Grants-In-Aid Received Directly from the Federal Govt (Describe & Itemize) Total Restricted Grants-In-Aid Received Directly from Federal Govt

4199

Title V - Other (Describe & Itemize)

4210 4215

National School Lunch Program

Special Milk Program


4200

Breakfast Start-Up Expansion

FOOD SERVICE

Total Title V

4105 4107

Title VI - Rural Education Initiative (REI)

4100

Title VI - District Projects

Title VI - Innovation and Flexibility Formula

TITLE VI

RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT THRU THE STATE

4045

Head Start

Federal Impact Aid 4001 Other Unrestricted Grants-In-Aid Received Directly from the Fed Govt 4009 (Describe & Itemize) Total Unrestricted Grants-In-Aid Received Directly from the Federal Govt RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT

UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT

RECEIPTS/REVENUES FROM FEDERAL SOURCES (4000)

Total Receipts from State Sources

3000

3999

School Infrastructure - Maintenance Projects

Total Restricted Grants-In-Aid

3920 3925

Infrastructure Improvements - Planning/Construction

3815 3825

3780

Extended Learning Opportunities - Summer Bridges

3775

Technology - Technology for Success

State Charter Schools

3767

3725

Continued Reading Improvement Block Grant

School Safety & Educational Improvement Block Grant

3720

Reading Improvement Block Grant - Reading Recovery

Chicago Educational Services Block Grant

3715

Reading Improvement Block Grant

3726

3705

Early Childhood - Block Grant

3766

3695

Truant Alternative/Optional Education

Chicago General Education Block Grant

3660

Scientific Literacy

Continued Reading Improvement Block Grant (2% Set Aside)

3610

Learning Improvement - Change Grants

Total Transportation

3500

Acct #

B

Transportation - Special Education

Description

A

Transportation - Regular and Vocational

TRANSPORTATION

Page 12

C

0

170,255

0

0

0

356,808 1,159,594

112,402

Educational

(10)

0

0

0

0 28,407

0


(20)

D

0

0 0

Debt Services

(30)

E

0

0

0

0 0

0

Transportation

(40)

F


G

H

0

0

0

0 0

0

0

0

0 0


I

0

0 0

Working Cash

(70)

J

Tort

(80)

0

0 0

0

0

0 0


(90)

K

Page 12

217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246

212 213 214 215 216

2 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211

1

4225 4226 4240 4299

Child Adult Care Food Program

Fresh Fruits & Vegetables

Food Service - Other (Describe & Itemize)

4332 4334 4335 4337 4340 4399

Title I - Low Income - Neglected, Private

Title I - Comprehensive School Reform

Title I - Reading First

Title I - Even Start

Title I - Reading First SEA Funds

Title I - Migrant Education

Title I - Other (Describe & Itemize)

4499

Title IV - 21st Century Comm Learning Centers

Title IV - Other (Describe & Itemize)

4625 4630 4699

Fed - Spec Education - Preschool Discretionary

Fed - Spec Education - IDEA - Room & Board

Fed - Spec Education - IDEA - Discretionary

4799

CTE - Other (Describe & Itemize)

4867 4868

Qualified School Construction Bond Credits

Build America Bond Tax Credits


4865 4866

Impact Aid Formula Grants

Qualified Zone Academy Bond Tax Credits

4864

ARRA - Child Nutrition Equipment Assistance

Impact Aid Competitive Grants

4862 4863

ARRA - McKinney - Vento Homeless Education

4860

4857

ARRA - IDEA - Part B - Flow-Through 4861

4856

ARRA - IDEA - Part B - Preschool

ARRA - Title IID - Technology-Competitive

4855

ARRA - Title I - School Improvement (Section 1003g)

ARRA - Title IID - Technology-Formula

4853

4852

ARRA - Title I - Neglected, Private 4854

4851

ARRA - Title I - Low Income

ARRA - Title I - School Improvement (Part A)

4850

ARRA - General State Aid - Education Stabilization

ARRA - Title I - Delinquent, Private

4810

Federal - Adult Education

Total CTE - Perkins

4770

CTE - Perkins - Title IIIE - Tech Prep

CTE - PERKINS

Total Federal - Special Education

Fed - Spec Education - IDEA - Other (Describe & Itemize)

Fed - Spec Education - IDEA - Flow Through

4600 4605 4620

Fed - Spec Education - Preschool Flow-Through

FEDERAL - SPECIAL EDUCATION

Total Title IV

4400 4421

Title IV - Safe & Drug Free Schools - Formula

TITLE IV

Total Title I

4300 4305

Title I - Low Income

TITLE I

Total Food Service

4220

Acct #

B

Summer Food Service Program

Description

A

School Breakfast Program

Page 13

C

0

2,880

2,880

0

120,037

120,037

15,094 210,355

25,006

Educational

(10)

0

0

0

0


(20)

D

Debt Services

(30)

E

0

0

0

Transportation

(40)

F


G

H

0

0

0

0

0


I

Working Cash

(70)

J

Tort

(80)


(90)

K

Page 13

273 274 275

2 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272

1

4871 4872 4873 4874 4875 4876 4877 4878 4879 4880

Other ARRA Funds - III

Other ARRA Funds - IV

Other ARRA Funds - V

ARRA - Early Childhood

Other ARRA Funds VII

Other ARRA Funds VIII

Other ARRA Funds IX

Other ARRA Funds X

Other ARRA Funds Ed Job Fund Program


4,856,335

380,286

0


0

391,761

46,338

0


391,761 4000

Medicaid Matching Funds - Fee-for-Service Program Other Restricted Revenue from Federal Sources (Describe & Itemize)

0

12,151

Educational

D (20)

Total Receipts/Revenues from Federal Sources

4991 4992 4999

Medicaid Matching Funds - Administrative Outreach

C (10)

403,732

0

0

0

Debt Services

(30)

E

1,408,421

0

0

0

Transportation

(40)

F


Total Restricted Grants-In-Aid Received from the Federal Govt Thru the State

4932 4960

Federal Charter Schools

4930

Title II - Eisenhower Professional Development Formula

Title II - Teacher Quality

4910 4920

McKinney Education for Homeless Children

Title III - Language Inst Program - Limited Eng (LIPLEP)

Learn & Serve America

4905 4909

Title III - Immigrant Education Program (IEP)

4902 4904

Race to the Top - Preschool Expansion Grant

Advanced Placement Fee/International Baccalaureate

Race to the Top Program

4901

4870

Other ARRA Funds - II

Total Stimulus Programs

4869

Acct #

B

Build America Bond Interest Reimbursement

Description

A

ARRA - General State Aid - Other Govt Services Stabilization

Page 14

G

H

5,494

0

0

0

(2,858)

0

0

0


I

38,920

0

Working Cash

(70)

J

0

0

0

72,349

Tort

(80)

63,652

0

0

0


(90)

K

Page 14

Description

A

52 53


Total Support Services - General Administration

Tort Immunity Services

10 - EDUCATIONAL FUND (ED) 3 4 INSTRUCTION (ED) Regular Programs 5 Tuition Payment to Charter Schools 6 Pre-K Programs 7 Special Education Programs (Functions 1200-1220) 8 Special Education Programs Pre-K 9 Remedial and Supplemental Programs K-12 10 Remedial and Supplemental Programs Pre-K 11 Adult/Continuing Education Programs 12 CTE Programs 13 Interscholastic Programs 14 Summer School Programs 15 Gifted Programs 16 Driver's Education Programs 17 Bilingual Programs 18 Truant Alternative & Optional Programs 19 Pre-K Programs - Private Tuition 20 Regular K-12 Programs - Private Tuition 21 Special Education Programs K-12 - Private Tuition 22 Special Education Programs Pre-K - Tuition 23 Remedial/Supplemental Programs K-12 - Private Tuition 24 Remedial/Supplemental Programs Pre-K - Private Tuition 25 Adult/Continuing Education Programs - Private Tuition 26 CTE Programs - Private Tuition 27 Interscholastic Programs - Private Tuition 28 Summer School Programs - Private Tuition 29 Gifted Programs - Private Tuition 30 Bilingual Programs - Private Tuition 31 Truants Alternative/Optional Ed Progms - Private Tuition 32 33 Total Instruction 10 34 SUPPORT SERVICES (ED) 35 SUPPORT SERVICES - PUPILS Attendance & Social Work Services 36 Guidance Services 37 Health Services 38 Psychological Services 39 Speech Pathology & Audiology Services 40 Other Support Services - Pupils (Describe & Itemize) 41 42 Total Support Services - Pupils 43 SUPPORT SERVICES - INSTRUCTIONAL STAFF Improvement of Instruction Services 44 Educational Media Services 45 Assessment & Testing 46 47 Total Support Services - Instructional Staff 48 SUPPORT SERVICES - GENERAL ADMINISTRATION Board of Education Services 49 Executive Administration Services 50 Special Area Administration Services 51

2

1

Page 15

C

766 5,653

8,867 25,076

2210

2330 2360 2370 2300

149,538

7,482

7,147 335

46,500 103,038

2310 2320

6,419

33,943

2200

2230

2220

15,836

83,120

706

8,120

2100

2190

2150

2140

2130

31,117

7,010

52,003

2110 2120

310,583

907

288 211

22,060 25,306

261,811

64,904

64,198 706

50,671

50,671

3,559

3,559

38,065

9,351 1,422

1,654 1,117

24,521

Purchased Services

Employee Benefits

E (300)

D (200)

2,179,274

56,115

69,350 44,749

91,422 191,797

1,725,841

Salaries

(100)

1000

1922

1921

1920

1919

1918

1917

1916

1915

1914

1913

1912

1911

1910

1900

1800

1700

1650

1600

1500

1400

1300

1275

1250

1225

1200

1125

1115

1100

Funct #

B

7,564

6,764 800

544

64 480

1,144

739

405

95,002

2,535

2,670 1,987

87,810

Supplies & Materials

(400)

F

0

0

0

0

Capital Outlay

(500)

G

10,172

10,172

0

0

0

Other Objects

(600)

H

STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 30, 2015

I

0

0

0

0

Non-Capitalized Equipment

(700)

J Termination Benefits

(800)

0

0

0

0

K

0 239,660

134,781 104,879 0

60,368 31,209 0 91,577

59,418 0 43,535 0 706 0 103,659

2,099,983 0 117,806 220,207 0 0 0 0 0 81,524 46,382 0 0 57,022 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,622,924

Total

(900)

253,200

144,000 109,200

106,054

73,304 32,750

100,805

41,600

59,205

2,608,197

58,804

98,500 36,300

103,875 245,450

2,065,268

Budget

L

Page 15

95

92 93 94

87 88 89 90 91

84 85 86

83

C

2520 2540 2550 2560 2570 2500

Fiscal Services

Operation & Maintenance of Plant Services

Pupil Transportation Services

Food Services

Internal Services

Total Support Services - Business

2620

Planning, Research, Development, & Evaluation Services

4330

Payments for Adult/Continuing Ed Programs - Transfers


4320

Payments for Special Education Programs - Transfers

Payments for Other Programs - Tuition

4310

4280

Payments for Community College Programs - Tuition

Payments for Regular Programs - Transfers

4270

Payments for CTE Programs - Tuition

4290

4240

Payments for Adult/Continuing Education Programs - Tuition

4200

4230

Payments for Special Education Programs - Tuition

Total Payments to Other District & Govt Units -Tuition (In State)

4220

Payments for Regular Programs - Tuition

Other Payments to In-State Govt Units

4100 4210

Total Payments to Dist & Other Govt Units (In-State)

Other Payments to In-State Govt. Units (Describe & Itemize)

4170 4190

4140

4130

4120

4110

3000

2000

2900

2600

2660

2640

2630

2610

Direction of Central Support Services

SUPPORT SERVICES - CENTRAL

2510

Direction of Business Support Services

709,708

76,220 76,220

147,237

36,572

72,000 38,665

136,171

17,149 17,149

20,913

4,206

11,731 4,976

68,372

219,650

2400

Total Support Services - School Administration

SUPPORT SERVICES - BUSINESS

F

G

8,894

4,986

15,321

15,321

0

353 128,320

312,588

0

0

Capital Outlay

(500)

0

16,221 12,157 29,580

1,202

16,445

16,445


(400)

72,690 72,690

5,794 7,473

1,679

176,925

176,001

495 429

9,056

9,056

Purchased Services

Employee Benefits

E (300)

D (200)

68,372

Salaries

(100)

219,650

Funct #

B

0

802,356

6,300

796,056

11,564

0

645

645

747

747

Other Objects

(600)

H


Office of the Principal Services 2410 Other Support Services - School Admin (Describe & Itemize) 2490

SUPPORT SERVICES - SCHOOL ADMINISTRATION

Description

A

68 Information Services 69 Staff Services 70 Data Processing Services 71 72 Total Support Services - Central Other Support Services (Describe & Itemize) 73 74 Total Support Services 75 COMMUNITY SERVICES (ED) 76 PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED) 77 PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs 78 Payments for Special Education Programs 79 Payments for Adult/Continuing Education Programs 80 Payments for CTE Programs 81 Payments for Community College Programs 82

2 54 55 56 57 58 59 60 61 62 63 64 65 66 67

1

Page 16

I

0

0

0

0


(700)


(800)

0

0

0

0

K

0

0 0

0

0 0 0 0 0

817,677 0 0

6,300

0 811,377 0 0 0

13,880

353 1,298,351

0 1,679 0 171,853 173,532

0

86,073 44,070 0 0 233,000 12,157 375,300

314,270 0 314,270

Total

(900)

0

0

11,186

300 1,333,448

191,905 191,905

209,430 25,254 362,484

83,050 44,750

318,700

318,700

Budget

L

Page 16

4380 4390 4300

Payments for Other Programs - Transfers

Other Payments to In-State Govt Units - Transfers

Total Payments to Other District & Govt Units Transfers (In-State)


(Describe & Itemize) 135 136 Total Payments to Other Govt. Units (In-State) 137 Payments to Other Govt. Units (Out of State) 138 Total Payments to Other Dist & Govt Units 139 DEBT SERVICES (O&M) 140 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 141 Tax Anticipation Notes 142

Other Payments to In-State Govt. Units

5120

5110

5000

4000

4400

4100

4190

20 - OPERATIONS & MAINTENANCE FUND (O&M) 117 118 SUPPORT SERVICES (O&M) 119 SUPPORT SERVICES - PUPILS Other Support Services - Pupils (Describe & Itemize) 2190 120 121 SUPPORT SERVICES - BUSINESS 122 Direction of Business Support Services 2510 Facilities Acquisition & Construction Services 2530 123 Operation & Maintenance of Plant Services 2540 124 Pupil Transportation Services 2550 125 Food Services 2560 126 127 Total Support Services - Business 2500 128 Other Support Services (Describe & Itemize) 2900 129 Total Support Services 2000 3000 130 COMMUNITY SERVICES (O&M) 131 PAYMENTS TO OTHER DIST & GOVT UNITS (O&M) 132 PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Special Education Programs 4120 133 Payments for CTE Programs 4140 134

115 116

Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures

6000

5000

5200

5100

5140 5150

5130

5120

5110

4000

4400

4340 4370

Payments for Community College Program - Transfers

Funct #

B

Payments for CTE Programs - Transfers

Description

A

100 101 Payments to Other Dist & Govt Units (Out-of-State) 102 Total Payments to Other District & Govt Units 103 DEBT SERVICES (ED) 104 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 105 Tax Anticipation Notes 106 Corporate Personal Prop. Repl. Tax Anticipation Notes 107 State Aid Anticipation Certificates 108 Other Interest on Short-Term Debt 109 110 Total Interest on Short-Term Debt 111 Debt Services - Interest on Long-Term Debt 112 Total Debt Services 113 PROVISIONS FOR CONTINGENCIES (ED) 114 Total Direct Disbursements/Expenditures

2 96 97 98 99

1

Page 17

C

40,270

40,270 40,270

168,864 168,864

446,754

0

21,528

21,528

21,528

136,908

136,908

100,979

35,929

370,960

15,321

Purchased Services

Employee Benefits

E (300)

D (200)

168,864

2,888,982

Salaries

(100)

160,317

160,317

160,317

232,216


(400)

F

350,321

350,321

57,713

292,608

0

Capital Outlay

(500)

G

0

0

0

0

813,920

0

0

802,356

0

Other Objects

(600)

H


I

0

0

0


(700)


(800)

0

0

0

K

0

0

0 0

0 0

0 21,528 0 21,528

21,528 0

0

0 856,680 0 856,680

0

528,143

328,537

0

0

103,503

4,752,832

0 0 0 0 0 0 0 0

0 0 817,677

Total

(900)

0

0

0

0

23,500

23,500

23,500

832,500

832,500

542,500

290,000

3,952,831

Budget

L

Page 17

Description

A

187 188


Total Payments to Other Govt. Units (In-State)

Other Payments to In-State Govt. Units (Describe & Itemize)

40 - TRANSPORTATION FUND (TR) 171 172 SUPPORT SERVICES (TR) 173 SUPPORT SERVICES - PUPILS 174 Other Support Services - Pupils (Describe & Itemize) 175 SUPPORT SERVICES - BUSINESS 176 Pupil Transportation Services 177 Other Support Services (Describe & Itemize) 178 Total Support Services 179 COMMUNITY SERVICES (TR) 180 PAYMENTS TO OTHER DIST & GOVT UNITS (TR) 181 PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs 182 Payments for Special Education Programs 183 Payments for Adult/Continuing Education Programs 184 Payments for CTE Programs 185 Payments for Community College Programs 186

169 170


11

4100

4170 4190

4140

4120 4130

4110

3000

2000

2900

2550

2190

6000

5000

5400

5200 5300

DEBT SERVICES - PAYMENTS OF PRINCIPAL ON LONG-

5100

Total Debt Services - Interest On Short-Term Debt

5150

5130 5140

5120

5110

5000

4000

6000

5000

5200

5100

5150

5140

5130

Funct #

B

DEBT SERVICES - INTEREST ON LONG-TERM DEBT

164 TERM DEBT (Lease/Purchase Principal Retired) 165 DEBT SERVICES - OTHER (Describe & Itemize) 166 Total Debt Services 167 PROVISION FOR CONTINGENCIES (DS) Total Disbursements/ Expenditures 168

162 163

30 - DEBT SERVICES (DS) 153 154 PAYMENTS TO OTHER DIST & GOVT UNITS (DS) 155 DEBT SERVICES (DS) 156 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 157 Tax Anticipation Notes 158 Corporate Personal Prop. Repl. Tax Anticipation Notes 159 State Aid Anticipation Certificates 160 Other Interest on Short-Term Debt (Describe & Itemize) 161

2 Corporate Personal Prop. Repl. Tax Anticipation Notes 143 State Aid Anticipation Certificates 144 Other Interest on Short-Term Debt (Describe & Itemize) 145 146 Total Debt Service - Interest on Short-Term Debt 147 DEBT SERVICE - INTERST ON LONG-TERM DEBT 148 Total Debt Services 149 PROVISIONS FOR CONTINGENCIES (O&M) Total Direct Disbursements/Expenditures 150 Excess (Deficiency) of Receipts/Revenues/Over 151 152 Disbursements/ Expenditures

1

Page 18

C

0

168,864

Salaries

(100)

0

40,270

71,586

71,586

38,167

38,167

0

0

158,436

Purchased Services

Employee Benefits

E (300)

(200)

D

0

160,317


(400)

F

0

350,321

Capital Outlay

(500)

G

0

0

462,135

462,135

337,401

0 124,734

0

0

0

Other Objects

(600)

H


I

0

0


(700)


(800)

0

0

K

0 0 0 0 0 0

0 71,586

0 71,586 0 0 0

0

38,167 0 38,167

0

(58,403)

462,135

337,401 0 462,135

0 124,734

0 0 0 0 0

0

878,208 (497,922)

Total

(900)

0

0

60,000

60,000

39,450

39,450

0

0

0

856,000

Budget

L

Page 18

Description

A

6000


50 - MUNICIPAL RETIREMENT/SOCIAL SECURITY FUND (MR/SS) 207 208 INSTRUCTION (MR/SS) Regular Programs 1100 209 Pre-K Programs 1125 210 Special Education Programs (Functions 1200-1220) 1200 211 Special Education Programs - Pre-K 1225 212 Remedial and Supplemental Programs - K-12 1250 213 Remedial and Supplemental Programs - Pre-K 1275 214 Adult/Continuing Education Programs 1300 215 CTE Programs 1400 216 Interscholastic Programs 1500 217 Summer School Programs 1600 218 Gifted Programs 1650 219 Driver's Education Programs 1700 220 Bilingual Programs 1800 221 Truants' Alternative & Optional Programs 1900 222 223 Total Instruction 1000 2000 224 SUPPORT SERVICES (MR/SS) 225 SUPPORT SERVICES - PUPILS Attendance & Social Work Services 2110 226 Guidance Services 2120 227 Health Services 2130 228 Psychological Services 2140 229 Speech Pathology & Audiology Services 2150 230 Other Support Services - Pupils (Describe & Itemize) 2190 231 232 Total Support Services - Pupils 2100 233 SUPPORT SERVICES - INSTRUCTIONAL STAFF Improvement of Instruction Services 2210 234 Educational Media Services 2220 235 Assessment & Testing 2230 236 237 Total Support Services - Instructional Staff 2200

205 206


11

5400

5200 5300

DEBT SERVICE - PAYMENTS OF PRINCIPAL ON LONG-

5100

DEBT SERVICES - INTEREST ON LONG-TERM DEBT

200 TERM DEBT (Lease/Purchase Principal Retired) 201 DEBT SERVICES - OTHER (Describe & Itemize) 202 Total Debt Services 203 PROVISION FOR CONTINGENCIES (TR) Total Disbursements/ Expenditures 204

198 199

5150

5140

5120 5130

5110

4000

4400

Funct #

B

Total Debt Services - Interest On Short-Term Debt

2 189 PAYMENTS TO OTHER GOVT UNITS (OUT-OF-STATE) 190 Total Payments to Other Dist & Govt Units 191 DEBT SERVICES (TR) 192 DEBT SERVICE - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 193 Tax Anticipation Notes 194 Corporate Personal Prop. Repl. Tax Anticipation Notes 195 State Aid Anticipation Certificates 196 Other Interest on Short-Term Debt (Describe & Itemize) 197

1

Page 19

C Salaries

(100)

0

0

F

0

0

0

0

Other Objects

I

0


(700)


(800)

0

K

1,298,668

109,753

0 0 0

0 0

0 0 0 0 0

0 71,586

Total

(900)

4,955

117 4,838

6,767

5,986

63,937

803

4,077 2,157

117 4,838 0 4,955

781 0 5,986 0 0 0 6,767

0

Capital Outlay

H (600)

781

0

G (500)

49,897 4,689 2,314 0 0 0 0 0 4,077 2,157 0 0 803 0 63,937


(400)

49,897 4,689 2,314

109,753

71,586

Purchased Services

Employee Benefits

E (300)

(200)

D


6,585

1,055 5,530

7,175

6,425

750

47,983

0

3,375 0

32,122 5,656 6,830

99,450

0

0

60,000

Budget

L

Page 19

2330 2361 2362

Service Area Administrative Services

Claims Paid from Self Insurance Fund

2368 2369 2300

Judgment and Settlements Educational, Inspectional, Supervisory Services Related to Loss Prevention or Reduction Reciprocal Insurance Payments

Legal Services

Total Support Services - General Administration

2530 2540 2550 2560 2570 2500

Facilities Acquisition & Construction Services

Operation & Maintenance of Plant Services

Pupil Transportation Services

Food Services

Internal Services

Total Support Services - Business

Direction of Central Support Services


C Other Objects

I Non-Capitalized Equipment

(700)


(800)

K

0 0 0 0 18,685 0 116,282

18,685

17,577 7,453 0 33,848 0 7,052 0 65,930

0 9,420

9,420

0 0 0 10,525

0 0 0 0 0

8,958 1,567 0 0

Total

(900)

5120 5130

5110

4000

4140

0

0 0 0

0 0 0

Capital Outlay

H (600)

4120


G (500)

0

116,282

F (400)

3000

2900 2000

18,685

65,930

7,052

33,848

17,577 7,453

9,420

9,420

10,525

8,958 1,567

Purchased Services

Employee Benefits

E (300)

D (200)

18,685

Salaries

(100)


2600

2660

2640

2630

2610 2620

2520

SUPPORT SERVICES - CENTRAL

2510

Fiscal Services

2400

Direction of Business Support Services

SUPPORT SERVICES - BUSINESS

Total Support Services - School Administration

Office of the Principal Services Other Support Services - School Administration (Describe & Itemize)

2410 2490

2366 2367

Risk Management and Claims Services Payments

SUPPORT SERVICES - SCHOOL ADMINISTRATION

2364 2365

Insurance Payments (Regular or Self-Insurance)

2363

Unemployment Insurance Payments

Workers' Compensation or Workers' Occupation Disease Acts Payments

2310 2320

Executive Administration Services

Funct #

B

Board of Education Services

SUPPORT SERVICES - GENERAL ADMINISTRATION

Description

A

Planning, Research, Development, & Evaluation Services 267 Information Services 268 Staff Services 269 Data Processing Services 270 271 Total Support Services - Central 272 Other Support Services (Describe & Itemize) Total Support Services 273 274 COMMUNITY SERVICES (MR/SS) 275 PAYMENTS TO OTHER DIST & GOVT UNITS (MR/SS) Payments for Special Education Programs 276 Payments for CTE Programs 277 278 Total Payments to Other Dist & Govt Units 279 DEBT SERVICES (MR/SS) 280 DEBT SERVICE - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 281 Tax Anticipation Notes 282 Corporate Personal Prop. Repl. Tax Anticipation Notes 283

254 255 256 257 258 259 260 261 262 263 264 265 266

248 249 250 251 252 253

243 244 245 246 247

2 238 239 240 241 242

1

Page 20

0

121,041

16,900 16,900

68,525

5,500

38,475

16,000 8,550

11,556

11,556

10,300

10,300 0

Budget

L

Page 20

Description

A

2366 2367

Risk Management and Claims Services Payments

Judgment and Settlements Educational, Inspectional, Supervisory Services Related to Loss Prevention or Reduction Reciprocal Insurance Payments


5130

5110

5000

2000

2372

2371

2369

2368

2364 2365

Insurance Payments (Regular or Self-Insurance)

2363

2361 2362

6000

4000

4140 4190

4120

4100

2000

2900

2530

6000

5000

5150

5140

Funct #

B

Claims Paid from Self Insurance Fund Workers' Compensation or Workers' Occupation Disease Acts Payments Unemployment Insurance Payments

SUPPORT SERVICES - GENERAL ADMINISTRATION

80 - TORT FUND (TF)

70 - WORKING CASH (WC)

318 319 Legal Services 320 Property Insurance (Buildings & Grounds) 321 Vehicle Insurance (Transporation) 322 323 Total Support Services - General Administration 324 DEBT SERVICES (TF) 325 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 326 Corporate Personal Prop. Repl. Tax Anticipation Notes 327

313 314 315 316 317

310 311 312

308 309

306 307


60 - CAPITAL PROJECTS (CP) 291 292 SUPPORT SERVICES (CP) 293 SUPPORT SERVICES - BUSINESS 294 Facilities Acquisition and Construction Services 295 Other Support Services (Describe & Itemize) 296 Total Support Services 297 PAYMENTS TO OTHER DIST & GOVT UNITS (CP) 298 PAYMENTS TO OTHER GOVT UNITS (In-State) Payments to Other Govt Units (In-State) 299 Payments for Special Education Programs 300 Payments for CTE Programs 301 Other Payments to In-State Govt. Units (Describe & Itemize) 302 303 Total Payments to Other Dist & Govt Units 304 PROVISION FOR CONTINGENCIES (S&C/CI) Total Disbursements/ Expenditures 305

289 290


2 State Aid Anticipation Certificates 284 Other (Describe & Itemize) 285 286 Total Debt Services - Interest 287 PROVISION FOR CONTINGENCIES (MR/SS) Total Disbursements/Expenditures 288

1

Page 21

C Salaries

(100)

0

0

0

0

0

0

180,219

0

0

0

155,550

48,659

36,957 19,843 50,091

Purchased Services

Employee Benefits

E (300)

(200)

D Supplies & Materials

(400)

F

0

0

0

0

0

0

Capital Outlay

(500)

G

0

0

0

0

0

0

Other Objects

(600)

H


I

0

0

0


(700)


(800)

0

0

0

K

0 0 0

0

0 0

0 0 48,659 0 0 155,550

36,957 19,843 50,091 0 0

0

(2,858)

197,000

100,000

37,000 10,000 50,000

0

0

0 0 0 0 0 0

0

169,024

Budget

L

0 0 0

(174,725)

180,219

Total

(900)

Page 21

5150 5000

Other Interest or Short-Term Debt

Total Debt Services - Interest on Short-Term Debt

355



(Lease/Purchase Principal Retired) 351 352 Total Debt Service 353 PROVISION FOR CONTINGENCIES (FP&S) Total Disbursements/Expenditures 354

15

Debt Service - Payments of Principal on Long-Term Debt

(Describe & Itemize) 343 344 Total Payments to Other Dist & Govt Units 345 DEBT SERVICES (FP&S) 346 DEBT SERVICES- INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 347 Other Interest on Short-Term Debt (Describe & Itemize) 348 349 Total Debt Service - Interest on Short-Term Debt 350 DEBT SERVICES - INTEREST ON LONG-TERM DEBT

Other Payments to In-State Govt. Units

6000

5000

5200 5300

5100

5150

5110

4000

4190

90 - FIRE PREVENTION & SAFETY FUND (FP&S) 334 335 SUPPORT SERVICES (FP&S) 336 SUPPORT SERVICES - BUSINESS Facilities Acquisition & Construction Services 2530 337 Operation & Maintenance of Plant Services 2540 338 339 Total Support Services - Business 2500 Other Support Services (Describe & Itemize) 2900 340 341 Total Support Services 2000 342 PAYMENTS TO OTHER DIST & GOVT UNITS (FP&S)

6000

Funct #

B

Description

A

329 330 PROVISIONS FOR CONTINGENCIES (TF) 331 Total Disbursements/Expenditures Excess (Deficiency) of Receipts/Revenues Over 332 333 Disbursements/Expenditures

2 328

1

Page 22

C Salaries

(100)

0

0

0

0

0

0

0

0

0

0

0

155,550

Purchased Services

Employee Benefits

E (300)

(200)

D Supplies & Materials

(400)

F

0

0

0

0

219,169

219,169

219,169

219,169

0

Capital Outlay

(500)

G

0

0

0

0

0

0

0

0

Other Objects

(600)

H


I

0

0

0

0


(700)


(800)

0

0

0

0

K

0

0 0

(155,517)

219,169

0 0

250,000

0

0

0 0 0 0

0

250,000

250,000

250,000

197,000

Budget

L

0 0

219,169 0 219,169 0 219,169

155,550 (83,201)

Total

(900)

Page 22

55 56

3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54

1 2

A

ARRA Revenue Source Code

District's Accounting Basis is ACCRUAL

4867 4868 4869

QSCB Tax Credits

Build America Bonds Tax Credits

4873 4874 4875 4876 4877 4878 4879 4880

ARRA - Other IV

ARRA - Other V

ARRA - Early Childhood

ARRA - Other VII

ARRA - Other VIII

ARRA - Other IX

ARRA - Other X

ARRA - Other XI

Lindop 92 AFR FY15, 9/30/2016

4872

ARRA - Other III

C

0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

ARRA Receipts

----RECEIPTS----

E

F

G

H

I

J

K

Page 23

L

Salaries

(100)

0

0

Employee Benefits

(200) Purchased Services

(300)

0


(400)

0

Capital Outlay

(500)

0

Other

(600)

0

2. If any above boxes are checked provide the total amount of questioned costs and provide an explanation below:

used for the following non-allowable purposes: Payments of maintenance costs; Stadiums or other facilities used for athletic contests, exhibitions or other events for which admission is charged to the general public; Purchase or upgrade of vehicles; Improvements of stand-alone facilities whose purpose is not the education of children such as central office administrative buildings; Financial assistance to students to attend private elementary or secondary schools unless the funds are used to provide special education and related services to children with disabilities as authorized by the IDEA Act; School modernization, renovation, or repair that is inconsistent with State Law.

0


(700) Termination Benefits

(800)

Total Expenditures

(900)

-------------------------------------------------------------------------------------------DISBURSEMENTS------------------------------------------------------------------------------------

D

(Detailed Schedule of Receipts and Disbursements)

FEDERAL STIMULUS - AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) of 2009

1. Were any funds from the State Fiscal Stabilization Fund Program (SFSF) General State-Aid Accounts 4850, line 5 & 4870, line 23

Ending Balance June 30, 2015

Total ARRA Programs

4871

ARRA - General State Aid - Other Govt Services Stabilization ARRA - Other II

4870

4866

QZAB Tax Credits

Build America Bonds Interest Reimbursement

4864

ARRA - Child Nutrition Equipment Assistance 4865

4863

ARRA - McKenney - Vento Homeless Education

Impact Aid Construction Competitive

4861 4862

ARRA - Title II D Technology Competitive

Impact Aid Construction Formula

4857 4860

4856

ARRA - IDEA Part B Preschool

ARRA - Title II D Technology Formula

4855

ARRA - Title I School Improvement (Section 1003g)

ARRA - IDEA Part B Flow Through

4853 4854

ARRA - Title I School Improvement (Part A)

4852

ARRA - Title I Neglected - Private

ARRA - Title I Delinquent - Private

4850 4851

ARRA - General State Aid

Acct #

B

ARRA - Title I Low Income

Beginning Balance July 1, 2014

Page 23

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

1

A

2,712,777 351,517 403,366 1,405,630 1,896 0 32,072 72,453 63,629 0 240,625 0 1,896 0 0 5,285,861

Taxes Received 7-1-14 Thru 6-30-15 (from 2013 Levy & Prior Levies) *

B

2,751,050

4,127

126,273

16,781 42,091 33,288

1,415,415 183,770 209,905 715,273 4,127

Taxes Received (from the 2014 Levy)

C

* The formulas in column B are unprotected to be overidden when reporting on a ACCRUAL basis. ** All tax receipts for debt service payments on bonds must be recorded on line 6 (Debt Services).

Totals

Other (Describe & Itemize)

Summer School

Social Security/Medicare Only

Area Vocational Construction

Special Education

Leasing Levy


Tort Immunity

Working Cash

Capital Improvements

Municipal Retirement

Transportation

Debt Services **


Educational

Description

SCHEDULE OF AD VALOREM TAX RECEIPTS


Page 24

1,297,362 167,747 193,461 690,357 (2,231) 0 15,291 30,362 30,341 0 114,352 0 (2,231) 0 0 2,534,811

(Column B - C)

Taxes Received (from 2013 & Prior Levies)

D

5,560,000

8,504

255,111

33,741 85,038 67,480

2,860,702 371,141 424,151 1,445,628 8,504

Total Estimated Taxes (from the 2014 Levy)

E

1,445,287 187,371 214,246 730,355 4,377 0 16,960 42,947 34,192 0 128,838 0 4,377 0 0 2,808,950

(Column E - C)

Estimated Taxes Due (from the 2014 Levy)

F

Page 24

Total T/EOs (Educational, Operations & Maintenance, &

TEACHERS'/EMPLOYEES' ORDERS (T/EO)

Total TANs

Other - (Describe & Itemize)

Fire Prevention & Safety Fund

Operations & Maintenance Fund

Educational Fund

TAX ANTICIPATION NOTES (TAN)

Total TAWs

Other - (Describe & Itemize)

Fire Prevention & Safety Fund

Municipal Retirement/Social Security Fund

Transportation Fund

Debt Services - Refunding Bonds

Debt Services - Working Cash

Debt Services - Construction

Operations & Maintenance Fund

Educational Fund

TAX ANTICIPATION WARRANTS (TAW)

Total CPPRT Notes

CORPORATE PERSONAL PROPERTY REPLACEMENT TAX ANTICIPATION NOTES (CPPRT)

Description

SCHEDULE OF SHORT-TERM DEBT

A

Identification or Name of Issue

SCHEDULE OF LONG-TERM DEBT

Date of Issue (mm/dd/yy)

B

Amount of Original Issue

0

0

Outstanding Beginning 07/01/14

C

Type of Issue

*

0

0

Issued 07/01/14 Through 06/30/15

D

Printed: 9/30/2016, Lindop 92 AFR FY15

30 31 G.O. BOND 5,850,000 03/15/03 2 32 CAPITAL LEASES VAR 7 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 5,850,000 49 50 51 * Each type of debt issued must be identified separately with the amount: 52 1. Working Cash Fund Bonds 4. Fire Prevent, Safety, Environmental and Energy Bonds 53 2. Funding Bonds 5. Tort Judgment Bonds 6. Building Bonds 54 3. Refunding Bonds 55

29

23 Transportation Funds) 24 GENERAL STATE-AID ANTICIPATION CERTIFICATES (GSAAC) Total GSAACs (All Funds) 25 26 OTHER SHORT-TERM BORROWING Total Other Short-Term Borrowing (Describe & Itemize) 27 28

3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

2

1

Page 25

0

0

0

0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0

0

3,222,801

7. Other CAPITAL LEASES 8. Other 9. Other

0 0

Issued 7/1/14 thru 6/30/15

Outstanding Ending 06/30/15

F

3,140,000 82,801

Outstanding 07/1/14

0

0

Retired 07/01/14 Through 06/30/15

E

0

Any differences described and itemized

G

337,401

300,000 37,401

Retired 7/1/14 thru 6/30/15

H

2,840,000 45,400 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,885,400

Outstanding 6/30/15

I

2,698,425

2,653,025 45,400

Amount to be Provided for Payment on LongTerm Debt

J

Page 25

A

B

C

D

E

F

10, 20, 40 or 50-1100

Total Receipts

30-5400

Debt Services Other (Describe & Itemize on tab "Itemization 32")



Ending Cash Basis Fund Balance as of June 30, 2015

Total Disbursements

Other Disbursements (Describe & Itemize on tab "Itemization 32")

714 730

--

30-5300

Debt Services - Payments of Principal on Long-Term Debt (Lease/Purchase Principal Retired)

Total Debt Services

30-5200

Debt Services - Interest on Long-Term Debt

DEBT SERVICE

10, 20, 40-2360-2370

20 or 60-2530

Facilities Acquisition & Construction Services

Tort Immunity Services

10 or 50-1000

Instruction

DISBURSEMENTS:

10, 20, 40 or 60-7200

--

10 or 20-3370

Driver Education Other Receipts (Describe & Itemize on tab "Itemization 32")

Sale of Bonds

30 or 60-1983

10-1970

10, 20, 40, 50 or 60-1500

School Facility Occupation Tax Proceeds

Earnings on Investments Drivers' Education Fees

Ad Valorem Taxes Received by District

RECEIPTS:

Cash Basis Fund Balance as of July 1, 2014

Account No

b

a

Tort Immunity

a

0

0 0

0

0

240,625 0

240,625

240,625

240,625

Special Education

H

Area Vocational Construction

I

0

0 0

0

Taxes

b

School Facility Occupation

J

0

0 0

0

0

55 ILCS 5/5-1006.7

0

0 0

0

Driver Education

K

Schedules for Tort Immunity are to be completed only if expenditures have been reported in any fund other than the Tort Immunity Fund (80) during the fiscal year as a result of existing (restricted) fund balances in those other funds that are being spent down. Cell G6 above should include interest earnings only from these restricted tort immunity monies and only if reported in a fund other than Tort Immunity Fund (80).

Printed: 9/30/2016, Lindop 92 AFR FY15

46 47 48

SCHEDULE OF TORT IMMUNITY EXPENDITURES a 28 29 Has the entity established an insurance reserve pursuant to 745 ILCS 10/9-103? 30 Yes No Total Claims Payments: 31 If yes, list in the aggregate the following: Total Reserve Remaining: 32 33 Using the following categories, list all other Tort Immunity expenditures not 34 included in line 30 above. Include the total dollar amount for each category. 35 Expenditures: 36 Workers' Compensation Act and/or Workers' Occupational Disease Act 37 Unemployment Insurance Act 38 Insurance (Regular or Self-Insurance) 39 Risk Management and Claims Service 40 Judgments/Settlements 41 Educational, Inspectional, Supervisory Services Related to Loss Prevention and/or Reduction 42 Reciprocal Insurance Payments (Insurance Code 72, 76, and 81) 43 Legal Services 44 45 Principal and Interest on Tort Bonds

19 20 21 22 23 24 25 26 27

2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Description

G

Schedule of Restricted Local Tax Levies and Selected Revenues Sources Schedule of Tort Immunity Expenditures

1 SCHEDULE OF RESTRICTED LOCAL TAX LEVIES AND SELECTED REVENUE SOURCES

Page 26

Page 26

B

C

Description of Assets


12 13 Capitalized Equipment 14 10 Yr Schedule 5 Yr Schedule 15 3 Yr Schedule 16 17 Construction in Progress Total Capital Assets 18 19 Non-Capitalized Equipment 20 Allowable Depreciation

Improvements Other than Buildings (Infrastructure)

9 Buildings 10 Permanent Buildings 11 Temporary Buildings

6 Land 7 Non-Depreciable Land Depreciable Land 8

700

200

569,490

22,829 0

14,070,528 10

--

0

260

13,523,867

3

0

253

20

25

0 0

50

12,068,671

5

251

22,061

Less: Depreciation Deletions 2014-15

0

0

Accumulated Depreciation 6-30-15

K

0

Balance Undepreciated 6-30-15

L

4,775,201

1,318,484

344,551

0

344,551

52,044

22,061

5,097,691

0

0

1,348,467

0

0

3,749,224

8,972,837

0

0

0

339,376

0

0

8,319,447

0

292,507

Add: Depreciation Allowable 2014-15

J

314,014

3,456,717

Accumulated Depreciation 7-1-14

I

0 50

Life In Years

H

Page 27

314,014

0

Cost 6-30-15

G

10

22,829

Less: Deletions 2014-15

F

0

123,695

445,795

Add: Additions 2014-15

E

1,687,843

1,586,977

11,622,876

314,014

Cost 7-1-14

D

252

250

240

232

231

230

222

221

220

210

Acct #

Schedule of Capital Outlay and Depreciation

A

4 5 Works of Art & Historical Treasures

3

1 2

Page 27

Page 28

Page 28

A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79

B

C

D

E

F

G

ESTIMATED OPERATING EXPENSE PER PUPIL (OEPP)/PER CAPITA TUITION CHARGE (PCTC) COMPUTATIONS (2014-15) This schedule is completed for school districts only. Fund

Sheet, Row

ACCOUNT NO - TITLE

Amount

OPERATING EXPENSE PER PUPIL EXPENDITURES: ED O&M DS TR MR/SS TORT

Expenditures 15-22, L114 Expenditures 15-22, L150 Expenditures 15-22, L168 Expenditures 15-22, L204 Expenditures 15-22, L288 Expenditures 15-22, L331

Total Expenditures Total Expenditures Total Expenditures Total Expenditures Total Expenditures Total Expenditures

$

Total Expenditures

$

4,752,832 878,208 462,135 109,753 180,219 155,550 6,538,697

LESS RECEIPTS/REVENUES OR DISBURSEMENTS/EXPENDITURES NOT APPLICABLE TO THE REGULAR K-12 PROGRAM: TR TR TR TR TR TR TR TR TR TR TR O&M O&M-TR O&M-TR O&M-TR O&M ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED O&M O&M O&M O&M DS DS

Revenues 9-14, L43, Col F Revenues 9-14, L47, Col F Revenues 9-14, L48, Col F Revenues 9-14, L49, Col F Revenues 9-14, L50 Col F Revenues 9-14, L52, Col F Revenues 9-14, L56, Col F Revenues 9-14, L59, Col F Revenues 9-14, L60, Col F Revenues 9-14, L61, Col F Revenues 9-14, L62, Col F Revenues 9-14, L148, Col D Revenues 9-14, L149, Col D & F Revenues 9-14, L218, Col D,F Revenues 9-14, L219, Col D,F Revenues 9-14, L229, Col D Expenditures 15-22, L7, Col K - (G+I) Expenditures 15-22, L9, Col K - (G+I) Expenditures 15-22, L11, Col K - (G+I) Expenditures 15-22, L12, Col K - (G+I) Expenditures 15-22, L15, Col K - (G+I) Expenditures 15-22, L20, Col K Expenditures 15-22, L21, Col K Expenditures 15-22, L22, Col K Expenditures 15-22, L23, Col K Expenditures 15-22, L24, Col K Expenditures 15-22, L25, Col K Expenditures 15-22, L26, Col K Expenditures 15-22, L27, Col K Expenditures 15-22, L28, Col K Expenditures 15-22, L29, Col K Expenditures 15-22, L30, Col K Expenditures 15-22, L31, Col K Expenditures 15-22, L32, Col K Expenditures 15-22, L75, Col K - (G+I) Expenditures 15-22, L102, Col K Expenditures 15-22, L114, Col G Expenditures 15-22, L114, Col I Expenditures 15-22, L130, Col K - (G+I) Expenditures 15-22, L138, Col K Expenditures 15-22, L150, Col G Expenditures 15-22, L150, Col I Expenditures 15-22, L154, Col K Expenditures 15-22, L164, Col K

1412 1421

Regular - Transp Fees from Other Districts (In State) Summer Sch - Transp. Fees from Pupils or Parents (In State)

1422 1423 1424

Summer Sch - Transp. Fees from Other Districts (In State) Summer Sch - Transp. Fees from Other Sources (In State) Summer Sch - Transp. Fees from Other Sources (Out of State) CTE - Transp Fees from Other Districts (In State) Special Ed - Transp Fees from Other Districts (In State) Adult - Transp Fees from Pupils or Parents (In State) Adult - Transp Fees from Other Districts (In State) Adult - Transp Fees from Other Sources (In State) Adult - Transp Fees from Other Sources (Out of State) Adult Ed (from ICCB) Adult Ed - Other (Describe & Itemize) Fed - Spec Education - Preschool Flow-Through Fed - Spec Education - Preschool Discretionary Federal - Adult Education Pre-K Programs Special Education Programs Pre-K Remedial and Supplemental Programs Pre-K Adult/Continuing Education Programs Summer School Programs Pre-K Programs - Private Tuition Regular K-12 Programs - Private Tuition Special Education Programs K-12 - Private Tuition Special Education Programs Pre-K - Tuition Remedial/Supplemental Programs K-12 - Private Tuition Remedial/Supplemental Programs Pre-K - Private Tuition Adult/Continuing Education Programs - Private Tuition CTE Programs - Private Tuition Interscholastic Programs - Private Tuition Summer School Programs - Private Tuition Gifted Programs - Private Tuition Bilingual Programs - Private Tuition Truants Alternative/Optional Ed Progms - Private Tuition Community Services Total Payments to Other District & Govt Units Capital Outlay Non-Capitalized Equipment Community Services Total Payments to Other Dist & Govt Units Capital Outlay Non-Capitalized Equipment Payments to Other Dist & Govt Units Debt Service - Payments of Principal on Long-Term Debt

1432 1442 1451 1452 1453 1454 3410 3499 4600 4605 4810 1125 1225 1275 1300 1600 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 3000 4000 3000 4000 4000 5300

TR TR TR

Expenditures 15-22, L179, Col K - (G+I) Expenditures 15-22, L190, Col K Expenditures 15-22, L200, Col K

3000 4000 5300

TR TR MR/SS MR/SS MR/SS MR/SS MR/SS MR/SS MR/SS

Expenditures 15-22, L204, Col G Expenditures 15-22, L204, Col I Expenditures 15-22, L210, Col K Expenditures 15-22, L212, Col K Expenditures 15-22, L214, Col K Expenditures 15-22, L215, Col K Expenditures 15-22, L218, Col K Expenditures 15-22, L274, Col K Expenditures 15-22, L278, Col K

1125 1225 1275 1300 1600 3000 4000

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 117,806 0 0 0 46,382 0 0 0 0 0 0 0 0 0 0 0 0 0 13,880 817,677 0 0 0 21,528 350,321 0 0 337,401 0 71,586 0 0 0 4,689 0 0 0 2,157 0 0

Community Services Total Payments to Other Dist & Govt Units Debt Service - Payments of Principal on Long-Term Debt Capital Outlay Non-Capitalized Equipment Pre-K Programs Special Education Programs - Pre-K Remedial and Supplemental Programs - Pre-K Adult/Continuing Education Programs Summer School Programs Community Services Total Payments to Other Dist & Govt Units

Total Deductions for OEPP Computation (Sum of Lines 18 - 73) Total Operating Expenses Regular K-12 (Line 14 minus Line 75) 9 Mo ADA from the General State Aid Claimable for 2014-2015 and Payable in 2015-2016 (ISBE 54-33), L12 Estimated OEPP (Line 76 / Line 77)


$

$

$

1,783,427 4,755,270 400.15 11,883.72

Page 29

A B C D E ESTIMATED OPERATING EXPENSE PER PUPIL (OEPP)/PER CAPITA TUITION CHARGE (PCTC) COMPUTATIONS (2014-15) 1 This schedule is completed for school districts only. 2 3 Fund Sheet, Row ACCOUNT NO - TITLE 4 5 80 PER CAPITA TUITION CHARGE 81 82 LESS OFFSETTING RECEIPTS/REVENUES: 83 TR Revenues 9-14, L42, Col F 1411 Regular -Transp Fees from Pupils or Parents (In State) $ 84 TR Revenues 9-14, L44, Col F 1413 Regular - Transp Fees from Other Sources (In State) 85 TR Revenues 9-14, L45, Col F 1415 Regular - Transp Fees from Co-curricular Activities (In State) 86 TR Revenues 9-14, L46, Col F 1416 Regular Transp Fees from Other Sources (Out of State) 87 TR Revenues 9-14, L51, Col F 1431 CTE - Transp Fees from Pupils or Parents (In State) 88 TR Revenues 9-14, L53, Col F 1433 CTE - Transp Fees from Other Sources (In State) 89 TR Revenues 9-14, L54, Col F 1434 CTE - Transp Fees from Other Sources (Out of State) 1441 Special Ed - Transp Fees from Pupils or Parents (In State) 90 TR Revenues 9-14, L55, Col F 91 TR Revenues 9-14, L57, Col F 1443 Special Ed - Transp Fees from Other Sources (In State) 92 TR Revenues 9-14, L58, Col F 1444 Special Ed - Transp Fees from Other Sources (Out of State) 93 ED Revenues 9-14, L75, Col C 1600 Total Food Service 94 ED-O&M Revenues 9-14, L82, Col C,D 1700 Total District/School Activity Income 95 ED Revenues 9-14, L84, Col C 1811 Rentals - Regular Textbooks 96 ED Revenues 9-14, L87, Col C 1819 Rentals - Other (Describe & Itemize) 97 ED Revenues 9-14, L88, Col C 1821 Sales - Regular Textbooks 98 ED Revenues 9-14, L91, Col C 1829 Sales - Other (Describe & Itemize) 99 ED Revenues 9-14, L92, Col C 1890 Other (Describe & Itemize) 100 ED-O&M Revenues 9-14, L95, Col C,D 1910 Rentals 101 ED-O&M-TR Revenues 9-14, L98, Col C,D,F 1940 Services Provided Other Districts 102 ED-O&M-DS-TR-MR/SS Revenues 9-14, L104, Col C,D,E,F,G 1991 Payment from Other Districts 103 ED Revenues 9-14, L106, Col C 1993 Other Local Fees (Describe & Itemize) 104 ED-O&M-TR Revenues 9-14, L131, Col C,D,F 3100 Total Special Education 105 ED-O&M-MR/SS Revenues 9-14, L140, Col C,D,G 3200 Total Career and Technical Education 106 ED-MR/SS Revenues 9-14, L144, Col C,G 3300 Total Bilingual Ed 107 ED Revenues 9-14, L145, Col C 3360 State Free Lunch & Breakfast 108 ED-O&M-MR/SS Revenues 9-14, L146, Col C,D,G 3365 School Breakfast Initiative 109 ED-O&M Revenues 9-14, L147,Col C,D 3370 Driver Education 110 ED-O&M-TR-MR/SS Revenues 9-14, L154, Col C,D,F,G 3500 Total Transportation 111 ED Revenues 9-14, L155, Col C 3610 Learning Improvement - Change Grants 112 ED-O&M-TR-MR/SS Revenues 9-14, L156, Col C,D,F,G 3660 Scientific Literacy 113 ED-TR-MR/SS Revenues 9-14, L157, Col C,F,G 3695 Truant Alternative/Optional Education 114 ED-TR-MR/SS Revenues 9-14, L159, Col C,F,G 3715 Reading Improvement Block Grant Revenues 9-14, L160, Col C,F,G 3720 Reading Improvement Block Grant - Reading Recovery 115 ED-TR-MR/SS Revenues 9-14, L161, Col C,F,G 3725 Continued Reading Improvement Block Grant 116 ED-TR-MR/SS Revenues 9-14, L162, Col C,F,G 3726 Continued Reading Improvement Block Grant (2% Set Aside) 117 ED-TR-MR/SS 118 ED-O&M-TR-MR/SS Revenues 9-14, L163, Col C,D,F,G 3766 Chicago General Education Block Grant 119 ED-O&M-TR-MR/SS Revenues 9-14, L164, Col C,D,F,G 3767 Chicago Educational Services Block Grant Revenues 9-14, L165, Col C,D,E,F,G 3775 School Safety & Educational Improvement Block Grant 120 ED-O&M-DS-TR-MR/SS Revenues 9-14, L166, Col C,D,E,F,G 3780 Technology - Technology for Success 121 ED-O&M-DS-TR-MR/SS Revenues 9-14, L167, Col C,F 3815 State Charter Schools 122 ED-TR 123 O&M Revenues 9-14, L170, Col D 3925 School Infrastructure - Maintenance Projects 124 ED-O&M-DS-TR-MR/SS-Tort Revenues 9-14, L171, Col C-G,J 3999 Other Restricted Revenue from State Sources 125 ED Revenues 9-14, L180, Col C 4045 Head Start (Subtract) 126 ED-O&M-TR-MR/SS Revenues 9-14, L184, Col C,D,F,G Total Restricted Grants-In-Aid Received Directly from Federal Govt 127 ED-O&M-TR-MR/SS Revenues 9-14, L191, Col C,D,F,G Total Title V 128 ED-MR/SS Revenues 9-14, L201, Col C,G Total Food Service 129 ED-O&M-TR-MR/SS Revenues 9-14, L211, Col C,D,F,G Total Title I 130 ED-O&M-TR-MR/SS Revenues 9-14, L216, Col C,D,F,G Total Title IV 131 ED-O&M-TR-MR/SS Revenues 9-14, L220, Col C,D,F,G 4620 Fed - Spec Education - IDEA - Flow Through 132 ED-O&M-TR-MR/SS Revenues 9-14, L221, Col C,D,F,G 4625 Fed - Spec Education - IDEA - Room & Board 133 ED-O&M-TR-MR/SS Revenues 9-14, L222, Col C,D,F,G 4630 Fed - Spec Education - IDEA - Discretionary 134 ED-O&M-TR-MR/SS Revenues 9-14, L223, Col C,D,F,G 4699 Fed - Spec Education - IDEA - Other (Describe & Itemize) 135 ED-O&M-MR/SS Revenues 9-14, L228, Col C,D,G 4700 Total CTE - Perkins 160 ED-O&M-DS-TR-MR/SS-Tort Revenue Adjustments (C231 thru J258) 4800 Total ARRA Program Adjustments 161 ED Revenues 9-14, L260, Col C 4901 Race to the Top 162 ED-O&M-DS-TR-MR/SS-Tort Revenues 9-14, L261, Col C-G,J 4902 Race to the Top-Preschool Expansion Grant 163 ED,O&M,MR/SS Revenues 9-14, L262, Col C,D,G 4904 Advanced Placement Fee/International Baccalaureate 164 ED-TR-MR/SS Revenues 9-14, L263, Col C,F,G 4905 Title III - Immigrant Education Program (IEP) 165 ED-TR-MR/SS Revenues 9-14, L264, Col C,F,G 4909 Title III - Language Inst Program - Limited Eng (LIPLEP) 166 ED-TR-MR/SS Revenues 9-14, L265, Col C,F,G 4910 Learn & Serve America 167 ED-O&M-TR-MR/SS Revenues 9-14, L266, Col C,D,F,G 4920 McKinney Education for Homeless Children Revenues 9-14, L267, Col C,D,F,G 4930 Title II - Eisenhower Professional Development Formula 168 ED-O&M-TR-MR/SS 169 ED-O&M-TR-MR/SS Revenues 9-14, L268, Col C,D,F,G 4932 Title II - Teacher Quality 170 ED-O&M-TR-MR/SS Revenues 9-14, L269, Col C,D,F,G 4960 Federal Charter Schools 171 ED-O&M-TR-MR/SS Revenues 9-14, L270, Col C,D,F,G 4991 Medicaid Matching Funds - Administrative Outreach 172 ED-O&M-TR-MR/SS Revenues 9-14, L271, Col C,D,F,G 4992 Medicaid Matching Funds - Fee-for-Service Program 173 ED-O&M-TR-MR/SS Revenues 9-14, L272, Col C,D,F,G 4999 Other Restricted Revenue from Federal Sources (Describe & Itemize) 174 175 Total Deductions for PCTC Computation (Sum of Lines 83 - 173) $ 176 Total PCTC Expenditures (Line 76 minus Line 175) 177 Total Depreciation Allowance (from page 27, Col I) 178 Total Net Expenditures for PCTC Computation Line 176 plus Line 177) 179 9 Mo ADA (from Line 77) 180 Total Estimated PCTC (Line 178 / Line 179) * $ 181 182 * The total OEPP/PCTC may change based on the data provided. The final amounts will be calculated by ISBE


Page 29

F

G

Amount

0 0 0 0 0 0 0 0 0 0 10,991 32,253 0 0 0 0 0 0 0 0 0 239,907 0 2,220 2,279 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 210,355 120,037 0 0 2,880 0 0 0 0 0 0 0 0 0 0 0 0 12,151 0 0 46,338 0 679,411 4,075,859 344,551 4,420,410 400.15 11,046.88

A

B

C

D

ESTIMATED INDIRECT COST DATA

Instruction Support Services: Pupil Instructional Staff General Admin. School Admin Business: Direction of Business Spt. Srv. Fiscal Services Oper. & Maint. Plant Services Pupil Transportation Food Services Internal Services Central: Direction of Central Spt. Srv. Plan, Rsrch, Dvlp, Eval. Srv. Information Services Staff Services Data Processing Services Other: Community Services Total

SECTION II Estimated Indirect Cost Rate for Federal Programs

Internal Services (1-2570) and (5-2570) Staff Services (1-2640) and (5-2640) Data Processing Services (1-2660) and (5-2660)

15,094

F

G

2610 2620 2630 2640 2660 2900 3000

=

Total Indirect Costs: Total Direct Costs:

7.64%

Restricted Rate

339,183

0 171,853

12,157

103,650 51,523

339,183 4,440,338

18,685 0 1,679 0 0 353 13,880 4,440,338

0 0 504,278 38,167 240,052 0

=

18,685 0 1,679 0 0 353 13,880 3,936,060

0 0 0 38,167 240,052 0

843,461 3,936,060 21.43%

Unrestricted Rate Total Indirect costs: Total Direct Costs:

843,461

0 171,853

12,157

103,650 51,523 504,278

110,426 96,532 405,735 323,690

110,426 96,532 405,735 323,690

2100 2200 2300 2400 2510 2520 2540 2550 2560 2570

2,686,861

2,686,861

Unrestricted Program Indirect Costs Direct Costs

Function 1000

Restricted Program Indirect Costs Direct Costs

Value of Commodities Received for Fiscal Year 2015 (Include the value of commodities when determining if an A-133 is required) .


11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45

6 Support Services - Direct Costs (1-2000) and (5-2000) Direction of Business Support Services (1-2510) and (5-2510) 7 Fiscal Services (1-2520) and (5-2520) 8 Operation and Maintenance of Plant Services (1, 2, and 5-2540) 9 10 Food Services (1-2560) Must be less than (P16, Col E-F, L62)

5

E

ALL OBJECTS EXCLUDE CAPITAL OUTLAY. With the exception of line 11, enter the disbursements/expenditures included within the following functions charged directly to and reimbursed from federal grant programs. Also, include all amounts paid to or for other employees within each function that work with specific federal grant programs in the same capacity as those charged to and reimbursed from the same federal grant programs. For example, if a district received funding for a Title I clerk, all other salaries for Title I clerks performing like duties in that function must be included. Include any benefits and/or purchased services paid on or to persons whose salaries are classified as direct costs in the function listed.

ESTIMATED INDIRECT COST RATE DATA 1 2 SECTION I 3 Financial Data To Assist Indirect Cost Rate Determination 4 (Source document for the computation of the Indirect Cost Rate is found in the "Expenditures 15-22" tab.)

Page 30

H

Page 30

D

School Code, Section 17-1.1 (Public Act 97-0357 ) Fiscal Year Ending June 30, 2015

Service or Function ( Check all that apply )

Indicate with an (X) If Deficit Reduction Plan Is Required for Annual Budget

Check if the schedule is not applicable.

10 11 Curriculum Planning 12 Custodial Services 13 Educational Shared Programs 14 Employee Benefits 15 Energy Purchasing 16 Food Services 17 Grant Writing 18 Grounds Maintenance Services 19 Insurance 20 Investment Pools 21 Legal Services 22 Maintenance Services 23 Personnel Recruitment 24 Professional Development 25 Shared Personnel 26 Special Education Cooperatives 27 STEM (science, technology, engineering and math) Program Offerings 28 Supply & Equipment Purchasing 29 Technology Services 30 Transportation 31 Vocational Education Cooperatives 32 All Other Joint/Cooperative Agreements 33 Other 34 35 Additional space for Column (D) - Barriers to Implementation: 36 37 38 40 Additional space for Column (E) - Name of LEA : 41 42 43

8 9

C

REPORT ON SHARED SERVICES OR OUTSOURCING

B

E

X

X

Page 31

X X

X X

X

X

X

Barriers to Implementation

Next Fiscal Year

X

Current Fiscal Year

X

Prior Fiscal Year

COOK COUNTY SCHOOL DISTRICT 06-016-0920-02

PAEC

PAEC PAEC

IEC

(Limit text to 200 characters, for additional space use line 33 and 38)

Name of the Local Education Agency (LEA) Participating in the Joint Agreement, Cooperative or Shared Service.

Complete the following for attempts to improve fiscal efficiency through shared services or outsourcing in the prior, current and next fiscal years. For additional information, please see the following website:

5 http://www.isbe.net/sfms/afr/afr.htm . 6 7

1 2 3 4

A

2570

4. Direction of Business Support Services

5. Internal Services

203,109

104,879 0 0 86,073 12,157 0

0

0

(20) Operations & Maintenance Fund

Actual Expenditures, Fiscal Year 2015

Educational Fund

(10)

203,109

0

104,879 0 0 86,073 12,157 0

Total

ILLINOIS STATE BOARD OF EDUCATION School Business Services Division (N-330) 100 North First Street Springfield, IL 62777-0001

287,505

97,200 28,635

161,670

X

Signature of Superintendent

The district will amend their budget to become in compliance with the limitation. Budget amendments must be adopted no later than June 30.

The district is unable to waive the limitation by board action and will be requesting a waiver from the General Assembly pursuant to the procedures in Chapter 105 ILCS 5/2-3.25g. Waiver applications must be postmarked by August 16, 2015 to ensure inclusion in the Fall 2015 report, postmarked by January 17, 2016 to ensure inclusion in the Spring 2015 report, or postmarked by August 15, 2016 to ensure inclusion in the Fall 2016 report. Information on the waiver process can be found at www.isbe.net/isbewaivers/default.htm.

0

(20) Operations & Maintenance Fund

The District is ranked by ISBE in the lowest 25th percentile of like districts in administrative expenditures per student (4th quartile) and will waive the limitation by board action, subsequent to a public hearing. Waiver resolution must be adopted no later than June 30.

If line 9 is greater than 5% please check one box below.

(Date)

I also certify that the amounts shown above as "Budgeted Expenditures, Fiscal Year 2016" agree with the amounts on the budget adopted by the Board of Education.

Page 32

COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02

42%

287,505

0

161,670 0 0 97,200 28,635 0

Total

Budgeted Expenditures, Fiscal Year 2016

Educational Fund

(10)

RCDT Number:

School District Name:

I certify that the amounts shown above as "Actual Expenditures, Fiscal Year 2015" agree with the amounts on the district's Annual Financial Report for Fiscal Year 2015.

CERTIFICATION

Percent Increase (Decrease) for FY2016 (Budgeted) over 9. FY2015 (Actual)

8. Totals

6. Direction of Central Support Services 2610 7. Deduct - Early Retirement or other pension obligations required by state law and included above.

2510

3. Other Support Services - School Administration

Funct. No. 2320 2330 2490

2. Special Area Administration Services

1. Executive Administration Services

Description

LIMITATION OF ADMINISTRATIVE COSTS WORKSHEET (Section 17-1.5 of the School Code)

Page 32

Page 33

Page 33

This page is provided for detailed itemizations as requested within the body of the report. Type Below. 1. 2.

REVENUES 9-14 REVENUES 9-14

CELL D:120 CELL C:200

- DCEO GRANT - NON-CASH COMMODITIES

3. 4.

COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02

Page 34

Reference Pages. 1

Do not enter negative numbers. Reports with negative numbers will be returned for correction.

2 GASB Statement No. 24; Accounting and Financial Reporting for Certain Grants and Other Financial Assistance. The "On Behalf of" Payments should only be reflected

on this page. 3 Equals Line 8 minus Line 17 4 May require notification to the county clerk to abate an equal amount from taxes next extended. Refer to Section 17-2.11 for the applicable provisions and other "limited" transfer

authority to O&M through June 30, 2013 5 Requires notification to the county clerk to abate an equal amount from taxes next extended. See Section 10-22.14 6 Use of proceeds from the sale of school sites buildings, or other real estate is limited. See Sections 5-22 and 10-22.8 of the School Code. 7 Include revenue accounts 1110 through 1115, 1117, 1118 & 1120. Include taxes for bonds sold that are in addition to those identified separately. 8 Educational Fund (10) - Computer Technology only. 9 Corporate personal property replacement tax revenue must be first applied to the Municipal Retirement/Social Security Fund to replace tax revenue lost due to the

abolition of the corporate personal property tax (30 ILCS 115/12). This provision does not apply to taxes levied for Medicare-Only purposes. 10 Include only tuition payments made to private facilities. See Function 4200 or 4400 for public facility disbursements/expenditures. 11 Payment towards the retirement of lease/purchase agreements or bonded/other indebtedness p ( rincipal only) otherwise reported within the fund―e.g. alternate revenue

bonds( Describe & Itemize). 12 Only abolishment of Working Cash Fund must transfer its funds directly to the Educational Fund upon adoption of a resolution and at the close of the

current school Year (see 105 ILCS 5/20-8 for further explanation) Only abatement of working cash fund can transfer its funds to any fund in most need of money (see 105 ILCS 5/20-10 for further explanation)

Page 34

Page 35

Page 35

C:\Users\chris\ Desktop\SD92 AFR O w Notes.pdf

C:\Users\chris\ Desktop\SD92 Final Audit '15.pdf

Instructions to insert word doc or pdf files: Choose: Insert - Select: Object - Select Create New tab Select file type Adobe Acrobat or Microsoft Word Document - Select Create from File tab - Select Browse Select file that you want to embed - Check Display as icon - Select OK.

If you have trouble inserting pdf files it is because you do not have the Adobe program.

14

13

12

11

6 7 8 9 10

5

4

3

1 2

A

B

C

D

E

F

G

H

Page 36

1,087,813

1,408,421 109,753 1,298,668

TRANSPORTATION

1,792,916

38,920

38,920

WORKING CASH

9,042,908

6,683,962 5,740,793 943,169

TOTAL

Balanced - no deficit reduction plan is required.

303,350

5,858,829

Fund Balance - June 30, 2015

Difference

380,286 878,208 (497,922)

4,856,335 4,752,832 103,503

OPERATIONS & MAINTENANCE

Direct Revenues Direct Expenditures

EDUCATIONAL

(All AFR pages must be completed to generate the following calculation)

DEFICIT AFR SUMMARY INFORMATION - Operating Funds Only

The "deficit reduction plan" is developed using ISBE guidelines and format in the School District Budget Form 50-36. A plan is required when the operating funds listed below result in direct revenues (line 7) being less than direct expenditures (line 8) by an amount equal to or greater than one-third (1/3) of the ending fund balance (line 10). That is, if the ending fund balance is less than three times the deficit spending, the district must adopt and submit an original budget/amended budget with ISBE that provides a "deficit reduction plan" to balance the shortfall within the next three years.

Instructions: If the Annual Financial Report (AFR) reflects that a "deficit reduction plan" is required as calculated below, then the school district is to complete the "deficit reduction plan" in the annual budget and submit the plan to Illinois State Board of Education (ISBE) within 30 days after accepting the audit report. This may require the FY2014 annual budget to be amended to include a "deficit reduction plan" and narrative.

DEFICIT ANNUAL FINANCIAL REPORT (AFR) SUMMARY INFORMATION New Provisions in the School Code, Section 17-1 (105 ILCS 5/17-1)

Page 36

Audit Checklist All entries must balance within the individual fund statements and schedules as instructed below. Any error messages left unresolved below, will be returned to the school district/joint agreement. Round all entries to the nearest dollar. 1. The auditor's Opinion and Notes to the Financial Statements are embedded in the "Opinion-Notes 34" tab. 2. Student Activity Funds, Convenience Accounts, and other agency funds are included, if applicable. 3. All audit questions on page 2 are answered appropriatly by checking all that apply. This page must also be certified with the signature of the CPA firm. Comments and explanations areOther included for all checked itemslabeled at the bottom of page 2. 4. All accounts and functions "(describe & itemize) are properly noted on the "Itemization 32" tab. 5. In all funds, Function No. 2900 does not include Worker's Compensation or Unemployment Insurance. 6. Tuition paid to another school district or to a joint agreement (in state) is coded to Function 4200, and Other Objects (600). 7. Business Manager/Bookkeeper Costs are charged to the proper Function (No. 2510/2520). 8. If district is subject to PTELL on tab "Aud Quest 2", line 21 be sure to check the box and enter the effective date.

Balancing Schedule Check this Section for Error Messages The following assures that various entries are in balance. Any out of balance condition is followed by an error message in RED and must be resolved before submitting to ISBE. One or more errors detected may cause this AFR to be returned for corrections and resubmission. If impossible for entries to balance please explain on the itemization page. Description: 1. Cover Page: The Accounting Basis must be Cash or Accrual. 2. The A-133 related documents must be completed and attached. What Basis of Accounting is used? Accounting for late payments (Audit Questionnaire Section D) Are Federal Expenditures greater than $500,000? Is all A133 information completed and enclosed? Is Budget Deficit Reduction Plan Required? 3. Page 3: Financial Information must be completed. Section A: Tax rates are not entered in the following format: [1.50 should be .0150]. Please enter with the correct decimal point. Section D: Check a or b that agrees with the school district type. 4. Page 5: Cells C4:L4 Acct 111-115 - Cash Balances cannot be negative. Fund (10) ED: Cash balances cannot be negative. Fund (20) O&M: Cash balances cannot be negative. Fund (30) DS: Cash balances cannot be negative. Fund (40) TR: Cash balances cannot be negative. Fund (50) MR/SS: Cash balances cannot be negative. Fund (60) CP: Cash balances cannot be negative. Fund (70) WC: Cash balances cannot be negative. Fund (80) Tort: Cash balances cannot be negative. Fund (90) FP&S: Cash balances cannot be negative. 5. Page 5 & 6: Total Current & Capital Assets must = Total Liabilities & Fund Balance. Fund 10, Cell C13 must = Cell C41. Fund 20, Cell D13 must = Cell D41. Fund 30, Cell E13 must = Cell E41. Fund 40, Cell F13 must = Cell F41. Fund 50, Cell G13 must = Cell G41. Fund 60, Cell H13 must = Cell H41. Fund 70, Cell I13 must = Cell I41. Fund 80, Cell J13 must = Cell J41. Fund 90, Cell K13 must = Cell K41. Agency Fund, Cell L13 must = Cell L41. General Fixed Assets, Cell M23 must = Cell M41. General Long-Term Debt, Cell N23 must = Cell N41. 6. Page 5: Sum of Reserved & Unreserved Fund Balance must = Page 8, Ending Fund Balance. Fund 10, Cells C38+C39 must = Cell C81. Fund 20, Cells D38+D39 must = Cell D81. Fund 30, Cells E38+E39 must = Cell E81 Fund 40, Cells F38+F39 must = Cell F81. Fund 50, Cells G38+G39 must = Cell G81. Fund 60, Cells H38+H39 must = Cell H81. Fund 70, Cells I38+I39 must = Cell I81. Fund 80, Cells J38+J39 must = Cell J81. Fund 90, Cells K38+K39 must = Cell K81. 8. Page 25: Schedule of Bonds Payable must = Pages 5, 8 & 18: Basic Financial Statements. Note: Explain any unreconcilable differences in the Itemization sheet. Total Long-Term Debt Issued (P25, Cell F49) must = Principal on Long-Term Debt Sold (P8, Cells C33:F33, H33:K33). Total Long-Term Debt (Principal) Retired (P18, Cells H163) must = Debt Service - Long-Term Debt (Principal) Retired (P25, Cells H49). 9. Page 7 & 8: Other Sources of Funds (L 24:42) must = Other Uses of Funds (P8, L46:59). Acct 7130 - Transfer Among Funds, Cells C27:K27 must = Acct 8130 Transfer Among Funds, Cells C49:K49 Acct 7140 - Transfer of Interest, Cells C28:K28 must = Acct 8140 Transfer of Interest, Cells C50:K50. Acct 7900 - ISBE Loan Proceeds (Cells C42:K42) must = Acct 8910 - Transfers to Debt Service Fund to Pay Principal on ISBE Loans (Cells C74:K74) 10. Restricted Local Tax Levies Page 26, Line 25 must = Reserved Fund Balance, Pages 5 & 6, Line 38.

11. 12. 13. 14.

Reserved Fund Balance, Page 5, Cells C38:H38 must be => Reserve Fund Balance Cell G25:K25. Unreserved Fund Balance, Page 5, Cells C39:H39 must be > 0 Page 5: "On behalf" payments to the Educational Fund Fund (10) ED: Account 3998 must be entered Page 28: The 9 Month ADA must be entered on Line 77. Page 32: LIMITATION OF ADMINISTRATIVE COST, Budget Information must be completed and submitted to ISBE. Page 31: SHARED OUTSOURCED SERVICES, Completed.

School No: Lindop 92 AFR FY15

Error Message

ACCRUAL OK OK OK Congratulations! You have a balanced AFR. OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK OK

OK OK

OK OK OK

OK OK OK OK OK OK

Page 37

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ANNUAL FEDERAL FINANCIAL COMPLIANCE REPORT (COVER SHEET) DISTRICT/JOINT AGREEMENT Year Ending June 30, 2015

DISTRICT/JOINT AGREEMENT NAME

RCDT NUMBER

COOK COUNTY SCHOOL DISTRICT NO. 06-016-0920-02 92 ADMINISTRATIVE AGENT IF JOINT AGREEMENT (as applicable)

CPA FIRM 9-DIGIT STATE REGISTRATION NUMBER

0060-003973 NAME AND ADDRESS OF AUDIT FIRM

EVANS, MARSHALL & PEASE, P.C. 1875 HICKS ROAD ADDRESS OF AUDITED ENTITY (Street and/or P.O. Box, City, State, Zip Code) ROLLING MEADOWS IL E-MAIL ADDRESS [email protected] 2400 SOUTH 18TH AVENUE NAME OF AUDIT SUPERVISOR JEFFERY M. ROLLEFSON, CPA BROADVIEW 60155 CPA FIRM TELEPHONE NUMBER

847-221-5700

THE FOLLOWING INFORMATION MUST BE INCLUDED IN THE A-133 SINGLE AUDIT REPORT: A copy of the CPA firm's most recent peer review report and acceptance letter has been submitted to ISBE (either with the audit or under separate cover). Financial Statements including footnotes § .310 (a) Schedule of Expenditures of Federal Awards including footnotes § .310 (b) Independent Auditor's Report § .505 Independent Auditor's Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards § .505 Independent Auditor's Report on Compliance with Requirements Applicable to each Major Program and Internal Control over Compliance in Accordance with OMB Circular A-133 § .505 Schedule of Findings and Questioned Costs § .505 (d) Summary Schedule of Prior Year Audit Findings § .315 (b) Corrective Action Plan § .315 (c)

THE FOLLOWING INFORMATION IS HIGHLY RECOMMENDED TO BE INCLUDED: Copy of Federal Data Collection Form § .320 (b) Copy(ies) of Management Letter(s)

60008

FAX NUMBER

847-221-5701

Page 38

Page 38

COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02 A-133 SINGLE AUDIT INFORMATION CHECKLIST The following checklist is OPTIONAL; it is not a required form for completion of A-133 Single Audit information. The purpose of the checklist is to assist in determining if appropriate information has been correctly completed within the Annual Financial Report (AFR). This is not a complete listing of all A-133 requirements, but highlights some of the more common errors found during ISBE reviews. GENERAL INFORMATION 1. Signed copies of audit opinion letters have been included with audit package submitted to ISBE. 2. All opinion letters use the most current audit language and formatting as mandated in SAS 115/SAS 117 and other pronouncements. 3. ALL Single Audit forms within the AFR Excel workbook have been completed, where appropriate. - For those forms that are not applicable, "N/A" or similar language has been indicated. 4. ALL Federal revenues reported in FRIS Report 0053 (Summary of Payments) are accounted for in the Schedule of Expenditures of Federal Awards (SEFA). Programs funded through ARRA are identified separately in SEFA 5. Federal revenues reported on the AFR reconcile to Federal revenues reported on the SEFA. - Verify or reconcile on reconciliation worksheet. 6. The total value of non-cash COMMODITIES has been included within the AFR on the INDIRECT COSTS page (ICR Computation 30) on Line 11. It should not be included in the Statement of Revenues Received (REVENUES 9-14) within the AFR Accounts 4210 - 4299. Those accounts are specific cash programs, not non-cash assistance such as COMMODITIES. 7. Complete audit package (Data Collection Form, audit reports, etc.) has been submitted electronically to the Federal Audit Clearinghouse in Jeffersonville, Indiana. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 8. Programs funded through ARRA (Federal Stimulus funds) are identified separately from "regular" Federal programs - Program name includes "ARRA - " prefix - Correct ARRA CFDA and ISBE program numbers are listed 9. All prior year's projects are included and reconciled to final FRIS report amounts. - Including reciept/revenue and expenditure/disbursement amounts. 10. All current year's projects are included and reconciled to most recent FRIS report filed. - Including revenue and expenditure/disbursement amounts. 11. Differences in reported spending amounts on the SEFA and the final FRIS reports should be detailed and/or documented in a finding, with discrepancies reported as Questioned Costs. 12. Prior-year and Current-year Child Nutrition Programs (CNP) are included on the SEFA (with prior-year program showing total cash received): Project year runs from October 1 to September 30, so projects will cross fiscal year; This means that audited year revenues will include funds from both the prior year and current year projects. 13. 14. 15. 16. 17.

Each CNP project should be reported on separate line (one line per project year per program). Total CNP Revenue amounts are consistent with grant amounts awarded by ISBE for each program by project year. Total CNP Expenditure amounts are consistent with grant amounts awarded by ISBE for each program by project year. Exceptions should result in a finding with Questioned Costs. The total value of non-cash COMMODITIES has been reported on the SEFA (CFDA 10.555). - The value is determined from the following, with each item on a separate line: * Non-Cash Commodities: Monthly Commodities Bulletin for April (From the Illinois Commodities System accessed through ISBE web site) Total commodities = A PAL Allocated + B PAL Allocated + Processing Deductions + Total Bonus Allocated Verify Non-Cash Commodities amount on ISBE web site: http://www.isbe.net/business.htm. * Non-Cash Commodities: Commodities information for non-cash items received through Other Food Services Districts should track separately through year; no specific report available from ISBE Verify Non-Cash Commodities amount through Other Food Services on ISBE web site: http://www.isbe.net/business.htm. * Department of Defense Fresh Fruits and Vegetables (District should track through year) - The two commodity programs should be reported on separate lines on the SEFA. Verify Non-Cash Commodities amount through DoD Fresh Fruits and Vegetables on ISBE web site: http://www.isbe.net/business.htm. * Amounts verified for Fresh Fruits and Vegetables cash grant program (ISBE code 4240) CFDA number: 10.582

18. 19. 20. 21. 22. 23.

TOTALS have been calculated for Federal revenue and expenditure amounts (Column totals). Obligations and Encumbrances are included where appropriate. FINAL STATUS amounts are calculated, where appropriate. Medicaid Fee-for-Service funds, E-Rate reimbursements and Build America Bond interest subsidies have not been included on the SEFA. All programs tested (not just Type A programs) are indicated by either an * or (M) on the SEFA. NOTES TO THE SEFA within the AFR Excel workbook (SEFA NOTES) have been completed. Including, but not limited to: Basis of Accounting Name of Entity Type of Financial Statements Subrecipient information (Mark "N/A" if not applicable) * ARRA funds are listed separately from "regular" Federal awards

24. 25. 26. 27.

SUMMARY OF AUDITOR RESULTS/FINDINGS/CORRECTIVE ACTION PLAN 28. 29. 30. 31.

Audit opinions expressed in opinion letters match opinions reported in Summary. All Summary of Auditor Results questions have been answered. All tested programs are listed. Correct testing threshold has been entered. (OMB A-133, §_.520)

Findings have been filled out completely and correctly (if none, mark "N/A"). 32. 32. 33. 34. 35. 36. 37.

38.

Financial Statement and/or Federal Awards Findings information has been completely filled out for each finding, with finding numbers in correct format. Finding completed for each Significant Deficiency and for each Material Weakness noted in opinion letters. Separate finding for each Federal program (i.e., don't report same finding for multiple programs on one sheet). Separate finding sheet for each finding on programs (e.g., excess interest earned and unallowable expenditures are two findings and should be reported separately, even if both are on same program). Questioned Costs have been calculated where there are questioned costs. Questioned Costs are separated by project year and by program (and sub-project, if necessary). Questioned Costs have been calculated for Interest Earned on Excess Cash on Hand. - Should be based on actual amount of interest earned - Questioned Cost amounts are broken out between programs if multiple programs are listed on the finding A CORRECTIVE ACTION PLAN has been completed for each finding. - Including Finding number, action plan details, projected date of completion, name and title of contact person

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COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02 RECONCILIATION OF FEDERAL REVENUES

Annual Financial Report to Schedule of Expenditures of Federal Awards TOTAL FEDERAL REVENUE IN AFR

Account Summary 7-8, Line 7 Flow-through Federal Revenues Revenues 9-14, Line 112 Value of Commodities Indirect Cost Info 30, Line 11 Less: Medicaid Fee-for-Service Revenues 9-14, Line 270

Account 4000

$

Account 2200

391,761 15,094

Account 4992

(46,338) $

360,517

$

360,517

ADJUSTED SEFA FEDERAL REVENUE:

$

-

DIFFERENCE:

$

360,517

AFR TOTAL FEDERAL REVENUES:

ADJUSTMENTS TO AFR FEDERAL REVENUE AMOUNTS:

Reason for Adjustment:

ADJUSTED AFR FEDERAL REVENUES

Total Current Year Federal Revenues Reported on SEFA: Federal Revenues Column D Adjustments to SEFA Federal Revenues: Reason for Adjustment:

CFDA 2 Number (A)

ISBE Project # (1st 8 digits) or Contract #3 (B)

4

3

2

Receipts/Revenues Year Year 7/1/13-6/30/14 7/1/14-6/30/15 (C) (D)

Year Ending June 30, 2015 Expenditure/Disbursements 4 Year Year 7/1/13-6/30/14 7/1/14-6/30/15 (E) (F)

Circular A-133 requires that the value of federal awards expended in the form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan guarantees outstanding at year end be included in either the schedule or a note to the schedule. Although it is not required, Circular A-133 states that it is preferable to present this information in the schedule (versus the notes to the schedule). If the auditee presents non-cash assistance in the notes to the schedule, the auditor should be aware that such amounts must still be included in part III of the data collection form.

To meet state or other requirements, auditees may decide to include certain nonfederal awards (for example, state awards) in this schedule. If such nonfederal data are presented, they should be segregated and clearly designated as nonfederal. The title of the schedule should also be modified to indicate that nonfederal awards are included. When the CFDA number is not available, the auditee should indicate that the CFDA number is not available and include in the schedule the program's name and, if applicable, other identifying number. When awards are received as a subrecipient, the identifying number assigned by the pass-through entity should be included in the schedule.

The accompanying notes are an integral part of this schedule.

1

COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

• (M) Program was audited as a major program as defined by OMB Circular A-133.

Federal Grantor/Pass-Through Grantor/ Program or Cluster Title and Major Program Designation

Page 40

Obligations/ Encumb. (G)

Final Status (H)

(I)

Budget

Page 40

Page 41

Page 41

COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) Year Ending June 30, 2015 Note 1: Basis of Presentation 5 The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of [Entity #XYZ] and is presented on the [Identify Basis of Accounting]. The information in this schedule is presented in accordance with the requirements of Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the [ General-Purpose or Basic] financial statements. Note 2: Subrecipients 6 Of the federal expenditures presented in the schedule, [Entity #XYZ] provided federal awards to subrecipients as follows:

Program Title/Subrecipient Name

Federal CFDA Number

Amount Provided to Subrecipients

Note 3: Non-Cash Assistance The following amounts were expended in the form of non-cash assistance by [Entity #XYZ] and are/are not included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555)**: OTHER NON-CASH ASSISTANCE Note 4: Other Information Insurance coverage in effect paid with Federal funds during the fiscal year: Property Auto General Liability Workers Compensation Loans/Loan Guarantees Outstanding at June 30: District had Federal grants requiring matching expenditures (Yes/No) ** The amount reported here should match the value reported for non-cash Commodities on the Indirect Cost Rate Computation page. 5

This note is included to meet the Circular A-133 requirement that the schedule include notes that describe the significant accounting policies used in preparing the schedule.

6

Circular A-133 requires the Schedule of Expenditures of Federal Awards to include, to the extent practical, an identification of the total amount provided to subrecipients, from each federal program. Although this example includes the required subrecipie information in the notes to the schedule, the information may be included on the face of the schedule as a separate column or section, if that is preferred by the auditee.

Page 42

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COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2015 SECTION I - SUMMARY OF AUDITOR'S RESULTS

FINANCIAL STATEMENTS Type of auditor's report issued: (Unmodified, Qualified, Adverse, Disclaimer) INTERNAL CONTROL OVER FINANCIAL REPORTING: • Material weakness(es) identified?

YES

None Reported

• Significant Deficiency(s) identified that are not considered to

YES

None Reported

YES

NO

• Material weakness(es) identified?

YES

None Reported

• Significant Deficiency(s) identified that are not considered to

YES

None Reported

be material weakness(es)? • Noncompliance material to financial statements noted? FEDERAL AWARDS INTERNAL CONTROL OVER MAJOR PROGRAMS:

be material weakness(es)? Type of auditor's report issued on compliance for major programs: (Unmodified, Qualified, Adverse, Disclaimer 7) Any audit findings disclosed that are required to be reported in accordance with Circular A-133, § .510(a)?

YES

NO

YES

NO

IDENTIFICATION OF MAJOR PROGRAMS:8 CFDA NUMBER(S)9

NAME OF FEDERAL PROGRAM or CLUSTER10

Dollar threshold used to distinguish between Type A and Type B programs: Auditee qualified as low-risk auditee? 7

8 9 10

If the audit report for one or more major programs is other than unmodified, indicate the type of report issued for each program. Example: "Unmodified for all major programs except for [name of program], which was modified and [name of program], which was a disclaimer." Major programs should generally be reported in the same order as they appear on the SEFA. When the CFDA number is not available, include other identifying number, if applicable. The name of the federal program or cluster should be the same as that listed in the SEFA. For clusters, auditors are only required to list the name of the cluster.

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COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2015 SECTION II - FINANCIAL STATEMENT FINDINGS

1. FINDING NUMBER: 11

2015-

2. THIS FINDING IS:

New

Repeat from Prior Year? Year originally reported?

3. Criteria or specific requirement

4. Condition

5. Context12

6. Effect

7. Cause

8. Recommendation

9. Management's response 13

For ISBE Review Date:

Resolution Criteria Code Number

Initials:

Disposition of Questioned Costs Code Letter

11

A suggested format for assigning reference numbers is to use the digits of the fiscal year being audited followed by a numeric sequence of findings. For example, findings identified and reported in the audit of fiscal year 2015 would be assigned a reference number of 2015-001, 2015-002, etc. The sheet is formatted so that only the number need be entered (1, 2, etc.). 12 Provide sufficient information for judging the prevalence and consequences of the finding, such as relation to universe of costs and/or number of items examined and quantification of audit findings in dollars. 13 See paragraphs 5.18 through 5.20 and 7.38 through 7.42 of Government Auditing Standards for additional guidance on reporting management's response.

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COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2015 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 14

2015-

2. THIS FINDING IS:

New

Repeat from Prior year? Year originally reported?

3. Federal Program Name and Year: 4. Project No.:

5. CFDA No.:

6. Passed Through: 7. Federal Agency: 8. Criteria or specific requirement (including statutory, regulatory, or other citation)

9. Condition15

10. Questioned Costs16

11. Context17

12. Effect

13. Cause

14. Recommendation

15. Management's response18

For ISBE Review Date:

Resolution Criteria Code Number

Initials:

Disposition of Questioned Costs Code Letter

14 15 16 17 18

See footnote 11. Include facts that support the deficiency identified on the audit finding. Identify questioned costs as required by sections 510(a)(3) and 510 (a) (4) of Circular A-133. See footnote 12. To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.

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COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02 SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS19 Year Ending June 30, 2015 [If there are no prior year audit findings, please submit schedule and indicate NONE] Finding Number

Condition

When possible, all prior findings should be on the same page See the instructions in the Guide to Auditing and Reporting for Illinois Public Local Education Agencies for an

19

20

explanation of this schedule. Current Status should include one of the following: • A statement that corrective action was taken • A description of any partial or planned corrective action • An explanation if the corrective action taken was significantly different from that previously reported or in the management decision received from the pass-through entity.

20

Current Status

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COOK COUNTY SCHOOL DISTRICT NO. 92 06-016-0920-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2015

Corrective Action Plan Finding No.:

2015-

Condition:

Plan:

Anticipated Date of Completion: Name of Contact Person: Management Response:

21

[Name and Title of person responsible for implementation] [If applicable, an explanation giving specific reasons if the district officials do not agree with the finding and believe that corrective action is unnecessary.]

See the instructions in the Guide to Auditing and Reporting for Illinois Public Local Education Agencies for an explanation of this schedule.