ILLINOIS STATE BOARD OF EDUCATION
School Business Services Division
100 North First Street, Springfield, Illinois 62777-0001
217/785-8779
Due to ROE on October 15th
Due to ISBE on November 15th
SD/JA15
School District
Joint Agreement
X
Illinois School District/Joint Agreement
Annual Financial Report *
June 30, 2015
Accounting Basis:
School District/Joint Agreement Information
Certified Public Accountant Information
CASH
ACCRUAL
(See instructions on inside of this page.)
School District/Joint Agreement Number:
X
Name of Auditing Firm:
44-063-1580-22
Evans, Marshall and Pease, PC
County Name:
Name of Audit Manager:
McHenry
Jeffery M. Rollefson, CPA
Name of School District/Joint Agreement:
Address:
Huntley Community School District 158
1875 Hicks Road
Address:
City:
Filing Status:
650 Academic Drive
Submit electronic AFR directly to ISBE
City:
Phone Number:
Algonquin
Click on the Link to Submit:
Send ISBE a File
Email Address:
847-221-5700
IL. License Number:
maltmayer@district158.org
060-003973
0
Zip Code:
State:
Rolling Meadows
Zip Code:
Illinois
60008
Fax Number:
847-221-5701
Expiration Date:
1/1/2016
Email Address:
60102
jeff@empcpa.com
Annual Financial Report
A-133 Single Audit Status:
ISBE Use Only
Type of Auditor's Report Issued:
Qualified
Adverse
Disclaimer
X
Unqualified
X
X
YES
YES
YES
NO Are Federal expenditures greater than $500,000?
NO Is all A-133 Single Audit Information completed and attached?
X NO Were any financial statement or federal awards findings issued?
Reviewed by District Superintendent/Administrator
Reviewed by Township Treasurer (Cook County only)
Reviewed by Regional Superintendent/Cook ISC
Name of Township:
District Superintendent/Administrator Name (Type or Print):
Township Treasurer Name (type or print)
RegionalSuperintendent/Cook ISC Name (Type or Print):
Email Address:
Email Address:
Dr. John Burkey
Email Address:
jburkey@district158.org
Telephone:
Fax Number:
Telephone:
Fax Number:
Telephone:
Fax Number:
847-659-6103
Signature & Date:
Signature & Date:
* 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:
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
upporting authorization/documentation, as necessary, to use the applicable account code (cell).
Printed: 10/5/2015
SD158 AFR.xlsm
TABLE OF CONTENTS
TAB Name
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
AFR Page
No.
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
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.
Printed: 10/5/2015
SD158 AFR.xlsm
Page 2
Page 2
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 to Sections 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 the State
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 Sections 17-16 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.
Effective Date:
10/1/1991
X
22. Check this box if the district is subject to the Property Tax Extension Limitation Law.
X
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.
THE DISTRICT HAS ELECTED TO OMIT THE DISCLOSURES REQUIRED BY GASB STATEMENT NO. 45, ACCOUNTING AND
FINANCIAL REPORTING FOR POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS.
Printed: 10/5/2015 SD158 AFR.xlsm
(Ex: 00/00/0000)
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
8/7/2015
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
456,938
362,369
254,886
276,818
267,920
1,618,931
1,618,931
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
Educational
9
Rate(s):
10
0.037265 +
11
12
13 B.
Results of Operations *
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
Transportation
0.006353
87,894,908
Combined Total
0.003888 =
+
Disbursements/
Expenditures
Receipts/Revenues
1,075,625,620
Excess/ (Deficiency)
85,731,718
Working Cash
0.047510
0.000318
Fund Balance
2,163,190
32,734,849
* 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
TANs
0
+
+
GSA Certificates
TO/EMP. Orders
0
+
0
+
Total
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
148,436,336
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
92,282,860
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:
Printed: 10/5/2015
SD158 AFR.xlsm
0
+
Page 4
A B
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
Page 4
C
D
E
F
G
H
I
K
L
M
N
O
PQ
ESTIMATED FINANCIAL PROFILE SUMMARY
(Go to the following website for reference to the Financial Profile)
www.isbe.net/sfms/p/profile.htm
District Name:
District Code:
County Name:
Huntley Community School District 158
44-063-1580-22
McHenry
Total
Ratio
Score
4
Funds 10, 20, 40, 70 + (50 & 80 if negative)
Funds 10, 20, 40, & 70,
Minus Funds 10 & 20
32,734,849.00
87,894,908.00
0.00
0.372
Weight
Value
0.35
1.40
Total
Ratio
Score
4
Funds 10, 20 & 40
Funds 10, 20, 40 & 70,
Minus Funds 10 & 20
85,731,718.00
87,894,908.00
0.00
0.975
1. Fund Balance to Revenue Ratio:
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)
2. Expenditures to Revenue Ratio:
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:
0
3. Days Cash on Hand:
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)
Total
Funds 10, 20 40 & 70
Funds 10, 20, 40 divided by 360
42,325,903.00
238,143.66
4. Percent of Short-Term Borrowing Maximum Remaining:
Tax Anticipation Warrants Borrowed (P25, Cell F6-7 & F11)
EAV x 85% x Combined Tax Rates (P3, Cell J7 and J10)
Total
Funds 10, 20 & 40
(.85 x EAV) x Sum of Combined Tax Rates
0.00
43,437,527.23
5. Percent of Long-Term Debt Margin Remaining:
Total
Long-Term Debt Outstanding (P3, Cell H37)
Total Long-Term Debt Allowed (P3, Cell H31)
92,282,860.00
148,436,335.56
Days
177.73
Adjustment
Weight
Value
0
0.35
1.40
Score
3
Weight
Value
0.10
0.30
Percent
Score
4
100.00
Weight
Value
0.10
0.40
Percent
37.83
Score
2
Weight
Value
0.10
0.20
Total Profile Score:
3.70 *
Estimated 2016 Financial Profile Designation: RECOGNITION
*
Printed: 10/5/2015
SD158 AFR.xlsm
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.
Page 5
A
1
ASSETS
2
3
4
5
6
7
8
9
10
11
12
13
CURRENT ASSETS (100)
14
15
16
17
18
19
20
21
22
23
CAPITAL ASSETS (200)
24
25
26
27
28
29
30
31
32
33
34
CURRENT LIABILITIES (400)
35
36
37
38
39
40
41
LONG-TERM LIABILITIES (500)
Page 5
BASIC FINANCIAL STATEMENTS
STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS
STATEMENT OF POSITION AS OF JUNE 30, 2015
Cash (Accounts 111 through 115)
Investments
B
Acct.
#
1
C
D
E
F
G
H
I
J
K
(10)
(20)
(30)
(40)
(50)
(60)
(70)
(80)
(90)
Transportation
Municipal
Retirement/Social
Security
Capital Projects
Working Cash
Tort
Fire Prevention &
Safety
Educational
Operations &
Maintenance
Debt Services
26,944,229
3,438,255
4,529,245
9,219,132
1,351,860
20,871,150
3,354,713
4,200,271
2,052,968
1,209,099
1,905,838
226,844
135,190
16,110
16,660,367
2,724,287
30,012
120
Taxes Receivable
130
Interfund Receivables
140
Intergovernmental Accounts Receivable
150
Other Receivables
160
Inventory
170
Prepaid Items
180
Other Current Assets (Describe & Itemize)
190
Total Current Assets
Works of Art & Historical Treasures
210
Land
220
Building & Building Improvements
230
Site Improvements & Infrastructure
240
Capitalized Equipment
250
Construction in Progress
260
Amount Available in Debt Service Funds
340
Amount to be Provided for Payment on Long-Term Debt
350
176,931
617,255
2,586
330,921
50,124,992
6,944,268
3,148,835
167,862
9,060,437
270,206
11,891,941
2,560,959
16,930,573
2,892,149
3,320,308
209,846
147,169
1,769,337
6,120,754
10,193
2,438
20,866,028
3,277,270
4,086,203
1,999,518
1,176,324
30,135,617
6,607,771
4,086,203
2,211,802
1,323,493
1,769,656
163,311
19,989,375
336,497
4,974,234
9,680,139
1,237,466
15,160,917
2,728,838
50,124,992
6,944,268
9,060,437
11,891,941
2,560,959
16,930,573
2,892,149
0
30,012
0
0
Total Capital Assets
Interfund Payables
410
Intergovernmental Accounts Payable
420
Other Payables
430
Contracts Payable
440
Loans Payable
460
Salaries & Benefits Payable
470
Payroll Deductions & Withholdings
480
Deferred Revenues & Other Current Liabilities
490
Due to Activity Fund Organizations
493
Total Current Liabilities
Long-Term Debt Payable (General Obligation, Revenue, Other)
319
163,311
511
Total Long-Term Liabilities
Reserved Fund Balance
714
Unreserved Fund Balance
730
30,012
Investment in General Fixed Assets
Total Liabilities and Fund Balance
Printed: 10/5/2015 SD158 AFR.xlsm
0
30,012
Page 6
BASIC FINANCIAL STATEMENTS
STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS
STATEMENT OF POSITION AS OF JUNE 30, 2015
A
B
L
ASSETS
Acct.
#
Agency Fund
1
2
3
4
5
6
7
8
9
10
11
12
13
CURRENT ASSETS (100)
14
15
16
17
18
19
20
21
22
23
CAPITAL ASSETS (200)
24
25
26
27
28
29
30
31
32
33
34
CURRENT LIABILITIES (400)
35
36
37
38
39
40
41
LONG-TERM LIABILITIES (500)
Cash (Accounts 111 through 115)
Investments
General Fixed
Assets
120
Taxes Receivable
130
Interfund Receivables
140
Intergovernmental Accounts Receivable
150
Other Receivables
160
Inventory
170
Prepaid Items
180
Other Current Assets (Describe & Itemize)
190
856,349
Total Current Assets
Works of Art & Historical Treasures
210
Land
220
Building & Building Improvements
230
Site Improvements & Infrastructure
240
Capitalized Equipment
250
Construction in Progress
260
Amount Available in Debt Service Funds
340
Amount to be Provided for Payment on Long-Term Debt
350
10,899,723
193,696,395
18,537,746
9,885,448
4,454,380
237,473,692
Total Capital Assets
Interfund Payables
410
Intergovernmental Accounts Payable
420
Other Payables
430
Contracts Payable
440
Loans Payable
460
Salaries & Benefits Payable
470
Payroll Deductions & Withholdings
480
Deferred Revenues & Other Current Liabilities
490
Due to Activity Fund Organizations
493
Total Current Liabilities
92,282,860
92,282,860
511
Reserved Fund Balance
714
Unreserved Fund Balance
730
Investment in General Fixed Assets
Printed: 10/5/2015 SD158 AFR.xlsm
4,974,234
87,308,626
92,282,860
856,349
856,349
Total Long-Term Liabilities
Total Liabilities and Fund Balance
General LongTerm Debt
856,349
1
Long-Term Debt Payable (General Obligation, Revenue, Other)
M
N
Account Groups
856,349
237,473,692
237,473,692
92,282,860
Page 6
Page 7
A
B
1
Acct
#
Description
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Page 7
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
C
D
E
F
G
H
I
J
K
(10)
(20)
(30)
(40)
(50)
(60)
(70)
(80)
(90)
Educational
Operations &
Maintenance
Debt Services
Transportation
Municipal
Retirement/ Social
Security
Capital Projects
Working Cash
Tort
Fire Prevention &
Safety
RECEIPTS/REVENUES
Local Sources
Flow-Through Receipts/Revenues from One District to
Another District
State Sources
1000
2000
Federal Sources
4000
3000
Total Direct Receipts/Revenues
Receipts/Revenues for "On Behalf" Payments
2
3998
Total Receipts/Revenues
47,688,470
6,969,471
8,449,708
4,231,161
2,562,346
988,956
339,948
0
21
0
19,783,195
3,390,371
70,862,036
0
2,963,690
0
9,933,161
0
0
8,449,708
0
2,528,602
0
6,759,763
0
0
0
2,562,346
21,826
0
1,010,782
0
0
339,948
0
0
0
0
0
21
20,514,818
91,376,854
9,933,161
8,449,708
6,759,763
2,562,346
1,010,782
339,948
0
21
44,226,336
23,036,334
4,686
2,621,046
0
69,888,402
10,945,957
0
0
0
10,945,957
868,222
1,583,568
0
0
0
2,451,790
0
0
0
15,986,794
15,986,794
4,700,101
0
0
197,258
4,897,359
17,439,072
0
0
0
0
0
20,514,818
90,403,220
0
10,945,957
0
15,986,794
0
4,897,359
0
2,451,790
0
17,439,072
0
0
0
0
(1,012,796)
(7,537,086)
1,862,404
110,556
339,948
0
21
0
0
0
DISBURSEMENTS/EXPENDITURES
Instruction
1000
Support Services
2000
Community Services
3000
Payments to Other Districts & Govermental Units
4000
Debt Service
5000
Total Direct Disbursements/Expenditures
Disbursements/Expenditures for "On Behalf" Payments
Total Disbursements/Expenditures
2
4180
17,439,072
0
Excess of Direct Receipts/Revenues Over (Under) Direct
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
Disbursements/Expenditures
3
973,634
(16,428,290)
OTHER SOURCES/USES OF FUNDS
OTHER SOURCES OF FUNDS (7000)
PERMANENT TRANSFER FROM VARIOUS FUNDS
12
Abolishment of the Working Cash Fund
12
7110
Abatement of the Working Cash Fund
Transfer of Working Cash Fund Interest
7110
Transfer Among Funds
7130
Transfer of Interest
7140
Transfer from Capital Project Fund to O&M Fund
Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds
7150
7160
7120
4
to O&M Fund
Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds 7170
5
to Debt Service Fund
SALE OF BONDS (7200)
Principal on Bonds Sold
7210
Premium on Bonds Sold
7220
Accrued Interest on Bonds Sold
9,120,000
580,570
7230
6
Sale or Compensation for Fixed Assets
Transfer to Debt Service to Pay Principal on Capital Leases
7300
Transfer to Debt Service to Pay Interest on Capital Leases
7500
Transfer to Debt Service to Pay Principal on Revenue Bonds
7600
Transfer to Debt Service Fund to Pay Interest on Revenue Bonds
7700
Transfer to Capital Projects Fund
7800
ISBE Loan Proceeds
7900
Other Sources Not Classified Elsewhere
7990
Total Other Sources of Funds
OTHER USES OF FUNDS (8000)
Printed: 10/5/2015 SD158 AFR.xlsm
45,362
5,766
150,000
6,109
7400
0
37,037
37,037
0
812,094
10,719,901
274,833
274,833
0
0
Page 8
A
B
1
Acct
#
Description
2
46
47
48
49
50
51
Abolishment or Abatement of the Working Cash Fund
Transfer of Working Cash Fund Interest
Transfer Among Funds
12
12
D
E
F
G
H
I
J
K
(20)
(30)
(40)
(50)
(60)
(70)
(80)
(90)
Educational
Operations &
Maintenance
Debt Services
Transportation
Municipal
Retirement/ Social
Security
Capital Projects
Working Cash
Tort
Fire Prevention &
Safety
8110
0
8120
0
8130
Transfer of Interest
8140
Transfer from Capital Project Fund to O&M Fund
Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to
8150
4
O&M Fund
Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds
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
to Debt Service Fund
80
81
C
(10)
PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8100)
52
78
79
Page 8
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
5
8410
Grants/Reimbursements Pledged to Pay Principal on Capital Leases
8420
Other Revenues Pledged to Pay Principal on Capital Leases
8430
Fund Balance Transfers Pledged to Pay Principal on Capital Leases
8440
Taxes Pledged to Pay Interest on Capital Leases
8510
Grants/Reimbursements Pledged to Pay Interest on Capital Leases
8520
Other Revenues Pledged to Pay Interest on Capital Leases
8530
Fund Balance Transfers Pledged to Pay Interest on Capital Leases
8540
Taxes Pledged to Pay Principal on Revenue Bonds
8610
Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds
8620
Other Revenues Pledged to Pay Principal on Revenue Bonds
8630
Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds
8640
Taxes Pledged to Pay Interest on Revenue Bonds
8710
Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds
8720
Other Revenues Pledged to Pay Interest on Revenue Bonds
8730
Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds
8740
Taxes Transferred to Pay for Capital Projects
8810
Grants/Reimbursements Pledged to Pay for Capital Projects
8820
Other Revenues Pledged to Pay for Capital Projects
8830
Fund Balance Transfers Pledged to Pay for Capital Projects
8840
Transfer to Debt Service Fund to Pay Principal on ISBE Loans
8910
Other Uses Not Classified Elsewhere
8990
Total Other Sources/Uses of Funds
Excess of Receipts/Revenues and Other Sources of Funds (Over/Under)
Expenditures/Disbursements and Other Uses of Funds
Fund Balances - July 1, 2014
0
8170
Taxes Pledged to Pay Principal on Capital Leases
Total Other Uses of Funds
0
8160
0
45,362
5,766
150,000
6,109
3,026,917
812,094
51,128
156,109
3,026,917
0
0
812,094
0
0
0
(14,091)
(156,109)
7,692,984
274,833
0
(812,094)
0
0
0
(17,240,384)
339,948
0
155,898
2,137,237
110,556
19,029,832
959,543
(1,168,905)
1,505,402
4,818,336
7,542,902
1,126,910
32,401,301
2,388,890
19,989,375
336,497
4,974,234
9,680,139
1,237,466
15,160,917
2,728,838
21
29,991
Other Changes in Fund Balances - Increases (Decreases)
(Describe & Itemize)
Fund Balances - June 30, 2015
Printed: 10/5/2015 SD158 AFR.xlsm
0
30,012
Page 9
A
B
1
Acct
#
Description
2
3
4
5
6
7
8
9
10
11
12
Page 9
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2015
C
D
E
F
G
H
I
J
K
(10)
(20)
(30)
(40)
(60)
(70)
(80)
(90)
Educational
Operations &
Maintenance
Debt Services
Transportation
(50)
Municipal
Retirement/
Social Security
Capital Projects
Working Cash
Tort
Fire Prevention
& Safety
RECEIPTS/REVENUES FROM LOCAL SOURCES (1000)
AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY
Designated Purposes Levies (1110-1120)
7
39,654,953
8
FICA/Medicare Only Purposes Levies
1140
1150
Area Vocational Construction Purposes Levy
1160
Summer School Purposes Levy
1170
Other Tax Levies (Describe & Itemize)
1190
PAYMENTS IN LIEU OF TAXES
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
TUITION
41
42
43
44
45
46
47
48
49
50
51
52
TRANSPORTATION FEES
Mobile Home Privilege Tax
4,136,432
1,005,562
338,217
1,430,658
6,759,220
8,447,433
4,136,432
2,436,220
0
338,217
0
0
0
0
0
0
1210
Payments from Local Housing Authorities
1220
9
Corporate Personal Property Replacement Taxes
Other Payments in Lieu of Taxes (Describe & Itemize)
1230
1290
381,419
381,419
Total Payments in Lieu of Taxes
Regular - Tuition from Pupils or Parents (In State)
1311
Regular - Tuition from Other Districts (In State)
1312
Regular - Tuition from Other Sources (In State)
1313
Regular - Tuition from Other Sources (Out of State)
1314
Summer Sch - Tuition from Pupils or Parents (In State)
1321
Summer Sch - Tuition from Other Districts (In State)
1322
Summer Sch - Tuition from Other Sources (In State)
1323
Summer Sch - Tuition from Other Sources (Out of State)
1324
CTE - Tuition from Pupils or Parents (In State)
1331
CTE - Tuition from Other Districts (In State)
1332
CTE - Tuition from Other Sources (In State)
1333
CTE - Tuition from Other Sources (Out of State)
1334
Special Ed - Tuition from Pupils or Parents (In State)
1341
Special Ed - Tuition from Other Districts (In State)
1342
Special Ed - Tuition from Other Sources (In State)
1343
Special Ed - Tuition from Other Sources (Out of State)
1344
Adult - Tuition from Pupils or Parents (In State)
1351
Adult - Tuition from Other Districts (In State)
1352
Adult - Tuition from Other Sources (In State)
1353
Adult - Tuition from Other Sources (Out of State)
1354
125,344
0
0
0
183,605
77,118
260,723
Total Tuition
Regular -Transp Fees from Pupils or Parents (In State)
1411
Regular - Transp Fees from Other Districts (In State)
1412
Regular - Transp Fees from Other Sources (In State)
1413
Regular - Transp Fees from Co-curricular Activities (In State)
1415
Regular Transp Fees from Other Sources (Out of State)
1416
Summer Sch - Transp. Fees from Pupils or Parents (In State)
1421
Summer Sch - Transp. Fees from Other Districts (In State)
1422
Summer Sch - Transp. Fees from Other Sources (In State)
1423
Summer Sch - Transp. Fees from Other Sources (Out of State)
CTE - Transp Fees from Pupils or Parents (In State)
1424
1431
CTE - Transp Fees from Other Districts (In State)
1432
Printed: 10/5/2015 SD158 AFR.xlsm
8,447,433
2,542,038
42,196,991
Total Ad Valorem Taxes Levied By District
13
14
15
16
17
18
6,759,220
1130
Leasing Purposes Levy
Special Education Purposes Levy
81,235
4,950
125,344
Page 10
A
B
1
Description
2
53
54
55
56
57
58
59
60
61
62
63
Acct
#
CTE - Transp Fees from Other Sources (In State)
1433
CTE - Transp Fees from Other Sources (Out of State)
1434
Special Ed - Transp Fees from Pupils or Parents (In State)
1441
Special Ed - Transp Fees from Other Districts (In State)
1442
Special Ed - Transp Fees from Other Sources (In State)
1443
Special Ed - Transp Fees from Other Sources (Out of State)
1444
Adult - Transp Fees from Pupils or Parents (In State)
1451
Adult - Transp Fees from Other Districts (In State)
1452
Adult - Transp Fees from Other Sources (In State)
1453
Adult - Transp Fees from Other Sources (Out of State)
1454
C
D
E
F
G
H
I
J
K
(10)
(20)
(30)
(40)
(60)
(70)
(80)
(90)
Educational
Operations &
Maintenance
Debt Services
Transportation
(50)
Municipal
Retirement/
Social Security
Capital Projects
Working Cash
Tort
Fire Prevention
& Safety
86,185
Total Transportation Fees
64
65
66
67
EARNINGS ON INVESTMENTS
68
69
70
71
72
73
74
75
FOOD SERVICE
76
77
78
79
80
81
82
DISTRICT/SCHOOL ACTIVITY INCOME
83
84
85
86
87
88
89
90
91
92
93
TEXTBOOK INCOME
94
95
96
97
98
99
100
101
102
103
Page 10
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2015
Interest on Investments
1510
Gain or Loss on Sale of Investments
1520
Total Earnings on Investments
Sales to Pupils - Lunch
1611
Sales to Pupils - Breakfast
1612
Sales to Pupils - A la Carte
1613
Sales to Pupils - Other (Describe & Itemize)
1614
Sales to Adults
1620
Other Food Service (Describe & Itemize)
1690
Total Food Service
Admissions - Athletic
1711
Admissions - Other (Describe & Itemize)
1719
Fees
1720
Book Store Sales
1730
Other District/School Activity Revenue (Describe & Itemize)
1790
Total District/School Activity Income
Rentals - Regular Textbooks
1811
Rentals - Summer School Textbooks
1812
Rentals - Adult/Continuing Education Textbooks
1813
Rentals - Other (Describe & Itemize)
1819
Sales - Regular Textbooks
1821
Sales - Summer School Textbooks
1822
Sales - Adult/Continuing Education Textbooks
1823
Sales - Other (Describe & Itemize)
1829
Other (Describe & Itemize)
1890
34,891
1,506
2,275
5,202
782
67,203
1,731
34,891
1,506
2,275
5,202
782
67,203
1,731
2,295,291
55,097
30,583
29,156
2,410,127
72,753
446,366
519,119
0
1,224,292
1,224,292
Total Textbook Income
OTHER REVENUE FROM LOCAL SOURCES
Rentals
1910
Contributions and Donations from Private Sources
1920
Impact Fees from Municipal or County Governments
1930
Services Provided Other Districts
1940
Refund of Prior Years' Expenditures
1950
Payments of Surplus Moneys from TIF Districts
1960
Drivers' Education Fees
1970
Proceeds from Vendors' Contracts
1980
School Facility Occupation Tax Proceeds
1983
Printed: 10/5/2015 SD158 AFR.xlsm
2,330
300,000
116,831
47,625
156,054
107
921,753
21
0
21
Page 11
A
B
1
Description
2
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
Page 11
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2015
Acct
#
Payment from Other Districts
1991
Sale of Vocational Projects
1992
Other Local Fees (Describe & Itemize)
1993
Other Local Revenues (Describe & Itemize)
1999
Total Other Revenue from Local Sources
Total Receipts/Revenues from Local Sources
1000
C
D
E
F
G
H
I
J
K
(10)
(20)
(30)
(40)
(60)
(70)
(80)
(90)
Educational
Operations &
Maintenance
Debt Services
Transportation
(50)
Municipal
Retirement/
Social Security
Capital Projects
Working Cash
Tort
Fire Prevention
& Safety
194,122
660,908
52,584
208,745
0
3,342
3,342
0
921,753
0
0
0
47,688,470
6,969,471
8,449,708
4,231,161
2,562,346
988,956
339,948
0
21
0
0
0
0
14,832,697
2,750,000
14,832,697
2,750,000
0
0
0
0
FLOW-THROUGH RECEIPTS/REVENUES FROM
ONE DISTRICT TO ANOTHER DISTRICT (2000)
Flow-through Revenue from State Sources
2100
Flow-through Revenue from Federal Sources
2200
Other Flow-Through (Describe & Itemize)
Total Flow-Through Receipts/Revenues from One District to Another
District
2300
2000
RECEIPTS/REVENUES FROM STATE SOURCES (3000)
UNRESTRICTED GRANTS-IN-AID
General State Aid- Sec. 18-8.05
3001
General State Aid - Hold Harmless/Supplemental
3002
Reorganization Incentives (Accounts 3005-3021)
Other Unrestricted Grants-In-Aid from State Sources
(Describe & Itemize)
3005
3099
Total Unrestricted Grants-In-Aid
0
RESTRICTED GRANTS-IN-AID
SPECIAL EDUCATION
Special Education - Private Facility Tuition
3100
Special Education - Funding for Children Requiring Sp ED Services
3105
Special Education - Personnel
3110
Special Education - Orphanage - Individual
3120
Special Education - Orphanage - Summer Individual
3130
Special Education - Summer School
3145
Special Education - Other (Describe & Itemize)
3199
1,138,025
1,096,930
1,867,839
21,587
38,356
4,162,737
Total Special Education
0
0
CAREER AND TECHNICAL EDUCATION (CTE)
CTE - Technical Education - Tech Prep
3200
CTE - Secondary Program Improvement (CTEI)
3220
CTE - WECEP
3225
CTE - Agriculture Education
3235
CTE - Instructor Practicum
3240
CTE - Student Organizations
3270
CTE - Other (Describe & Itemize)
3299
33,185
33,185
Total Career and Technical Education
0
0
BILINGUAL EDUCATION
Bilingual Ed - Downstate - TPI and TBE
3305
Bilingual Education Downstate - Transitional Bilingual Education
3310
Total Bilingual Ed
State Free Lunch & Breakfast
3360
School Breakfast Initiative
3365
Driver Education
3370
Adult Ed (from ICCB)
3410
Adult Ed - Other (Describe & Itemize)
3499
Printed: 10/5/2015 SD158 AFR.xlsm
50,172
50,172
5,100
53,223
0
0
Page 12
A
B
1
Description
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
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
Page 12
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2015
Acct
#
C
D
E
F
G
H
I
J
K
(10)
(20)
(30)
(40)
(60)
(70)
(80)
(90)
Educational
Operations &
Maintenance
Debt Services
Transportation
(50)
Municipal
Retirement/
Social Security
Capital Projects
Working Cash
Tort
Fire Prevention
& Safety
TRANSPORTATION
Transportation - Regular and Vocational
3500
Transportation - Special Education
3510
Transportation - Other (Describe & Itemize)
3599
1,482,537
1,046,065
0
Total Transportation
Learning Improvement - Change Grants
3610
Scientific Literacy
3660
Truant Alternative/Optional Education
3695
Early Childhood - Block Grant
3705
Reading Improvement Block Grant
3715
Reading Improvement Block Grant - Reading Recovery
3720
Continued Reading Improvement Block Grant
3725
Continued Reading Improvement Block Grant (2% Set Aside)
3726
Chicago General Education Block Grant
3766
Chicago Educational Services Block Grant
3767
School Safety & Educational Improvement Block Grant
3775
Technology - Technology for Success
3780
State Charter Schools
3815
Extended Learning Opportunities - Summer Bridges
3825
Infrastructure Improvements - Planning/Construction
3920
School Infrastructure - Maintenance Projects
3925
Other Restricted Revenue from State Sources (Describe & Itemize)
Total Restricted Grants-In-Aid
3999
Total Receipts from State Sources
3000
0
2,528,602
0
222,783
423,298
4,950,498
19,783,195
213,690
213,690
2,963,690
0
0
2,528,602
2,528,602
0
0
21,826
21,826
21,826
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
RECEIPTS/REVENUES FROM FEDERAL SOURCES (4000)
UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT
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
Head Start
4045
Construction (Impact Aid)
4050
MAGNET
Other Restricted Grants-In-Aid Received Directly from the Federal Govt
(Describe & Itemize)
Total Restricted Grants-In-Aid Received Directly from Federal Govt
4060
4090
RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT THRU
THE STATE
TITLE VI
Title VI - Innovation and Flexibility Formula
4100
Title VI - District Projects
4105
Title VI - Rural Education Initiative (REI)
4107
Title V - Other (Describe & Itemize)
4199
Total Title V
FOOD SERVICE
Breakfast Start-Up Expansion
4200
National School Lunch Program
4210
Special Milk Program
4215
Printed: 10/5/2015 SD158 AFR.xlsm
725,256
0
Page 13
A
B
1
Description
2
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
Page 13
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2015
Acct
#
School Breakfast Program
4220
Summer Food Service Program
4225
Child Adult Care Food Program
4226
Fresh Fruits & Vegetables
4240
Food Service - Other (Describe & Itemize)
4299
C
D
E
F
G
H
I
J
K
(10)
(20)
(30)
(40)
(60)
(70)
(80)
(90)
Educational
Operations &
Maintenance
Debt Services
Transportation
(50)
Municipal
Retirement/
Social Security
Capital Projects
Working Cash
Tort
Fire Prevention
& Safety
30,321
755,577
Total Food Service
0
TITLE I
Title I - Low Income
4300
Title I - Low Income - Neglected, Private
4305
Title I - Comprehensive School Reform
4332
Title I - Reading First
4334
Title I - Even Start
4335
Title I - Reading First SEA Funds
4337
Title I - Migrant Education
4340
Title I - Other (Describe & Itemize)
4399
Total Title I
212
213
214
215
216
TITLE IV
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
247
FEDERAL - SPECIAL EDUCATION
Title IV - Safe & Drug Free Schools - Formula
4400
Title IV - 21st Century Comm Learning Centers
4421
Title IV - Other (Describe & Itemize)
4499
Total Title IV
Fed - Spec Education - Preschool Flow-Through
4600
Fed - Spec Education - Preschool Discretionary
Fed - Spec Education - IDEA - Flow Through
4605
4620
Fed - Spec Education - IDEA - Room & Board
4625
Fed - Spec Education - IDEA - Discretionary
4630
4699
Fed - Spec Education - IDEA - Other (Describe & Itemize)
331,710
331,710
0
0
0
0
0
0
0
0
0
0
1,164,898
256,952
1,421,850
Total Federal - Special Education
CTE - PERKINS
CTE - Perkins - Title IIIE - Tech Prep
4770
CTE - Other (Describe & Itemize)
Total CTE - Perkins
4799
Federal - Adult Education
4810
ARRA - General State Aid - Education Stabilization
4850
ARRA - Title I - Low Income
4851
ARRA - Title I - Neglected, Private
4852
ARRA - Title I - Delinquent, Private
4853
ARRA - Title I - School Improvement (Part A)
4854
ARRA - Title I - School Improvement (Section 1003g)
4855
ARRA - IDEA - Part B - Preschool
4856
ARRA - IDEA - Part B - Flow-Through
4857
ARRA - Title IID - Technology-Formula
4860
ARRA - Title IID - Technology-Competitive
4861
ARRA - McKinney - Vento Homeless Education
4862
ARRA - Child Nutrition Equipment Assistance
4863
Impact Aid Formula Grants
4864
Impact Aid Competitive Grants
4865
Qualified Zone Academy Bond Tax Credits
4866
Qualified School Construction Bond Credits
4867
Build America Bond Tax Credits
4868
Build America Bond Interest Reimbursement
4869
Printed: 10/5/2015 SD158 AFR.xlsm
33,744
33,744
0
0
Page 14
A
B
1
Description
2
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
273
274
275
Page 14
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2015
Acct
#
ARRA - General State Aid - Other Govt Services Stabilization
4870
Other ARRA Funds - II
4871
Other ARRA Funds - III
4872
Other ARRA Funds - IV
4873
Other ARRA Funds - V
4874
ARRA - Early Childhood
4875
Other ARRA Funds VII
4876
Other ARRA Funds VIII
4877
Other ARRA Funds IX
4878
Other ARRA Funds X
4879
Other ARRA Funds Ed Job Fund Program
4880
Race to the Top Program
4901
Race to the Top - Preschool Expansion Grant
4902
Advanced Placement Fee/International Baccalaureate
4904
Title III - Immigrant Education Program (IEP)
4905
Title III - Language Inst Program - Limited Eng (LIPLEP)
4909
Learn & Serve America
4910
McKinney Education for Homeless Children
4920
Title II - Eisenhower Professional Development Formula
4930
Title II - Teacher Quality
4932
Federal Charter Schools
4960
Medicaid Matching Funds - Administrative Outreach
4991
Medicaid Matching Funds - Fee-for-Service Program
Other Restricted Revenue from Federal Sources (Describe & Itemize)
4992
4999
Total Restricted Grants-In-Aid Received from the Federal Govt
Thru the State
Total Direct Receipts/Revenues
Printed: 10/5/2015 SD158 AFR.xlsm
D
E
F
G
H
I
J
K
(20)
(30)
(40)
(60)
(70)
(80)
(90)
Educational
Operations &
Maintenance
Debt Services
Transportation
(50)
Municipal
Retirement/
Social Security
Capital Projects
Working Cash
Tort
Fire Prevention
& Safety
0
Total Stimulus Programs
Total Receipts/Revenues from Federal Sources
C
(10)
4000
0
0
0
0
0
0
0
3,390,371
0
0
0
0
0
3,390,371
0
0
0
0
0
0
0
0
0
0
70,862,036
9,933,161
8,449,708
6,759,763
2,562,346
1,010,782
339,948
0
21
22,413
39,928
172,898
549,275
62,976
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2015
Page 15
A
B
1
2
Description
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
SUPPORT
SERVICES (ED)
34
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
52
53
Tort Immunity Services
Total Support Services - General Administration
Printed: 10/5/2015 SD158 AFR.xlsm
Funct
#
C
D
E
F
G
H
I
J
K
(100)
(200)
(300)
(400)
(500)
(600)
(700)
(800)
(900)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
1,207
94,622
26,281,771
4,833,981
418,825
560,777
1,088,396
6,615,080
139,025
967,657
12,841
114,496
18,336
146,369
5,127
350,084
1,031,148
307,579
57,911
131,704
335,473
58,275
25,081
696
24,583
9,760
71,082
31,983
175,171
6,000
1,561
3,206
3,232
36,460
125,778
74,458
3,000
10,364
4,302
1000
36,199,146
6,130,140
767,315
984,971
2110
950,504
735,308
1,254,443
495,788
1,204,242
436,050
5,076,335
140,000
88,088
135,693
81,541
130,277
8,224
5,389
208,855
34,696
12,490
33,191
302,845
7,483
8,167
21,640
8,345
6,611
476,013
952,233
86,363
123,012
1,428,246
209,375
636,424
23,173
195,265
854,862
852,200
121,806
9,210
983,216
2320
595,169
192,610
103,349
439,284
12,094
2330
2360 2370
2300
4,286
4,362
1,496
595,169
295,959
451,378
10,144
1100
Page 15
1200
1225
31,456,838
0
0
1,106,211
836,952
1,620,631
620,370
1,353,620
469,241
6,007,025
1,172,506
726,634
1,836,895
911,953
1,468,889
472,135
6,589,012
0
2,057,719
1,238,483
204,475
3,500,677
2,945,464
1,526,571
258,000
4,730,035
681,113
719,707
1,496
800,842
714,274
4,000
0
1,402,316
1,519,116
999
16,304
1250
1275
1300
1400
1500
1600
1650
1700
1800
12,184
6,114
10,337
2,997
1900
1910
1911
1912
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
2120
2130
2140
2150
2190
2100
2210
2220
575,599
2230
2200
2310
52,246
6,114
0
0
11,544
127,106
0
0
2,319
4,400
18,259
2,319
22,659
44,933
4,733
0
49,666
0
Budget
32,191,183
0
1,259,597
7,859,906
5,127
0
0
0
488,986
1,373,629
388,733
87,055
155,034
417,086
0
0
0
0
0
0
0
0
0
0
0
0
0
0
44,226,336
1115
1125
L
0
1,330,552
8,112,475
2,428
645,796
1,296,019
293,854
105,928
84,204
469,936
43,798,030
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2015
Page 16
A
B
1
2
54
55
56
57
58
59
60
61
62
63
64
65
66
67
Description
84
85
86
87
88
89
90
91
92
93
94
95
C
D
E
F
G
H
I
J
K
(100)
(200)
(300)
(400)
(500)
(600)
(700)
(800)
(900)
L
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
Budget
SUPPORT SERVICES - SCHOOL ADMINISTRATION
2410
2490
3,097,655
621,256
24,752
237,345
2400
3,097,655
621,256
24,752
237,345
Direction of Business Support Services
2510
Fiscal Services
2520
141,366
247,878
23,417
49,206
846
377,651
8,544
2,682
Operation & Maintenance of Plant Services
2540
Pupil Transportation Services
2550
Food Services
2560
766,350
127,300
18,170
94,263
2,681
1,163,539
3,022
48,401
Internal Services
2570
Total Support Services - Business
2500
1,155,594
199,923
490,930
1,174,764
5,704
48,401
Office of the Principal Services
Other Support Services - School Admin (Describe &
Itemize)
Total Support Services - School Administration
6,658
0
6,658
0
3,707,419
0
3,987,666
0
3,987,666
172,554
784,831
0
165,629
685,961
0
20,851
2,202,875
0
3,075,316
3,707,419
SUPPORT SERVICES - BUSINESS
0
18,464
2,673,840
3,649,689
SUPPORT SERVICES - CENTRAL
Direction of Central Support Services
Planning, Research, Development, & Evaluation Services
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
83
Funct
#
Page 16
Other Payments to In-State Govt. Units (Describe &
Itemize)
2620
2630
2640
2660
2600
33,896
363,260
1,155,776
1,552,932
8,651
63,372
88,234
160,257
75,428
23,448
551,723
650,599
673
11,369
2,602,402
2,614,444
2,775,366
8,923
5,081,082
176
4,510
2900
2000
3000
12,905,931
2,062,369
36,058
36,058
907
2,177
3,084
0
0
0
118,648
462,356
4,436,370
5,017,374
37,037
73,095
67,431
71,060
0
45,960
23,036,334
65,034
25,516,713
4,686
2,844
4110
4120
148,568
318,815
4130
4140
4170
4190
0
467,383
0
0
0
144,422
1,258,367
3,853,619
5,256,408
885,365
0
Total Payments to Dist & Other Govt Units
(In-State)
4100
Payments for Regular Programs - Tuition
4210
Payments for Special Education Programs - Tuition
4220
Payments for Adult/Continuing Education Programs Tuition
4230
Payments for CTE Programs - Tuition
4240
Payments for Community College Programs - Tuition
4270
Payments for Other Programs - Tuition
4280
Other Payments to In-State Govt Units
4290
Total Payments to Other District & Govt Units -Tuition
(In State)
4200
Payments for Regular Programs - Transfers
4310
Payments for Special Education Programs - Transfers
4320
Payments for Adult/Continuing Ed Programs - Transfers
4330
Printed: 10/5/2015 SD158 AFR.xlsm
0
2610
148,568
318,815
49,676
2,103,987
467,383
49,676
2,103,987
885,365
16,776
2,150,000
0
0
0
0
0
2,153,663
2,153,663
0
0
0
2,166,776
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2015
Page 17
A
B
1
2
96
97
98
99
Description
C
D
E
F
G
H
I
J
K
(100)
(200)
(300)
(400)
(500)
(600)
(700)
(800)
(900)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
L
Budget
Payments for CTE Programs - Transfers
4340
Payments for Community College Program - Transfers
4370
0
0
Payments for Other Programs - Transfers
4380
0
Other Payments to In-State Govt Units - Transfers
4390
0
Total Payments to Other District & Govt Units Transfers (In-State)
4300
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
115
116
Funct
#
Page 17
0
0
148,568
2,472,478
0
0
2,621,046
4400
4000
0
0
0
0
0
0
0
0
5110
5120
5130
5140
5150
0
5100
5200
0
5000
49,105,077
Printed: 10/5/2015 SD158 AFR.xlsm
0
0
8,192,509
3,691,425
6,070,563
79,209
2,551,453
198,166
0
69,888,402
72,369,728
973,634
20 - OPERATIONS & MAINTENANCE FUND (O&M)
117
SUPPORT
SERVICES (O&M)
118
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
Other Payments to In-State Govt. Units
3,052,141
6000
Excess (Deficiency) of Receipts/Revenues Over
Disbursements/Expenditures
(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
0
0
0
0
1,101,938
143,581
3,467,965
1,716,869
4,510,980
2,584
2,040
1,101,938
143,581
3,467,965
1,716,869
4,510,980
2,584
2,040
0
1,101,938
143,581
3,467,965
1,716,869
4,510,980
2,584
2,040
0
10,945,957
7,868,923
0
26,000
0
10,945,957
0
10,945,957
7,894,923
7,894,923
0
0
0
4190
4100
0
0
0
0
4400
4000
0
0
0
0
5000
5110
5120
0
0
0
0
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2015
Page 18
A
B
1
Description
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
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
162
163
Total Debt Services - Interest On Short-Term Debt
DEBT SERVICES - INTEREST ON LONG-TERM DEBT
DEBT SERVICES - PAYMENTS OF PRINCIPAL ON LONG-
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
169
170
C
D
E
F
G
H
I
J
K
(100)
(200)
(300)
(400)
(500)
(600)
(700)
(800)
(900)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
5130
5150
0
5100
5200
0
5000
Total Payments to Other Govt. Units (In-State)
Printed: 10/5/2015 SD158 AFR.xlsm
Budget
0
186,587
186,587
6000
1,101,938
143,581
3,467,965
1,716,869
4,510,980
2,584
2,040
0
10,945,957
(1,012,796)
8,081,510
0
4000
5000
0
0
0
0
0
5110
5120
5130
5140
5150
5100
0
4,306,852
0
4,306,852
0
6,538,903
0
11,555,362
124,580
15,986,794
11,555,362
124,580
15,986,794
2,148,980
20,000
8,707,883
0
15,986,794
15,986,794
8,707,883
5200
5300
5400
5000
6000
Excess (Deficiency) of Receipts/Revenues Over
Disbursements/Expenditures
Other Payments to In-State Govt. Units
(Describe & Itemize)
L
0
0
0
0
0
0
5140
11
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
187
188
Funct
#
Page 18
(7,537,086)
0
2190
2550
2,593,171
333,528
590,772
859,131
319,383
4,116
2,593,171
333,528
590,772
859,131
319,383
4,116
2900
2000
0
0
4,700,101
0
4,700,101
3000
0
4110
0
0
0
0
0
4120
4130
4140
4170
4190
4100
0
0
0
0
5,656,818
5,656,818
0
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2015
Page 19
A
B
1
Description
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
198
199
Total Debt Services - Interest On Short-Term Debt
DEBT SERVICES - INTEREST ON LONG-TERM DEBT
DEBT SERVICE - PAYMENTS OF PRINCIPAL ON LONG-
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
205
206
Funct
#
C
D
E
F
G
H
I
J
K
(100)
(200)
(300)
(400)
(500)
(600)
(700)
(800)
(900)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
0
4000
L
Budget
0
0
4400
0
0
0
0
0
0
0
5110
5120
5130
5140
5150
5100
5200
5300
11
0
16,922
0
16,922
0
0
180,336
180,336
0
197,258
0
4,897,359
5,656,818
5400
197,258
0
6000
2,593,171
333,528
Excess (Deficiency) of Receipts/Revenues Over
Disbursements/Expenditures
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
Printed: 10/5/2015 SD158 AFR.xlsm
Page 19
590,772
859,131
319,383
201,374
0
0
1,862,404
395,963
79,875
369,208
413,315
71,454
397,812
868,222
395,963
79,875
369,208
0
0
0
0
5,573
9,095
1,611
934
1,728
4,235
0
868,222
25,417
9,911
163,291
7,369
23,652
19,391
249,031
25,417
9,911
163,291
7,369
23,652
19,391
249,031
26,747
9,830
154,128
8,970
29,017
37,497
266,189
6,381
120,761
6,381
120,761
0
127,142
3,182
73,995
5,573
9,095
1,611
934
1,728
4,235
127,142
5,274
13,148
3,299
1,817
1,411
8,308
915,838
77,177
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2015
Page 20
A
B
1
2
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
Description
Funct
#
Page 20
C
D
E
F
G
H
I
J
K
(100)
(200)
(300)
(400)
(500)
(600)
(700)
(800)
(900)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
L
Budget
SUPPORT SERVICES - GENERAL ADMINISTRATION
Board of Education Services
2310
Executive Administration Services
2320
Service Area Administrative Services
2330
Claims Paid from Self Insurance Fund
2361
2362
Workers' Compensation or Workers' Occupation Disease
Acts Payments
Unemployment Insurance Payments
2363
Insurance Payments (Regular or Self-Insurance)
2364
Risk Management and Claims Services Payments
2365
Judgment and Settlements
Educational, Inspectional, Supervisory Services Related to
Loss Prevention or Reduction
Reciprocal Insurance Payments
2366
2367
43,599
0
43,599
0
0
40,830
0
0
0
0
0
Legal Services
2369
Total Support Services - General Administration
2300
43,599
0
0
0
43,599
Office of the Principal Services
Other Support Services - School Administration
(Describe & Itemize)
2410
2490
165,504
165,504
171,916
Total Support Services - School Administration
2400
165,504
0
165,504
171,916
Direction of Business Support Services
2510
Fiscal Services
2520
Facilities Acquisition & Construction Services
2530
Operation & Maintenance of Plant Services
2540
Pupil Transportation Services
2550
Food Services
2560
24,429
42,939
7,096
186,677
439,917
121,002
Internal Services
2570
Total Support Services - Business
2500
2368
40,830
SUPPORT SERVICES - SCHOOL ADMINISTRATION
SUPPORT SERVICES - BUSINESS
822,060
24,429
42,939
7,096
186,677
439,917
121,002
0
822,060
25,214
61,944
0
180,820
478,617
125,372
871,967
SUPPORT SERVICES - CENTRAL
Direction of Central Support Services
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
Printed: 10/5/2015 SD158 AFR.xlsm
0
2610
2620
2600
5,654
41,921
128,657
176,232
2900
2000
1,583,568
2630
2640
2660
0
5,654
41,921
128,657
176,232
0
1,583,568
3000
0
4120
0
0
0
4140
4000
5110
5120
5130
0
0
0
0
5,843
32,668
80,119
118,630
1,546,709
0
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2015
Page 21
A
B
1
Description
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
289
290
308
309
310
311
312
313
314
315
316
317
C
D
E
F
G
H
I
J
K
(100)
(200)
(300)
(400)
(500)
(600)
(700)
(800)
(900)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
Budget
0
0
0
2,451,790
2,462,547
5150
5000
L
0
0
0
5140
6000
2,451,790
Excess (Deficiency) of Receipts/Revenues Over
Disbursements/Expenditures
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 &
302
Itemize)
303
Total Payments to Other Dist & Govt Units
304 PROVISION FOR CONTINGENCIES (S&C/CI)
Total Disbursements/ Expenditures
305
306
307
Funct
#
Page 21
110,556
2530
44,371
11,705
910,422
233,362
16,239,212
44,371
11,705
910,422
233,362
16,239,212
2900
2000
0
0
0
4100
4120
4140
4190
0
4000
0
17,439,072
0
17,439,072
23,636,904
23,636,904
0
0
0
0
0
0
17,439,072
23,636,904
6000
44,371
11,705
910,422
233,362
16,239,212
0
0
0
Excess (Deficiency) of Receipts/Revenues Over
Disbursements/Expenditures
(16,428,290)
70 - WORKING CASH (WC)
80 - TORT FUND (TF)
SUPPORT SERVICES - GENERAL ADMINISTRATION
Claims Paid from Self Insurance Fund
Workers' Compensation or Workers' Occupation Disease
Acts Payments
Unemployment Insurance Payments
2361
2362
Insurance Payments (Regular or Self-Insurance)
2364
Risk Management and Claims Services Payments
2365
Judgment and Settlements
Educational, Inspectional, Supervisory Services Related to
Loss Prevention or Reduction
Reciprocal Insurance Payments
2366
2367
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
Printed: 10/5/2015 SD158 AFR.xlsm
0
0
0
0
0
0
2363
2368
2369
2371
2372
2000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5000
5110
5130
0
0
0
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2015
Page 22
A
B
1
2
328
Description
Funct
#
Other Interest or Short-Term Debt
5150
Total Debt Services - Interest on Short-Term Debt
5000
329
330 PROVISIONS FOR CONTINGENCIES (TF)
331
Total Disbursements/Expenditures
Excess (Deficiency) of Receipts/Revenues Over
332
333
Disbursements/Expenditures
Other Payments to In-State Govt. Units
Debt Service - Payments of Principal on Long-Term Debt
C
D
E
F
G
H
I
J
K
(100)
(200)
(300)
(400)
(500)
(600)
(700)
(800)
(900)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
355
Excess (Deficiency) of Receipts/Revenues Over
Disbursements/Expenditures
Printed: 10/5/2015 SD158 AFR.xlsm
Budget
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
0
0
0
0
0
0
0
4190
4000
0
0
0
0
0
0
0
0
0
5110
5150
5100
0
5200
5300
15
(Lease/Purchase Principal Retired)
351
352
Total Debt Service
353 PROVISION FOR CONTINGENCIES (FP&S)
Total Disbursements/Expenditures
354
L
6000
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)
(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
Page 22
0
5000
0
0
0
0
0
6000
0
0
0
0
0
0
0
0
21
Page 23
Page 23
FEDERAL STIMULUS - AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) of 2009
(Detailed Schedule of Receipts and Disbursements)
A
1
2
B
ARRA Revenue Source Code
3
4 Beginning Balance July 1, 2014
ARRA - General State Aid
5
ARRA - Title I Low Income
6
ARRA - Title I Neglected - Private
7
ARRA - Title I Delinquent - Private
8
ARRA - Title I School Improvement (Part A)
9
10 ARRA - Title I School Improvement (Section 1003g)
11 ARRA - IDEA Part B Preschool
12 ARRA - IDEA Part B Flow Through
13 ARRA - Title II D Technology Formula
14 ARRA - Title II D Technology Competitive
15 ARRA - McKenney - Vento Homeless Education
16 ARRA - Child Nutrition Equipment Assistance
17 Impact Aid Construction Formula
18 Impact Aid Construction Competitive
19 QZAB Tax Credits
20 QSCB Tax Credits
21 Build America Bonds Tax Credits
22 Build America Bonds Interest Reimbursement
23 ARRA - General State Aid - Other Govt Services Stabilization
24 ARRA - Other II
25 ARRA - Other III
26 ARRA - Other IV
27 ARRA - Other V
28 ARRA - Early Childhood
29 ARRA - Other VII
30 ARRA - Other VIII
31 ARRA - Other IX
32 ARRA - Other X
33 ARRA - Other XI
Total ARRA Programs
34
Ending Balance June 30, 2015
35
36
37
1.
38
39
40
41
42
43
44
45
46
47
2.
48
49
50
51
52
53
54
55
56
SD158 AFR.xlsm, 10/5/2015
C
D
----RECEIPTS----
District's Accounting Basis is ACCRUAL
Acct
#
4850
4851
4852
4853
4854
4855
4856
4857
4860
4861
4862
4863
4864
4865
4866
4867
4868
4869
4870
4871
4872
4873
4874
4875
4876
4877
4878
4879
4880
ARRA Receipts
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
E
F
G
H
I
J
K
L
-------------------------------------------------------------------------------------------DISBURSEMENTS-----------------------------------------------------------------------------------(100)
(200)
(300)
(400)
(500)
(600)
(700)
(800)
(900)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other
Non-Capitalized
Equipment
Termination
Benefits
Total
Expenditures
0
0
0
0
0
0
0
Were any funds from the State Fiscal Stabilization Fund Program (SFSF) General State-Aid Accounts 4850, line 5 & 4870, line 23
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.
If any above boxes are checked provide the total amount
of questioned costs and provide an explanation below:
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
Page 24
Page 24
A
B
C
D
E
F
Taxes Received
7-1-14 Thru 6-30-15
(from 2013 Levy &
Prior Levies) *
Taxes Received
(from the 2014 Levy)
Taxes Received
(from 2013 & Prior
Levies)
Total Estimated Taxes
(from the 2014 Levy)
Estimated Taxes Due
(from the 2014 Levy)
SCHEDULE OF AD VALOREM TAX RECEIPTS
1
Description
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Printed: 10/5/2015
SD158 AFR.xlsm
(Column B - C)
Educational
Operations & Maintenance
Debt Services **
Transportation
Municipal Retirement
Capital Improvements
Working Cash
Tort Immunity
Fire Prevention & Safety
Leasing Levy
Special Education
Area Vocational Construction
Social Security/Medicare Only
Summer School
Other (Describe & Itemize)
Totals
39,654,953
6,759,220
8,447,433
4,136,432
1,005,562
0
338,217
0
0
0
2,542,038
0
1,430,658
0
0
64,314,513
20,523,132
3,519,290
4,407,029
2,153,689
521,608
176,106
1,305,576
746,811
33,353,241
* 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).
19,131,821
3,239,930
4,040,404
1,982,743
483,954
0
162,111
0
0
0
1,236,462
0
683,847
0
0
30,961,272
(Column E - C)
40,066,514
6,874,012
8,607,320
4,206,668
1,018,691
343,978
2,550,100
1,458,832
65,126,115
19,543,382
3,354,722
4,200,291
2,052,979
497,083
0
167,872
0
0
0
1,244,524
0
712,021
0
0
31,772,874
Page 25
1
A
B
D
E
F
Outstanding
Beginning 07/01/14
Issued 07/01/14
Through 06/30/15
Retired 07/01/14
Through 06/30/15
Outstanding
Ending 06/30/15
Description
CORPORATE PERSONAL PROPERTY REPLACEMENT TAX
ANTICIPATION NOTES (CPPRT)
Total CPPRT Notes
I
J
Any differences
described and
itemized
Retired 7/1/14 thru
6/30/15
Outstanding
6/30/15
Amount to be
Provided for
Payment on LongTerm Debt
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Educational Fund
Operations & Maintenance Fund
Debt Services - Construction
Debt Services - Working Cash
Debt Services - Refunding Bonds
Transportation Fund
Municipal Retirement/Social Security Fund
Fire Prevention & Safety Fund
Other - (Describe & Itemize)
0
Total TAWs
0
TAX ANTICIPATION NOTES (TAN)
Educational Fund
Operations & Maintenance Fund
Fire Prevention & Safety Fund
Other - (Describe & Itemize)
0
Total TANs
0
TEACHERS'/EMPLOYEES' ORDERS (T/EO)
Total T/EOs (Educational, Operations & Maintenance, &
0
0
0
SCHEDULE OF LONG-TERM DEBT
Identification or Name of Issue
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
H
TAX ANTICIPATION WARRANTS (TAW)
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
29
G
SCHEDULE OF SHORT-TERM DEBT
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
C
2005 REFUNDING BONDS
2006B REFUNDING BONDS
2008 REFUNDING BONDS
2009 REFUNDING BONDS
2010 REFUNDING BONDS
2013 REFUNDING BONDS
2014 REFUNDING BONDS
2000 CAPITAL APPRECIATION SCHOOL BLDG. BONDS
2001 CAPITAL APPRECIATION SCHOOL BLDG. BONDS
2003 CAPITAL APPRECIATION SCHOOL BLDG. BONDS
2003A CAPITAL APPRECIATION SCHOOL BLDG. BONDS
2004 CAPITAL APPRECIATION SCHOOL BLDG. BONDS
2011A DEBT CERTIFICATE - QUALIFIED ENERGY
2011B DEBT CERTIFICATE - REFUNDING
CAPITAL LEASES - BUSES AND COPIERS
Date of Issue
(mm/dd/yy)
12/15/05
03/01/06
02/01/08
11/01/09
12/02/10
09/30/13
12/01/14
12/01/00
12/01/01
12/01/03
12/01/03
12/01/04
09/30/11
09/30/11
VARIOUS
Amount of Original
Issue
6,555,000
8,740,000
5,150,000
3,825,000
6,095,000
46,760,000
9,120,000
9,000,000
11,999,846
12,999,409
9,199,649
25,000
1,500,000
2,060,000
Type of Issue
*
3
6
3
3
3
3
3
6
6
6
6
6
7
3,7
8
133,028,904
Outstanding 07/1/14
Issued 7/1/14 thru
6/30/15
6,555,000
3,200,000
2,490,000
3,825,000
6,095,000
46,760,000
(3,035,000)
9,120,000
18,892
826,529
12,759,135
5,506,910
3,932,329
1,055,000
1,700,000
441,873
311,870
95,165,668
9,431,870
2,456,020
* Each type of debt issued must be identified separately with the amount:
1. Working Cash Fund Bonds
2. Funding Bonds
3. Refunding Bonds
Printed: 10/5/2015, SD158 AFR.xlsm
4. Fire Prevent, Safety, Environmental and Energy Bonds
5. Tort Judgment Bonds
6. Building Bonds
6,555,000
165,000
585,000
7. Other DEBT CERTIFICATES
8. Other CAPITAL LEASES
9. Other
3,855,000
150,000
200,000
225,698
(578,980)
11,735,698
0
0
1,905,000
3,825,000
6,095,000
46,760,000
9,120,000
18,892
826,529
12,759,135
4,107,930
3,932,329
905,000
1,500,000
528,045
0
0
0
92,282,860
1,802,317
3,618,825
5,766,467
44,239,541
8,628,413
17,874
781,977
12,071,392
3,886,504
3,720,368
856,219
1,419,147
499,582
87,308,626
Page 25
Page 26
Page 26
Schedule of Restricted Local Tax Levies and Selected Revenues Sources
Schedule of Tort Immunity Expenditures
A
B
C
D
E
F
G
H
I
Special Education
Area Vocational
Construction
J
K
1 SCHEDULE OF RESTRICTED LOCAL TAX LEVIES AND SELECTED REVENUE SOURCES
Description
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
Account No
Tort Immunity
a
School Facility
Occupation
Taxes
Driver Education
b
Cash Basis Fund Balance as of July 1, 2014
RECEIPTS:
Ad Valorem Taxes Received by District
Earnings on Investments
Drivers' Education Fees
10, 20, 40 or 50-1100
10, 20, 40, 50 or 60-1500
10-1970
School Facility Occupation Tax Proceeds
30 or 60-1983
Driver Education
Other Receipts (Describe & Itemize on tab "Itemization 32")
10 or 20-3370
Sale of Bonds
-10, 20, 40 or 60-7200
0
Total Receipts
DISBURSEMENTS:
Instruction
Facilities Acquisition & Construction Services
Tort Immunity Services
DEBT SERVICE
Debt Services - Interest on Long-Term Debt
0
0
20 or 60-2530
10, 20, 40-2360-2370
30-5200
30-5300
Debt Services Other (Describe & Itemize on tab "Itemization 32")
30-5400
0
Total Debt Services
--
Total Disbursements
Ending Cash Basis Fund Balance as of June 30, 2015
Reserved Fund Balance
Unreserved Fund Balance
714
730
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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
46
47
48
a
b
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).
55 ILCS 5/5-1006.7
Printed: 10/5/2015, SD158 AFR.xlsm
0
10 or 50-1000
Debt Services - Payments of Principal on Long-Term Debt
(Lease/Purchase Principal Retired)
Other Disbursements (Describe & Itemize on tab "Itemization 32")
0
Page 27
Page 27
A
B
C
D
E
Add: Additions
2014-15
Less:
Deletions
2014-15
F
G
H
I
J
K
L
Cost 6-30-15
Life In
Years
Accumulated
Depreciation
7-1-14
Add:
Depreciation
Allowable
2014-15
Less:
Depreciation
Deletions
2014-15
Accumulated
Depreciation
6-30-15
Balance
Undepreciated
6-30-15
0
0
1
2
3
Schedule of Capital Outlay and Depreciation
Description of Assets
4
5 Works of Art & Historical Treasures
6
7
8
Land
Acct
#
220
221
Depreciable Land
222
Improvements Other than Buildings
12 (Infrastructure)
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
Printed: 10/5/2015
SD158 AFR.xlsm
0
210
Non-Depreciable Land
9 Buildings
10 Permanent Buildings
11 Temporary Buildings
Cost 7-1-14
10,899,723
10,899,723
10,899,723
0
50
193,696,395
0
50
18,537,746
0
0
40,560,280
0
153,136,115
0
2,929,887
15,607,859
4,233,433
5,652,015
0
0
230
231
177,372,386
16,324,009
232
240
36,849,592
3,710,688
20
2,606,708
323,179
4,142,374
5,364,409
131,443
506,360
25
13,780,168
4,757,578
4,142,374
5,551,386
147,329
319,383
56,270
218,754
4,233,433
5,652,015
10
0
3
260
4,853,895
4,454,380
4,853,895
4,454,380
--
200
216,599,932
26,002,679
5,128,919
237,473,692
250
251
252
253
700
200,206
5
0
0
4,454,380
48,963,083
10
40,384
218,754
4,671,670
20,021
4,691,691
259,138
53,375,615
184,098,077
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
$
69,888,402
10,945,957
15,986,794
4,897,359
2,451,790
0
104,170,302
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
TR
TR
TR
TR
TR
MR/SS
MR/SS
MR/SS
MR/SS
MR/SS
MR/SS
MR/SS
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
Expenditures 15-22, L179, Col K - (G+I)
Expenditures 15-22, L190, Col K
Expenditures 15-22, L200, Col K
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
1412
1421
1422
1423
1424
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
3000
4000
5300
1125
1225
1275
1300
1600
3000
4000
Regular - Transp Fees from Other Districts (In State)
Summer Sch - Transp. Fees from Pupils or Parents (In State)
0
4,950
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,258,598
5,127
0
0
388,733
0
0
0
0
0
0
0
0
0
0
0
0
0
4,686
2,621,046
79,209
198,166
0
0
4,510,980
2,040
0
11,555,362
0
0
180,336
319,383
0
79,875
0
0
0
1,611
0
0
$
21,210,102
82,960,200
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
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)
Printed: 10/5/2015
SD158 AFR.xlsm
$
$
8,800.11
9,427.18
Page 29
Page 29
A
1
2
3
4
5
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
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
PER CAPITA TUITION CHARGE
LESS OFFSETTING RECEIPTS/REVENUES:
TR
Revenues 9-14, L42, Col F
TR
Revenues 9-14, L44, Col F
TR
Revenues 9-14, L45, Col F
TR
Revenues 9-14, L46, Col F
TR
Revenues 9-14, L51, Col F
TR
Revenues 9-14, L53, Col F
TR
Revenues 9-14, L54, Col F
TR
Revenues 9-14, L55, Col F
TR
Revenues 9-14, L57, Col F
TR
Revenues 9-14, L58, Col F
ED
Revenues 9-14, L75, Col C
ED-O&M
Revenues 9-14, L82, Col C,D
ED
Revenues 9-14, L84, Col C
ED
Revenues 9-14, L87, Col C
ED
Revenues 9-14, L88, Col C
ED
Revenues 9-14, L91, Col C
ED
Revenues 9-14, L92, Col C
ED-O&M
Revenues 9-14, L95, Col C,D
ED-O&M-TR
Revenues 9-14, L98, Col C,D,F
ED-O&M-DS-TR-MR/SS
Revenues 9-14, L104, Col C,D,E,F,G
ED
Revenues 9-14, L106, Col C
ED-O&M-TR
Revenues 9-14, L131, Col C,D,F
ED-O&M-MR/SS
Revenues 9-14, L140, Col C,D,G
ED-MR/SS
Revenues 9-14, L144, Col C,G
ED
Revenues 9-14, L145, Col C
ED-O&M-MR/SS
Revenues 9-14, L146, Col C,D,G
ED-O&M
Revenues 9-14, L147,Col C,D
ED-O&M-TR-MR/SS
Revenues 9-14, L154, Col C,D,F,G
ED
Revenues 9-14, L155, Col C
ED-O&M-TR-MR/SS
Revenues 9-14, L156, Col C,D,F,G
ED-TR-MR/SS
Revenues 9-14, L157, Col C,F,G
ED-TR-MR/SS
Revenues 9-14, L159, Col C,F,G
ED-TR-MR/SS
Revenues 9-14, L160, Col C,F,G
ED-TR-MR/SS
Revenues 9-14, L161, Col C,F,G
ED-TR-MR/SS
Revenues 9-14, L162, Col C,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L163, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L164, Col C,D,F,G
ED-O&M-DS-TR-MR/SS
Revenues 9-14, L165, Col C,D,E,F,G
ED-O&M-DS-TR-MR/SS
Revenues 9-14, L166, Col C,D,E,F,G
ED-TR
Revenues 9-14, L167, Col C,F
O&M
Revenues 9-14, L170, Col D
ED-O&M-DS-TR-MR/SS-Tort
Revenues 9-14, L171, Col C-G,J
ED
Revenues 9-14, L180, Col C
ED-O&M-TR-MR/SS
Revenues 9-14, L184, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L191, Col C,D,F,G
ED-MR/SS
Revenues 9-14, L201, Col C,G
ED-O&M-TR-MR/SS
Revenues 9-14, L211, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L216, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L220, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L221, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L222, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L223, Col C,D,F,G
ED-O&M-MR/SS
Revenues 9-14, L228, Col C,D,G
ED-O&M-DS-TR-MR/SS-Tort
Revenue Adjustments (C231 thru J258)
ED
Revenues 9-14, L260, Col C
ED-O&M-DS-TR-MR/SS-Tort
Revenues 9-14, L261, Col C-G,J
ED,O&M,MR/SS
Revenues 9-14, L262, Col C,D,G
ED-TR-MR/SS
Revenues 9-14, L263, Col C,F,G
ED-TR-MR/SS
Revenues 9-14, L264, Col C,F,G
ED-TR-MR/SS
Revenues 9-14, L265, Col C,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L266, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L267, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L268, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L269, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L270, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L271, Col C,D,F,G
ED-O&M-TR-MR/SS
Revenues 9-14, L272, Col C,D,F,G
1411
1413
1415
1416
1431
1433
1434
1441
1443
1444
1600
1700
1811
1819
1821
1829
1890
1910
1940
1991
1993
3100
3200
3300
3360
3365
3370
3500
3610
3660
3695
3715
3720
3725
3726
3766
3767
3775
3780
3815
3925
3999
4045
4620
4625
4630
4699
4700
4800
4901
4902
4904
4905
4909
4910
4920
4930
4932
4960
4991
4992
4999
Regular -Transp Fees from Pupils or Parents (In State)
Regular - Transp Fees from Other Sources (In State)
Regular - Transp Fees from Co-curricular Activities (In State)
Regular Transp Fees from Other Sources (Out of State)
CTE - Transp Fees from Pupils or Parents (In State)
CTE - Transp Fees from Other Sources (In State)
CTE - Transp Fees from Other Sources (Out of State)
Special Ed - Transp Fees from Pupils or Parents (In State)
Special Ed - Transp Fees from Other Sources (In State)
Special Ed - Transp Fees from Other Sources (Out of State)
Total Food Service
Total District/School Activity Income
Rentals - Regular Textbooks
Rentals - Other (Describe & Itemize)
Sales - Regular Textbooks
Sales - Other (Describe & Itemize)
Other (Describe & Itemize)
Rentals
Services Provided Other Districts
Payment from Other Districts
Other Local Fees (Describe & Itemize)
Total Special Education
Total Career and Technical Education
Total Bilingual Ed
State Free Lunch & Breakfast
School Breakfast Initiative
Driver Education
Total Transportation
Learning Improvement - Change Grants
Scientific Literacy
Truant Alternative/Optional Education
Reading Improvement Block Grant
Reading Improvement Block Grant - Reading Recovery
Continued Reading Improvement Block Grant
Continued Reading Improvement Block Grant (2% Set Aside)
81,235
0
0
0
0
0
0
0
0
0
2,410,127
519,119
1,224,292
0
0
0
0
158,384
0
0
0
4,162,737
33,185
50,172
5,100
0
53,223
2,528,602
0
0
0
0
0
0
0
0
0
0
0
0
0
636,988
0
0
0
755,577
331,710
0
1,164,898
256,952
0
0
33,744
0
0
0
0
0
22,413
0
0
0
39,928
0
172,898
549,275
62,976
$
15,253,535
67,706,665
4,691,691
72,398,356
8,800.11
8,226.98
Chicago General Education Block Grant
Chicago Educational Services Block Grant
School Safety & Educational Improvement Block Grant
Technology - Technology for Success
State Charter Schools
School Infrastructure - Maintenance Projects
Other Restricted Revenue from State Sources
Head Start (Subtract)
Total Restricted Grants-In-Aid Received Directly from Federal Govt
Total Title V
Total Food Service
Total Title I
Total Title IV
Fed - Spec Education - IDEA - Flow Through
Fed - Spec Education - IDEA - Room & Board
Fed - Spec Education - IDEA - Discretionary
Fed - Spec Education - IDEA - Other (Describe & Itemize)
Total CTE - Perkins
Total ARRA Program Adjustments
Race to the Top
Race to the Top-Preschool Expansion Grant
Advanced Placement Fee/International Baccalaureate
Title III - Immigrant Education Program (IEP)
Title III - Language Inst Program - Limited Eng (LIPLEP)
Learn & Serve America
McKinney Education for Homeless Children
Title II - Eisenhower Professional Development Formula
Title II - Teacher Quality
Federal Charter Schools
Medicaid Matching Funds - Administrative Outreach
Medicaid Matching Funds - Fee-for-Service Program
Other Restricted Revenue from Federal Sources (Describe & Itemize)
Total Deductions for PCTC Computation (Sum of Lines 83 - 173)
Total PCTC Expenditures (Line 76 minus Line 175)
Total Depreciation Allowance (from page 27, Col I)
Total Net Expenditures for PCTC Computation Line 176 plus Line 177)
9 Mo ADA (from Line 77)
Total Estimated PCTC (Line 178 / Line 179) *
* The total OEPP/PCTC may change based on the data provided. The final amounts will be calculated by ISBE
Printed: 10/5/2015
SD158 AFR.xlsm
$
$
Page 30
Page 30
ESTIMATED INDIRECT COST DATA
A
B
C
D
E
F
G
ESTIMATED INDIRECT COST RATE DATA
1
2 SECTION I
3 Financial Data To Assist Indirect Cost Rate Determination
STREET
COUNT
DISTRICT
NAME
NUMBER
4 (Source document
for the
computation of the Indirect Cost Rate is found in the "Expenditures 15-22" tab.)
CODE
5
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.
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)
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
Value of Commodities Received for Fiscal Year 2015 (Include the value of commodities when determining if an A-133
is required) .
Internal Services (1-2570) and (5-2570)
Staff Services (1-2640) and (5-2640)
Data Processing Services (1-2660) and (5-2660)
249,094
SECTION II
Estimated Indirect Cost Rate for Federal Programs
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
Printed: 10/5/2015 SD158 AFR.xlsm
Function
1000
Restricted Program
Indirect Costs
Direct Costs
2100
2200
2300
2400
2510
2520
2540
2550
2560
2570
2610
2620
2630
2640
2660
2900
3000
190,058
728,900
44,961,338
44,961,338
6,256,056
3,605,160
1,445,915
4,153,170
6,256,056
3,605,160
1,445,915
4,153,170
0
0
6,619,614
4,841,486
2,275,476
0
0
0
0
124,302
0
0
8,923
4,686
74,296,126
504,277
4,528,969
5,952,204
Restricted Rate
Total Indirect Costs:
Total Direct Costs:
=
Unrestricted Program
Indirect Costs
Direct Costs
5,952,204
74,296,126
8.01%
190,058
728,900
6,619,614
0
0
0
4,841,486
2,275,476
0
0
0
0
124,302
0
0
8,923
4,686
67,676,512
504,277
4,528,969
12,571,818
Unrestricted Rate
Total Indirect costs:
Total Direct Costs:
=
12,571,818
67,676,512
18.58%
H
A
B
C
D
E
REPORT ON SHARED SERVICES OR OUTSOURCING
1
2
3
4
School Code, Section 17-1.1 (Public Act 97-0357 )
Fiscal Year Ending June 30, 2015
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
Check if the schedule is not applicable.
8
9
Huntley Community School District
44-063-1580-22
Prior
Fiscal Year
Current
Fiscal Year
Next Fiscal Year
Name of the Local Education Agency (LEA) Participating in the Joint
Agreement, Cooperative or Shared Service.
Indicate with an (X) If Deficit Reduction Plan Is Required for Annual Budget
Barriers to
Implementation
Service or Function ( Check all that apply )
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
X
X
Page 31
X
(Limit text to 200 characters, for additional space use line 33 and 38)
SEDOM
Page 32
Page 32
ILLINOIS STATE BOARD OF EDUCATION
School Business Services Division (N-330)
100 North First Street
Springfield, IL 62777-0001
School District Name:
LIMITATION OF ADMINISTRATIVE COSTS WORKSHEET
(Section 17-1.5 of the School Code)
RCDT Number:
Actual Expenditures, Fiscal Year 2015
(10)
Description
1. Executive Administration Services
2. Special Area Administration Services
Funct.
No.
2320
3. Other Support Services - School Administration
2330
2490
4. Direction of Business Support Services
2510
5. Internal Services
2570
(20)
Operations &
Maintenance Fund
Educational Fund
6. Direction of Central Support Services
2610
7. Deduct - Early Retirement or other pension obligations required
by state law and included above.
719,707
1,496
0
165,629
0
0
Budgeted Expenditures, Fiscal Year 2016
(10)
Total
Educational Fund
719,707
1,496
0
165,629
0
0
(20)
Operations &
Maintenance Fund
690,382
3,988
0
886,832
171,638
0
866,008
0
Percent Increase (Decrease) for FY2016 (Budgeted) over
9.
FY2015 (Actual)
866,008
-2%
CERTIFICATION
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.
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.
(Date)
Total
690,382
3,988
0
171,638
0
0
0
886,832
8. Totals
0
Huntley Community School District 158
44-063-1580-22
Signature of Superintendent
If line 9 is greater than 5% please check one box below.
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.
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 5/23.25g. 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.
The district will amend their budget to become in compliance with the limitation. Budget amendments must be adopted no later than June 30.
Page 33
This page is provided for detailed itemizations as requested within the body of the report.
Type Below.
1.
2.
3.
4.
P25 CELL 49 INCLUDES PROCEEDS FROM CAPITAL LEASES.
P18 CELLS H163 DOES NOT EQUAL P25 CELLS H49 DUE TO PRINCIPAL PAYMENTS ON CAPITAL LEASES IN THE
TRANSPORTATION FUND AND PRINCIPAL PAYMENTS ON CAB'S MATURING IN THE CURRENT YEAR VS. ACCRETION
WHICH IS NOT REPORTED.
Huntley Community School District 158
44-063-1580-22
Page 33
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 (principal 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
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.
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Page 35
Page 36
Page 36
A
1
2
3
B
C
D
E
F
G
H
DEFICIT ANNUAL FINANCIAL REPORT (AFR) SUMMARY INFORMATION
New Provisions in the School Code, Section 17-1 (105 ILCS 5/17-1)
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.
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.
4
DEFICIT AFR SUMMARY INFORMATION - Operating Funds Only
5
(All AFR pages must be completed to generate the following calculation)
6
7 Direct Revenues
8 Direct Expenditures
9 Difference
10 Fund Balance - June 30, 2015
EDUCATIONAL
70,862,036
69,888,402
973,634
19,989,375
OPERATIONS &
MAINTENANCE
9,933,161
10,945,957
(1,012,796)
336,497
TRANSPORTATION
WORKING CASH
TOTAL
6,759,763
4,897,359
1,862,404
339,948
339,948
2,163,190
9,680,139
2,728,838
32,734,849
11
12
13
14
Balanced - no deficit reduction plan is required.
87,894,908
85,731,718
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
4. All Other accounts and functions labeled "(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: SD158 AFR.xlsm
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
ERROR!
ERROR!
OK
OK
OK
OK
OK
OK
OK
OK
OK
Page 37
Page 37
ANNUAL FEDERAL FINANCIAL COMPLIANCE REPORT (COVER SHEET)
DISTRICT/JOINT AGREEMENT
Year Ending June 30, 2015
DISTRICT/JOINT AGREEMENT NAME
RCDT NUMBER
Huntley Community School District 158 44-063-1580-22
ADMINISTRATIVE AGENT IF JOINT AGREEMENT (as applicable)
CPA FIRM 9-DIGIT STATE REGISTRATION NUMBER
060-003973
NAME AND ADDRESS OF AUDIT FIRM
Dr. John Burkey
Evans, Marshall and Pease, PC
1875 Hicks Road
ADDRESS OF AUDITED ENTITY (Street and/or P.O. Box, City, State, Zip Code)
Rolling Meadows
Illinois 60008
E-MAIL ADDRESS
jeff@empcpa.com
650 Academic Drive
NAME OF AUDIT SUPERVISOR
Jeffery M. Rollefson, CPA
Algonquin
60102
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)
FAX NUMBER
847-221-5701
Page 38
Page 38
Huntley Community School District 158
44-063-1580-22
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
Page 39
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Huntley Community School District 158
44-063-1580-22
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
3,390,371
249,094
Account 4992
(549,275)
$
3,090,190
ADJUSTED AFR FEDERAL REVENUES
$
3,090,190
Total Current Year Federal Revenues Reported on SEFA:
Federal Revenues
Column D
$
3,090,190
ADJUSTED SEFA FEDERAL REVENUE:
$
3,090,190
DIFFERENCE:
$
-
AFR TOTAL FEDERAL REVENUES:
ADJUSTMENTS TO AFR FEDERAL REVENUE AMOUNTS:
Reason for Adjustment:
Adjustments to SEFA Federal Revenues:
Reason for Adjustment:
Page 40
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Huntley Community School District 158
44-063-1580-22
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ending June 30, 2015
Federal Grantor/Pass-Through Grantor/
Program or Cluster Title and
Major Program Designation
CFDA
2
Number
(A)
ISBE Project #
(1st 8 digits)
or Contract #3
(B)
84.010
14-4300-00
84.010
15-4300-00
84.367
14-4932-00
84.367
15-4932-00
84.365
14-4909-00
84.365
15-4909-00
84.027
14-4625-00
84.027
15-4625-00
84.173
14-4600-00
84.173
15-4600-00
84.027
14-4620-00
Receipts/Revenues
Year
Year
7/1/13-6/30/14
7/1/14-6/30/15
(C)
(D)
Expenditure/Disbursements4
Year
Year
7/1/13-6/30/14
7/1/14-6/30/15
(E)
(F)
Obligations/
Encumb.
(G)
Final
Status
(H)
Budget
320,548
352,503
331,710
331,775
43,439
43,439
39,928
39,928
23,100
23,100
PROG END 8/31
25,604
177,354
268,625
N/A
79,598
PROG END 8/31
N/A
2,914
N/A
5,030
N/A
1,161,487
N/A
(I)
US DEPARTMENT OF EDUCATION
PASSED THROUGH THE ILLINOIS STATE BOARD OF
EDUCATION:
TITLE I - LOW INCOME
TITLE I - LOW INCOME
TITLE II - TEACHER QUALITY
TITLE II - TEACHER QUALITY
TITLE III - LANG INST PROGRAM
TITLE III - LANG INST PROGRAM
IDEA ROOM AND BOARD (M)
IDEA ROOM AND BOARD (M)
320,548
320,548
331,710
43,439
331,710
43,439
39,928
23,100
39,928
23,100
22,413
91,271
177,354
22,413
91,271
79,598
3,012
PASSED THROUGH THE SPECIAL EDUCATION DISTRICT OF
MCHENRY COUNTY:
IDEA PRESCHOOL FLOW THROUGH (M)
IDEA PRESCHOOL FLOW THROUGH (M)
IDEA FLOW THROUGH (M)
2,914
2,914
5,030
1,161,487
5,030
1,161,487
• (M) Program was audited as a major program as defined by OMB Circular A-133.
The accompanying notes are an integral part of this schedule.
1
2
3
4
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.
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.
Page 40
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Huntley Community School District 158
44-063-1580-22
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ending June 30, 2015
Federal Grantor/Pass-Through Grantor/
Program or Cluster Title and
Major Program Designation
IDEA FLOW THROUGH (M)
CFDA
2
Number
(A)
ISBE Project #
(1st 8 digits)
or Contract #3
(B)
84.027
15-4620-00
84.048
14-4770-00
84.048
15-4770-00
Receipts/Revenues
Year
Year
7/1/13-6/30/14
7/1/14-6/30/15
(C)
(D)
Expenditure/Disbursements4
Year
Year
7/1/13-6/30/14
7/1/14-6/30/15
(E)
(F)
1,159,868
Final
Status
(H)
Budget
1,159,868
N/A
36,192
N/A
33,744
N/A
120,889
639,563
N/A
604,367
PROG END 9/30
N/A
3,967
22,458
N/A
1,159,868
Obligations/
Encumb.
(G)
(I)
PASSED THROUGH THE MCHENRY COUNTY REGIONAL
OFFICE OF EDUCATION:
PERKINS VOCATIONAL GRANT IIC
PERKINS VOCATIONAL GRANT IIC
36,192
US DEPARTMENT OF EDUCATION
36,192
33,744
33,744
1,849,645
1,849,645
US DEPARTMENT OF AGRICULTURE
PASSED THROUGH THE IL STATE BOARD OF EDUCATION:
NATIONAL SCHOOL LUNCH
NATIONAL SCHOOL LUNCH
SCHOOL BREAKFAST PROGRAM
SCHOOL BREAKFAST PROGRAM
COMMODITIES
10.555
14-4210-00
518,674
120,889
518,674
10.555
15-4210-00
10.553
14-4220-00
10.553
15-4220-00
26,354
26,354
PROG END 9/30
N/A
10.550
FY2015
149,102
149,102
149,102
N/A
604,367
18,491
3,967
18,491
• (M) Program was audited as a major program as defined by OMB Circular A-133.
The accompanying notes are an integral part of this schedule.
1
2
3
4
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.
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.
Page 40
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Huntley Community School District 158
44-063-1580-22
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ending June 30, 2015
Federal Grantor/Pass-Through Grantor/
Program or Cluster Title and
Major Program Designation
DoD FRESH FRUITS AND VEGETABLES
CFDA
2
Number
(A)
ISBE Project #
(1st 8 digits)
or Contract #3
(B)
10.550
FY2015
Receipts/Revenues
Year
Year
7/1/13-6/30/14
7/1/14-6/30/15
(C)
(D)
TOTAL US DEPARTMENT OF AGRICULTURE
Expenditure/Disbursements4
Year
Year
7/1/13-6/30/14
7/1/14-6/30/15
(E)
(F)
99,992
99,992
1,004,671
1,004,671
Obligations/
Encumb.
(G)
Final
Status
(H)
Budget
99,992
N/A
151,228
N/A
(I)
US DEPARTMENT OF HEALTH AND HUMAN SERVICES
PASSED THROUGH ILLINOIS HEALTHCARE AND FAMILY
SERVICES:
MEDICAID MATCHING - ADM OUTREACH
MEDICAID MATCHING - ADM OUTREACH
STEP BASE PLUS PERFORMANCE
93.778
14-1991-00
93.778
15-1991-00
172,898
172,898
172,898
N/A
84.126
15-4999-00
62,976
62,976
62,976
N/A
235,874
235,874
3,090,190
3,090,190
TOTAL US DEPARTMENT OF HEALTH AND HUMAN
SERVICES
TOTAL FEDERAL AWARDS
151,228
151,228
• (M) Program was audited as a major program as defined by OMB Circular A-133.
The accompanying notes are an integral part of this schedule.
1
2
3
4
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.
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.
Page 41
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Huntley Community School District 158
44-063-1580-22
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA)
Year Ending June 30, 2015
Note 1: Basis of Presentation5
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Huntley Community School District
158 and is presented on the modifed accrual 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 basic
financial statements.
Note 2: Subrecipients6
Of the federal expenditures presented in the schedule, Huntley Community School District 158 provided federal awards to subrecipients
as follows:
Program Title/Subrecipient Name
Federal
CFDA Number
Amount Provided to
Subrecipients
none
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)**:
$249,094
OTHER NON-CASH ASSISTANCE
$0
Note 4: Other Information
Insurance coverage in effect paid with Federal funds during the fiscal year:
Property
$0
Auto
$0
General Liability
$0
Workers Compensation
$0
Loans/Loan Guarantees Outstanding at June 30:
District had Federal grants requiring matching expenditures
$0
no
(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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Huntley Community School District 158
44-063-1580-22
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ending June 30, 2015
SECTION I - SUMMARY OF AUDITOR'S RESULTS
FINANCIAL STATEMENTS
Qualified
Type of auditor's report issued:
(Unmodified, Qualified, Adverse, Disclaimer)
INTERNAL CONTROL OVER FINANCIAL REPORTING:
• Material weakness(es) identified?
YES
x
None Reported
• Significant Deficiency(s) identified that are not considered to
YES
x
None Reported
YES
x
NO
• Material weakness(es) identified?
YES
x
None Reported
• Significant Deficiency(s) identified that are not considered to
YES
x
None Reported
be material weakness(es)?
• Noncompliance material to financial statements noted?
FEDERAL AWARDS
INTERNAL CONTROL OVER MAJOR PROGRAMS:
be material weakness(es)?
Unmodified
Type of auditor's report issued on compliance for major programs:
(Unmodified, Qualified, Adverse, Disclaimer7)
Any audit findings disclosed that are required to be reported in
accordance with Circular A-133, § .510(a)?
YES
x
NO
IDENTIFICATION OF MAJOR PROGRAMS:8
CFDA NUMBER(S)9
84.027
84.173
84.027
NAME OF FEDERAL PROGRAM or CLUSTER10
IDEA Room and Board
IDEA Preschool Flow through
IDEA flow through
Dollar threshold used to distinguish between Type A and Type B programs:
Auditee qualified as low-risk auditee?
7
8
9
10
$300,000.00
x
YES
NO
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.
Page 43
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Huntley Community School District 158
44-063-1580-22
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ending June 30, 2015
SECTION II - FINANCIAL STATEMENT FINDINGS
1. FINDING NUMBER:11
2015- none
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 response13
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.
Page 44
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Huntley Community School District 158
44-063-1580-22
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ending June 30, 2015
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
1. FINDING NUMBER:14
2015- none
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.
Page 45
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Huntley Community School District 158
44-063-1580-22
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS19
Year Ending June 30, 2015
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.
Current Status
20
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Huntley Community School District 158
44-063-1580-22
CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21
Year Ending June 30, 2015
Corrective Action Plan
Finding No.:
2015- none
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.