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/JA13 X Illinois School District/Joint Agreement Annual Financial Report * June 30, 2013 School District Joint Agreement Accounting Basis: School District/Joint Agreement Information Certified Public Accountant Information (See instructions on inside of this page.) X School District/Joint Agreement Number: CASH ACCRUAL Name of Auditing Firm: 44-063-1580-22 EVANS, MARSHALL & PEASE, P.C. County Name: Name of Audit Manager: MCHENRY PAUL H. THERMEN, CPA Name of School District/Joint Agreement: Address: CONSOLIDATED SCHOOL DISTRICT NO. 158 1875 HICKS ROAD Filing Status: Address: 650 ACADEMIC DRIVE City: Submit electronic AFR directly to ISBE City: State: ROLLING MEADOWS Phone Number: ALGONQUIN Click on the Link to Submit: Send ISBE a File Email Address: Zip Code: IL 60008 Fax Number: 847-221-5700 847-221-5701 IL. License Number: Expiration Date: 060-0039373 MALTMAYER@DISTRICT158.ORG 0 Zip Code: 1/1/2014 Email Address: 60102 PAUL@EMPCPA.COM Annual Financial Report A-133 Single Audit Status: ISBE Use Only Type of Auditor's Report Issued: X Qualified Adverse Disclaimer Unqualified X X YES YES YES X Reviewed by District Superintendent/Administrator NO Are Federal expenditures greater than $500,000? NO Is all A-133 Single Audit Information completed and attached? NO Were any financial statement or federal awards findings issued? 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 (05/13) 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: 10/16/2013 CSD 158 AFR - 2013.xls 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: 10/16/2013 CSD 158 AFR - 2013.xls 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] PART B - FINANCIAL DIFFICULTIES/CERTIFICATION Criteria pursuant to Section 1A-8 of the School Code [105 ILCS 5/1A-8] 14. 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] 15. 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. 16. 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] 17. 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 18. Student Activity Funds, Imprest Funds, or other funds maintained by the district were excluded from the audit. 19. Findings, other than those listed in Part A (above), were reported (e.g. student activity fund findings). 20. Federal Stimulus Funds were not maintained and expended in accordance with the American Recovery and Reinvestment Act (ARRA) of 2009. If checked, an explanation must be provided. X X 21. Check this box if the district is subject to the Property Tax Extension Limitation Law. Effective Date: 10/1/1991 22. 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: 10/16/2013 CSD 158 AFR - 2013.xls 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 FY2013, 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: 23. Enter the date that the district used to accrue mandated categorical payments 8/8/2013 24. 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 3110 3500 3510 3100 3105 Total Intergovernmental Accounts Receivable (150) Mandated Categoricals Payments (3110, 3500, 3510, 3100, 3105) 425,858 424,173 291,411 190,647 283,514 1,615,603 Other Receivables (160) Mandated Categoricals Payments (3110, 3500, 3510, 3100, 3105) 0 Deferred Revenues & Other Current Liabilities (490) Mandated Categoricals Payments (3110, 3500, 3510, 3100, 3105) 0 Direct Receipts/Revenue Mandated Categoricals Payments (3110, 3500, 3510, 3100, 3105) 0 1,615,603 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 2012 7 8 Educational 9 Rate(s): 10 0.036000 + 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 0.005760 Combined Total 0.003525 = + Disbursements/ Expenditures Receipts/Revenues 1,135,474,043 Excess/ (Deficiency) Working Cash 0.045290 0.000288 Fund Balance 80,712,327 76,926,569 3,785,758 28,160,146 * 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 + 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 156,695,418 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 511 125,103,897 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: 10/16/2013 CSD 158 AFR - 2013.xls + 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 R 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: CONSOLIDATED SCHOOL DISTRICT NO. 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 28,160,146.00 80,712,327.00 0.00 0.349 Weight Value 0.35 1.40 Total Ratio Score 4 Funds 10, 20 & 40 Funds 10, 20, 40 & 70, Minus Funds 10 & 20 76,926,569.00 80,712,327.00 0.00 0.953 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 33,213,418.00 213,684.91 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 43,711,776.50 5. Percent of Long-Term Debt Margin Remaining: Total Long-Term Debt Outstanding (P3, Cell H37) Total Long-Term Debt Allowed (P3, Cell H31) 125,103,897.00 156,695,417.93 Days 155.43 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 20.16 Score 1 Weight Value 0.10 0.10 Total Profile Score: 3.60 * Estimated 2014 Financial Profile Designation: RECOGNITION * Printed: 10/16/2013 CSD 158 AFR - 2013.xls 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. BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 30, 2013 Page 5 A B 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) Cash (Accounts 111 through 115) Investments Acct. # 1 120 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 Page 5 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 21,059,205 3,007,521 20,274,378 2,016,839 173,133 12,003 1,111,536 Operations & Maintenance Debt Services 2,100,222 7,472,646 4,996,170 980,264 3,234,261 4,022,766 1,979,254 1,165,733 39,295,746 2,050,300 29,959 161,820 715,584 77,016 24,817 398,970 47,654,615 5,411,499 2,325,510 11,894,382 82,759 7,691,008 2,170,814 39,378,505 2,212,120 830,097 132,973 100,174 84,610 5,724,856 7,798 1,085 20,543,386 3,152,126 3,920,520 1,933,555 1,136,128 28,593,752 3,990,021 3,920,520 2,067,613 1,236,302 84,610 157,710 19,060,863 1,421,478 7,973,862 5,623,395 934,512 39,293,895 2,054,410 47,654,615 5,411,499 11,894,382 7,691,008 2,170,814 39,378,505 2,212,120 0 29,959 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) 157,710 511 Total Long-Term Liabilities Reserved Fund Balance 714 Unreserved Fund Balance 730 29,959 Investment in General Fixed Assets Total Liabilities and Fund Balance Printed: 10/16/2013 CSD 158 AFR - 2013.xls 0 29,959 BASIC FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS STATEMENT OF POSITION AS OF JUNE 30, 2013 Page 6 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 1 General Fixed Assets 803,674 130 Interfund Receivables 140 Intergovernmental Accounts Receivable 150 Other Receivables 160 Inventory 170 Prepaid Items 180 Other Current Assets (Describe & Itemize) 190 803,674 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 10,899,723 177,212,233 13,259,246 9,292,678 210,663,880 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 511 Reserved Fund Balance 714 Unreserved Fund Balance 730 125,103,897 125,103,897 Investment in General Fixed Assets Printed: 10/16/2013 CSD 158 AFR - 2013.xls 7,973,862 117,130,035 125,103,897 803,674 803,674 Total Long-Term Liabilities Total Liabilities and Fund Balance General LongTerm Debt 120 Taxes Receivable Long-Term Debt Payable (General Obligation, Revenue, Other) M N Account Groups 803,674 210,663,880 210,663,880 125,103,897 Page 6 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, 2013 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 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 45,239,914 7,656,999 8,876,513 3,574,368 2,430,530 408,933 324,453 0 60 0 17,359,104 2,891,920 65,490,938 0 800,000 0 8,456,999 0 0 8,876,513 0 2,865,569 0 6,439,937 0 0 0 2,430,530 39,417,589 0 39,826,522 0 0 324,453 0 0 0 0 0 60 11,336,112 76,827,050 8,456,999 8,876,513 6,439,937 2,430,530 39,826,522 324,453 0 60 40,637,742 20,622,589 4,191 2,937,239 0 64,201,761 7,422,964 0 0 0 7,422,964 914,189 1,494,482 0 0 0 2,408,671 0 0 0 12,492,129 12,492,129 4,983,285 0 0 318,559 5,301,844 259,376 0 0 0 0 0 11,336,112 75,537,873 0 7,422,964 0 12,492,129 0 5,301,844 0 2,408,671 0 259,376 0 0 0 0 1,289,177 1,034,035 (3,615,616) 1,138,093 21,859 39,567,146 324,453 0 60 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 259,376 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 46 47 48 Disbursements/Expenditures 3 OTHER SOURCES/USES OF FUNDS OTHER SOURCES OF FUNDS (7000) PERMANENT TRANSFER FROM VARIOUS FUNDS 12 Abolishment of the Working Cash Fund 7110 12 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 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 30,860 6,063 150,000 3,727 7400 Total Other Sources of Funds 0 42,325 42,325 0 1,154,978 1,345,628 0 0 0 OTHER USES OF FUNDS (8000) PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8100) Abolishment or Abatement of the Working Cash Fund Transfer of Working Cash Fund Interest 12 Printed: 10/16/2013 CSD 158 AFR - 2013.xls 12 8110 0 8120 0 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, 2013 Page 8 A B 1 Description 2 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 80 81 Acct # Transfer Among Funds 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 to Debt Service Fund 5 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 Excess of Receipts/Revenues and Other Sources of Funds (Over/Under) Expenditures/Disbursements and Other Uses of Funds Fund Balances - July 1, 2012 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 0 0 8170 8410 Total Other Sources/Uses of Funds C (10) 8160 Taxes Pledged to Pay Principal on Capital Leases Total Other Uses of Funds Page 8 0 30,860 6,063 150,000 3,727 760,000 394,978 796,923 153,727 (754,598) (153,727) 0 0 0 394,978 0 0 0 1,345,628 0 0 (394,978) 0 0 0 0 534,579 880,308 (2,269,988) 1,138,093 21,859 39,172,168 324,453 18,526,284 541,170 10,243,850 4,485,302 912,653 121,727 1,729,957 19,060,863 1,421,478 7,973,862 5,623,395 934,512 39,293,895 2,054,410 60 29,899 Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) Fund Balances - June 30, 2013 Printed: 10/16/2013 CSD 158 AFR - 2013.xls 0 29,959 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 30, 2013 Page 9 A B 1 Acct # Description 2 3 4 5 6 7 8 9 10 11 12 Page 9 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 40,321,457 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 53 TRANSPORTATION FEES Mobile Home Privilege Tax 3,489,158 1,154,703 320,735 6,410,755 8,859,914 3,489,158 2,310,723 0 320,735 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 347,690 347,690 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 118,103 0 0 0 20,980 74,633 14,148 109,761 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 CTE - Transp Fees from Other Sources (In State) 1433 Printed: 10/16/2013 CSD 158 AFR - 2013.xls 8,859,914 1,156,020 40,321,457 Total Ad Valorem Taxes Levied By District 13 14 15 16 17 18 6,410,755 1130 Leasing Purposes Levy Special Education Purposes Levy 68,842 8,580 118,103 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 30, 2013 Page 10 A B 1 Description 2 54 55 56 57 58 59 60 61 62 63 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 77,422 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 Acct # Page 10 Interest on Investments 1510 Gain or Loss on Sale of Investments 1520 Total Earnings on Investments 40,757 1,745 16,599 7,788 1,704 68,933 3,718 40,757 1,745 16,599 7,788 1,704 68,933 3,718 2,361,658 53,001 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 31,446 10,409 2,456,514 Admissions - Athletic 1711 66,776 Admissions - Other (Describe & Itemize) 1719 Fees 1720 Book Store Sales 1730 Other District/School Activity Revenue (Describe & Itemize) 1790 Total Food Service 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 285,163 351,939 0 1,226,821 1,226,821 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: 10/16/2013 CSD 158 AFR - 2013.xls 32,682 246,600 244,548 674,919 40,000 31,890 215,000 300,000 38,640 60 0 60 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 30, 2013 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 Acct # Page 11 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 Payment from Other Districts 1991 Sale of Vocational Projects 1992 Other Local Fees 1993 Other Local Revenues (Describe & Itemize) 1999 Total Other Revenue from Local Sources Total Receipts/Revenues from Local Sources 35,163 384,975 110,032 1,244,499 0 0 0 340,000 0 0 0 1000 45,239,914 7,656,999 8,876,513 3,574,368 2,430,530 408,933 324,453 0 60 0 0 0 0 13,246,468 750,000 13,246,468 750,000 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) 2300 Total Flow-Through Receipts/Revenues from One District to Another 2000 District 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 - Extraordinary 3105 Special Education - Personnel 3110 Special Education - Orphanage - Individual 3120 Special Education - Orphanage - Summer 3130 Special Education - Summer School 3145 Special Education - Other (Describe & Itemize) 3199 753,344 1,134,054 1,703,432 22,432 46,760 3,660,022 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 27,708 27,708 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: 10/16/2013 CSD 158 AFR - 2013.xls 82,363 82,363 7,245 53,183 0 0 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 30, 2013 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 Acct # Page 12 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/Vocational 3500 Transportation - Special Education 3510 Transportation - Other (Describe & Itemize) 3599 1,700,201 1,165,368 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 - Learning Technology Centers 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 2,865,569 0 226,994 50,000 55,121 4,112,636 17,359,104 50,000 800,000 0 0 2,865,569 2,865,569 0 0 39,417,589 39,417,589 39,417,589 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 175 176 177 178 179 180 181 182 183 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 184 185 186 187 188 189 190 191 192 193 194 195 196 RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT THRU THE STATE TITLE V Title V - Innovation and Flexibility Formula 4100 Title V - District Projects 4105 Title V - Rural & Low Income Schools 4107 Title V - Other (Describe & Itemize) 4199 Total Title V FOOD SERVICE Breakfast Start-Up 4200 National School Lunch Program 4210 Special Milk Program 4215 School Breakfast Program 4220 Printed: 10/16/2013 CSD 158 AFR - 2013.xls 595,340 7,338 0 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 30, 2013 Page 13 A B 1 Description 2 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 Acct # Summer Food Service Admin/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 602,678 Total Food Service Page 13 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 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 FEDERAL - SPECIAL EDUCATION Title IV - Safe & Drug Free Schools - Formula 4400 Title IV - 21st Century 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/Low Incidence 4605 4620 Fed - Spec Education - IDEA - Room & Board 4625 Fed - Spec Education - IDEA - Discretionary 4630 4699 Fed - Spec Education - IDEA - Other (Describe & Itemize) 254,388 254,388 0 0 0 0 0 0 0 0 0 0 2,902 1,202,603 305,000 1,510,505 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 ARRA - General State Aid - Other Govt Services Stabilization 4870 Printed: 10/16/2013 CSD 158 AFR - 2013.xls 34,321 34,321 0 0 STATEMENT OF REVENUES RECEIVED/REVENUES FOR THE YEAR ENDING JUNE 30, 2013 Page 14 A B 1 Description 2 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 Acct # 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 XI 4880 Race to the Top Program 4901 Advanced Placement Fee/International Baccalaureate 4904 Emergency Immigrant Assistance 4905 Title III - English Language Acquisition 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 4998 Total Restricted Grants-In-Aid Received from the Federal Govt Thru the State Total Receipts/Revenues from Federal Sources Total Direct Receipts/Revenues Printed: 10/16/2013 CSD 158 AFR - 2013.xls 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 0 Total Stimulus Programs 4000 Page 14 0 0 0 0 0 0 0 2,891,920 0 0 0 0 0 2,891,920 0 0 0 0 0 0 0 0 0 0 65,490,938 8,456,999 8,876,513 6,439,937 2,430,530 39,826,522 324,453 0 60 28,700 48,701 135,279 277,348 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 30, 2013 Page 15 A B 1 2 Description 10 - EDUCATIONAL FUND (ED) 3 4 INSTRUCTION (ED) Regular Programs 5 Pre-K Programs 6 Special Education Programs (Functions 1200-1220) 7 Special Education Programs Pre-K 8 Remedial and Supplemental Programs K-12 9 Remedial and Supplemental Programs Pre-K 10 Adult/Continuing Education Programs 11 CTE Programs 12 Interscholastic Programs 13 Summer School Programs 14 Gifted Programs 15 Driver's Education Programs 16 Bilingual Programs 17 Truant Alternative & Optional Programs 18 Pre-K Programs - Private Tuition 19 Regular K-12 Programs - Private Tuition 20 Special Education Programs K-12 - Private Tuition 21 Special Education Programs Pre-K - Tuition 22 Remedial/Supplemental Programs K-12 - Private Tuition 23 Remedial/Supplemental Programs Pre-K - Private Tuition 24 Adult/Continuing Education Programs - Private Tuition 25 CTE Programs - Private Tuition 26 Interscholastic Programs - Private Tuition 27 Summer School Programs - Private Tuition 28 Gifted Programs - Private Tuition 29 Bilingual Programs - Private Tuition 30 Truants Alternative/Optional Ed Progms - Private Tuition 31 32 Total Instruction 10 33 SUPPORT SERVICES (ED) 34 SUPPORT SERVICES - PUPILS Attendance & Social Work Services 35 Guidance Services 36 Health Services 37 Psychological Services 38 Speech Pathology & Audiology Services 39 Other Support Services - Pupils (Describe & Itemize) 40 41 Total Support Services - Pupils 42 SUPPORT SERVICES - INSTRUCTIONAL STAFF Improvement of Instruction Services 43 Educational Media Services 44 Assessment & Testing 45 46 Total Support Services - Instructional Staff 47 SUPPORT SERVICES - GENERAL ADMINISTRATION Board of Education Services 48 Executive Administration Services 49 Special Area Administration Services 50 51 52 Tort Immunity Services Total Support Services - General Administration Printed: 10/16/2013 CSD 158 AFR - 2013.xls 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 3,129 9,651 24,602,486 918,057 6,182,381 3,890,555 147,123 985,606 257,054 17,309 89,345 485,405 14,131 184,133 2,967 393,788 859,910 215,641 40,168 90,959 390,711 63,151 25,403 178 24,060 8,208 76,269 79,740 133,287 2,794 3,908 3,232 19,063 145,079 152,604 231 9,471 10,780 1000 33,694,101 5,220,553 586,669 1,023,864 2110 937,322 673,456 1,332,316 666,409 1,195,277 434,603 5,239,383 145,317 88,674 143,614 87,325 134,861 13,159 3,728 155,183 39,542 76,144 14,660 302,416 6,213 3,347 26,300 7,771 3,619 417,076 1,055,004 85,828 130,122 1,229,531 105,795 1,472,080 215,950 169,834 11,021 205,413 386,268 2320 552,426 68,238 103,588 548,525 10,276 3,164 2,529 2330 2360 2370 2300 552,426 171,826 558,801 5,693 1100 1125 1200 Page 15 1225 24,152 29,702,148 1,227,428 7,934,628 3,174 0 0 1,102,011 769,205 1,661,095 801,047 1,409,901 449,263 6,192,522 1,106,100 766,513 1,651,544 806,550 1,352,861 599,095 6,282,663 0 1,919,243 1,333,296 205,413 3,457,952 2,097,173 1,342,448 213,500 3,653,121 660,217 684,809 0 819,641 678,545 38,600 1275 1300 1500 1600 1650 1700 1800 29,945 6,278 800 1900 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 2120 2130 2140 2150 2190 2100 2210 2220 599,791 2230 2200 2310 47,250 1,335,326 24,152 10,207 78,196 3,682 0 0 0 3,682 1,185 15,789 31,354 1,185 47,143 40,290 15,990 0 56,280 0 Budget 29,248,280 1,096,620 7,504,217 2,967 0 0 0 585,687 1,169,957 368,423 68,053 112,546 480,992 0 0 0 0 0 0 0 0 0 0 0 0 0 0 40,637,742 1250 1400 L 0 0 1,345,026 571,510 1,081,770 391,178 153,780 119,323 523,621 41,708,560 1,498,186 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 30, 2013 Page 16 A B 1 2 53 54 55 56 57 58 59 60 61 62 63 64 65 66 Description 83 84 85 86 87 88 89 90 91 92 93 94 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 3,329 1,086 3,329 1,086 Budget SUPPORT SERVICES - SCHOOL ADMINISTRATION 2410 2490 2,643,621 616,723 19,347 253,748 2400 2,643,621 616,723 19,347 253,748 Direction of Business Support Services 2510 Fiscal Services 2520 134,204 341,259 24,192 52,217 806 376,419 4,615 Operation & Maintenance of Plant Services 2540 Pupil Transportation Services 2550 Food Services 2560 724,726 134,499 13,010 40,284 2,803 1,336,794 15,146 4,246 2,086 Internal Services 2570 Total Support Services - Business 2500 1,200,189 210,908 430,519 1,344,212 15,146 7,063 14,210 Office of the Principal Services Other Support Services - School Admin (Describe & Itemize) Total Support Services - School Administration 0 3,644,997 0 3,537,854 0 3,537,854 164,806 769,866 0 10,188 2,636,433 0 159,202 777,327 12,124 15,813 2,257,781 0 3,222,247 3,644,997 SUPPORT SERVICES - BUSINESS 2,817 12,124 3,581,293 SUPPORT SERVICES - CENTRAL Direction of Central Support Services Planning, Research, Development, & Evaluation Services 67 Information Services 68 Staff Services 69 Data Processing Services 70 71 Total Support Services - Central Other Support Services (Describe & Itemize) 72 73 Total Support Services 74 COMMUNITY SERVICES (ED) 75 PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED) 76 PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs 77 Payments for Special Education Programs 78 Payments for Adult/Continuing Education Programs 79 Payments for CTE Programs 80 Payments for Community College Programs 81 82 Funct # Page 16 Other Payments to In-State Govt. Units (Describe & Itemize) 2620 2630 2640 2660 2600 32,483 259,536 544,929 836,948 9,181 65,237 69,872 144,290 77,805 11,528 429,886 519,219 462 7,691 1,273,024 1,281,177 1,959,488 4,000 2,220,570 36,968 4,304,374 3,404 787 2900 2000 3000 11,944,647 525 42,325 42,325 496 1,040 1,536 525 0 0 119,931 345,013 2,361,076 2,826,020 57,471 69,393 66,646 0 40,968 20,622,589 67,412 21,555,308 4,191 1,900 4110 4120 359,937 686,053 4130 4140 4170 4190 0 1,045,990 0 0 0 140,330 352,130 2,335,176 2,827,636 948,282 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: 10/16/2013 CSD 158 AFR - 2013.xls 0 2610 359,937 686,053 18,427 1,872,822 1,045,990 18,427 1,872,822 948,282 16,484 1,892,000 0 0 0 0 0 1,891,249 1,891,249 0 0 0 1,908,484 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 30, 2013 Page 17 A B 1 2 95 96 97 98 Description 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 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 99 100 Payments to Other Dist & Govt Units (Out-of-State) 101 Total Payments to Other District & Govt Units 102 DEBT SERVICES (ED) 103 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 104 Tax Anticipation Notes 105 Corporate Personal Prop. Repl. Tax Anticipation Notes 106 State Aid Anticipation Certificates 107 Other Interest on Short-Term Debt 108 109 Total Interest on Short-Term Debt 110 Debt Services - Interest on Long-Term Debt 111 Total Debt Services 112 PROVISIONS FOR CONTINGENCIES (ED) 113 Total Direct Disbursements/Expenditures 114 115 Funct # Page 17 0 0 359,937 2,577,302 0 0 2,937,239 4400 4000 0 0 0 0 0 0 0 0 5110 5120 5130 5140 5150 0 5100 5200 0 5000 45,638,748 Printed: 10/16/2013 CSD 158 AFR - 2013.xls 0 0 7,180,041 3,170,580 5,329,025 81,623 2,656,902 144,842 0 64,201,761 66,122,534 1,289,177 20 - OPERATIONS & MAINTENANCE FUND (O&M) 116 SUPPORT SERVICES (O&M) 117 118 SUPPORT SERVICES - PUPILS Other Support Services - Pupils (Describe & Itemize) 2190 119 120 SUPPORT SERVICES - BUSINESS 121 Direction of Business Support Services 2510 Facilities Acquisition & Construction Services 2530 122 Operation & Maintenance of Plant Services 2540 123 Pupil Transportation Services 2550 124 Food Services 2560 125 126 Total Support Services - Business 2500 127 Other Support Services (Describe & Itemize) 2900 128 Total Support Services 2000 3000 129 COMMUNITY SERVICES (O&M) 130 PAYMENTS TO OTHER DIST & GOVT UNITS (O&M) 131 PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Special Education Programs 4120 132 Payments for CTE Programs 4140 133 Other Payments to In-State Govt. Units 2,856,766 6000 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures (Describe & Itemize) 134 135 Total Payments to Other Govt. Units (In-State) 136 Payments to Other Govt. Units (Out of State) 137 Total Payments to Other Dist & Govt Units 138 DEBT SERVICES (O&M) 139 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 140 Tax Anticipation Notes 141 0 0 0 0 980,329 146,889 3,665,234 1,560,175 1,034,375 2,554 3,391 30,017 980,329 146,889 3,665,234 1,560,175 1,064,392 2,554 3,391 0 980,329 146,889 3,665,234 1,560,175 1,064,392 2,554 3,391 0 7,392,947 7,510,302 30,017 29,672 0 7,422,964 0 7,422,964 7,539,974 7,539,974 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, 2013 Page 18 A B 1 Description 2 Corporate Personal Prop. Repl. Tax Anticipation Notes 142 State Aid Anticipation Certificates 143 Other Interest on Short-Term Debt (Describe & Itemize) 144 145 Total Debt Service - Interest on Short-Term Debt 146 DEBT SERVICE - INTERST ON LONG-TERM DEBT 147 Total Debt Services 148 PROVISIONS FOR CONTINGENCIES (O&M) Total Direct Disbursements/Expenditures 149 Excess (Deficiency) of Receipts/Revenues/Over 150 151 Disbursements/ Expenditures 30 - DEBT SERVICES (DS) 152 153 PAYMENTS TO OTHER DIST & GOVT UNITS (DS) 154 DEBT SERVICES (DS) 155 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 156 Tax Anticipation Notes 157 Corporate Personal Prop. Repl. Tax Anticipation Notes 158 State Aid Anticipation Certificates 159 Other Interest on Short-Term Debt (Describe & Itemize) 160 161 162 Total Debt Services - Interest On Short-Term Debt DEBT SERVICES - INTEREST ON LONG-TERM DEBT DEBT SERVICES - PAYMENTS OF PRINCIPAL ON LONG- 163 TERM DEBT (Lease/Purchase Principal Retired) 164 DEBT SERVICES - OTHER (Describe & Itemize) 165 Total Debt Services 166 PROVISION FOR CONTINGENCIES (DS) Total Disbursements/ Expenditures 167 168 169 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: 10/16/2013 CSD 158 AFR - 2013.xls Budget 0 191,838 191,838 6000 980,329 146,889 3,665,234 1,560,175 1,064,392 2,554 3,391 0 7,422,964 1,034,035 7,731,812 0 4000 5000 0 0 0 0 0 5110 5120 5130 5140 5150 5100 0 1,200,229 0 1,200,229 0 955,461 0 11,285,860 6,040 12,492,129 11,285,860 6,040 12,492,129 10,945,000 20,000 11,920,461 0 12,492,129 12,492,129 11,920,461 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) 170 171 SUPPORT SERVICES (TR) 172 SUPPORT SERVICES - PUPILS 173 Other Support Services - Pupils (Describe & Itemize) 174 SUPPORT SERVICES - BUSINESS 175 Pupil Transportation Services 176 Other Support Services (Describe & Itemize) 177 Total Support Services 178 COMMUNITY SERVICES (TR) 179 PAYMENTS TO OTHER DIST & GOVT UNITS (TR) 180 PAYMENTS TO OTHER GOVT UNITS (IN-STATE) Payments for Regular Programs 181 Payments for Special Education Programs 182 Payments for Adult/Continuing Education Programs 183 Payments for CTE Programs 184 Payments for Community College Programs 185 186 187 Funct # Page 18 (3,615,616) 0 2190 2550 2,539,418 960,667 643,323 833,082 2,539,418 960,667 643,323 833,082 5,638 1,157 5,638 1,157 2900 2000 0 0 4,983,285 0 4,983,285 3000 0 4110 0 0 0 0 0 4120 4130 4140 4170 4190 4100 0 0 0 0 5,310,700 5,310,700 0 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 30, 2013 Page 19 A B 1 Description 2 188 PAYMENTS TO OTHER GOVT UNITS (OUT-OF-STATE) 189 Total Payments to Other Dist & Govt Units 190 DEBT SERVICES (TR) 191 DEBT SERVICE - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 192 Tax Anticipation Notes 193 Corporate Personal Prop. Repl. Tax Anticipation Notes 194 State Aid Anticipation Certificates 195 Other Interest on Short-Term Debt (Describe & Itemize) 196 197 198 Total Debt Services - Interest On Short-Term Debt DEBT SERVICES - INTEREST ON LONG-TERM DEBT DEBT SERVICE - PAYMENTS OF PRINCIPAL ON LONG- 199 TERM DEBT (Lease/Purchase Principal Retired) 200 DEBT SERVICES - OTHER (Describe & Itemize) 201 Total Debt Services 202 PROVISION FOR CONTINGENCIES (TR) Total Disbursements/ Expenditures 203 204 205 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 23,479 0 23,479 0 0 295,080 295,080 0 318,559 0 5,301,844 5,310,700 5400 318,559 0 6000 2,539,418 960,667 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 50 - MUNICIPAL RETIREMENT/SOCIAL SECURITY FUND (MR/SS) 206 207 INSTRUCTION (MR/SS) Regular Programs 1100 208 Pre-K Programs 1125 209 Special Education Programs (Functions 1200-1220) 1200 210 Special Education Programs - Pre-K 1225 211 Remedial and Supplemental Programs - K-12 1250 212 Remedial and Supplemental Programs - Pre-K 1275 213 Adult/Continuing Education Programs 1300 214 CTE Programs 1400 215 Interscholastic Programs 1500 216 Summer School Programs 1600 217 Gifted Programs 1650 218 Driver's Education Programs 1700 219 Bilingual Programs 1800 220 Truants' Alternative & Optional Programs 1900 221 222 Total Instruction 1000 2000 223 SUPPORT SERVICES (MR/SS) 224 SUPPORT SERVICES - PUPILS Attendance & Social Work Services 2110 225 Guidance Services 2120 226 Health Services 2130 227 Psychological Services 2140 228 Speech Pathology & Audiology Services 2150 229 Other Support Services - Pupils (Describe & Itemize) 2190 230 231 Total Support Services - Pupils 2100 232 SUPPORT SERVICES - INSTRUCTIONAL STAFF Improvement of Instruction Services 2210 233 Educational Media Services 2220 234 Assessment & Testing 2230 235 236 Total Support Services - Instructional Staff 2200 Printed: 10/16/2013 CSD 158 AFR - 2013.xls Page 19 643,323 833,082 0 324,197 1,157 0 1,138,093 473,183 62,951 356,869 385,880 68,670 371,362 914,189 473,183 62,951 356,869 0 0 0 0 5,744 7,665 785 720 1,437 4,835 0 914,189 25,573 9,451 163,282 9,046 23,250 20,289 250,891 25,573 9,451 163,282 9,046 23,250 20,289 250,891 25,708 9,448 148,143 8,621 27,890 36,041 255,851 5,106 117,904 5,106 117,904 0 123,010 3,058 71,122 5,744 7,665 785 720 1,437 4,835 123,010 4,924 12,274 3,080 1,696 1,318 7,755 856,959 74,180 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 30, 2013 Page 20 A B 1 2 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 Description Funct # Page 20 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 - 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 38,506 0 38,506 0 0 39,244 0 0 0 0 0 Legal Services 2369 Total Support Services - General Administration 2300 38,506 0 0 0 38,506 Office of the Principal Services Other Support Services - School Administration (Describe & Itemize) 2410 2490 159,294 159,294 165,241 Total Support Services - School Administration 2400 159,294 0 159,294 165,241 Direction of Business Support Services 2510 Fiscal Services 2520 23,557 59,792 Facilities Acquisition & Construction Services 2530 Operation & Maintenance of Plant Services 2540 Pupil Transportation Services 2550 Food Services 2560 Internal Services 2570 Total Support Services - Business 2500 2368 39,244 SUPPORT SERVICES - SCHOOL ADMINISTRATION SUPPORT SERVICES - BUSINESS 169,268 438,515 116,754 807,886 23,557 59,792 0 169,268 438,515 116,754 0 807,886 24,235 59,539 173,798 460,032 120,503 838,107 SUPPORT SERVICES - CENTRAL Direction of Central Support Services Planning, Research, Development, & Evaluation Services 266 Information Services 267 Staff Services 268 Data Processing Services 269 270 Total Support Services - Central 271 Other Support Services (Describe & Itemize) Total Support Services 272 273 COMMUNITY SERVICES (MR/SS) 274 PAYMENTS TO OTHER DIST & GOVT UNITS (MR/SS) Payments for Special Education Programs 275 Payments for CTE Programs 276 277 Total Payments to Other Dist & Govt Units 278 DEBT SERVICES (MR/SS) 279 DEBT SERVICE - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 280 Tax Anticipation Notes 281 Corporate Personal Prop. Repl. Tax Anticipation Notes 282 Printed: 10/16/2013 CSD 158 AFR - 2013.xls 0 2610 2620 2600 5,571 26,961 82,363 114,895 2900 2000 1,494,482 2630 2640 2660 0 5,571 26,961 82,363 114,895 0 1,494,482 3000 0 4120 0 0 0 4140 4000 5110 5120 5130 0 0 0 0 5,617 31,399 77,008 114,024 1,486,647 0 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL FOR THE YEAR ENDING JUNE 30, 2013 Page 21 A B 1 Description 2 State Aid Anticipation Certificates 283 Other (Describe & Itemize) 284 285 Total Debt Services - Interest 286 PROVISION FOR CONTINGENCIES (MR/SS) Total Disbursements/Expenditures 287 288 289 307 308 309 310 311 312 313 314 315 316 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 2,408,671 2,343,606 5150 5000 L 0 0 0 5140 6000 2,408,671 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 60 - CAPITAL PROJECTS (CP) 290 291 SUPPORT SERVICES (CP) 292 SUPPORT SERVICES - BUSINESS 293 Facilities Acquisition and Construction Services 294 Other Support Services (Describe & Itemize) 295 Total Support Services 296 PAYMENTS TO OTHER DIST & GOVT UNITS (CP) 297 PAYMENTS TO OTHER GOVT UNITS (In-State) Payments to Other Govt Units (In-State) 298 Payments for Special Education Programs 299 Payments for CTE Programs 300 Other Payments to In-State Govt. Units (Describe & 301 Itemize) 302 Total Payments to Other Dist & Govt Units 303 PROVISION FOR CONTINGENCIES (S&C/CI) Total Disbursements/ Expenditures 304 305 306 Funct # Page 21 21,859 259,376 2530 2900 2000 0 0 259,376 0 0 0 0 0 4100 4120 4140 4190 0 4000 0 259,376 0 259,376 0 0 0 0 0 0 0 0 259,376 0 6000 0 0 259,376 0 0 0 0 0 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 39,567,146 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 317 318 Legal Services 319 Property Insurance (Buildings & Grounds) 320 Vehicle Insurance (Transporation) 321 322 Total Support Services - General Administration 323 DEBT SERVICES (TF) 324 DEBT SERVICES - INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 325 Corporate Personal Prop. Repl. Tax Anticipation Notes 326 Printed: 10/16/2013 CSD 158 AFR - 2013.xls 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, 2013 Page 22 A B 1 2 327 Description Funct # Other Interest or Short-Term Debt 5150 Total Debt Services - Interest on Short-Term Debt 5000 328 329 PROVISIONS FOR CONTINGENCIES (TF) 330 Total Disbursements/Expenditures Excess (Deficiency) of Receipts/Revenues Over 331 332 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 354 Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures Printed: 10/16/2013 CSD 158 AFR - 2013.xls 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 5200 5300 0 15 (Lease/Purchase Principal Retired) 350 351 Total Debt Service 352 PROVISION FOR CONTINGENCIES (FP&S) Total Disbursements/Expenditures 353 L 6000 90 - FIRE PREVENTION & SAFETY FUND (FP&S) 333 334 SUPPORT SERVICES (FP&S) 335 SUPPORT SERVICES - BUSINESS Facilities Acquisition & Construction Services 2530 336 Operation & Maintenance of Plant Services 2540 337 338 Total Support Services - Business 2500 Other Support Services (Describe & Itemize) 2900 339 340 Total Support Services 2000 341 PAYMENTS TO OTHER DIST & GOVT UNITS (FP&S) (Describe & Itemize) 342 343 Total Payments to Other Dist & Govt Units 344 DEBT SERVICES (FP&S) 345 DEBT SERVICES- INTEREST ON SHORT-TERM DEBT Tax Anticipation Warrants 346 Other Interest on Short-Term Debt (Describe & Itemize) 347 348 Total Debt Service - Interest on Short-Term Debt 349 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 60 Page 23 Page 23 FEDERAL STIMULUS - AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) of 2009 (Detailed Schedule of Receipts and Disbursements) A 1 2 B 3 4 Beginning Balance July 1, 2012 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, 2013 35 36 37 1. 38 39 40 41 42 43 44 45 46 47 2. 48 49 50 51 52 53 54 55 56 CSD 158 AFR - 2013.xls, 10/16/2013 D E F G H I J K L ----RECEIPTS---- -------------------------------------------------------------------------------------------DISBURSEMENTS------------------------------------------------------------------------------------ District's Accounting Basis is ACCRUAL ARRA Revenue Source Code C 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 (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 7-1-12 Thru 6-30-13 (from 2011 Levy & Prior Levies) * Taxes Received (from the 2012 Levy) Taxes Received (from 2011 & Prior Levies) Total Estimated Taxes (from the 2012 Levy) Estimated Taxes Due (from the 2012 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: 10/16/2013 CSD 158 AFR - 2013.xls (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 40,321,457 6,410,755 8,859,914 3,489,158 1,154,703 0 320,735 0 0 0 0 0 1,156,020 0 0 61,712,742 20,402,851 3,269,788 4,069,229 2,000,990 589,283 163,597 589,283 31,085,021 * 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). 19,918,606 3,140,967 4,790,685 1,488,168 565,420 0 157,138 0 0 0 0 0 566,737 0 0 30,627,721 (Column E - C) 40,587,353 6,504,040 8,091,980 3,980,232 1,172,162 325,416 1,172,162 61,833,345 20,184,502 3,234,252 4,022,751 1,979,242 582,879 0 161,819 0 0 0 0 0 582,879 0 0 30,748,324 Page 25 Page 25 A 1 B Description 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 C D E F Outstanding Beginning 07/01/12 Issued 07/01/12 Through 06/30/13 Retired 07/01/12 Through 06/30/13 Outstanding Ending 06/30/13 CORPORATE PERSONAL PROPERTY REPLACEMENT TAX ANTICIPATION NOTES (CPPRT) Total CPPRT Notes I J Any differences described and itemized Retired 7/1/12 thru 6/30/13 Outstanding 6/30/13 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) Total TAWs 0 0 TAX ANTICIPATION NOTES (TAN) Educational Fund Operations & Maintenance Fund Fire Prevention & Safety Fund Other - (Describe & Itemize) Total TANs 0 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 Date of Issue Amount of Original (mm/dd/yy) Issue 2005 GENERAL OBLIGATION REFUNDING BONDS 12/15/05 2006B GENERAL OBLIGATION REFUNDING BONDS 03/01/06 2008 GENERAL OBLIGATION REFUNDING BONDS 02/01/08 2009 GENERAL OBLIGATION REFUNDING BONDS 11/01/09 2010 GENERAL OBLIGATION REFUNDING BONDS 12/02/10 2000 CAPITAL APPRECIATION SCHOOL BUILDING BONDS 12/01/00 2001 CAPITAL APPRECIATION SCHOOL BUILDING BONDS 12/01/01 2003 CAPITAL APPRECIATION SCHOOL BUILDING BONDS 12/01/03 2003A CAPITAL APPRECIATION SCHOOL BUILDING BONDS 12/01/03 2004 CAPITAL APPRECIATION SCHOOL BUILDING BONDS 12/01/04 2011A DEBT CERTIFICATES - QUALIFIED ENERGY CONSERVATION 09/30/11 2011B DEBT CERTIFICATES - REFUNDING 09/30/11 CAPITAL LEASES - BUSES AND COPIERS VARIOUS 6,555,000 8,740,000 5,150,000 3,825,000 6,095,000 9,000,000 11,999,846 12,999,409 9,199,649 25,000,000 1,500,000 2,060,000 VARIOUS Type of Issue * 3 6 3 3 3 6 6 6 6 6 7 7,3 8 102,123,904 Outstanding 07/1/12 Issued 7/1/12 thru 6/30/13 6,555,000 5,430,000 3,600,000 3,825,000 6,095,000 21,961,038 15,532,148 28,381,345 19,466,375 13,168,401 1,355,000 2,060,000 619,927 42,325 128,049,234 42,325 660,000 540,000 2,010,072 1,212,200 2,611,701 1,791,374 967,931 * Each type of debt issued must be identified separately with the amount: 1. Working Cash Fund Bonds 2. Funding Bonds 3. Refunding Bonds Printed: 10/16/2013, CSD 158 AFR - 2013.xls 4. Fire Prevent, Safety, Environmental and Energy Bonds 5. Tort Judgment Bonds 6. Building Bonds 7. Other DEBT CERTIFICATES 8. Other CAPITAL LEASES 9. Other 8,593,278 4,325,000 5,420,000 150,000 160,000 325,940 11,580,940 6,555,000 4,770,000 3,060,000 3,825,000 6,095,000 23,971,110 12,419,348 30,993,046 21,257,749 8,716,332 1,205,000 1,900,000 336,312 0 0 0 0 0 125,103,897 6,137,197 4,465,970 2,864,962 3,581,203 5,706,518 22,443,241 11,627,765 29,017,614 19,902,824 8,160,771 1,128,196 1,778,898 314,876 117,130,035 Schedule of Restricted Local Tax Levies and Selected Revenues Sources Schedule of Tort Immunity Expenditures Page 26 A B C D E F G H I Special Education Area Vocational Construction Page 26 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, 2012 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, 2012 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 X 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: 10/16/2013, CSD 158 AFR - 2013.xls 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 2012-13 Less: Deletions 2012-13 F G H I J K L Cost 6-30-13 Life In Years Accumulated Depreciation 7-1-12 Add: Depreciation Allowable 2012-13 Less: Depreciation Deletions 2012-13 Accumulated Depreciation 6-30-13 Balance Undepreciated 6-30-13 0 0 1 2 Schedule of Capital Outlay and Depreciation 3 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: 10/16/2013 CSD 158 AFR - 2013.xls 0 210 Non-Depreciable Land 9 Buildings 10 Permanent Buildings 11 Temporary Buildings Cost 7-1-12 10,899,723 10,899,723 10,899,723 0 50 177,212,233 0 50 0 0 33,303,746 0 143,908,487 0 2,336,314 10,922,932 3,765,914 4,287,654 310,597 928,513 0 0 43,693,628 166,970,252 230 231 176,847,769 364,464 232 240 29,763,146 3,540,600 2,078,070 258,244 3,361,136 3,247,422 404,778 1,040,232 25 20 12,565,183 694,063 13,259,246 4,019,040 5,186,150 57,471 30,017 4,076,511 5,216,167 10 253 0 3 260 0 -- 250 251 252 200 700 209,517,865 1,146,015 0 5 210,663,880 149,390 0 38,449,774 10 5,243,854 14,939 5,258,793 0 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 (2011-12) 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, L113 Expenditures 15-22, L149 Expenditures 15-22, L167 Expenditures 15-22, L203 Expenditures 15-22, L287 Expenditures 15-22, L330 Total Expenditures Total Expenditures Total Expenditures Total Expenditures Total Expenditures Total Expenditures $ Total Expenditures $ 64,201,761 7,422,964 12,492,129 5,301,844 2,408,671 0 91,827,369 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, L6, Col K - (G+I) Expenditures 15-22, L8, Col K - (G+I) Expenditures 15-22, L10, Col K - (G+I) Expenditures 15-22, L11, Col K - (G+I) Expenditures 15-22, L14, Col K - (G+I) Expenditures 15-22, L19, Col K 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, L74, Col K - (G+I) Expenditures 15-22, L101, Col K Expenditures 15-22, L113, Col G Expenditures 15-22, L113, Col I Expenditures 15-22, L129, Col K - (G+I) Expenditures 15-22, L137, Col K Expenditures 15-22, L149, Col G Expenditures 15-22, L149, Col I Expenditures 15-22, L153, Col K Expenditures 15-22, L163, Col K Expenditures 15-22, L178, Col K - (G+I) Expenditures 15-22, L189, Col K Expenditures 15-22, L199, Col K Expenditures 15-22, L203, Col G Expenditures 15-22, L203, Col I Expenditures 15-22, L209, Col K Expenditures 15-22, L211, Col K Expenditures 15-22, L213, Col K Expenditures 15-22, L214, Col K Expenditures 15-22, L217, Col K Expenditures 15-22, L273, Col K Expenditures 15-22, L277, 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 8,580 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,096,620 2,967 0 0 368,423 0 0 0 0 0 0 0 0 0 0 0 0 0 4,191 2,937,239 81,623 144,842 0 0 1,064,392 3,391 0 11,285,860 0 0 295,080 0 1,157 62,951 0 0 0 785 0 0 $ 17,358,101 74,469,268 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 Total Operating Expenses (Regular K-12) 9 Mo ADA (See the General State Aid Claim for 2012-2013 (ISBE 54-33, L12) Estimated OEPP * Printed: 10/16/2013 CSD 158 AFR - 2013.xls $ $ 8,640.37 8,618.76 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 B C D E F G ESTIMATED OPERATING EXPENSE PER PUPIL (OEPP)/PER CAPITA TUITION CHARGE (PCTC) COMPUTATIONS (2011-12) 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 Revenue Adjustments within range of C231 ED-O&M-DS-TR-MR/SS-Tort thru J258 ED Revenues 9-14, L260, Col C ED,O&M,MR/SS Revenues 9-14, L261, Col C,D,G ED-TR-MR/SS Revenues 9-14, L262, Col C,F,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-O&M-TR-MR/SS Revenues 9-14, L265, Col C,D,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 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 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 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) 4800 Total ARRA Program Adjustments Chicago General Education Block Grant Chicago Educational Services Block Grant School Safety & Educational Improvement Block Grant Technology - Learning Technology Centers 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/Low Incidence Fed - Spec Education - IDEA - Room & Board Fed - Spec Education - IDEA - Discretionary Fed - Spec Education - IDEA - Other (Describe & Itemize) Total CTE - Perkins 160 161 4901 Race to the Top 4904 Advanced Placement Fee/International Baccalaureate 162 4905 Emergency Immigrant Assistance 163 4909 Title III - English Language Acquisition 164 4910 Learn & Serve America 165 4920 McKinney Education for Homeless Children 166 4930 Title II - Eisenhower Professional Development Formula 167 4932 Title II - Teacher Quality 168 4960 Federal Charter Schools 169 4991 Medicaid Matching Funds - Administrative Outreach 170 4992 Medicaid Matching Funds - Fee-for-Service Program 171 4998 Other Restricted Revenue from Federal Sources (Describe & Itemize) 172 173 Total Allowance for PCTC Computation 174 Net Operating Expense for PCTC Computation 175 Total Depreciation Allowance (from page 27, Col I) 176 Total Allowance for PCTC Computation 177 9 Mo ADA 178 179 Total Estimated PCTC * 180 181 182 * The total OEPP/PCTC may change based on the data provided. The final amounts will be calculated by ISBE Printed: 10/16/2013 CSD 158 AFR - 2013.xls $ 68,842 0 0 0 0 0 0 0 0 0 2,456,514 351,939 1,226,821 0 0 0 0 277,230 0 0 0 3,660,022 27,708 82,363 7,245 0 53,183 2,865,569 0 0 0 0 0 0 0 0 0 0 0 0 50,000 55,121 0 0 0 602,678 254,388 0 1,202,603 305,000 0 0 34,321 0 0 0 0 28,700 0 0 0 48,701 0 135,279 277,348 0 $ $ 14,071,575 60,397,693 5,258,793 65,656,486 8,640.37 7,598.80 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 2012 (Include the value of commodities when determining if an A-133 is required) . 214,639 Internal Services (1-2570) and (5-2570) Staff Services (1-2640) and (5-2640) Data Processing Services (1-2660) and (5-2660) 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: 10/16/2013 CSD 158 AFR - 2013.xls 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 182,759 837,119 41,449,583 41,449,583 6,439,731 3,533,819 1,383,532 3,696,062 6,439,731 3,533,819 1,383,532 3,696,062 0 0 6,524,449 5,436,456 2,357,303 0 0 0 0 125,502 0 0 40,968 4,191 70,991,596 371,449 2,401,114 3,792,441 Restricted Rate Total Indirect Costs: Total Direct Costs: = Unrestricted Program Indirect Costs Direct Costs 3,792,441 70,991,596 5.34% 182,759 837,119 6,524,449 0 0 0 5,436,456 2,357,303 0 0 0 0 125,502 0 0 40,968 4,191 64,467,147 371,449 2,401,114 10,316,890 Unrestricted Rate Total Indirect costs: Total Direct Costs: = 10,316,890 64,467,147 16.00% 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, 2013 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 5 website: http://www.isbe.net/sfms/afr/afr.htm . 6 7 Check if the schedule is not applicable. 8 9 CONSOLIDATED 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 44 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 LIMITATION OF ADMINISTRATIVE COSTS WORKSHEET (Section 17-1.5 of the School Code) School District Name: RCDT Number: Actual Expenditures, Fiscal Year 2013 (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. 684,809 0 0 159,202 0 0 Budgeted Expenditures, Fiscal Year 2014 (10) Total Educational Fund 684,809 0 0 159,202 0 0 (20) Operations & Maintenance Fund 699,228 4,000 0 844,011 168,637 0 871,865 0 Percent Increase (Decrease) for FY2014 (Budgeted) over 9. FY2013 (Actual) 871,865 3% CERTIFICATION I certify that the amounts shown above as "Actual Expenditures, Fiscal Year 2013" agree with the amounts on the district's Annual Financial Report for Fiscal Year 2013. I also certify that the amounts shown above as "Budgeted Expenditures, Fiscal Year 2014" agree with the amounts on the budget adopted by the Board of Education. (Date) Total 699,228 4,000 0 168,637 0 0 0 844,011 8. Totals 0 CONSOLIDATED SCHOOL DISTRICT NO. 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, 2013 to ensure inclusion in the Fall 2013 report, postmarked by January 17, 2014 to ensure inclusion in the Spring 2014 report, or postmarked by August 15, 2014 to ensure inclusion in the Fall 2014 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 $42,325 WHICH ARE REPORTED ON P8 C43 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. CONSOLIDATED SCHOOL DISTRICT NO. 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 S:\DATA\SD158\ AUDIT 13\REPORT\ federal program letters\CSD158 Instructions to insert FedProg 2013.pdf Page 35 word doc or pdf files: Choose: Insert - Select: Object - Select Create New tab Select file type Adobe Acrobat or Microsoft Word Document - Select Create from File tab - Select Browse Select file that you want to embed - Check Display as icon - Select OK. If you have trouble inserting pdf files it is because you do not have the Adobe program. 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 FY2013 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, 2013 OPERATIONS & MAINTENANCE TRANSPORTATION 65,490,938 64,201,761 1,289,177 8,456,999 7,422,964 1,034,035 6,439,937 5,301,844 1,138,093 324,453 324,453 80,712,327 76,926,569 3,785,758 19,060,863 1,421,478 5,623,395 2,054,410 28,160,146 EDUCATIONAL WORKING CASH TOTAL 11 12 13 14 Balanced - no deficit reduction plan is required. 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: CSD 158 AFR - 2013.xls Error Message ACCRUAL FALSE 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, 2013 DISTRICT/JOINT AGREEMENT NAME RCDT NUMBER CONSOLIDATED SCHOOL DISTRICT NO.44-063-1580-22 158 ADMINISTRATIVE AGENT IF JOINT AGREEMENT (as applicable) CPA FIRM 9-DIGIT STATE REGISTRATION NUMBER 060-0039373 NAME AND ADDRESS OF AUDIT FIRM DR. JOHN BURKEY EVANS, MARSHALL & PEASE, P.C. 1875 HICKS ROAD ADDRESS OF AUDITED ENTITY (Street and/or P.O. Box, City, State, Zip Code) ROLLING MEADOWS E-MAIL ADDRESS PAUL@EMPCPA.COM 650 ACADEMIC DRIVE NAME OF AUDIT SUPERVISOR PAUL H. THERMEN, 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) FAX NUMBER 847-221-5701 Page 38 Page 38 CONSOLIDATED SCHOOL DISTRICT NO. 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 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 (IND COST INFO 30) on Line 12. 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 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-2) 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. Financial Statement and/or Federal Awards Findings information has been completely filled out for each finding. 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). 35. Questioned Costs have been calculated where there are questioned costs. 36. Questioned Costs are separated by project year and by program. 37. Questioned Costs have been calculated for Interest Earned on Excess Cash on Hand. Page 38 - 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 38. 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 38 Page 39 Page 39 CONSOLIDATED SCHOOL DISTRICT NO. 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 2,891,920 214,639 Account 4992 (277,348) $ 2,829,211 ADJUSTED AFR FEDERAL REVENUES $ 2,829,211 Total Current Year Federal Revenues Reported on SEFA: Federal Revenues Column D $ 2,829,211 ADJUSTED SEFA FEDERAL REVENUE: $ 2,829,211 DIFFERENCE: $ - AFR TOTAL FEDERAL REVENUES: ADJUSTMENTS TO AFR FEDERAL REVENUE AMOUNTS: Reason for Adjustment: Adjustments to SEFA Federal Revenues: Reason for Adjustment: Page 40 Page 40 CONSOLIDATED SCHOOL DISTRICT NO. 158 44-063-1580-22 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ending June 30, 2013 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) Receipts/Revenues Year Year 7/1/11-6/30/12 7/1/12-6/30/13 (C) (D) 84.010 12-4300-00 84.010 13-4300-00 84.027 12-4625-00 84.027 13-4625-00 84.365 12-4909-00 84.365 13-4909-00 84.367 12-4932-00 84.367 13-4932-00 48,701 84.027 12-4625XC 9,179 Expenditure/Disbursements4 Year Year 7/1/11-6/30/12 7/1/12-6/30/13 (E) (F) Obligations/ Encumb. (G) Final Status (H) Budget 71,888 85,822 254,388 254,388 255,424 10,011 72,733 285,810 285,810 (I) U.S. DEPARTMENT OF EDUCATION Passed through the Illinois State Board of Education Title I - Low Income Title I - Low Income 71,888 212,846 254,388 SPECIAL EDUCATION CLUSTER (IDEA) Federal Speccial Education-I.D.E.A.-Room & Board Federal Speccial Education-I.D.E.A.-Room & Board (M) Title III-Language Instruction Program-Limited English LIPLEP Title III-Language Instruction Program-Limited English LIPLEP Title II-Teacher Quality Title II-Teacher Quality Federal Speccial Education-I.D.E.A.-Room & Board (M) Total Passed through the Illinois State Board of Education 62,722 10,011 62,722 285,810 44,850 44,850 28,700 33,386 212,846 28,700 33,386 636,789 48,701 212,846 627,610 • (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. 44,850 44,850 28,700 28,700 33,386 33,386 48,701 49,426 Page 40 Page 40 CONSOLIDATED SCHOOL DISTRICT NO. 158 44-063-1580-22 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ending June 30, 2013 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) 84.173 12-4600-00 84.173 13-4600-00 84.027 12-4620-00 84.027 13-4620-00 Receipts/Revenues Year Year 7/1/11-6/30/12 7/1/12-6/30/13 (C) (D) Expenditure/Disbursements4 Year Year 7/1/11-6/30/12 7/1/12-6/30/13 (E) (F) Obligations/ Encumb. (G) Final Status (H) Budget 3,049 3,049 2,902 2,902 995,945 1,057,392 1,202,603 1,240,642 (I) U.S. DEPARTMENT OF EDUCATION Passed through the Special Educatioin District of McHenry County SPECIAL EDUCATION CLUSTER (IDEA) Federal Special Education-I.D.E.A.-Pre-School Federal Special Education-I.D.E.A.-Pre-School (M) Federal Special Education-I.D.E.A.-Flow-Through Federal Special Education-I.D.E.A.-Flow-Through (M) Total Passed through the Special Educatioin District of McHenry County Passed Through the McHenry County Regional Office of Education Vocational Education-Perkins Grant Vocational Education-Perkins Grant 3,049 2,902 999,945 12-4770-00 84.048 13-4770-00 Total Passed Through the McHenry County Regional Office of Education TOTAL U.S. DEPARTMENT OF EDUCATION 2,902 995,945 1,202,603 1,002,994 84.048 3,049 1,205,505 6,940 1,202,603 1,002,994 1,205,505 6,940 34,321 34,321 6,940 34,321 6,940 34,321 1,222,780 1,876,615 1,222,780 1,867,436 • (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 Page 40 CONSOLIDATED SCHOOL DISTRICT NO. 158 44-063-1580-22 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ending June 30, 2013 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) 93.778 12-4991-00 93.778 13-4991-00 Receipts/Revenues Year Year 7/1/11-6/30/12 7/1/12-6/30/13 (C) (D) Expenditure/Disbursements4 Year Year 7/1/11-6/30/12 7/1/12-6/30/13 (E) (F) Obligations/ Encumb. (G) Final Status (H) U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Passed through Illinois Healythcare and Family Services Medicaid Matching-Administrative Outreach Medicaid Matching-Administrative Outreach Total Passed through Illinois Healythcare and Family Services TOTAL U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 105,047 105,047 135,279 135,279 105,047 135,279 105,047 135,279 105,047 135,279 105,047 135,279 469,807 91,765 469,807 91,765 U.S. DEPARTMENT OF AGRICULTURE Passed Through the Illiniois Stsate Board of Education National School Lunch Program National School Lunch Program (M) School Breakfast Program School Breakfast Program (M) Commodities Commodities (M) 10.555 12-4210-00 10.555 13-4210-00 10.553 12-4220-00 10.553 13-4220-00 10.550 12-4299-00 10.550 13-4299-00 Passed Through the Illiniois Stsate Board of Education 503,575 6,732 847 503,575 6,732 6,491 177,546 847 177,546 773,184 177,546 170,506 654,085 773,184 • (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 7,579 6,491 170,506 654,085 561,572 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. 170,506 Budget (I) Page 40 Page 40 CONSOLIDATED SCHOOL DISTRICT NO. 158 44-063-1580-22 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ending June 30, 2013 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) Receipts/Revenues Year Year 7/1/11-6/30/12 7/1/12-6/30/13 (C) (D) Expenditure/Disbursements4 Year Year 7/1/11-6/30/12 7/1/12-6/30/13 (E) (F) Obligations/ Encumb. (G) Final Status (H) U.S. DEPARTMENT OF AGRICULTURE Passed Through the Illiniois Stsate Board of Education TOTAL U.S. DEPARTMENT OF AGRICULTURE 654,085 773,184 654,085 773,184 U.S. DEPARTMENT OF DEFENSE Passed Through the Illiniois Stsate Board of Education Commodities Commodities (M) 10.550 12-4299-00 10.550 13-4299-00 Total Passed Through the Illiniois Stsate Board of Education TOTAL U.S. DEPARTMENT OF DEFENSE TOTAL FEDERAL PROGRAMS 46,471 46,471 44,133 46,471 44,133 46,471 44,133 46,471 44,133 46,471 44,133 46,471 44,133 2,028,383 2,829,211 2,028,383 2,820,032 • (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. Budget (I) Page 41 Page 41 CONSOLIDATED SCHOOL DISTRICT NO. 158 44-063-1580-22 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) Year Ending June 30, 2013 Note 1: Basis of Presentation5 The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Consolidated School Diustrict No. 158 and is presented on the 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, Consolidated School District No. 158 provided federal awards to subrecipients as follows: Program Title/Subrecipient Name Federal Amount Provided to CFDA Number Subrecipients NONE 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 Page 42 CONSOLIDATED SCHOOL DISTRICT NO. 158 44-063-1580-22 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2013 SECTION I - SUMMARY OF AUDITOR'S RESULTS FINANCIAL STATEMENTS Qualified Type of auditor's report issued: (Unqualified, Qualified, Adverse, Disclaimer) INTERNAL CONTROL OVER FINANCIAL REPORTING: • Material weakness(es) identified? YES x NO • Significant Deficiency(s) identified that are not considered to YES x None Reported YES x NO • Material weakness(es) identified? YES x NO • 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) Unqualified Type of auditor's report issued on compliance for major programs: (Unqualified, 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 NAME OF FEDERAL PROGRAM or CLUSTER10 Child Nutrition Cluster Special Education Cluster (IDEA) 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 unqualified, indicate the type of report issued for each program. Example: "Unqualified for all major programs except for [name of program], which was qualified 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 Page 43 CONSOLIDATED SCHOOL DISTRICT NO. 158 44-063-1580-22 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2013 SECTION II - FINANCIAL STATEMENT FINDINGS 1. FINDING NUMBER:11 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 last two 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 2003 would be assigned a reference number of 02-01, 02-02, 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. CONSOLIDATED SCHOOL DISTRICT NO. 158 44-063-1580-22 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2013 Page 44 Page 44 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 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 Page 45 CONSOLIDATED SCHOOL DISTRICT NO. 158 44-063-1580-22 SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS19 Year Ending June 30, 2013 Finding Number Condition Current Status [If there are no prior year audit findings, please submit schedule and indicate NONE] NONE When possible, all prior findings should be on the same page See the instructions in the Guide to Auditing and Reporting for Illinois Public Local Education Agencies for an 19 20 explanation of this schedule. Current Status should include one of the following: • A statement that corrective action was taken • A description of any partial or planned corrective action • An explanation if the corrective action taken was significantly different from that previously reported or in the management decision received from the pass-through entity. 20 Page 46 Page 46 CONSOLIDATED SCHOOL DISTRICT NO. 158 44-063-1580-22 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2013 Corrective Action Plan Finding No.: NONE Condition: Plan: Anticipated Date of Completion: Name of Contact Person: Management Response: 21 [person responsible for implementation] [if applicable, an explanation giving specific reasons if the district officials do not agree with the finding and believes 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.