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/JA11
X
Illinois School District/Joint Agreement
Annual Financial Report *
June 30, 2011
School District
Joint Agreement
Accounting Basis:
School District/Joint Agreement Information
Certified Public Accountant Information
(See instructions on inside of this page.)
CASH
ACCRUAL
X
School District/Joint Agreement Number:
44-063-1580-22
Name of Auditing Firm:
EVANS, MARSHALL & PEASE, P.C.
County Name:
Name of Audit Manager:
MCHENRY & KANE
PAUL H. THERMEN, CPA
Name of School District/Joint Agreement:
Address:
CONSOLIDATED SCHOOL DISTRICT 158
1875 HICKS ROAD
Filing Status:
Address:
650 ACADEMIC DRIVE
Submit electronic AFR directly to ISBE
City:
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:
065-006994
MALTMAYER@DISTRICT158.ORG
Zip Code:
Email Address:
60102-4423
PAUL@EMPCPA.COM
Annual Financial Report
A-133 Single Audit Status:
ISBE Use Only
Type of Auditor's Report Issued:
Qualified
Adverse
Disclaimer
X
Unqualified
X
X
YES
YES
YES
NO Are Federal expenditures greater than $500,000?
NO Is all A-133 Single Audit Information completed and attached?
X NO Were any findings issued?
Reviewed by District Superintendent/Administrator
Reviewed by Township Treasurer (Cook County only)
Reviewed by Regional Superintendent/Cook ISC
Name of Township:
District Superintendent/Administrator Name (Type or Print):
Township Treasurer Name (type or print)
RegionalSuperintendent/Cook ISC Name (Type or Print):
Email Address:
Email Address:
DR. JOHN BURKEY
Email Address:
JBURKEY@DISTRICT158.ORG
Telephone:
847-659-6158
Signature & Date:
Fax Number:
Telephone:
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 (08/8/11)
Printed: 10/12/2011
SD 158 AFR 2011.xlsx
Fax Number:
Telephone:
847-653-6122
Signature & Date:
Fax Number:
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
Administrative Cost Worksheet……………………………………………………………………….……………................................................
AC
Itemization Schedule…………………………………………………………………………………………………................................................
ITEMIZATION
Reference Page………………………………………………………………………………………………………..................................................
REF
Notes, Opinion Letters, etc……
Opinion-Notes
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 - 44
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 Accounting 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 acceptance/completion letter.
* A school district/joint agreement who engages with and auditing firm who is not licensed and qualified will be required to complete a new audit by a qualified auditing firm
at the school districts/joint agreements expense.
Printed: 10/12/2011
SD 158 AFR 2011.xlsx
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
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.
Printed: 10/12/2011 SD 158 AFR 2011.xlsx
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 (Revenue 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.
Date:
23. Enter the date that the district used to accrue mandated categorical payments
6/30/2010
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)
828556
1704171
4184453
552997
814013
8084190
Other Receivables (160)
0
Mandated Categoricals Payments (3110, 3500, 3510, 3100, 3105)
Deferred Revenues & Other Current Liabilities (490)
0
Mandated Categoricals Payments (3110, 3500, 3510, 3100, 3105)
Direct Receipts/Revenue
0
8084190
Mandated Categoricals Payments (3110, 3500, 3510, 3100, 3105)
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 review and acceptance/completion letter.
* A school district/joint agreement who engages with and auditing firm who is not licensed and qualified will be required to complete a new audit by a qualified auditing firm
at the school districts/joint agreements expense.
Comments Applicable to the Auditor's Questionnaire:
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 2010
7
8
Educational
9
Rate(s):
10
0.030858 +
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
0.004831
75,976,518
Combined Total
0.002271 =
+
Disbursements/
Expenditures
Receipts/Revenues
1,263,367,866
Excess/ (Deficiency)
72,579,317
Working Cash
0.037960
0.000242
Fund Balance
3,397,201
23,550,115
* The numbers shown are the sum of entries on Pages 7 & 8, lines 8, 17, 20, and 65 for the Educational, Operations & Maintenance,
Transportation and Working Cash Funds.
Short-Term Debt **
CPPRT Notes
TAWs
0
Other
TANs
0
+
+
GSA Certificates
TO/EMP. Orders
0
+
0
+
Total
0 =
0
** The numbers shown are the sum of entries on page 25.
Long-Term Debt
Check the applicable box for long-term debt allowance by type of district.
X
174,344,766
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
128,298,401
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: 10/12/2011
SD 158 AFR 2011.xlsx
0
+
Page 4
A B
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
Page 4
C
D
E
F
G
H
I
K
L
M
N
O
PQ
ESTIMATED FINANCIAL PROFILE SUMMARY
(Go to the following web site for reference to the Financial Profile)
www.isbe.net/sfms/p/profile.htm
District Name:
District Code:
County Name:
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
MCHENRY & KANE
Total
Ratio
Score
4
Funds 10, 20, 40, 70 + (50 & 80 if negative)
Funds 10, 20, 40, & 70,
Minus Funds 10 & 20
23,550,115.00
75,976,518.00
0.00
0.310
Weight
Value
0.35
1.40
Total
Ratio
Score
4
Funds 10, 20 & 40
Funds 10, 20, 40 & 70,
Minus Funds 10 & 20
72,579,317.00
75,976,518.00
0.00
0.955
1. Fund Balance to Revenue Ratio:
Total Sum of Fund Balance (P8, Cells C80, D80, F80 & I80)
Total Sum of Direct Revenues (P7, Cell C8, D8, F8 & I8)
Less: Operating Debt Pledged to Other Funds (P8, Cell C53 thru D73)
(Excluding C56, D56, C60, D60 C64 and D64)
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 C53 thru D73)
(Excluding C56, D56, C60, D60 C64 and D64)
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
27,469,019.00
201,609.21
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
40,763,827.56
5. Percent of Long-Term Debt Margin Remaining:
Total
Long-Term Debt Outstanding (P3, Cell H37)
Total Long-Term Debt Allowed (P3, Cell H31)
128,298,401.00
174,344,765.51
Days
136.24
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
26.41
Score
2
Weight
Value
0.10
0.20
Total Profile Score:
3.70 *
Estimated 2012 Financial Profile Designation: RECOGNITION
*
Printed: 10/12/2011
SD 158 AFR 2011.xlsx
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, 2011
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
20,939,208
997,181
19,896,816
159,283
3,154,059
Operations &
Maintenance
Debt Services
1,173,406
5,075,690
2,946,649
727,323
1,412,575
3,103,520
6,396
5,252,283
1,458,909
1,118,954
155,266
29,828
1,175,688
16,921
343,767
22,279
45,529,514
4,300,429
989,413
592,701
10,578
357,959
1,138,166
5,540,242
28,807
99,133
245,472
233,829
31,711
20,252,359
8,453
4,015
668
3,013,899
5,100,697
1,417,549
1,086,556
28,185,720
3,643,860
5,100,697
1,531,275
1,087,224
17,343,794
656,569
4,132,693
759,053
45,529,514
4,300,429
5,663,968
1,846,277
17,107
422,316
6,008,662
16,758,951
82,722
5,663,968
82,759
1,846,277
82,759
1,567,841
0
29,828
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)
150,782
603,431
150,782
511
Total Long-Term Liabilities
Reserved Fund Balance
714
Unreserved Fund Balance
730
11,658,254
29,828
(520,672)
1,417,059
82,759
1,567,841
Investment in General Fixed Assets
Total Liabilities and Fund Balance
Printed: 10/12/2011 SD 158 AFR 2011.xlsx
16,758,951
0
29,828
BASIC FINANCIAL STATEMENTS
STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS
STATEMENT OF POSITION AS OF JUNE 30, 2011
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
796,977
130
Interfund Receivables
140
Intergovernmental Accounts Receivable
150
Other Receivables
160
Inventory
170
Prepaid Items
180
Other Current Assets (Describe & Itemize)
190
796,977
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
176,191,088
12,274,445
8,593,282
191,000
208,149,538
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
128,298,401
128,298,401
Investment in General Fixed Assets
Printed: 10/12/2011 SD 158 AFR 2011.xlsx
11,658,254
116,640,147
128,298,401
796,977
796,977
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
796,977
208,149,538
208,149,538
128,298,401
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, 2011
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
43,092,583
6,384,925
10,500,811
2,908,601
2,264,360
319,602
305,291
0
76
0
16,833,473
4,137,460
64,063,516
0
0
0
6,384,925
0
0
10,500,811
0
2,314,185
0
5,222,786
0
0
0
2,264,360
0
0
319,602
0
0
305,291
0
0
0
0
0
76
9,053,711
73,117,227
6,384,925
10,500,811
5,222,786
2,264,360
319,602
305,291
0
76
39,262,794
17,236,791
0
3,416,264
0
59,915,849
7,200,131
0
0
0
7,200,131
790,652
1,298,730
0
0
0
2,089,382
0
0
0
10,744,519
10,744,519
4,518,068
0
0
945,269
5,463,337
193,105
0
0
0
0
0
9,053,711
68,969,560
0
7,200,131
0
10,744,519
0
5,463,337
0
2,089,382
0
193,105
0
0
0
0
174,978
126,497
305,291
0
76
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
193,105
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
4,147,667
(815,206)
(243,708)
(240,551)
OTHER SOURCES/USES OF FUNDS
OTHER SOURCES OF FUNDS (7000)
PERMANENT TRANSFER FROM VARIOUS FUNDS
Abolishment of the Working Cash Fund
7110
Abatement of the Working Cash Fund
7110
Transfer of Working Cash Fund Interest
7120
Transfer Among Funds
7130
6
Transfer of Interest
Transfer from Capital Project Fund to O&M Fund
Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds
7140
7150
7160
4
to Debt Service Fund
Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds 7170
4
to Debt Service Fund
SALE OF BONDS (7200)
Principal on Bonds Sold
7210
Premium on Bonds Sold
7220
Accrued Interest on Bonds Sold
6,095,000
7230
5
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
0
0
0
0
7400
0
0
Total Other Sources of Funds
0
367,642
6,462,642
225,198
225,198
0
0
OTHER USES OF FUNDS (8000)
PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8100)
Abolishment or Abatement of the Working Cash Fund
8110
Transfer of Working Cash Fund Interest
8120
Printed: 10/12/2011 SD 158 AFR 2011.xlsx
0
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, 2011
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
Transfer Among Funds
6
Acct
#
8140
Taxes Pledged to Pay Principal on Capital Leases
8410
Grants/Reimbursements Pledged to Pay Principal on Capital Leases
8420
Other Revenues Pledged to Pay Principal on Capital Leases
8430
Fund Balance Transfers Pledged to Pay Principal on Capital Leases
8440
Taxes Pledged to Pay Interest on Capital Leases
8510
Grants/Reimbursements Pledged to Pay Interest on Capital Leases
8520
Other Revenues Pledged to Pay Interest on Capital Leases
8530
Fund Balance Transfers Pledged to Pay Interest on Capital Leases
8540
Taxes Pledged to Pay Principal on Revenue Bonds
8610
Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds
8620
Other Revenues Pledged to Pay Principal on Revenue Bonds
8630
Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds
8640
Taxes Pledged to Pay Interest on Revenue Bonds
8710
Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds
8720
Other Revenues Pledged to Pay Interest on Revenue Bonds
8730
Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds
8740
Taxes Transferred to Pay for Capital Projects
8810
Grants/Reimbursements Pledged to Pay for Capital Projects
8820
Other Revenues Pledged to Pay for Capital Projects
8830
Fund Balance Transfers Pledged to Pay for Capital Projects
8840
Transfer to Debt Service Fund to Pay Principal on ISBE Loans
8910
Other Uses Not Classified Elsewhere
8990
Total Other Sources/Uses of Funds
Excess of Receipts/Revenues and Other Sources of Funds (Over/Under)
Expenditures/Disbursements and Other Uses of Funds
Fund Balances - July 1, 2010
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
8130
Transfer of Interest
Transfer from Capital Project Fund to O&M Fund
Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to
O&M Fund
Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds
to Debt Service Fund
Total Other Uses of Funds
Page 8
0
8150
8160
0
8170
0
67,526
300,116
67,526
0
0
0
0
300,116
0
0
0
(67,526)
0
6,462,642
225,198
0
(300,116)
0
0
0
0
174,978
(173,619)
305,291
13,263,653
4,080,141
1,471,775
(815,206)
6,218,934
5,439,320
4,148,046
(15,353)
584,075
(347,053)
1,111,768
17,343,794
656,569
11,658,254
4,132,693
759,053
(520,672)
1,417,059
76
29,752
Other Changes in Fund Balances - Increases (Decreases)
(Describe & Itemize)
Fund Balances - June 30, 2011
Printed: 10/12/2011 SD 158 AFR 2011.xlsx
0
29,828
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2011
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
38,452,103
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
2,837,192
1,068,659
302,105
6,037,669
10,482,214
2,837,192
2,137,317
0
302,105
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
369,831
369,831
Total Payments in Lieu of Taxes
Regular - Tuition from Pupils or Parents (In State)
1311
Regular - Tuition from Other Districts (In State)
1312
Regular - Tuition from Other Sources (In State)
1313
Regular - Tuition from Other Sources (Out of State)
1314
Summer Sch - Tuition from Pupils or Parents (In State)
1321
Summer Sch - Tuition from Other Districts (In State)
1322
Summer Sch - Tuition from Other Sources (In State)
1323
Summer Sch - Tuition from Other Sources (Out of State)
1324
CTE - Tuition from Pupils or Parents (In State)
1331
CTE - Tuition from Other Districts (In State)
1332
CTE - Tuition from Other Sources (In State)
1333
CTE - Tuition from Other Sources (Out of State)
1334
Special Ed - Tuition from Pupils or Parents (In State)
1341
Special Ed - Tuition from Other Districts (In State)
1342
Special Ed - Tuition from Other Sources (In State)
1343
Special Ed - Tuition from Other Sources (Out of State)
1344
Adult - Tuition from Pupils or Parents (In State)
1351
Adult - Tuition from Other Districts (In State)
1352
Adult - Tuition from Other Sources (In State)
1353
Adult - Tuition from Other Sources (Out of State)
1354
125,730
0
0
0
1,922
815
51,350
29,554
83,641
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: 10/12/2011 SD 158 AFR 2011.xlsx
10,482,214
1,068,658
38,452,103
Total Ad Valorem Taxes Levied By District
13
14
15
16
17
18
6,037,669
1130
Leasing Purposes Levy
Special Education Purposes Levy
60,797
4,261
125,730
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2011
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
65,058
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
Sales to Pupils - Lunch
1611
Sales to Pupils - Breakfast
1612
Sales to Pupils - A la Carte
1613
Sales to Pupils - Other (Describe & Itemize)
1614
Sales to Adults
1620
Other Food Service (Describe & Itemize)
1690
Total Food Service
Admissions - Athletic
1711
Admissions - Other (Describe & Itemize)
1719
Fees
1720
Book Store Sales
1730
Other District/School Activity Revenue (Describe & Itemize)
1790
Total District/School Activity Income
Rentals - Regular Textbooks
1811
Rentals - Summer School Textbooks
1812
Rentals - Adult/Continuing Education Textbooks
1813
Rentals - Other (Describe & Itemize)
1819
Sales - Regular Textbooks
1821
Sales - Summer School Textbooks
1822
Sales - Adult/Continuing Education Textbooks
1823
Sales - Other (Describe & Itemize)
1829
Other (Describe & Itemize)
1890
57,820
3,764
18,597
6,351
1,313
10
3,186
57,820
3,764
18,597
6,351
1,313
10
3,186
2,230,064
68,691
35,415
17,018
2,351,188
63,479
2
236,022
299,503
0
1,355,850
1,355,850
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: 10/12/2011 SD 158 AFR 2011.xlsx
16,671
218,653
319,592
43,702
44,322
76
0
76
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2011
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
17,952
122,647
124,839
343,492
0
0
0
319,592
0
0
0
1000
43,092,583
6,384,925
10,500,811
2,908,601
2,264,360
319,602
305,291
0
76
0
0
0
0
0
0
0
0
FLOW-THROUGH RECEIPTS/REVENUES FROM
ONE DISTRICT TO ANOTHER DISTRICT (2000)
Flow-through Revenue from State Sources
2100
Flow-through Revenue from Federal Sources
2200
Other Flow-Through (Describe & Itemize)
Total Flow-Through Receipts/Revenues from One District to Another
District
2300
2000
RECEIPTS/REVENUES FROM STATE SOURCES (3000)
UNRESTRICTED GRANTS-IN-AID
General State Aid- Sec. 18-8.05
3001
General State Aid - Hold Harmless/Supplemental
3002
Reorganization Incentives (Accounts 3005-3021)
Other Unrestricted Grants-In-Aid from State Sources
(Describe & Itemize)
3005
3099
12,600,375
12,600,375
Total Unrestricted Grants-In-Aid
0
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
725,834
1,136,536
1,702,799
37,330
33,584
3,636,083
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
44,069
44,069
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: 10/12/2011 SD 158 AFR 2011.xlsx
64,780
64,780
12,032
74
69,921
0
0
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2011
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
1,387,155
927,030
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
2,314,185
0
296,168
109,971
4,233,098
16,833,473
0
0
0
0
2,314,185
2,314,185
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
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: 10/12/2011 SD 158 AFR 2011.xlsx
562,513
7,561
0
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2011
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
570,074
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)
71,108
71,108
0
0
0
0
0
0
0
0
0
0
3,005
1,098,059
71,629
1,172,693
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: 10/12/2011 SD 158 AFR 2011.xlsx
6,940
6,940
11,125
38,464
327,007
0
0
STATEMENT OF REVENUES RECEIVED/REVENUES
FOR THE YEAR ENDING JUNE 30, 2011
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
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
Total Stimulus Programs
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
Page 14
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
1,142,676
1,519,272
0
0
0
0
0
0
0
4,137,460
0
0
0
0
0
4,137,460
0
0
0
0
0
0
0
0
0
0
64,063,516
6,384,925
10,500,811
5,222,786
2,264,360
319,602
305,291
0
76
44,850
44,091
155,585
552,847
270
271
272
273
Total Restricted Grants-In-Aid Received from the Fedederal Govt Thru the
State
Total Receipts/Revenues from Federal Sources
Total Direct Receipts/Revenues
Printed: 10/12/2011 SD 158 AFR 2011.xlsx
4000
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2011
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: 10/12/2011 SD 158 AFR 2011.xlsx
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
24,378,749
881,903
5,634,339
3,667,533
149,188
824,195
171,403
10,153
54,175
454,511
5,119
262,502
3,005
344,941
734,092
195,661
109,644
105,708
563,319
49,891
23,718
2,581
23,696
7,546
71,142
50,877
88,609
3,490
2,705
3,785
24,383
102,865
71,049
129
8,811
66,921
1000
32,948,356
4,819,490
385,197
999,295
2110
837,177
627,380
1,182,195
639,001
1,111,140
697,349
5,094,242
118,892
73,108
129,196
74,584
110,341
4,344
510,465
6,218
4,909
202,347
24,690
36,717
7,329
3,559
23,378
3,863
15,710
274,881
53,839
254,467
827,081
70,906
111,578
1,081,548
182,484
310,305
156
129,462
439,923
350,146
281,811
729
632,686
2320
513,008
174,410
96,275
561,793
20,363
1,685
2,989
2330
2360 2370
2300
513,008
270,685
582,156
4,674
1100
1125
1200
Page 15
1225
30,890
7,755
27,555
0
0
0
969,628
708,956
1,537,116
742,138
1,273,908
701,693
5,933,439
0
0
985,824
1,224,286
130,191
2,340,301
0
2,379
1275
1300
1500
1600
1650
1700
1800
27,058
1,622
13,197
1900
1910
1911
1912
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
2120
2130
2140
2150
2190
2100
2210
2220
2230
2200
2310
7,755
61,949
40,752
12
0
12
0
3,660
0
0
3,660
33,578
7,601
0
41,179
Budget
28,730,641
1,046,363
6,785,345
3,005
0
0
0
470,092
976,342
269,291
138,581
124,770
718,364
0
0
0
0
0
0
0
0
0
0
0
0
0
0
39,262,794
1250
1400
L
771,466
640,236
0
0
0
0
1,411,702
0
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2011
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)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
L
Budget
SUPPORT SERVICES - SCHOOL ADMINISTRATION
2410
2490
2,267,601
522,497
22,504
145,719
2400
2,267,601
522,497
22,504
145,719
Direction of Business Support Services
2510
Fiscal Services
2520
129,688
318,898
31,523
45,293
204,630
4,458
Operation & Maintenance of Plant Services
2540
Pupil Transportation Services
2550
Food Services
2560
667,560
124,052
1,128
111,331
6,035
7,600
49,497
1,212,568
3,537
Internal Services
2570
Total Support Services - Business
2500
1,116,146
200,868
175,591
1,417,198
Office of the Principal Services
Other Support Services - School Admin (Describe &
Itemize)
Total Support Services - School Administration
6,006
0
6,006
0
0
2,964,327
0
2,964,327
0
0
162,339
684,610
6,035
7,600
2,057,214
0
2,917,798
0
SUPPORT SERVICES - BUSINESS
0
7,995
0
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
30,925
237,935
482,664
751,524
7,963
56,148
69,330
133,441
119,664
14,456
286,097
420,217
224
6,682
342,855
349,761
1,820,440
3,485
1,918,757
5,771
2,609,648
2900
2000
10,824,069
0
0
402
4,623
5,025
60,217
4110
4120
0
3,660
0
0
158,776
315,623
1,185,569
1,659,968
0
0
9,256
17,236,791
0
0
3000
1,161,321
717,989
4130
4140
4170
4190
0
1,879,310
0
0
0
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: 10/12/2011 SD 158 AFR 2011.xlsx
0
2610
1,161,321
717,989
39,001
1,489,109
1,879,310
39,001
1,489,109
0
0
0
0
0
0
1,528,110
1,528,110
0
0
0
0
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2011
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)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
8,844
L
Budget
Payments for CTE Programs - Transfers
4340
Payments for Community College Program - Transfers
4370
8,844
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
8,844
1,161,321
2,254,943
8,844
0
3,416,264
4400
4000
0
0
0
0
0
0
0
0
5110
5120
5130
5140
5150
0
5100
5200
0
5000
43,772,425
Printed: 10/12/2011 SD 158 AFR 2011.xlsx
0
0
6,639,930
3,465,275
3,608,943
7,755
2,377,109
44,412
0
59,915,849
0
4,147,667
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
0
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
922,702
137,407
4,113,634
1,850,145
175,038
1,205
7,200,131
0
922,702
137,407
4,113,634
1,850,145
175,038
1,205
0
0
922,702
137,407
4,113,634
1,850,145
175,038
1,205
0
0
0
7,200,131
0
7,200,131
0
0
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, 2011
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: 10/12/2011 SD 158 AFR 2011.xlsx
Budget
0
0
6000
922,702
137,407
4,113,634
1,850,145
175,038
1,205
0
0
7,200,131
(815,206)
0
0
4000
5000
0
0
0
0
0
5110
5120
5130
5140
5150
5100
0
798,713
0
798,713
0
9,846,350
99,456
10,744,519
9,846,350
99,456
10,744,519
0
0
10,744,519
10,744,519
0
5200
5300
5400
5000
0
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
(243,708)
0
2190
2550
2,536,759
507,930
404,488
724,247
338,328
6,316
2,536,759
507,930
404,488
724,247
338,328
6,316
2900
2000
0
0
4,518,068
0
4,518,068
3000
0
4110
0
0
0
0
0
4120
4130
4140
4170
4190
4100
0
0
0
0
0
0
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2011
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
118,235
0
118,235
827,034
827,034
0
945,269
0
5,463,337
0
5400
945,269
0
6000
2,536,759
507,930
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: 10/12/2011 SD 158 AFR 2011.xlsx
Page 19
404,488
724,247
338,328
951,585
0
0
(240,551)
284,573
150,327
331,485
790,652
284,573
150,327
331,485
0
0
0
0
4,967
6,092
2,150
1,471
1,741
7,846
0
790,652
0
23,879
8,825
136,085
8,882
21,608
27,549
226,828
23,879
8,825
136,085
8,882
21,608
27,549
226,828
0
2,772
67,209
2,772
67,209
0
69,981
0
4,967
6,092
2,150
1,471
1,741
7,846
69,981
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2011
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)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
L
Budget
SUPPORT SERVICES - GENERAL ADMINISTRATION
Board of Education Services
2310
Executive Administration Services
2320
Service Area Administrative Services
2330
Claims Paid from Self Insurance Fund
2361
2362
Workers' Compensation or Workers' Occupation Disease
Acts Payments
Unemployment Insurance Payments
2363
Insurance Payments (Regular or Self-Insurance)
2364
Risk Management and Claims Services Payments
2365
Judgment and Settlements
Educational, Inspectional, Supervisory Services Related to
Loss Prevention or Reduction
Reciprocal Insurance Payments
2366
2367
35,537
0
35,537
0
0
0
0
0
0
0
Legal Services
2369
Total Support Services - General Administration
2300
35,537
0
0
0
35,537
Office of the Principal Services
Other Support Services - School Administration
(Describe & Itemize)
2410
2490
147,811
147,811
Total Support Services - School Administration
2400
147,811
0
147,811
0
Direction of Business Support Services
2510
Fiscal Services
2520
12,758
54,349
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
12,758
54,349
0
146,128
415,999
96,657
0
725,891
0
2368
0
SUPPORT SERVICES - SCHOOL ADMINISTRATION
SUPPORT SERVICES - BUSINESS
146,128
415,999
96,657
725,891
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: 10/12/2011 SD 158 AFR 2011.xlsx
0
2610
2620
2600
5,138
25,982
61,562
92,682
2900
2000
1,298,730
2630
2640
2660
0
5,138
25,982
61,562
92,682
0
1,298,730
3000
0
4120
0
0
0
4140
4000
5110
5120
5130
0
0
0
0
0
0
0
STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL
FOR THE YEAR ENDING JUNE 30, 2011
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
2,089,382
0
5150
5000
L
0
0
0
5140
6000
2,089,382
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
174,978
2530
2900
2000
0
0
0
0
0
193,105
193,105
0
0
4100
4120
4140
4190
0
4000
0
0
193,105
193,105
0
0
0
0
0
0
0
193,105
0
6000
0
0
0
0
0
193,105
0
0
Excess (Deficiency) of Receipts/Revenues Over
Disbursements/Expenditures
126,497
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: 10/12/2011 SD 158 AFR 2011.xlsx
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, 2011
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
350 15 (Lease/Purchase Principal Retired)
351
Total Debt Service
352 PROVISION FOR CONTINGENCIES (FP&S)
Total Disbursements/Expenditures
353
354
Excess (Deficiency) of Receipts/Revenues Over
Disbursements/Expenditures
Printed: 10/12/2011 SD 158 AFR 2011.xlsx
C
D
E
F
G
H
I
J
K
(100)
(200)
(300)
(400)
(500)
(600)
(700)
(800)
(900)
Salaries
Employee
Benefits
Purchased
Services
Supplies &
Materials
Capital Outlay
Other Objects
Non-Capitalized
Equipment
Termination
Benefits
Total
L
Budget
0
0
0
0
0
0
0
6000
0
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
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
0
5000
0
0
0
0
0
6000
0
0
0
0
0
0
0
0
76
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, 2010
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, 2011
35
36
37
1.
38
39
40
41
42
43
44
45
46
47
2.
48
49
50
51
52
53
54
D
E
F
G
H
I
J
K
L
----RECEIPTS---- -------------------------------------------------------------------------------------------DISBURSEMENTS------------------------------------------------------------------------------------
District's Accounting Basis is ACCRUAL
ARRA Revenue Source Code
C
Acct
#
ARRA Receipts
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
0
0
0
0
11,125
0
38,464
327,007
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,142,676
1,519,272
(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
1,519,272
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:
55
56
S:\DATA\SD158\AUDIT 11\REPORT\SD 158 AFR 2011.xlsx, 10/12/2011
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
7-1-10 Thru 6-30-11
(from 2010 Levy & Prior
Levies) *
Taxes Received
(from the 2010 Levy)
Taxes Received
(from 2009 & Prior
Levies)
Total Extimated Taxes
(from the 2010 Levy)
Estimated Taxes Due
(from the 2010 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: 10/12/2011
SD 158 AFR 2011.xlsx
(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
38,452,103
6,037,669
10,482,214
2,837,192
1,068,659
0
302,105
0
0
0
0
0
1,068,658
0
0
60,248,600
19,400,905
3,035,359
5,137,626
1,426,876
546,860
151,862
546,860
30,246,348
* 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).
19,051,198
3,002,310
5,344,588
1,410,316
521,799
0
150,243
0
0
0
0
0
521,798
0
0
30,002,252
(Column E - C)
39,236,709
6,138,869
10,389,906
2,885,790
1,106,345
307,133
1,106,345
61,171,097
19,835,804
3,103,510
5,252,280
1,458,914
559,485
0
155,271
0
0
0
0
0
559,485
0
0
30,924,749
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 07/01/10
Issued 07/01/10
Through 06/30/11
Retired 07/01/10
Through 06/30/11
Outstanding
Ending 06/30/11
CORPORATE PERSONAL PROPERTY REPLACEMENT TAX
ANTICIPATION NOTES (CPPRT)
Total CPPRT Notes
I
J
Difference With
page 7, line 32
Retired 7/1/10 thru
6/30/11
Outstanding
6/30/11
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
(mm/dd/yy)
1999B CAPITAL APPRECATION SCHOOL BUILDING BONDS
2000 CAPITAL APPRECIATION SCHOOL BUILDING BONDS
2001 CAPITAL APPRECIATION SCHOOL BUILDING BONDS
2003 CAPITAL APPRECIATION SCHOOL BUILDING BONDS
2003A CAPITAL APPRECIATION SCHOOL BUILDING BONDS
2004 CAPITAL APPRECIATION SCHOOL BUILDING BONDS
2005 GENERAL OBLIGATION SCHOOL REFUNDING BONDS
2006B GENERAL OBLIGATION SCHOOL REFUNDING BONDS
2008 GENERAL OBLIGATION SCHOOL REFUNDING BONDS
2009 GENERAL OBLIGATION SCHOOL REFUNDING BONDS
2010 GENERAL OBLIGATION SCHOOL REFUNDING BONDS
2007 DEBT CERTIFICATES
12/01/99
12/04/00
06/27/01
06/15/03
06/15/03
06/16/04
12/15/05
03/01/06
02/01/08
11/01/09
12/28/10
04/15/07
Amount of Original
Issue
Type of Issue
*
5,050,000
37,975,000
27,085,000
61,660,000
31,640,000
31,640,000
6,555,000
8,245,000
5,150,000
3,825,000
0
3,260,000
222,085,000
Outstanding 07/1/10
6
6
6
6
6
6
3
3
3
3
6
7
2,750,000
20,119,523
19,517,283
25,989,633
17,825,894
21,931,068
6,555,000
5,970,000
4,620,000
3,825,000
0
3,260,000
132,363,401
Issued 7/1/10 thru
6/30/11
2,750,000
1,250,000
4,925,000
120,000
500,000
6,095,000
615,000
6,095,000
* Each type of debt issued must be identified separately with the amount:
1. Working Cash Fund Bonds
2. Funding Bonds
3. Refunding Bonds
Printed: 10/12/2011, SD 158 AFR 2011.xlsx
4. Fire Prevent, Safety, Environmental and Energy Bonds
5. Tort Judgment Bonds
6. Building Bonds
7. Other DEBT CERTIFICATES
8. Other
9. Other
0
10,160,000
0
0
20,119,523
18,267,283
25,989,633
17,825,894
17,006,068
6,555,000
5,850,000
4,120,000
3,825,000
6,095,000
2,645,000
0
0
0
0
0
128,298,401
0
18,291,297
16,607,367
23,628,000
16,206,086
15,460,756
5,959,358
5,318,421
3,745,623
3,477,429
5,541,158
2,404,652
116,640,147
Schedule of Restricted Local Tax Levies and Selected Revenues Sources
Schedule of Tort Immunity Expenditures
2010-11
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, 2010
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
30 or 60-1983
Driver Education
Other Receipts (Describe & Itemize on tab "Itemization 32")
10 or 20-3370
Sale of Bonds
Facilities Acquisition & Construction Services
Tort Immunity Services
DEBT SERVICE
Debt Services - Interest on Long-Term Debt
0
69,921
-10, 20, 40 or 60-7200
0
Total Receipts
DISBURSEMENTS:
Instruction
44,322
10-1970
School Facility Occupation Tax Proceeds
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, 2011
Reserved Fund Balance
Unreserved Fund Balance
114,243
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
714
730
0
0
0
0
0
0
0
0
0
114,243
0
0
0
0
114,243
SCHEDULE OF TORT IMMUNITY EXPENDITURES a
28
29
Has the entity established an insurance reserve pursuant to 745 ILCS 10/9-103?
30 Yes
No
Total Claims Payments:
31
If yes, list in the aggregate the following:
Total Reserve Remaining:
32
33 Using the following categories, list all other Tort Immunity expenditures not
34 included in line 30 above. Include the total dollar amount for each category.
35 Expenditures:
36 Workers' Compensation Act and/or Workers' Occupational Disease Act
37 Unemployment Insurance Act
38 Insurance (Regular or Self-Insurance)
39 Risk Management and Claims Service
40 Judgments/Settlements
41 Educational, Inspectional, Supervisory Services Related to Loss Prevention and/or Reduction
42 Reciprocal Insurance Payments (Insurance Code 72, 76, and 81)
43 Legal Services
44
45 Principal and Interest on Tort Bonds
46
47
48
a
b
Schedules for Tort Immunity are to be completed only if expenditures have been reported in any fund other than the Tort Immunity Fund (80) during FY11 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: 10/12/2011, SD 158 AFR 2011.xlsx
Page 27
Page 27
A
B
C
D
E
Add: Additions
2010-11
Less:
Deletions
2010-11
F
G
H
I
J
K
L
Cost 6-30-11
Life In
Years
Accumulated
Depreciation
7-1-10
Add:
Depreciation
Allowable
2010-11
Less:
Depreciation
Deletions
2010-11
Accumulated
Depreciation
6-30-11
Balance
Undepreciated
6-30-11
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: 10/12/2011
SD 158 AFR 2011.xlsx
0
210
Non-Depreciable Land
9 Buildings
10 Permanent Buildings
11 Temporary Buildings
Cost 7-1-10
10,837,743
61,980
10,899,723
10,899,723
0
50
176,191,088
0
50
0
0
26,232,757
0
149,958,331
0
1,829,675
10,444,770
2,968,135
2,236,872
872,836
2,682,480
230
231
176,025,652
165,436
232
240
22,710,589
3,522,168
1,584,917
244,758
2,584,307
1,286,834
383,828
950,038
25
20
12,201,402
73,043
12,274,445
3,835,591
4,581,024
5,380
338,328
3,840,971
4,919,352
10
0
3
191,000
--
250
251
252
253
260
191,000
200
207,672,412
700
644,167
0
5
208,316,579
44,412
0
28,166,647
10
0
191,000
5,100,792
4,441
5,105,233
0
33,267,439
175,049,140
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 (2010-11)
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
$
59,915,849
7,200,131
10,744,519
5,463,337
2,089,382
0
85,413,218
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
4,261
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,046,363
3,005
0
0
269,291
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3,416,264
7,755
44,412
0
0
175,038
0
0
9,846,350
0
0
827,034
338,328
0
150,327
0
0
0
2,150
0
0
$
16,130,578
69,282,640
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 2010-2011 (ISBE 54-33, L12)
Estimated OEPP
Printed: 10/12/2011
SD 158 AFR 2011.xlsx
$
$
8,422.85
8,225.56
Page 29
Page 29
A
1
2
3
4
5
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
B
C
D
E
F
G
ESTIMATED OPERATING EXPENSE PER PUPIL (OEPP)/PER CAPITA TUITION CHARGE (PCTC) COMPUTATIONS (2010-11)
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, L133, 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 C232
ED-O&M-DS-TR-MR/SS-Tort
thru J259
ED,O&M,MR/SS
Revenues 9-14, L260, Col C,D,G
ED-TR-MR/SS
Revenues 9-14, L261, Col C,F,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-O&M-TR-MR/SS
Revenues 9-14, L264, Col C,D,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
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
4904
4905
4909
4910
4920
4930
4932
4960
4991
4992
4998
Advanced Placement Fee/International Baccalaureate
Emergency Immigrant Assistance
Title III - English Language Acquisition
Learn & Serve America
McKinney Education for Homeless Children
Title II - Eisenhower Professional Development Formula
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
60,797
0
0
0
0
0
0
0
0
0
2,351,188
299,503
1,355,850
0
0
0
0
235,324
0
0
0
3,636,083
44,069
64,780
12,032
74
69,921
2,314,185
0
0
0
0
0
0
0
0
0
0
0
0
0
109,971
0
0
0
570,074
71,108
0
1,098,059
71,629
0
0
6,940
1,519,272
0
0
44,850
0
0
0
44,091
0
155,585
552,847
0
Title II - Teacher Quality
Federal Charter Schools
Medicaid Matching Funds - Administrative Outreach
Medicaid Matching Funds - Fee-for-Service Program
Other Restricted Revenue from Federal Sources (Describe & Itemize)
Total Allowance for PCTC Computation
Net Operating Expense for PCTC Computation
Total Depreciation Allowance (from page 27, Col I)
Total Allowance for PCTC Computation
9 Mo ADA
Total Estimated PCTC
Printed: 10/12/2011
SD 158 AFR 2011.xlsx
$
$
$
14,688,232
54,594,408
5,105,233
59,699,641
8,422.85
7,087.82
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 12, 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 2011 (Include the value of commodities when determining if an A-133 is
required) .
199,372
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 (Data subject to adjustment for "carry-forward" or "termination benefit" totals)
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: 10/12/2011 SD 158 AFR 2011.xlsx
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
175,097
738,959
40,004,939
40,004,939
6,160,267
2,406,622
1,447,239
3,112,138
6,160,267
2,406,622
1,447,239
3,112,138
0
0
7,177,256
4,603,339
2,153,871
0
0
0
0
163,914
0
0
9,256
0
67,238,841
341,605
1,247,131
2,502,792
Restricted Rate
Total Indirect Costs:
Total Direct Costs:
=
Unrestricted Program
Indirect Costs
Direct Costs
2,502,792
67,238,841
3.72%
175,097
738,959
7,177,256
0
0
0
4,603,339
2,153,871
0
0
0
0
163,914
0
0
9,256
0
60,061,585
341,605
1,247,131
9,680,048
Unrestricted Rate
Total Indirect costs:
Total Direct Costs:
=
9,680,048
60,061,585
16.12%
H
Page 31
Page 31
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 2011
(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.
640,236
0
0
162,339
0
0
Budgeted Expenditures, Fiscal Year 2012
(10)
Total
Educational Fund
640,236
0
0
162,339
0
0
(20)
Operations &
Maintenance Fund
669,539
0
802,575
154,391
0
823,930
0
Percent Increase (Decrease) for FY2012 (Budgeted) over
9.
FY2011 (Actual)
823,930
3%
CERTIFICATION
I certify that the amounts shown above as "Actual Expenditures, Fiscal Year 2011" agree with the amounts on the district's Annual Financial Report for Fiscal Year 2011.
I also certify that the amounts shown above as "Budgeted Expenditures, Fiscal Year 2012" agree with the amounts on the budget adopted by the Board of Education.
(Date)
Total
669,539
0
0
154,391
0
0
0
802,575
8. Totals
0
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
Signature of Superintendent
If line 9 is greater than 5% please check one box below.
The District is ranked by ISBE in the lowest 25th percentile of like districts in administrative expenditures per student (4th quartile) and will waive the limitation by board action,
subsequent to a public hearing. Waiver resolution must be adopted no later than June 30.
The district is unable to waive the limitation by board action and will be requesting a waiver from the General Assembly pursuant to the procedures in Chapter 105 ILCS 5/23.25g. Waiver applications must be postmarked by August 12, 2011 to ensure inclusion in the Fall 2011 report, postmarked by January 13, 2012 to ensure inclusion in the Spring
2012 report, or postmarked by August 17, 2012 to ensure inclusion in the Fall 2012 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 32
This page is provided for detailed itemizations as requested within the body of the report.
Type Below.
1.
2.
3.
4.
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
Page 32
Page 33
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 Requires notification to the county clerk to abate an equal amount from taxes next extended.
5 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.
6 Equals Line 43 minus Line 60.
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 33
Page 34
NOTE: THE LONG TERM DEBT RETIRED DOES NOT EQUAL THE PRINCIPAL PAID ON BONDS
IN THE DEBT SERVICE FUND BECAUSE THE 2007 DEBT CERTIFICATES PRINCIPAL RETIRED
IS DISTRIBUTED AMONG BOTH THE DEBT SERVICE AND TRANSPORTATION FUNDS
Instructions to insert word doc or pdf files:
Choose: Insert - Select: Object - Select Create New tab Select file type Adobe Acrobat or Microsoft Word
Document - Select Create from File tab - Select Browse Select file that you want to embed - Check Display as
icon - Select OK.
If you have trouble inserting pdf files it is because you do not have
the Adobe program.
Page 34
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?
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 K 38+39 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.
Reserved Fund Balance, Page 5, Cells C38,D38 & F38 must be => Tort Immunity, Page 26, Cell G25.
Reserved Fund Balance, Page 5, Cells C38,D38,F38 & G38 must be => Special Education, Page 26, Cell H25.
Reserved Fund Balance, Page 5, Cells D38:H38) must be >= Area Vocational Construction, Page 26, Cell I25.
Reserved Fund Balance, Page 5, Cells D38:E38, H38 must be >= School Facility Occupation Taxes, Page 26, Cell J25.
Reserve Fund Balance, Page 5, Cells C38,D38,G38,H38 must be >= Drivers Education, Page 26, Cell K25.
12. Page 28: The 9 Month ADA must be entered on Line 77.
13. Page 31: LIMITATION OF ADMINISTRATIVE COST, Budget Information must be completed and submitted to ISBE.
School No: SD 158 AFR 2011.xlsx
Error Message
ACCRUAL
OK
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ERROR!
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Page 35
Page 35
ANNUAL FEDERAL FINANCIAL COMPLIANCE REPORT (COVER SHEET)
DISTRICT/JOINT AGREEMENT
Year Ending June 30, 2011
DISTRICT/JOINT AGREEMENT NAME
RCDT NUMBER
CONSOLIDATED SCHOOL DISTRICT 15844-063-1580-22
ADMINISTRATIVE AGENT IF JOINT AGREEMENT
(as applicable)
CPA FIRM 9-DIGIT STATE REGISTRATION NUMBER
065-006994
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
60102-4423
CPA FIRM TELEPHONE NUMBER
847-221-5700
THE FOLLOWING INFORMATION MUST BE INCLUDED IN THE A-133 SINGLE AUDIT REPORT:
x 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).
x Financial Statements including footnotes § .310 (a)
x Schedule of Expenditures of Federal Awards including footnotes § .310 (b)
x Independent Auditor's Report § .505
x 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
x 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
x Schedule of Findings and Questioned Costs § .505 (d)
x Summary Schedule of Prior Year Audit Findings § .315 (b)
x 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 36
Page 36
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
A-133 SINGLE AUDIT INFORMATION CHECKLIST
The following checklist is OPTIONAL; it is not a required form for completion of A-133 Single Audit information. The purpose of the
checklist is to assist in determining if appropriate information has been correctly completed within the Annual Financial Report (AFR).
This is not a complete listing of all A-133 requirements, but highlights some of the more common errors found during ISBE reviews.
GENERAL INFORMATION
X
X
X
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.
X
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
X
5. Federal revenues reported on the AFR reconcile to Federal revenues reported on the SEFA.
- Verify or reconcile on reconciliation worksheet.
XX
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
X
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
X
9. All prior year's projects are included and reconciled to final FRIS report amounts.
- Including reciept/revenue and expenditure/disbursement amounts.
X
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:
X * 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.
X * 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
X
X
X
X
X
18.
19.
20.
21.
22.
23.
X
X
X
24.
25.
26.
27.
X
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
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 37
- 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 37
Page 37
Page 37
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
RECONCILIATION OF FEDERAL REVENUES
Annual Financial Report to Schedule of Expenditures of Federal Awards
TOTAL FEDERAL REVENUE IN AFR
Account Summary 7-8, Line 7
Flow-through Federal Revenues
Revenues 9-14, Line 112
Value of Commodities
Indirect Cost Info 30, Line 11
Less: Medicaid Fee-for-Service
Revenues 9-14, Line 269
Account 4000
$
Account 2200
4,137,460
199,372
Account 4992
(552,847)
$
3,783,985
ADJUSTED AFR FEDERAL REVENUES
$
3,783,985
Total Current Year Federal Revenues Reported on SEFA:
Federal Revenues
Column D
$
3,783,984
$
1
ADJUSTED SEFA FEDERAL REVENUE:
$
3,783,985
DIFFERENCE:
$
-
AFR TOTAL FEDERAL REVENUES:
ADJUSTMENTS TO AFR FEDERAL REVENUE AMOUNTS:
Reason for Adjustment:
Adjustments to SEFA Federal Revenues:
Reason for Adjustment:
ROUNDING
Page 38
Page 38
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ending June 30, 2011
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
7/1/09-6/30/10
7/1/10-6/30/11
(C)
(D)
84.010A
10-4300-00
84.010A
11-4300-00
84.168
10-4400-00
13,443
84.027
10-4625-00
36,667
84.027
11-4625-00
36,579
84.027
10-4625XC-00
26,807
84.394A
10-4850-00
1,760,406
84.397A
10-4870-00
586,361
84.410
11-4870-00
84.365A
10-4909-00
84.365A
11-4909-00
84.367A
10-4932-00
84.367A
11-4932-00
Expenditure/Disbursements4
Year
Year
7/1/09-6/30/10
7/1/10-6/30/11
(E)
(F)
Obligations/
Encumb.
(G)
Final
Status
(H)
Budget
69,023
69,023
(I)
U.S. DEPARTMENT OF EDUCATION
Passed through the Illinois State Board of Education
Title l - Low Income
Title l - Low Income
Title IV - Safe & Drug Fre Schools - Formula
Federal Sp. Ed. I.D.E.A. Room & Board
Federal Sp. Ed. I.D.E.A. Room & Board
Federal Sp. Ed. I.D.E.A. Room & Board
ARRA - General State Aid - SFSF
ARRA - General State Aid - Education SFSF
ARRA - Education Jobs Fund Program (M)
Title lll - Language Instruction Program-Limited English LIPLEP
Title lll - Language Instruction Program-Limited English LIPLEP
Title II - Teacher Quality
Title II - Teacher Quality
66,096
2,927
52,515
68,181
16,508
61,261
13,443
8,242
13,443
44,909
44,909
1,760,406
1,760,406
1,760,406
586,361
586,361
586,361
1,142,676
1,142,676
1,142,676
29,100
58,200
58,200
44,850
44,850
44,850
44,942
44,942
44,091
44,091
36,667
8,242
36,579
26,807
29,100
44,850
44,942
44,942
44,091
44,091
• (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
68,181
13,443
1,142,676
58,200
6,920
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 38
Page 38
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ending June 30, 2011
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
7/1/09-6/30/10
7/1/10-6/30/11
(C)
(D)
Expenditure/Disbursements4
Year
Year
7/1/09-6/30/10
7/1/10-6/30/11
(E)
(F)
Obligations/
Encumb.
(G)
Final
Status
(H)
Budget
3,156
3,156
3,067
3,067
(I)
U.S. DEPARTMENT OF EDUCATION
Passed through the Illinois State Board of Education
Total Passed through the Illinois State Board of Education
2,566,115
1,374,353
2,550,241
1,383,307
Passed through the Special Education District of McHenry County
Federal Sp. Ed. I.D.E.A. Part B Pre-School Flow-through
Federal Sp. Ed. I.D.E.A. Part B Pre-School Flow-through
Federal Sp. Ed. I.D.E.A. Part B Flow-through
Federal Sp. Ed. I.D.E.A. Part B Flow-through (M)
ARRA Federal Sp. Ed. I.D.E.A. Part B Pre-School Flowthrough
ARRA Federal Sp. Ed. I.D.E.A. Part B Pre-School Flowthrough
(M)
ARRA Federal Sp. Ed. I.D.E.A. Part B Flowthrough
ARRA Federal Sp. Ed. I.D.E.A. Part B Flowthrough (M)
84.027
10-4600-00
84.027
11-4600-00
84.027a
10-4620-00
84.027a
11-4620-00
84.392A
10-4856-00
84.392A
11-4856-00
84.391A
10-4857-00
84.391A
11-4857-00
Total Passed through the Special Education District of McHenry
County
Passed through the McHenry County Regional Office of
Education
Vocational Education Perkins Grant
3,028
3,005
17,940
10-4770-00
3,005
17,940
1,098,059
17,940
1,215,029
8,047
1,127,913
1,127,913
34,153
4,355
38,464
38,464
1,215,029
1,271,941
1,215,029
327,007
12,880
1,090,012
17,940
38,464
1,253,937
84.480
3,028
1,466,535
299,792
1,253,937
1,426,962
12,880
• (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.
31,170
327,007
Page 38
Page 38
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ending June 30, 2011
Federal Grantor/Pass-Through Grantor/
Program or Cluster Title and
Major Program Designation
Receipts/Revenues
Year
Year
7/1/09-6/30/10
7/1/10-6/30/11
(C)
(D)
Expenditure/Disbursements4
Year
Year
7/1/09-6/30/10
7/1/10-6/30/11
(E)
(F)
CFDA
2
Number
(A)
ISBE Project #
(1st 8 digits)
or Contract #3
(B)
84.048
11-4770-00
6,940
6,940
84.389S
11-4854-00
11,124
11,124
U.S. DEPARTMENT OF EDUCATION
Passed through the McHenry County Regional Office of
Education
Vocational Education Perkins Grant
ARRA - Title l - School Improvement Grant (M)
Total Passed through the McHenry County Regional Office of
Education
12,880
18,064
12,880
18,064
Passed through the Will County Regional Office of Education
ARRA-McKinney-Vento Homeless Education
84.387A
10-4862-00
Total Passed through the Will County Regional Office of
Education
TOTAL U.S. DEPARTMENT OF EDUCATION
101
101
101
101
3,833,033
2,858,952
3,817,159
2,828,333
390,390
84,837
390,390
84,837
U.S. DEPARTMENT OF AGRICULTURE
Passed through the Illinois State Board of Education
NationalSchool Lunch Program
NationalSchool Lunch Program
School Breakfast Program
School Breakfast Program
10.555
10-4210-00
10.555
11-4210-00
10.553
10-4220-00
10.553
11-4220-00
477,676
3,877
844
6,717
477,676
3,877
844
6,717
• (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.
Obligations/
Encumb.
(G)
Final
Status
(H)
Budget
(I)
Page 38
Page 38
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ending June 30, 2011
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)
10.550
10-4220-00
10.550
11-4220-00
Receipts/Revenues
Year
Year
7/1/09-6/30/10
7/1/10-6/30/11
(C)
(D)
Expenditure/Disbursements4
Year
Year
7/1/09-6/30/10
7/1/10-6/30/11
(E)
(F)
U.S. DEPARTMENT OF AGRICULTURE
Passed through the Illinois State Board of Education
Co0mmodities
Co0mmodities
Total Passed through the Illinois State Board of Education
TOTAL U.S. DEPARTMENT OF AGRICULTURE
163,551
163,551
167,531
167,531
557,818
737,605
557,818
737,605
557,818
737,605
557,818
737,605
U.S. DEPARTMENT OF DEFENCE
Passed through the Illinois State Board of Education
Co0mmodities
Co0mmodities
10.550
10-4220-00
10.550
11-4220-00
TOTAL Passed through the Illinois State Board of Education
TOTAL U.S. DEPARTMENT OF DEFENCE
35,342
35,342
31,842
31,842
35,342
31,842
35,342
31,842
35,342
31,842
35,342
31,842
154,277
30,470
184,747
U.S. DEPARTMENT OF HEALTH & HUMAN SERVICES
Passed through the Illinois Department of Healthcare & Family
Services
Medicaid Matching - Administrative Outreach
93.778
10-4991-00
• (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.
Obligations/
Encumb.
(G)
Final
Status
(H)
Budget
(I)
Page 38
Page 38
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ending June 30, 2011
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
11-4991-00
Receipts/Revenues
Year
Year
7/1/09-6/30/10
7/1/10-6/30/11
(C)
(D)
Expenditure/Disbursements4
Year
Year
7/1/09-6/30/10
7/1/10-6/30/11
(E)
(F)
U.S. DEPARTMENT OF HEALTH & HUMAN SERVICES
Passed through the Illinois Department of Healthcare & Family
Services
Medicaid Matching - Administrative Outreach
Total Passed through the Illinois Department of Healthcare &
Family Services
TOTAL U.S. DEPARTMENT OF HEALTH & HUMAN SERVICES
TOTAL ALL PROGRAMS
125,115
125,115
154,277
155,585
184,747
122,953
154,277
155,585
184,747
122,953
4,580,470
3,783,984
4,595,066
3,720,733
• (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.
Obligations/
Encumb.
(G)
Final
Status
(H)
Budget
(I)
Page 39
Page 39
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA)
Year Ending June 30, 2011
Note 1: Basis of Presentation5
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of CONSOLIDATED SCHOOL
DISTRICT 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 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
Page 40
Page 40
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ending June 30, 2011
SECTION I - SUMMARY OF AUDITOR'S RESULTS
FINANCIAL STATEMENTS
Unqualified
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
84.027
84.389A
84.392A
84.410
84.391A
NAME OF FEDERAL PROGRAM or CLUSTER10
federal Sp. Ed. I.D.E.A. Part B Flowthrough
ARRA Title l School Improvement
ARRA Federal Sp. Ed. I.D.E.A. Part B Preschool Flowthrough
ARRA Education Jobs Fund Program
ARRA Federal Sp. Ed. I.D.E.A. Part b Flowthrough
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 41
Page 41
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ending June 30, 2011
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.
Page 42
Page 42
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ending June 30, 2011
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 43
Page 43
CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS19
Year Ending June 30, 2011
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 44
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CONSOLIDATED SCHOOL DISTRICT 158
44-063-1580-22
CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21
Year Ending June 30, 2011
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.