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Beverly P. Morrison
7246465500
Contact Information:
Extension: 524
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:18
41200 No Federal expenditures have been reported in function 1200. Please correct or provide
an explanation.
Fore function 1200, Federal expenditures total $202,323.99 as shown on Page EXP-3.Justification:
90017 Current Tax Revenue amount cannot exceed 30% variance from prior year amount. Correct the data or enter a justification.
6120, Current AFR Rev Detail
6120, Prior AFR Rev Detail
Act 32 collection has significantly increased over the prior year when it first began.Justification:
90017 Current Tax Revenue amount cannot exceed 30% variance from prior year amount.
Correct the data or enter a justification.
6140, Current AFR Rev Detail
6140. Prior AFR Rev Detail
Act 32 collection has significantly increased over the prior year when it first began.Justification:
90017 Current Tax Revenue amount cannot exceed 30% variance from prior year amount. Correct the data or enter a justification.
6153, Current AFR Rev Detail
6153, Prior AFR Rev Detail
An incresase in property sales over the prior year is reflected in the increased collection of transfer taxes.
Justification:
Last Run: 10/31/2014 10:17:02 AM
Audit Certification
(Pursuant to PA School Code Section 218(b))
For the Fiscal Year Ending 06/30/2014
Annual Financial Report:
Reynolds SDLEA Name:
AUN Number: 104435303
County: Mercer
Audit Certification Due:
Auditing Firm:
Date
Auditor Contact Name:
Chief School Administrator
CERTIFICATION: By signing this page I agree that the financial statements of the school have been properly audited as noted above pursuant to Article XXIV, and in the auditor's professional opinion, the Annual Financial Report (PDE-2057) submitted on the date referenced is materially consistent with the audited financial statements.
Board Secretary
Bureau of Accounting and Financial Management, Central Agencies and School Finance, 555 Walnut St - 9th Floor, Harrisburg, PA 17101 ATTN: AFR
12/31/2014
Mail completed form to:
Signature DateSignature
Auditor Phone:
Auditor E-mail:
Orig. Annual Financial Report submitted to Comptroller Operations:
Annual Financial Report revisions submitted on:
This certification is applicable to:
NOTE: A new Audit Certification form is due with each AFR Revision.
Mark C. Turnley, CPA
293 Pinney Street
Rochester, PA 15074
Mark C. Turnley
724-371-0887
Mark @MCTurnleyCPA.com
Joseph M. Neuch Susan L. Combine
AFR Contact Person:Beverly P. Morrison 7246465500 Ext: 524
Phone:
Email: FAX:
Yes, audit has been completed
No, audit has not been completed
Indicate if the school audit was completed prior to submission of this form
General
(10)
Capital Reserve
(690,1850)
(31)
Public Purpose
Trust
(27)
Other Compt
Approved
(28)
Athletic/
Activity
(29)
BALANCE SHEET - Governmental Funds (NAG)
Page GOV-1A
Amounts Expressed in Whole Dollars
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:1
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets
6,456,5510100 Cash and Cash Equivalents
36,6220110 Investments
1,525,5880120 Taxes Receivable (Net)
35,9180130 Due From Other Funds
233,8880141 Due from Other Governments
345,6430142 State Revenue Receivable
113,6870143 Federal Revenue Receivable
0145 Other Intergovernmental Revenue Receivable
0146 Due From Primary Governments
0147 Due From Component Units
16,4860150 Other Receivables (Include Bond Proceeds Receivable)
0160 Advances to Other Funds (Long-Term Loans)
0170 Inventories
0180 Prepaid Expenses / Expenditures
0190 Other Current Assets
TOTAL ASSETS 8,764,383
0910 Deferred Outflows Of Resources
8,764,383TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Capital Reserve
(690,1850)
(31)
Capital Reserve
1432
(32)
Debt
Service
(40)
Permanent
(90)
Total
Governmental
Funds
Page GOV-1B
BALANCE SHEET - Governmental Funds (NAG)
Page GOV-1A
BALANCE SHEET - Governmental Funds NAG)
Other Capital
Projects Funds
(39)
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:1
Assets
6,456,551 0100
700,371 736,993 0110
1,525,588 0120
273,750 309,668 0130
233,888 0141
345,643 0142
113,687 0143
0145
0146
0147
16,486 0150
0160
0170
0180
0190
9,738,504974,121
0910
974,121 9,738,504
General
(10)
Capital Reserve
(690,1850)
(31)
Public Purpose
Trust
(27)
Other Compt
Approved
(28)
Athletic/
Activity
(29)
BALANCE SHEET - Governmental Funds (NAG)
Page GOV-2A
Amounts Expressed in Whole Dollars
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:1
LIABILITIES AND DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
Liabilities
278,0250400 Due to Other Funds
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Units
622,9780420 Accounts Payable
0430 Contracts Payable
0440 Curr. Portion of LT Debt (incl. ST Comp Abs, OPEB)
0450 Short-Term Payables
1,175,4180461 Accrued Salaries and Benefits
116,5970462 Payroll Deductions and Withholdings
0470 Advances from Other Funds
0480 Unearned Revenues
1,373,5170490 Other Current Liabilities
TOTAL LIABILITIES 3,566,535
0950 Deferred Inflows Of Resources
Fund Balances
0810 Nonspendable Fund Balance
1,8920820 Restricted Fund Balance
0830 Committed Fund Balance
3,608,3870840 Assigned Fund Balance
1,587,5690850 Unassigned Fund Balance
TOTAL FUND BALANCES 5,197,848
8,764,383TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
Capital Reserve
(690,1850)
(31)
Capital Reserve
1432
(32)
Debt
Service
(40)
Permanent
(90)
Total
Governmental
Funds
Page GOV-2B
BALANCE SHEET - Governmental Funds (NAG)
Page GOV-2A
BALANCE SHEET - Governmental Funds NAG)
Other Capital
Projects Funds
(39)
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:1
Liabilities
278,025 0400
0411
0412
0413
622,978 0420
0430
0440
0450
1,175,418 0461
116,597 0462
0470
0480
1,373,517 0490
3,566,535
0950
Fund Balances
0810
1,892 0820
0830
974,121 4,582,508 0840
1,587,569 0850
6,171,969974,121
974,121 9,738,504
Amounts Expressed in Whole Dollars General
(10)
Capital Reserve
(690,1850)
(31)
Public Purpose
Trust
(27)
Other Compt
Approved
(28)
Athletic/
Activity
(29)
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG)
Page GOV-3A
Governmental Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
426,428EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
(292,068)TOTAL OTHER FINANCING SOURCES (USES)
REVENUES
6000 Local Sources 6,277,444
7000 State Sources 12,118,891
8000 Federal Sources 137,828
18,534,163TOTAL REVENUES
EXPENDITURES
1000 Instruction 10,918,308
2000 Support Services 5,537,202
3000 Noninstructional Services 488,921
4000 Fac Acq, Const, and Imp
5110 Debt Service (Principal & Interest) 1,163,304
5130 Refund of Prior Year Receipts
5140 Short Term Borrowing – Interests and Costs
18,107,735TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
9110 Bonds Issued (Face Value) (Do not include Refunded Bonds)
9120 Refunding Bonds Issued
9130 Bond Premiums
9200 Proceeds From Extended Term Financing
9300 Interfund Transfers - IN (from other funds)
9400 Sale / Compensation for Fixed Assets
9500 Capital Contributions
9710 Transfers from Component Unit
9720 Transfers From Primary Govt
9900 Other Financing Sources Not Listed (9000 Series)
5120 Debt Service - Refunded Bond Issues (Pmt to Ref Bond Escrow Agent)
5150 Bond Discounts
5200 Interfund Transfers - Out (to other funds) 292,068
5300 Transfer to Component Unit or Primary Government
Capital Reserve
(690,1850)
(31)
Capital Reserve
1432
(32)
Debt
Service
(40)
Other Capital
Projects Funds
(39)
Total
Governmental
Funds
Permanent
(90)
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG)
Page GOV-3A
Governmental Funds
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG)
Page GOV-3B
Governmental Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
(464,707) (38,279)
292,068
129 6,277,573 6000
12,118,891 7000
137,828 8000
129 18,534,292
10,918,308 1000
5,537,202 2000
488,921 3000
464,836 464,836 4000
1,163,304 5110
5130
5140
464,836 18,572,571
9110
9120
9130
9200
292,068 292,068 9300
9400
9500
9710
9720
9900
5120
5150
292,068 5200
5300
Amounts Expressed in Whole Dollars General
(10)
Capital Reserve
(690,1850)
(31)
Public Purpose
Trust
(27)
Other Compt
Approved
(28)
Athletic/
Activity
(29)
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG)
Page GOV-4A
Governmental Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
134,360NET CHANGE IN FUND BALANCES
5,197,848FUND BALANCE - END OF YEAR
SPECIAL AND EXTRAORDINARY ITEMS
8888 Special Items
8889 Extraordinary Items
0040 Fund Balance - Beginning of Fiscal Year 5,063,488
0050 Prior Period Adjustment
Capital Reserve
(690,1850)
(31)
Capital Reserve
1432
(32)
Debt
Service
(40)
Other Capital
Projects Funds
(39)
Total
Governmental
Funds
Permanent
(90)
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG)
Page GOV-4A
Governmental Funds
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REG)
Page GOV-4B
Governmental Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
(172,639) (38,279)
974,121 6,171,969
8888
8889
1,146,760 6,210,248 0040
0050
Amounts Expressed in Whole DollarsOriginal Final
Actual
(Budgetary
Basis)
Variance With
Final Budget
Positive
(Negative)
Budgeted Amounts
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REBAG)
Page GOV-5
General Fund
BUDGET AND ACTUAL104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
REVENUES
(399,442)EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
EXPENDITURES
(399,442) 426,428 825,870
6000 Local Sources 6,083,000 6,083,000 6,277,444 194,444
7000 State Sources 12,108,423 12,108,423 12,118,891 10,468
8000 Federal Sources 100,000 100,000 137,828 37,828
TOTAL REVENUES 18,291,423 18,291,423 18,534,163 242,740
1100 Regular Programs 7,753,590 7,753,590 7,573,828 179,762
1200 Special Programs 3,017,311 3,017,311 3,105,559 (88,248)
1300 Vocational Programs 410,000 410,000 238,503 171,497
1400 Other Instructional Programs 418 (418)
1500 Nonpublic School Programs
1600 Adult Education Programs
1700 Community/Junior College Programs
1800 Pre-Kindergarten
2100 Pupil Personnel Services 459,499 459,499 498,264 (38,765)
2200 Instructional Staff Services 202,629 202,629 202,897 (268)
2300 Administrative Services 1,275,143 1,275,143 1,210,550 64,593
2400 Pupil Health 178,882 178,882 182,739 (3,857)
2500 Business Services 341,745 341,745 357,143 (15,398)
2600 Operation and Maintenance of Plant Services 1,526,519 1,526,519 1,391,839 134,680
2700 Student Transportation Services 1,544,346 1,544,346 1,342,183 202,163
2800 Central & Other Support Services 311,286 311,286 340,125 (28,839)
2900 Other Support Services 11,462 (11,462)
3100 Food Services
3200 Student Activities 506,611 506,611 488,019 18,592
3300 Community Services 902 (902)
3400 Scholarships and Awards
4000 Fac Acq, Const, and Imp
5110 Debt Service (Principal & Interest) 1,163,304 1,163,304 1,163,304
5130 Refund of Prior Year Receipts
5140 Short Term Borrowing – Interests and Costs
TOTAL EXPENDITURES 18,690,865 18,690,865 18,107,735 583,130
Amounts Expressed in Whole DollarsOriginal Final
Actual
(Budgetary
Basis)
Variance With
Final Budget
Positive
(Negative)
Budgeted Amounts
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (REBAG)
Page GOV-6
General Fund
BUDGET AND ACTUAL104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
OTHER FINANCING SOURCES (USES)
SPECIAL AND EXTRAORDINARY ITEMS
TOTAL OTHER FINANCING SOURCES (USES) (292,068) (292,068)
(399,442)NET CHANGE IN FUND BALANCES (399,442) 134,360 533,802
4,100,558FUND BALANCE - END OF YEAR 4,100,558 5,197,848 1,097,290
9100 Sale of Bonds
9200 Proceeds From Extended Term Financing
9300 Interfund Transfers - IN (from other funds)
9400 Sale / Compensation for Fixed Assets
9700 Transfers from Comp Unit / Primary Govt
9900 Other Financing Sources Not Listed (9000 Series)
5120 Debt Service - Refunded Bond Issues
5150 Bond Discounts
5200 Interfund Transfers - Out (to other funds) 292,068 (292,068)
5300 Transfer to Component Unit or Primary Government
5900 Budgetary Reserve
8888 Special Items
8889 Extraordinary Items
0040 Fund Balance - Beginning of Fiscal Year 4,500,000 4,500,000 5,063,488 563,488
0050 Prior Period Adjustment
Child Care
Operations
(52)
Other
Enterprise
Funds
(58)
TOTAL
Internal
Service
(60)
Amounts Expressed in Whole DollarsFood
Service
(51)
STATEMENT OF NET POSITION (NAP)
Page PRO-7A
Proprietary Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
Current Assets:
Noncurrent Assets:
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
235,164 235,164TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES
0100 26,230Cash and Cash Equivalents 26,230
0110 66,624Investments 66,624
0130 4,275Due From Other Funds 4,275
0141 46,460Due from Other Governments 46,460
0146 Due From Primary Governments
0147 Due From Component Units
0150 18,791Other Receivables (Include Bond Proceeds Receivable) 18,791
0170 38,814Inventories 38,814
0180 Prepaid Expenses / Expenditures
0190 Other Current Assets
201,194 201,194Total Current Assets
0108 Restricted Cash and Cash Equivalents
0160 Advances to Other Funds (Long-Term Loans)
0211 Land
0212 Site Improvements (net)
0220 Building & Building Improvements (net)
0230 33,970Furniture & Equipment (net) 33,970
0250 Construction in Progress
0260 LT Prepayments (net Acc Amort LT Prepayments)
33,970 33,970Total NonCurrent Assets
0910 Deferred Outflows Of Resources
Child Care
Operations
(52)
Other
Enterprise
Funds
(58)
TOTAL
Internal
Service
(60)
Amounts Expressed in Whole DollarsFood
Service
(51)
STATEMENT OF NET POSITION (NAP)
Page PRO-8A
Proprietary Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
Current Liabilities:
Noncurrent Liabilities:
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION
TOTAL LIABILITIES
TOTAL NET POSITION
NET POSITION
15,044 15,044
220,120 220,120
TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION 235,164 235,164
0400 6,490Due to Other Funds 6,490
0411 Due to Other Governments
0413 Due to Component Units
0420 Accounts Payable
0430 Contracts Payable
0440 Curr. Portion of LT Debt (incl. ST Comp Abs, OPEB)
0450 Short-Term Payables
0461 Accrued Salaries and Benefits
0462 Payroll Deductions and Withholdings
0480 8,554Unearned Revenues 8,554
0490 Other Current Liabilities
15,044 15,044Total Current Liabilities
0470 Advances from Other Funds
0510 Bonds Payable
0520 Extended Term Financing Agreements Payable
0530 Lease Purchase Obligations
0540 LT Portion of Compensated Absences
0550 Authority Lease Obligations
0599 Other Long-Term Liabilities
Total NonCurrent Liabilities
0791 33,970Invested in Capital Assets Net of Related Debt 33,970
0798 Restricted for Legal Purposes (0792-0798)
0799 186,150Unrestricted 186,150
0950 Deferred Inflows Of Resources
Amounts Expressed in Whole Dollars
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION (REP)
Page PRO-9A
Proprietary Funds
Child Care
Operations
(52)
TOTAL
Internal
Service
(60)
Food
Service
(51)
Other
Enterprise
Funds
(58)
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
OPERATING REVENUES
NONOPERATING REVENUES (EXPENSES)
(468,980)OPERATING INCOME (LOSS)
OPERATING EXPENSES
(468,980)
486,275TOTAL NONOPERATING REVENUES (EXPENSES) 486,275
INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS 17,295 17,295
6600 Food Service Revenue 358,554 358,554
6900 Charges for Services
6999 Other Operating Revenues
TOTAL OPERATING REVENUES 358,554 358,554
100 Salaries 237,659 237,659
200 Employee Benefits 131,646 131,646
300 Purchased Professional and Technical Service
400 Purchased Property Services 11,233 11,233
500 Other Purchased Service
600 Supplies 439,598 439,598
700 Depreciation 6,218 6,218
810 Dues and Fees
890 Other Operating Expenditures 1,180 1,180
TOTAL OPERATING EXPENSES 827,534 827,534
6500 Earnings on Investments 26 26
6920 Contributions and Donations - Private Sources
6930 Gain / Loss on Sale of Fixed Assets
6991 Refunds of Prior Year Expenditures
7000 State Sources 65,598 65,598
8000 Federal Sources 420,651 420,651
820 Claims and Judgements
830 Interest Expenses
Amounts Expressed in Whole Dollars
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION (REP)
Page PRO-10A
Proprietary Funds
Child Care
Operations
(52)
TOTAL
Internal
Service
(60)
Food
Service
(51)
Other
Enterprise
Funds
(58)
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
CONTRIBUTIONS AND TRANSFERS
17,295CHANGE IN NET POSITION 17,295
220,120NET POSITION - END OF YEAR 220,120
9500 Capital Contributions
9998 Transfers from (to) Component Units or Primary Govt
9999 Transfers In (Out)
0041 Net Position - Beginning of Fiscal Year 202,825 202,825
0057 Accounting Changes / Residual Equity Transfers
0061 Prior Period Adjustment
STATEMENT OF CASH FLOWS (CFP)
Page PRO-11A
Proprietary Funds
Child Care
Operations
(52)
TOTAL
Internal
Service
(60)
Food
Service
(51)
Other
Enterprise
Funds
(58)
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
(433,172) (433,172)Net Cash Provided By (Used For) Operating Activities
Cash Flows From Operating Activities
9937 Cash Received From Users 369,273 369,273
9938 Cash Received From Assessments Made to Other Funds
9939 Cash Received From Earnings on Investments
9940 Cash Received From Other Operating Revenue
9941 Cash Payments to Employees For Services 369,305 369,305
9942 Cash Payments For Insurance Claims
9943 Cash Payments to Suppliers For Goods and Services 433,140 433,140
9944 Cash Payments For Other Operating Expenses
Cash Flows From Non-Capital Financing Activities
6000 Local Sources
7000 State Sources 62,414 62,414
8000 Federal Sources 346,052 346,052
9917 Notes and Loans Received (Repaid)
9918 Interest Paid on Notes/Loans (5100-830)
9919 Operating Transfers In (Out)/Residual Equity Trans
9920 Operating Transfers In (Out) Primary Government
9921 Operating Transfers In (Out) Component Units
9922 Refund of Prior Year Expenditures (6991)
Net Cash Prov By (Used for) Non-Capital Financing Activities 408,466 408,466
Cash Flows From Capital and Related Financing Activities
4000 Fac Acq, Const, and Imp
6930 Gain / Loss on Sale of Fixed Assets
9200 Proceeds From Extended Term Financing
9925 Principal Paid on Financing Agreements
9926 Interest Paid on Financing Agreements (5100-830)
9927 (Inc) Dec in Contributed Capital
Net Cash Prov By (Used for) Capital and Related Financing Activities
Cash Flows From Investing Activities
6500 Earnings on Investments 26 26
9929 Purchase of Inv Securities / Deposits to Inv Pools (12) (12)
9930 Withdrawls from Investment Pools
9931 Proceeds from Sale and Maturity of Inv Securities
9932 Loans Received (Paid)
Net Cash Prov By (Used for) Investing Activities 14 14
STATEMENT OF CASH FLOWS (CFP)
Page PRO-12A
Proprietary Funds
Child Care
Operations
(52)
TOTAL
Internal
Service
(60)
Food
Service
(51)
Other
Enterprise
Funds
(58)
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
(24,692) (24,692)Net Inc (Dec) in Cash and Cash Flow
26,230 26,230Cash and Cash Equivalents at Year End
9935 Cash and Cash Equivalents Beginning of Year 50,922 50,922
9900 Other Financing Sources Not Listed (9000 Series) (468,980) (468,980)
Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided by (Used for):
9901 Depreciation and Net Amortization 6,218 6,218
9902 Provision for Uncollectible Accounts
9903 Other Adjustments 37,300 37,300
9904 (Inc) Dec In Accounts Receivable (0120-0150) 10,719 10,719
9905 Advances to Other Funds (0160)
9906 (Inc) Dec in Inventories (0170) (24,874) (24,874)
9907 (Inc) Dec in Prepaid Expenses (0180)
9908 (Inc) Dec in Other Current Assets (0190)
9909 Inc (Dec) in Accounts Payable (0400-0450) (45) (45)
9910 Inc (Dec) in Accrued Salaries/Benefits (0461)
9911 Inc (Dec) in Payroll Deductions/Withholding (0462)
9912 Inc (Dec) in Advances from Other Funds (0470) 6,490 6,490
9913 Inc (Dec) in Unearned Revenue (0480)
9914 Inc (Dec) in Other Current Liabilities (0490)
35,808 35,808Total Adjustments
Cash Provided By (Used For) Total (433,172) (433,172)
Private Purpose
Trust
(71)
Investment
Trust
(72)
Pension
Trust
(73)
Activity
(81)
Other
Agency
(89)
STATEMENT OF NET POSITION (NAF)
Page FID-13A
Amounts Expressed in Whole Dollars
Fiduciary Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 44,617 123,440
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets
18,6280100 Cash and Cash Equivalents 59,984
25,9890110 Investments 63,456
0130 Due From Other Funds
0147 Due From Component Units
0150 Other Receivables
0160 Advances to Other Funds
0170 Inventories
0180 Prepaid Expenses / Expenditures
0190 Other Current Assets
0220 Building & Building Improvements (net)
0230 Furniture & Equipment (net)
TOTAL ASSETS 44,617 123,440
0910 Deferred Outflows Of Resources
Other
Agency
(89)
Component
Units
(98)
Component
Units
(99)
Total
Fiduciary
Funds
Page FID-13B
STATEMENT OF NET POSITION (NAF)
Page FID-13A
STATEMENT OF NET POSITION (NAF)
Fiduciary Funds Fiduciary Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
168,057
78,612 0100
89,445 0110
0130
0147
0150
0160
0170
0180
0190
0220
0230
168,057
0910
Private Purpose
Trust
(71)
Investment
Trust
(72)
Pension
Trust
(73)
Activity
(81)
Other
Agency
(89)
STATEMENT OF NET POSITION (NAF)
Page FID-14A
Amounts Expressed in Whole Dollars
Fiduciary Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION 44,617 123,440
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION
Liabilities
29,4280400 Due to Other Funds
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Units
0420 Accounts Payable 123,440
0430 Contracts Payable
0450 Short-Term Payables
0461 Accrued Salaries and Benefits
0462 Payroll Deductions and Withholdings
0470 Advances from Other Funds
0480 Unearned Revenues
0490 Other Current Liabilities
TOTAL LIABILITIES 29,428 123,440
0950 Deferred Inflows Of Resources
Net Position
0791 Invested in Capital Assets Net of Related Debt
15,1890798 Restricted for Legal Purposes (0792-0798)
0799 Unrestricted
TOTAL NET POSITION 15,189
Other
Agency
(89)
Component
Units
(98)
Component
Units
(99)
Total
Fiduciary
Funds
Page FID-14B
STATEMENT OF NET POSITION (NAF)
Page FID-14A
STATEMENT OF NET POSITION (NAF)
Fiduciary Funds Fiduciary Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
168,057
29,428 0400
0411
0412
0413
123,440 0420
0430
0450
0461
0462
0470
0480
0490
152,868
0950
0791
15,189 0798
0799
15,189
Private Purpose
Trust
(71)
Investment
Trust
(72)
Pension
Trust
(73)
Component
Units
(98)
Component
Units
(99)
STATEMENT OF CHANGES IN NET POSITION (CNAF)
Page FID-15A
Amounts Expressed in Whole Dollars
Fiduciary Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
Additions
Deductions
(13,074)Change In Net Position
15,189Net Position - End of Fiscal Year
10,6789945 Gifts and Contributions
3,8819946 Other Additions
1,5009947 Scholarships Awarded
26,1339948 Other Deductions
28,2630041 Net Position - Beginning of Fiscal Year
9949 Net Position Held in Trust for Pension Benefits
Component
Units
(99)
Total
Fiduciary
Funds
Page FID-15B
STATEMENT OF CHANGES IN NET POSITION (CNAF)
Page FID-15A
STATEMENT OF CHANGES IN NET POSITION (CNAF)
Fiduciary Funds Fiduciary Funds104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
(13,074)
15,189
10,678 9945
3,881 9946
1,500 9947
26,133 9948
28,263 0041
9949
DETAIL OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES
Page REV-17
AMOUNT TOTAL
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
6000 Revenue from Local Sources
6111 Current Real Estate Taxes 4,235,200.29
6113 Public Utility Realty Tax 6,933.47
6114 Payments in Lieu of Current Taxes / State & Local 1,497.85
6120 Current Per Capita Taxes, Sec. 679 30,425.51
6140 Current Act 511 Taxes - Flat Rate Assessments 43,260.24
6150 Current Act 511 Taxes - Proportional Assessments 767,956.60
6400 Delinq on Taxes Levied/Assessed by the LEA 383,662.80
6500 Earnings on Investments 13,614.53
6700 Revenue From Student Activities 29,888.50
6831 Federal Rev. Rcvd. from Other PA Public Schools 436,860.27
6832 Federal IDEA Pass Through Revenue 181,911.90
6910 Rentals 842.67
6920 Contributions and Donations From Private Sources 5,700.00
6944 Receipts from Other LEAS in PA - Education 105,058.93
6991 Refunds of Prior Years' Expenditures 7,349.64
6999 All Other Local Revenues Not Specified 27,281.22
6,277,444.426000 Total Revenue from Local Sources
7000 Revenue from State Sources
7110 Basic Education Funding (Gross) 7,757,906.63
7160 Tuition - Orphans & Children Placed in Priv. Homes 76,450.66
7271 Special Education Funding for School Aged Pupils 979,850.66
7310 Transportation (Regular and Additional) 909,001.38
7320 Rental and Sinking Fund Payments 568,763.55
7330 Health Services 21,240.16
7340 State Property Tax Reduction Allocation 493,748.43
7501 PA Accountability Grant 114,032.00
7810 Revenue for Social Security Payments 368,257.15
7820 Revenue for Retirement Payments 829,640.18
12,118,890.807000 Total Revenue from State Sources
DETAIL OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES
Page REV-18
AMOUNT TOTAL
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
8000 Revenue from Federal Sources
8519 NCLB, Title VI - Flexibility And Accountability 24,724.00
8810 Schl Based ACCESS Med Reimb Prog 91,371.06
8820 Medical Asst Reimb for Admin Claiming 21,732.81
137,827.878000 Total Revenue from Federal Sources
DETAIL OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES
Page REV-19
AMOUNT TOTAL
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
SUMMARY OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES
Revenue from Local Sources
Revenue from State Sources
Revenue from Federal Sources
Other Financing Sources
6,277,444.42
12,118,890.80
137,827.87
AMOUNT TOTAL
18,534,163.09
TAX SCHEDULE - ACT 511 AND ACT 1
Page REV-1
6111 Totals
Taxable Assessed Value Tax Levy Taxes Collected
83,857,496 5,162,782 4,235,200
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
6140 Current Act 511 Taxes - Flat Rate Assessments
6141 Per Capita Taxes 30,425.51
6143 Emergency and Municipal Services Tax 12,834.73
6140 Current Act 511 Taxes - Flat Rate Assessments 43,260.24
6150 Current Act 511 Taxes - Proportional Assessments
6151 Earned Income Taxes 707,281.91
6153 Real Estate Transfer Taxes 60,674.69
6150 Current Act 511 Taxes - Proportional Assessments 767,956.60
Total Act 1 and Act 511 Taxes 811,216.84
CONVERSION OF ACCRUAL BASIS TAXES TO CASH BASIS TAXES
Page REV-20
REVENUE FROM LOCAL SOURCES
TAXES COLLECTED
IN CURRENT YEAR
PRIOR YEAR
TAX ACCRUAL
CURRENT YEAR
TAX ACCRUAL
TAX REVENUE REPORTED
IN CURRENT YEAR
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
6111 Current Real Estate Taxes 4,235,200.29 0.00 0.00 4,235,200.29
6113 Public Utility Realty Tax 6,933.47 0.00 0.00 6,933.47
6114 Payments in Lieu of Current Taxes / State & Local 1,497.85 0.00 0.00 1,497.85
6120 Current Per Capita Taxes, Sec. 679 30,425.51 0.00 0.00 30,425.51
6140 Current Act 511 Taxes - Flat Rate Assessments 43,260.24 0.00 0.00 43,260.24
6150 Current Act 511 Taxes - Proportional Assessments 767,956.60 0.00 0.00 767,956.60
6400 Delinq on Taxes Levied/Assessed by the LEA 383,662.80 0.00 0.00 383,662.80
6999 TOTAL TAXES 5,468,936.76 0.00 0.00 5,468,936.76
DELINQUENT TAX SCHEDULE (DTAX)
Page SCHED-21
REVENUE FROM DELINQUENT TAXES
TAXES COLLECTED
IN CURRENT YEAR
PRIOR YEAR
TAX ACCRUAL
CURRENT YEAR
TAX ACCRUAL
TAX REVENUE REPORTED
IN CURRENT YEAR
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
6411 Delinquent Real Estate Taxes 282,268.93 282,268.93
6412 Delinquent Interim Real Estate Taxes
6431 Delinquent Act 1 Earned Income Taxes
6432 Delinquent Act 1 Personal Income Taxes
6451 Delinquent Act 511 Earned Income Taxes 94,873.53 94,873.53
6461 Delinquent Earned Income Taxes
TOTAL TAXES 377,142.46 377,142.46
Page EXP-16
SUMMARY OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES (TOTE)
Amount
BY SUBFUNCTIONS
Total
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
Instruction1000
1100 Regular Programs - E/S 7,573,827.90
1200 Special and Gifted Education 3,105,558.73
1300 Vocational Education Programs 238,502.83
1400 Other Instructional Programs - E/S 418.47
10,918,307.93
Support Services2000
2100 Pupil Personnel 498,264.24
2200 Instructional Staff 202,896.54
2300 Administration 1,210,550.10
2400 Pupil Health 182,739.29
2500 Business 357,143.05
2600 Operation & Maintenance of Plant Services 1,391,839.04
2700 Student Transportation Services 1,342,182.92
2800 Central 340,125.47
2900 Other Support Services 11,461.74
5,537,202.39
Operation of Noninstructional Services3000
3200 Student Activities 488,019.09
3300 Community Services 901.50
488,920.59
Other Expenditures and Financing Uses5000
5100 Debt Service, Other Expenditures and Fin Uses 1,163,303.75
5200 Interfund Transfers Out 292,068.00
1,455,371.75
TOTAL ACTUAL EXPENDITURES OTHER FINANCING USES 18,399,802.66
Page EXP-1
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
1000 Instruction Total
100 Personnel Services-Salaries
5,804,500.12Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 1,247,870.10
220 Social Security Contributions 436,301.66
230 PSERS Retirement Contributions 968,911.29
240 Tuition Reimbursements 1,138.01
250 Unemployment Compensation (20,353.57)
260 Workmen's Compensation 48,803.64
280 Other Post Employment Benefits (OPEB) 236,851.21
290 Other Employee Benefits 712.50
2,920,234.84Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
888,026.96Total Purchased Professional & Technical Services
400 Purchased Property Services
430 Repairs and Maintenance 10,165.12
440 Rentals 51,018.81
61,183.93Total Purchased Property Services
500 Other Purchased Services
510 Student Transportation Services 5,447.94
560 Tuition 1,081,394.74
580 Travel 5,985.44
1,092,828.12Total Other Purchased Services
600 Supplies
610 General Supplies 109,192.06
630 Food 226.82
640 Books & Periodicals 18,766.08
650 Supplies - Technology Related 6,300.00
134,484.96Total Supplies
700 Property
750 Equipment - Original & Additional 14,957.40
14,957.40Total Property
800 Other Objects
2,091.60Total Other Objects
Total 1000 Instruction 10,918,307.93
Page EXP-2
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
1100 Regular Programs - E/S TotalElementary Secondary Federal
100 Personnel Services-Salaries
2,170,712.86 2,156,852.08 353,496.78 4,681,061.72Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 452,502.14 429,660.34 81,919.19 964,081.67
220 Social Security Contributions 163,628.34 161,418.45 26,510.50 351,557.29
230 PSERS Retirement Contributions 360,668.75 358,285.00 59,759.72 778,713.47
240 Tuition Reimbursements 1,138.01 1,138.01
250 Unemployment Compensation (14,984.75) (14,958.66) 2,008.45 (27,934.96)
260 Workmen's Compensation 17,821.61 17,689.28 3,181.71 38,692.60
280 Other Post Employment Benefits (OPEB) 79,460.95 157,390.26 236,851.21
1,059,097.04 1,110,622.68 173,379.57 2,343,099.29Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
34,750.00 883.40 35,633.40Total Purchased Professional & Technical Services
400 Purchased Property Services
430 Repairs and Maintenance 8,802.12 1,363.00 10,165.12
440 Rentals 49,298.87 49,298.87
8,802.12 50,661.87 59,463.99Total Purchased Property Services
500 Other Purchased Services
510 Student Transportation Services 836.01 2,711.93 3,547.94
561 Tuition to Other School Districts Within The State (4,387.72) 4,887.18 499.46
562 Tuition to Pennsylvania Charter Schools 14,353.40 293,098.03 307,451.43
580 Travel 850.30 4,553.65 5,403.95
11,651.99 305,250.79 316,902.78Total Other Purchased Services
600 Supplies
610 General Supplies 30,963.74 64,647.85 1,321.05 96,932.64
630 Food 45.43 161.39 206.82
640 Books & Periodicals 14,459.80 3,543.06 18,002.86
650 Supplies - Technology Related 6,300.00 6,300.00
45,468.97 74,652.30 1,321.05 121,442.32Total Supplies
700 Property
750 Equipment - Original & Additional 4,802.94 10,154.46 14,957.40
4,802.94 10,154.46 14,957.40Total Property
800 Other Objects
575.00 692.00 1,267.00Total Other Objects
Total 1100 Regular Programs - E/S 3,335,860.92 3,709,769.58 528,197.40 7,573,827.90
Page EXP-3
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
1200 Special and Gifted Education TotalElementary Secondary Federal
100 Personnel Services-Salaries
780,447.62 342,657.28 1,123,104.90Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 228,300.57 55,487.86 283,788.43
220 Social Security Contributions 58,771.37 25,947.49 84,718.86
230 PSERS Retirement Contributions 132,129.55 58,011.81 190,141.36
250 Unemployment Compensation 5,824.38 1,757.01 7,581.39
260 Workmen's Compensation 7,024.00 3,084.04 10,108.04
290 Other Employee Benefits 356.25 356.25 712.50
432,406.12 144,644.46 577,050.58Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
287,484.72 375,584.85 189,323.99 852,393.56Total Purchased Professional & Technical Services
400 Purchased Property Services
440 Rentals 575.53 1,144.41 1,719.94
575.53 1,144.41 1,719.94Total Purchased Property Services
500 Other Purchased Services
510 Student Transportation Services 175.00 1,725.00 1,900.00
561 Tuition to Other School Districts Within The State 42,626.00 42,976.47 85,602.47
562 Tuition to Pennsylvania Charter Schools 413,091.51 13,000.00 426,091.51
564 Tuition to Career and Technology Centers 17,410.25 17,410.25
568 Tuition for PRRIs (in-state) and Detention Centers 5,836.79 5,836.79
580 Travel 581.49 581.49
42,801.00 481,621.51 13,000.00 537,422.51Total Other Purchased Services
600 Supplies
610 General Supplies 3,664.75 8,594.67 12,259.42
630 Food 20.00 20.00
640 Books & Periodicals 136.21 627.01 763.22
3,800.96 9,241.68 13,042.64Total Supplies
800 Other Objects
352.80 471.80 824.60Total Other Objects
Total 1200 Special and Gifted Education 1,547,868.75 1,355,365.99 202,323.99 3,105,558.73
Page EXP-4
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
1300 Vocational Education Programs TotalSecondary Federal
500 Other Purchased Services
564 Tuition to Career and Technology Centers 238,502.83 238,502.83
238,502.83 238,502.83Total Other Purchased Services
Total 1300 Vocational Education Programs 238,502.83 238,502.83
Page EXP-5
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
1400 Other Instructional Programs - E/S TotalElementary Secondary Federal
100 Personnel Services-Salaries
333.50 333.50Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
220 Social Security Contributions 25.51 25.51
230 PSERS Retirement Contributions 56.46 56.46
260 Workmen's Compensation 3.00 3.00
84.97 84.97Total Personnel Services-Employee Benefits
Total 1400 Other Instructional Programs - E/S 418.47 418.47
Page EXP-6
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
1430 Homebound Instruction TotalElementary Secondary Federal
100 Personnel Services-Salaries
333.50 333.50Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
220 Social Security Contributions 25.51 25.51
230 PSERS Retirement Contributions 56.46 56.46
260 Workmen's Compensation 3.00 3.00
84.97 84.97Total Personnel Services-Employee Benefits
Total 1430 Homebound Instruction 418.47 418.47
Page EXP-7
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2000 Support Services Total
100 Personnel Services-Salaries
2,000,475.33Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 470,331.23
220 Social Security Contributions 151,669.53
230 PSERS Retirement Contributions 328,589.37
250 Unemployment Compensation 16,911.42
260 Workmen's Compensation 18,096.47
280 Other Post Employment Benefits (OPEB) 15,135.58
290 Other Employee Benefits 8,362.50
1,009,096.10Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
218,374.65Total Purchased Professional & Technical Services
400 Purchased Property Services
410 Cleaning Services 56,674.93
420 Utility Services 199,585.58
430 Repairs and Maintenance 103,173.85
440 Rentals 39,508.47
460 Extermination Services 1,680.00
400,622.83Total Purchased Property Services
500 Other Purchased Services
510 Student Transportation Services 1,243,148.56
520 Insurance-General 52,538.98
530 Communications 36,991.54
540 Advertising 4,522.27
550 Printing & Binding 7,120.73
580 Travel 7,513.39
590 Miscellaneous Purchased Services 11,461.74
1,363,297.21Total Other Purchased Services
600 Supplies
610 General Supplies 296,635.09
620 Energy 99,471.55
630 Food 5,412.67
640 Books & Periodicals 5,815.25
650 Supplies - Technology Related 9,717.19
417,051.75Total Supplies
700 Property
750 Equipment - Original & Additional 88,213.54
760 Equipment - Replacement 24,974.40
113,187.94Total Property
800 Other Objects
Page EXP-8
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2000 Support Services Total
15,096.58Total Other Objects
Total 2000 Support Services 5,537,202.39
Page EXP-9
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2100 Pupil Personnel TotalFederal
100 Personnel Services-Salaries
53,522.27 321,151.19Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 14,850.71 78,503.77
220 Social Security Contributions 4,019.49 24,636.60
230 PSERS Retirement Contributions 8,454.04 53,763.68
250 Unemployment Compensation 317.28 2,121.77
260 Workmen's Compensation 481.53 2,933.00
28,123.05 161,958.82Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
7,790.00Total Purchased Professional & Technical Services
400 Purchased Property Services
440 Rentals 2,022.27
2,022.27Total Purchased Property Services
500 Other Purchased Services
580 Travel 182.45
182.45Total Other Purchased Services
600 Supplies
610 General Supplies 4,264.51
4,264.51Total Supplies
800 Other Objects
895.00Total Other Objects
Total 2100 Pupil Personnel 81,645.32 498,264.24
Page EXP-10
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2120 Guidance Services TotalElementary Secondary Federal
100 Personnel Services-Salaries
72,017.00 155,331.97 227,348.97Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 9,607.03 35,712.94 45,319.97
220 Social Security Contributions 5,444.90 11,733.12 17,178.02
230 PSERS Retirement Contributions 12,192.47 26,297.70 38,490.17
250 Unemployment Compensation 324.02 972.01 1,296.03
260 Workmen's Compensation 648.22 1,397.95 2,046.17
28,216.64 76,113.72 104,330.36Total Personnel Services-Employee Benefits
500 Other Purchased Services
580 Travel 92.05 92.05
92.05 92.05Total Other Purchased Services
600 Supplies
610 General Supplies 730.36 1,727.13 2,457.49
730.36 1,727.13 2,457.49Total Supplies
800 Other Objects
895.00 895.00Total Other Objects
Total 2120 Guidance Services 100,964.00 234,159.87 335,123.87
Page EXP-11
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2140 Psychological Services TotalElementary Secondary Federal
100 Personnel Services-Salaries
8,440.08 8,440.00 53,522.27 70,402.35Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 5,178.99 5,178.21 14,850.71 25,207.91
220 Social Security Contributions 624.79 1,045.82 4,019.49 5,690.10
230 PSERS Retirement Contributions 1,428.96 1,428.94 8,454.04 11,311.94
250 Unemployment Compensation 80.99 261.22 317.28 659.49
260 Workmen's Compensation 76.08 118.64 481.53 676.25
7,389.81 8,032.83 28,123.05 43,545.69Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
3,895.00 3,895.00 7,790.00Total Purchased Professional & Technical Services
400 Purchased Property Services
440 Rentals 2,022.27 2,022.27
2,022.27 2,022.27Total Purchased Property Services
Total 2140 Psychological Services 19,724.89 22,390.10 81,645.32 123,760.31
Page EXP-12
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2170 Student Accounting Services TotalFederal
100 Personnel Services-Salaries
23,399.87Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 7,975.89
220 Social Security Contributions 1,768.48
230 PSERS Retirement Contributions 3,961.57
250 Unemployment Compensation 166.25
260 Workmen's Compensation 210.58
14,082.77Total Personnel Services-Employee Benefits
500 Other Purchased Services
580 Travel 90.40
90.40Total Other Purchased Services
600 Supplies
610 General Supplies 1,807.02
1,807.02Total Supplies
Total 2170 Student Accounting Services 39,380.06
Page EXP-13
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2200 Instructional Staff TotalElementary Secondary Federal
100 Personnel Services-Salaries
63,676.50 73,898.00 137,574.50Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 15,908.95 1,149.01 17,057.96
220 Social Security Contributions 4,687.70 5,653.21 10,340.91
230 PSERS Retirement Contributions 10,780.36 12,510.93 23,291.29
250 Unemployment Compensation 324.00 320.61 644.61
260 Workmen's Compensation 573.13 665.05 1,238.18
32,274.14 20,298.81 52,572.95Total Personnel Services-Employee Benefits
400 Purchased Property Services
440 Rentals 4,075.58 4,075.58
4,075.58 4,075.58Total Purchased Property Services
600 Supplies
610 General Supplies 1,488.24 1,415.25 2,903.49
640 Books & Periodicals 1,801.10 3,598.92 5,400.02
3,289.34 5,014.17 8,303.51Total Supplies
800 Other Objects
370.00 370.00Total Other Objects
Total 2200 Instructional Staff 99,239.98 103,656.56 202,896.54
Page EXP-14
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2300 Administration TotalFederal
100 Personnel Services-Salaries
613,145.77Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 116,153.91
220 Social Security Contributions 46,821.21
230 PSERS Retirement Contributions 95,379.79
250 Unemployment Compensation 5,178.98
260 Workmen's Compensation 5,567.46
280 Other Post Employment Benefits (OPEB) 15,135.58
290 Other Employee Benefits 4,125.00
288,361.93Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
155,040.95Total Purchased Professional & Technical Services
400 Purchased Property Services
440 Rentals 31,610.62
31,610.62Total Purchased Property Services
500 Other Purchased Services
520 Insurance-General 3,446.98
530 Communications 33,228.21
540 Advertising 4,522.27
550 Printing & Binding 7,120.73
580 Travel 5,309.49
53,627.68Total Other Purchased Services
600 Supplies
610 General Supplies 41,655.00
630 Food 5,412.67
640 Books & Periodicals 415.23
650 Supplies - Technology Related 9,717.19
57,200.09Total Supplies
800 Other Objects
11,563.06Total Other Objects
Total 2300 Administration 1,210,550.10
Page EXP-15
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2310 Board Services TotalFederal
100 Personnel Services-Salaries
15,910.72Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 353.98
220 Social Security Contributions 1,217.12
230 PSERS Retirement Contributions 2,104.54
250 Unemployment Compensation 79.10
260 Workmen's Compensation 143.16
3,897.90Total Personnel Services-Employee Benefits
500 Other Purchased Services
520 Insurance-General 150.00
540 Advertising 4,522.27
4,672.27Total Other Purchased Services
600 Supplies
610 General Supplies 115.45
630 Food 146.00
261.45Total Supplies
800 Other Objects
6,880.87Total Other Objects
Total 2310 Board Services 31,623.21
Page EXP-16
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2330 Tax Assessment And Collection Services TotalFederal
100 Personnel Services-Salaries
31,052.92Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
220 Social Security Contributions 1,764.32
250 Unemployment Compensation 1,006.46
260 Workmen's Compensation 267.10
3,037.88Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
29,173.63Total Purchased Professional & Technical Services
500 Other Purchased Services
520 Insurance-General 3,296.98
550 Printing & Binding 7,120.73
10,417.71Total Other Purchased Services
600 Supplies
610 General Supplies 300.00
300.00Total Supplies
Total 2330 Tax Assessment And Collection Services 73,982.14
Page EXP-17
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2350 Legal and Accounting Services TotalFederal
300 Purchased Professional & Technical Services
36,387.37Total Purchased Professional & Technical Services
Total 2350 Legal and Accounting Services 36,387.37
Page EXP-18
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2360 Office Of The Superintendent (Exec Dir.) Svcs. TotalElementary Secondary Federal
100 Personnel Services-Salaries
257,233.21Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 40,239.20
220 Social Security Contributions 19,747.63
230 PSERS Retirement Contributions 42,190.46
250 Unemployment Compensation 1,687.71
260 Workmen's Compensation 2,314.17
280 Other Post Employment Benefits (OPEB) 15,135.58
290 Other Employee Benefits 2,475.00
123,789.75Total Personnel Services-Employee Benefits
400 Purchased Property Services
440 Rentals 14,391.10
14,391.10Total Purchased Property Services
500 Other Purchased Services
530 Communications 16,301.58 16,926.63 33,228.21
580 Travel 2,859.69
36,087.90Total Other Purchased Services
600 Supplies
610 General Supplies 2,465.88
630 Food 3,839.65
640 Books & Periodicals 215.24
6,520.77Total Supplies
800 Other Objects
3,912.19Total Other Objects
Total 2360 Office Of The Superintendent (Exec Dir.) Svcs. 441,934.92
Page EXP-19
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2380 Office Of The Principal Services TotalElementary Secondary Federal
100 Personnel Services-Salaries
155,413.16 153,535.76 308,948.92Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 25,607.76 49,952.97 75,560.73
220 Social Security Contributions 11,927.34 12,164.80 24,092.14
230 PSERS Retirement Contributions 25,091.23 25,993.56 51,084.79
250 Unemployment Compensation 1,235.29 1,170.42 2,405.71
260 Workmen's Compensation 1,398.54 1,444.49 2,843.03
290 Other Employee Benefits 825.00 825.00 1,650.00
66,085.16 91,551.24 157,636.40Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
31,073.96 58,405.99 89,479.95Total Purchased Professional & Technical Services
400 Purchased Property Services
440 Rentals 10,381.67 6,837.85 17,219.52
10,381.67 6,837.85 17,219.52Total Purchased Property Services
500 Other Purchased Services
580 Travel 130.66 2,319.14 2,449.80
130.66 2,319.14 2,449.80Total Other Purchased Services
600 Supplies
610 General Supplies 16,865.90 21,907.77 38,773.67
630 Food 393.51 1,033.51 1,427.02
640 Books & Periodicals 199.99 199.99
650 Supplies - Technology Related 1,800.19 7,917.00 9,717.19
19,059.60 31,058.27 50,117.87Total Supplies
800 Other Objects
770.00 770.00Total Other Objects
Total 2380 Office Of The Principal Services 282,144.21 344,478.25 626,622.46
Page EXP-20
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2400 Pupil Health TotalFederal
100 Personnel Services-Salaries
121,196.30Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 21,475.91
220 Social Security Contributions 8,817.31
230 PSERS Retirement Contributions 20,405.34
250 Unemployment Compensation 1,004.70
260 Workmen's Compensation 1,090.84
52,794.10Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
1,794.00Total Purchased Professional & Technical Services
400 Purchased Property Services
410 Cleaning Services 1,412.89
1,412.89Total Purchased Property Services
500 Other Purchased Services
580 Travel 131.20
131.20Total Other Purchased Services
600 Supplies
610 General Supplies 5,410.80
5,410.80Total Supplies
Total 2400 Pupil Health 182,739.29
Page EXP-21
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2500 Business TotalFederal
100 Personnel Services-Salaries
200,969.27Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 57,568.57
220 Social Security Contributions 15,156.57
230 PSERS Retirement Contributions 34,020.57
250 Unemployment Compensation 1,475.24
260 Workmen's Compensation 1,808.68
290 Other Employee Benefits 1,650.00
111,679.63Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
28,837.33Total Purchased Professional & Technical Services
500 Other Purchased Services
520 Insurance-General 300.00
530 Communications (107.61)
580 Travel 1,890.25
2,082.64Total Other Purchased Services
600 Supplies
610 General Supplies 11,784.18
11,784.18Total Supplies
800 Other Objects
1,790.00Total Other Objects
Total 2500 Business 357,143.05
Page EXP-22
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2600 Operation & Maintenance of Plant Services TotalElementary Secondary Federal
100 Personnel Services-Salaries
471,051.78Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 152,939.87
220 Social Security Contributions 35,515.31
230 PSERS Retirement Contributions 79,442.83
250 Unemployment Compensation 5,292.73
260 Workmen's Compensation 4,239.65
290 Other Employee Benefits 112.50
277,542.89Total Personnel Services-Employee Benefits
400 Purchased Property Services
410 Cleaning Services 55,262.04
420 Utility Services 199,585.58
430 Repairs and Maintenance 101,712.26
440 Rentals 1,800.00
460 Extermination Services 1,680.00
360,039.88Total Purchased Property Services
500 Other Purchased Services
523 General Property and Liability Insurance 48,792.00
530 Communications 2,397.29
51,189.29Total Other Purchased Services
600 Supplies
610 General Supplies 47,658.13 84,915.74 132,573.87
620 Energy 96,701.33
229,275.20Total Supplies
700 Property
750 Equipment - Original & Additional 2,740.00
2,740.00Total Property
Total 2600 Operation & Maintenance of Plant Services 1,391,839.04
Page EXP-23
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2700 Student Transportation Services TotalFederal
100 Personnel Services-Salaries
40,054.80Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 14,563.89
220 Social Security Contributions 3,036.50
230 PSERS Retirement Contributions 6,781.20
250 Unemployment Compensation 319.91
260 Workmen's Compensation 360.48
290 Other Employee Benefits 825.00
25,886.98Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
500.00Total Purchased Professional & Technical Services
400 Purchased Property Services
430 Repairs and Maintenance 1,461.59
1,461.59Total Purchased Property Services
500 Other Purchased Services
513 St Tr Svc-Contr Carrier 1,236,395.66
516 St Tr Svc from the IU 6,752.90
530 Communications 1,473.65
1,244,622.21Total Other Purchased Services
600 Supplies
610 General Supplies 1,408.24
620 Energy 2,770.22
4,178.46Total Supplies
700 Property
750 Equipment - Original & Additional 25.96
760 Equipment - Replacement 24,974.40
25,000.36Total Property
800 Other Objects
478.52Total Other Objects
Total 2700 Student Transportation Services 1,342,182.92
Page EXP-24
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2800 Central TotalFederal
100 Personnel Services-Salaries
95,331.72Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 12,067.35
220 Social Security Contributions 7,345.12
230 PSERS Retirement Contributions 15,504.67
250 Unemployment Compensation 873.48
260 Workmen's Compensation 858.18
290 Other Employee Benefits 1,650.00
38,298.80Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
24,412.37Total Purchased Professional & Technical Services
600 Supplies
610 General Supplies 96,635.00
96,635.00Total Supplies
700 Property
750 Equipment - Original & Additional 85,447.58
85,447.58Total Property
Total 2800 Central 340,125.47
Page EXP-25
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
2900 Other Support Services TotalFederal
500 Other Purchased Services
595 Intermediate Unit Payments by Withholding 11,461.74
11,461.74Total Other Purchased Services
Total 2900 Other Support Services 11,461.74
Page EXP-26
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
3000 Operation of Noninstructional Services TotalFederal
100 Personnel Services-Salaries
254,456.27Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 1,442.74
220 Social Security Contributions 19,462.83
230 PSERS Retirement Contributions 27,012.36
250 Unemployment Compensation 3,942.12
260 Workmen's Compensation 3,281.19
290 Other Employee Benefits 825.00
55,966.24Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
28,324.57Total Purchased Professional & Technical Services
400 Purchased Property Services
430 Repairs and Maintenance 6,649.95
440 Rentals 3,098.15
9,748.10Total Purchased Property Services
500 Other Purchased Services
510 Student Transportation Services 46,576.44
580 Travel 11,750.01
590 Miscellaneous Purchased Services 901.50
59,227.95Total Other Purchased Services
600 Supplies
610 General Supplies 72,448.46
72,448.46Total Supplies
800 Other Objects
8,749.00Total Other Objects
Total 3000 Operation of Noninstructional Services 488,920.59
Page EXP-27
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
3200 Student Activities TotalFederal
100 Personnel Services-Salaries
254,456.27Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 1,442.74
220 Social Security Contributions 19,462.83
230 PSERS Retirement Contributions 27,012.36
250 Unemployment Compensation 3,942.12
260 Workmen's Compensation 3,281.19
290 Other Employee Benefits 825.00
55,966.24Total Personnel Services-Employee Benefits
300 Purchased Professional & Technical Services
28,324.57Total Purchased Professional & Technical Services
400 Purchased Property Services
430 Repairs and Maintenance 6,649.95
440 Rentals 3,098.15
9,748.10Total Purchased Property Services
500 Other Purchased Services
510 Student Transportation Services 46,576.44
580 Travel 11,750.01
58,326.45Total Other Purchased Services
600 Supplies
610 General Supplies 72,448.46
72,448.46Total Supplies
800 Other Objects
8,749.00Total Other Objects
Total 3200 Student Activities 488,019.09
Page EXP-28
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
3300 Community Services TotalFederal
500 Other Purchased Services
599 Other Misc Purchased Services 901.50
901.50Total Other Purchased Services
Total 3300 Community Services 901.50
Page EXP-29
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
5000 Other Expenditures and Financing Uses Total
800 Other Objects
830 Interest 68,303.75
68,303.75Total Other Objects
900 Other Financing Uses
910 Redemption of Principal 1,095,000.00
930 Fund Transfers 292,068.00
1,387,068.00Total Other Financing Uses
Total 5000 Other Expenditures and Financing Uses 1,455,371.75
Page EXP-30
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
5100 Debt Service, Other Expenditures and Fin Uses TotalFederal
800 Other Objects
830 Interest 68,303.75
68,303.75Total Other Objects
900 Other Financing Uses
910 Redemption of Principal 1,095,000.00
1,095,000.00Total Other Financing Uses
Total 5100 Debt Service, Other Expenditures and Fin Uses 1,163,303.75
Page EXP-31
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
5110 Debt Service TotalFederal
800 Other Objects
830 Interest 68,303.75
68,303.75Total Other Objects
900 Other Financing Uses
910 Redemption of Principal 1,095,000.00
1,095,000.00Total Other Financing Uses
Total 5110 Debt Service 1,163,303.75
Page EXP-32
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
5200 Interfund Transfers Out TotalFederal
900 Other Financing Uses
930 Fund Transfers 292,068.00
292,068.00Total Other Financing Uses
Total 5200 Interfund Transfers Out 292,068.00
Page EXP-33
DETAIL OF GENERAL FUND EXPENDITURES AND OTHER FINANCING USES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
5280 Fiduciary Fund Transfers TotalFederal
900 Other Financing Uses
930 Fund Transfers 292,068.00
292,068.00Total Other Financing Uses
Total 5280 Fiduciary Fund Transfers 292,068.00
STATEMENT OF INDEBTEDNESS (SOIN)
Amounts Expressed in Dollars
Page SCHED-22104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
6 Total Debt and Accreted Interest 2,815,163 5,348,8502,021,334 512,353
6 Total Debt and Accreted Interest
ALL GOVERNMENTAL FUND TYPESShort-Term
Borrowing
General
Obligation
Bonds
Authority
Building
Obligations
Other Long-Term
Debt Total
(PRINCIPAL AMOUNTS ONLY)
Other Post
Employment
Benefits (OPEB)
Compensated
Absences
1 Debt at Beginning of Fiscal Year 3,955,533 5,832,2861,404,747 472,006
2 Additional Debt Incurred During Year 912,028871,681 40,347
3 Retirements and Repayments 1,140,370 1,395,464255,094
4 Debt at End of Fiscal Year 2,815,163 5,348,8502,021,334 512,353
7 Current Portion P&I - Due within 1 year
8 Interest Paid during current fiscal year
ALL PROPRIETARY FUND TYPESShort-Term
Borrowing
General
Obligation
Bonds
Authority
Building
Obligations
Other Long-Term
Debt Total
(PRINCIPAL AMOUNTS ONLY)
Other Post
Employment
Benefits (OPEB)
Compensated
Absences
1 Debt at Beginning of Fiscal Year
2 Additional Debt Incurred During Year
3 Retirements and Repayments
4 Debt at End of Fiscal Year
5 Accreted Interest at End Of Fiscal Year
5 Accreted Interest at End Of Fiscal Year
7 Current Portion P&I - Due within 1 year 1,239,824 1,489,824250,000
8 Interest Paid during current fiscal year 104,463 104,463
STATEMENT OF INDEBTEDNESS (SOIN)
Amounts Expressed in Dollars
Page SCHED-23104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
Principal
(910)
Interest
(830)
Total
(Principal +
Interest)
TOTAL DEBT SERVICE PAYMENTS
Total Principal and Interest Payments Made by Your School - All Funds
(Include Payments From All Funds)
Principal
(920)Function Fund
Miscellaneous
Other Uses
(990)
General 1,095,000 1,163,30468,3045110 10
Special Revenue5110 20
Capital Projects5110 30
Debt Services5110 40
General5120 10
Special Revenue5120 20
Capital Projects5120 30
Debt Services5120 40
1,095,000 1,163,30468,304Total Debt Payments - Governmental Funds
Enterprise5110 50
Internal Service5110 60
Enterprise5120 50
Internal Service5120 60
Total Debt Payments - Proprietary Funds
Page Bonds-1
Bond and Other Debt Listing
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
Governmental Funds
Principal Amounts Only
Debt at
Beginning of
Fiscal Year AdditionsReductions /
Repayments
Current Portion
Due Within One
Year (Principal
and Interest)Debt at End
of Fiscal Year
Interest Paid
During
Fiscal Year
Debt Issue
Date
(MM/YYYY)Debt Category
Bond Detail
1,140,370 104,4633,955,533 0 2,815,163 1,239,824Other Long Term Debt/Liabilities
255,094 01,404,747 871,681 2,021,334 250,000Other Post-Employment Benefits (OPEB)
0 0472,006 40,347 512,353 0Compensated Absences
1,395,464 104,4635,832,286 912,028 5,348,850 1,489,824Totals for Debt Entered:
Page Bonds-2
Bond and Other Debt Listing
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
Tuition Schedule (TUIT)
Page SCHED-24104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
AmountTuition Paid to Other LEAs During Fiscal Year
Tuition Reported in General Fund Expenditures 1000-560 1,081,394.74
Purchased Services in General Fund Expenditures 1000-594 and 1000-597
Total 1,081,394.74
Tuition Paid For
Special Education
Tuition Paid For
Nonspecial EducationTuition Paid to Institution Types During Fiscal Year
1306 Institutions1
Institutionalized Children's Programs2
Juveniles incarcerated in adult facilities3
Residential Treatment Facilities4
Other Local Education Agencies 499.46 85,602.475
Brick and Mortar Charter Schools 172,183.29 381,765.576
Cyber Charter Schools 135,268.14 44,325.947
Career and Technology Centers 238,502.83 17,410.258
Approved Private Schools9
PA Chartered Schools for the Deaf and Blind10
Private Residential Rehabilitative Institutions 5,836.7911
Juvenile detention centers12
Special Program Jointures13
Other Tuition Not Included Elsewhere In This Section14
Total Amounts Paid to Institutions 546,453.72 534,941.02
Purchased Service Detail Schedule (PSDS)
Page SCHED-25104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
FUNCTION-OBJECT ELEMENTARY SECONDARY TOTAL
DO NOT INCLUDE FEDERAL EXPENDITURES
1100-322
1100-323 34,750.00 883.40 35,633.40
1100-324
1100-329
34,750.00 883.40 35,633.40Total 320
1200-322 287,484.72 375,584.85 663,069.57
1200-323
1200-324
1200-329
287,484.72 375,584.85 663,069.57Total 320
1300-322
1300-323
1300-324
1300-329
Total 320
2200-322
2200-323
2200-324
2200-329
Total 320
2400-322
2400-323
2400-324
2400-329
Total 320
2450-322
2450-323
2450-324
2450-329
Total 320
2900-322
2900-323
2900-324
2900-329
Total 320
Page SCHED -1
SCHEDULE OF SUPPLEMENTAL GENERAL FUND EXPENDITURES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
1190 Federally Funded Regular Programs TotalFederal
100 Personnel Services-Salaries
353,496.78 353,496.78Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 81,919.19 81,919.19
220 Social Security Contributions 26,510.50 26,510.50
230 PSERS Retirement Contributions 59,759.72 59,759.72
250 Unemployment Compensation 2,008.45 2,008.45
260 Workmen's Compensation 3,181.71 3,181.71
173,379.57 173,379.57Total Personnel Services-Employee Benefits
600 Supplies
610 General Supplies 1,321.05 1,321.05
1,321.05 1,321.05Total Supplies
Total 1190 Federally Funded Regular Programs 528,197.40 528,197.40
Page SCHED -2
SCHEDULE OF SUPPLEMENTAL GENERAL FUND EXPENDITURES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
1243 Gifted Support TotalElementary Secondary
100 Personnel Services-Salaries
71,646.00 35,461.44 107,107.44Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 15,908.95 7,954.44 23,863.39
220 Social Security Contributions 5,416.77 2,680.76 8,097.53
230 PSERS Retirement Contributions 12,129.62 6,003.61 18,133.23
250 Unemployment Compensation 324.00 162.00 486.00
260 Workmen's Compensation 644.86 319.19 964.05
34,424.20 17,120.00 51,544.20Total Personnel Services-Employee Benefits
500 Other Purchased Services
510 Student Transportation Services 175.00 175.00
175.00 175.00Total Other Purchased Services
600 Supplies
610 General Supplies 610.90 40.00 650.90
610.90 40.00 650.90Total Supplies
Total 1243 Gifted Support 106,856.10 52,621.44 159,477.54
Page SCHED -3
SCHEDULE OF SUPPLEMENTAL GENERAL FUND EXPENDITURES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
1280 Special Programs - Early Intervention Support TotalElementary Federal
300 Purchased Professional & Technical Services
5,160.84 3,341.00 8,501.84Total Purchased Professional & Technical Services
Total 1280 Special Programs - Early Intervention Support 5,160.84 3,341.00 8,501.84
Page SCHED -4
SCHEDULE OF SUPPLEMENTAL GENERAL FUND EXPENDITURES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
2250 School Library Services TotalElementary Secondary Federal
100 Personnel Services-Salaries
63,676.50 73,898.00 137,574.50Total Personnel Services-Salaries
200 Personnel Services-Employee Benefits
210 Grp Ins - Contracted Provider 15,908.95 1,149.01 17,057.96
220 Social Security Contributions 4,687.70 5,653.21 10,340.91
230 PSERS Retirement Contributions 10,780.36 12,510.93 23,291.29
250 Unemployment Compensation 324.00 320.61 644.61
260 Workmen's Compensation 573.13 665.05 1,238.18
32,274.14 20,298.81 52,572.95Total Personnel Services-Employee Benefits
400 Purchased Property Services
4,075.58 4,075.58Total Purchased Property Services
600 Supplies
610 General Supplies 1,488.24 1,415.25 2,903.49
640 Books & Periodicals 1,801.10 3,598.92 5,400.02
3,289.34 5,014.17 8,303.51Total Supplies
800 Other Objects
370.00 370.00Total Other Objects
Total 2250 School Library Services 99,239.98 103,656.56 202,896.54
Page SCHED -5
SCHEDULE OF SUPPLEMENTAL GENERAL FUND EXPENDITURES
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
2750 Nonpublic Transportation Total
500 Other Purchased Services
513 St Tr Svc-Contr Carrier 135,892.07
135,892.07Total Other Purchased Services
Total 2750 Nonpublic Transportation 135,892.07
Transportation Schedule (TRAN)
Page SCHED-26104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
I. Student Transportation Services for Educational Field Trips
II. Student Transportation Services for Student Activities
III. Rental of Vehicles for Student Transportation Services
IV. Capital Reserve (Special Revenue) Fund
Include only district-owned transportation expenditures paid from State or local money.
DO NOT include federal expenditures or payments to contract service providers.
Contracted transportation services should not be recorded on this schedule.
General Fund Encumbrance Schedule (ENCU)
Page SCHED-27104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:2
Function Object Amount Function Object Amount Function Object Amount
NOTE: Only reimbursable encumbrances will be included
in your Actual Instructional Expense calculation.TOTAL ENCUMBRANCES:
Adjustments Schedule (ADJU)
Page SCHED-28
Fund 30 Only104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
NOTE: Report expenditures that are paid out of the special revenue fund and/or capital project fund that would be considered reimbursable if they were
made from the general fund. See Instructions.
Restricted Indirect Costs and Eliminations
Page SCHED-29
NOTE: You Must Complete This Schedule If You Desire A Certified Restricted Indirect Cost Rate
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
Expenditures considered allowable indirect costs for the listed functions, and a brief explanation of those expenditures.
On the schedule below, report the amount of expenditures by fund for the functions and objects listed. These expenditures are considered (1) unallowable as indirect costs and must be eliminated from the indirect cost calculation, (2) included in the base for allocation, or (3) are allowable as indirect costs but are not reported in the Annual Financial Report. All other expenditures used in the Indirect Cost Rate Computation are reported in the Annual Financial Report.
LEA acknowledges there are no 2990-899 pass thru funds to report.
LEA acknowledges that calculation of a Restricted Indirect Cost Rate is not being requested for 2015 - 2016
LEA acknowledges there are no Termination Leave Payout Salaries to report.
Function
Indirect Costs
(General Fund
Only) Explanation
Termination or
Leave Payout
Salaries
Object 115
2300 General Audit expenditures only
2310 Business Manager expenditures coded to 2310**
2500
2830
2840
Total
** Function 2310 should only be used to report Business Manager related expenditures if the Business Manager also holds the position of Board Secretary.
General Fund Expenditures
Function-Object Amount
1000-322
1000-323
1200-594
1200-597
2300-820
2500-432
2500-810
2900-595
2900-596
2990-899
Food Costs: Cafeteria or General
Fund
Function-Object Amount
3100-571
3100-630
All Termination/Leave Payout
Salaries
Function-Object Amount
1000-115
2000-115
3000-115
Total
Special Education Services Schedule (SESS)
Page SCHED-30104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
FUNCTION
SPECIAL
EDUCATION
NONSPECIAL
EDUCATION TOTAL
2120 Guidance Services 53,619.82 281,504.05 335,123.87
2140 Psychological Services 117,201.01 6,559.30 123,760.31
2150 Speech Pathology And Audiology Services
2160 Social Work Services
2260 Instruction and Curriculum Development Services
2350 Legal and Accounting Services 36,387.37 36,387.37
2420 Medical Services
2440 Nursing Services 28,951.25 151,994.04 180,945.29
2700 Student Transportation Services 217,675.09 1,117,754.93 1,335,430.02
417,447.17 1,594,199.69 2,011,646.86TOTAL
Heath Care Benefits Schedule (HCBS)
Page SCHED-31104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
LEA acknowledges there is no Self Insurance data to report.
OBJECT TOTALCOVERED
Benefits for Staff Relative to
Collective Bargaining Agreements
NOT COVERED
10 General Fund
211 Medical Insurance 1,490,725.00 93,467.00 1,584,192.00
212 Dental Insurance 95,535.00 5,990.00 101,525.00
215 Eye Care Insurance 19,187.00 1,203.00 20,390.00
216 Prescription Insurance
271 Self-Insurance Medical Health Benefits
272 Self-Insurance Dental Health Benefits
275 Self-Insurance Eye Care Health Benefits
276 Self-Insurance Prescription Health Benefits
1,605,447.00FUND TOTAL 100,660.00 1,706,107.00
50 Enterprise Fund
211 Medical Insurance 60,950.74 60,950.74
212 Dental Insurance 3,358.50 3,358.50
215 Eye Care Insurance 743.82 743.82
216 Prescription Insurance
271 Self-Insurance Medical Health Benefits
272 Self-Insurance Dental Health Benefits
275 Self-Insurance Eye Care Health Benefits
276 Self-Insurance Prescription Health Benefits
65,053.06FUND TOTAL 65,053.06
60 Internal Service Fund
211 Medical Insurance
212 Dental Insurance
215 Eye Care Insurance
216 Prescription Insurance
271 Self-Insurance Medical Health Benefits
272 Self-Insurance Dental Health Benefits
275 Self-Insurance Eye Care Health Benefits
276 Self-Insurance Prescription Health Benefits
FUND TOTAL
1,670,500.06TOTAL FOR ALL FUNDS 100,660.00 1,771,160.06
American Recovery and Reinvestment Act (ARRA)
Page SCHED-32
LEA acknowledges there were no ARRA funded expenditures
104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
1000 2000 3100 3300 4000 Object TotalGeneral Fund Expenditures: Functions 3200
100 Personnel Services-Salaries
200 Personnel Services-Employee Benefits
300 Purchased Professional & Technical Service
400 Purchased Property Services
500 Other Purchased Services
600 Supplies
700 Property
810 Dues And Fees
820 Claims and Judgments Against the LEA
890 Miscellaneous Expenditures
Total GF Expenditures: Functions
27501500 1600 1700 2280 2450 Object TotalGeneral Fund Expenditures: Sub Functions
100 Personnel Services-Salaries
200 Personnel Services-Employee Benefits
300 Purchased Professional & Technical Service
400 Purchased Property Services
500 Other Purchased Services
600 Supplies
700 Property
810 Dues And Fees
820 Claims and Judgments Against the LEA
890 Miscellaneous Expenditures
Total GF Expenditures: Sub Functions
Fund 51 Funds 52-58 Account TotalEnterprise Fund Expenses
100 Salaries
200 Employee Benefits
300 Purchased Professional and Technical Servi
400 Purchased Property Services
500 Other Purchased Service
600 Supplies
700 Property
810 Dues and Fees
820 Claims and Judgments Against the LEA
890 Other Operating Expenditures
Total Enterprise Fund Expenses
Additional Data Collection Schedule (ADCS)
Page SCHED-33104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
Amount Description Amount
PSERS Salary Data (School Districts Only)
8,125,469.16Total Salary Base for salaries subject to PSERS withholding
460,217.30Total Federally Funded salaries subject to PSERS withholding
Amount Description Amount
Title I Expenditure Data (School Districts and Charter Schools)
408,997.19Expenditures Funded with Current Title I Funds
Expenditures Funded with Carry over Title I Funds
Total Title I Expenditures 408,997.19
Amount Description Amount
Title I ARRA Amount (School Districts and Charter Schools)
Portion of Total Title I Expenditures funded with ARRA Title I
Federal Revenues and Expenditures (FRES)
Summary Review Data104435303School:
County: Mercer
2013-2014 PDE-2057 Annual Financial Report - 06/30/2014 Fiscal Year End
Reynolds SD
Printed 10/31/2014 10:19:3
756,600.04
0.00
812,166.71
as reported in the General Fund Revenue Detail
Non-ARRA Revenue
Total Non-ARRA Federal Revenue
Total ARRA Federal Revenue
ARRA Revenue
Total Federal Expenditures reported in General Fund
Federal Revenues
as reported in the General Fund Expenditure Detail (Federal Column)Federal Expenditures:
756,600.04Total Federal Revenue
137,827.87Federal Revenue: 8110-8690, 8810-8830
618,772.17Federal Pass Thru Revenue: 6831, 6832, 6839
0.00Federal ARRA BEF Revenue: 8708
0.00Federal ARRA Edujobs Revenue: 8709
0.00Federal ARRA Revenue: 8701-8707, 8721-8799
0.00Federal ARRA Pass Thru Revenue: 6833-6836
730,521.39Function 1000
81,645.32Function 2000
0.00Function 3000
0.00Function 4000
0.00Function 5000