isbe 2003-04 annual financial report financial report 0809.pdf* the annual financial reports (afr)...

Due to ROE on October 15th

Due to ISBE on November 16th

SD/JA09

x School District

Joint Agreement

CASH

School District/Joint Agreement Number: x ACCRUAL Name of Auditing Firm:

County Name: Name of Audit Supervisor:

Name of School District/Joint Agreement: Address:

Address: City: State: Zip Code:

Submit electronic AFR directly to ISBE

City: Phone Number: Fax Number:

Email Address: IL Registration Number:

Zip Code: Email Address:

Annual Financial Report

Type of Auditor's Report Issued: ISBE Use Only

Qualified x YES NO Are Federal expenditures greater than $500,000?

Adverse x YES NO Is all A-133 Single Audit Information completed and attached?

Disclaimer YES x NO Were any findings issued?

x Reviewed by District Superintendent/Administrator Reviewed by Township Treasurer (Cook County only) Reviewed by Regional Superintendent

Name of Township:

District Superintendent/Administrator Name (Type or Print): Township Treasurer Name (type or print) Regional Superintendent Name (Type or Print):

Email Address:

Telephone: Fax Number: Telephone: Fax Number: Telephone: Fax Number:

Signature & Date: Signature & Date: Signature & Date:

* This form is based on 23 Illinois Administrative Code 100, Subtitle A, Chapter I, Subchapter C (Part 100).

ISBE Form SD50-35/JA50-60 (06/09)

Revised 9/25/09

Filing Status:

Indian Prairie CUSD 204

A-133 Single Audit Status:

[email protected]

312.634.3400 312.634.4504

06-003346

Naperville

PO Box 3990

19-022-2040-26

DuPage

Illinois School District/Joint Agreement

Certified Public Accountant InformationSchool District/Joint Agreement Information

(See instructions on inside of this page.)

McGladrey & Pullen, LLP

[email protected]

Click on the Link to Submit:

www.isbe.net/sfms/afr/afr.htm

ILLINOIS STATE BOARD OF EDUCATION

School Business Services Division

June 30, 2009

Accounting Basis:

Annual Financial Report *

100 North First Street, Springfield, Illinois 62777-0001

217/785-8779

60606IL

1 South Wacker Drive, Suite 800

Chicago

[email protected]

630.375.3009

Kathryn Birkett

60567

Email Address:Email Address:

630.375.3010

Printed: 6/10/2010

Annual Financial Report 0809

http://www.isbe.net/sfms/afr/afr.htm


TABLE OF CONTENTS

TAB Name

AFR Page

No.

Auditor's Questionnaire……………………………...………....…………………………..………..................................................... Aud Quest 2

Comments Applicable to the Auditor's Questionnaire……..……..………………. ………………….…………………………. Aud Quest 2

Financial Profile Information …………………………………………….…………………………………………….................................................. FP Info 3

Estimated Financial Profile Summary…………………………………………………………………………………………………………...... Financial Profile 4

Basic Financial Statements

Statement of Assets and Liabilities Arising from Cash Transactions/Statement of Position ………………............................................... Assets-Liab 5 - 6

Statement of Revenues Received/Revenues, Expenditures Disbursed/Expenditures, Other

Sources (Uses) and Changes in Fund Balances (All Funds)…...……………..…………………….......................................... Acct Summary 7 - 8

Statements of Revenues Received/Revenues (All Funds)………………………………………………………………................................. Revenues 9 - 14

Statements of Expenditures Disbursed/Expenditures Budget to Actual (All Funds)……………………….................................................... Expenditures 15 - 22

Supplementary Schedules

Federal Stimulus - American Recovery and Reinvestment Act (ARRA) of 2009 Schedule…………………………………………….ARRA Sched 23

Schedule of Ad Valorem Tax Receipts…………………………………………………………………………………………….. Tax Sched 24

Schedule of Short-Term Debt/Long-Term Debt ………………………………………………………….................................................... Short-Term Long-Term Debt 25

Schedule of Restricted Local Tax Levies Analysis and Schedule of Tort Immunity Expenditures…………………………….……………….……………………..…....... Rest Tax Levies-Tort Im 26

Statistical Section

Schedule of Capital Outlay and Depreciation……………………………………………………………………................................................ Cap Outlay Deprec 27

Estimated Operating Expenditures Per Pupil and Per Capita Tuition Charge Computation 2008-2009…………… PCTC-OEPP 28 - 29

Estimated Indirect Cost Rate for Federal Programs (Section I, Section II)………………………………………………............................................. ICR Computation 30

Administrative Cost Worksheet……………………………………………………………………….……………................................................ AC 31

Itemization Schedule…………………………………………………………………………………………………................................................ ITEMIZATION 32

Reference Page……………………………………………………………………………………………………….................................................. REF 33

Notes, Opinion Letters, etc…… Opinion-Notes 34

Audit Checklist/Balancing Schedule………………………………………………………………………………................................................. AUDITCHECK -

A-133 Single Audit Section

Annual Federal Compliance Report…………………………………………………………………………………............................................. A-133 Cover - CAP 35 - 44

INSTRUCTIONS/REQUIREMENTS: For School Districts/Joint Agreements

All School Districts/Joint Agreements must complete this form (Note: Some 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.

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 FY09 for submission procedures).

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 these files separately in the Attachment

Manager and ISBE will embed them.

Attachment Manager Link

Instructions for FY09

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, 2009.

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 Monday, November 16, 2009.

* 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

Printed: 6/10/2010


http://www.isbe.net/rules/archive/pdfs/100ARK.pdf

https://sec1.isbe.net/attachmgr/default.aspx


http://www.isbe.net/funding/html/a133.htm

Page 4

1

2

3

4

5

6

7

8

9

10111213

14

15

1617

18

19

20

2122

23

24

2526

27

28

2930

31

32

3334

3536

37383940414243

44

A B C D E F G H I K L M N O PQ R

ESTIMATED FINANCIAL PROFILE SUMMARY

(Go to the following web site for reference to the Financial Profile)

District Name: Indian Prairie CUSD 204

District Code: 19-022-2040-26

County Name: DuPage

1. Fund Balance to Revenue Ratio: Total Ratio Score 4

Total Sum of Fund Balance (P8, L65) Funds 10, 20, 40, 70 + (50 if negative) 80,820,088.00 0.305 Weight 0.35

Total Sum of Direct Revenues (P7, L8) Funds 10, 20, 40, & 70 264,769,312.00 Value 1.40**

2. Expenditures to Revenue Ratio: Total Ratio Score 3

Total Sum of Direct Expenditures (P7, L17) Funds 10, 20 & 40 266,547,858.00 1.007 Adjustment 0

Total Sum of Direct Revenues (P7, L8) Funds 10, 20, 40 & 70 264,769,312.00 Weight 0.35

Possible Adjustment: Value 1.05**

3. Days Cash on Hand: Total Days Score 3

Total Sum of Cash & Investments (P5, L4 & L5) Funds 10, 20 40 & 70 87,358,626.00 117.98 Weight 0.10

Total Sum of Direct Expenditures (P7, L17) Funds 10, 20, 40 divided by 360 740,410.72 Value 0.30**

4. Percent of Short-Term Borrowing Maximum Remaining: Total Percent Score 4

Tax Anticipation Warrants Borrowed (P25, Col F, L6-7 & 11) Funds 10, 20 & 40 0.00 100.00 Weight 0.10

EAV (P3, L7*L10) (.85 x EAV) x Sum of Combined Tax Rates) 171,158,888.42 Value 0.40

5. Percent of Long-Term Debt Margin Remaining: Total Percent Score 3

Long Term Debt Outstanding (P3, L38) 333,825,000.00 54.68 Weight 0.10

Total Long-Term Debt Allowed (P3, L21) 736,617,244.84 Value 0.30

Total Profile Score: 3.45 *

Estimated 2009 Financial Profile Designation: REVIEW

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

calculated by ISBE.

** The final value may be adjusted as a result of mandated categorical payments.

www.isbe.net/sfms/p/profile.htm

Printed: 6/10/2010


http://www.isbe.net/sfms/p/profile.htm

BASIC FINANCIAL STATEMENTS

STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS

STATEMENT OF POSITION AS OF JUNE 30, 2009

Page 5

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

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

ASSETSAcct.

#Educational

Operations &

MaintenanceDebt Services Transportation

Municipal

Retirement/Social

Security

Capital Projects Working Cash TortFire Prevention &

Safety

CURRENT ASSETS (100)

Cash (Accounts 111 through 115) 1 4,202,827 2,506,153 1,757,220 0 0 0 9,726 0

Investments 120 43,612,754 12,321,363 5,980,978 13,657,807 6,645,960 41,026,408 11,047,996 0

Taxes Receivable 130 91,784,940 11,804,052 14,620,162 3,372,586 2,633,428 1,166,353 691,380

Interfund Receivables 140 27,121

Intergovernmental Accounts Receivable 150 17,105,874 98,168 10,393,177

Other Receivables 160 675,746

Inventory 170

Prepaid Items 180 9,082,471

Other Current Assets (Describe & Itemize) 190

Total Current Assets 156,733,516 35,812,207 22,358,360 27,423,570 9,279,388 41,702,154 12,224,075 691,380 0

CAPITAL ASSETS (200)

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 Bonds 350

Total Capital Assets

CURRENT LIABILITIES (400)

Interfund Payables 410 27,121

Intergovernmental Accounts Payable 420

Other Payables 430 2,257,819 1,471,103 2,090,044 13,877,114 7,317

Contracts Payable 440

Loans Payable 460

Salaries & Benefits Payable 470 25,434,815

Payroll Deductions & Withholdings 480 1,041,850 204

Deferred Revenues & Other Current Liabilities 490 97,205,790 11,209,393 13,883,634 9,554,871 2,500,762 1,107,595 656,550

Due to Activity Fund Organizations 493

Total Current Liabilities 125,940,274 12,680,496 13,883,634 11,644,915 2,500,966 13,877,114 1,107,595 690,988 0

LONG-TERM LIABILITIES (500)

Bonds Payable 511

Other Long-Term Liabilities 590

Total Long-Term Liabilities 0 0 0 0 0 0 0 0

Reserved Fund Balance 714 9,082,471 8,474,726

Unreserved Fund balance 730 30,793,242 14,049,240 15,778,655 6,778,422 27,825,040 11,116,480 392

Investment in General Fixed Assets

Total Liabilities and Fund Balance 156,733,516 35,812,207 22,358,360 27,423,570 9,279,388 41,702,154 12,224,075 691,380 0

Printed: 6/10/2010 Annual Financial Report 0809

BASIC FINANCIAL STATEMENTS

STATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS

STATEMENT OF POSITION AS OF JUNE 30, 2009

Page 6

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

A B

ASSETSAcct.

#

CURRENT ASSETS (100)

Cash (Accounts 111 through 115) 1

Investments 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

CAPITAL ASSETS (200)

Works of Art & Historical Treasures 210

Land 220

Building & Building Improvements 230

Site Improvements & Infrastructure 240


Construction in Progress 260

Amount Available in Debt Service Funds 340

Amount to be Provided for Payment on Bonds 350

Total Capital Assets

CURRENT LIABILITIES (400)

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 LIABILITIES (500)

Bonds Payable 511

Other Long-Term Liabilities 590

Total Long-Term Liabilities

Reserved Fund Balance 714

Unreserved Fund balance 730

Investment in General Fixed Assets

Total Liabilities and Fund Balance

L M N

Account Groups

Agency Fund General Fixed

Assets

General Long-

Term Debt

2,078,770

2,078,770

35,647,759

235,171,943

6,081,940

1,914,811

89,083,865

8,474,726

325,350,274

367,900,318 333,825,000

2,078,770

2,078,770

333,825,000

333,825,000

367,900,318

2,078,770 367,900,318 333,825,000


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, 2009

Page 7

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

A B C D E F G H I J K

(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct

#Educational

Operations &


Municipal

Retirement/ Social

Security


Safety

RECEIPTS/REVENUES

Local Sources 1000 182,152,254 22,754,871 27,439,551 5,799,732 4,763,381 4,750,857 2,282,668 1,157,378 0

Flow-Through Receipts/Revenues from One District to

Another District

2000

0 0 0 0

State Sources 3000 29,647,080 2,000,000 0 8,170,723 0 0 0 0 0

Federal Sources 4000 11,961,984 0 0 0 0 0 0 0 0

Total Direct Receipts/Revenues 223,761,318 24,754,871 27,439,551 13,970,455 4,763,381 4,750,857 2,282,668 1,157,378 0

Receipts/Revenues for "On Behalf" Payments 2 3998 27,545,632

Total Receipts/Revenues 251,306,950 24,754,871 27,439,551 13,970,455 4,763,381 4,750,857 2,282,668 1,157,378 0

DISBURSEMENTS/EXPENDITURES

Instruction 1000 169,738,897 3,596,759

Support Services 2000 58,371,089 24,209,984 13,612,402 2,052,704 85,057,390 1,156,986 0

Community Services 3000 87,756 0 0 714

Payments to Other Districts & Govermental Units 4000 527,730 0 0 0 0 0 0

Debt Service 5000 0 0 43,376,218 0 0 0 0

Total Direct Disbursements/Expenditures 228,725,472 24,209,984 43,376,218 13,612,402 5,650,177 85,057,390 1,156,986 0

Disbursements/Expenditures for "On Behalf" Payments 2

4180 27,545,632 0 0 0 0 0 0 0

Total Disbursements/Expenditures 256,271,104 24,209,984 43,376,218 13,612,402 5,650,177 85,057,390 1,156,986 0

Excess of Direct Receipts/Revenues Over (Under) Direct

Disbursements/Expenditures 3

(4,964,154) 544,887 (15,936,667) 358,053 (886,796) (80,306,533) 2,282,668 392 0

OTHER SOURCES/USES OF FUNDS

OTHER SOURCES OF FUNDS (7000)

PERMANENT TRANSFER FROM VARIOUS FUNDS

Abolishment or Abatement of the Working Cash Fund 7110 3,000,000

Transfer of Working Cash Fund Interest 7120

Transfer Among Funds 7130

Transfer of Interest 7140

Transfer from Capital Project Fund to O&M Fund 7150

Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds

to Debt Service Fund 4

7160

Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds

to Debt Service Fund 4

7170

SALE OF BONDS (7200)

Principal on Bonds Sold 7210 5,790,000

Premium on Bonds Sold 7220 23,623

Accrued Interest on Bonds Sold 7230

Sale or Compensation for Fixed Assets 5 7300

Transfer to Debt Service to Pay Principal on Capital Leases 7400 297,712

Transfer to Debt Service to Pay Interest on Capital Leases 7500 37,491

Transfer to Debt Service to Pay Principal on Revenue Bonds 7600 0

Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 7700 0

Transfer to Capital Projects Fund 7800 0

ISBE Loan Proceeds 7900

Other Sources Not Classified Elsewhere 7990 1,883,062

Total Other Sources of Funds 4,883,062 0 6,148,826 0 0 0 0 0 0

OTHER USES OF FUNDS (8000)

PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8100)

Abolishment or Abatement of the Working Cash Fund 8110 3,000,000

Transfer of Working Cash Fund Interest 8120 0

Transfer Among Funds 8130


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, 2009

Page 8

1

2


(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct

#Educational

Operations &


Municipal

Retirement/ Social

Security


Safety

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

Transfer of Interest 8140

Transfer from Capital Project Fund to O&M Fund 8150 0

Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to

O&M Fund8160

0

Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds

to Debt Service Fund8170

0

Transfer to Debt Service Fund to Pay Principal on Capital Leases 8400 297,712

Transfer to Debt Service Fund to Pay Interest on Capital Leases 8500 37,491

Transfer to Debt Service Fund to Pay Principal on Revenue Bonds 8600

Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 8700

Transfer to Capital Projects Fund 8800

Transfer to Debt Service Fund to Pay Principal on ISBE Loans 8910

Other Uses Not Classified Elsewhere 8990

Total Other Uses of Funds 335,203 0 0 0 0 0 3,000,000 0 0

Total Other Sources/Uses of Funds 6 4,547,859 0 6,148,826 0 0 0 (3,000,000) 0 0

(416,295) 544,887 (9,787,841) 358,053 (886,796) (80,306,533) (717,332) 392 0

Fund Balances - July 1, 2008 46,589,842 15,041,246 17,212,113 13,393,372 7,408,217 106,854,240 11,540,740 0

Other Changes in Fund Balances - Increases (Decreases)

(Describe & Itemize) (15,380,305) 7,545,578 1,050,454 2,027,230 257,001 1,277,333 293,072

Fund Balances - June 30, 2009 30,793,242 23,131,711 8,474,726 15,778,655 6,778,422 27,825,040 11,116,480 392 0

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

Expenditures/Disbursements and Other Uses of Funds


STATEMENT OF REVENUES RECEIVED/REVENUES

FOR THE YEAR ENDING JUNE 30, 2009

Page 9

1

2

3

4

5

6

7

8

9

10

1112

13

14

15

16

1718

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

3940

41

42

43

44

45

46

47

48

49

50

51

52

53


(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct

#Educational

Operations &


Municipal

Retirement/

Social Security

Capital Projects Working Cash TortFire Prevention

& Safety

RECEIPTS/REVENUES FROM LOCAL SOURCES (1000)

AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY

Designated Purposes Levies (1110-1120) 7 167,922,607 21,720,564 27,359,123 5,667,217 1,331,608 2,158,462 1,156,963

Leasing Purposes Levy 8 1130

Special Education Purposes Levy 1140 1,739,613

FICA/Medicare Only Purposes Levies 1150 3,083,233

Area Vocational Construction Purposes Levy 1160

Summer School Purposes Levy 1170

Other Tax Levies (Describe & Itemize) 1190

Total Ad Valorem Taxes Levied By District 169,662,220 21,720,564 27,359,123 5,667,217 4,414,841 0 2,158,462 1,156,963 0

PAYMENTS IN LIEU OF TAXES

Mobile Home Privilege Tax 1210

Payments from Local Housing Authorities 1220

Corporate Personal Property Replacement Taxes 9 1230 2,193,408 300,000

Other Payments in Lieu of Taxes (Describe & Itemize) 1290

Total Payments in Lieu of Taxes 2,193,408 0 0 0 300,000 0 0 0 0

TUITION

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 5,000

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 111,195

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

Total Tuition 116,195

TRANSPORTATION FEES

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) 1424

CTE - Transp Fees from Pupils or Parents (In State) 1431

CTE - Transp Fees from Other Districts (In State) 1432

CTE - Transp Fees from Other Sources (In State) 1433




Page 10

1

2


(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct

#Educational

Operations &


Municipal

Retirement/

Social Security


& Safety

54

55

56

57

58

59

60

61

6263

64

65

6667

68

69

70

71

72

73

7475

76

77

78

79

80

8182

83

84

85

86

87

88

89

90

91

9293

94

95

96

97

98

99

100

101

102

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

Total Transportation Fees 0

EARNINGS ON INVESTMENTS

Interest on Investments 1510 618,269 174,060 80,428 132,515 48,540 4,356,363 124,206 415

Gain or Loss on Sale of Investments 1520

Total Earnings on Investments 618,269 174,060 80,428 132,515 48,540 4,356,363 124,206 415 0

FOOD SERVICE

Sales to Pupils - Lunch 1611 5,891,379

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 5,891,379

DISTRICT/SCHOOL ACTIVITY INCOME

Admissions - Athletic 1711 502,708

Admissions - Other (Describe & Itemize) 1719 475

Fees 1720 123,910

Book Store Sales 1730

Other District/School Activity Revenue (Describe & Itemize) 1790 124,878

Total District/School Activity Income 751,971 0

TEXTBOOK INCOME

Rentals - Regular Textbooks 1811 1,360,034

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 673,116

Total Textbook Income 2,033,150

OTHER REVENUE FROM LOCAL SOURCES

Rentals 1910 832,647

Contributions and Donations from Private Sources 1920 134,486

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 152,460

Proceeds from Vendors' Contracts 1980




Page 11

1

2


(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct

#Educational

Operations &


Municipal

Retirement/

Social Security


& Safety

103

104

105

106107

108

109

110

111

112

113

114

115

116

117

118

119120

121

122

123

124

125

126

127

128

129130

131

132

133

134

135

136

137

138139

140

141

142143

144

145

146

147

148

Payment from Other Districts 1991

Sale of Vocational Projects 1992

Other Local Fees 1993 684,573

Other Local Revenues (Describe & Itemize) 1999 48,629 27,600 260,008

Total Other Revenue from Local Sources 885,662 860,247 0 0 0 394,494 0 0 0

Total Receipts/Revenues from Local Sources 1000 182,152,254 22,754,871 27,439,551 5,799,732 4,763,381 4,750,857 2,282,668 1,157,378 0

Flow-through Revenue from State Sources 2100

Flow-through Revenue from Federal Sources 2200

Other Flow-Through (Describe & Itemize) 2300

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

District

2000

0 0 0 0

UNRESTRICTED GRANTS-IN-AID

General State Aid- Sec. 18-8.05 3001 15,378,932 2,000,000

General State Aid - Hold Harmless/Supplemental 3002

Reorganization Incentives (Accounts 3005-3021) 3005

Other Unrestricted Grants-In-Aid from State Sources

(Describe & Itemize)

3099

Total Unrestricted Grants-In-Aid 15,378,932 2,000,000 0 0 0 0 0 0

RESTRICTED GRANTS-IN-AID

SPECIAL EDUCATION

Special Education - Private Facility Tuition 3100 1,411,869

Special Education - Extraordinary 3105 3,865,216

Special Education - Personnel 3110 6,070,153

Special Education - Orphanage - Individual 3120 17,961

Special Education - Orphanage - Summer 3130 61,860

Special Education - Summer School 3145

Special Education - Other (Describe & Itemize) 3199

Total Special Education 11,427,059 0 0

CAREER AND TECHNICAL EDUCATION (CTE)

CTE - Technical Education - Tech Prep 3200 184,813

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 19,706

Total Career and Technical Education 204,519 0 0

BILINGUAL EDUCATION

Bilingual Ed - Downstate - TPI and TBE 3305 171,704

Bilingual Education - Transitional Bilingual Education 3310

Total Bilingual Ed 171,704 0

State Free Lunch & Breakfast 3360 39,027

School Breakfast Initiative 3365

Driver Education 3370 143,927

Adult Ed (from ICCB) 3410

Adult Ed - Other (Describe & Itemize) 3499

FLOW-THROUGH RECEIPTS/REVENUES

FROM ONE DISTRICT TO ANOTHER DISTRICT (2000)

RECEIPTS/REVENUES FROM STATE SOURCES (3000)




Page 12

1

2


(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct

#Educational

Operations &


Municipal

Retirement/

Social Security


& Safety

149

150

151

152153

154

155

156

157

158

159

160

161

162

163

164

165

166

167

168

169

170

171

172

173

174

175

176

177

178

179

180

181

182

183

184

185

186

187

188

189190

191

192

193

194

195

TRANSPORTATION

Transportation - Regular/Vocational 3500 2,072,168

Transportation - Special Education 3510 6,098,555

Transportation - Other (Describe & Itemize) 3599

Total Transportation 0 0 8,170,723 0

Learning Improvement - Change Grants 3610

Scientific Literacy 3660

Truant Alternative/Optional Education 3695

Early Childhood - Block Grant 3705 234,114

Reading Improvement Block Grant 3715 697,294

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 963,504

Technology - Learning Technology Centers 3780

State Charter Schools 3815

Extended Learning Opportunities - Summer Bridges 3825

Infrastructure Improvements - Construction 3920

School Infrastructure - Maintenance 3925

Other Restricted Revenue from State Sources (Describe & Itemize) 3999 387,000

14,268,148 0 0 8,170,723 0 0 0 0 0

Total Receipts from State Sources 3000 29,647,080 2,000,000 0 8,170,723 0 0 0 0 0

Federal Impact Aid 4001

Other Unrestricted Grants-In-Aid Received Directly from the Fed Govt


4009

0 0 0 0 0 0 0 0 0

Head Start 4045

Construction (Impact Aid) 4050

MAGNET 4060

Other Restricted Grants-In-Aid Received Directly from the Federal Govt


4090

0 0 0 0 0 0

TITLE V

Title V - Innovation and Flexibility Formula 4100 33,781

Title V - District Projects 4105

Title V - Rural & Low Income Schools 4107

Title V - Other (Describe & Itemize) 4199

Total Title V 33,781 0 0 0

FOOD SERVICE

Breakfast Start-Up 4200

National School Lunch Program 4210

Special Milk Program 4215 381,845

School Breakfast Program 4220

Total Restricted Grants-In-Aid

UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT

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

STATE

Total Unrestricted Grants-In-Aid Received Directly

from the Federal Govt

Total Restricted Grants-In-Aid Received Directly from Federal Govt

RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT

RECEIPTS/REVENUES FROM FEDERAL SOURCES (4000)




Page 13

1

2


(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct

#Educational

Operations &


Municipal

Retirement/

Social Security


& Safety

196

197

198199

200

201

202

203

204

205

206

207

208209

210

211

212

213214

215

216

217

218

219

220

221222

223

224

225226

227

228

229

230

231

232

233

234

235

236

237

238

239

240

241

242

243

244

245

246

247

Summer Food Service Admin/Program 4225

Child Care Commodity/SFS 13-Adult Day Care 4226

Food Service - Other (Describe & Itemize) 4299

Total Food Service 381,845 0

TITLE I

Title I - Low Income 4300 558,480

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 558,480 0 0 0

TITLE IV

Title IV - Safe & Drug Free Schools - Formula 4400 47,678

Title IV - 21st Century 4421

Title IV - Other (Describe & Itemize) 4499

Total Title IV 47,678 0 0 0

FEDERAL - SPECIAL EDUCATION

Fed - Spec Education - Preschool Flow-Through 4600 134,583

Fed - Spec Education - Preschool Discretionary 4605 4,005,365

Fed - Spec Education - IDEA - Flow Through/Low Incidence 4620

Fed - Spec Education - IDEA - Room & Board 4625

Fed - Spec Education - IDEA - Discretionary 4630

Fed - Spec Education - IDEA - Other (Describe & Itemize) 4699

Total Federal - Special Education 4,139,948 0 0 0

CTE - PERKINS

CTE - Perkins - Title IIIE - Tech Prep 4770

CTE - Other (Describe & Itemize) 4799 58,268

Total CTE - Perkins 58,268 0 0

Federal - Adult Education 4810

General State Aid - Education Stabilization 4850 5,118,593

Title I - Low Income 4851

Title I - Neglected, Private 4852

Title I - Delinquent, Private 4853

Title I - School Improvement (Part A) 4854

Title I - School Improvement (Part G) 4855

IDEA - Part B - Preschool 4856

IDEA - Part B - Flow-Through 4857

Title IID - Technology-Formula 4860

Title IID - Technology-Competitive 4861

McKinney - Vento Homeless Education 4862

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

Other ARRA Funds - I 4870

Other ARRA Funds - II 4871




Page 14

1

2


(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct

#Educational

Operations &


Municipal

Retirement/

Social Security


& Safety

248

249

250

251

252

253

254

255

256257

258

259

260

261

262

263

264

265

266

267

268

269

270

271

Other ARRA Funds - III 4872

Other ARRA Funds - IV 4873

Other ARRA Funds - V 4874

Other ARRA Funds VI 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 5,118,593 0 0 0 0 0 0 0

Advanced Placement Fee/International Baccalaureate 4904

Emergency Immigrant Assistance 4905 51,520

Title III - English Language Acquisition 4909 205,193

Learn & Serve America 4910

McKinney Education for Homeless Children 4920

Title II - Eisenhower Professional Development Formula 4930

Title II - Teacher Quality 4932 381,768

Federal Charter Schools 4960

Medicaid Matching Funds - Administrative Outreach 4991 455,793

Medicaid Matching Funds - Fee-for-Service Program 4992 118,524

Other Restricted Revenue from Federal Sources (Describe & Itemize) 4999

410,593

11,961,984 0 0 0 0 0 0

Total Receipts/Revenues from Federal Sources 4000 11,961,984 0 0 0 0 0 0 0 0

Total Direct Receipts/Revenues 223,761,318 24,754,871 27,439,551 13,970,455 4,763,381 4,750,857 2,282,668 1,157,378 0

Total Restricted Grants-In-Aid Received from the Fedederal Govt Thru the

State


STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUAL


Page 15

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

3132

33

34

35

36

37

38

39

4041

42

43

44

4546

47

48

49

50

5152

53

54

55

A B C D E F G H I J K L

(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &

MaterialsCapital Outlay Other Objects

Non-Capitalized

Equipment

Termination

BenefitsTotal Budget

INSTRUCTION (ED)

Regular Programs 1100 106,859,439 11,940,155 598,854 2,889,094 20,490 16,289 664,304 122,988,625 125,894,088

Pre-K Programs 1125 0

Special Education Programs (Functions 1200-1220) 1200 28,686,542 5,546,088 159,113 283,505 14,715 32,915 34,722,878 33,792,285

Special Education Programs Pre-K 1225 0

Remedial and Supplemental Programs K-12 1250 0

Remedial and Support Programs Pre-K 1275 0

Adult/Continuing Education Programs 1300 0

CTE Programs 1400 40,434 40,434 49,484

Interscholastic Programs 1500 279,888 3,991 110,922 63,268 61,660 519,729 561,771

Summer School Programs 1600 138 63 201 126,618

Gifted Programs 1650 3,484,991 342,529 9,739 3,837,259 3,492,979

Driver's Education Programs 1700 0

Bilingual Programs 1800 2,706,782 71,899 129,184 2,907,865 2,995,972

Truant Alternative & Optional Programs 1900 0

Pre-K Programs - Private Tuition 1910 0

Regular K-12 Programs - Private Tuition 1911 0

Special Education Programs K-12 - Private Tuition 1912 4,721,906 4,721,906 3,900,000

Special Education Programs Pre-K - Tuition 1913 0

Remedial/Supplemental Programs K-12 - Private Tuition 1914 0

Remedial/Supplemental Programs Pre-K - Private Tuition 1915 0

Adult/Continuing Education Programs - Private Tuition 1916 0

CTE Programs - Private Tuition 1917 0

Interscholastic Programs - Private Tuition 1918 0

Summer School Programs - Private Tuition 1919 0

Gifted Programs - Private Tuition 1920 0

Bilingual Programs - Private Tuition 1921 0

Truants Alternative/Optional Ed Programs - Private Tuition 19220

Total Instruction 10 1000 142,017,780 17,904,725 868,889 3,415,224 35,205 4,799,855 697,219 0 169,738,897 170,813,197

SUPPORT SERVICES (ED)

SUPPORT SERVICES - PUPILS

Attendance & Social Work Services 2110 2,267,236 245,598 3,876 2,516,710 2,865,299

Guidance Services 2120 3,310,992 329,959 5,448 3,646,399 3,722,595

Health Services 2130 1,927,110 202,355 42,240 2,171,705 2,251,477

Psychological Services 2140 1,819,288 179,357 16,872 10,442 2,025,959 2,066,619

Speech Pathology & Audiology Services 2150 4,789,021 549,947 43,741 4,605 72,876 5,460,190 5,841,412

Other Support Services - Pupils (Describe & Itemize) 2190 0

Total Support Services - Pupils 2100 14,113,647 1,507,216 60,613 66,611 0 0 72,876 0 15,820,963 16,747,402

SUPPORT SERVICES - INSTRUCTIONAL STAFF

Improvement of Instruction Services 2210 2,376,035 282,444 824,197 940,238 1,857,061 972,369 2,189,443 9,441,787 5,914,124

Educational Media Services 2220 2,736,476 273,425 4,000 190,916 3,204,817 3,292,715

Assessment & Testing 2230 3,456 42 305,859 309,357 339,226

Total Support Services - Instructional Staff 2200 5,115,967 555,911 828,197 1,437,013 1,857,061 972,369 2,189,443 0 12,955,961 9,546,065

SUPPORT SERVICES - GENERAL ADMINISTRATION

Board of Education Services 2310 1,011,669 27,885 12,790 36,190 9,368 1,097,902 794,744

Executive Administration Services 2320 1,063,492 141,567 494,841 262,644 3,878 1,966,422 2,069,069

Special Area Administration Services 2330 132,364 8,661 141,025 165,570

Tort Immunity Services2360 -

2370 0

Total Support Services - General Administration 2300 1,195,856 150,228 1,506,510 290,529 12,790 36,190 13,246 0 3,205,349 3,029,383

SUPPORT SERVICES - SCHOOL ADMINISTRATION

Office of the Principal Services 2410 11,428,546 1,743,301 52,707 13,224,554 13,488,560

Other Support Services - School Admin (Describe &

Itemize)

2490 0

10 - EDUCATIONAL FUND (ED)




Page 16

1

2


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination


56

57

58

59

60

61

62

6364

65

66

67

68

69

7071

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

Total Support Services - School Administration 2400 11,428,546 1,743,301 52,707 0 0 0 0 0 13,224,554 13,488,560

SUPPORT SERVICES - BUSINESS

Direction of Business Support Services 2510 181,736 20,747 4,263 19,475 13,782 240,003 332,331

Fiscal Services 2520 480,358 82,136 419,422 981,916 923,800

Operation & Maintenance of Plant Services 2540 108 108 0

Pupil Transportation Services 2550 3,535 56,762 60,297 18,825

Food Services 2560 736,490 22,083 6,033,794 3,313 45,809 6,841,489 6,335,948

Internal Services 2570 0

Total Support Services - Business 2500 1,398,584 128,609 6,514,241 22,788 0 0 59,591 0 8,123,813 7,610,904

SUPPORT SERVICES - CENTRAL

Direction of Central Support Services 2610 187,000 187,000 0

Planning, Research, Development, & Evaluation Services 26200

Information Services 2630 221,599 24,095 1,324 20,152 267,170 281,219

Staff Services 2640 631,857 9,132 640,989 630,404

Data Processing Services 2660 2,484,994 371,846 27,042 825,042 427,945 (200,488) 3,936,381 3,870,958

Total Support Services - Central 2600 3,338,450 405,073 215,366 845,194 427,945 0 (200,488) 0 5,031,540 4,782,581

Other Support Services (Describe & Itemize) 2900 6,059 2,850 8,909 41,339

Total Support Services 2000 36,597,109 4,493,188 9,177,634 2,662,135 2,297,796 1,008,559 2,134,668 0 58,371,089 55,246,234

COMMUNITY SERVICES (ED) 3000 42,748 4,450 7,164 33,394 87,756 60,600

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED)

PAYMENTS TO OTHER GOVT UNITS (IN-STATE)

Payments for Regular Programs 4110 194,971 332,759 527,730 583,500

Payments for Special Education Programs 4120 0

Payments for Adult/Continuing Education Programs 4130 0

Payments for CTE Programs 4140 0

Payments for Community College Programs 4170 0

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

Itemize)

4190

0

Total Payments to Dist & Other Govt Units

(In-State)4100

194,971 332,759 527,730 583,500

Payments for Regular Programs - Tuition 4210 0

Payments for Special Education Programs - Tuition 4220 0

Payments for Adult/Continuing Education Programs -

Tuition4230

0

Payments for CTE Programs - Tuition 4240 0

Payments for Community College Programs - Tuition 4270 0

Payments for Other Programs - Tuition 4280 0

Other Payments to In-State Govt Units 4290 0

Total Payments to Other District & Govt Units -Tuition

(In State)4200

0 0 0

Payments for Regular Programs - Transfers 4310 0

Payments for Special Education Programs - Transfers 4320 0

Payments for Adult/Continuing Ed Programs - Transfers 43300




Page 17

1

2


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination


95

96

97

98

99

100

101

102

103

104

105

106

107

108109

110

111

112

113

114115

116

117

118119

120

121

122

123

124

125

126

127

128

129

130

131

132

133

134135

136

137

138

139

140

141

Payments for CTE Programs - Transfers 4340 0

Payments for Community College Program - Transfers 4370 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

0 0 0 0

Payments to Other Dist & Govt Units (Out-of-State) 4400 0

Total Payments to Other District & Govt Units 4000 194,971 332,759 527,730 583,500

DEBT SERVICES (ED)

DEBT SERVICES - INTEREST ON SHORT-TERM DEBT

Tax Anticipation Warrants 5110 0

Tax Anticipation Notes 5120 0

Corporate Personal Prop. Repl. Tax Anticipation Notes 5130 0

State Aid Anticipation Certificates 5140 0

Other Interest on Short-Term Debt 5150 0

Total Interest on Short-Term Debt 5100 0 0 0

Debt Services - Interest on Long-Term Debt 5200 0

Total Debt Services 5000 0 0 0

PROVISIONS FOR CONTINGENCIES (ED) 6000

Total Direct Disbursements/Expenditures 178,657,637 22,402,363 10,248,658 6,110,753 2,333,001 6,141,173 2,831,887 0 228,725,472 226,703,531

Excess (Deficiency) of Receipts/Revenues Over

Disbursements/Expenditures (4,964,154)

SUPPORT SERVICES (O&M)




Direction of Business Support Services 2510 0

Facilities Acquisition & Construction Services 2530 0

Operation & Maintenance of Plant Services 2540 886,271 50,336 12,890,983 7,364,968 168,227 2,884 2,846,315 24,209,984 24,735,534

Pupil Transportation Services 2550 0

Food Services 2560 0

Total Support Services - Business 2500 886,271 50,336 12,890,983 7,364,968 168,227 2,884 2,846,315 0 24,209,984 24,735,534

Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 886,271 50,336 12,890,983 7,364,968 168,227 2,884 2,846,315 0 24,209,984 24,735,534

COMMUNITY SERVICES (O&M) 3000 0

PAYMENTS TO OTHER DIST & GOVT UNITS (O&M)

PAYMENTS TO OTHER GOVT UNITS (IN-STATE)



Other Payments to In-State Govt. Units


4190

0

Total Payments to Other Govt. Units (In-State) 4100 0 0 0 0

Payments to Other Govt. Units (Out of State) 4400 0

Total Payments to Other Dist & Govt Units 4000 0 0 0 0

DEBT SERVICES (O&M) 5000




20 - OPERATIONS & MAINTENANCE FUND (O&M)




Page 18

1

2


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination


142

143

144145

146147

148

149

150151

152

153

154

155

156

157

158

159

160

161

162

163

164

165

166

167

168169

170

171

172173

174175

176

177

178

179

180

181

182

183

184

185

186187



Other Interest on Short-Term Debt (Describe & Itemize) 5150 0

Total Debt Service - Interest on Short-Term Debt 5100 0 0 0

DEBT SERVICE - INTERST ON LONG-TERM DEBT 5200 0

Total Debt Services 5000 0 0 0

PROVISIONS FOR CONTINGENCIES (O&M) 6000

886,271 50,336 12,890,983 7,364,968 168,227 2,884 2,846,315 0 24,209,984 24,735,534

544,887

PAYMENTS TO OTHER DIST & GOVT UNITS (DS) 4000 0

DEBT SERVICES (DS) 5000







Total Debt Services - Interest On Short-Term Debt 51000 0 0

DEBT SERVICES - INTEREST ON LONG-TERM DEBT 5200 17,412,447 17,412,447 17,167,000

DEBT SERVICES - PAYMENTS OF PRINCIPAL ON LONG-

TERM DEBT (Lease/Purchase Principal Retired) 11

5300

25,880,000 25,880,000 10,710,000

DEBT SERVICES - OTHER (Describe & Itemize) 5400 3,490 80,281 83,771 6,000

Total Debt Services 5000 3,490 43,372,728 43,376,218 27,883,000

PROVISION FOR CONTINGENCIES (DS) 6000

Total Disbursements/ Expenditures 3,490 43,372,728 43,376,218 27,883,000


Disbursements/Expenditures (15,936,667)

40 - TRANSPORTATION FUND (TR)

SUPPORT SERVICES (TR)




Pupil Transportation Services 2550 352,004 21,453 13,155,251 83,694 13,612,402 12,962,772


Total Support Services 2000 352,004 21,453 13,155,251 0 0 0 83,694 0 13,612,402 12,962,772

COMMUNITY SERVICES (TR) 3000 0

PAYMENTS TO OTHER DIST & GOVT UNITS (TR)

PAYMENTS TO OTHER DIST & GOVT UNITS (IN-STATE)

Payments for Regular Programs 4110 0


Payments for Adult/Continuing Education Programs 4130 0


Payments for Community College Programs 4170 0

Other Payments to In-State Govt. Units


4190

0

Total Payments to Other Govt. Units (In-State) 4100 0 0 0 0

30 - DEBT SERVICES (DS)

Total Direct Disbursements/Expenditures

Excess (Deficiency) of Receipts/Revenues\Over

Disbursements/ Expenditures




Page 19

1

2


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination


188

189

190

191

192

193

194

195

196

197

198

199

200

201

202

203

204205

206

207

208

209

210

211

212

213

214

215

216

217

218

219

220

221222

223

224

225

226

227

228

229

230231

232

233

234

235236

PAYMENTS TO OTHER GOVT UNITS (OUT-OF-STATE) 4400 0


DEBT SERVICES (TR)

DEBT SERVICE - INTEREST ON SHORT-TERM DEBT





Other (Describe & Itemize) 5150 0

Total Debt Services - Interest On Short-Term Debt 51000 0 0

DEBT SERVICES - INTEREST ON LONG-TERM DEBT 5200 0

DEBT SERVICE - PAYMENTS OF PRINCIPAL ON LONG-

TERM DEBT (Lease/Purchase Principal Retired) 11

5300

0

DEBT SERVICES - OTHER (Describe & Itemize) 5400 0

Total Debt Services 0 0 0

PROVISION FOR CONTINGENCIES (TR) 6000

Total Disbursements/ Expenditures 352,004 21,453 13,155,251 0 0 0 83,694 0 13,612,402 12,962,772


Disbursements/Expenditures 358,053

INSTRUCTION (MR/SS)

Regular Programs 1100 1,536,419 1,536,419 1,403,576

Pre-K Programs 1125 0

Special Education Programs (Functions 1200-1220) 1200 1,941,015 1,941,015 2,215,989

Special Education Programs - Pre-K 1225 0

Remedial and Supplemental Programs - K-12 1250 0

Remedial and Supplemental Programs - Pre-K 1275 0

Adult/Continuing Education Programs 1300 0

CTE Programs 1400 0

Interscholastic Programs 1500 11,930 11,930 12,150

Summer School Programs 1600 10 10 73

Gifted Programs 1650 47,342 47,342 43,532

Driver's Education Programs 1700 0

Bilingual Programs 1800 60,043 60,043 58,773

Truants' Alternative & Optional Programs 1900 0

Total Instruction 1000 3,596,759 3,596,759 3,734,093

SUPPORT SERVICES (MR/SS) 2000


Attendance & Social Work Services 2110 43,430 43,430 42,559

Guidance Services 2120 45,327 45,327 42,913

Health Services 2130 193,701 193,701 217,873

Psychological Services 2140 24,822 24,822 24,222

Speech Pathology & Audiology Services 2150 69,298 69,298 68,163


Total Support Services - Pupils 2100 376,578 376,578 395,730

SUPPORT SERVICES - INSTRUCTIONAL STAFF

Improvement of Instruction Services 2210 77,691 77,691 82,139

Educational Media Services 2220 40,733 40,733 37,281

Assessment & Testing 2230 16 16 14

Total Support Services - Instructional Staff 2200 118,440 118,440 119,434

50 - MUNICIPAL RETIREMENT/SOCIAL SECURITY

FUND (MR/SS)




Page 20

1

2


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination


237

238

239

240

241

242

243

244

245

246

247

248

249250

251

252

253254

255

256

257

258

259

260

261

262263

264

265

266267

268

269270

271

272

273

274

275

276277

278

279

280

281

282


Board of Education Services 2310 0

Executive Administration Services 2320 104,214 104,214 122,621

Service Area Administrative Services 2330 1,919 1,919 1,894

Claims Paid from Self Insurance Fund 2361 0

Workers' Compensation or Workers' Occupation Disease

Acts Payments

2362

0

Unemployment Insurance Payments 2363 0

Insurance Payments (Regular or Self-Insurance) 2364 0

Risk Management and Claims Services Payments 2365 0

Judgment and Settlements 2366 0

Educational, Inspectional, Supervisory Services Related to

Loss Prevention or Reduction

2367

0

Reciprocal Insurance Payments 2368 0

Legal Services 2369 0

Total Support Services - General Administration 2300 106,133 106,133 124,515

SUPPORT SERVICES - SCHOOL ADMINISTRATION

Office of the Principal Services 2410 854,387 854,387 942,668

Other Support Services - School Administration


2490

0

Total Support Services - School Administration 2400 854,387 854,387 942,668


Direction of Business Support Services 2510 5,597 5,597 6,404

Fiscal Services 2520 70,609 70,609 78,169

Facilities Acquisition & Construction Services 2530 14,275 14,275 16,608

Operation & Maintenance of Plant Services 2540 29,501 29,501 22,805

Pupil Transportation Services 2550 38,849 38,849 43,683

Food Services 2560 57,111 57,111 62,697

Internal Services 2570 0

Total Support Services - Business 2500 215,942 215,942 230,366

SUPPORT SERVICES - CENTRAL

Direction of Central Support Services 2610 0

Planning, Research, Development, & Evaluation Services2620

0

Information Services 2630 28,837 28,837 27,358

Staff Services 2640 46,509 46,509 48,279

Data Processing Services 2660 305,791 305,791 310,545

Total Support Services - Central 2600 381,137 381,137 386,182

Other Support Services (Describe & Itemize) 2900 87 87 170

Total Support Services 2000 2,052,704 2,052,704 2,199,065

COMMUNITY SERVICES (MR/SS) 3000 714 714 599

PAYMENTS TO OTHER DIST & GOVT UNITS (MR/SS)



Total Payments to Other Dist & Govt Units 4000 0 0 0

DEBT SERVICES (MR/SS)

DEBT SERVICE - INTEREST ON SHORT-TERM DEBT







Page 21

1

2


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination


283

284285

286

287

288289

290

291

292

293

294

295

296

297

298

299

300301

302

303

304

305306

307308

309

310

311

312

313

314

315

316

317

318

319320

321

322

323

324


Other (Describe & Itemize) 5150 0

Total Debt Services - Interest 5000 0 0 0

PROVISION FOR CONTINGENCIES (MR/SS) 6000

5,650,177 0 5,650,177 5,933,757


Disbursements/Expenditures (886,796)

SUPPORT SERVICES (CP)


Facilities Acquisition and Construction Services 2530 142 3,833,482 (332) 84,671,591 (3,447,493) 85,057,390 88,747,177


Total Support Services 2000 0 142 3,833,482 (332) 84,671,591 0 (3,447,493) 0 85,057,390 88,747,177

PAYMENTS TO OTHER DIST & GOVT UNITS (CP)

PAYMENTS TO OTHER GOVT UNITS (In-State)

Payments to Other Govt Units (In-State) 4100 0




Itemize)

4190 0


PROVISION FOR CONTINGENCIES (S&C/CI) 6000

0 142 3,833,482 (332) 84,671,591 0 (3,447,493) 0 85,057,390 88,747,177

(80,306,533)


Claims Paid from Self Insurance Fund 2361 0

Workers' Compensation or Workers' Occupation Disease

Acts Payments

2362

510,190 510,190 400,000

Unemployment Insurance Payments 2363 19,663 19,663 200,000

Insurance Payments (Regular or Self-Insurance) 2364 627,133 627,133 650,000

Risk Management and Claims Services Payments 2365 0

Judgment and Settlements 2366 0 25,000

Educational, Inspectional, Supervisory Services Related to

Loss Prevention or Reduction

2367

0 20,000

Reciprocal Insurance Payments 2368 0

Legal Services 2369 0 20,000

Total Support Services - General Administration 2000 0 0 0 1,156,986 0 0 0 0 1,156,986 1,315,000

DEBT SERVICES (TF) 5000




60 - CAPITAL PROJECTS (CP)

Total Disbursements/Expenditures

70 - WORKING CASH (WC)

80 - TORT FUND (TF)


Disbursements/Expenditures

Total Disbursements/ Expenditures




Page 22

1

2


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination


325

326

327328

329330

331

332

333

334

335336

337338

339340

341

342

343

344

345346

347348

349

350

351

Other Interest or Short-Term Debt 5150 0

Total Debt Services - Interest on Short-Term Debt 50000 0 0

PROVISIONS FOR CONTINGENCIES (TF) 6000

Total Disbursements/Expenditures 0 0 0 1,156,986 0 0 0 0 1,156,986 1,315,000

392

SUPPORT SERVICES (FP&S)


Facilities Acquisition & Construction Services 2530 0

Operation & Maintenance of Plant Services 2540 0

Total Support Services - Business 2500 0 0 0 0 0 0 0 0 0 0


Total Support Services 2000 0 0 0 0 0 0 0 0 0 0

PAYMENTS TO OTHER DIST & GOVT UNITS (FP&S)


Itemize)

4190 0

Total Payments to Other Dist & Govt Units 4000 0 0 0

DEBT SERVICES (FP&S)

DEBT SERVICES- INTEREST ON SHORT-TERM DEBT



Total Debt Service - Interest on Short-Term Debt 5100 0 0 0

DEBT SERVICES - INTEREST ON LONG-TERM DEBT 5200 0

Total Debt Service 5000 0 0 0

PROVISION FOR CONTINGENCIES (FP&S) 6000

Total Disbursements/Expenditures 0 0 0 0 0 0 0 0 0 0


Disbursements/Expenditures 0

90 - FIRE PREVENTION & SAFETY FUND (FP&S)


Disbursements/Expenditures


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

(Detailed Schedule of Receipts and Disbursements)

Page 23

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

373839

40414243444546

47

48

49

50

51

52

53

54

55

56


----RECEIPTS----

(100) (200) (300) (400) (500) (600) (700) (800) (900)

ARRA Revenue Source CodeAcct

#ARRA Receipts Salaries

Employee

Benefits

Purchased

Services

Supplies &

MaterialsCapital Outlay Other

Non-Capitalized

Equipment

Termination

Benefits

Total

Expenditures

Beginning Balance July 1, 2008 0

General State Aid 4850 5,118,593 5,118,593 5,118,593

Title I Low Income 4851 0 0

Title I Neglected - Private 4852 0 0

Title I Delinquent - Private 4853 0 0

Title I School Improvement (Part A) 4854 0 0

Title I School Improvement (Part G) 4855 0 0

IDEA Part B Preschool 4856 0 0

IDEA Part B Flow Through 4857 0 0

Title II D Technology Formula 4860 0 0

Title II D Technology Competitive 4861 0 0

McKenney - Vento Homeless Education 4862 0 0

Child Nutrition Equipment Assistance 4863 0 0

Impact Aid Construction Formula 4864 0 0

Impact Aid Construction Competitive 4865 0 0

QZAB Tax Credits 4866 0 0

QSCB Tax Credits 4867 0 0

Build America Bonds Tax Credits 4868 0 0

Build America Bonds Interest Reimbursement 4869 0 0

ARRA Other I 4870 0 0

ARRA Other II 4871 0 0

ARRA Other III 4872 0 0

ARRA Other IV 4873 0 0

ARRA Other V 4874 0 0

ARRA Other VI 4875 0 0

ARRA Other VII 4876 0 0

ARRA Other VIII 4877 0 0

ARRA Other IX 4878 0 0

ARRA Other X 4879 0 0

ARRA Other XI 4880 0 0

Total ARRA Programs 5,118,593 5,118,593 0 0 0 0 0 0 5,118,593

Ending Balance June 30, 2009 0

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

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.

2. If any above boxes are checked provide the total amount

of questioned costs and provide an explanation below:

-------------------------------------------------------------------------------------------DISBURSEMENTS------------------------------------------------------------------------------------District's Accounting Basis is ACCRUAL

I:\Documents\Business Website\Annual Financial Report 0809, 6/10/2010

Page 24

1

23

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

A B C D E F

SCHEDULE OF AD VALOREM TAX RECEIPTS

Description

Taxes Received

7-1-08 Thru 6-30-09

(from 2008 Levy &

Prior Levies) *

Taxes Received

(from the 2008

Levy)

Taxes Received

(from 2007 & Prior

Levies)

Total Extimated

Taxes

(from the 2008

Levy)

Estimated Taxes

Due

(from the 2008 Levy)

(Column B - C) (Column E - C)

Educational 167,922,607 86,269,623 81,652,984 172,539,245 86,269,622

Operations & Maintenance 21,720,564 11,209,393 10,511,171 22,418,786 11,209,393

Debt Services ** 27,359,123 13,884,634 13,474,489 27,767,267 13,882,633

Transportation 5,667,217 3,202,684 2,464,533 6,405,367 3,202,683

Municipal Retirement/Social Security 1,331,608 768,644 562,964 1,537,288 768,644

Capital Improvements 0 0 0

Working Cash 2,158,462 1,107,595 1,050,867 2,215,190 1,107,595

Tort Immunity 1,156,963 656,550 500,413 1,313,100 656,550

Fire Prevention & Safety 0 0 0

Leasing Levy 0 0 0

Special Education 1,739,613 891,414 848,199 1,782,827 891,413

Area Vocational Construction 0 0 0

Social Security/Medicare Only 3,083,233 1,732,118 1,351,115 3,464,236 1,732,118

Summer School 0 0 0

Other (Describe & Itemize) 0 0 0

Totals 232,139,390 119,722,655 112,416,735 239,443,306 119,720,651

* 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).

Printed: 6/10/2010


Schedule of Restricted Local Tax Levies Analysis and

Schedule of Tort Immunity Expenditures

2008-09

Page 26

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

1718

1920

2122

A B C D E F G H I J K L M N

SCHEDULE OF RESTRICTED LOCAL TAX LEVIES ANALYSIS

OF CHANGES IN CASH BASIS FUND BALANCE

Description Account No Tort Immunity a Special Education

Area Vocational

Construction

Cash Basis Fund Balance as of July 1, 2008 Yes No xRECEIPTS: pursuant to 745 ILCS 10/9-103?

Ad Valorem Taxes Received by District 1, 2, 4 or 5-1100 1,739,613

Earnings on Investments 1, 2, 4, 5 or 6-1500 If yes, list in aggregate the following: Total Claims Payments:

Sale of Bonds 1, 2, 4 or 6-7200 Total Reserve Remaining:

Other Receipts from Local Sources (Describe & Itemize) -- Using the following categories, list all other Tort Immunity expenditures not

Federal Impact Aid 4001 included in line 1 above. Include the total dollar amount for each category.

Total Receipts 0 1,739,613 0 Expenditures:

Total Amount Available (L3 + L10) 0 1,739,613 0 Workers' Compensation Act and/or Workers' Occupational Disease Act

DISBURSEMENTS: Unemployment Insurance Act

Special Education 1 or 5-1200 1,739,613 Insurance (Regular or Self-Insurance)

Facilities Acquisition & Construction Services 2 or 6-2530 Risk Management and Claims Service

Tort Immunity -- Judgments/Settlements

Other Disbursements (Describe & Itemize) --

Payments to Other Districts & Govt Units 1,2, 4 or 6-4000 Reciprocal Insurance Payments (Insurance Code 72, 76, and 81)

Total Disbursements 0 1,739,613 0 Legal Services

Ending Cash Basis Fund Balance as of June 30, 2009 (L11 - L18) 0 0 0 Principal and Interest on Tort Bonds

a Must be completed if tort immunity expenditures have been reported in any fund other than the Tort Immunity Fund (80) during FY2009 as a result of

existing (restricted) fund balances.

Educational, Inspectional, Supervisory Services Related to Loss Prevention and/or

Reduction

Has the entity established an Insurance reserve

SCHEDULE OF TORT IMMUNITY EXPENDITURES a

Printed: 6/10/2010


Page 27

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20


Schedule of Capital Outlay and Depreciation

Description of AssetsAcct

#Cost 7-1-08

Add: Additions

2008-09

Less: Deletions

2008-09Cost 6-30-09

Life

In

Years

Accumulated

Depreciation

7-1-08

Add:

Depreciation

Allowable

2008-09

Less:

Depreciation

Deletions

2008-09

Accumulated

Depreciation

6-30-09

Balance

Undepreciated

6-30-09

Works of Art & Historical Treasures 210 0 0 0

Land 220

Non-Depreciable Land 221 33,216,076 2,431,683 35,647,759 35,647,759

Depreciable Land 222 0 50 0 0

Buildings 230

Permanent Buildings 231 322,198,206 69,545 322,267,751 50 80,273,692 6,822,116 87,095,808 235,171,943

Temporary Buildings 232 0 25 0 0

Improvements Other than Buildings

(Infrastructure)240

18,119,255 18,119,25520

11,152,727 884,58812,037,315 6,081,940


10 Yr Schedule 251 33,923,328 33,923,328 10 30,204,290 1,804,227 32,008,517 1,914,811

5 Yr Schedule 252 0 5 0 0

3 Yr Schedule 253 0 3 0 0

Construction in Progress 260 4,412,274 84,671,591 89,083,865 -- 89,083,865

Total Capital Assets 200 411,869,139 87,172,819 0 499,041,958 121,630,709 9,510,931 0 131,141,640 367,900,318

Non-Capitalized Equipment 700 2,314,403 10 231,440

Allowable Depreciation 9,742,371

Printed: 6/10/2010


Page 28

12

34

5

67

8

9

10

11

12

13

14151617181920

21

22

23

24

25

26

27

28

29

3031

3233

34

35

36

37

38

39

40

41

42

43

4445

46474849505152

5354

55

56

57

5859

60

6162

63

6465

66

67

68

69

70

71

72

73

747576

77

787980

A B C D E F G

Fund Sheet, Row ACCOUNT NO - TITLE Amount

EXPENDITURES:

ED Expenditures 15-22, L113 Total Expenditures $ 228,725,472

O&M Expenditures 15-22, L149 Total Expenditures 24,209,984

DS Expenditures 15-22, L167 Total Expenditures 43,376,218

TR Expenditures 15-22, L203 Total Expenditures 13,612,402

MR/SS Expenditures 15-22, L287 Total Expenditures 5,650,177

TORT Expenditures 15-22, L328 Total Expenditures 1,156,986

Total Expenditures $ 316,731,239

LESS RECEIPTS/REVENUES OR DISBURSEMENTS/EXPENDITURES NOT APPLICABLE TO THE REGULAR K-12 PROGRAM:

TR Revenues 9-14, L43, Col F 1412 Regular - Transp Fees from Other Districts (In State) $ 0

TR Revenues 9-14, L47, Col F 1421 Summer Sch - Transp. Fees from Pupils or Parents (In State) 0

TR Revenues 9-14, L48, Col F 1422 Summer Sch - Transp. Fees from Other Districts (In State) 0

TR Revenues 9-14, L49, Col F 1423 Summer Sch - Transp. Fees from Other Sources (In State) 0

TR Revenues 9-14, L50 Col F 1424 Summer Sch - Transp. Fees from Other Sources (Out of State) 0

TR Revenues 9-14, L52, Col F 1432 CTE - Transp Fees from Other Districts (In State) 0

TR Revenues 9-14, L56, Col F 1442 Special Ed - Transp Fees from Other Districts (In State) 0

TR Revenues 9-14, L59, Col F 1451 Adult - Transp Fees from Pupils or Parents (In State) 0

TR Revenues 9-14, L60, Col F 1452 Adult - Transp Fees from Other Districts (In State) 0

TR Revenues 9-14, L61, Col F 1453 Adult - Transp Fees from Other Sources (In State) 0

TR Revenues 9-14, L62, Col F 1454 Adult - Transp Fees from Other Sources (Out of State) 0

O&M Revenues 9-14, L147, Col D 3410 Adult Ed (from ICCB) 0

O&M-TR Revenues 9-14, L148, Col D & F 3499 Adult Ed - Other (Describe & Itemize) 0

O&M-TR Revenues 9-14, L216, Col D,F 4600 Fed - Spec Education - Preschool Flow-Through 0

O&M-TR Revenues 9-14, L217, Col D,F 4605 Fed - Spec Education - Preschool Discretionary 0

O&M Revenues 9-14, L227, Col D 4810 Federal - Adult Education 0

ED Expenditures 15-22, L6, Col K - (G+I) 1125 Pre-K Programs 0

ED Expenditures 15-22, L8, Col K - (G+I) 1225 Special Education Programs Pre-K 0

ED Expenditures 15-22, L10, Col K - (G+I) 1275 Remedial and Support Programs Pre-K 0

ED Expenditures 15-22, L11, Col K - (G+I) 1300 Adult/Continuing Education Programs 0

ED Expenditures 15-22, L14, Col K - (G+I) 1600 Summer School Programs 201

ED Expenditures 15-22, L19, Col K 1910 Pre-K Programs - Private Tuition 0

ED Expenditures 15-22, L20, Col K 1911 Regular K-12 Programs - Private Tuition 0

ED Expenditures 15-22, L21, Col K 1912 Special Education Programs K-12 - Private Tuition 4,721,906

ED Expenditures 15-22, L22, Col K 1913 Special Education Programs Pre-K - Tuition 0

ED Expenditures 15-22, L23, Col K 1914 Remedial/Supplemental Programs K-12 - Private Tuition 0

ED Expenditures 15-22, L24, Col K 1915 Remedial/Supplemental Programs Pre-K - Private Tuition 0

ED Expenditures 15-22, L25, Col K 1916 Adult/Continuing Education Programs - Private Tuition 0

ED Expenditures 15-22, L26, Col K 1917 CTE Programs - Private Tuition 0

ED Expenditures 15-22, L27, Col K 1918 Interscholastic Programs - Private Tuition 0

ED Expenditures 15-22, L28, Col K 1919 Summer School Programs - Private Tuition 0

ED Expenditures 15-22, L29, Col K 1920 Gifted Programs - Private Tuition 0

ED Expenditures 15-22, L30, Col K 1921 Bilingual Programs - Private Tuition 0

ED Expenditures 15-22, L31, Col K 1922 Truants Alternative/Optional Ed Programs - Private Tuition 0

ED Expenditures 15-22, L74, Col K - (G+I) 3000 Community Services 87,756

ED Expenditures 15-22, L101, Col K 4000 Total Payments to Other District & Govt Units 527,730

ED Expenditures 15-22, L113, Col G - Capital Outlay 2,333,001

ED Expenditures 15-22, L113, Col I - Non-Capitalized Equipment 2,831,887

O&M Expenditures 15-22, L129, Col K - (G+I) 3000 Community Services 0

O&M Expenditures 15-22, L137, Col K 4000 Total Payments to Other Dist & Govt Units 0

O&M Expenditures 15-22, L149, Col G - Capital Outlay 168,227

O&M Expenditures 15-22, L149, Col I - Non-Capitalized Equipment 2,846,315

DS Expenditures 15-22, L153, Col K 4000 Payments to Other Dist & Govt Units 0

DS Expenditures 15-22, L163, Col K 5300 Debt Service - Payments of Principal on Long-Term Debt 25,880,000

TR Expenditures 15-22, L178, Col K - (G+I) 3000 Community Services 0

TR Expenditures 15-22, L189, Col K 4000 Total Payments to Other Dist & Govt Units 0

TR Expenditures 15-22, L199, Col K 5300 Debt Service - Payments of Principal on Long-Term Debt 0

TR Expenditures 15-22, L203, Col G - Capital Outlay 0

TR Expenditures 15-22, L203, Col I - Non-Capitalized Equipment 83,694

MR/SS Expenditures 15-22, L209, Col K 1125 Pre-K Programs 0

MR/SS Expenditures 15-22, L211, Col K 1225 Special Education Programs - Pre-K 0

MR/SS Expenditures 15-22, L213, Col K 1275 Remedial and Supplemental Programs - Pre-K 0

MR/SS Expenditures 15-22, L214, Col K 1300 Adult/Continuing Education Programs 0

MR/SS Expenditures 15-22, L217, Col K 1600 Summer School Programs 10

MR/SS Expenditures 15-22, L273, Col K 3000 Community Services 714

MR/SS Expenditures 15-22, L277, Col K 4000 Total Payments to Other Dist & Govt Units 0

Total Deductions (L19 through L74) $ 39,481,441

Total Operating Expenses (Regular K-12) 277,249,798

9 Mo ADA (See the General State Aid Claim for 2008-09 (ISBE 54-33, L12) 27,669.05

Estimated OEPP (L77 / L78) $ 10,020.21

OPERATING EXPENSE PER PUPIL

ESTIMATED OPERATING EXPENSE PER PUPIL (OEPP)/PER CAPITA TUITION CHARGE (PCTC) COMPUTATIONS (2008-09)

This schedule is completed for school districts only.

Printed: 6/10/2010


Page 29

12

34

5

6

A B C D E F G

Fund Sheet, Row ACCOUNT NO - TITLE Amount

ESTIMATED OPERATING EXPENSE PER PUPIL (OEPP)/PER CAPITA TUITION CHARGE (PCTC) COMPUTATIONS (2008-09)

This schedule is completed for school districts only.

8182

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

120121122123

124

125

126

127

128

129

130

131

132

133

134

135

136

137

138

139

140

141142

143

144

145

146

147148149

150

151

152

153154

155

156

157

LESS OFFSETTING RECEIPTS/REVENUES:

TR Revenues 9-14, L42, Col F 1411 Regular -Transp Fees from Pupils or Parents (In State) $ 0

TR Revenues 9-14, L44, Col F 1413 Regular - Transp Fees from Other Sources (In State) 0

TR Revenues 9-14, L45, Col F 1415 Regular - Transp Fees from Co-curricular Activities (In State) 0

TR Revenues 9-14, L46, Col F 1416 Regular Transp Fees from Other Sources (Out of State) 0

TR Revenues 9-14, L51, Col F 1431 CTE - Transp Fees from Pupils or Parents (In State) 0

TR Revenues 9-14, L53, Col F 1433 CTE - Transp Fees from Other Sources (In State) 0

TR Revenues 9-14, L54, Col F 1434 CTE - Transp Fees from Other Sources (Out of State) 0

TR Revenues 9-14, L55, Col F 1441 Special Ed - Transp Fees from Pupils or Parents (In State) 0

TR Revenues 9-14, L57, Col F 1443 Special Ed - Transp Fees from Other Sources (In State) 0

TR Revenues 9-14, L58, Col F 1444 Special Ed - Transp Fees from Other Sources (Out of State) 0

ED Revenues 9-14, L75, Col C 1600 Total Food Service 5,891,379

ED-O&M Revenues 9-14, L82, Col C,D 1700 Total District/School Activity Income 751,971

ED Revenues 9-14, L84, Col C 1811 Rentals - Regular Textbooks 1,360,034

ED Revenues 9-14, L87, Col C 1819 Rentals - Other (Describe & Itemize) 0

ED Revenues 9-14, L88, Col C 1821 Sales - Regular Textbooks 0

ED Revenues 9-14, L91, Col C 1829 Sales - Other (Describe & Itemize) 0

ED Revenues 9-14, L92, Col C 1890 Other (Describe & Itemize) 673,116

ED-O&M Revenues 9-14, L95, Col C,D 1910 Rentals 832,647

ED-O&M-TR Revenues 9-14, L98, Col C,D,F 1940 Services Provided Other Districts 0

ED-O&M-DS-TR-MR/SS Revenues 9-14, L103, Col C,D,E,F,G 1991 Payment from Other Districts 0

ED-O&M-DS-TR-MR/SS-TORT Revenues 9-14, L105, Col C 1993 Other Local Fees 684,573

ED-O&M-TR Revenues 9-14, L130, Col C,D,F 3000 Total Special Education 11,427,059

ED-O&M-MR/SS Revenues 9-14, L139, Col C,D,G 3200 Total Career and Technical Education 204,519

ED-MR/SS Revenues 9-14, L143, Col C,G 3300 Total Bilingual Ed 171,704

ED Revenues 9-14, L144, Col C 3360 State Free Lunch & Breakfast 39,027

ED-O&M-MR/SS Revenues 9-14, L145, Col C,D,G 3365 School Breakfast Initiative 0

ED-O&M Revenues 9-14, L146,Col C,D 3370 Driver Education 143,927

ED-O&M-TR-MR/SS Revenues 9-14, L153, Col C,D,F,G 3500 Total Transportation 8,170,723

ED Revenues 9-14, L154, Col C 3610 Learning Improvement - Change Grants 0

ED-O&M-TR-MR/SS Revenues 9-14, L155, Col C,D,F,G 3660 Scientific Literacy 0

ED-TR-MR/SS Revenues 9-14, L156, Col C,F,G 3695 Truant Alternative/Optional Education 0

ED-TR-MR/SS Revenues 9-14, L158, Col C,F,G 3715 Reading Improvement Block Grant 697,294

ED-TR-MR/SS Revenues 9-14, L159, Col C,F,G 3720 Reading Improvement Block Grant - Reading Recovery 0

ED-TR-MR/SS Revenues 9-14, L160, Col C,F,G 3725 Continued Reading Improvement Block Grant 0

ED-TR-MR/SS Revenues 9-14, L161, Col C,F,G 3726 Continued Reading Improvement Block Grant (2% Set Aside) 0

ED-O&M-TR-MR/SS Revenues 9-14, L162, Col C,D,F,G 3766 Chicago General Education Block Grant 0

ED-O&M-TR-MR/SS Revenues 9-14, L163, Col C,D,F,G 3767 Chicago Educational Services Block Grant 0

ED-O&M-DS-TR-MR/SS Revenues 9-14, L164, Col C,D,E,F,G 3775 School Safety & Educational Improvement Block Grant 963,504

ED-O&M-DS-TR-MR/SS Revenues 9-14, L165, Col C,D,E,F,G 3780 Technology - Learning Technology Centers 0

ED-TR Revenues 9-14, L166, Col C,F 3815 State Charter Schools 0

O&M Revenues 9-14, L169, Col D 3925 School Infrastructure - Maintenance 0

ED-O&M-DS-TR-MR/SS-Tort Revenues 9-14, L170, Col C-G,J 3999 Other Restricted Revenue from State Sources 387,000

ED Revenues 9-14, L179, Col C 4045 Head Start (Subtract) 0

ED-O&M-TR-MR/SS Revenues 9-14, L183, Col C,D,F,G - Total Restricted Grants-In-Aid Received Directly from Federal Govt 0

ED-O&M-TR-MR/SS Revenues 9-14, L190, Col C,D,F,G - Total Title V 33,781

ED-MR/SS Revenues 9-14, L199, Col C,G - Total Food Service 381,845

ED-O&M-TR-MR/SS Revenues 9-14, L209, Col C,D,F,G - Total Title I 558,480

ED-O&M-TR-MR/SS Revenues 9-14, L214, Col C,D,F,G - Total Title IV 47,678

ED-O&M-TR-MR/SS Revenues 9-14, L218, Col C,D,F,G 4620 Fed - Spec Education - IDEA - Flow Through/Low Incidence 0

ED-O&M-TR-MR/SS Revenues 9-14, L219, Col C,D,F,G 4625 Fed - Spec Education - IDEA - Room & Board 0

ED-O&M-TR-MR/SS Revenues 9-14, L220, Col C,D,F,G 4630 Fed - Spec Education - IDEA - Discretionary 0

ED-O&M-TR-MR/SS Revenues 9-14, L221, Col C,D,F,G 4699 Fed - Spec Education - IDEA - Other (Describe & Itemize) 0

ED-O&M-MR/SS Revenues 9-14, L226, Col C,D,G 4700 Total CTE - Perkins 58,268

ED,O&M,MR/SS Revenues 9-14, L258, Col C,D,G 4904 Advanced Placement Fee/International Baccalaureate 0

ED-TR-MR/SS Revenues 9-14, L259, Col C,F,G 4905 Emergency Immigrant Assistance 51,520

ED-TR-MR/SS Revenues 9-14, L260, Col C,F,G 4909 Title III - English Language Acquisition 205,193

ED-TR-MR/SS Revenues 9-14, L261, Col C,F,G 4910 Learn & Serve America 0

ED-O&M-TR-MR/SS Revenues 9-14, L262, Col C,D,F,G 4920 McKinney Education for Homeless Children 0

ED-O&M-TR-MR/SS Revenues 9-14, L263, Col C,D,F,G 4930 Title II - Eisenhower Professional Development Formula 0

ED-O&M-TR-MR/SS Revenues 9-14, L264, Col C,D,F,G 4932 Title II - Teacher Quality 381,768

ED-O&M-TR-MR/SS Revenues 9-14, L265, Col C,D,F,G 4960 Federal Charter Schools 0

ED-O&M-TR-MR/SS Revenues 9-14, L266, Col C,D,F,G 4991 Medicaid Matching Funds - Administrative Outreach 455,793

ED-O&M-TR-MR/SS Revenues 9-14, L267, Col C,D,F,G 4992 Medicaid Matching Funds - Fee-for-Service Program 118,524

ED-O&M-TR-MR/SS Revenues 9-14, L268, Col C,D,F,G 4999 Other Restricted Revenue from Federal Sources (Describe & Itemize) 410,593

Total Allowance for PCTC Computation (L84 through L147) $ 35,101,920

Net Operating Expense for PCTC Computation (L77 - L149) 242,147,878

Total Depreciation Allowance (from page 27, Col I) 9,742,371

Total Allowance for PCTC Computation (L150 + L151) 251,890,249

9 Mo ADA (from L78) 27,669.05

Total Estimated PCTC (L152 / 153) $ 9,103.68

Note: ISBE will compute the final amount for line 154 by making adjustments related to the Federal Stimulus-American Recovery and Reinvestment Act 2009.

PER CAPITA TUITION CHARGE

Printed: 6/10/2010


ESTIMATED INDIRECT COST DATA

Page 30

1

2345

6

789

1011

1213141517

18202223242526272829303132333435363738394041424344

45464748

A B C D E F G H

ESTIMATED INDIRECT COST RATE DATA

SECTION I

Financial Data To Assist Indirect Cost Rate Determination PROGRAM YEAR 2011

(Source document for the computation of the Indirect Cost Rate is found in the "Expenditures 15-22" tab.)

Support Services - Direct Costs (1-2000) and (5-2000)

Direction of Business Support Services (1-2510) and (5-2510)

Fiscal Services (1-2520) and (5-2520)

Operation and Maintenance of Plant Services (1, 2, and 5-2540)

Food Services (1-2560) Must be less than (P16, Col E-F, L62) 381,845

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 Program Year 2011 (Data subject to adjustment for "carry-forward" or "termination benefit" totals)Restricted Program Unrestricted Program

Function Indirect Costs Direct Costs Indirect Costs Direct Costs

Instruction 1000 172,603,232 172,603,232

Support Services:

Pupil 2100 16,124,665 16,124,665

Instructional Staff 2200 9,027,897 9,027,897

General Admin. 2300 4,442,432 4,442,432

School Admin 2400 14,078,941 14,078,941

Business:

Direction of Business Spt. Srv. 2510 231,818 0 231,818 0

Fiscal Services 2520 1,052,525 0 1,052,525 0

Oper. & Maint. Plant Services 2540 21,225,051 21,225,051 0

Pupil Transportation 2550 13,627,854 13,627,854

Food Services 2560 6,470,946 6,470,946

Internal Services 2570 0 0 0 0

Central:

Direction of Central Spt. Srv. 2610 187,000 187,000

Plan, Rsrch, Dvlp, Eval. Srv. 2620 0 0

Information Services 2630 296,007 296,007

Staff Services 2640 687,498 0 687,498 0

Data Processing Services 2660 4,014,715 0 4,014,715 0

Other: 2900 8,996 8,996

Community Services 3000 88,470 88,470

Total 5,986,556 258,181,491 27,211,607 236,956,440

Unrestricted Rate

Col/Row (D44) = 5,986,556 Col/Row (F44 ) = 27,211,607

Col/Row (E44) = 258,181,491 Col/Row (G44) = 236,956,440

= 2.32% = 11.48%

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.

Restricted Rate

Value of Commodities Received for Fiscal Year 2009 (Include the value of commodities when determining if an A-133 is

required) .

CODE
