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Ii 00- J>~of- C,u'Ll T~ I II I I I I I I I I I I I' " I , I I , I I I CARLISLE AREA SCHOOL DISTRICT ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2000 - r-' '?1''"1''<j:?"'"i''~"'',P':,,--:,o~,, -"">_'-_~"''',''-_~'~''_~?'_-'- '",,,-,: ~-_-<'-'c;,""\'~, _i,_"_,'O,_"",''''_-'''''' " I'" - <:--<~, '--,- - --" - , - ,'-- "~- " ~ ~ I ~~ ; [s" I I I I I I I I I I I I I I I I I CONTENTS LIST OF REPORT DISTRIBUTION TRA1"'SMITT AL LETTER INDEPENDENT AUDITOR'S REPORT ON THE GENERAL PURPOSE FINANCIAL STATEMENTS GENERAL PURPOSE FINANCIAL STATEMENTS: Combined balance sheet - all fund types and account groups Combined statement of revenues, expenditures and changes in fund equity - all governmental fund types Statement of revenues, expenditures, and changes in fund equity - budget and actual - general fund Combined statement of revenues. expenses and changes in retained earnings (deficit) - proprietary fund type Combined statement of cash flows - proprietary fund type Notes to financial statements ACCOMP ANYING INFORMATION Combining balance sheet - agency funds Schedule of revenues - budget and actual- general fund Schedule of expenditures and other financing uses - budget and actual - general fund SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Notes to schedule of expenditures of federal awards REPORT ON COMPLIANCE AND INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-I33 SCHEDULE OF FINDINGS AND QUESTIONED COSTS REPORT ON STATUS OF PRIOR YEAR'S COMPLIANCE FINDINGS AND INTERNAL CONTROL WEAKNESSES MANAGEMENT LETTER ".. ~ r '_OJ___ """,...<,_ '! -~'T 1 Page 2 3 and 4 5 6 7 and 8 9 10 and II 12.21 22 23 and 24 25 - 30 31 - 34 35 36 37 and 38 39 40 41 and 42 CARLISLE AREA SCHOOL DISTRICT LffiTOFREPORTDffiTRffiunON June 30, 2000 I Report. Federal Audit Clearing House Bureau 0 f Census 1201 East 10th Street Jeffersonville, Indiana 47132 3 Reports - Bureau of Audits Bell Tower - 6th Floor 303 Walnut Street Harrisburg, Pennsylvania 17101.1830 -1- > --~ <_ ,,_ '_ f ~__ pO'" . 1,:1" - Ii'l'l <:~ iii I , I ;': II I I I I I I I I "J I I I I I I I .. . oE~ 8mith Elliott K",arns (!J Company. LLC Certified Public Accountants ~ Consultants Board of Directors Carlisle Area School District Carlisle, Pennsylvania We have performed the Single Audit of Carlisle Area School District for the fiscal year ended June 30. 2000 and have enclosed the Single Audit reporting package. The Single Audit was done to fulfill the requirements ofOMB Circular A.133. It entailed: 1. an audit of the general purpose financial statements and the schedule of expenditures of federal awards and our opinion thereon; 2. a review of compliance with laws and regulations and intemal control over financial reporting based on an audit of the general purpose financial statements in accordance with "Government Auditing Standards" issued by the GAO and a report thereon; and 3. a review of compliance with requirements applicable to major programs and internal control over compliance and our opinion thereon. We have issued a management letter as part of our report for the liscal year ended June 30, 2000. ~ ~ ~(A/Wf4 ('77 LLL Carlisle, Pennsylvania September 6, 2000 -2- 1'1 ;,'-",""~' ~"."-- - . ~",- . - -~~ - ~ ,__ ""_'..",0; .o,~ ..-<-~ ".-. -II "'--- ~ ,,;;- . I"" [:',\ ,'"' I I I I I I I I I I I,) 'l I I I I I I 8E~ 8mith Elliott Kearns 1!5 Company. LLC Certified Public Accountants @ Consultants INDEPENDENT AUDITOR'S REPORT Board of Directors Carlisle Area School District Carlisle, Pennsylvania We have audited the accompanying general purpose financial statements of the Carlisle Area School District as of and for the year ended June 30, 2000, as listed in the table of contents. These general purpose financial statements are the responsibility of Carlisle Area School District's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards. issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and sil,'l1ificant estimates made by management. as well as evaluating the overall financial statement prescntation. We believe that our audit provides a reasonable basis for our opinion. As discussed in Note 1 to the financial statements, general fixed assets consisting of property and equipment are recorded predominantly at replacement cost as determined by an appraisal company. This is not in accordance with generally accepted accounting principles, which specify that these assets be recorded at cost. In addition, the general purpose financial statements referred to above do not include the Internal Service Fund (Self Insurance Tmst) described in Note 8. which should be included in order to conform with generally accepted accounting principles. If the omitted fund had been included, based on unaudited information, the assets, liabilities, and net loss of the proprietary fund types would have increased by $ 225,569; $ 91; and $ 113,402, respectively. In our opinion, except for the effects of not recording general fixed assets at cost and the omission of the Internal Service Fund, as discussed in the preceding paragraph, the general purpose financial statements referred to above present fairly. in all material respects, the financial position of the Carlisle Area School District as of June 30, 2000, and the results of its operations and the cash flows of its proprietary fund types for the year then ended in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued our report dated September 6, 2000 on our consideration of Carlisle Area School District's internal control over financial reporting and our tests of its compliance with certain provisions oflaws, regulations, contracts and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. -3- H~_~_I _-'__,r",':;_~_ ,,_, ,,, --"'., > '" ~ "-'"" , 1'1 "' ?_, .. .~. , -, -:<- '-~ ~ - ,~ Board of Directors Carlisle Area School District Our audit was performed for the purpose offorming an opinion on the general purpose financial statements of Carlisle Area School District taken as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments. and NonProfit Organizations. and is not a required part of the general purpose linancial statements of the Carlisle School District. The detailed schedules listed in the table of contents as accompanying information are also presented for purposes of additional analysis and are not a required part of the general purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion. is fairly stated, in all material respects. in relation to the general purpose financial statements taken as a whole. ~ ~ /-(MMa f~"(/, ~LC Carlisle. Pennsylvania September 6, 2000 -4- ., . ,-- -~-- ,'-'-~~ ,- -"" ~,- ' I I ~ ,'r - ",.- ~ Iii II! I PROPRIETARY FIDUCIARY - - - -ACCOUNT GROUPS- - -- FUND TYPE FUND TYPE I GENERAL GENERAL TOTALS FIXED LONG-TERM (MEMORANDUM CAFETERIA AGENCY ASSETS DEBT ONLY) I $ 4,001 $ 99,768 $ 0 $ 0 $ 2,869,529 0 0 0 0 43,511,641 0 0 0 0 1,881,801 I 0 0 0 0 2,157,489 I 0 0 0 0 1,412,550 3,946 0 0 0 76,166 I 372 0 0 0 184,778 7,496 0 0 0 321,080 0 0 0 0 3,746 I 81,196 0 0 0 81,196 0 0 0 0 143,741 0 0 1,231,608 0 1,231,608 0 0 72,128,908 0 72,128,908 I 107,244 0 15,184,604 0 15,291,848 I 0 0 0 36,710,000 36,710,000 I 0 0 0 1,259,561 1,259,561 $ 204,255 $ 99,768 $ 88,545,120 $ 37,969,561 $ 179,265,642 I $ 1,268 $ 11,503 $ 0 $ 0 $ 826,999 0 0 0 0 1,019,193 I 308,268 4,21)2 0 0 1,412,550 0 0 0 0 1,311,564 0 200 0 0 200 0 83,783 0 0 83,783 I 0 0 0 36,710,000 36,710,000 0 0 0 1,259,561 1,259,561 309,536 99,768 0 37,969,561 42,623,850 I 0 0 88,545,l20 0 88,545,120 I 105,281 ) 0 0 0 ( 105,281 ) 0 0 0 0 40,764,729 I 0 0 0 0 7,437,224 ( 105,281 ) 0 88,545,120 0 136,641,792 $ 204,255 $ 99,768 $ 88,545,120 $ 37,969,561 $ 179,265,642 I I '''<'''I'' ~, '.-- . - >'-' - r' ._' ,~ II '..." . , "-,-,,< ~' . '1'1 '~h'l . CARLISLE AREA SCHOOL DISTRICT COMBINED STA TEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND EQUITY - ALL GOVERNMENTAL FUND TYPES Year Ended June 30, 2000 I I I I I OTHER FINA;\ICING SOURCE:S Transfers from other funds I Proceeds from sale of bonds Tuition from other LEA's Refunds of prior years' I expenditures Total revenues and other I financing sources 38,2~4.954 EXPE:NDlTURES I I I I I I I I I I Instruction 22,517,5~5 Support services IO,1J16,556 Operation of noninstructional services 70IJ,IJ21J Facilities acquisition, construction and improvements Debt service Principal Interest Other Bond issue costs OTHER FINANCING USES Refund prior years' receipts Transfers to other funds Total expenditures and other financing uses 38,265,268 REVENUES Local sources Taxes Investment earnings Contributions Other State sources Federal sources GE:NERAL FUND $ 22,149,00" $ 553, [82 II~,1J44 21IJ,S~() HI()~,159 1,064,423 59, ~5~ 29,264 2,045,OO() 61l3,556 7,756 16,753 L558,1l32 Excess of revenues and other financing sources over (under) expenditures and other financing uses 29,686 Fund equity - July 1, 1999 Fund equity - June 30, 2000 $ 4,280,466 4,310,152 $ SPECIAL REVENUE o 8,787 o 130,611 o o o o o o o CAPITAL RESERVE $ o $ 388,794 o 37,608 o o CAPITAL PRO.JE:CTS o 1,593,818 o o o o o 9,930,033 o 11,523,851 30,341 863,647 o 782,300 o 22,885 1,699,173 9,824,678 24,928,018 34,752,696 TOTALS (MEMORANDUM ONLY) $ 22,149,033 2,544,581 119,044 379,109 14,109,159 1,064,423 1,418,215 9,930,033 59,959 o 29,264 o 139,398 o o 117,443 o o 1,418,215 o o o 1,844,617 o o o 696,930 o o o o o o 696,930 $ 1,147,687 7,766,602 8,914,289 $ 51,802,820 o o 22,517,595 10,816,556 o o o o o 847,804 1,560,577 2,045,000 1,385,856 7,756 22,885 o o 16,753 1,580,074 o 22,042 139,485 87 ) 224,903 224,816 40,800,856 11,001,964 37,199,989 $ 48,201,953 The Notes to Financial Statements are an integral part of this statement. 1"'1'" " ,_ ~'" ., ,,,," " ~__", - 1, .~ ,'7""7'1"" .6- , - II I I I I I I I I I I I I I I I I I . , ~~ r,1'l '-'-,' .1. , CARLISLE AREA SCHOOL DISTRICT STA TEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND EQUITY - BUDGET AND ACTUAL. GENERAL FUND Year Ended June 30, 2000 BUDGET ACTUAL REVENUE Local sources Taxes $ 21,629,896 5 21,1-+9,033 Investment earnings 596,500 5:3:\182 Contributions 25,000 119,044 Other 160,700 21O,890 Sta te sources l3,964,293 '[4,109,159 Federal Sources 920,157 1,064,423 Other financing sources: Tuition from other LEA's 0 5Y,959 Refunds of prior year expenditures 0 2Y,264 Total revenue and other financing sources 37,296,546 38,294,954 EXPENDITURES Instruction Regular programs 15,148,950 14,814,327 Special programs 4,467,020 4,414,461 Vocational education programs 1,686,028 1,589,604 Other instructional programs -1,126,724 1,212,373 Adult education programs 98,548 90,596 Community / junior college education programs 375,000 396,234, Total Instruction 22,902,270 22,517,595 Support Services Pupil personnel 1,212,101 1,259,549 Instructional staff 1,456,993 1,246,837 Administration 2,885,678 2,971,881 ( Pupil health 303,304 314,851 ( Business 436,067 44] ,3] ] ( Operation & maintenance of plant 2,734,398 2,842.780 ( Student transportation 1,508,687 1,542,387 ( Central 5,875 1,303 Other support services 179,403 195,657 ( Total support services 10,722,506 ]0,816,556 ( VARIANCE FAVORABLE (UNFAVORABLE) $ 519,137 43,318 ) 94,044 50)90 144,866 144,266 59,959 29,264 998,408 334,623 52,559 96,424 85,649 ) 7,952 21,234 ) 384,675 47,448 ) 210,156 86,203 ) 11,547 ) 5,244 ) 108,382 ) 33,700 ) 4,572 16,254 ) 94,050 ) The Notes to Financial Statements are an integral part of this statement. -7- -~ ,," " ' 4 _, _, ~, J 'I',r"'~ --, -. I I I I I I I I I I I I I I I I I .! I I '" ~ , . c<f I-~^: CARLISLE AREA SCHOOL DISTRICT STA TEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND EQUITY - BUDGET AND ACTUAL - GENERAL FUND (CONTINUED) Year Ended June 30, 2000 2,045,000 2,0:(5))()O 0 611,963 61)J,556 8,407 7,736 7,756 ( 20 ) 2,664,699 2,656,312 8,387 319,920 1,558,032 ( 1,238,112 ) 0 16,753 ( 16,753 ) 610,000 0 610,000 929,920 1,574,785 644,865 ) BuDGET ACTUAL Operation of Noninstructional Services Student activities $ Community services Total operation of noninstructional services $ 698,902 1,118 680,318 l,275 700,02D 681,593 Debt service Principal Interest Other Total debt service OTHER FINANCING USES Transfers to other funds Refund of prior years' receipts Budgetary reserve Total other financing uses Total expenditures and other financing uses 38,265,268 37,900,988 Revenues and other sources over (under) expenditures and other uses 604,442 ) 29,686 Fund equity - July 1, 1999 4,648,681 4,280,466 Fund equity - June 30, 2000 $ 4,310,152 $ 4,044,239 VARIANCE FAVORABLE (UNFAVORABLE) ($ 18,584 ) 157 18,427 ) ( 364,280 ) 634,128 368,215 ) $ 265,913 The Notes to Financial Statements are an integra( part of this statement. -8- 0", , ~-', r ~ '. 1:-1 .' ~ I"" Ii I I I I I I I I I ! I I I I I I I I I CARLISLE AREA SCHOOL DISTRICT STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS (DEFICIT) PROPRIETARY FUND TYPE Year Ended June 30, 2000 CAFETERIA OPERATING REVENUE Sales Other $ 689,436 13,665 Total operating revenues 703,101 OPERATING EXPENSES Food and milk purchases Salaries Employee benefits Supplies Deliv~ry and storage Deprecia tion Repairs and maintenance Miscellaneous 477,266 485,095 178,559 33,083 2,934 18,677 29,557 3,358 1,228,529 ~T.P8 ) :J_:J, _ 284,391 56,682 139,817 22,042 333 91 503,356 ( 22,lJ72 ) ( 83,209 ) ( $ IlJ5,281 ) Total operating expenses Operating (loss) NONOPERATING REVENUES Federal subsidies State subsidies Transfer from general fund Transfer from special revenue fund Interest Fundraising Net (loss) Retained earnings (deficit) - Beginning Retained earnings (deficit) - Ending The Notes to Financial Statements are an integral part of this statement. -9- -," . I' ""<'~-'-c'f'I'_~'~'~,_"",""o__,,, ,_ ~ _~ . , ~ -,. , " '- --', ~ . ~-~ "-I"", ,-~ --,,- , ~ .Ii I I I I I I I I I !I I I I I I I I I CARLISLE AREA SCHOOL DISTRICT STATEMENT OF CASH FLOWS- PROPRIETARY FUND TYPE Year Ended June 30, 2000 Cash flows from operating activities: Cash received from food sales Cash payments to suppliers for goods Cash payments to employees Cash payments for services Net cash (used) by operating activities Cash flows from capital financing activities: Purchase of equipment Fundraising income Transfers from other funds Net cash used by capital financing activities Cash flows from non capital financing activities: Federal and state subsidies Transfers from other funds Net cash provided by noncapital financing activities Cash flows from investing activities: Investment Income Net decrease in cash Beginning cash - July 1, 1999 Ending cash - June 30,2000 The following activity occurred with donated commodities: Beginning inventory Commodities received Commodities used Ending inventory $ 14,540 50,684 ( 55,107 ) $ 10,117 CAFETERIA $ ( ( ( 703,855 507,15:> ) 622,681 ) 68,932 ) 49.,1,,911 ) 22,58.,1, ) 91 21,014 ( 1,479 ) 345,496 140,845 486,341 333 ( The Notes to Financial Statements are an integral part of this statement. -10- q ",' -~- .' -,,~, ,-, . ~ ,v , ','Iel- ".. - '" 9,716 ) 13,717 $ 4,001 !I!!l iil; I I I I I I I I I I I I I I I I I I CARLlSE AREA SCHOOL DISTRICT STATEMENT OF CASH FLOWS PROPRIETARY FUND TYPE - CONTINUED Year Ended June 30, 2000 Reconcilation of income from operations to net cash probided by operating activities Cash flows from operating activities: Operating (loss) Adjustments to reconcile operating loss to net cash used in operating activities Depreciation Changes in assets and liabilities Inventories Receivables Accounts payable Interfund payable Total adjustments Net cash used in operating activities PROPRIETARY FUND TYPE (CAFETERIA) ( $ 525,428 ) 18,677 ( ( 29,631l ) 754 257 ) 40,973 30,517 ( $ 494,'111 ) The Notes to Financial Statements are an integral part of this statement. -11- o~1 " '-.,'-,' . - ~ '" ,- ,--'",' ,~I"'I' I ,"ii I I I I I I I I I I I I I I I I I I ';'~ " NOTES TO FINANCIAL STA TEMENTS "Iote 1. Summary of Signiticant Accounting Policies The accounting policies of the School District conform to generally accepted accounting principles applicable to governmental units. The following is a summary of the more significant policies: Basis Of Presentation - Fund Accounting The accounts of the School District are organized on the basis of funds or account groups. each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self balancing accounts that comprise its assets, liabilities, fund balance/retained earnings, revenues. and expenditures/expenses. The various funds are summarized by type in the financial statements. The following fund types and account groups are used by the School District: Governmental Fund Types Governmental Funds are those through which most governmental functions of the School District are financed. The acquisition, use and balances of the School District's expendable financial resources and the related liabilities (except those accounted for in the proprietary funds) are accounted for through governmental timds. The measurement focus is based upon determination of changes in financial resources, rather than upon net income determination. Gel/eral Fwul - The General Fund is the general operating fund of the School District. This fund is used to account for all financial transactions except those required to be accounted for in another fund. Special Revelllle FUlld - These funds are used to account for proceeds of specific revenues (other than major capital projects) that are legally restricted to expenditures for specific purposes or used to finance specific activities as required by administrative regulation. Capital Reserve FUlld . This fund was created under Article XI, Municipal Law Code Section 1431, for the purpose of funding capital improvements to facilities and purchase educational equipment. Capital Projects FUlld - This fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities. Proprietary Fund Types Proprietary funds are used to account for the School District's ongoing activities which are similar to those often found in the private sector. Cafeteria FUI/d - The Cafeteria Fund accounts for all revenues and expenses pertaining to the cafeteria operations since such operations are financed and operated in a manner similar to a private business enterprise. It is the intent ofthe governing body that the cost of providing such goods or services to the students on a continuing basis be financed or recovered primarily through user charges or federal/state governmental funding. -12- '-'" I. .."," '" ~ "" ... ,,_r' ,II''" ! -- Ill! ~" I . Note !. I I I I I I I I I I I I I I I I I I >~,rt]71 ;' ~ 1 "'1'", '". I .'" Summary of Significant Accounting Policies (Continued) Fiduciary Fund Types Fiduciary Funds are used to account for assets held by the School District in a trustee capacity or as an agent for individuals. private organizations. other governmental units andlor other funds. These funds are held by the School District, which acts in an agency capacity with respect to the payroll withholdings and the Student Activity Funds. The funds are custodial in nature and do not involve measurement of results of operations. Account Groups Gelleral Fixed Assets Accoullt Group - This account group is used to record all property and equipment of the School District, except that which is accounted for in the Cafeteria Fund. General Fixed Assets consist of property and equipment and are recorded predominantly at reproduction cost as determined from American Appraisal Associates report dated December 30, 1999 (last updated report). To be in accordance with generally accepted accounting principles. general fixed assets should be recorded at cost. There were $ 2,254.097 of general fixed asset additions and no signiticant deletions during the year. Gelleral LOllg-Term Debt Accoullt Group - This account group presents the balance of long. term debt which is backed by the full faith and credit of the School District. Principal and interest on long-term debt is expensed on the date such debt service requirements are paid to the trustee. Accumulated sick pay is also included in this account group. Governmental And Fiduciary Fund Types All governmental and fiduciary funds are accounted for using the modified accrual basis of accounting. Revenues are recorded as received in cash except for revenues susceptible to the accrual and material revenues that are not received at normal times. Delinquent taxes receivable are reported on the balance sheet, net of an allowance for uncollectible taxes. Expenditures are recorded on the accrual basis except for prepaid expenses, which are normally not recorded. and except for principal and interest on long-term debt, which are expenditures when due. Fixed assets and materials and supplies are charged to operations when purchased. Revenues from federal, state and other grants designated for payment of specific School District expenditures are recognized when the related expenditures are incurred. Any excess of revenues or expenditures at the fiscal year end is recorded as deferred revenue or a receivable, respectively. Proprietary Fund Type The Proprietary Fund type, consisting of the Cafeteria Fund, utilizes the accma! basis of accounting in which revenues are recognized in the accounting period in which they are earned; expenses are recognized at the time they are incurred. Proprietary funds apply Financial Accounting Standards Board (F ASB) pronouncements and Accounting Principles Board (APB) opinions, unless those pronouncements conflict with or contradict GASB pronouncements, in -13- ~,.,~__~ ,_"T, ,~ "~ '.. _cc II-V ,-. 1lI'! i I I I I I I I I I I I I I I I I I I ,""", " '!'~'I- Note 1. ,"I, Summarv of Sioniticant Accounting Policies (Continued) . e Proprietary Fund Type (Continued) which case. GASB prevails. Significant accounting policies for this fund include: ,. Equipment utilized by the Cafeteria Fund is recorded as fixed assets of that Fund (at cost), and is depreciated on a straight-line basis over an estimated useful life of5 - 12 years. ;;- Donated commodities received by the Cafeteria Fund are inventoried at cost figures provided by the Federal Government. ,. Food and supplies inventories are valued at cost on a first-in, first-out basis. The School District does not attempt to allocate "building-wide costs" to the Cafeteria Fund. Thus, General Fund expenditures which partially benefit the Cafeteria Fund (utilities, janitorial services, insurance. etc.) are not proportionately recognized within the Cafeteria Fund; similarly, the Cafeteria Fund does not recognize a cost for the building space it occupies (no rental-of-facilities expense). Budgetary/Encumbrance Accounting General governmental revenues and expenditures accounted for in the General Fund are controlled by a formal budgetary accounting system in accordance with legal requirements which govern the School District's operations. This budget is adopted on a basis consistent with generally accepted accounting principles, and is modi tied during the year for budgetary transfers between accounts. It also is increased for the addition of new programs. The budget ligures presented in the financial statements have been modi fied from the original adopted budget. Encumbrance accounting is utilized during the year to provide budgetary control. Encumbrances outstanding lapse at year end and must be reappropriated in the subsequent year's budget. Budgets are not required and have not been prepared for any other funds. Accumulated Sick and Vacation Leave Vacation leave only applies to twelve month employees; only live days of vacation leave is allowed to be carried over at year end, but must be used by August 15 or is lost. Vacation leave earned in 1999-00 is credited to the employees on July 1,2000, and is expensed as paid. Sick leave is granted as appropriate, and medical evidence may be required. Provision is made annually in the budget for the cost of substitute personnel. There is limited payment for unused sick leave at the time of retirement, the amount of which is ret1ected in the generallong-tenn debt account group using the vesting method under GASB Statement No. 16. Retirement Plans In November 1994, the GASB issued Statement No. 27, Accountingfor Pensions by State and Local Governmental Employers (GASB Statement No. 27). GASB Statement No. 27 establishes standards for the measurement, recognition, and display of pension expense and related liabilities, assets, and note disclosures. See Note 6 for disclosures. Investments In March 1997. the GASB issued Statement No. 31, Accounting and Financial Reportingfor Certain Investments andfor Exlernal Investment Pools (GASB Statement No. 31). The Statement establishes fair value standards for certain investments held by governmental entities and external investment pools. See investment information at Note 2. -14- - -;- p ~. . -'~",,'.'^-' . "L,.' - ')")1- ',-.'- I II I I I I I I I I I I I I I I I I I I Note 1. Summarv of Sioniticant Accounting Policies (Continued) . " Principles Used in Determining the Reporting Entity Governmental Accounting Standards require that the reporting entity include (I) the primary government, (2) organizations for which the primary government is tinancially accountable and (3) other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's linancial statements to be misleading or incomplete. The Carlisle Area School District is the lowest level of government which has oversight responsibility and control over all activities related to public school education. The District receives funding from local, state and federal government sources and must comply with the requirements of these funding source entities. All operations of the School District are included in the reporting entity. Based on the criteria provided in Government Accounting Standards Board (GASB) Statement No. 14 the following organizations are considered to be affiliated with the Carlisle Area School District. The School District is aftiliated with Harrisburg Area Community College (HACC), along with numerous other member school districts in a joint venture arrangement. The member school districts participate in providing oversight responsibility to this entity through the following: ,. Appointing of Board members who are also Board mcmbers of the participating schools ,. Approval and tunding of operating budget ;;. Long-term agreement to provide funding for capital expenditures The District has an ongoing financial responsibility to fund its proportionate share of the operating budgets of this entity, but has no equity interest in it. Separate iinancial statements are prepared for and available tram HACC. See additional information regarding payments to the above aftiliated organization at Note 7. The District is also affiliated with the South Central Region School Employees Benefit Welfare Trust (the Trust), a public entity risk pool which provides employees medical insurance. Since the District appoints the Trustees of the Trust and since Carlisle Area School District is one of only two participating members in the Trust at June 30, 2000, the Trust is deemed a component unit of the School District under governmental accounting principles. See Note 8 for further information. Cash And Cash Equivalents For purposes of the statement of cash flows presented for the Proprietary Fund Type, the School District considers time deposits and all highly-liquid debt instruments with original maturities of three months or less to be cash equivalents. Total Colnmns On Combined Statements Total columns on the combined financial statements are not necessary for a fair presentation of the financial statements in conformity with generally accepted accounting principles. They are presented to facilitate financial analysis. The aggregation of this data is not comparable to a consolidation as interfund eliminations have not been made. Note 2. Cash And Investments Deposits - At June 30, 2000, the carrying amount of the School's deposits (excluding petty cash) was $ 1,200,304 and the bank balance was $ 2,083,940. The District's deposits are covered by federal depository insurance ($ 100,000) or by pooled, pledged assets (not in the name of the District) of the various depositories pursuant to Act 72 ($ 1,983,940). -15- '0""" 1_'"' _"~'_~I_'"'""__~~_,,_,,," __,~_,""" __,_~" o,'~ '.' y'I'-I',< ,-. - ~ .~., >~ - I i Note 2. Cash And Investments (Continued) All investments are held in safekeeping by outside agents and backed by the U.S. Government and its agencies. Investments are categorized as either (1) insured or registered, or for which the securities are held by the government or its agent in the government's name, (2) uninsured and unregistered for which the securities are held by the broker's or dealer's trust department or agent in the government's name or (3) uninsured and unregistered for which the securities are held by the broker or dealer, or by its trust department or agent but not in the government's name. Investments in the Pennsylvania INVEST program and Pennsylvania Local Government Investment Trust (PLGIT) are not categorized since they have the characteristics of a mutual fund. I I I I I I I I I I I I I I I I I I The School's investments are categorized as follows under GASB Statement No.3: FNMA Discount Note, matures 7/20/00 FNMA Discount Note, matures 7/20/00 FNMA Discount Note, matures 8/17/00 FNMA Discount Note, matures 8/17/00 FNMA Discount Note, matures 9/14/00 FNMA Discount Note, matures 9/14/00 U.S. Treasury Note, matures ll115/00 U.S. Treasury Note, matures 2/15/0 \ U.S. Treasury Note, matures 5/15/01 U.S. Treasury Note, matures 8/15/0 I U.S. Treasury Note, matures 11/15/0 I U.S. Treasury Note, matures 2/15/02 U.S. Treasury Note, matures 5/15/02 U.S. Treasury Note, matures 5/15/02 U.S. Treasury Note, matures 8/15/02 P A INVEST PLGIT - Term certificates PLGIT Money market with broker " "--'1' . ''':n';''''~'>". ,,---'1',",", ,~. "'-'-' Category 1 Category 2 Category 3 $ \,082,937 $0 $ 0 2,032,651 o 2,055,123 o 2.949,937 o o 1,945,494 o o 1,295,354 o o 4,468,400 o o l.361,O 10 o o l.345,395 o o 4,172,011 o o 2,298,477 o o 2,530,505 o o 2,273,715 o o 4,173,184 o o 5.569.655 $ 39553 848 ~ LQ ...Q $J2 -16- ~ r "',<, " - ~, "71'1 "-"C ,--' Cost Fair Value $ 1,082,937 $ 1,082.937 o 2,032,65\ o 2,055,123 2,949,937 \,945,494 \,295,354 4,468,400 1,361,010 1,345,395 4,172,011 2,298,477 2,530,505 2,273,715 4,173,184 5.569,655 39,553,848 1,015,006 3,415,812 1,141,290 319,815 $ 45.445.771 2,031.32\ 2.055,123 2,949,872 1.945,430 1,295.354 4,462,533 1,352,613 1,325,976 4,128,541 2,245.386 2,476,634 2,210,426 4,164,698 5.561.574 39,288,418 1,015,006 3,415,812 1,141,290 319,815 $ 45.180.341 . tiC! I Note 2. Cash And Investments (Continued) I I I I I I I I I I I I I I I I I I Section 440.1 of the Pennsylvania School Code authorizes the School District to invest in the following: ., U.S. Treasury Bills. ., Short-term obligations of the U.S. Government and Federal agencies. ., Insured savings and checking accounts and certitIcates of deposit in banks, savings and loan associations and credit unions. ., General obligations of the Federal Government, the Commonwealth of Pennsylvania or any state agency. or of any Pennsylvania political subdivision as long as the obligations are backed by the full faith and credit of the respective governmental entity. ., Shares of investment companies whose investments are restricted to the above categories. Note 3. Taxes Receivable And Allowance For Uncollectihle Taxes Taxes receivable and allowance for uncollectible taxes consisted of the following at June 30, 2000: Real estate transler Earned income Occupational privilege Real estate Occupational, resident and per capita $ 94,976 732,284 45.284 732,058 2.211.544 3,816,146 ( 1.658.657) tU57,;l~2 Less: allowance for uncollectibles Taxes receivable Property taxes are levied on August I. Taxes are collected at a 2'X, discount if paid before October I and at 10% penalty if paid after the due date of November 30. Taxes are recorded as revenues by the School District when received from the tax collector, and proper accruals are recorded at year-end. The allowance for uncollectible taxes is based upon management's estimates of taxes that are not expected to be collected. The taxes not received within 60 days of year-end are recorded as deferred revenues. Note 4. Cafeteria Fund Cafeteria Fund inventories consist of the following at June 30, 2000: Donated commodities Supplies Food $ 10,117 22,718 48.361 $ 81 196 Cafeteria Fund fixed assets consist ofthe following at June 30, 2000: Cost Accumulated Depreciation Depreciated Cost Current Year Depreciation Equipment $ 685,819 $ 578,575 $ 107,244 $ 18,677 -17- "~" '1-- -"'''I,~_'' r',' "'_"'. ., 11."".- "'d'I' 1I1L ~ !;,;.): iiii Note 5. General Long-Term Debt I I I I I I I I I I I I I I I I I I Changes In General Long-Term Debt The following is a summary oflong-tenn debt transactions of the Carlisle Area School District for the year ended June 30, 2000: Balances July I, 1999 General Obligation Bonds/Notes Series of 1992 $ 2,590,000 Series of 1993 1,180,000 Series of 1997 5,000,000 Series of 1998 9,995,000 Series of 1999 9,995,000 Series of 2000 0 Accumulated sick pay 1.233.480 Totals :L29.2.23480 Additions Retirements $ 0 o o o o 9,995,000 26,081 $JJW2Lll_~1 $ 1,895,000 145,000 o o 5,000 o o ~.,)~04i,Oo.Q Interest expense incurred for the year ended June 30, 2000 was $ 1,385,856. Maturities of General Obligation Bauds aud Notes Balances June 30, 2000 $ 695,000 1,035,000 5,000,000 9,995,000 9,990,000 9,995,000 1.259.561 $ 37.969.561 The following is a schedule by years and in the aggregate of minimum debt service requirements as ofJune 30, 2000: G.O, BONDS G.O. BONDS G.O. BONDS G.O. NOTES G.O. NOTES G,O. NOTES Year Ending June 30 Series of 1992 Series of 1993 Series of 1999 Series. of 1997 Series of 1998 Series of 2000 Totals $ 713,070 $ 934,259 $ 413,248 $ 5,106,250 $ 10,394,800 $ 439,780 $ 18,001,407 0 127,688 908,980 0 0 439,780 1,476,448 0 0 1,007,988 0 0 10,214,890 11,222,878 0 0 1,003,825 0 0 0 1,003,825 0 0 1,003,481 0 0 0 1,003.481 2001 2002 2003 2004 2005 2006 and after Total minimum payments $ 713 070 $ 1.061 947 $ 13395993 $ 5106.250 $ 10.394800 $ 11.094450 $ 41 766.llQ o o 9,058.471 o o Minimum debt service requirements include interest expense of $ 5,056,510. A) General Obligation Bonds Payable Series of 1992 o 9,058.471 On February 15, 1992, the School District issued General Obligation Bonds - Series of 1992, in the principal amount of $ 9,400,000. The proceeds were used to redeem the remaining outstanding balance of the Series of 1985 Bonds, as well as $ 6,010,000 of the Series of 1988 Bonds. Principal installments ranging from $ 410,000 to $ 1,895,000 are due through September 1,2000; interest rates vary from 3.00% to 5.20%. ",:" -, ' -,' " 'Iv~'. ,_ ~ ~"'>~'I_""~~,__~'_ " \.- ".,~~-"', ';""'''_~ , '!!r-'-'- ~, ,. " "1' I .p , -18- " - ~ ,.,.. -,- 11II , ~ !...ni..'. ~ 1.1: I I I I I I I I I I I I I I I ;1 I :! I ! ;-"~, Note 5. General Long-Term Debt (Continued) Series of 1993 On April 13, 1993, the School District issued General Obligation Bonds - Series of 1993, in the aggregate principal amount of$ 5,385,000. The proceeds were used to redeem the remaining balance of the Series of 1988 Bonds. The remaining proceeds, net of bond issuance costs, were used to finance the 1993 Capital Project Plan, which was substantially completed in the 1993-1994 fiscal year. Interest, at rates ranging trom 2.25'Yo to 4.30% per annum, is payable semi-annually on March I and September I. Bonds in various principal amounts mature through September I, 2001. Series of 1997 On November 15, 1997, the School District issued Temporary General Obligation Note - Series of 1997. in the principal amount of $ 5.000,000. The proceeds will provide funds for various school building additions and renovations. Interest at 4.25%, is payable semiannually on May 15 and November 15, with principal maturing November 15,2000. Series of 1998 On March 15, 1998, the School District issued Temporary General Obligation Note - Series of 1998, in the principal amount of $ 9,995,000. The proceeds will provide funds for various school building additions and renovations. Interest at 4.00%, is payable semiannually on March 15 and September IS, with principal maturing March 15, 200!. Scrics of 1999 On January I, 1999, the School District issued General Obligation Bonds - Series of 1999, in the principal amount of $ 9,995,000. The proceeds will provide funds for various school building additions and renovations. Principal installments ranging from $ 5,000 to $ 985,000 are due through March 1,2014, with interest rates varying from 3.10% to 4.45%. Scries of 2000 On January 1, 2000, the School District issued General Obligation Note - Series of 2000, in the principal amount of $ 9,995,000. The proceeds will provide funds for various school building additions and renovations. Interest at 4.40% is payable semiannually on May 15 and November 15, with principal maturing November 15, 2002. Note 6. Retirement Plan Plall Descriptioll. The School District contributes to the Public School Employees Retirement System (PSERS), a cost -sharing multiple-employer defined benefit pension plan. PSERS provides retirement and disability benefits, and legislative mandated ad hoc cost-of-1iving adjustments to plan members and beneficiaries. It also provides healthcare insurance premium assistance to qualifying annuitants. Authority for the plan is provided by The Public School Employees' Retirement Code (Act No. 96 of October 2,1975, as amended) (24 Pa. C.S. 8101-8535). The system issues a publicly available financial report that includes financial statements and required supplementary information for the plan. That report may be obtained by writing to Wendy F. Hoover, Bureau of Fiscal Control, Public School Employees' Retirement System, P. O. Box 125, Harrisburg, PA 17108-0125. FUllding Policy. The contribution policy is set by the Public School Employees' Retirement Code and requires contributions by active members, employers, and the Commonwealth of Pennsylvania. For members who joined the System prior to July 22, 1983, their contribution rate is 5.25% of compensation. The rate is 6.25% for members who joined on or after that date. -19- I. ~~, "1"\-,""-,,-,,, "-,'- ,. . ~ II" ~ ~ i"'I ~ !!"I ."!'l". . I I I I I I I I I I I I I I I I i'iote 6. Note 7. NoteS. Retirement Plan (Continued) The contributions required of employers and the Commonwealth are based upon an actuarial valuation. In accordance with Act 29 of [994, the Commonwealth of Pennsylvania must pay school entities for contributions made to PSERS based on the formula provided in Act 29, but not less than one-half of the school entities' contributions. For the year ended June 30, 2000, the School District contributed at the rate of 4.61 % of covered payroll. The 4.61 'Yo rate is composed of a pension contribution rate of 4.36% for pension benefits and .25% for health insurance premium assistance. The contribution requirements and amounts actually contributed for the School District are as follows: Contribution Required Actual Contribution As a Percentage June 30, 2000 June 30, 1999 June 30, 1998 $ 964,544 1,207,881 1,701,521 100% 100% 100% For the year ended June 30, 2000, the Commonwealth of Pennsylvania reimbursed the School District for approximately one-half of its retirement expense. Affiliates As explained in Note 1, the Carlisle Area School District is affiliated with the Harrisburg Area Community College (HACC). Total payments to HACC during the year ended June 30, 2000 were $ 396,234. Risk Management - Insurance The District's risk management activities are recorded in the general fund and are related to administering employee life, health, and disability, property and liability, worker's compensation, and unemployment insurance programs. The District's risk management activities do not constitute a transfer of risk from the District. Settlement amounts have not exceeded insurance coverage for the current year or three prior years. Significant losses are covered by commercial insurance for all major programs except workers' compensation and health insurance. The District self insures a portion of their workers' compensation insurance through the School District Insurance Consortium (SOlC). The District is responsible for claims up to the amount maintained in a self insurance reserve with SOle. The District also contributes to the SDIC "Central Fund", which pays claims for all participating districts that exceed the initial claims self insured. There were no significant unpaid claims or estimated claims incurred but not reported at June 30, 2000. Total payments to SOlC in 1999/2000 were $ 36,157. The expenditures for the District's risk management are recorded in the General and Cafeteria Funds for workers compensation. On July I. 1995 the District established the South Central Region School Employees Benefit and Welfare Trust (the Trust), a public entity risk pool, to provide its employees medical insurance. The member districts of the Trust elect trustees to manage it, but the risk is not shared among all members. At June 30, 2000, there were two member districts in the Trust. The Trust purchases insurance coverage for its members on a cost plus plan. Premiums charged in excess of claims paid and administrative costs are deposited in a rate-stabilization fund for each member district. Since each district is responsible for its own risk, additional assessments would be charged to make up any detlciencies in this fund related to each district. Provisions are in effect to refund any excess monies should a member withdraw or the Trust be dissolved. -20- "'~. 'I' ,~, ~"'I'.__ "':''''o-,~~'''''t'<'_'~"'" -,> ~,~".-" , , ^>'-" ?;-' II , -~ " ~ ,) - " r ," Ii!i!I ~ I I '" I I I I I I I I I I I I I I I I Note 8, Risk Management - Insurance (Continued) The activity for the Trust should be recorded as an Internal Service Fund on the District's financial statements to be in conformity with generally accepted accounting principles. However, the expenses for payments into the Trust are retlected in the General and Cafeteria Funds. Total payments to the Trust were $ 2,631,819 during 1999/2000. Note 9. Reserved Fund Balance A portion of the fund balance of the capital reserve fund has been reserved for specific projects authorized by the Board of Directors. The reservation of fund balance in the general fund is for the receivable from the cafeteria fund, which is uncertain due to the financial position of the cafeteria fund. Note 10. Commitments At June 30, 2000 the District had approved $ 336,445 for projects, of which $ 2,700 had been expended by June 30, 2000. -21- '"'_'[1""'''''' -. 1< ~', 7''''!~I"e'~_~'?'.'~_~''''''_'' -"-'rr--,~ ,,__, '"'_~ ,-' ,~~ ' __1" , ~ 1- I ' ,r n,^J' " ~ CARLISLE AREA SCHOOL DISTRICT ~ jiJI COMBINING BALANCE SHEET - AGENCY FUNDS Year Ended June 30, 2000 Itm 'iLl . I I I I I I I I I I I I I I I I PAYROLL STUDENT ACTIVITIES TOTAL ASSETS Cash $ 200 $ 99,568 $ 99,768 Liabilities Accounts payable Interfund payable Payroll taxes and withholdings Due to student groups $ 0 o 200 o $ 1l,503 $ 11,503 4,282 4,282 0 200 83,783 83,783 99,568 $ 99,768 Total liabilities $ 200 $ -22- --'" . ' '1 I~"':~_r,_" ,. ", 0 '_', .' ""_'."".."",~, "__,""",, ,~, ' ' "-~, . - - '~ 1"1' ,,~ -, .0 ~'r ~ - ["" I!>iJ .,., . !"l ~ I.,,: .', I:. ". I I I I I I I I I I I I I I CARLISLE AREA SCHOOL DISTRICT SCHEDULE OF REVENUES - BUDGET AND ACTUAL GENERAL FUND Year Ended June 30, 2000 BUDGET REVENUEFRO~ILOCALSOURCES Revenue From Taxation Real estate Per capita Resident Earned Income Real estate transfers Occupation Payments in lieu of taxes Delinquent Occupation privilege Public utility tax Tuition and oUler payments from patrons Earnings from inveshnents Rentals Contributions from private sources Athletics revenue Miscellaneous Revenue $ 15,215,674 $ 88,820 101,000 2,391,599 350,000 2,499,617 14,563 665,000 105,000 198,623 65,700 596,500 22,000 25,000 30,000 43,000 22,412,096 Total Revenue from local sources REVENUEFRO~ISTATESOURCES Basic instructional subsidy Read to succeed Charter transistion revenue Homebound instruction Special education Transportation Vocational education Rentals and sinking fund payments Driver education Nurse services Social security Retirement Tuition - Section 1305 Administrative consortium Performance Incentive Other state grants 9,024,377 o o 1,000 1,843,272 558,561 48,668 903,618 10,000 97,131 815,833 491,633 20,000 o o 150,200 Total revenue from state source, 13,964,293 -23- , ~ -"",I '~___"'~_'''___''.' 7, -o_<..,~ ~.,",-"_.> "~ ''''!<"' ," . , ~, I' I" ACTUAL 15,498,008 88,156 86,602 2,509,957 418,158 2,377,063 16,427 815,597 120,880 218,185 95,415 553,182 16,995 119,044 41,289 57,191 23,032,149 9,052,939 87,211 2,372 1,134 1,932,752 562,573 77,032 887,140 ( 7,560 ( 93,472 ( 791,785 ( 457,017 ( 12,481 ( 30,000 34,854 78,837 14,109,159 VARIANCE FAVORABLE (UNFAVORABLE) $ 282,334 ( 664) ( 14,398 ) 118,358 68,158 ( 122,554 ) 1,864 150,597 15,880 19,562 29,715 43,318 ) 5,ll05 ) 94,044 11,289 14,191 620,053 28,562 87,211 2,372 134 89,480 4,012 28,364 16,.178 ) 2,440 ) 3,659 ) 24,048 ) 34,616 ) 7,519 ) 30,000 34,854 71,363 ) 144,866 "'" .w CARLISLE AREA SCHOOL DISTRICT SCHEDULE OF REVENUES - BUDGET AND ACTUAL GENERALFUND(CONnNUE~ Year Ended June 30, 2000 I~ ",1.1' . Impact Aid $ ESEA Title I ESEA Title II ESEA Title III ESEA Title VI Other federal grants VARIANCE FAVORABLE BUDGET ACTUAL (UNFAVORABLE) 250,000 $ 293,691 $ 43,691 337,671 302,452 ( 35,219 ) 20,356 14,858 ( 5,498 ) 22,944 24,482 1,538 105,967 103,157 2,810 ) 183,219 325,783 142,564 920,157 1,064,423 144,266 II III 8 I I I I I I I I I I I I I I I REVENUE FRO:\I FEDERAL SOURCES Total revenues from federal sources OTHER FINANCING SOURCES 59,959 29,264 89,223 59,959 29,264 89,223 Tuition from other LEA's 0 Refunds of prior year's expenses 0 o Total revenues and other financing sources $ 37,296,546 $ 38,294,954 $ 998,408 -24- , I' .-~ ''t'_'f'l'I''_>'-'~:'"''''- ,_""'__'~n~, ,,",,_'Co" "~_"-',-~Tr L'''',\ "",-.,_ ".0 -~-I~'l 'c ~ iili> CARLISLE AREA SCHOOL DISTRICT . SCHEDULE OF EXPENDITURES AND OTHER FINANCING USES - ~ BUDGET AND ACTUAL - GENERAL FUND I Year Ended June 30, 2000 VARIANCE . FAVORABLE BUDGET ACTUAL (UNFAVORABLE) EXPENDITURES I INSTRUCTIONAL Regular programs I Salaries $ 11,151,953 $ 11,027,813 $ 124,140 Employee benefits 3,105,174 2,958,829 146,345 I Purchased services: Professional and technical 22,175 6,781 15,394 Property 88,533 97,219 8,686 ) I Other 24,377 15,308 9,069 , Supplies 555,350 546,152 9,198 Property 199,388 161,940 37,448 I Other 2,000 285 1,715 Total regular programs 15,148,950 14,814,327 334,623 I Special Programs Salaries 2,807,361 2,591,432 215,929 I Employee benefits 612,141 821,719 209,578 ) Purchased services: Professional and technical 900,018 782,920 117,098 I Property 0 3,399 ( 3,399 ) Other 39,200 93,767 ( 54,567 ) Supplies 85,550 67,776 17,774 I Property 22,750 53,448 30,698 ) Total special programs 4,467,020 4,414,461 52,559 I Vocational Education Programs Salaries 1,082,402 1,035,512 46,890 I Employee benefits 283,186 279,841 3,345 Purchased services: Professional and technical 3,200 1,320 1,880 I Property 13,730 12,284 1,446 ! Other 4,810 7,990 ( 3,180 ) Supplies 112,800 115,433 ( 2,633 ) I Property 185,900 137,224 48,676 T alai vocational education programs 1,686,028 1,589,604 96,424 I I -25- ,= ,~-' '! - " ?:), ~,:'''9 . , .._?, ':"_'".-' <c_' '"'" '>"'i' ,,- ~ -,,-, -II'" . ~, c p CARLISLE AREA SCHOOL DISTRICT ~ SCHEDULE OF EXPENDITURES AND OTHER FINANCING USES - r~ BUDGETANDACTUAL-GENERALFUND(CONnNUE~ hJ Year Ended June 30, 2000 VARIANCE m " FAVORABLE BUDGET ACTUAL (UNFAVORABLE) I EXPENDITURES INSTRUCTIONAL - CONTINUED I Other Instructional Programs Salaries $ 829,065 $ 673,451 $ 155,614 Employee benefits 120,175 150,245 ( 30,070 ) I Purchased services: Professional and technical 0 56,307 ( 56,307 ) Property 0 2,559 ( ? '-9 ) I _,:):J Other 85,140 151,121 ( 65,9HI ) Supplies 90,093 141,990 ( 51,897 ) I Property 2,251 36,700 ( 34,449 ) Total other instructional programs 1,126,724 1,212,373 ( 85,649 ) I Adult Education Programs Salaries 87,010 62,893 24,117 Employee benefits 7,423 6,002 1,421 I Purchased services: Professional and technical 0 1,049 ( 1.049 ) Other 1,000 9,286 ( 8,286 ) I Supplies 3,115 5,166 ( 2,051 ) Property 0 6,000 ( 6,000 ) Other 0 200 ( 200 ) I Total adult education programs 98,548 90,596 7,952 I Community College Education Programs Other purchased services 375,000 396,234 2l.234 ) I Total instructional programs 22,902,270 22,517,595 384,675 SUPPORT SERVICES , I Pupil Personnel Salaries 899,151 948,890 ( 49,739 ) Employee benefits 231,423 271,020 ( 39,597 ) I Purchased services: Professional and technical 56,883 14,506 42,377 I Property 0 59 ( 59 ) Other 500 649 ( 149 ) Supplies 10,650 10,574 76 I Other objects 13,494 13,851 357 ) Total pupil personnel 1,212,101 1,259,549 ( 47.448 ) I -26- ".' "",] - --~-' '~~'~~I">-"' ' - .--!, , - , ~'~.'F"_ " - ~,""> "-1 " ~ ... iIil fi'I'I..... :'1,'1 iii m m I I I I I I I I I I I I I I I "'\<ii ,,,,,",). CARLISLE AREA SCHOOL DISTRICT SCHEDULE OF EXPENDITURES AND OTHER FINANCING USES - BUDGETANDACTUAL-GENERALFUND(CONnNUE~ Year Ended June 30, 2000 BUDGET EXPENDITURES SUPPORT SERVICES - CONTINUED Instructional Staff Salaries $ Employee benefits Purchased services: Professional and technical Property Other Supplies Property Total other instructional programs 875,345 $ 181,394 113,167 13,600 101,636 140,591 31,260 1,456,993 Administration Salaries Employee benefits Purchased services: Professional and technical Property Other Supplies Property Other objects Total administration 1,925,897 472,997 200,451 79,100 59,271 93,403 17,620 36,939 2,885,678 Pupil Health Salaries Employee benefits Purchased services: Professional and technical Property Other Supplies Property Total pupil health 219,868 70,436 4,500 o 300 7,500 700 303,304 -27- ".,- O~~" ~,~ <'._,..,_<" .0, ,~~_ 0 ""c. '.'"_ ,_, ,. ,,,_~,, 1-1-- ,-, ,-'- ,,-. VARIANCE FAVORABLE ACTUAL (UNFAVORABLE) 560,197 $ 153,508 116,368 7,049 106,014 ( 149,389 ( 154,312 ( 1,246,837 2,026,390 ( 518,853 ( 123,542 113,393 89,275 52,972 15,209 32,247 2,971,881 234,054 61,193 4,270 120 222 13,908 ( 1,084 ( 314,851 ( 315,148 27,886 3,201 ) 6,551 4,J7,~ ) 8,798 ) 'I~'\ ()-? ) ....~, :J_ 210,156 100,493 ) 45,856 ) 76,909 34,293 ) 30,D04 ) 40,431 2,411 4,692 86,203 ) 14,186 ) 9,243 230 120 ) 78 6,.:/08 ) 384 ) 11,547 ) !"" ~ CARLISLE AREA SCHOOL DISTRICT ~ ~ SCHEDULE OF EXPENDITURES AND OTHER FINANCING USES - aUDGETANDACTUAL-GENERALFUND(CONnNUE~ ~ Year Ended June 30, 1999 ,,,j ~J VARIANCE iIlii FAVORABLE I BUDGET ACTUAL (UNFAVORABLE) EXPENDITURES I SUPPORT SERVICES - CONTINUED Business Salaries $ 235,560 $ 263,263 ( $ T~()" ) _/,/ -,-) I Employee benefits 57,797 81,323 ( ~" -?( ) t-.,),J_ ) Purchased services: Professional and technical 29,660 26,730 2,930 I Property 57,750 37,962 19,788 Other 6,500 313 6,187 I Supplies 20,000 10,468 9,532 Property 28,800 21,252 7,548 Total business 436,067 441,311 5,244 ) I Operation and Maintenance of Plant Services I Salaries 983,399 1,004,809 21,410 ) Employee ben,~fits 270,444 403,902 133,458 ) Purchased services: I Property 368,220 390,489 22,269 ) Other 135,285 167,664 32,379 ) I Supplies 932,050 847,897 84,153 Property 45,000 28,019 16,981 Total operation and maintenance I plant services 2,734,398 2,842,780 108,382 ) Transportation Services I Purchased services: Other 1,506,687 1,537,330 ( 30,643 ) Supplies 2,000 4,558 ( 2,558 ) I Other objects 0 499 ( 499 ) Total transportation services 1,508,687 1,542,387 33,700 ) I Central Salaries 3,386 1,162 2,224 I Employee benefits 129 141 12 ) Supplies 2,360 0 2,360 I Total central 5,875 1,303 4,572 I -28- ,e,,' I"" ~,,'_~'''rl ^ -'<,,~ ,'!? ,,-- ,-=,-" .,_~',. ,-;__'C -It 0, "~~-_ !'\I\ !'-, ;,iJ ~ , I'!l1 .,'.E! q ~ I I I I I I I I I I I I I I I I CARLISLE AREA SCHOOL DISTRICT SCHEDULE OF EXPENDITURES AND OTHER FINANCING USES - BUDGETANDACTUAL-GENERALFUND(CONnNUE~ Year Ended June 30, 2000 EXPENDITURES SUPPORT SERVICES - CONTINUED Other Support Services Salaries $ Employee benefits Purchased services: Professional and technical Other Supplies Property Total other support services Total support services OPERATION OF NONINSTRUCTIONAL SERVICES Student Activities Salaries Employee benefits Purchased services: Professional and Technical Property Other Supplies Property Other Objects Total student activities Community Services Purchased services: Professional and Technical Supplies Total community services Total operation of noninstructional services ~'~'-~!l -~ '''''''I',,,,,=,,_,,,,,,,,-,,,-<-,--_~,,_"~<, ""'-~, -, ," BUDGET 21,926 $ 6,984 60,296 88,197 1,000 1,000 179,403 10,722,506 336,352 84,196 73,500 19,300 69,500 9,500 55,000 32,970 680,318 800 475 1,275 681,593 -29- I' I - _ -~ " ,-' " VARIANCE FAVORABLE ACTUAL (UNFAVORABLE) 25,854 ($ 8,801 ( 3,928 ) 1,817 ) 70,904 83,242 6,856 o 10,608 ) 4,955 5,856 ) 1,000 195,657 16,254 ) 10,816,556 94,050 ) 361,028 53,395 24,676 ) 30,801 88,958 ( 21,727 ( 82,041 ( 9,371 57,316 25,066 15,458 ) 2,427 ) 12,541 ) 129 2,316 ) 7,904 698,902 18,584 ) o 1,118 800 643 ) 1,118 157 700,020 18,427 ) " - il'" ~ !!l" ~ ill iliI . II I I I II I I I I I I I I I I I I CARLISLE AREA SCHOOL DISTRICT SCHEDULE OF EXPENDITURES AND OTHER FINANCING USES - BUDGETANDACTUAL-GENERALFUND(CONnNUE~ Year Ended June 30, 2000 EXPENDITURES DEBT SERVICE Interest $ Principal Purchased Services: Professional and Technical Total debt service OTHER FINANCING USES Transfers to other funds Refund of prior years' receipts Budgetary Reserve Total other financing uses BUDGET 611,963 2,045,000 7,736 2,664,699 319,920 o 610,000 929,920 Total expenditures and other financing uses $ 37,900,988 - , ~" ',-I " ." -, "' '" -' ," ", -'. ", c' d~.:,." ".,0 -30- II V ARlANCE FAVORABLE ACTUAL (UNFAVORABLE) $ $ SA07 o 603,556 2,045,000 7,756 20 ) 2,656,312 8,387 1,558,032 16,753 o 1,238,112 ) 16,753 ) 610,000 1,574,785 6-14,865 ) $ 38,265,268 ($ 364,280 ) "-, '. 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'0 '" -< - o ~ "E . ~ . e . "0 <2 " ~ 0. . o " '0 !- -34- 1:"1 ~ ." . - ~~ ~~ ~ EIIl ry"[ 'iol Il !IJ i I I I I I I I I I I I I I I ~, NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL A WARDS Note 1. References to Schedule of Expenditures of Federal Awards D - Direct funding I - Indirect funding S - State Share B - Based on USDA valuation Note 2. Determination of Major Programs Project Title CFDANo. Expenditures Percent ESEA Title I 84.010 $ 302,452 21.5% Impact Aid 84.041 293,691 20.9% National schoollunchjbreakfast program cluster Breakfast program 10.553 36,836 Lunch program 10.555 246,571 Special Milk Program 10.556 5,408 288,815 . 20.5% IDEA 84.027 164,190 11.7% Title VI 84.298 103,157 . 7.3% GOALS 2000 84.276 64,008 4.5% Donated commodities 10 .550 55,108 3.9% Vocational education 84.048 39,987 2.8% Adult basic education 84.002 31,125 2.2% Title III 84.318 24,482 1.7% Drug free schools 84.186 18,472 1.3% Title II 84.281 14,859 1.1% State Library Services 84.002 8,000 0.6% Total federal expenditures 1,408,346 100.0% State expenditures 26,804 Total expenditures - Schedule of FFA $ 1,435,150 . Selected for testing as a "major program" under 25% rule for low risk auditeeE Significant Accounting Policies Basis of Accounting The schedule of expenditures of federal awards is presented using the modified accrual basis in accordance with accounting principles prescribed by the Pennsylvania Department of Education, which conform to generally accepted governmental accounting principles. Expenditures are recognized in the accounting period in which the liability is incurred, if measurable. Revenues designated for payment of specific School District expenditures are recognized when the related expenditures are incurred. Any excess of revenues or expenditures at the fiscal year end is recorded as deferred revenue or a receivable, respectively. -35- "',- .~,. r 1'-1'_ ",~" ,...<-- ,-, II ~~ , ',~ "" 10' ~ ~ I I I I I I I I I I I I I , I i I ~ ! I I -i.~~ ",' 0E~ C\mith Elliott Kearns (9 Company. LLC Certified Public Accountants @ Consultants REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STA TEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Directors Carlisle Area School District Carlisle. Pennsylvania We have audited the financial statements of Carlisle Area School District as of and for the year ended June 30, 2000, and have issued our report thereon dated September 6, 2000. In our report, our opinion was qualified because general fixed assets are reported at replacement value rather than historical cost, and the financial statements do not include the internal service fund as described in Note 8 of the financial statements. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the School District's financial statements are tree of material misstatement, we perfonned tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the detennination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and perfonning our audit, we considered Carlisle Area School District's internal control over financial reporting in order to detennine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the general purpose financial statements being audited may occur and not be detected within a timely period by employees in the nonnal course of perfonning their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. This report is intended solely for the infonnation and use of the Board of Directors, management and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. ~ at.U:t( ~~ ~ ~--;~ ~~C- Carlisle, Pennsylvania September 6, 2000 -36- .."--""",,~,,, ,..., ,-,-- ..._,0 "_ ~. .~~'- ," -I-j p- " .-. , ~~ (@j~ iii, r~ ,,~ ~;5 II I I I I I I I l' li i " I I II Ii I i: q II '! I I i I , i I: I :1 i'l II ,I I 1 ,I :-j I l: !i 8E~ omith Elliott Kearns (!5 Company, LLC CertiRed Public Accountants @ Consultants REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 Board of Directors Carlisle Area School District Carlisle, Pennsylvania Compliance We have audited the compliance of Carlisle Area School District with the types of compliance requirements described in the Us. Office of Management and Budget (OMB) Circular A-I33 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 2000, The School District's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the School District's management. Our responsibility is to express an opinion on the School District's compliance based on our audit. We conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Slandards, issued by the Comptroller General of the United States; and OMB Circular A-B3, Audits of Slates, Local Governments, and NonProfit Organi~ations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the School District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the School District's compliance with those requirements. In our opinion, Carlisle Area School District complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 2000. Internal Control Over Compliance The management of Carlisle Area School District is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the School District's internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A- 133. -37- ;:GTJ<!__" 1'- '-~,'I"""_,.'=___ "~,' 0"".-",_ ,'<_ ., " --~ '" 1'",- " ..~,~ '.~ '--' " ... i& ~ ",j Iil!l ~ ',ti','1 if !!'! !" lj I I I:. ;i I II I I,ll i I 11," " I I I I I I I ':'"7 __" Board of Directors Carlisle Area School District Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements oflaws, regulations, contracts and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the nonnal course ofperfonning their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. This report is intended solely for the infonnation and use of the Board of Directors, management, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. ~ ~ ~ f~/, LL'- Carlisle, Pennsylvania October 2, 2000 -38- -"I - ~,' ".. ___~ "",7," ," ~ '''"" ". ,.", ~, '1, ".'I,l'o','I',' ~ iiIli fl'!I~ J:" 1::!',' !iii IN i/ii f! ~t,,-r Iiii I ~ rw Ii I I II II I I I I I I I I ,\-lr CARLISLE AREA SCHOOL DISTRICT SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended June 30, 2000 A, Summary of Auditor's Results 1. The auditor's report expresses a qualified opinion on the general purpose financial statements of Carlisle Area School District. 2. No reportable conditions relating to the audit of the financial statements are reported in the "Report on Compliance and Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards". 3. No instances of noncompliance material to the financial statements of Carlisle Area School District were disclosed during the audit. 4. No reportable conditions relating to the audit of the major federal award programs is reported in the "Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Oyer Compliance in Accordance with OMB Circular A-133"'. 5. The auditor's report on compliance for the major federal award programs for Carlisle Area School District expresses an unqualified opinion. 6. There are no audit findings relative to the major federal award programs for Carlisle Area School District, as reported in Part C of this Schedule. 7. The programs tested as major programs are: ESEA Title VI National School Lunch/Breakfast Program Cluster: Breakfast Lunch Special milk CFDA #84.298 CFDA #10.553 CFDA #10.555 CFDA #10.556 8. The threshold for distinguishing Types A and B programs was $ 300,000. 9. Carlisle Area School District was determined to be a low-risk auditee. B. Findings - Financial Statements Audit None C. Findings and Questioned Cost - Major Federal Award Programs Audit None -39- I'. , "_;-1 C'" ~-"- "" " 0' -~ -,~-. -'~ '7-'- ..- , II ~ ~ : iIsoi CARLISLE AREA SCHOOL DISTRICT '!1 ';!-1 .iIii REPORT ON STA TUS OF PRIOR YEAR'S COMPLIANCE FINDINGS AND INTERNAL CONTROL WEAKNESSES Year Ended June 30, 2000 ~ .. Findings from June 30,1999 report: E I I I I', "1 ~<~ I I I il I I il il I I I None -40- r' . r ~, ~,'- "" '_,' ,. T , " 1'1 . ~ IW~ Fi<j , , , I IOiI I'lI\ r," ~J ~ liJ 1}l1,;" Wi JI'!! ~;l II Ill! 11,'1'1 Ii I I I I I I I I I I I I 'f~.",. 0E~ 0mith Elliott Kearns (9 Company, LLC Cerufied Public Accountants @ Consultants September 6, 2000 Board of Directors Carlisle Area School District Carlisle, Pennsylvania We have completed our audit of the general purpose financial statements of the Carlisle Area School District for the year ended June 30, 2000, and have issued our report thereon dated September 6, 2000. We believe part of our responsibility, as your independent certified public accountants, is to bring to your attention matters for your consideration which may impact the operations of the School District. The following comments and suggestions cover such matters. Inventory During our audit of cafeteria inventory, it was noted that the last count for the year was at the end of May and not after the last day of school. While any usage for those few days would be minimal, an actual count needs to be done. Also, detailed inventory reports for several locations were deleted and thus not available to us. We suggest that after the counts have been entered, a hard (paper) copy be produced and retained in the future. It was also noted that many prices had not been updated to agree with the latest invoice. We suggest that the prices be updated each month to ensure that inventory is valued properly. New Accounting Pronouncements In June 1999 the Governmental Accounting Standards Board (GASB) approved GASB No. 34, Basic Financial Statements - and Management's Discussion and Analysis -for State and Local Governments. This 400 page document outlines the new reporting model, which will have a significant -41- ---^-I' ~, -^~ , . .'-~' "> ,~_,,... c_ ~1' r_''_'_ 1'1 . ,~ ^"- - --" ,< " . ~ "" P'i !Wi !!'1' I ~ Ii ~ I I I I ~ l!R:i. III I I I I I I I I I I,' , I Board of Directors Carlisle Area School District impact on local governments, including school districts. The effective date for the District to apply GASB 34 will be for the year ended June 30, 2003 (although early implementation is encouraged). There will be significant work involved in the gathering and presentation of this information and we suggest that preparation for these changes be started in the near future. See our letter dated September 9, 1999 for a summary of these changes. We plan to work closely with management to make implementation of these changes as efficient as possible. This report is intended solely for the information and use of the Board of Directors and management and is not intended to be and should not be used by anyone other than these specified parties. We acknowledge and appreciate the courtesy and assistance extended to our representatives by the School District's personnel during our audit. We will be pleased to further discuss these comments and recommendations at your convenience. ~~.e-~C~LL"- -42- 'l: ~ - "'" 1 ":".' .:"jI"''r-<1'-~,,~,' ,'_ ~;_" "'~'7\""" , " ' y,," ,-""--',,. '1"1 .,','"" ",