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Printed: 3/13/19ISBE AFR Report 2018.xlsm
Due to ROE on Monday, October 15thDue to ISBE on Thursday, November 15thSD/JA18
X School District Joint Agreement
CASHSchool District/Joint Agreement Number: X ACCRUAL Name of Auditing Firm:
County Name: Name of Audit Manager:
Name of School District/Joint Agreement: Address:
Address: City: State: Zip Code:
Submit electronic AFR directly to ISBECity: Phone Number: Fax Number:
Email Address: IL License Number (9 digit): Expiration Date:
Zip Code: Email Address:
Annual Financial ReportType of Auditor's Report Issued: ISBE Use Only
Qualified X Unqualified YES X NO Are Federal expenditures greater than $750,000?
Adverse YES X NO Is all Single Audit Information completed and attached?
Disclaimer YES X NO Were any financial statement or federal award findings issued?
Reviewed by District Superintendent/Administrator Reviewed by Township Treasurer (Cook County only) Reviewed by Regional Superintendent/Cook ISCName of Township:
District Superintendent/Administrator Name (Type or Print): Township Treasurer Name (type or print) RegionalSuperintendent/Cook ISC 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). This form is based on 23 Illinois Administrative Code, Subtitle A, Chapter I, Subchapter C, Part 100. ISBE Form SD50-35/JA50-60 (05/18) In some instances, use of open account codes (cells) may not be authorized by statute or administrative rule.
Each school district or joint agreement is responsible for obtaining the concurring legal opinion and/or other supporting authorization/documentation, as necessary, to use the applicable account code (cell).
065-033233
630-393-1483 630-393-2516
Certified Public Accountant InformationSchool District/Joint Agreement Information(See instructions on inside of this page.)
Northbrook
1475 Maple Avenue
Cook
Naperville
Lauterbach & Amen, LLP
Matt Beran
60563IL
668 N River Road
Click on the Link to Submit: Send ISBE a File
Filing Status:Northbrook SD 28
ILLINOIS STATE BOARD OF EDUCATIONSchool Business Services Division
June 30, 2018
Accounting Basis:
Annual Financial Report *
100 North First Street, Springfield, Illinois 62777-0001217/785-8779
Illinois School District/Joint Agreement
60062
Email Address:Email Address:
Single Audit Status:
0
TABLEOFCONTENTS
TABName AFRPageNo.
Auditor'sQuestionnaire……………………………...………....…………………………..………....................................................................................................... AudQuest 2
CommentsApplicabletotheAuditor'sQuestionnaire……..……..…………………………………………………………………………………………………………………….. AudQuest 2
FinancialProfileInformation…………………………………………….……………………………………………........................................................................... FPInfo 3
EstimatedFinancialProfileSummary…………………………………………………………………………………………………………................................................... FinancialProfile 4
BasicFinancialStatements StatementofAssetsandLiabilitiesArisingfromCashTransactions/StatementofPosition………………............................................... Assets-Liab 5-6
StatementofRevenuesReceived/Revenues,ExpendituresDisbursed/Expenditures,Other Sources(Uses)andChangesinFundBalances(AllFunds)…...……………..……………………................................................................................. AcctSummary 7-8
StatementsofRevenuesReceived/Revenues(AllFunds)……………………………………………………………….............................................................. Revenues 9-14
StatementsofExpendituresDisbursed/ExpendituresBudgettoActual(AllFunds)……………………….................................................... Expenditures 15-22
SupplementarySchedulesScheduleofAdValoremTaxReceipts…………………………………………………………………………………………………………………………………………………………….. TaxSched 23
ScheduleofShort-TermDebt/Long-TermDebt…………………………………………………………............................................................................. Short-TermLong-TermDebt 24
ScheduleofRestrictedLocalTaxLeviesandSelectedRevenueSources/ ScheduleofTortImmunityExpenditures…………………………………..….……………….……………………..…............................................................. RestTaxLevies-TortIm 25
StatisticalSection ScheduleofCapitalOutlayandDepreciation……………………………………………………………………................................................................. CapOutlayDeprec 26
EstimatedOperatingExpendituresPerPupilandPerCapitaTuitionChargeComputation………………………………………………………. PCTC-OEPP 27-28
IndirectCostRate-ContractspaidinCurrentYear……………………………………………………………………………………………………………………. ContarctsPaidinCY 29IndirectCostRate-Computation………………………………………………………………………………………………………………………………………………… ICRComputation 30
ReportonSharedServicesorOutsourcing………………………………………………................................................................................................................ SharedOutsourcedServ. 31
AdministrativeCostWorksheet……………………………………………………………………….……………............................................................................ AC 32
ItemizationSchedule…………………………………………………………………………………………………................................................................................. ITEMIZATION 33
ReferencePage………………………………………………………………………………………………………..................................................................................... REF 34
Notes,OpinionLetters,etc……………………………………………………………………………………………………………………………………………………………….. Opinion-Notes 35
DeficitReductionCalculation……………………………………………………………………………………………………………………………………………………………… DeficitAFRSumCalc 36
AuditChecklist/BalancingSchedule……………………………………………………………………………….............................................................................. AUDITCHECK -
SingleAuditSection AnnualFederalComplianceReport………………………………………………………………………………….......................................................................... SingleAuditCover-CAP 37-46
1. Roundallamountstothenearestdollar.Donotentercents.(Exception:9MonthADAonpage27,line78)
2. AnyerrorsleftunresolvedbytheAuditChecklist/BalancingSchedulemustbeexplainedintheitemizationpage.
3. BeforesubmittingAFR-besuretobreakalllinksinAFRbeforesubmittingtoISBE.Iflinksarenotbroken,amountsenteredhavechangedwhenopeningtheAFR.
AllSchoolDistricts/JointAgreementsmustcompletethisform(Note:jointagreementsupplementary/statisticalschedulesmaynotbeapplicable)ThisformcomplieswithPart100(RequirementsforAccounting,Budgeting,FinancialReporting,andAuditing).
23,IllinoisAdministrativeCode100,SubtitleA,ChapterI,SubchapterC(Part100)
INSTRUCTIONS/REQUIREMENTS:ForSchoolDistricts/JointAgreements
Page 3 Page 3
Printed: 3/13/19ISBE AFR Report 2018.xlsm
RequiredtobecompletedforSchoolDistrictsonly.
A. TaxRates(Enterthetaxrate-ex:.0150for$1.50)
TaxYear2017 EqualizedAssessedValuation(EAV): 1,225,630,921
EducationalOperations&Maintenance
Transportation CombinedTotal WorkingCash
Rate(s): 0.024341 + 0.002211 + 0.000620 = 0.027170 0.000000
B. ResultsofOperations*
Receipts/RevenuesDisbursements/Expenditures
Excess/(Deficiency) FundBalance
36,085,549 36,617,335 (531,786) 21,422,165* ThenumbersshownarethesumofentriesonPages7&8,lines8,17,20,and81fortheEducational,Operations&Maintenance,
TransportationandWorkingCashFunds.
C. Short-TermDebt**CPPRTNotes TAWs TANs TO/EMP.Orders GSACertificates
0 + 0 + 0 + 0 + 0 +
Other Total
0 = 0** Thenumbersshownarethesumofentriesonpage25.
D. Long-TermDebtChecktheapplicableboxforlong-termdebtallowancebytypeofdistrict.
x a. 6.9%forelementaryandhighschooldistricts, 84,568,534b. 13.8%forunitdistricts.
Long-TermDebtOutstanding:
c. Long-TermDebt(Principalonly) Acct
Outstanding:……….....…………….... 511 0
E. MaterialImpactonFinancialPositionIfapplicable,checkanyofthefollowingitemsthatmayhaveamaterialimpactontheentity'sfinancialpositionduringfuturereportingperiods.
Attachsheetsasneededexplainingeachitemchecked.
PendingLitigation
MaterialDecreaseinEAV
MaterialIncrease/DecreaseinEnrollment
AdverseArbitrationRuling
PassageofReferendum
TaxesFiledUnderProtest
DecisionsByLocalBoardofRevieworIllinoisPropertyTaxAppealBoard(PTAB)
OtherOngoingConcerns(Describe&Itemize)
Comments:
FINANCIALPROFILEINFORMATION
Page 4 Page 4
Printed: 3/13/19ISBE AFR Report 2018.xlsm
DistrictName: NorthbrookSD28
DistrictCode: 0---
CountyName: Cook
1. FundBalancetoRevenueRatio: Total Ratio Score 4TotalSumofFundBalance(P8,CellsC81,D81,F81&I81) Funds10,20,40,70+(50&80ifnegative) 21,422,165.00 0.594 Weight 0.35
Funds10,20,40,&70, 36,085,549.00 Value 1.40Less:OperatingDebtPledgedtoOtherFunds(P8,CellC54thruD74) MinusFunds10&20 0.00
(ExcludingC:D57,C:D61,C:D65,C:D69andC:D73)
2. ExpenditurestoRevenueRatio: Total Ratio Score 3TotalSumofDirectExpenditures(P7,CellC17,D17,F17,I17) Funds10,20&40 36,617,335.00 1.015 Adjustment 0
Funds10,20,40&70, 36,085,549.00 Weight 0.35Less:OperatingDebtPledgedtoOtherFunds(P8,CellC54thruD74) MinusFunds10&20 0.00
(ExcludingC:D57,C:D61,C:D65,C:D69andC:D73) Value 1.05PossibleAdjustment:
3. DaysCashonHand: Total Days Score 4Funds10,2040&70 22,114,680.00 217.41 Weight 0.10
TotalSumofDirectExpenditures(P7,CellC17,D17,F17&I17) Funds10,20,40dividedby360 101,714.82 Value 0.40
4.PercentofShort-TermBorrowingMaximumRemaining: Total Percent Score 4TaxAnticipationWarrantsBorrowed(P24,CellF6-7&F11) Funds10,20&40 0.00 100.00 Weight 0.10EAVx85%xCombinedTaxRates(P3,CellJ7andJ10) (.85xEAV)xSumofCombinedTaxRates 28,305,333.31 Value 0.40
5.PercentofLong-TermDebtMarginRemaining: Total Percent Score 4Long-TermDebtOutstanding(P3,CellH37) 0.00 100.00 Weight 0.10TotalLong-TermDebtAllowed(P3,CellH31) 84,568,533.55 Value 0.40
TotalProfileScore: 3.65 *
Estimated2019FinancialProfileDesignation: RECOGNITION
* TotalProfileScoremaychangebasedondataprovidedontheFinancialProfile
Information,page3andbythetimingofmandatedcategoricalpayments.Finalscore
willbecalculatedbyISBE.
TotalSumofCash&Investments(P5,CellC4,D4,F4,I4&C5,D5,F5&I5)
TotalSumofDirectRevenues(P7,CellC8,D8,F8,&I8)
TotalSumofDirectRevenues(P7,CellC8,D8,F8&I8)
ESTIMATEDFINANCIALPROFILESUMMARY(GotothefollowingwebsiteforreferencetotheFinancialProfile)
https://www.isbe.net/Pages/School-District-Financial-Profile.aspx
Page 5 BASIC FINANCIAL STATEMENTSSTATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS
STATEMENT OF POSITION AS OF JUNE 30, 2018
Page 5
Print Date: 3/13/19ISBE AFR Report 2018.xlsm
(10) (20) (30) (40) (50) (60) (70) (80) (90) AccountGroups
Acct.# EducationalOperations&Maintenance
DebtServices TransportationMunicipal
Retirement/SocialSecurity
CapitalProjects WorkingCash Tort FirePrevention&Safety AgencyFund GeneralFixedAssets GeneralLong-TermDebt
Cash(Accounts111through115)1 12,811,972 2,452,779 497,752 833,740 6,335,705 43,252Investments 120 16,472TaxesReceivable 130 14,517,326 1,314,473 368,634 630,559InterfundReceivables 140
IntergovernmentalAccountsReceivable 150 10,672 69,058OtherReceivables 160
Inventory 170
PrepaidItems 180 152,965 20,544OtherCurrentAssets(Describe&Itemize) 190 645
TotalCurrentAssets 27,492,935 3,787,796 0 936,089 1,464,299 0 6,352,177 0 0 43,252
WorksofArt&HistoricalTreasures 210
Land 220 678,040Building&BuildingImprovements 230 55,571,385SiteImprovements&Infrastructure 240 793,484CapitalizedEquipment 250 10,174,255ConstructioninProgress 260 77,426AmountAvailableinDebtServiceFunds 340
AmounttobeProvidedforPaymentonLong-TermDebt 350 0TotalCapitalAssets 67,294,590 0
InterfundPayables 410
IntergovernmentalAccountsPayable 420
OtherPayables 430 322,372 98,256 31,452 11,673ContractsPayable 440 529,295LoansPayable 460
Salaries&BenefitsPayable 470
PayrollDeductions&Withholdings 480
DeferredRevenues&OtherCurrentLiabilities 490 14,470,220 1,314,473 369,091 630,559DuetoActivityFundOrganizations 493 43,252
TotalCurrentLiabilities 15,321,887 1,412,729 0 400,543 630,559 0 11,673 0 0 43,252
Long-TermDebtPayable(GeneralObligation,Revenue,Other) 511 0TotalLong-TermLiabilities 0
ReservedFundBalance 714 152,965 2,375,067 535,546 833,740UnreservedFundBalance 730 12,018,083 6,340,504InvestmentinGeneralFixedAssets 67,294,590
TotalLiabilitiesandFundBalance 27,492,935 3,787,796 0 936,089 1,464,299 0 6,352,177 0 0 43,252 67,294,590 0
ASSETS(EnterWholeDollars)
CURRENTASSETS(100)
CAPITALASSETS(200)
CURRENTLIABILITIES(400)
LONG-TERMLIABILITIES(500)
Page 7 BASIC FINANCIAL STATEMENTSTATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER
SOURCES (USES) AND CHANGES IN FUND BALANCEALL FUNDS - FOR THE YEAR ENDING JUNE 30, 2018
Page 7
Print Date: 3/13/19ISBE AFR Report 2018.xlsm
(10) (20) (30) (40) (50) (60) (70) (80) (90)
Acct# EducationalOperations&Maintenance
DebtServices TransportationMunicipalRetirement/
SocialSecurityCapitalProjects WorkingCash Tort FirePrevention&Safety
LOCALSOURCES 1000 30,518,922 2,833,670 0 803,243 1,274,877 0 76,390 0 0
FLOW-THROUGHRECEIPTS/REVENUESFROMONEDISTRICTTOANOTHERDISTRICT 2000 0 0 0 0
STATESOURCES 3000 1,051,411 0 0 275,898 0 0 0 0 0
FEDERALSOURCES 4000 526,015 0 0 0 0 0 0 0 0TotalDirectReceipts/Revenues 32,096,348 2,833,670 0 1,079,141 1,274,877 0 76,390 0 0
Receipts/Revenuesfor"OnBehalf"Payments2 3998 14,073,844
TotalReceipts/Revenues 46,170,192 2,833,670 0 1,079,141 1,274,877 0 76,390 0 0
Instruction 1000 22,276,068 512,630
SupportServices 2000 7,420,147 2,301,489 1,039,459 588,117 409,725 0 0
CommunityServices 3000 177,755 0 0 23,699
PaymentstoOtherDistricts&GovermentalUnits 4000 3,402,417 0 0 0 0 0 0 0
DebtService 5000 0 0 0 0 0 0 0TotalDirectDisbursements/Expenditures 33,276,387 2,301,489 0 1,039,459 1,124,446 409,725 0 0
Disbursements/Expendituresfor"OnBehalf"Payments2 4180 14,073,844 0 0 0 0 0 0 0
TotalDisbursements/Expenditures 47,350,231 2,301,489 0 1,039,459 1,124,446 409,725 0 0
(1,180,039) 532,181 0 39,682 150,431 (409,725) 76,390 0 0
AbolishmentoftheWorkingCashFund12 7110
AbatementoftheWorkingCashFund12 7110
TransferofWorkingCashFundInterest 7120
TransferAmongFunds 7130
TransferofInterest 7140 409,725TransferfromCapitalProjectFundtoO&MFund 7150
TransferofExcessFirePrevention&SafetyTaxandInterestProceedstoO&MFund4 7160
TransfertoExcessFirePrevention&SafetyBondandInterestProceedstoDebtServiceFund5 7170
PrincipalonBondsSold 7210
PremiumonBondsSold 7220
AccruedInterestonBondsSold 7230
SaleorCompensationforFixedAssets6 7300
TransfertoDebtServicetoPayPrincipalonCapitalLeases 7400 0TransfertoDebtServicetoPayInterestonCapitalLeases 7500 0TransfertoDebtServicetoPayPrincipalonRevenueBonds 7600 0TransfertoDebtServiceFundtoPayInterestonRevenueBonds 7700 0TransfertoCapitalProjectsFund 7800 0ISBELoanProceeds 7900
OtherSourcesNotClassifiedElsewhere 7990
0 0 0 0 0 409,725 0 0 0
AbolishmentorAbatementoftheWorkingCashFund12 8110 0
TransferofWorkingCashFundInterest12 8120 0
TransferAmongFunds 8130
TransferofInterest 8140 409,725TransferfromCapitalProjectFundtoO&MFund 8150 0
TransferofExcessFirePrevention&SafetyTax&InterestProceedstoO&MFund4 8160 0
TransferofExcessFirePrevention&SafetyBondandInterestProceedstoDebtServiceFund5 8170 0
TaxesPledgedtoPayPrincipalonCapitalLeases 8410
Grants/ReimbursementsPledgedtoPayPrincipalonCapitalLeases 8420
OtherRevenuesPledgedtoPayPrincipalonCapitalLeases 8430
FundBalanceTransfersPledgedtoPayPrincipalonCapitalLeases 8440
TaxesPledgedtoPayInterestonCapitalLeases 8510
Grants/ReimbursementsPledgedtoPayInterestonCapitalLeases 8520
OtherRevenuesPledgedtoPayInterestonCapitalLeases 8530
FundBalanceTransfersPledgedtoPayInterestonCapitalLeases 8540
TaxesPledgedtoPayPrincipalonRevenueBonds 8610
Grants/ReimbursementsPledgedtoPayPrincipalonRevenueBonds 8620
OtherRevenuesPledgedtoPayPrincipalonRevenueBonds 8630
FundBalanceTransfersPledgedtoPayPrincipalonRevenueBonds 8640
TaxesPledgedtoPayInterestonRevenueBonds 8710
Grants/ReimbursementsPledgedtoPayInterestonRevenueBonds 8720
Description(EnterWhole
Dollars)
ExcessofDirectReceipts/RevenuesOver(Under)DirectDisbursements/Expenditures3
PERMANENTTRANSFERFROMVARIOUSFUNDS
SALEOFBONDS(7200)
OTHERSOURCESOFFUNDS(7000)
RECEIPTS/REVENUES
DISBURSEMENTS/EXPENDITURES
OTHERSOURCES/USESOFFUNDS
TotalOtherSourcesofFunds
OTHERUSESOFFUNDS(8000)
PERMANENTTRANSFERTOVARIOUSOTHERFUNDS(8100)
Page 8 BASIC FINANCIAL STATEMENTSTATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER
SOURCES (USES) AND CHANGES IN FUND BALANCEALL FUNDS - FOR THE YEAR ENDING JUNE 30, 2018
Page 8
Print Date: 3/13/19ISBE AFR Report 2018.xlsm
(10) (20) (30) (40) (50) (60) (70) (80) (90)
Acct# EducationalOperations&Maintenance
DebtServices TransportationMunicipalRetirement/
SocialSecurityCapitalProjects WorkingCash Tort FirePrevention&Safety
Description(EnterWhole
Dollars)
OtherRevenuesPledgedtoPayInterestonRevenueBonds 8730
FundBalanceTransfersPledgedtoPayInterestonRevenueBonds 8740
TaxesTransferredtoPayforCapitalProjects 8810
Grants/ReimbursementsPledgedtoPayforCapitalProjects 8820
OtherRevenuesPledgedtoPayforCapitalProjects 8830
FundBalanceTransfersPledgedtoPayforCapitalProjects 8840
TransfertoDebtServiceFundtoPayPrincipalonISBELoans 8910
OtherUsesNotClassifiedElsewhere 8990
0 409,725 0 0 0 0 0 0 0
0 (409,725) 0 0 0 409,725 0 0 0
(1,180,039) 122,456 0 39,682 150,431 0 76,390 0 0
FundBalances-July1,2017 13,351,087 2,252,611 495,864 683,309 6,264,114
12,171,048 2,375,067 0 535,546 833,740 0 6,340,504 0 0
TotalOtherUsesofFunds
TotalOtherSources/UsesofFunds
FundBalances-June30,2018
ExcessofReceipts/RevenuesandOtherSourcesofFunds(Over/Under)Expenditures/DisbursementsandOtherUsesofFunds
OtherChangesinFundBalances-Increases(Decreases)(Describe&Itemize)
Page 9 STATEMENT OF REVENUES RECEIVED/REVENUESFOR THE YEAR ENDING JUNE 30, 2018
Page 9
Printed Date: 3/13/19ISBE AFR Report 2018.xlsm
11
22
33445566778899101011111212
131314141515161617171818
1919202021212222232324242525262627272828292930303131323233333434353536363737383839394040
41414242434344444545464647474848494950505151525253535454555556565757585859596060616162626363
6464656566666767
68686969707071717272737374747575
767677777878
AA BB CC DD EE FF GG HH II JJ KK(10) (20) (30) (40) (50) (60) (70) (80) (90)
Acct# EducationalOperations&Maintenance
DebtServices TransportationMunicipal
Retirement/SocialSecurity
CapitalProjects WorkingCash TortFirePrevention&
Safety
RECEIPTS/REVENUESFROMLOCALSOURCES(1000)
ADVALOREMTAXESLEVIEDBYLOCALEDUCATIONAGENCY 1100
DesignatedPurposesLevies(1110-1120)7 28,121,098 2,579,939 726,576 633,836
LeasingPurposesLevy8 1130
SpecialEducationPurposesLevy 1140
FICA/MedicareOnlyPurposesLevies 1150 605,464
AreaVocationalConstructionPurposesLevy 1160
SummerSchoolPurposesLevy 1170
OtherTaxLevies(Describe&Itemize) 1190
TotalAdValoremTaxesLeviedByDistrict 28,121,098 2,579,939 0 726,576 1,239,300 0 0 0 0
PAYMENTSINLIEUOFTAXES 1200
MobileHomePrivilegeTax 1210
PaymentsfromLocalHousingAuthorities 1220
CorporatePersonalPropertyReplacementTaxes9 1230 990,504 25,000
OtherPaymentsinLieuofTaxes(Describe&Itemize) 1290
TotalPaymentsinLieuofTaxes 990,504 0 0 0 25,000 0 0 0 0
TUITION 1300
Regular-TuitionfromPupilsorParents(InState) 1311
Regular-TuitionfromOtherDistricts(InState) 1312
Regular-TuitionfromOtherSources(InState) 1313
Regular-TuitionfromOtherSources(OutofState) 1314
SummerSch-TuitionfromPupilsorParents(InState) 1321 157,826SummerSch-TuitionfromOtherDistricts(InState) 1322
SummerSch-TuitionfromOtherSources(InState) 1323
SummerSch-TuitionfromOtherSources(OutofState) 1324
CTE-TuitionfromPupilsorParents(InState) 1331
CTE-TuitionfromOtherDistricts(InState) 1332
CTE-TuitionfromOtherSources(InState) 1333
CTE-TuitionfromOtherSources(OutofState) 1334
SpecialEd-TuitionfromPupilsorParents(InState) 1341
SpecialEd-TuitionfromOtherDistricts(InState) 1342
SpecialEd-TuitionfromOtherSources(InState) 1343
SpecialEd-TuitionfromOtherSources(OutofState) 1344
Adult-TuitionfromPupilsorParents(InState) 1351
Adult-TuitionfromOtherDistricts(InState) 1352
Adult-TuitionfromOtherSources(InState) 1353
Adult-TuitionfromOtherSources(OutofState) 1354
TotalTuition 157,826
TRANSPORTATIONFEES 1400
Regular-TranspFeesfromPupilsorParents(InState) 1411 48,549Regular-TranspFeesfromOtherDistricts(InState) 1412
Regular-TranspFeesfromOtherSources(InState) 1413
Regular-TranspFeesfromCo-curricularActivities(InState) 1415 20,487RegularTranspFeesfromOtherSources(OutofState) 1416
SummerSch-Transp.FeesfromPupilsorParents(InState) 1421
SummerSch-Transp.FeesfromOtherDistricts(InState) 1422
SummerSch-Transp.FeesfromOtherSources(InState) 1423
SummerSch-Transp.FeesfromOtherSources(OutofState) 1424
CTE-TranspFeesfromPupilsorParents(InState) 1431
CTE-TranspFeesfromOtherDistricts(InState) 1432
CTE-TranspFeesfromOtherSources(InState) 1433
CTE-TranspFeesfromOtherSources(OutofState) 1434
SpecialEd-TranspFeesfromPupilsorParents(InState) 1441
SpecialEd-TranspFeesfromOtherDistricts(InState) 1442
SpecialEd-TranspFeesfromOtherSources(InState) 1443
SpecialEd-TranspFeesfromOtherSources(OutofState) 1444
Adult-TranspFeesfromPupilsorParents(InState) 1451
Adult-TranspFeesfromOtherDistricts(InState) 1452
Adult-TranspFeesfromOtherSources(InState) 1453
Adult-TranspFeesfromOtherSources(OutofState) 1454
TotalTransportationFees 69,036
EARNINGSONINVESTMENTS 1500
InterestonInvestments 1510 199,073 30,171 7,631 10,577 76,390GainorLossonSaleofInvestments 1520
TotalEarningsonInvestments 199,073 30,171 0 7,631 10,577 0 76,390 0 0
FOODSERVICE 1600
SalestoPupils-Lunch 1611 298,493SalestoPupils-Breakfast 1612
SalestoPupils-AlaCarte 1613
SalestoPupils-Other(Describe&Itemize) 1614 8,617SalestoAdults 1620
OtherFoodService(Describe&Itemize) 1690
TotalFoodService 307,110
DISTRICT/SCHOOLACTIVITYINCOME 1700
Admissions-Athletic 1711
Admissions-Other(Describe&Itemize) 1719
Description(EnterWholeDollars)
Page 10 STATEMENT OF REVENUES RECEIVED/REVENUESFOR THE YEAR ENDING JUNE 30, 2018
Page 10
Printed Date: 3/13/19ISBE AFR Report 2018.xlsm
11
22
AA BB CC DD EE FF GG HH II JJ KK(10) (20) (30) (40) (50) (60) (70) (80) (90)
Acct# EducationalOperations&Maintenance
DebtServices TransportationMunicipal
Retirement/SocialSecurity
CapitalProjects WorkingCash TortFirePrevention&
SafetyDescription(EnterWholeDollars)
7979808081818282
83838484858586868787888889899090919192929393
949495959696979798989999100100101101102102103103104104105105106106107107108108109109
110110111111112112113113114114
115115
116116117117118118119119120120121121
122122123123124124125125126126127127128128129129130130131131
132132133133134134135135136136137137138138139139140140
141141142142143143144144145145146146147147148148149149
150150151151152152153153
Fees 1720 110,479BookStoreSales 1730
OtherDistrict/SchoolActivityRevenue(Describe&Itemize) 1790
TotalDistrict/SchoolActivityIncome 110,479 0
TEXTBOOKINCOME 1800
Rentals-RegularTextbooks 1811 212,918Rentals-SummerSchoolTextbooks 1812
Rentals-Adult/ContinuingEducationTextbooks 1813
Rentals-Other(Describe&Itemize) 1819
Sales-RegularTextbooks 1821
Sales-SummerSchoolTextbooks 1822
Sales-Adult/ContinuingEducationTextbooks 1823
Sales-Other(Describe&Itemize) 1829
Other(Describe&Itemize) 1890
TotalTextbookIncome 212,918
OTHERREVENUEFROMLOCALSOURCES 1900
Rentals 1910 215,128ContributionsandDonationsfromPrivateSources 1920 8,432ImpactFeesfromMunicipalorCountyGovernments 1930 419,914ServicesProvidedOtherDistricts 1940
RefundofPriorYears'Expenditures 1950
PaymentsofSurplusMoneysfromTIFDistricts 1960
Drivers'EducationFees 1970
ProceedsfromVendors'Contracts 1980
SchoolFacilityOccupationTaxProceeds 1983
PaymentfromOtherDistricts 1991
SaleofVocationalProjects 1992
OtherLocalFees(Describe&Itemize) 1993
OtherLocalRevenues(Describe&Itemize) 1999
TotalOtherRevenuefromLocalSources 419,914 223,560 0 0 0 0 0 0 0TotalReceipts/RevenuesfromLocalSources 1000 30,518,922 2,833,670 0 803,243 1,274,877 0 76,390 0 0
FLOW-THROUGHRECEIPTS/REVENUESFROMONEDISTRICTTOANOTHERDISTRICT(2000)
Flow-throughRevenuefromStateSources 2100
Flow-throughRevenuefromFederalSources 2200
OtherFlow-Through(Describe&Itemize) 2300
TotalFlow-ThroughReceipts/RevenuesfromOneDistricttoAnotherDistrict 2000 0 0 0 0
RECEIPTS/REVENUESFROMSTATESOURCES(3000)
UNRESTRICTEDGRANTS-IN-AID(3001-3099)
EvidenceBasedFundingFormula(Section18-8.15) 3001 1,048,980GeneralStateAid-HoldHarmless/Supplemental 3002
ReorganizationIncentives(Accounts3005-3021) 3005
OtherUnrestrictedGrants-In-AidfromStateSources(Describe&Itemize) 3099
TotalUnrestrictedGrants-In-Aid 1,048,980 0 0 0 0 0 0 0
RESTRICTEDGRANTS-IN-AID(3100-3900)
SPECIALEDUCATION
SpecialEducation-PrivateFacilityTuition 3100
SpecialEducation-FundingforChildrenRequiringSpEDServices 3105
SpecialEducation-Personnel 3110
SpecialEducation-Orphanage-Individual 3120
SpecialEducation-Orphanage-SummerIndividual 3130
SpecialEducation-SummerSchool 3145
SpecialEducation-Other(Describe&Itemize) 3199
TotalSpecialEducation 0 0 0
CAREERANDTECHNICALEDUCATION(CTE)
CTE-TechnicalEducation-TechPrep 3200
CTE-SecondaryProgramImprovement(CTEI) 3220
CTE-WECEP 3225
CTE-AgricultureEducation 3235
CTE-InstructorPracticum 3240
CTE-StudentOrganizations 3270
CTE-Other(Describe&Itemize) 3299
TotalCareerandTechnicalEducation 0 0 0
BILINGUALEDUCATION
BilingualEd-Downstate-TPIandTBE 3305
BilingualEducationDownstate-TransitionalBilingualEducation 3310
TotalBilingualEd 0 0
StateFreeLunch&Breakfast 3360 25SchoolBreakfastInitiative 3365
DriverEducation 3370
AdultEd(fromICCB) 3410
AdultEd-Other(Describe&Itemize) 3499
TRANSPORTATION
Transportation-RegularandVocational 3500 9,077Transportation-SpecialEducation 3510 266,821Transportation-Other(Describe&Itemize) 3599
Page 11 STATEMENT OF REVENUES RECEIVED/REVENUESFOR THE YEAR ENDING JUNE 30, 2018
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11
22
AA BB CC DD EE FF GG HH II JJ KK(10) (20) (30) (40) (50) (60) (70) (80) (90)
Acct# EducationalOperations&Maintenance
DebtServices TransportationMunicipal
Retirement/SocialSecurity
CapitalProjects WorkingCash TortFirePrevention&
SafetyDescription(EnterWholeDollars)
154154155155156156157157158158159159160160161161162162163163164164165165166166167167168168169169170170171171172172173173
174174175175176176177177178178
179179180180181181182182183183184184
185185186186187187188188189189190190191191
192192193193194194195195196196197197198198199199200200201201
202202203203204204205205206206207207208208209209210210211211
212212213213214214215215216216
217217218218219219220220221221222222223223224224
225225226226227227228228229229
TotalTransportation 0 0 275,898 0
LearningImprovement-ChangeGrants 3610
ScientificLiteracy 3660
TruantAlternative/OptionalEducation 3695
EarlyChildhood-BlockGrant 3705
ReadingImprovementBlockGrant 3715
ReadingImprovementBlockGrant-ReadingRecovery 3720
ContinuedReadingImprovementBlockGrant 3725
ContinuedReadingImprovementBlockGrant(2%SetAside) 3726
ChicagoGeneralEducationBlockGrant 3766
ChicagoEducationalServicesBlockGrant 3767
SchoolSafety&EducationalImprovementBlockGrant 3775
Technology-TechnologyforSuccess 3780
StateCharterSchools 3815
ExtendedLearningOpportunities-SummerBridges 3825
InfrastructureImprovements-Planning/Construction 3920
SchoolInfrastructure-MaintenanceProjects 3925
OtherRestrictedRevenuefromStateSources(Describe&Itemize) 3999 2,4062,431 0 0 275,898 0 0 0 0 0
TotalReceiptsfromStateSources 3000 1,051,411 0 0 275,898 0 0 0 0 0
RECEIPTS/REVENUESFROMFEDERALSOURCES(4000)
FederalImpactAid 4001
OtherUnrestrictedGrants-In-AidReceivedDirectlyfromtheFedGovt(Describe&Itemize) 4009
0 0 0 0 0 0 0 0 0
HeadStart 4045
Construction(ImpactAid) 4050
MAGNET 4060
OtherRestrictedGrants-In-AidReceivedDirectlyfromtheFederalGovt(Describe&Itemize) 4090
0 0 0 0 0 0
TITLEV
TitleV-InnovationandFlexibilityFormula 4100
TitleV-DistrictProjects 4105
TitleV-RuralEducationInitiative(REI) 4107
TitleV-Other(Describe&Itemize) 4199
TotalTitleV 0 0 0 0
FOODSERVICE
BreakfastStart-UpExpansion 4200
NationalSchoolLunchProgram 4210
SpecialMilkProgram 4215 17,904SchoolBreakfastProgram 4220
SummerFoodServiceProgram 4225
ChildAdultCareFoodProgram 4226
FreshFruits&Vegetables 4240
FoodService-Other(Describe&Itemize) 4299
TotalFoodService 17,904 0
TITLEI
TitleI-LowIncome 4300 31,561TitleI-LowIncome-Neglected,Private 4305
TitleI-ComprehensiveSchoolReform 4332
TitleI-ReadingFirst 4334
TitleI-EvenStart 4335
TitleI-ReadingFirstSEAFunds 4337
TitleI-MigrantEducation 4340
TitleI-Other(Describe&Itemize) 4399
TotalTitleI 31,561 0 0 0
TITLEIV
TitleIV-Safe&DrugFreeSchools-Formula 4400
TitleIV-21stCenturyCommLearningCenters 4421
TitleIV-Other(Describe&Itemize) 4499
TotalTitleIV 0 0 0 0
FEDERAL-SPECIALEDUCATION
Fed-SpecEducation-PreschoolFlow-Through 4600 5,935Fed-SpecEducation-PreschoolDiscretionary 4605
Fed-SpecEducation-IDEA-FlowThrough 4620 340,771Fed-SpecEducation-IDEA-Room&Board 4625 37,478Fed-SpecEducation-IDEA-Discretionary 4630
Fed-SpecEducation-IDEA-Other(Describe&Itemize) 4699
TotalFederal-SpecialEducation 384,184 0 0 0
CTE-PERKINS
CTE-Perkins-TitleIIIE-TechPrep 4770
CTE-Other(Describe&Itemize) 4799
TotalCTE-Perkins 0 0 0
Federal-AdultEducation 4810
TotalRestrictedGrants-In-Aid
UNRESTRICTEDGRANTS-IN-AIDRECEIVEDDIRECTLYFROMFEDERALGOVT(4001-4009)
RESTRICTEDGRANTS-IN-AIDRECEIVEDFROMFEDERALGOVTTHRUTHESTATE(4100-4999)
TotalUnrestrictedGrants-In-AidReceivedDirectlyfromtheFederalGovt
TotalRestrictedGrants-In-AidReceivedDirectlyfromFederalGovt
RESTRICTEDGRANTS-IN-AIDRECEIVEDDIRECTLYFROMFEDERALGOVT(4045-4090)
Page 12 STATEMENT OF REVENUES RECEIVED/REVENUESFOR THE YEAR ENDING JUNE 30, 2018
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11
22
AA BB CC DD EE FF GG HH II JJ KK(10) (20) (30) (40) (50) (60) (70) (80) (90)
Acct# EducationalOperations&Maintenance
DebtServices TransportationMunicipal
Retirement/SocialSecurity
CapitalProjects WorkingCash TortFirePrevention&
SafetyDescription(EnterWholeDollars)
230230231231232232233233234234235235236236237237238238239239240240241241242242243243244244245245246246247247248248249249250250251251252252253253254254255255256256257257258258259259260260261261262262263263264264265265266266267267268268269269270270271271272272273273274274275275
ARRA-GeneralStateAid-EducationStabilization 4850
ARRA-TitleI-LowIncome 4851
ARRA-TitleI-Neglected,Private 4852
ARRA-TitleI-Delinquent,Private 4853
ARRA-TitleI-SchoolImprovement(PartA) 4854
ARRA-TitleI-SchoolImprovement(Section1003g) 4855
ARRA-IDEA-PartB-Preschool 4856
ARRA-IDEA-PartB-Flow-Through 4857
ARRA-TitleIID-Technology-Formula 4860
ARRA-TitleIID-Technology-Competitive 4861
ARRA-McKinney-VentoHomelessEducation 4862
ARRA-ChildNutritionEquipmentAssistance 4863
ImpactAidFormulaGrants 4864
ImpactAidCompetitiveGrants 4865
QualifiedZoneAcademyBondTaxCredits 4866
QualifiedSchoolConstructionBondCredits 4867
BuildAmericaBondTaxCredits 4868
BuildAmericaBondInterestReimbursement 4869
ARRA-GeneralStateAid-OtherGovtServicesStabilization 4870
OtherARRAFunds-II 4871
OtherARRAFunds-III 4872
OtherARRAFunds-IV 4873
OtherARRAFunds-V 4874
ARRA-EarlyChildhood 4875
OtherARRAFundsVII 4876
OtherARRAFundsVIII 4877
OtherARRAFundsIX 4878
OtherARRAFundsX 4879
OtherARRAFundsEdJobFundProgram 4880
TotalStimulusPrograms 0 0 0 0 0 0 0 0
RacetotheTopProgram 4901
RacetotheTop-PreschoolExpansionGrant 4902
AdvancedPlacementFee/InternationalBaccalaureate 4904
TitleIII-ImmigrantEducationProgram(IEP) 4905
TitleIII-LanguageInstProgram-LimitedEng(LIPLEP) 4909
Learn&ServeAmerica 4910
McKinneyEducationforHomelessChildren 4920
TitleII-EisenhowerProfessionalDevelopmentFormula 4930
TitleII-TeacherQuality 4932 28,850
FederalCharterSchools 4960
MedicaidMatchingFunds-AdministrativeOutreach 4991 56,950
MedicaidMatchingFunds-Fee-for-ServiceProgram 4992 6,566OtherRestrictedRevenuefromFederalSources(Describe&Itemize) 4999
TotalRestrictedGrants-In-AidReceivedfromtheFederalGovtThrutheState 526,015 0 0 0 0 0 0 0
TotalReceipts/RevenuesfromFederalSources 4000 526,015 0 0 0 0 0 0 0 0
TotalDirectReceipts/Revenues 32,096,348 2,833,670 0 1,079,141 1,274,877 0 76,390 0 0
Page 15 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUALFOR THE YEAR ENDING JUNE 30, 2018
Page 15
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(100) (200) (300) (400) (500) (600) (700) (800) (900)
Funct# Salaries EmployeeBenefits PurchasedServicesSupplies&Materials
CapitalOutlay OtherObjectsNon-Capitalized
EquipmentTerminationBenefits
Total Budget
INSTRUCTION(ED) 1000
RegularPrograms 1100 13,365,202 2,754,085 342,902 500,227 299,965 17,262,381 17,219,506
TuitionPaymenttoCharterSchools 1115 0
Pre-KPrograms 1125 0
SpecialEducationPrograms(Functions1200-1220) 1200 1,994,118 492,177 3,088 36,003 2,525,386 2,560,546
SpecialEducationProgramsPre-K 1225 285,035 64,902 559 9,352 359,848 338,857
RemedialandSupplementalProgramsK-12 1250 0
RemedialandSupplementalProgramsPre-K 1275 0
Adult/ContinuingEducationPrograms 1300 0
CTEPrograms 1400 0
InterscholasticPrograms 1500 915,740 134,335 11,038 8,432 2,990 1,072,535 1,100,925
SummerSchoolPrograms 1600 142,119 1,713 10,955 154,787 160,100
GiftedPrograms 1650 340,359 55,306 3,659 605 654 400,583 397,092
Driver'sEducationPrograms 1700 0
BilingualPrograms 1800 411,922 76,261 6,621 5,744 500,548 515,403
TruantAlternative&OptionalPrograms 1900 0
Pre-KPrograms-PrivateTuition 1910 0
RegularK-12Programs-PrivateTuition 1911 0
SpecialEducationProgramsK-12-PrivateTuition 1912 0
SpecialEducationProgramsPre-K-Tuition 1913 0Remedial/SupplementalProgramsK-12-PrivateTuition 1914 0Remedial/SupplementalProgramsPre-K-PrivateTuition 1915 0
Adult/ContinuingEducationPrograms-PrivateTuition 1916 0
CTEPrograms-PrivateTuition 1917 0
InterscholasticPrograms-PrivateTuition 1918 0
SummerSchoolPrograms-PrivateTuition 1919 0
GiftedPrograms-PrivateTuition 1920 0
BilingualPrograms-PrivateTuition 1921 0
TruantsAlternative/OptionalEdProgms-PrivateTuition 1922 0
TotalInstruction10 1000 17,454,495 3,578,779 364,779 538,403 0 36,003 303,609 0 22,276,068 22,292,429
SUPPORTSERVICES(ED) 2000
SUPPORTSERVICES-PUPILS
Attendance&SocialWorkServices 2110 521,751 151,477 38,509 27,863 7,484 747,084 750,300
GuidanceServices 2120 520,581 75,868 1,326 597,775 583,950
HealthServices 2130 299,890 25,157 898 6,182 332,127 331,575
PsychologicalServices 2140 382,383 47,043 9,701 439,127 434,300
SpeechPathology&AudiologyServices 2150 0
OtherSupportServices-Pupils(Describe&Itemize) 2190 103,243 10,506 1,121 14,115 128,985 138,450TotalSupportServices-Pupils 2100 1,827,848 310,051 39,407 46,193 0 0 21,599 0 2,245,098 2,238,575
SUPPORTSERVICES-INSTRUCTIONALSTAFF
ImprovementofInstructionServices 2210 234,412 110,343 169,608 7,946 1,869 524,178 567,054
EducationalMediaServices 2220 449,527 82,168 37,021 59,893 10,067 638,676 655,300
Assessment&Testing 2230 28,100 28,100 35,500TotalSupportServices-InstructionalStaff 2200 683,939 192,511 234,729 67,839 0 0 11,936 0 1,190,954 1,257,854
SUPPORTSERVICES-GENERALADMINISTRATION
BoardofEducationServices 2310 144,481 4,526 2,250 151,257 192,445
ExecutiveAdministrationServices 2320 569,433 155,577 53,046 2,052 7,592 10,179 2,039 799,918 786,091
SpecialAreaAdministrationServices 2330 0
TortImmunityServices2360-2370 0
TotalSupportServices-GeneralAdministration 2300 569,433 155,577 197,527 6,578 7,592 12,429 2,039 0 951,175 978,536
SUPPORTSERVICES-SCHOOLADMINISTRATION
OfficeofthePrincipalServices 2410 1,614,054 270,131 3,159 2,384 1,112 2,969 1,893,809 1,879,853OtherSupportServices-SchoolAdmin(Describe&Itemize) 2490 0TotalSupportServices-SchoolAdministration 2400 1,614,054 270,131 3,159 2,384 0 1,112 2,969 0 1,893,809 1,879,853
SUPPORTSERVICES-BUSINESS
DirectionofBusinessSupportServices 2510 343,586 87,889 153,264 4,636 874 590,249 590,512FiscalServices 2520 59,417 10,654 5 70,076 69,840Operation&MaintenanceofPlantServices 2540 0PupilTransportationServices 2550 0FoodServices 2560 318,103 20,949 339,052 330,500InternalServices 2570 0TotalSupportServices-Business 2500 403,003 98,543 471,367 25,590 0 874 0 0 999,377 990,852
SUPPORTSERVICES-CENTRAL
DirectionofCentralSupportServices 2610 0Planning,Research,Development,&EvaluationServices 2620 0InformationServices 2630 71,916 13,416 12,362 1,411 1,317 100,422 98,835StaffServices 2640 0DataProcessingServices 2660 39,312 39,312 46,345TotalSupportServices-Central 2600 71,916 13,416 51,674 1,411 0 1,317 0 0 139,734 145,180
OtherSupportServices(Describe&Itemize) 2900 0TotalSupportServices 2000 5,170,193 1,040,229 997,863 149,995 7,592 15,732 38,543 0 7,420,147 7,490,850
Description(EnterWholeDollars)
10-EDUCATIONALFUND(ED)
Page 16 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUALFOR THE YEAR ENDING JUNE 30, 2018
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(100) (200) (300) (400) (500) (600) (700) (800) (900)
Funct# Salaries EmployeeBenefits PurchasedServicesSupplies&Materials
CapitalOutlay OtherObjectsNon-Capitalized
EquipmentTerminationBenefits
Total BudgetDescription(EnterWholeDollars)
COMMUNITYSERVICES(ED) 3000 156,783 8,794 6,578 5,600 177,755 183,604
PAYMENTSTOOTHERDISTRICTS&GOVTUNITS(ED) 4000
PAYMENTSTOOTHERGOVTUNITS(IN-STATE)
PaymentsforRegularPrograms 4110 0
PaymentsforSpecialEducationPrograms 4120 335,027 3,067,390 3,402,417 2,959,730
PaymentsforAdult/ContinuingEducationPrograms 4130 0
PaymentsforCTEPrograms 4140 0
PaymentsforCommunityCollegePrograms 4170 0OtherPaymentstoIn-StateGovt.Units(Describe&Itemize) 4190 0
TotalPaymentstoOtherGovtUnits(In-State) 4100 335,027 3,067,390 3,402,417 2,959,730
PaymentsforRegularPrograms-Tuition 4210 0
PaymentsforSpecialEducationPrograms-Tuition 4220 0
PaymentsforAdult/ContinuingEducationPrograms-Tuition 4230 0
PaymentsforCTEPrograms-Tuition 4240 0
PaymentsforCommunityCollegePrograms-Tuition 4270 0
PaymentsforOtherPrograms-Tuition 4280 0
OtherPaymentstoIn-StateGovtUnits 4290 0
TotalPaymentstoOtherGovtUnits-Tuition(InState) 4200 0 0 0
PaymentsforRegularPrograms-Transfers 4310 0
PaymentsforSpecialEducationPrograms-Transfers 4320 0
PaymentsforAdult/ContinuingEdPrograms-Transfers 4330 0
PaymentsforCTEPrograms-Transfers 4340 0
PaymentsforCommunityCollegeProgram-Transfers 4370 0
PaymentsforOtherPrograms-Transfers 4380 0
OtherPaymentstoIn-StateGovtUnits-Transfers 4390 0
TotalPaymentstoOtherGovtUnits-Transfers(In-State) 4300 0 0 0 0
PaymentstoOtherGovtUnits(Out-of-State) 4400 0
TotalPaymentstoOtherGovtUnits 4000 335,027 3,067,390 3,402,417 2,959,730
DEBTSERVICES(ED) 5000
DEBTSERVICES-INTERESTONSHORT-TERMDEBT
TaxAnticipationWarrants 5110 0
TaxAnticipationNotes 5120 0CorporatePersonalProp.Repl.TaxAnticipationNotes 5130 0
StateAidAnticipationCertificates 5140 0
OtherInterestonShort-TermDebt 5150 0TotalInterestonShort-TermDebt 5100 0 0 0
DebtServices-InterestonLong-TermDebt 5200 0
TotalDebtServices 5000 0 0 0
PROVISIONSFORCONTINGENCIES(ED) 6000 500,000TotalDirectDisbursements/Expenditures 22,781,471 4,627,802 1,704,247 693,998 7,592 3,119,125 342,152 0 33,276,387 33,426,613
(1,180,039)
SUPPORTSERVICES(O&M) 2000
SUPPORTSERVICES-PUPILS
OtherSupportServices-Pupils(Describe&Itemize) 2190 0
SUPPORTSERVICES-BUSINESS
DirectionofBusinessSupportServices 2510 0
FacilitiesAcquisition&ConstructionServices 2530 0
Operation&MaintenanceofPlantServices 2540 1,114,627 195,656 545,297 405,973 18,000 21,936 2,301,489 2,458,341
PupilTransportationServices 2550 0
FoodServices 2560 0
TotalSupportServices-Business 2500 1,114,627 195,656 545,297 405,973 18,000 0 21,936 0 2,301,489 2,458,341
OtherSupportServices(Describe&Itemize) 2900 0TotalSupportServices 2000 1,114,627 195,656 545,297 405,973 18,000 0 21,936 0 2,301,489 2,458,341
COMMUNITYSERVICES(O&M) 3000 0
PAYMENTSTOOTHERDIST&GOVTUNITS(O&M) 4000
PAYMENTSTOOTHERGOVTUNITS(IN-STATE)
PaymentsforRegularPrograms 4110 0
PaymentsforSpecialEducationPrograms 4120 0
PaymentsforCTEPrograms 4140 0OtherPaymentstoIn-StateGovt.Units(Describe&Itemize) 4190 0TotalPaymentstoOtherGovt.Units(In-State) 4100 0 0 0 0
PaymentstoOtherGovt.Units(OutofState) 4400 0
TotalPaymentstoOtherGovtUnits 4000 0 0 0 0
DEBTSERVICES(O&M) 5000
DEBTSERVICES-INTERESTONSHORT-TERMDEBT
TaxAnticipationWarrants 5110 0
TaxAnticipationNotes 5120 0CorporatePersonalProp.Repl.TaxAnticipationNotes 5130 0
StateAidAnticipationCertificates 5140 0OtherInterestonShort-TermDebt(Describe&Itemize) 5150 0
20-OPERATIONS&MAINTENANCEFUND(O&M)
Excess(Deficiency)ofReceipts/RevenuesOverDisbursements/Expenditures
Page 17 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUALFOR THE YEAR ENDING JUNE 30, 2018
Page 17
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(100) (200) (300) (400) (500) (600) (700) (800) (900)
Funct# Salaries EmployeeBenefits PurchasedServicesSupplies&Materials
CapitalOutlay OtherObjectsNon-Capitalized
EquipmentTerminationBenefits
Total BudgetDescription(EnterWholeDollars)
TotalDebtService-InterestonShort-TermDebt 5100 0 0 0
DEBTSERVICE-INTERSTONLONG-TERMDEBT 5200 0TotalDebtServices 5000 0 0 0
PROVISIONSFORCONTINGENCIES(O&M) 6000 250,0001,114,627 195,656 545,297 405,973 18,000 0 21,936 0 2,301,489 2,708,341
532,181
PAYMENTSTOOTHERDIST&GOVTUNITS(DS) 4000
PAYMENTSTOOTHERDIST&GOVTUNITS(In-State)
PaymentsforRegularPrograms 4110 0PaymentsforSpecialEducationPrograms 4120 0OtherPaymentstoIn-StateGovtUnits(Describe&Itemize) 4190 0
TotalPaymentstoOtherDistricts&GovtUnits(In-State) 4000 0 0 0
DEBTSERVICES(DS) 5000
DEBTSERVICES-INTERESTONSHORT-TERMDEBT
TaxAnticipationWarrants 5110 0
TaxAnticipationNotes 5120 0CorporatePersonalProp.Repl.TaxAnticipationNotes 5130 0
StateAidAnticipationCertificates 5140 0OtherInterestonShort-TermDebt(Describe&Itemize) 5150 0
TotalDebtServices-InterestOnShort-TermDebt 5100 0 0 0
DEBTSERVICES-INTERESTONLONG-TERMDEBT 5200 0
DEBTSERVICES-PAYMENTSOFPRINCIPALONLONG-TERMDEBT(Lease/Purchase
PrincipalRetired)11
5300
0
DEBTSERVICES-OTHER(Describe&Itemize) 5400 0TotalDebtServices 5000 0 0 0 0
PROVISIONFORCONTINGENCIES(DS) 6000
TotalDisbursements/Expenditures 0 0 0 0
0
40-TRANSPORTATIONFUND(TR)
SUPPORTSERVICES(TR)
SUPPORTSERVICES-PUPILS
OtherSupportServices-Pupils(Describe&Itemize) 2190 0
SUPPORTSERVICES-BUSINESS
PupilTransportationServices 2550 1,039,459 1,039,459 1,081,910OtherSupportServices(Describe&Itemize) 2900 0
TotalSupportServices 2000 0 0 1,039,459 0 0 0 0 0 1,039,459 1,081,910
COMMUNITYSERVICES(TR) 3000 0
PAYMENTSTOOTHERDIST&GOVTUNITS(TR) 4000
PAYMENTSTOOTHERGOVTUNITS(IN-STATE)
PaymentsforRegularPrograms 4110 0
PaymentsforSpecialEducationPrograms 4120 0
PaymentsforAdult/ContinuingEducationPrograms 4130 0
PaymentsforCTEPrograms 4140 0
PaymentsforCommunityCollegePrograms 4170 0OtherPaymentstoIn-StateGovt.Units(Describe&Itemize) 4190 0TotalPaymentstoOtherGovt.Units(In-State) 4100 0 0 0 0
PAYMENTSTOOTHERGOVTUNITS(OUT-OF-STATE) 4400 0TotalPaymentstoOtherGovtUnits 4000 0 0 0 0
DEBTSERVICES(TR) 5000
DEBTSERVICE-INTERESTONSHORT-TERMDEBT
TaxAnticipationWarrants 5110 0
TaxAnticipationNotes 5120 0CorporatePersonalProp.Repl.TaxAnticipationNotes 5130 0
StateAidAnticipationCertificates 5140 0
OtherInterestonShort-TermDebt(Describe&Itemize) 5150 0
TotalDebtServices-InterestOnShort-TermDebt 5100 0 0 0
DEBTSERVICES-INTERESTONLONG-TERMDEBT 5200 0DEBTSERVICE-PAYMENTSOFPRINCIPALONLONG-TERMDEBT(Lease/Purchase
PrincipalRetired)11
5300
0
DEBTSERVICES-OTHER(Describe&Itemize) 5400 0TotalDebtServices 5000 0 0 0
PROVISIONFORCONTINGENCIES(TR) 6000
TotalDisbursements/Expenditures 0 0 1,039,459 0 0 0 0 0 1,039,459 1,081,910
39,682
INSTRUCTION(MR/SS) 1000
RegularPrograms 1100 368,435 368,435 407,000
30-DEBTSERVICES(DS)
TotalDirectDisbursements/Expenditures
Excess(Deficiency)ofReceipts/Revenues/OverDisbursements/Expenditures
50-MUNICIPALRETIREMENT/SOCIALSECURITYFUND(MR/SS)
Excess(Deficiency)ofReceipts/RevenuesOverDisbursements/Expenditures
Excess(Deficiency)ofReceipts/RevenuesOverDisbursements/Expenditures
Page 18 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUALFOR THE YEAR ENDING JUNE 30, 2018
Page 18
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(100) (200) (300) (400) (500) (600) (700) (800) (900)
Funct# Salaries EmployeeBenefits PurchasedServicesSupplies&Materials
CapitalOutlay OtherObjectsNon-Capitalized
EquipmentTerminationBenefits
Total BudgetDescription(EnterWholeDollars)
Pre-KPrograms 1125 0
SpecialEducationPrograms(Functions1200-1220) 1200 94,429 94,429 95,100
SpecialEducationPrograms-Pre-K 1225 14,970 14,970 14,100
RemedialandSupplementalPrograms-K-12 1250 0
RemedialandSupplementalPrograms-Pre-K 1275 0
Adult/ContinuingEducationPrograms 1300 0
CTEPrograms 1400 0
InterscholasticPrograms 1500 18,298 18,298 17,700
SummerSchoolPrograms 1600 6,254 6,254 5,600
GiftedPrograms 1650 4,639 4,639 4,600
Driver'sEducationPrograms 1700 0
BilingualPrograms 1800 5,605 5,605 6,700
Truants'Alternative&OptionalPrograms 1900 0TotalInstruction 1000 512,630 512,630 550,800
SUPPORTSERVICES(MR/SS) 2000
SUPPORTSERVICES-PUPILS
Attendance&SocialWorkServices 2110 17,983 17,983 16,800
GuidanceServices 2120 7,255 7,255 7,200
HealthServices 2130 36,506 36,506 39,700
PsychologicalServices 2140 5,425 5,425 5,500
SpeechPathology&AudiologyServices 2150 0
OtherSupportServices-Pupils(Describe&Itemize) 2190 19,063 19,063 23,400TotalSupportServices-Pupils 2100 86,232 86,232 92,600
SUPPORTSERVICES-INSTRUCTIONALSTAFF
ImprovementofInstructionServices 2210 3,717 3,717 3,800
EducationalMediaServices 2220 19,866 19,866 20,800
Assessment&Testing 2230 0TotalSupportServices-InstructionalStaff 2200 23,583 23,583 24,600
SUPPORTSERVICES-GENERALADMINISTRATION
BoardofEducationServices 2310 0
ExecutiveAdministrationServices 2320 43,847 43,847 46,600
ServiceAreaAdministrativeServices 2330 0
ClaimsPaidfromSelfInsuranceFund 2361 0
Workers'CompensationorWorkers'OccupationDiseaseActsPymts 2362 0
UnemploymentInsurancePymts 2363 0
InsurancePayments(RegularorSelf-Insurance) 2364 0
RiskManagementandClaimsServicesPayments 2365 0
JudgmentandSettlements 2366 0Educational,Inspectional,SupervisoryServicesRelatedtoLossPreventionorReduction
23670
ReciprocalInsurancePayments 2368 0
LegalServices 2369 0TotalSupportServices-GeneralAdministration 2300 43,847 43,847 46,600
SUPPORTSERVICES-SCHOOLADMINISTRATION
OfficeofthePrincipalServices 2410 148,420 148,420 144,800OtherSupportServices-SchoolAdministration(Describe&Itemize) 2490 0TotalSupportServices-SchoolAdministration 2400 148,420 148,420 144,800
SUPPORTSERVICES-BUSINESS
DirectionofBusinessSupportServices 2510 38,363 38,363 39,700
FiscalServices 2520 11,543 11,543 12,300
FacilitiesAcquisition&ConstructionServices 2530 0
Operation&MaintenanceofPlantServices 2540 222,425 222,425 238,000
PupilTransportationServices 2550 0
FoodServices 2560 0
InternalServices 2570 0TotalSupportServices-Business 2500 272,331 272,331 290,000
SUPPORTSERVICES-CENTRAL
DirectionofCentralSupportServices 2610 0
Planning,Research,Development,&EvaluationServices 2620 0InformationServices 2630 13,704 13,704 14,500
StaffServices 2640 0
DataProcessingServices 2660 0TotalSupportServices-Central 2600 13,704 13,704 14,500
OtherSupportServices(Describe&Itemize) 2900 0TotalSupportServices 2000 588,117 588,117 613,100
COMMUNITYSERVICES(MR/SS) 3000 23,699 23,699 27,400
PAYMENTSTOOTHERDIST&GOVTUNITS(MR/SS) 4000
PaymentsforRegularPrograms 4110 0
PaymentsforSpecialEducationPrograms 4120 0
PaymentsforCTEPrograms 4140 0TotalPaymentstoOtherGovtUnits 4000 0 0 0
DEBTSERVICES(MR/SS) 5000
DEBTSERVICE-INTERESTONSHORT-TERMDEBT
Page 19 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUALFOR THE YEAR ENDING JUNE 30, 2018
Page 19
Print Date: 3/13/19ISBE AFR Report 2018.xlsm
(100) (200) (300) (400) (500) (600) (700) (800) (900)
Funct# Salaries EmployeeBenefits PurchasedServicesSupplies&Materials
CapitalOutlay OtherObjectsNon-Capitalized
EquipmentTerminationBenefits
Total BudgetDescription(EnterWholeDollars)
TaxAnticipationWarrants 5110 0
TaxAnticipationNotes 5120 0CorporatePersonalProp.Repl.TaxAnticipationNotes 5130 0
StateAidAnticipationCertificates 5140 0
Other(Describe&Itemize) 5150 0TotalDebtServices-Interest 5000 0 0 0
PROVISIONFORCONTINGENCIES(MR/SS) 6000
1,124,446 0 1,124,446 1,191,300
150,431
SUPPORTSERVICES(CP) 2000
SUPPORTSERVICES-BUSINESS
FacilitiesAcquisitionandConstructionServices 2530 228,621 181,104 409,725 544,900OtherSupportServices(Describe&Itemize) 2900 0TotalSupportServices 2000 0 0 228,621 0 181,104 0 0 0 409,725 544,900
PAYMENTSTOOTHERDIST&GOVTUNITS(CP) 4000
PAYMENTSTOOTHERGOVTUNITS(In-State)
PaymentstoRegularPrograms(In-State) 4110 0
PaymentsforSpecialEducationPrograms 4120 0
PaymentsforCTEPrograms 4140 0OtherPaymentstoIn-StateGovt.Units(Describe&Itemize) 4190 0TotalPaymentstoOtherGovtUnits 4000 0 0 0 0
PROVISIONFORCONTINGENCIES(S&C/CI) 6000 6,5000 0 228,621 0 181,104 0 0 0 409,725 551,400
(409,725)
SUPPORTSERVICES-GENERALADMINISTRATION
ClaimsPaidfromSelfInsuranceFund 2361 0
Workers'CompensationorWorkers'OccupationDiseaseActsPymts 2362 0
UnemploymentInsurancePayments 2363 0
InsurancePayments(RegularorSelf-Insurance) 2364 0
RiskManagementandClaimsServicesPayments 2365 0
JudgmentandSettlements 2366 0Educational,Inspectional,SupervisoryServicesRelatedtoLossPreventionorReduction
23670
ReciprocalInsurancePayments 2368 0
LegalServices 2369 0
PropertyInsurance(Buildings&Grounds) 2371 0
VehicleInsurance(Transporation) 2372 0TotalSupportServices-GeneralAdministration 2000 0 0 0 0 0 0 0 0 0 0
PAYMENTSTOOTHERDIST&GOVTUNITS(TF) 4000
PaymentsforRegularPrograms 4110 0PaymentsforSpecialEducationPrograms 4120 0TotalPaymentstoOtherDist&GovtUnits 4000 0 0 0
DEBTSERVICES(TF) 5000
DEBTSERVICES-INTERESTONSHORT-TERMDEBT
TaxAnticipationWarrants 5110 0CorporatePersonalProp.Repl.TaxAnticipationNotes 5130 0
OtherInterestorShort-TermDebt 5150 0
TotalDebtServices-InterestonShort-TermDebt 5000 0 0 0
PROVISIONSFORCONTINGENCIES(TF) 6000
TotalDisbursements/Expenditures 0 0 0 0 0 0 0 0 0 0
0
SUPPORTSERVICES(FP&S) 2000
SUPPORTSERVICES-BUSINESS
FacilitiesAcquisition&ConstructionServices 2530 0
Operation&MaintenanceofPlantServices 2540 0TotalSupportServices-Business 2500 0 0 0 0 0 0 0 0 0 0
OtherSupportServices(Describe&Itemize) 2900 0TotalSupportServices 2000 0 0 0 0 0 0 0 0 0 0
PAYMENTSTOOTHERDIST&GOVTUNITS(FP&S) 4000
PaymentstoRegularPrograms 4110 0PaymentstoSpecialEducationPrograms 4120 0OtherPaymentstoIn-StateGovt.Units(Describe&Itemize) 4190 0TotalPaymentstoOtherGovtUnits 4000 0 0 0
DEBTSERVICES(FP&S) 5000
DEBTSERVICES-INTERESTONSHORT-TERMDEBT
TaxAnticipationWarrants 5110 0
90-FIREPREVENTION&SAFETYFUND(FP&S)
60-CAPITALPROJECTS(CP)
Excess(Deficiency)ofReceipts/RevenuesOverDisbursements/Expenditures
Excess(Deficiency)ofReceipts/RevenuesOverDisbursements/Expenditures
TotalDisbursements/Expenditures
TotalDisbursements/Expenditures
70-WORKINGCASH(WC)
80-TORTFUND(TF)
Excess(Deficiency)ofReceipts/RevenuesOverDisbursements/Expenditures
Page 20 STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUALFOR THE YEAR ENDING JUNE 30, 2018
Page 20
Print Date: 3/13/19ISBE AFR Report 2018.xlsm
(100) (200) (300) (400) (500) (600) (700) (800) (900)
Funct# Salaries EmployeeBenefits PurchasedServicesSupplies&Materials
CapitalOutlay OtherObjectsNon-Capitalized
EquipmentTerminationBenefits
Total BudgetDescription(EnterWholeDollars)
OtherInterestonShort-TermDebt(Describe&Itemize) 5150 0TotalDebtService-InterestonShort-TermDebt 5100 0 0 0
DEBTSERVICES-INTERESTONLONG-TERMDEBT 5200 0
DebtService-PaymentsofPrincipalonLong-TermDebt15(Lease/Purchase
PrincipalRetired)
5300
0TotalDebtService 5000 0 0 0
PROVISIONFORCONTINGENCIES(FP&S) 6000
TotalDisbursements/Expenditures 0 0 0 0 0 0 0 0 0 0
0Excess(Deficiency)ofReceipts/RevenuesOverDisbursements/Expenditures
Page 23 Page 23
Print Date: 3/13/19ISBE AFR Report 2018.xlsm
SCHEDULEOFADVALOREMTAXRECEIPTS
TaxesReceived7-1-17thru6-30-18(from2016Levy&Prior
Levies)*
TaxesReceived(fromthe2017Levy)
TaxesReceived(from2016&PriorLevies)
TotalEstimatedTaxes(fromthe2017Levy)
EstimatedTaxesDue(fromthe2017Levy)
(ColumnB-C) (ColumnE-C)
Educational 28,121,098 15,362,499 12,758,599 29,832,719 14,470,220Operations&Maintenance 2,579,939 1,395,527 1,184,412 2,710,000 1,314,473DebtServices** 0 0 0Transportation 726,576 391,366 335,210 760,000 368,634MunicipalRetirement 633,836 332,146 301,690 645,000 312,854CapitalImprovements 0 0 0WorkingCash 0 0 0
TortImmunity 0 0 0
FirePrevention&Safety 0 0 0LeasingLevy 0 0 0SpecialEducation 0 0 0AreaVocationalConstruction 0 0 0SocialSecurity/MedicareOnly 605,464 337,295 268,169 655,000 317,705SummerSchool 0 0 0Other(Describe&Itemize) 0 0 0Totals 32,666,913 17,818,833 14,848,080 34,602,719 16,783,886
*TheformulasincolumnBareunprotectedtobeoveriddenwhenreportingonaACCRUALbasis.
**Alltaxreceiptsfordebtservicepaymentsonbondsmustberecordedonline6(DebtServices).
Description(EnterWholeDollars)
Page 24 Page 24
Print Date: 3/13/19 ISBE AFR Report 2018.xlsm
OutstandingBeginningJuly1,2017
IssuedJuly1,2017thruJune30,2018
RetiredJuly1,2017thruJune
30,2018
OutstandingEndingJune30,2018
0
EducationalFund 0Operations&MaintenanceFund 0DebtServices-Construction 0DebtServices-WorkingCash 0DebtServices-RefundingBonds 0TransportationFund 0MunicipalRetirement/SocialSecurityFund 0FirePrevention&SafetyFund 0Other-(Describe&Itemize) 0
0 0 0 0
0000
0 0 0 0
0
0
0
IdentificationorNameofIssueDateofIssue(mm/dd/yy)
AmountofOriginalIssue TypeofIssue* OutstandingBeginningJuly1,2017
IssuedJuly1,2017thruJune
30,2018
Anydifferences(DescribedandItemize)
RetiredJuly1,2017thruJune
30,2018
OutstandingEndingJune30,2018
AmounttobeProvidedforPaymentonLong-TermDebt
000000000000000000
0 0 0 0 0 0 0
•Eachtypeofdebtissuedmustbeidentifiedseparatelywiththeamount:
1.WorkingCashFundBonds 7.Other2.FundingBonds 5.TortJudgmentBonds 8.Other3.RefundingBonds 6.BuildingBonds 9.Other
OTHERSHORT-TERMBORROWING
TotalOtherShort-TermBorrowing(Describe&Itemize)
SCHEDULEOFSHORT-TERMDEBT
TAXANTICIPATIONNOTES(TAN)
Description(EnterWholeDollars)
TotalCPPRTNotes
TAXANTICIPATIONWARRANTS(TAW)
TotalTAWs
CORPORATEPERSONALPROPERTYREPLACEMENTTAXANTICIPATIONNOTES(CPPRT)
4.FirePrevent,Safety,EnvironmentalandEnergyBonds
EducationalFund
Operations&MaintenanceFund
FirePrevention&SafetyFund
Other-(Describe&Itemize)
TotalTANs
TEACHERS'/EMPLOYEES'ORDERS(T/EO)
TotalT/EOs(Educational,Operations&Maintenance,&TransportationFunds)
SCHEDULEOFLONG-TERMDEBT
GENERALSTATE-AIDANTICIPATIONCERTIFICATES(GSAAC)
TotalGSAACs(AllFunds)
Page 25 Schedule of Restricted Local Tax Levies and Selected Revenues Sources Schedule of Tort Immunity Expenditures
Page 25
Print Date: 3/13/19 ISBE AFR Report 2018.xlsm
AccountNo TortImmunitya SpecialEducation
AreaVocationalConstruction
SchoolFacilityOccupation
Taxesb DriverEducation
10,20,40or50-1100
EarningsonInvestments 10,20,40,50or60-1500
Drivers'EducationFees 10-1970
SchoolFacilityOccupationTaxProceeds 30or60-1983
DriverEducation 10or20-3370
--
10,20,40or60-7200
0 0 0 0 0
10or50-1000
20or60-2530
10,20,40-2360-2370
30-5200
30-5300
30-5400
0
--
0 0 0 0 0
0 0 0 0 0
ReservedFundBalance 714
UnreservedFundBalance 730 0 0 0 0 0
SCHEDULEOFTORTIMMUNITYEXPENDITURESa
Yes No Hastheentityestablishedaninsurancereservepursuantto745ILCS10/9-103?
Ifyes,listintheaggregatethefollowing: TotalClaimsPayments:
TotalReserveRemaining:
Inthefollowingcategories,listallotherTortImmunityexpendituresnotincludedinline30above.Entertotaldollaramountforeachcategory.
Expenditures:
Workers'CompensationActand/orWorkers'OccupationalDiseaseAct
UnemploymentInsuranceAct
Insurance(RegularorSelf-Insurance)
RiskManagementandClaimsService
Judgments/Settlements
ReciprocalInsurancePayments(InsuranceCode72,76,and81)
LegalServices
PrincipalandInterestonTortBonds
a SchedulesforTortImmunityaretobecompletedonlyifexpenditureshavebeenreportedinanyfundotherthantheTortImmunityFund(80)duringthefiscalyearasaresultofexisting(restricted)fundbalances
inthoseotherfundsthatarebeingspentdown.CellG6aboveshouldincludeinterestearningsonlyfromtheserestrictedtortimmunitymoniesandonlyifreportedinafundotherthanTortImmunityFund(80).
b 55ILCS5/5-1006.7
Educational,Inspectional,SupervisoryServicesRelatedtoLossPreventionand/orReduction
Description(EnterWholeDollars)
CashBasisFundBalanceasofJuly1,2017
RECEIPTS:
DISBURSEMENTS:
DebtServices-InterestonLong-TermDebt
TotalReceipts
TotalDebtServices
TotalDisbursements
EndingCashBasisFundBalanceasofJune30,2018
DEBTSERVICE
SCHEDULEOFRESTRICTEDLOCALTAXLEVIESANDSELECTEDREVENUESOURCES
AdValoremTaxesReceivedbyDistrict
SaleofBonds
OtherReceipts(Describe&Itemize)
Instruction
FacilitiesAcquisition&ConstructionServices
TortImmunityServices
OtherDisbursements(Describe&Itemize)
DebtServices-PrincipalPaymentsonLong-TermDebt(Lease/PurchasePrincipalRetired)
DebtServicesOther(Describe&Itemize)
Page 26 Page 26
Print Date: 3/13/19ISBE AFR Report 2018.xlsm
DescriptionofAssets(EnterWholeDollars)
Acct#Cost
BeginningJuly1,2017
Add:AdditionsJuly1,2017thruJune
30,2018
Less:DeletionsJuly1,2017thruJune302018
CostEndingJune30,2018
LifeInYears
AccumulatedDepreciation
BeginningJuly1,2017
Add:DepreciationAllowable
July1,2017thruJune30,2018
Less:DepreciationDeletions
July1,2017thruJune30,2018
AccumulatedDepreciationEnding
June30,2018
EndingBalanceUndepreciatedJune30,2018
WorksofArt&HistoricalTreasures 210 0 0 0
Land 220
Non-DepreciableLand 221 678,040 678,040 678,040
DepreciableLand 222 0 50 0 0
Buildings 230
PermanentBuildings 231 55,491,685 79,700 55,571,385 50 20,541,423 1,284,506 21,825,929 33,745,456
TemporaryBuildings 232 0 20 0 0
ImprovementsOtherthanBuildings(Infrastructure)
240793,484 793,484
20602,088 13,601 615,689 177,795
CapitalizedEquipment 250
10YrSchedule 251 10,124,685 49,570 10,174,255 10 7,901,344 426,957 8,328,301 1,845,954
5YrSchedule 252 0 5 0 0
3YrSchedule 253 0 3 0 0
ConstructioninProgress 260 77,426 77,426 -- 77,426
TotalCapitalAssets 200 67,087,894 206,696 0 67,294,590 29,044,855 1,725,064 0 30,769,919 36,524,671
Non-CapitalizedEquipment 700 364,088 10 36,409
AllowableDepreciation 1,761,473
SCHEDULEOFCAPITALOUTLAYANDDEPRECIATION
Page 27 Page 27
Print Date: 3/13/19ISBE AFR Report 2018.xlsm
Fund Sheet,Row ACCOUNTNO-TITLE Amount
EXPENDITURES:ED Expenditures15-22,L114 TotalExpenditures $ 33,276,387O&M Expenditures15-22,L151 TotalExpenditures 2,301,489DS Expenditures15-22,L174 TotalExpenditures 0TR Expenditures15-22,L210 TotalExpenditures 1,039,459MR/SS Expenditures15-22,L295 TotalExpenditures 1,124,446TORT Expenditures15-22,L342 TotalExpenditures 0
TotalExpenditures $ 37,741,781
LESSRECEIPTS/REVENUESORDISBURSEMENTS/EXPENDITURESNOTAPPLICABLETOTHEREGULARK-12PROGRAM:
TR Revenues9-14,L43,ColF 1412 Regular-TranspFeesfromOtherDistricts(InState) $ 0TR Revenues9-14,L47,ColF 1421 SummerSch-Transp.FeesfromPupilsorParents(InState) 0TR Revenues9-14,L48,ColF 1422 SummerSch-Transp.FeesfromOtherDistricts(InState) 0TR Revenues9-14,L49,ColF 1423 SummerSch-Transp.FeesfromOtherSources(InState) 0TR Revenues9-14,L50ColF 1424 SummerSch-Transp.FeesfromOtherSources(OutofState) 0TR Revenues9-14,L52,ColF 1432 CTE-TranspFeesfromOtherDistricts(InState) 0TR Revenues9-14,L56,ColF 1442 SpecialEd-TranspFeesfromOtherDistricts(InState) 0TR Revenues9-14,L59,ColF 1451 Adult-TranspFeesfromPupilsorParents(InState) 0TR Revenues9-14,L60,ColF 1452 Adult-TranspFeesfromOtherDistricts(InState) 0TR Revenues9-14,L61,ColF 1453 Adult-TranspFeesfromOtherSources(InState) 0TR Revenues9-14,L62,ColF 1454 Adult-TranspFeesfromOtherSources(OutofState) 0O&M-TR Revenues9-14,L148,ColD&F 3410 AdultEd(fromICCB) 0O&M-TR Revenues9-14,L149,ColD&F 3499 AdultEd-Other(Describe&Itemize) 0O&M-TR Revenues9-14,L218,ColD,F 4600 Fed-SpecEducation-PreschoolFlow-Through 0O&M-TR Revenues9-14,L219,ColD,F 4605 Fed-SpecEducation-PreschoolDiscretionary 0O&M Revenues9-14,L229,ColD 4810 Federal-AdultEducation 0ED Expenditures15-22,L7,ColK-(G+I) 1125 Pre-KPrograms 0ED Expenditures15-22,L9,ColK-(G+I) 1225 SpecialEducationProgramsPre-K 359,848ED Expenditures15-22,L11,ColK-(G+I) 1275 RemedialandSupplementalProgramsPre-K 0ED Expenditures15-22,L12,ColK-(G+I) 1300 Adult/ContinuingEducationPrograms 0ED Expenditures15-22,L15,ColK-(G+I) 1600 SummerSchoolPrograms 154,787ED Expenditures15-22,L20,ColK 1910 Pre-KPrograms-PrivateTuition 0ED Expenditures15-22,L21,ColK 1911 RegularK-12Programs-PrivateTuition 0ED Expenditures15-22,L22,ColK 1912 SpecialEducationProgramsK-12-PrivateTuition 0ED Expenditures15-22,L23,ColK 1913 SpecialEducationProgramsPre-K-Tuition 0ED Expenditures15-22,L24,ColK 1914 Remedial/SupplementalProgramsK-12-PrivateTuition 0ED Expenditures15-22,L25,ColK 1915 Remedial/SupplementalProgramsPre-K-PrivateTuition 0ED Expenditures15-22,L26,ColK 1916 Adult/ContinuingEducationPrograms-PrivateTuition 0ED Expenditures15-22,L27,ColK 1917 CTEPrograms-PrivateTuition 0ED Expenditures15-22,L28,ColK 1918 InterscholasticPrograms-PrivateTuition 0ED Expenditures15-22,L29,ColK 1919 SummerSchoolPrograms-PrivateTuition 0ED Expenditures15-22,L30,ColK 1920 GiftedPrograms-PrivateTuition 0ED Expenditures15-22,L31,ColK 1921 BilingualPrograms-PrivateTuition 0ED Expenditures15-22,L32,ColK 1922 TruantsAlternative/OptionalEdProgms-PrivateTuition 0ED Expenditures15-22,L75,ColK-(G+I) 3000 CommunityServices 177,755ED Expenditures15-22,L102,ColK 4000 TotalPaymentstoOtherGovtUnits 3,402,417ED Expenditures15-22,L114,ColG - CapitalOutlay 7,592ED Expenditures15-22,L114,ColI - Non-CapitalizedEquipment 342,152O&M Expenditures15-22,L130,ColK-(G+I) 3000 CommunityServices 0O&M Expenditures15-22,L139,ColK 4000 TotalPaymentstoOtherGovtUnits 0O&M Expenditures15-22,L151,ColG - CapitalOutlay 18,000O&M Expenditures15-22,L151,ColI - Non-CapitalizedEquipment 21,936DS Expenditures15-22,L160,ColK 4000 PaymentstoOtherDist&GovtUnits 0DS Expenditures15-22,L170,ColK 5300 DebtService-PaymentsofPrincipalonLong-TermDebt 0TR Expenditures15-22,L185,ColK-(G+I) 3000 CommunityServices 0TR Expenditures15-22,L196,ColK 4000 TotalPaymentstoOtherGovtUnits 0TR Expenditures15-22,L206,ColK 5300 DebtService-PaymentsofPrincipalonLong-TermDebt 0TR Expenditures15-22,L210,ColG - CapitalOutlay 0TR Expenditures15-22,L210,ColI - Non-CapitalizedEquipment 0MR/SS Expenditures15-22,L216,ColK 1125 Pre-KPrograms 0MR/SS Expenditures15-22,L218,ColK 1225 SpecialEducationPrograms-Pre-K 14,970MR/SS Expenditures15-22,L220,ColK 1275 RemedialandSupplementalPrograms-Pre-K 0MR/SS Expenditures15-22,L221,ColK 1300 Adult/ContinuingEducationPrograms 0MR/SS Expenditures15-22,L224,ColK 1600 SummerSchoolPrograms 6,254MR/SS Expenditures15-22,L280,ColK 3000 CommunityServices 23,699MR/SS Expenditures15-22,L285,ColK 4000 TotalPaymentstoOtherGovtUnits 0Tort Expenditures15-22,L334,ColK 4000 TotalPaymentstoOtherGovtUnits 0
TotalDeductionsforOEPPComputation(SumofLines18-74) $ 4,529,410
TotalOperatingExpensesRegularK-12(Line14minusLine76) 33,212,371
9MonthADAfromDistrictAverageDailyAttendance/PriorGeneralStateAidInquiry2017-2018 1,694.25EstimatedOEPP(Line77dividedbyLine78) $ 19,602.99
LESSOFFSETTINGRECEIPTS/REVENUES:
TR Revenues9-14,L42,ColF 1411 Regular-TranspFeesfromPupilsorParents(InState) $ 48,549TR Revenues9-14,L44,ColF 1413 Regular-TranspFeesfromOtherSources(InState) 0TR Revenues9-14,L45,ColF 1415 Regular-TranspFeesfromCo-curricularActivities(InState) 20,487TR Revenues9-14,L46,ColF 1416 RegularTranspFeesfromOtherSources(OutofState) 0TR Revenues9-14,L51,ColF 1431 CTE-TranspFeesfromPupilsorParents(InState) 0TR Revenues9-14,L53,ColF 1433 CTE-TranspFeesfromOtherSources(InState) 0TR Revenues9-14,L54,ColF 1434 CTE-TranspFeesfromOtherSources(OutofState) 0TR Revenues9-14,L55,ColF 1441 SpecialEd-TranspFeesfromPupilsorParents(InState) 0TR Revenues9-14,L57,ColF 1443 SpecialEd-TranspFeesfromOtherSources(InState) 0TR Revenues9-14,L58,ColF 1444 SpecialEd-TranspFeesfromOtherSources(OutofState) 0ED Revenues9-14,L75,ColC 1600 TotalFoodService 307,110ED-O&M Revenues9-14,L82,ColC,D 1700 TotalDistrict/SchoolActivityIncome 110,479ED Revenues9-14,L84,ColC 1811 Rentals-RegularTextbooks 212,918ED Revenues9-14,L87,ColC 1819 Rentals-Other(Describe&Itemize) 0ED Revenues9-14,L88,ColC 1821 Sales-RegularTextbooks 0ED Revenues9-14,L91,ColC 1829 Sales-Other(Describe&Itemize) 0ED Revenues9-14,L92,ColC 1890 Other(Describe&Itemize) 0ED-O&M Revenues9-14,L95,ColC,D 1910 Rentals 215,128ED-O&M-TR Revenues9-14,L98,ColC,D,F 1940 ServicesProvidedOtherDistricts 0ED-O&M-DS-TR-MR/SS Revenues9-14,L104,ColC,D,E,F,G 1991 PaymentfromOtherDistricts 0ED Revenues9-14,L106,ColC 1993 OtherLocalFees(Describe&Itemize) 0ED-O&M-TR Revenues9-14,L131,ColC,D,F 3100 TotalSpecialEducation 0ED-O&M-MR/SS Revenues9-14,L140,ColC,D,G 3200 TotalCareerandTechnicalEducation 0ED-MR/SS Revenues9-14,L144,ColC,G 3300 TotalBilingualEd 0ED Revenues9-14,L145,ColC 3360 StateFreeLunch&Breakfast 25ED-O&M-MR/SS Revenues9-14,L146,ColC,D,G 3365 SchoolBreakfastInitiative 0ED-O&M Revenues9-14,L147,ColC,D 3370 DriverEducation 0ED-O&M-TR-MR/SS Revenues9-14,L154,ColC,D,F,G 3500 TotalTransportation 275,898ED Revenues9-14,L155,ColC 3610 LearningImprovement-ChangeGrants 0ED-O&M-TR-MR/SS Revenues9-14,L156,ColC,D,F,G 3660 ScientificLiteracy 0ED-TR-MR/SS Revenues9-14,L157,ColC,F,G 3695 TruantAlternative/OptionalEducation 0ED-TR-MR/SS Revenues9-14,L159,ColC,F,G 3715 ReadingImprovementBlockGrant 0ED-TR-MR/SS Revenues9-14,L160,ColC,F,G 3720 ReadingImprovementBlockGrant-ReadingRecovery 0ED-TR-MR/SS Revenues9-14,L161,ColC,F,G 3725 ContinuedReadingImprovementBlockGrant 0ED-TR-MR/SS Revenues9-14,L162,ColC,F,G 3726 ContinuedReadingImprovementBlockGrant(2%SetAside) 0ED-O&M-TR-MR/SS Revenues9-14,L163,ColC,D,F,G 3766 ChicagoGeneralEducationBlockGrant 0ED-O&M-TR-MR/SS Revenues9-14,L164,ColC,D,F,G 3767 ChicagoEducationalServicesBlockGrant 0ED-O&M-DS-TR-MR/SS Revenues9-14,L165,ColC,D,E,F,G 3775 SchoolSafety&EducationalImprovementBlockGrant 0ED-O&M-DS-TR-MR/SS Revenues9-14,L166,ColC,D,E,F,G 3780 Technology-TechnologyforSuccess 0ED-TR Revenues9-14,L167,ColC,F 3815 StateCharterSchools 0O&M Revenues9-14,L170,ColD 3925 SchoolInfrastructure-MaintenanceProjects 0ED-O&M-DS-TR-MR/SS-Tort Revenues9-14,L171,ColC-G,J 3999 OtherRestrictedRevenuefromStateSources 2,406ED Revenues9-14,L180,ColC 4045 HeadStart(Subtract) 0ED-O&M-TR-MR/SS Revenues9-14,L184,ColC,D,F,G - TotalRestrictedGrants-In-AidReceivedDirectlyfromFederalGovt 0ED-O&M-TR-MR/SS Revenues9-14,L191,ColC,D,F,G 4100 TotalTitleV 0ED-MR/SS Revenues9-14,L201,ColC,G 4200 TotalFoodService 17,904ED-O&M-TR-MR/SS Revenues9-14,L211,ColC,D,F,G 4300 TotalTitleI 31,561ED-O&M-TR-MR/SS Revenues9-14,L216,ColC,D,F,G 4400 TotalTitleIV 0ED-O&M-TR-MR/SS Revenues9-14,L220,ColC,D,F,G 4620 Fed-SpecEducation-IDEA-FlowThrough 340,771ED-O&M-TR-MR/SS Revenues9-14,L221,ColC,D,F,G 4625 Fed-SpecEducation-IDEA-Room&Board 37,478ED-O&M-TR-MR/SS Revenues9-14,L222,ColC,D,F,G 4630 Fed-SpecEducation-IDEA-Discretionary 0ED-O&M-TR-MR/SS Revenues9-14,L223,ColC,D,F,G 4699 Fed-SpecEducation-IDEA-Other(Describe&Itemize) 0ED-O&M-MR/SS Revenues9-14,L228,ColC,D,G 4700 TotalCTE-Perkins 0ED-O&M-DS-TR-MR/SS-Tort RevenueAdjustments(C231thruJ258) 4800 TotalARRAProgramAdjustments 0ED Revenues9-14,L260,ColC 4901 RacetotheTop 0ED-O&M-DS-TR-MR/SS-Tort Revenues9-14,L261,ColC-G,J 4902 RacetotheTop-PreschoolExpansionGrant 0ED,O&M,MR/SS Revenues9-14,L262,ColC,D,G 4904 AdvancedPlacementFee/InternationalBaccalaureate 0ED-TR-MR/SS Revenues9-14,L263,ColC,F,G 4905 TitleIII-ImmigrantEducationProgram(IEP) 0ED-TR-MR/SS Revenues9-14,L264,ColC,F,G 4909 TitleIII-LanguageInstProgram-LimitedEng(LIPLEP) 0ED-TR-MR/SS Revenues9-14,L265,ColC,F,G 4910 Learn&ServeAmerica 0ED-O&M-TR-MR/SS Revenues9-14,L266,ColC,D,F,G 4920 McKinneyEducationforHomelessChildren 0ED-O&M-TR-MR/SS Revenues9-14,L267,ColC,D,F,G 4930 TitleII-EisenhowerProfessionalDevelopmentFormula 0ED-O&M-TR-MR/SS Revenues9-14,L268,ColC,D,F,G 4932 TitleII-TeacherQuality 28,850ED-O&M-TR-MR/SS Revenues9-14,L269,ColC,D,F,G 4960 FederalCharterSchools 0ED-O&M-TR-MR/SS Revenues9-14,L270,ColC,D,F,G 4991 MedicaidMatchingFunds-AdministrativeOutreach 56,950ED-O&M-TR-MR/SS Revenues9-14,L271,ColC,D,F,G 4992 MedicaidMatchingFunds-Fee-for-ServiceProgram 6,566ED-O&M-TR-MR/SS Revenues9-14,L272,ColC,D,F,G 4999 OtherRestrictedRevenuefromFederalSources(Describe&Itemize) 0ED-TR-MR/SS Revenues(PartofEBFPayment) 3100 SpecialEducationContributionsfromEBFFunds**ED-MR/SS Revenues(PartofEBFPayment) 3300 EnglishLearning(Bilingual)ContributionsfromEBFFunds***
TotalDeductionsforPCTCComputationLine84throughLine174 $ 1,713,080NetOperatingExpenseforTuitionComputation(Line77minusLine176) 31,499,291
TotalDepreciationAllowance(frompage26,Line18,ColI) 1,761,473TotalAllowanceforPCTCComputation(Line177plusLine178) 33,260,764
9MonthADAfromDistrictAverageDailyAttendance/PriorGeneralStateAidInquiry2017-2018 1,694.25TotalEstimatedPCTC(Line179dividedbyLine180) *$ 19,631.56
*ThetotalOEPP/PCTCmaychangebasedonthedataprovided.ThefinalamountswillbecalculatedbyISBE
**Gotothelinkbelow:Under"What'sNew!"select"FY2018SpecialEducationFundingAllocationCalculationDetails."OpenexcelfileandusetheamountincolumnWfortheselecteddistrict.
***FollowthesameinstructionsasaboveexceptunderWhat'sNew,select"FY2018EnglishLearnerEducationFundingAllocationCalculationDetails",andusecolumnUfortheselecteddistrict.
EvidenceBasedFundingLink: https://www.isbe.net/Pages/ebfdistribution.aspx
OPERATINGEXPENSEPERPUPIL
ESTIMATEDOPERATINGEXPENSEPERPUPIL(OEPP)/PERCAPITATUITIONCHARGE(PCTC)COMPUTATIONS(2017-2018)
PERCAPITATUITIONCHARGE
Thisscheduleiscompletedforschooldistrictsonly.
Page 30ESTIMATED INDIRECT COST DATA
Page 30
Print Date: 3/13/19ISBE AFR Report 2018.xlsm
ESTIMATEDINDIRECTCOSTRATEDATA
SECTIONIFinancialDataToAssistIndirectCostRateDetermination
(SourcedocumentforthecomputationoftheIndirectCostRateisfoundinthe"Expenditures15-22"tab.)
SupportServices-DirectCosts(1-2000)and(5-2000)DirectionofBusinessSupportServices(1-2510)and(5-2510)
FiscalServices(1-2520)and(5-2520)
OperationandMaintenanceofPlantServices(1,2,and5-2540)
FoodServices(1-2560)Mustbelessthan(P16,ColE-F,L63)
InternalServices(1-2570)and(5-2570)
StaffServices(1-2640)and(5-2640)
DataProcessingServices(1-2660)and(5-2660)
SECTIONIIEstimatedIndirectCostRateforFederalPrograms
RestrictedProgram UnrestrictedProgram
Function IndirectCosts DirectCosts IndirectCosts DirectCosts
Instruction 1000 22,485,089 22,485,089SupportServices:
Pupil 2100 2,309,731 2,309,731InstructionalStaff 2200 1,202,601 1,202,601GeneralAdmin. 2300 985,391 985,391SchoolAdmin 2400 2,039,260 2,039,260
Business:
DirectionofBusinessSpt.Srv. 2510 628,612 0 628,612 0FiscalServices 2520 81,619 0 81,619 0Oper.&Maint.PlantServices 2540 2,483,978 2,483,978 0PupilTransportation 2550 1,039,459 1,039,459FoodServices 2560 339,052 339,052InternalServices 2570 0 0 0 0
Central:
DirectionofCentralSpt.Srv. 2610 0 0Plan,Rsrch,Dvlp,Eval.Srv. 2620 0 0InformationServices 2630 114,126 114,126StaffServices 2640 0 0 0 0DataProcessingServices 2660 39,312 0 39,312 0
Other: 2900 0 0CommunityServices 3000 201,454 201,454ContractsPaidinCYovertheallowedamountforICRcalculation(frompage29) 0 0
Total 749,543 33,200,141 3,233,521 30,716,163
UnrestrictedRate
TotalIndirectCosts: 749,543 TotalIndirectcosts: 3,233,521TotalDirectCosts: 33,200,141 TotalDirectCosts: 30,716,163
= 2.26% = 10.53%
ALLOBJECTSEXCLUDECAPITALOUTLAY.Withtheexceptionofline11,enterthedisbursements/expendituresincludedwithinthefollowingfunctionschargeddirectlytoandreimbursedfromfederalgrantprograms.Also,includeallamountspaidtoorforotheremployeeswithineachfunctionthatworkwithspecificfederalgrantprogramsinthesamecapacityasthosechargedtoandreimbursedfromthesamefederalgrantprograms.Forexample,ifadistrictreceivedfundingforaTitleIclerk,allothersalariesforTitleIclerksperforminglikedutiesinthatfunctionmustbeincluded.Includeanybenefitsand/orpurchasedservicespaidonortopersonswhosesalariesareclassifiedasdirectcostsinthefunctionlisted.
RestrictedRate
ValueofCommoditiesReceivedforFiscalYear2018(IncludethevalueofcommoditieswhendeterminingifaSingleAuditisrequired).
Page 31
SchoolCode,Section17-1.1(PublicAct97-0357)FiscalYearEndingJune30,2018
Checkboxifthisscheduleisnotapplicable…………………PriorFiscal
YearCurrentFiscal
YearNextFiscalYear
NameoftheLocalEducationAgency(LEA)ParticipatingintheJointAgreement,CooperativeorSharedService. FALSE
Indicatewithan(X)IfDeficitReductionPlanIsRequiredintheBudget
ServiceorFunction(Checkallthatapply)Barriersto
Implementation (Limittextto200characters,foradditionalspaceuseline33and38)CurriculumPlanning X X N/A NorthfieldHSDistrict225-WorldLanguage,Science 5 5 0CustodialServices 0 0 0EducationalSharedPrograms 0 0 0EmployeeBenefits X X N/A EducationalBenefitCooperativeHealth&Dental 5 5 0EnergyPurchasing 0 0 0FoodServices 0 0 0GrantWriting X X N/A NSSED(NorthernSuburbanSpecialEducationDistrict) 5 5 0GroundsMaintenanceServices X X N/A NorthbrookParkDistrict 5 5 0Insurance X X N/A SuburbanSchoolCooperativeInsurPool 5 5 0InvestmentPools X X N/A PMAISDLAFandNorthfieldTownshipTreasurer 5 5 0LegalServices X X N/A NorthfieldHSDistrict225 5 5 0MaintenanceServices 0 0 0PersonnelRecruitment 0 0 0ProfessionalDevelopment X X N/A NorthfieldTownshipSchoolDistr27,29,30,31,34 5 5 0SharedPersonnel 0 0 0SpecialEducationCooperatives X X N/A NSSED(NorthernSuburbanSpecialEducationDistr),NSSEO 5 5 0
STEM(science,technology,engineeringandmath)ProgramOfferings 0 0 0Supply&EquipmentPurchasing X X N/A USCommunities,NorthfieldTownshipDistricts27,30,31 5 5 0TechnologyServices X X N/A NorthfieldTownshipTechnologyConsortium 5 5 0Transportation X X N/A NorthfieldTownshipDistr27,30,31&NSSEDSpedEdTransp 5 5 0VocationalEducationCooperatives 0 0 0AllOtherJoint/CooperativeAgreements X X N/A NorthbrookParkDistrictjointuseoffacilities 5 5 0Other X X N/A NorthbrookLibrary,NorthbrookPoliceDepartment 5 5 0
65 # 0 130AdditionalspaceforColumn(D)-BarrierstoImplementation:
AdditionalspaceforColumn(E)-NameofLEA:
REPORTONSHAREDSERVICESOROUTSOURCING
Completethefollowingforattemptstoimprovefiscalefficiencythroughsharedservicesoroutsourcingintheprior,currentandnextfiscalyears.
NorthbrookSD280---
Page 32 Page 32
ILLINOISSTATEBOARDOFEDUCATION
SchoolBusinessServicesDivision(N-330)
100NorthFirstStreet
Springfield,IL62777-0001
LIMITATIONOFADMINISTRATIVECOSTSWORKSHEET SchoolDistrictName:
RCDTNumber:
ActualExpenditures,FiscalYear2018 BudgetedExpenditures,FiscalYear2019(10) (20) (10) (20)
Funct.No. EducationalFundOperations&Maintenance
FundTotal EducationalFund
Operations&MaintenanceFund
Total
1. ExecutiveAdministrationServices 2320 799,918 799,918 786,091 786,091
2. SpecialAreaAdministrationServices 2330 0 0 0
3. OtherSupportServices-SchoolAdministration 2490 0 0 0
4. DirectionofBusinessSupportServices 2510 590,249 0 590,249 590,512 590,512
5. InternalServices 2570 0 0 0
6. DirectionofCentralSupportServices 2610 0 0 07.
0 0
8. Totals 1,390,167 0 1,390,167 1,376,603 0 1,376,603
9. -1%
CERTIFICATIONIcertifythattheamountsshownaboveas"ActualExpenditures,FiscalYear2018"agreewiththeamountsonthedistrict'sAnnualFinancialReportforFiscalYear2018.
Ialsocertifythattheamountsshownaboveas"BudgetedExpenditures,FiscalYear2019"agreewiththeamountsonthebudgetadoptedbytheBoardofEducation.
SignatureofSuperintendent
ContactName(forquestions)
Ifline9isgreaterthan5%pleasecheckoneboxbelow.
Thedistrictwillamendtheirbudgettobecomeincompliancewiththelimitation.BudgetamendmentsmustbeadoptednolaterthanJune30.
TheDistrictisrankedbyISBEinthelowest25thpercentileoflikedistrictsinadministrativeexpendituresperstudent(4thquartile)andwillwaivethelimitationbyboardaction,subsequenttoapublichearing.WaiverresolutionmustbeadoptednolaterthanJune30.
ThedistrictisunabletowaivethelimitationbyboardactionandwillberequestingawaiverfromtheGeneralAssemblypursuanttotheproceduresinChapter105ILCS5/2-3.25g.WaiverapplicationsmustbepostmarkedbyAugust15,2018toensureinclusionintheFall2018reportorpostmarkedbyJanuary15,2019toensureinclusionintheSpring2019report.Informationonthewaiverprocesscanbefoundathttps://www.isbe.net/Pages/Waivers.aspx
NorthbrookSD28(Section17-1.5oftheSchoolCode) ---
Description
Deduct-EarlyRetirementorotherpensionobligationsrequiredbystatelawandincludedabove.
PercentIncrease(Decrease)forFY2019(Budgeted)overFY2018(Actual)
Date
ContactTelephoneNumber
Page 33 Page 33
Thispageisprovidedfordetaileditemizationsasrequestedwithinthebodyofthereport.TypeBelow.
1.
2.
3.
4.
Page 33 Page 33
NorthbrookSD28
---
Page 34 Page 34
Reference Pages.
1 Do not enter negative numbers. Reports with negative numbers will be returned for correction.2 GASB Statement No. 24; Accounting and Financial Reporting for Certain Grants and Other Financial Assistance. The "On Behalf of" Payments should only be reflected on this page.3 Equals Line 8 minus Line 174 May require notification to the county clerk to abate an equal amount from taxes next extended. Refer to Section 17-2.11 for the applicable provisions and other "limited" transfer
authority to O&M through June 30, 20135 Requires notification to the county clerk to abate an equal amount from taxes next extended. See Section 10-22.14
6 Use of proceeds from the sale of school sites buildings, or other real estate is limited. See Sections 5-22 and 10-22.8 of the School Code.7 Include revenue accounts 1110 through 1115, 1117, 1118 & 1120. Include taxes for bonds sold that are in addition to those identified separately.8 Educational Fund (10) - Computer Technology only.9 Corporate personal property replacement tax revenue must be first applied to the Municipal Retirement/Social Security Fund to replace tax revenue lost due to the abolition of the
corporate personal property tax (30 ILCS 115/12). This provision does not apply to taxes levied for Medicare-Only purposes.10 Include only tuition payments made to private facilities. See Function 4200 or 4400 for public facility disbursements/expenditures.11 Payment towards the retirement of lease/purchase agreements or bonded/other indebtedness (principal only) otherwise reported within the fund―e.g. alternate revenue bonds(
Describe & Itemize).12 Only abolishment of Working Cash Fund must transfer its funds directly to the Educational Fund upon adoption of a resolution and at the close of the
current school Year (see 105 ILCS 5/20-8 for further explanation)Only abatement of working cash fund can transfer its funds to any fund in most need of money (see 105 ILCS 5/20-10 for further explanation)
Page 35 Page 35
[Pleaseinsertfilesabove]
Instructionstoinsertworddocorpdffiles:Choose:Insert-Select:Object-SelectCreateNewtab-SelectfiletypeAdobeAcrobatorMicrosoftWordDocument-SelectCreatefromFiletab-SelectBrowse-Selectfilethatyouwanttoembed-CheckDisplayasicon-SelectOK.
Note:Ifyouhavetroubleinsertingpdffiles,submitasaseparateattachmentsandtheywillbeinsertedforyou.
Page 36 Page 36
DescriptionEDUCATIONALFUND(10)
OPERATIONS&MAINTENANCE
FUND(20)TRANSPORTATIONFUND(40)
WORKINGCASHFUND(70)
TOTAL
DirectRevenues 32,096,348 2,833,670 1,079,141 76,390 36,085,549
DirectExpenditures 33,276,387 2,301,489 1,039,459 36,617,335
Difference (1,180,039) 532,181 39,682 76,390 (531,786)
FundBalance-June30,2018 12,171,048 2,375,067 535,546 6,340,504 21,422,165
DEFICITANNUALFINANCIALREPORT(AFR)SUMMARYINFORMATIONProvisionsperIllinoisSchoolCode,Section17-1(105ILCS5/17-1)
Unbalanced-however,adeficitreductionplanisnotrequiredatthistime.
Instructions:IftheAnnualFinancialReport(AFR)reflectsthata"deficitreductionplan"isrequiredascalculatedbelow,thentheschooldistrictistocompletethe"deficitreductionplan"intheannualbudgetandsubmittheplantoIllinoisStateBoardofEducation(ISBE)within30daysafteracceptingtheauditreport.ThismayrequiretheFY2019annualbudgettobeamendedtoincludea"deficitreductionplan"andnarrative.
The"deficitreductionplan"isdevelopedusingISBEguidelinesandisincludedintheSchoolDistrictBudgetForm50-36,beginningwithpage20.Aplanisrequiredwhentheoperatingfundslistedbelowresultindirectrevenues(cellF6)beinglessthandirectexpenditures(cellf7)byanamountequaltoorgreaterthanone-third(1/3)oftheendingfundbalance(cellf9).Thatis,iftheendingfundbalanceislessthanthreetimesthedeficitspending,thedistrictmustadoptandsubmitanoriginalbudget/amendedbudgetwithISBEthatprovidesa"deficitreductionplan"tobalancetheshortfallwithinthenextthreeyears.
DEFICITAFRSUMMARYINFORMATION-OperatingFundsOnly(AllAFRpagesmustbecompletedtogeneratethefollowingcalculation)
•IftheFY2019schooldistrictbudgetalreadyrequiresadeficitreductionplan,andonewassubmitted,anupdated(amended)budgetisnotrequired.
•IftheAnnualFinancialReportrequiresadeficitreductonplaneventhoughtheFY2019budgetdoesnot,acompleteddeficitreductionplanisstillrequired.
School No: ISBE AFR Report 2018.xlsm
Allentriesmustbalancewithintheindividualfundstatementsandschedulesasinstructedbelow.Anyerrormessagesleftunresolvedbelow,willbereturnedtotheauditorforcorrection.
1. Theauditor'sOpinionandNotestotheFinancialStatementsandtheCorrectiveActionPlan(s)onLEAletterheadareembeddedinthe"Opinion-Notes34"tab.2. StudentActivityFunds,ConvenienceAccounts,andotheragencyfundsareincluded,ifapplicable.
3.
explanationsareincludedforallcheckeditemsatthebottomofpage2.
4. AllOtheraccountsandfunctionslabeled"(describe&itemize)areproperlynotedonthe"Itemization33"tab.
5. Inallfunds,FunctionNo.2900doesnotincludeWorker'sCompensationorUnemploymentInsurance.
6. Tuitionpaidtoanotherschooldistrictortoajointagreement(instate)iscodedtoFunction4200,andOtherObjects(600).
7. BusinessManager/BookkeeperCostsarechargedtotheproperFunction(No.2510/2520).
8. IfdistrictissubjecttoPTELLontab"AudQuest2",line21besuretochecktheboxandentertheeffectivedate.
9. Allentrieswereenteredtothenearestwholedollaramount.
Thefollowingassuresthatvariousentriesareinbalance.AnyoutofbalanceconditionisfollowedbyanerrormessageinREDandmustberesolvedbeforesubmittingtoISBE.OneormoreerrorsdetectedmaycausethisAFRtobereturnedforcorrectionsandresubmission.Ifimpossibleforentriestobalancepleaseexplainontheitemizationpage.
Description: ErrorMessage1.2.
WhatBasisofAccountingisused? ACCRUAL
Accountingforlatepayments(AuditQuestionnaireSectionD) OK
AreFederalExpendituresgreaterthan$750,000? OK
IsallSingleAuditinformationcompletedandenclosed? OK
IsBudgetDeficitReductionPlanRequired? Deficitreductionplanisnotrequired.
3. Page3:FinancialInformationmustbecompleted.SectionA:Taxratesarenotenteredinthefollowingformat:[1.50shouldbe.0150].Pleaseenterwiththecorrectdecimalpoint. OK
SectionD:Checkaorbthatagreeswiththeschooldistricttype. OK
4. Page5:CellsC4:L4Acct111-115-CashBalancescannotbenegative.Fund(10)ED:Cashbalancescannotbenegative. OK
Fund(20)O&M:Cashbalancescannotbenegative. OK
Fund(30)DS:Cashbalancescannotbenegative. OK
Fund(40)TR:Cashbalancescannotbenegative. OK
Fund(50)MR/SS:Cashbalancescannotbenegative. OK
Fund(60)CP:Cashbalancescannotbenegative. OK
Fund(70)WC:Cashbalancescannotbenegative. OK
Fund(80)Tort:Cashbalancescannotbenegative. OK
Fund(90)FP&S:Cashbalancescannotbenegative. OK
5.Fund10,CellC13must=CellC41. OK
Fund20,CellD13must=CellD41. OK
Fund30,CellE13must=CellE41. OK
Fund40,CellF13must=CellF41. OK
Fund50,CellG13must=CellG41. OK
Fund60,CellH13must=CellH41. OK
Fund70,CellI13must=CellI41. OK
Fund80,CellJ13must=CellJ41. OK
Fund90,CellK13must=CellK41. OK
AgencyFund,CellL13must=CellL41. OK
GeneralFixedAssets,CellM23must=CellM41. OK
GeneralLong-TermDebt,CellN23must=CellN41. OK
6.Fund10,CellsC38+C39must=CellC81. OK
Fund20,CellsD38+D39must=CellD81. OK
Fund30,CellsE38+E39must=CellE81 OK
Fund40,CellsF38+F39must=CellF81. OK
Fund50,CellsG38+G39must=CellG81. OK
Fund60,CellsH38+H39must=CellH81. OK
Fund70,CellsI38+I39must=CellI81. OK
Fund80,CellsJ38+J39must=CellJ81. OK
Fund90,CellsK38+K39must=CellK81. OK
8. Page24:ScheduleofLong-TermDebtmust=Pages5,8&18:BasicFinancialStatements.Note:ExplainanyunreconcilabledifferencesintheItemizationsheet.
TotalLong-TermDebtIssued(P24,CellF49)must=PrincipalonLong-TermDebtSold(P8,CellsC33:K33). OK
TotalLong-TermDebt(Principal)Retired(P18,CellsH170)must=DebtService-Long-TermDebt(Principal)Retired(P24,CellsH49). OK
9.Acct7130-TransferAmongFunds,CellsC27:K27must=Acct8130TransferAmongFunds,CellsC49:K49 OK
Acct7140-TransferofInterest,CellsC28:K28must=Acct8140TransferofInterest,CellsC50:K50. OK
Acct7900-ISBELoanProceeds(CellsC42:K42)must=Acct8910-TransferstoDebtServiceFundtoPayPrincipalonISBELoans(CellsC74:K74)
OK
10. RestrictedTaxLeviesPage25,Line25must=ReservedFundBalance,Pages5&6,Line38.ReservedFundBalance,Page5,CellsC38:H38mustbe=>ReserveFundBalanceCellG25:K25. OK
UnreservedFundBalance,Page5,CellsC39:H39mustbe>0 OK
11. Page5:"Onbehalf"paymentstotheEducationalFundFund(10)ED:Account3998,cellC9mustbeenteredorExplainwhythisiszero. OK
12. Page27:The9MonthADAmustbeenteredonLine78. OK
13. Page29:ContractsPaidinCurrentYear(CY)MUSTbecompleted.Pleasereturntopage29andaddallcurrentyearcontracts. PLEASEENTERCONTRACTSPAIDINCURRENTYEAR.
14. Page31:SHAREDOUTSOURCEDSERVICES,Completed. OK
15. Page32:LIMITATIONOFADMINISTRATIVECOST,BudgetInformationmustbecompletedandsubmittedtoISBE. OK
AuditChecklist
BalancingSchedule
CheckthisSectionforErrorMessages
Page5:SumofReserved&UnreservedFundBalancemust=Page8,EndingFundBalance.
Page7&8:OtherSourcesofFunds(L24:L42)must=OtherUsesofFunds(P8,L46:L59).
Allauditquestionsonpage2areansweredappropriatlybycheckingallthatapply.ThispagemustalsobecertifiedwiththesignatureoftheCPAfirm.Commentsand
TheSingleAuditrelateddocumentsmustbecompletedandattached.CoverPage:TheAccountingBasismustbeCashorAccrual.
Page5&6:TotalCurrent&CapitalAssetsmust=TotalLiabilities&FundBalance.
Page 37 Page 37
DISTRICT/JOINTAGREEMENTNAME RCDTNUMBER CPAFIRM9-DIGITSTATEREGISTRATIONNUMBER
ADMINISTRATIVEAGENTIFJOINTAGREEMENT(asapplicable) NAMEANDADDRESSOFAUDITFIRM
ADDRESSOFAUDITEDENTITY
NAMEOFAUDITSUPERVISOR
CPAFIRMTELEPHONENUMBER FAXNUMBER
THEFOLLOWINGINFORMATIONMUSTBEINCLUDEDINTHESINGLEAUDITREPORT:
AcopyoftheCPAfirm'smostrecentpeerreviewreportandacceptanceletterhasbeensubmittedtoISBE(eitherwiththeauditorunderseparatecover).
FinancialStatementsincludingfootnotes(Title2CFR§200.510(a))
ScheduleofExpendituresofFederalAwardsincludingfootnotes(Title2CFR§200.510(b))
IndependentAuditor'sReportontheFinancialStatements(Title2CFR§200.515(a))
IndependentAuditor'sReportonInternalControlOverFinancialReportingandComplianceBasedonanAuditofFinancialStatementsPerformedinAccordancewithGovernmentAuditingStandards(Title2CFR§200.515(b))
IndependentAuditor'sReportonComplianceforEachMajorFederalProgramandonInternalControlOverComplianceRequiredbyUniformGuidance(Title2CFR§200.515(c))
ScheduleofFindingsandQuestionedCosts(Title2CFR§200.515(d))
ANNUALFEDERALFINANCIALCOMPLIANCEREPORT(COVERSHEET)
E-MAILADDRESS:
MattBeran1475MapleAvenueNorthbrook
Naperville668NRiverRoad
(Streetand/orP.O.Box,City,State,ZipCode)
YearEndingJune30,2018
NorthbrookSD28
630-393-1483 630-393-2516
60062
DISTRICT/JOINTAGREEMENT
065-033233
Lauterbach&Amen,LLP
Page 37 Page 37
SummaryScheduleofPriorAuditFindings(Title2CFR§200.511(b))
CorrectiveActionPlanonLEAletterhead(Title2CFR§200.511(c))
THEFOLLOWINGINFORMATIONISHIGHLYRECOMMENDEDTOBEINCLUDED:
ACopyoftheFederalDataCollectionForm(Title2CFR§200.512(b))
ACopyofeachManagementLetter
Note:IFTHEPAPERCOPYOFTHEAFRISNOTTHESAMEASTHEELECTRONICVERSION,[email protected]
Page 38 Page 38
ThefollowingchecklistisOPTIONAL;itisnotarequiredformforcompletionofSingleAuditinformation.ThepurposeofthechecklististoassistindeterminingifappropriateinformationhasbeencorrectlycompletedwithintheAnnualFinancialReport(AFR).ThisisnotacompletelistingofallSingleAuditrequirements,buthighlightssomeofthemorecommonerrorsfoundduringISBEreviews.
GENERALINFORMATION
1. SignedanddatedcopiesofauditopinionlettershavebeenincludedwithauditpackagesubmittedtoISBE.
2. AllopinionlettersusethemostcurrentauditlanguageandformattingasmandatedinSAS115/SAS117andotherpronouncements.
3. ALLSingleAuditformswithintheAFRExcelworkbookhavebeencompleted,whereappropriate.-Forthoseformsthatarenotapplicable,"N/A"orsimilarlanguagehasbeenindicated.
4. ALLFederalrevenuesreportedinFRISReport0053(SummaryofPayments)areaccountedforintheScheduleofExpendituresofFederalAwards(SEFA).
5. FederalrevenuesreportedontheAFRreconciletoFederalrevenuesreportedontheSEFA.-Verifyorreconcileonreconciliationworksheet.
6. Thetotalvalueofnon-cashCOMMODITIEShasbeenincludedwithintheAFRontheINDIRECTCOSTSpage(ICRComputation29)onLine11.ItshouldnotbeincludedintheStatementofRevenuesReceived(REVENUES9-14)withintheAFRAccounts4210-4299.Thoseaccountsarespecificcashprograms,notnon-cashassistancesuchasCOMMODITIES.
7. Completeauditpackage(DataCollectionForm,auditreports,etc.)hasbeensubmittedelectronicallytotheFederalAuditClearinghousehttps://harvester.census.gov/facweb/Default.aspx
SCHEDULEOFEXPENDITURESOFFEDERALAWARDS
8. Allprioryear'sprojectsareincludedandreconciledtofinalFRISreportamounts.-Includingreceipt/revenueandexpenditure/disbursementamounts.
9. Allcurrentyear'sprojectsareincludedandreconciledtomostrecentFRISreportfiled.-Includingreceipt/revenueandexpenditure/disbursementamounts.
10. DifferencesinreportedspendingamountsontheSEFAandthefinalFRISreportsshouldbedetailedand/ordocumentedinafinding,-discrepanciesshouldbereportedasQuestionedCosts.
11. ThetotalamountprovidedtosubrecipientsfromeachFederalprogramisincluded.
12. Prior-yearandCurrent-yearChildNutritionPrograms(CNP)areincludedontheSEFA(withprior-yearprogramshowingtotalcashreceived):ProjectyearrunsfromOctober1toSeptember30,soprojectswillcrossfiscalyear;Thismeansthatauditedyearrevenueswillincludefundsfromboththeprioryearandcurrentyearprojects.
13. EachCNPprojectshouldbereportedonaseparateline(onelineperprojectyearperprogram).
14. TotalCNPRevenueamountsareconsistentwithgrantamountsawardedbyISBEforeachprogrambyprojectyear.
15. TotalCNPExpenditureamountsareconsistentwithgrantamountsawardedbyISBEforeachprogrambyprojectyear.
16. ExceptionsshouldresultinafindingwithQuestionedCosts.
17. Thetotalvalueofnon-cashCOMMODITIEShasbeenreportedontheSEFA(CFDA10.555).-Thevalueisdeterminedfromthefollowing,witheachitemonaseparateline:*Non-CashCommodities:MonthlyCommoditiesBulletinforApril(FromtheIllinoisCommoditiesSystemaccessedthroughISBEwebsite)Totalcommodities=APALAllocated+BPALAllocated+ProcessingDeductions+TotalBonusAllocated
NorthbrookSD28
0---
SINGLEAUDITINFORMATIONCHECKLIST
Page 38 Page 38
NorthbrookSD28
0---
SINGLEAUDITINFORMATIONCHECKLIST
VerifyNon-CashCommoditiesamountonISBEwebsite:https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*Non-CashCommodities:Commoditiesinformationfornon-cashitemsreceivedthroughOtherFoodServicesDistrictsshouldtrackseparatelythroughyear;nospecificreportavailablefromISBEVerifyNon-CashCommoditiesamountthroughOtherFoodServicesonISBEwebsite:
https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*DepartmentofDefenseFreshFruitsandVegetables(Districtshouldtrackthroughyear)-ThetwocommodityprogramsshouldbereportedonseparatelinesontheSEFA.VerifyNon-CashCommoditiesamountthroughDoDFreshFruitsandVegetablesonISBEwebsite:
https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*AmountsverifiedforFreshFruitsandVegetablescashgrantprogram(ISBEcode4240)CFDAnumber:10.582
18. TOTALShavebeencalculatedforFederalrevenueandexpenditureamounts(Columntotals).
19. ObligationsandEncumbrancesareincludedwhereappropriate.
20. FINALSTATUSamountsarecalculated,whereappropriate.
21. MedicaidFee-for-Servicefunds,E-RatereimbursementsandBuildAmericaBondinterestsubsidieshavenotbeenincludedontheSEFA.
22. Allprogramstested(notjustTypeAprograms)areindicatedbyeitheran*or(M)ontheSEFA.
23. NOTESTOTHESEFAwithintheAFRExcelworkbook(SEFANOTES)havebeencompleted.Including,butnotlimitedto:
24. BasisofAccounting
25. NameofEntity
26. TypeofFinancialStatements
27. Subrecipientinformation(Mark"N/A"ifnotapplicable)*ARRAfundsarelistedseparatelyfrom"regular"Federalawards
SUMMARYOFAUDITOR'SRESULTS/FINDINGS/CORRECTIVEACTIONPLAN
28. AuditopinionsexpressedinopinionlettersmatchopinionsreportedinSummary.
29. AllSummaryofAuditorResultsquestionshavebeenanswered.
30. Alltestedprogramsandamountsarelisted.
31. Correcttestingthresholdhasbeenentered.(Title2CFR§200.518)
Findingshavebeenfilledoutcompletelyandcorrectly(ifnone,mark"N/A").
32. FinancialStatementand/orFederalAwardFindingsinformationhasbeencompletelyfilledoutforeachfinding,withfindingnumbersincorrectformat.
33. FindingcompletedforeachSignificantDeficiencyandforeachMaterialWeaknessnotedinopinionletters.
34. SeparatefindingforeachFederalprogram(i.e.,don'treportsamefindingformultipleprogramsononesheet).
35. Separatefindingsheetforeachfindingonprograms(e.g.,excessinterestearnedandunallowableexpendituresaretwofindingsandshouldbereportedseparately,evenifbothareonsameprogram).
36. QuestionedCostshavebeencalculatedwheretherearequestionedcosts.
Page 38 Page 38
NorthbrookSD28
0---
SINGLEAUDITINFORMATIONCHECKLIST
37. QuestionedCostsareseparatedbyprojectyearandbyprogram(andsub-project,ifnecessary).
38. QuestionedCostshavebeencalculatedforInterestEarnedonExcessCashonHand.-Shouldbebasedonactualamountofinterestearned-QuestionedCostamountsarebrokenoutbetweenprogramsifmultipleprogramsarelistedonthefinding
39. ACORRECTIVEACTIONPLAN,ontheLEA'sletterheadhasbeencompletedforeachfinding.-IncludingFindingnumber,actionplandetails,projecteddateofcompletion,nameandtitleofcontactperson
Page 39 Page 39
TOTALFEDERALREVENUEINAFR
AccountSummary7-8,Line7 Account4000 526,015$
Flow-throughFederalRevenuesRevenues9-14,Line112 Account2200 -ValueofCommoditiesIndirectCostInfo29,Line11 -
Less:MedicaidFee-for-ServiceProgramRevenues9-14,Line271 Account4992 (6,566)
AFRTOTALFEDERALREVENUES: 519,449$
ADJUSTMENTSTOAFRFEDERALREVENUEAMOUNTS:
ReasonforAdjustment:
ADJUSTEDAFRFEDERALREVENUES 519,449$
TotalCurrentYearFederalRevenuesReportedonSEFA:FederalRevenues ColumnD
AdjustmentstoSEFAFederalRevenues:
ReasonforAdjustment:
ADJUSTEDSEFAFEDERALREVENUE: -$
DIFFERENCE: 519,449$
NorthbrookSD280---
RECONCILIATIONOFFEDERALREVENUESYearEndingJune30,2018
AnnualFinancialReporttoScheduleofExpendituresofFederalAwards
Page 41 Page 41
Note1:BasisofPresentation5
Note2:IndirectFacilities&Administrationcosts6
Auditeeelectedtouse10%deminimiscostrate? YES NO
Note3:Subrecipients
Federal
ProgramTitle/SubrecipientName CFDANumber
Note4:Non-CashAssistance
NON-CASHCOMMODITIES(CFDA10.555)**: $0
OTHERNON-CASHASSISTANCE-DEPT.OFDEFENSEFRUITS&VEGETABLES $0 TotalNon-Cash
Note5:OtherInformation
InsurancecoverageineffectpaidwithFederalfundsduringthefiscalyear:
Property
Auto
GeneralLiability
WorkersCompensation
Loans/LoanGuaranteesOutstandingatJune30:
DistricthadFederalgrantsrequiringmatchingexpenditures
(Yes/No)
**Theamountreportedhereshouldmatchthevaluereportedfornon-cashCommoditiesontheIndirectCostRateComputationpage.
5
6 TheUniformGuidancerequirestheScheduleofExpendituresofFederalAwardstonotewhetherornottheauditeeelectedtousethe10%deminimiscostrateascoveredin§200.414Indirect(F&A)costs.§200.510(b)(6)
Thefollowingamountswereexpendedintheformofnon-cashassistanceby[Entity#XYZ]andshouldbeincludedintheScheduleofExpendituresofFederalAwards:
$0
ThisnoteisincludedtomeettheUniformGuidancerequirementthatthescheduleincludenotesthatdescribethesignificantaccountingpoliciesusedinpreparingtheschedule.(§200.510(b)(6))
AmountProvidedto
Subrecipient
Ofthefederalexpenditurespresentedintheschedule,[Entity#XYZ]providedfederalawardstosubrecipientsasfollows:
TheaccompanyingScheduleofExpendituresofFederalAwardsincludesthefederalgrantactivityof[Entity#XYZ]andispresentedonthe[IdentifyBasisofAccounting].TheinformationinthisscheduleispresentedinaccordancewiththerequirementsoftheOfficeofManagementandBudgetUniformAdministrativeRequirements,CostPrinciples,andAuditRequirementsforFederalAwards.Therefore,someamountspresentedinthisschedulemaydifferfromamountspresentedin,orusedinthepreparationof,the[General-PurposeorBasic]financialstatements.
NorthbrookSD2800-000-0000-00
NOTESTOTHESCHEDULEOFEXPENDITURESOFFEDERALAWARDS(SEFA)
YearEndingJune30,2018
Page 37 Page 37
DISTRICT/JOINTAGREEMENTNAME RCDTNUMBER CPAFIRM9-DIGITSTATEREGISTRATIONNUMBER
ADMINISTRATIVEAGENTIFJOINTAGREEMENT(asapplicable) NAMEANDADDRESSOFAUDITFIRM
ADDRESSOFAUDITEDENTITY
NAMEOFAUDITSUPERVISOR
CPAFIRMTELEPHONENUMBER FAXNUMBER
THEFOLLOWINGINFORMATIONMUSTBEINCLUDEDINTHESINGLEAUDITREPORT:
AcopyoftheCPAfirm'smostrecentpeerreviewreportandacceptanceletterhasbeensubmittedtoISBE(eitherwiththeauditorunderseparatecover).
FinancialStatementsincludingfootnotes(Title2CFR§200.510(a))
ScheduleofExpendituresofFederalAwardsincludingfootnotes(Title2CFR§200.510(b))
IndependentAuditor'sReportontheFinancialStatements(Title2CFR§200.515(a))
IndependentAuditor'sReportonInternalControlOverFinancialReportingandComplianceBasedonanAuditofFinancialStatementsPerformedinAccordancewithGovernmentAuditingStandards(Title2CFR§200.515(b))
IndependentAuditor'sReportonComplianceforEachMajorFederalProgramandonInternalControlOverComplianceRequiredbyUniformGuidance(Title2CFR§200.515(c))
ScheduleofFindingsandQuestionedCosts(Title2CFR§200.515(d))
ANNUALFEDERALFINANCIALCOMPLIANCEREPORT(COVERSHEET)
E-MAILADDRESS:
MattBeran1475MapleAvenueNorthbrook
Naperville668NRiverRoad
(Streetand/orP.O.Box,City,State,ZipCode)
YearEndingJune30,2018
NorthbrookSD28
630-393-1483 630-393-2516
60062
DISTRICT/JOINTAGREEMENT
065-033233
Lauterbach&Amen,LLP
Page 37 Page 37
SummaryScheduleofPriorAuditFindings(Title2CFR§200.511(b))
CorrectiveActionPlanonLEAletterhead(Title2CFR§200.511(c))
THEFOLLOWINGINFORMATIONISHIGHLYRECOMMENDEDTOBEINCLUDED:
ACopyoftheFederalDataCollectionForm(Title2CFR§200.512(b))
ACopyofeachManagementLetter
Note:IFTHEPAPERCOPYOFTHEAFRISNOTTHESAMEASTHEELECTRONICVERSION,[email protected]
Page 38 Page 38
ThefollowingchecklistisOPTIONAL;itisnotarequiredformforcompletionofSingleAuditinformation.ThepurposeofthechecklististoassistindeterminingifappropriateinformationhasbeencorrectlycompletedwithintheAnnualFinancialReport(AFR).ThisisnotacompletelistingofallSingleAuditrequirements,buthighlightssomeofthemorecommonerrorsfoundduringISBEreviews.
GENERALINFORMATION
1. SignedanddatedcopiesofauditopinionlettershavebeenincludedwithauditpackagesubmittedtoISBE.
2. AllopinionlettersusethemostcurrentauditlanguageandformattingasmandatedinSAS115/SAS117andotherpronouncements.
3. ALLSingleAuditformswithintheAFRExcelworkbookhavebeencompleted,whereappropriate.-Forthoseformsthatarenotapplicable,"N/A"orsimilarlanguagehasbeenindicated.
4. ALLFederalrevenuesreportedinFRISReport0053(SummaryofPayments)areaccountedforintheScheduleofExpendituresofFederalAwards(SEFA).
5. FederalrevenuesreportedontheAFRreconciletoFederalrevenuesreportedontheSEFA.-Verifyorreconcileonreconciliationworksheet.
6. Thetotalvalueofnon-cashCOMMODITIEShasbeenincludedwithintheAFRontheINDIRECTCOSTSpage(ICRComputation29)onLine11.ItshouldnotbeincludedintheStatementofRevenuesReceived(REVENUES9-14)withintheAFRAccounts4210-4299.Thoseaccountsarespecificcashprograms,notnon-cashassistancesuchasCOMMODITIES.
7. Completeauditpackage(DataCollectionForm,auditreports,etc.)hasbeensubmittedelectronicallytotheFederalAuditClearinghousehttps://harvester.census.gov/facweb/Default.aspx
SCHEDULEOFEXPENDITURESOFFEDERALAWARDS
8. Allprioryear'sprojectsareincludedandreconciledtofinalFRISreportamounts.-Includingreceipt/revenueandexpenditure/disbursementamounts.
9. Allcurrentyear'sprojectsareincludedandreconciledtomostrecentFRISreportfiled.-Includingreceipt/revenueandexpenditure/disbursementamounts.
10. DifferencesinreportedspendingamountsontheSEFAandthefinalFRISreportsshouldbedetailedand/ordocumentedinafinding,-discrepanciesshouldbereportedasQuestionedCosts.
11. ThetotalamountprovidedtosubrecipientsfromeachFederalprogramisincluded.
12. Prior-yearandCurrent-yearChildNutritionPrograms(CNP)areincludedontheSEFA(withprior-yearprogramshowingtotalcashreceived):ProjectyearrunsfromOctober1toSeptember30,soprojectswillcrossfiscalyear;Thismeansthatauditedyearrevenueswillincludefundsfromboththeprioryearandcurrentyearprojects.
13. EachCNPprojectshouldbereportedonaseparateline(onelineperprojectyearperprogram).
14. TotalCNPRevenueamountsareconsistentwithgrantamountsawardedbyISBEforeachprogrambyprojectyear.
15. TotalCNPExpenditureamountsareconsistentwithgrantamountsawardedbyISBEforeachprogrambyprojectyear.
16. ExceptionsshouldresultinafindingwithQuestionedCosts.
17. Thetotalvalueofnon-cashCOMMODITIEShasbeenreportedontheSEFA(CFDA10.555).-Thevalueisdeterminedfromthefollowing,witheachitemonaseparateline:*Non-CashCommodities:MonthlyCommoditiesBulletinforApril(FromtheIllinoisCommoditiesSystemaccessedthroughISBEwebsite)Totalcommodities=APALAllocated+BPALAllocated+ProcessingDeductions+TotalBonusAllocated
NorthbrookSD28
0---
SINGLEAUDITINFORMATIONCHECKLIST
Page 38 Page 38
NorthbrookSD28
0---
SINGLEAUDITINFORMATIONCHECKLIST
VerifyNon-CashCommoditiesamountonISBEwebsite:https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*Non-CashCommodities:Commoditiesinformationfornon-cashitemsreceivedthroughOtherFoodServicesDistrictsshouldtrackseparatelythroughyear;nospecificreportavailablefromISBEVerifyNon-CashCommoditiesamountthroughOtherFoodServicesonISBEwebsite:
https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*DepartmentofDefenseFreshFruitsandVegetables(Districtshouldtrackthroughyear)-ThetwocommodityprogramsshouldbereportedonseparatelinesontheSEFA.VerifyNon-CashCommoditiesamountthroughDoDFreshFruitsandVegetablesonISBEwebsite:
https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*AmountsverifiedforFreshFruitsandVegetablescashgrantprogram(ISBEcode4240)CFDAnumber:10.582
18. TOTALShavebeencalculatedforFederalrevenueandexpenditureamounts(Columntotals).
19. ObligationsandEncumbrancesareincludedwhereappropriate.
20. FINALSTATUSamountsarecalculated,whereappropriate.
21. MedicaidFee-for-Servicefunds,E-RatereimbursementsandBuildAmericaBondinterestsubsidieshavenotbeenincludedontheSEFA.
22. Allprogramstested(notjustTypeAprograms)areindicatedbyeitheran*or(M)ontheSEFA.
23. NOTESTOTHESEFAwithintheAFRExcelworkbook(SEFANOTES)havebeencompleted.Including,butnotlimitedto:
24. BasisofAccounting
25. NameofEntity
26. TypeofFinancialStatements
27. Subrecipientinformation(Mark"N/A"ifnotapplicable)*ARRAfundsarelistedseparatelyfrom"regular"Federalawards
SUMMARYOFAUDITOR'SRESULTS/FINDINGS/CORRECTIVEACTIONPLAN
28. AuditopinionsexpressedinopinionlettersmatchopinionsreportedinSummary.
29. AllSummaryofAuditorResultsquestionshavebeenanswered.
30. Alltestedprogramsandamountsarelisted.
31. Correcttestingthresholdhasbeenentered.(Title2CFR§200.518)
Findingshavebeenfilledoutcompletelyandcorrectly(ifnone,mark"N/A").
32. FinancialStatementand/orFederalAwardFindingsinformationhasbeencompletelyfilledoutforeachfinding,withfindingnumbersincorrectformat.
33. FindingcompletedforeachSignificantDeficiencyandforeachMaterialWeaknessnotedinopinionletters.
34. SeparatefindingforeachFederalprogram(i.e.,don'treportsamefindingformultipleprogramsononesheet).
35. Separatefindingsheetforeachfindingonprograms(e.g.,excessinterestearnedandunallowableexpendituresaretwofindingsandshouldbereportedseparately,evenifbothareonsameprogram).
36. QuestionedCostshavebeencalculatedwheretherearequestionedcosts.
Page 38 Page 38
NorthbrookSD28
0---
SINGLEAUDITINFORMATIONCHECKLIST
37. QuestionedCostsareseparatedbyprojectyearandbyprogram(andsub-project,ifnecessary).
38. QuestionedCostshavebeencalculatedforInterestEarnedonExcessCashonHand.-Shouldbebasedonactualamountofinterestearned-QuestionedCostamountsarebrokenoutbetweenprogramsifmultipleprogramsarelistedonthefinding
39. ACORRECTIVEACTIONPLAN,ontheLEA'sletterheadhasbeencompletedforeachfinding.-IncludingFindingnumber,actionplandetails,projecteddateofcompletion,nameandtitleofcontactperson
Page 39 Page 39
TOTALFEDERALREVENUEINAFR
AccountSummary7-8,Line7 Account4000 526,015$
Flow-throughFederalRevenuesRevenues9-14,Line112 Account2200 -ValueofCommoditiesIndirectCostInfo29,Line11 -
Less:MedicaidFee-for-ServiceProgramRevenues9-14,Line271 Account4992 (6,566)
AFRTOTALFEDERALREVENUES: 519,449$
ADJUSTMENTSTOAFRFEDERALREVENUEAMOUNTS:
ReasonforAdjustment:
ADJUSTEDAFRFEDERALREVENUES 519,449$
TotalCurrentYearFederalRevenuesReportedonSEFA:FederalRevenues ColumnD
AdjustmentstoSEFAFederalRevenues:
ReasonforAdjustment:
ADJUSTEDSEFAFEDERALREVENUE: -$
DIFFERENCE: 519,449$
NorthbrookSD280---
RECONCILIATIONOFFEDERALREVENUESYearEndingJune30,2018
AnnualFinancialReporttoScheduleofExpendituresofFederalAwards
Page 41 Page 41
Note1:BasisofPresentation5
Note2:IndirectFacilities&Administrationcosts6
Auditeeelectedtouse10%deminimiscostrate? YES NO
Note3:Subrecipients
Federal
ProgramTitle/SubrecipientName CFDANumber
Note4:Non-CashAssistance
NON-CASHCOMMODITIES(CFDA10.555)**: $0
OTHERNON-CASHASSISTANCE-DEPT.OFDEFENSEFRUITS&VEGETABLES $0 TotalNon-Cash
Note5:OtherInformation
InsurancecoverageineffectpaidwithFederalfundsduringthefiscalyear:
Property
Auto
GeneralLiability
WorkersCompensation
Loans/LoanGuaranteesOutstandingatJune30:
DistricthadFederalgrantsrequiringmatchingexpenditures
(Yes/No)
**Theamountreportedhereshouldmatchthevaluereportedfornon-cashCommoditiesontheIndirectCostRateComputationpage.
5
6 TheUniformGuidancerequirestheScheduleofExpendituresofFederalAwardstonotewhetherornottheauditeeelectedtousethe10%deminimiscostrateascoveredin§200.414Indirect(F&A)costs.§200.510(b)(6)
Thefollowingamountswereexpendedintheformofnon-cashassistanceby[Entity#XYZ]andshouldbeincludedintheScheduleofExpendituresofFederalAwards:
$0
ThisnoteisincludedtomeettheUniformGuidancerequirementthatthescheduleincludenotesthatdescribethesignificantaccountingpoliciesusedinpreparingtheschedule.(§200.510(b)(6))
AmountProvidedto
Subrecipient
Ofthefederalexpenditurespresentedintheschedule,[Entity#XYZ]providedfederalawardstosubrecipientsasfollows:
TheaccompanyingScheduleofExpendituresofFederalAwardsincludesthefederalgrantactivityof[Entity#XYZ]andispresentedonthe[IdentifyBasisofAccounting].TheinformationinthisscheduleispresentedinaccordancewiththerequirementsoftheOfficeofManagementandBudgetUniformAdministrativeRequirements,CostPrinciples,andAuditRequirementsforFederalAwards.Therefore,someamountspresentedinthisschedulemaydifferfromamountspresentedin,orusedinthepreparationof,the[General-PurposeorBasic]financialstatements.
NorthbrookSD2800-000-0000-00
NOTESTOTHESCHEDULEOFEXPENDITURESOFFEDERALAWARDS(SEFA)
YearEndingJune30,2018
Page 40 Page 40
ISBEProject# Receipts/Revenues Expenditure/Disbursements4
FederalGrantor/Pass-ThroughGrantor Year Year Final
CFDA (1st8digits) Year Year Year 7/1/16-6/30/17 Year 7/1/17-6/30/18 Obligations/ Status Budget
ProgramorClusterTitleand Number2 orContract#3 7/1/16-6/30/17 7/1/17-6/30/18 7/1/16-6/30/17 Passthroughto 7/1/17-6/30/18 Passthroughto Encumb. (E)+(F)+(G)
MajorProgramDesignation (A) (B) (C) (D) (E) Subrecipients (F) Subrecipients (G) (H) (I)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
•(M)Programwasauditedasamajorprogramasdefinedby§200.518.
*IncludethetotalamountprovidedtosubrecipientsfromeachFederalprogram.§200.510(b)(4).
Theaccompanyingnotesareanintegralpartofthisschedule.
1Tomeetstateorotherrequirements,auditeesmaydecidetoincludecertainnonfederalawards(forexample,stateawards)inthisschedule.Ifsuchnonfederaldataarepresented,
theyshouldbesegregatedandclearlydesignatedasnonfederal.Thetitleofthescheduleshouldalsobemodifiedtoindicatethatnonfederalawardsareincluded.2WhentheCFDAnumberisnotavailable,theauditeeshouldindicatethattheCFDAnumberisnotavailableandincludeinthescheduletheprogram'snameand,ifapplicable,
otheridentifyingnumber.
3Whenawardsarereceivedasasubrecipient,thenameofthepass-throughentityandidentifyingnumberassignedbythepass-throughentitymustbeincludedintheschedule.§200.510(b)(2)4TheUniformGuidancerequiresthatthevalueoffederalawardsexpendedintheformofnon-cashassistance,theamountofinsuranceineffectduringtheyear,andloansorloanguarantees
outstandingatyearendbeincludedinthescheduleandsuggeststoincludetheamountsintheSEFAnotes.
NorthbrookSD2800-000-0000-00
SCHEDULEOFEXPENDITURESOFFEDERALAWARDS
YearEndingJune30,2018
Page 42 Page 42
FINANCIALSTATEMENTS
Typeofauditor'sreportissued:
(Unmodified,Qualified,Adverse,Disclaimer)
INTERNALCONTROLOVERFINANCIALREPORTING:
•Materialweakness(es)identified? YES NoneReported
•SignificantDeficiency(s)identifiedthatarenotconsideredto
bematerialweakness(es)? YES NoneReported
•Noncompliancematerialtothefinancialstatementsnoted? YES NO
FEDERALAWARDS
INTERNALCONTROLOVERMAJORPROGRAMS:
•Materialweakness(es)identified? YES NoneReported
•SignificantDeficiency(s)identifiedthatarenotconsideredto
bematerialweakness(es)? YES NoneReported
Typeofauditor'sreportissuedoncomplianceformajorprograms:
(Unmodified,Qualified,Adverse,Disclaimer7)
Anyauditfindingsdisclosedthatarerequiredtobereportedin
accordancewith§200.516(a)? YES NO
IDENTIFICATIONOFMAJORPROGRAMS:8
CFDANUMBER(S)9
TotalFederalExpendituresfor7/1/17-6/30/18
%testedasMajor #DIV/0!
DollarthresholdusedtodistinguishbetweenTypeAandTypeBprograms:
Auditeequalifiedaslow-riskauditee? YES NO
7Iftheauditreportforoneormoremajorprogramsisotherthanunmodified,indicatethetypeofreportissuedforeachprogram.Example:"Unmodifiedforallmajorprogramsexceptfor[nameofprogram],whichwasmodifiedand[nameofprogram],which
wasadisclaimer."
8MajorprogramsshouldgenerallybereportedinthesameorderastheyappearontheSEFA.
9WhentheCFDAnumberisnotavailable,includeotheridentifyingnumber,ifapplicable.
10ThenameofthefederalprogramorclustershouldbethesameasthatlistedintheSEFA.Forclusters,auditorsareonlyrequiredtolist
thenameofthecluster.
TotalAmountTestedasMajor $0
$0
NorthbrookSD2800-000-0000-00
SCHEDULEOFFINDINGSANDQUESTIONEDCOSTSYearEndingJune30,2018
SECTIONI-SUMMARYOFAUDITOR'SRESULTS
NAMEOFFEDERALPROGRAMorCLUSTER10AMOUNTOFFEDERALPROGRAM
Page 43 Page 43
1.FINDINGNUMBER:11 2018- 2.THISFINDINGIS: New RepeatfromPriorYear?
Yearoriginallyreported?
3.Criteriaorspecificrequirement
4.Condition
5.Context12
6.Effect
7.Cause
8.Recommendation
9.Management'sresponse13
11Asuggestedformatforassigningreferencenumbersistousethedigitsofthefiscalyearbeingauditedfollowedbyanumericsequenceoffindings.Forexample,findingsidentifiedandreportedintheauditoffiscalyear2018wouldbeassignedareferencenumberof2018-001,2018-002,etc.Thesheetisformattedsothatonlythenumberneedbeentered(1,2,etc.).12Providesufficientinformationforjudgingtheprevalenceandconsequencesofthefinding,suchasrelationtouniverseofcostsand/ornumberofitemsexaminedandquantificationofauditfindingsindollars.13See§200.521Managementdecisionforadditionalguidanceonreportingmanagement'sresponse.
NorthbrookSD2800-000-0000-00
SCHEDULEOFFINDINGSANDQUESTIONEDCOSTSYearEndingJune30,2018
SECTIONII-FINANCIALSTATEMENTFINDINGS
Page 44 Page 44
1.FINDINGNUMBER:14 2018- 2.THISFINDINGIS: New RepeatfromPrioryear?
Yearoriginallyreported?
3.FederalProgramNameandYear:
4.ProjectNo.: 5.CFDANo.:
6.PassedThrough:
7.FederalAgency:
8.Criteriaorspecificrequirement(includingstatutory,regulatory,orothercitation)
9.Condition15
10.QuestionedCosts16
11.Context17
12.Effect
13.Cause
14.Recommendation
15.Management'sresponse18
ForISBEReview
Date: ResolutionCriteriaCodeNumber
Initials: DispositionofQuestionedCostsCodeLetter
14Seefootnote11.15Includefactsthatsupportthedeficiencyidentifiedontheauditfinding(§200.516(b)(3)).16Identifyquestionedcostsasrequiredby§200.516(a)(3-4).17Seefootnote12.18Totheextentpractical,indicatewhenmanagementdoesnotagreewiththefinding,questionedcost,orboth.
NorthbrookSD2800-000-0000-00
SCHEDULEOFFINDINGSANDQUESTIONEDCOSTSYearEndingJune30,2018
SECTIONIII-FEDERALAWARDFINDINGSANDQUESTIONEDCOSTS
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[Iftherearenoprioryearauditfindings,pleasesubmitscheduleandindicateNONE]
FindingNumber Condition CurrentStatus20
Whenpossible,allpriorfindingsshouldbeonthesamepage19Explanationofthisschedule-§200.511(b)20CurrentStatusshouldincludeoneofthefollowing:
•Astatementthatcorrectiveactionwastaken
•Adescriptionofanypartialorplannedcorrectiveaction
•Anexplanationifthecorrectiveactiontakenwassignificantlydifferentfromthatpreviouslyreported
orinthemanagementdecisionreceivedfromthepass-throughentity.
NorthbrookSD2800-000-0000-00
SUMMARYSCHEDULEOFPRIORAUDITFINDINGS19
YearEndingJune30,2018
4. SubmitAFRElectronically•TheAnnualFinancialReports(AFR)mustbesubmitteddirectlythroughtheAttachmentManagertotheAFRGroupbytheAuditor(notfromtheschooldistrict)
onbeforeNovember15withtheexceptionofExtensionApprovals(PleaseseeAFRInstructionsforcompletesubmissionprocedures).Note:CD/Disknolongeraccepted.
AttachmentManagerLink
•AFRsupportingdocumentationmustbeembeddedasMicrosoftWord(.doc),WordPerfect(*.wpd)orAdobe(*.pdf)andinsertedwithintab"Opinions&Notes".Thesedocumentsinclude:TheAudit,Managementletter,Opinionletters,Complianceletters,Financialnotesetc….Forembeddinginstructionssee"Opinions&Notes"tabofthisform.
Note:InWindows7andabove,filescanbesavedinAdobeAcrobat(*.pdf)andembeddedevenifyoudonothavethesoftware.Ifyouhaveproblemsembeddingthefilesyoumayattachthemasseparate(.docx)intheAttachmentManagerandISBEwillembeddedthemforyou.
5. SubmitPaperCopyofAFRwithSignaturesa)TheauditormustsendthreepapercopiesoftheAFRform(coverthroughpage8atminimum)totheSchoolDistrictwiththeauditorsignature.
Note:SchoolDistrictsandRegionalSuperintendentsmaypreferacompletepapercopyinlieuofanelectronicfile.Pleasecomplywiththeirrequestsasneccessary.b)Uponreceipt,theSchoolDistrictretainsonecopyfortheirrecords,signs,andforwardstheremainingtwocopiestotheRegionalSuperintendent's
officenolaterthanOctober15,annually.c)Uponreceipt,theRegionalSuperintendent'sofficeretainsonecopyfortheirrecords,signs,andforwardstheremainingpapercopytoISBEnolater
thanNovember15,annually.•Ifthe15thfallsonaSaturday,theduedateistheFridaybefore.Ifthe15thfallsonaSunday,theduedateistheMondayafter.
•YellowBook,CPE,andPeerReviewrequirementsmustbemetiftheAuditorissuesanopinionstating"GovernmentalAuditingStandards"wereutilized.FederalSingleAudit2CFR200.500
6. RequestinganExtensionofTimemustbesubmittedinwritingviaemailorlettertotheRegionalOfficeofEducation(atthedescretionoftheROE).ApprovalmaybeprovideduptoandnolaterthanDecember15annually.AfterDecember15,auditsareconsideredlateandoutofcomplianceperIllinoisSchoolCode.
7. QualificationsofAuditingFirm•SchoolDistrict/JointAgreemententitiesmustverifythequalificationsoftheauditingfirmbyrequestingthemostcurrentpeerreviewreportandthe
correspondingacceptanceletterfromtheapprovedpeerreviewprogram,forthecurrentpeerreviewperiod.•Aschooldistrict/jointagreementwhoengageswithanauditingfirmwhoisnotlicensedandqualifiedwillberequiredtocompleteanewauditbyaqualified
auditingfirmattheschooldistrict's/jointagreement'sexpense.