annual financial report...0910 deferred outflows of resources total assets and deferred outflows of...
TRANSCRIPT
LEA Name: Chambersburg Area SD County: Franklin
Address : 435 Stanley Ave
Chambersburg, PA 17201
AUN Number: 112281302
LEAType: SD
Annual Financial ReportAccuracy Certification Statement
For Fiscal Year Ending
6130/2016
Pennsylvania Department of Education
&
Office of Comptroller Operations
PDE-2056: Intermediate Unit
PDE-2057: School District, AVTS/CTC, Charter School,and Special Program Jointure
Date / ,/ -
%f7f
Date
Danette D Nolt (717)261-3312 Ext:
Contact Person
Contact Person E-mail Address
Contact Person Telephone Number
(717)261-3321
Contact Person Fax Number
CERTIFICATION: By signing this page I agree that the electronic data submitted is acomplete and accurate statement of the financial operations and status of the local education
agency for the fiscal year. It has been prepared in accordance with generally acceptedaccounti inciples and established Commonwealth of PA reporting guidelines.
_____________
IChief ool ra ature
4Board Secretary Si ture
Printed 2/17/2017 3:58:08 PM
Page 1
Audit CertificationAnnual Financial Report:
For Fiscal Year Ending 613012016
(Pursuant to PA School Code Section 218(b))
LEA Name: Chambersburg Area SD
AUN Number: 112281302
County: Franklin
This certification is applicable to:
Audit Certification Due:12/31/2016
Q Orig. Annual Financial Report submitted toComptroller Operations:
_________________
Date
Eli Annual Financial Report revisions submitted on: 02/17/17Date
WE CURRENTLY HAVE DRAFT F/S ONLY. WE BELIEVETHAT NO ADDITIONAL ENTRIES WILL BE MADE. THEAFR REFLECTS THE DRAFT F/S INFORMATION.
Auditing Firm: SMITH ELLIOTT KEARNS & CO.$04 WAYNE AVENUECHAMBERSBURG, PA 17201
Auditor Contact Name: KEVIN STOUFFER CPA
Auditor Phone: 717.263.3910
Auditor E-mail: KST0UFFERSEK. COM
CERTIFICATION: By signing this page I agree that the financial statements of the school have been properly audited as noted above pursuant to ArticleXXIV, and in the auditor’s professional opinion, the Annual Financial Report (PDE-2057) submitted on the date referenced is materially consistent with theaudited financial statements.
Chief School Administrator
Sionature,) 0
Contact Person
danette.noltcasdonIine.orgContact Person E-mail Address
Contact Person Telephone Number
(717)261-3321
Contact Person Fax Number
/7Date
- /
Board
/
Danette D Nolt
7
(717)261-3312
Date
Ext:
Printed 2/17/2017 3:58:31 PM
Page 2
School Board
Superintendent
Security
Director of Technology
Infrastructure & Technical Services
Software & Database Services
Information Services
Instructional Tech Services (Education)
Director of Human Resources
Employee Benefits
Employee Relations
Recruitment and Certification
Director of Support Services
Food Service
Federal Programs
Business Office
Payroll
Communications /PR
Business Manager
Board Services
Transportation
Facilities
Assistant Superintendent
9‐12 Principals & Assistant Principals
Director of Career Magnet School
FVA
K‐12 Gifted Services
Associate Superintendent
Curriculum & Instruction
K‐12 Content Supervisors
Instructional Coaches
K‐8 Principals & Assistant Principals Pupil Services
Special Education
Alt Ed
Health Services
Psychologists
Early Childhood
Page 3
Val Number Description Justification
10150 NAG: Balance Sheet Govt Funds:Data has been entered for Fund 32, Line 0400 - Due to Other Funds. Since transfers out of Fund 32 are not allowed, this line should only be utilized when recording transactions related to interfund reimbursements. Please make corrections or provide brief details of the interfund reimbursement.
NAG Fund 32, Line 0400: $39,174.00
$39,174 is due to the GF for salary and benefits of the construction manager. His salary and benefits are initially paid by the GF and then allocated to construction projects.
50440 SESS - 2260 Instruction and Curriculum Development Services: SESS Schedule amounts for Special Education vary from prior year by 40% or more. Correct the data or enter a justification.
SESS Schedule 2260: $113,134.00 Prior Year SESS Schedule 2260: $0.00
Reclassed employees in FY15-16 to the 2260 function per the PDE Chart of Accounts.
2015-2016 Annual Financial Report - 06/30/2016 Fiscal Year End Validations
Page - 1 of 1
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:27 AM
Page 4
Amounts Expressed in Whole Dollars General Fund(10)
Public Purpose Trust(27)
Other Compt Approved(28)
Athletic / Activity(29)
Capital Reserve (690, 1850)
(31)
Assets And Deferred Outflows Of Resources
Assets
0100 Cash and Cash Equivalents 11,140,011
0110 Investments 102,582
0120 Taxes Receivable 2,257,742
0130 Due From Other Funds
0141 Due From Other Governments 9,190,037
0142 State Revenue Receivable
0143 Federal Revenue Receivable
0145 Other Intergovernmental Revenue Receivable
0146 Due from Primary Government
0147 Due from Component Unit
0150 Other Receivables 70,663
0170 Inventories 100,295
0180 Prepaid Expenses (Expenditures) 222,741
0190 Other Current Assets
Total Assets $23,084,071
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $23,084,071
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
Page - 1 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:34:55 AM
Page 5
Amounts Expressed in Whole Dollars Capital Reserve (1431)(32)
Other Capital Projects Fund
(39)
Debt Service(40)
Permanent(90)
Total Governmental Funds
Assets And Deferred Outflows Of Resources
Assets
0100 Cash and Cash Equivalents 1,977,471 2,823,854 15,941,336
0110 Investments 102,582
0120 Taxes Receivable 2,257,742
0130 Due From Other Funds 12,776 12,776
0141 Due From Other Governments 9,190,037
0142 State Revenue Receivable
0143 Federal Revenue Receivable
0145 Other Intergovernmental Revenue Receivable
0146 Due from Primary Government
0147 Due from Component Unit
0150 Other Receivables 70,663
0170 Inventories 100,295
0180 Prepaid Expenses (Expenditures) 222,741
0190 Other Current Assets
Total Assets $1,990,247 $2,823,854 $27,898,172
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $1,990,247 $2,823,854 $27,898,172
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
Page - 2 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:34:55 AM
Page 6
Amounts Expressed in Whole Dollars General Fund(10)
Public Purpose Trust(27)
Other Compt Approved(28)
Athletic / Activity(29)
Capital Reserve (690, 1850)
(31)
Liabilities And Deferred Inflows Of Resources And Fund Balances
Liabilities
0400 Due to Other Funds 2,232,807
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Unit
0420 Accounts Payable 979,596
0430 Contracts Payable
0440 Current Portion of Long-Term Debt
0450 Short-Term Payables
0461 Accrued Salaries and Benefits 9,889,858
0462 Payroll Deductions and Withholding
0480 Unearned Revenues 75,001
0490 Other Current Liabilities
Total Liabilities $13,177,262
0950 Deferred Inflows of Resources 3,026,654
Fund Balances
0810 Nonspendable Fund Balance 323,036
0820 Restricted Fund Balance 263,446
0830 Committed Fund Balance 80,232
0840 Assigned Fund Balance 6,213,441
0850 Unassigned Fund Balance
Total Fund Balances $6,880,155
Total Liabilities, Deferred Inflows Of Resources And Fund Balances $23,084,071
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
Page - 3 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:34:55 AM
Page 7
Amounts Expressed in Whole Dollars Capital Reserve (1431)(32)
Other Capital Projects Fund
(39)
Debt Service(40)
Permanent(90)
Total Governmental Funds
Liabilities And Deferred Inflows Of Resources And Fund Balances
Liabilities
0400 Due to Other Funds 39,174 99,386 2,371,367
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Unit
0420 Accounts Payable 201,767 1,257,117 2,438,480
0430 Contracts Payable
0440 Current Portion of Long-Term Debt
0450 Short-Term Payables
0461 Accrued Salaries and Benefits 9,889,858
0462 Payroll Deductions and Withholding
0480 Unearned Revenues 75,001
0490 Other Current Liabilities
Total Liabilities $240,941 $1,356,503 $14,774,706
0950 Deferred Inflows of Resources 3,026,654
Fund Balances
0810 Nonspendable Fund Balance 323,036
0820 Restricted Fund Balance 1,749,306 1,467,351 3,480,103
0830 Committed Fund Balance 80,232
0840 Assigned Fund Balance 6,213,441
0850 Unassigned Fund Balance
Total Fund Balances $1,749,306 $1,467,351 $10,096,812
Total Liabilities, Deferred Inflows Of Resources And Fund Balances $1,990,247 $2,823,854 $27,898,172
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
Page - 4 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:34:55 AM
Page 8
Amounts Expressed in Whole Dollars General Fund(10)
Public Purpose Trust(27)
Other Compt Approved(28)
Athletic / Activity(29)
Capital Reserve (690, 1850)
(31)
Revenues
6000 Revenue from Local Sources 78,617,286
7000 Revenue from State Sources 38,952,859
8000 Revenue from Federal Sources 4,003,152
Total Revenues $121,573,297
Expenditures
1000 Instruction 74,777,863
2000 Support Services 36,372,256
3000 Operation of Non-Instructional Services 2,067,034
4000 Facilities Acquisition, Construction and Improvement Services
5110 Debt Service 9,016,120
5130 Refund of Prior Year Revenues / Receipts 372,765
5140 Short-Term Borrowing – Interest and Costs
Total Expenditures $122,606,038
Excess (Deficiency) Of Revenues Over Expenditures ($1,032,741)
Other Financing Sources (Uses)
9110 Face Value of Bonds Issued
9120 Proceeds from Refunding of Bonds 9,620,000
9130 Bond Premiums 142,577
9200 Proceeds from Extended-Term Financing
9300 Interfund Transfers - IN
9400 Sale of or Compensation for Loss of Fixed Assets 12,586
9710 Transfers from Component Units
9720 Transfers from Primary Governments
9910 Other Financing Sources Not Listed in the 9000 Series
9990 Insurance Recoveries
5120 Debt Service – Refunded Bonds 9,520,000
5150 Bond Discounts
5200 Interfund Transfers – Out
5300 Transfers Out to Component Units/Primary Governments
Total Other Financing Sources (Uses) $255,163
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
Page - 1 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:34:58 AM
Page 9
Amounts Expressed in Whole Dollars Capital Reserve (1431)(32)
Other Capital Projects Fund
(39)
Debt Service(40)
Permanent(90)
Total Governmental Funds
Revenues
6000 Revenue from Local Sources 2,319 12,853 78,632,458
7000 Revenue from State Sources 38,952,859
8000 Revenue from Federal Sources 4,003,152
Total Revenues $2,319 $12,853 $121,588,469
Expenditures
1000 Instruction 74,777,863
2000 Support Services 57,230 36,429,486
3000 Operation of Non-Instructional Services 2,067,034
4000 Facilities Acquisition, Construction and Improvement Services 663,943 8,853,425 9,517,368
5110 Debt Service 9,016,120
5130 Refund of Prior Year Revenues / Receipts 372,765
5140 Short-Term Borrowing – Interest and Costs
Total Expenditures $663,943 $8,910,655 $132,180,636
Excess (Deficiency) Of Revenues Over Expenditures ($661,624) ($8,897,802) ($10,592,167)
Other Financing Sources (Uses)
9110 Face Value of Bonds Issued
9120 Proceeds from Refunding of Bonds 9,620,000
9130 Bond Premiums 142,577
9200 Proceeds from Extended-Term Financing
9300 Interfund Transfers - IN
9400 Sale of or Compensation for Loss of Fixed Assets 12,586
9710 Transfers from Component Units
9720 Transfers from Primary Governments
9910 Other Financing Sources Not Listed in the 9000 Series
9990 Insurance Recoveries
5120 Debt Service – Refunded Bonds 9,520,000
5150 Bond Discounts
5200 Interfund Transfers – Out
5300 Transfers Out to Component Units/Primary Governments
Total Other Financing Sources (Uses) $255,163
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
Page - 2 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:34:58 AM
Page 10
Net Change In Fund Balances ($777,578)
Fund Balance
0001 Fund Balance - Beginning of Fiscal Year 7,657,733
Amounts Expressed in Whole Dollars General Fund(10)
Public Purpose Trust(27)
Other Compt Approved(28)
Athletic / Activity(29)
Capital Reserve (690, 1850)
(31)
Special And Extraordinary Items
9920 Special Items – Gains
9930 Extraordinary Items – Gains
5520 Special Items – Losses
5530 Extraordinary Items – Losses
Fund Balance - End Of Year $6,880,155
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
Page - 3 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:34:58 AM
Page 11
Net Change In Fund Balances ($661,624) ($8,897,802) ($10,337,004)
Fund Balance
0001 Fund Balance - Beginning of Fiscal Year 2,410,930 10,365,153 20,433,816
Amounts Expressed in Whole Dollars Capital Reserve (1431)(32)
Other Capital Projects Fund
(39)
Debt Service(40)
Permanent(90)
Total Governmental Funds
Special And Extraordinary Items
9920 Special Items – Gains
9930 Extraordinary Items – Gains
5520 Special Items – Losses
5530 Extraordinary Items – Losses
Fund Balance - End Of Year $1,749,306 $1,467,351 $10,096,812
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
Page - 4 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:34:58 AM
Page 12
Amounts Expressed in Whole Dollars Food Service(51)
Child Care Operations
(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Assets And Deferred Outflows Of Resources
Current Assets
0100 Cash and Cash Equivalents 622,048 23,017 645,065 1,820,455
0110 Investments 100,250 100,250 1,002,430
0130 Due From Other Funds 2,504,858
0141 Due From Other Governments 430,827 430,827
0142 State Revenue Receivable
0143 Federal Revenue Receivable
0146 Due from Primary Government
0147 Due from Component Unit
0150 Other Receivables 5,117 5,117 63,034
0170 Inventories 275,709 10,417 286,126
0180 Prepaid Expenses (Expenditures) 1,880 1,880
0190 Other Current Assets
Total Current Assets $1,435,831 $33,434 $1,469,265 $5,390,777
Noncurrent Assets
0211 Land
0212 Site Improvements (Net)
0220 Buildings and Building Improvements (Net)
0230 Machinery, Equipment and Furniture (Net) 407,656 407,656
0250 Construction in Progress
0260 Long Term Prepayments
0290 Other Noncurrent Assets
Total Noncurrent Assets $407,656 $407,656
0910 Deferred Outflows of Resources 1,157,535 1,157,535
Total Assets And Deferred Outflows Of Resources $3,001,022 $33,434 $3,034,456 $5,390,777
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:34:59 AM Page - 1 of 2
Page 13
Amounts Expressed in Whole Dollars Food Service(51)
Child Care Operations
(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Liabilities And Deferred Inflows Of Resources And Net Position
Current Liabilities
0400 Due to Other Funds 145,567 701 146,268
0411 Due to Other Governments
0413 Due to Component Unit
0420 Accounts Payable 75,370 75,370 913,764
0430 Contracts Payable
0440 Current Portion of Long-Term Debt 24,960 24,960
0450 Short-Term Payables
0461 Accrued Salaries and Benefits 104,921 104,921
0462 Payroll Deductions and Withholding
0480 Unearned Revenues
0490 Other Current Liabilities
Total Current Liabilities $350,818 $701 $351,519 $913,764
Noncurrent Liabilities
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 71,924 71,924
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 24,921 24,921
0570 Net Pension Liability 5,647,493 5,647,493
0599 Other Long-Term Liabilities
Total Noncurrent Liabilities $5,744,338 $5,744,338
Total Liabilities $6,095,156 $701 $6,095,857 $913,764
0950 Deferred Inflows of Resources 34,736 34,736
Net Position
0791 Invested in Capital Assets, Net of Related Debt 407,656 407,656
0008 Restricted Net Position (0792 – 0798)
0799 Unrestricted Net Position (3,536,526) 32,733 (3,503,793) 4,477,013
Total Net Position ($3,128,870) $32,733 ($3,096,137) $4,477,013
Total Liabilities And Deferred Inflows Of Resources And Net Position $3,001,022 $33,434 $3,034,456 $5,390,777
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:34:59 AM Page - 2 of 2
Page 14
Amounts Expressed in Whole Dollars Food Service(51)
Child Care Operations(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Operating Revenues
6600 Food Service Revenue 1,838,937 1,838,937
0071 Charges for Services 13,178,908
0072 Other Operating Revenue 33,543 33,543
Total Operating Revenues $1,838,937 $33,543 $1,872,480 $13,178,908
Operating Expenses
100 Personnel Services – Salaries 1,712,887 1,712,887
200 Personnel Services – Employee Benefits 1,478,225 1,478,225
300 Purchased Professional and Technical Services 1,242 1,242
400 Purchased Property Services 84,298 84,298
500 Other Purchased Services 14,157 14,157
600 Supplies 2,557,069 26,923 2,583,992
740 Depreciation 67,631 67,631
810 Dues and Fees 5,070 5,070
890 Miscellaneous Expenditures 53,713 25,741 79,454 12,913,260
Total Operating Expenses $5,974,292 $52,664 $6,026,956 $12,913,260
Operating Income (Loss) ($4,135,355) ($19,121) ($4,154,476) $265,648
Non Operating Revenues (Expenses)
6500 Earnings on Investments 1,994 33 2,027 15,286
6920 Contributions and Donations from Private Sources
6930 Gains or Losses on Sale of Fixed Assets (8,827) (8,827)
6991 Refunds of a Prior Year Expenditure
7000 Revenue from State Sources 444,065 444,065
8000 Revenue from Federal Sources 3,416,052 3,416,052
820 Claims and Judgments Against the LEA
830 Interest
TOTAL Non Operating Revenues (Expenses) $3,853,284 $33 $3,853,317 $15,286
Income (Loss) Before Contributions And Transfers ($282,071) ($19,088) ($301,159) $280,934
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP)
Page - 1 of 2
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:00 AM
Page 15
Amounts Expressed in Whole Dollars Food Service(51)
Child Care Operations(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Contributions, Transfers, and Special and Extraordinary Items
5200 Interfund Transfers – Out
5300 Transfers Out to Component Units/Primary Governments
5520 Special Items – Losses
5530 Extraordinary Items – Losses
9300 Interfund Transfers - IN
9500 Capital Contributions
9700 Transfers IN From Component Units/Primary Governments
9920 Special Items – Gains
9930 Extraordinary Items – Gains
Change In Net Position ($282,071) ($19,088) ($301,159) $280,934
0002 Net Position - Beginning of Fiscal Year (2,846,799) 51,821 (2,794,978) 4,196,079
0003 Accounting Changes / Residual Equity Transfers
Net Position - End Of Year ($3,128,870) $32,733 ($3,096,137) $4,477,013
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP)
Page - 2 of 2
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:00 AM
Page 16
Amounts Expressed in Whole Dollars Food Service(51)
Child Care Operations(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Cash Flows From Operating Activities
0011 Cash Receipts From Users 1,839,132 1,839,132 10,611,016
0012 Cash Receipts From Assessments Made to Other Funds
0013 Cash Receipts From Earnings on Investments
0014 Cash Receipts From Other Operating Revenue 33,547 33,547
0015 Cash Payments To Employees For Services 2,872,754 2,872,754 13,053,499
0016 Cash Payments For Insurance Claims
0017 Cash Payments To Suppliers For Goods and Services 2,375,699 51,902 2,427,601
0018 Cash Payments For Other Operating Expenses
Net Cash Provided By (Used For) Operating Activities ($3,409,321) ($18,355) ($3,427,676) ($2,442,483)
Cash Flows From Non-Capital Financing Activities
0021 Receipts From Local Sources - 6000
0022 Receipts From State Sources - 7000 414,218 414,218
0023 Receipts From Federal Sources -8000 3,126,669 3,126,669
0024 Notes and Loans Received (Repaid)
0025 Interest Paid on Notes/Loans - 5100-830
0026 Operating Transfers In (Out)/Residual Equity Trans
0027 Operating Transfers In (Out) Primary Government / Comp Unit
0028 Receipts From Refund of Prior Year Expenditures - 6991
0029 Special and Extraordinary Gains (losses)
Net Cash Prov By (Used for) Non-Capital Financing Activities $3,540,887 $3,540,887
Cash Flows From Investing Activities
0041 Earnings on Investments - 6500 1,994 33 2,027 15,286
0042 Purchase of Inv Securities / Deposits to Inv Pools
0043 Receipts From Investment Pool Withdrawals
0044 Proceeds from Sale and Maturity of Inv Securities (74,172) (74,172) 1,498,975
0045 Loans Received (Paid)
Net Cash Prov By (Used for) Investing Activities ($72,178) $33 ($72,145) $1,514,261
Cash Flows From Capital and Related Financing Activities
0031 Payments For Fac Acq, Const, and Imp - 4000 (51,962) (51,962)
0032 Gain / (Loss) on Sale of Fixed Assets - 6930
0033 Proceeds From Extended Term Financing - 9200
0034 Principal Paid on Financing Agreements
0035 Interest Paid on Financing Agreements - 5100-830
0036 (Inc) Dec in Contributed Capital
Net Cash Prov By (Used for) Capital and Related Financing Activities ($51,962) ($51,962)
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP)
Page - 1 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:03 AM
Page 17
Food Service(51)
Child Care Operations(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Net Increase (Decrease) in Cash Flows 7,426 (18,322) (10,896) (928,222)
0004 Cash and Cash Equivalents Beginning of Year 614,622 41,339 655,961 2,748,677
Cash and Cash Equivalents at Year End $622,048 $23,017 $645,065 $1,820,455
Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities
0005 Operating Income (Loss) per REP (4,135,355) (19,121) (4,154,476) 265,648
Adjustments
0051 Depreciation and Net Amortization 67,631 67,631
0052 Provision for Uncollectible Accounts
0053 Other Adjustments 307,052 307,052
Effect of Changes in Assets, Liabilities, Deferred Outflows and Deferred Inflows
0054 (Inc) Dec In Accounts Receivable (0120-0150) 195 4 199 (63,034)
0055 Advances to Other Funds (0160) 76,321 701 77,022 (2,504,858)
0056 (Inc) Dec in Inventories (0170) 27,054 61 27,115
0057 (Inc) Dec in Prepaid Expenses (0180) (385) (385)
0058 (Inc) Dec in Other Current or Noncurrent Assets
0064 Deferred Outflows (0910)
0059 Inc (Dec) in Accounts Payable (0400-0450) 6,129 6,129 (140,239)
0060 Inc (Dec) in Accrued Salaries/Benefits (0461) (15,730) (15,730)
0065 Inc (Dec) in Net Pension Liabilities (0570) 252,609 252,609
0066 Inc (Dec) in Other Postemp Benefit Oblig (0560)
0061 Inc (Dec) in Payroll Deductions/Withholding (0462)
0062 Inc (Dec) in Unearned Revenue (0480)
0063 Inc (Dec) in Other Current or Noncurrent Liabilities 5,158 5,158
0067 Deferred Inflows (0950)
Total Adjustments $726,034 $766 $726,800 ($2,708,131)
Cash Provided By (Used for) Total ($3,409,321) ($18,355) ($3,427,676) ($2,442,483)
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP)
Page - 2 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:03 AM
Page 18
Explanation of Transaction and Balance Sheet Effect Amount
Total
COMBINED STATEMENT OF CASH FLOWS
SCHEDULE OF NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP)
Page - 3 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:03 AM
Page 19
Amounts Expressed in Whole Dollars Private Purpose Trust(71)
Investment Trust(72)
Pension Trust(73)
Activity(81)
Assets And Deferred Outflows Of Resources
Assets
0100 Cash and Cash Equivalents 1,728 278,906
0110 Investments 27,706
0130 Due From Other Funds
0147 Due from Component Unit
0150 Other Receivables
0170 Inventories
0180 Prepaid Expenses (Expenditures)
0190 Other Current Assets
0220 Buildings and Building Improvements (Net)
0230 Machinery, Equipment and Furniture (Net)
Total Assets $29,434 $278,906
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $29,434 $278,906
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF)
Page - 1 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:04 AM
Page 20
Amounts Expressed in Whole Dollars Other Agency(89)
Discrete Component Units(98)
Discrete Component Units(99)
Total Fiduciary Funds
Assets And Deferred Outflows Of Resources
Assets
0100 Cash and Cash Equivalents 280,634
0110 Investments 27,706
0130 Due From Other Funds
0147 Due from Component Unit
0150 Other Receivables
0170 Inventories
0180 Prepaid Expenses (Expenditures)
0190 Other Current Assets
0220 Buildings and Building Improvements (Net)
0230 Machinery, Equipment and Furniture (Net)
Total Assets $308,340
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $308,340
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF)
Page - 2 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:04 AM
Page 21
Amounts Expressed in Whole Dollars Private Purpose Trust(71)
Investment Trust(72)
Pension Trust(73)
Activity(81)
Liabilities, Deferred Inflows Of Resources And Net Position
Liabilities
0400 Due to Other Funds
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Unit
0420 Accounts Payable
0430 Contracts Payable
0450 Short-Term Payables
0461 Accrued Salaries and Benefits
0462 Payroll Deductions and Withholding
0480 Unearned Revenues
0490 Other Current Liabilities 278,906
Total Liabilities $278,906
0950 Deferred Inflows of Resources
Net Position
0791 Invested in Capital Assets, Net of Related Debt
0009 Restricted Net Position (0792 – 0798)
0799 Unrestricted Net Position 29,434
Total Net Position $29,434
Total Liabilities, Deferred Inflows Of Resources And Net Position $29,434 $278,906
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF)
Page - 3 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:04 AM
Page 22
Amounts Expressed in Whole Dollars Other Agency(89)
Discrete Component Units(98)
Discrete Component Units(99)
Total Fiduciary Funds
Liabilities, Deferred Inflows Of Resources And Net Position
Liabilities
0400 Due to Other Funds
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Unit
0420 Accounts Payable
0430 Contracts Payable
0450 Short-Term Payables
0461 Accrued Salaries and Benefits
0462 Payroll Deductions and Withholding
0480 Unearned Revenues
0490 Other Current Liabilities 278,906
Total Liabilities $278,906
0950 Deferred Inflows of Resources
Net Position
0791 Invested in Capital Assets, Net of Related Debt
0009 Restricted Net Position (0792 – 0798)
0799 Unrestricted Net Position 29,434
Total Net Position $29,434
Total Liabilities, Deferred Inflows Of Resources And Net Position $308,340
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF)
Page - 4 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:04 AM
Page 23
Amounts Expressed in Whole Dollars Private Purpose Trust(71)
Investment Trust(72)
Pension Trust(73)
Discrete Component Units
(98)
Discrete Component Units
(99)
Total Fiduciary Funds
Additions
0091 Gifts and Contributions
0092 Other Additions 267 267
Deductions
0093 Scholarships Awarded 100 100
0094 Other Deductions
Change In Net Position $167 $167
0006 Net Position – Beginning of Fiscal Year 29,267 29,267
0007 Net Position Held in Trust for Pension Benefits
Net Position - End of Fiscal Year $29,434 $29,434
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Changes in Net Position - Fiduciary Funds (CNAF)
Page - 1 of 1
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:04 AM
Page 24
Revenue ReportedIn Current Year
Current YearTax Accrual
Prior YearTax Accrual
Taxes CollectedIn Current Year
Revenue from Local Sources
6111 Current Real Estate Taxes 55,465,673.00 55,465,673.00
6112 Interim Real Estate Taxes 378,195.00 3,233.00 1,492.00 376,454.00
6113 Public Utility Realty Taxes 81,825.00 81,825.00
6114 Payments in Lieu of Current Taxes - State / Local 102,173.00 102,173.00
6131 Current Act 1 Earned Income Taxes 9,888,976.00 2,299,761.00 2,086,288.00 9,675,503.00
6143 Current Act 511 Local Services Taxes 282,171.00 52,249.00 334,420.00
6151 Current Act 511 Earned Income Taxes 7,063,555.00 1,642,687.00 1,490,208.00 6,911,076.00
6153 Current Act 511 Real Estate Transfer Taxes 1,434,809.00 119,457.00 123,649.00 1,439,001.00
6411 Delinquent Real Estate Taxes 1,258,041.00 517,530.00 376,995.00 1,117,506.00
6500 Earnings on Investments 24,414.00
6700 Revenues from LEA Activities 106,422.00
6829 State Revenue Received from Other Sources 50,000.00
6832 Federal IDEA Revenue Received as Pass Through 1,364,993.00
6910 Rentals 76,480.00
6920 Contributions and Donations from Private Sources 42,625.00
6942 Summer School Tuition 50.00
6944 Receipts from Other LEAs in Pennsylvania - Education 247,541.00
6962 Other Services Provided Other Pennsylvania LEAs 124,751.00
6991 Refunds of a Prior Year Expenditure 11,596.00
6999 Other Revenues Not Specified Above 612,996.00
TOTAL Revenue from Local Sources $78,617,286.00 $4,582,668.00 $4,130,881.00 $75,503,631.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV)
Page - 1 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:05 AM
General Fund (10)
Page 25
Revenue ReportedIn Current Year
Revenue from State Sources
7110 Basic Education Funding 19,988,861.00
7160 Tuition for Orphans Subsidy 172,544.00
7220 Vocational Education 6,477.00
7250 Migratory Children 1,582.00
7271 Special Education funds for School-Aged Pupils 3,875,053.00
7292 Pre-K Counts 651,000.00
7311 Pupil Transportation Subsidy 2,695,652.00
7312 Nonpublic and Charter School Pupil Transportation Subsidy 152,480.00
7330 Health Services (Medical, Dental, Nurse, Act 25) 211,225.00
7340 State Property Tax Reduction Allocation 1,342,693.00
7360 Safe Schools 9,482.00
7505 Ready to Learn Block Grant 1,128,079.00
7810 State Share of Social Security and Medicare Taxes 1,959,512.00
7820 State Share of Retirement Contributions 6,758,219.00
TOTAL Revenue from State Sources $38,952,859.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV)
Page - 2 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:05 AM
General Fund (10)
Page 26
Revenue ReportedIn Current Year
Revenue from Federal Sources
8110 Payments for Federally Impacted Areas 443,433.00
8390 Other Restricted Federal Grants-in-Aid Directly from the Federal Government 98,810.00
8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 2,486,913.00
8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 330,441.00
8516 NCLB, Title III - Language Instruction for Limited English Proficient and Immigrant Students 112,653.00
8690 Other Restricted Federal Grants-in-Aid Through the Commonwealth of PA 38,048.00
8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) 429,097.00
8820 Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program 63,757.00
TOTAL Revenue from Federal Sources $4,003,152.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV)
Page - 3 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:05 AM
General Fund (10)
Page 27
Revenue ReportedIn Current Year
Other Financing Sources
9120 Proceeds from Refunding of Bonds 9,620,000.00
9130 Bond Premiums 142,577.00
9400 Sale of or Compensation for Loss of Fixed Assets 12,586.00
TOTAL Other Financing Sources $9,775,163.00
TOTAL FROM ALL SOURCES $131,348,460.00 $4,582,668.00 $4,130,881.00 $75,503,631.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of General Fund Revenues and Other Financing Sources - (REV)
Page - 4 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:05 AM
General Fund (10)
Page 28
Revenue from Local Sources 78,617,286.00
Revenue from State Sources 38,952,859.00
Revenue from Federal Sources 4,003,152.00
Other Financing Sources 9,775,163.00
TOTAL FROM ALL SOURCES $131,348,460.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS)
Page - 1 of 1
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:05 AM
General Fund (10)
Page 29
General Fund (10)
1000 Instruction Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 35,891,961.00
Total Personnel Services – Salaries $35,891,961.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 2,724,260.00230 PSERS Retirement Contributions 9,211,057.00240 Tuition Reimbursement 626,830.00260 Workers’ Compensation 240,337.00270 Group Insurance – Self-Insurance 8,944,735.00290 Other Current Employee Benefits 92,408.00
Total Personnel Services – Employee Benefits $21,839,627.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 3,862,136.00323 Professional Educational Services – Other Educational Agencies 4,309,723.00324 Professional Educational Services – Employee Training and Development Services 4,500.00329 Professional Educational Services – Other 58,695.00330 Other Professional Services 240,128.00
Total Purchased Professional and Technical Services $8,475,182.00
400 Purchased Property Services410 Cleaning Services 4,964.00430 Repairs and Maintenance Services 12,718.00440 Rentals 339,000.00
Total Purchased Property Services $356,682.00
500 Other Purchased Services510 Student Transportation Services 50,055.00530 Communications 2,315.00549 Other Advertising/Public Relations 336.00550 Printing and Binding 49.00561 Tuition To Other School Districts Within the State 326,960.00562 Tuition To Pennsylvania Charter Schools 2,642,382.00564 Tuition To Career and Technology Centers 2,500,252.00567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 31,828.00568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 72,016.00580 Travel 41,999.00594 IU Payment By Withholding for Institutionalized Children’s Programs – Special Classes 9,259.00
Total Other Purchased Services $5,677,451.00
600 Supplies610 General Supplies 482,339.00620 Energy 6,894.00640 Books and Periodicals 780,218.00650 Supplies & Fees – Technology Related 4,037.00
Total Supplies $1,273,488.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 1 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 30
General Fund (10)
1000 Instruction Total
700 Property750 Equipment – Original and Additional 255,069.00760 Equipment – Replacement 328,957.00
Total Property $584,026.00
800 Other Objects810 Dues and Fees 9,441.00890 Miscellaneous Expenditures 670,005.00
Total Other Objects $679,446.00
Total 1000 Instruction $74,777,863.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 2 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 31
General Fund (10)
1100 Regular Programs – Elementary / Secondary Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 14,070,586.00 14,480,073.00 1,183,525.00 29,734,184.00
Total Personnel Services – Salaries $14,070,586.00 $14,480,073.00 $1,183,525.00 $29,734,184.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 1,065,250.00 1,100,479.00 90,827.00 2,256,556.00230 PSERS Retirement Contributions 3,603,751.00 3,718,136.00 306,354.00 7,628,241.00240 Tuition Reimbursement 238,138.00 254,655.00 492,793.00260 Workers’ Compensation 94,176.00 96,143.00 9,468.00 199,787.00270 Group Insurance – Self-Insurance 3,247,972.00 3,179,592.00 304,045.00 6,731,609.00290 Other Current Employee Benefits 47,518.00 10,701.00 1,280.00 59,499.00
Total Personnel Services – Employee Benefits $8,296,805.00 $8,359,706.00 $711,974.00 $17,368,485.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 20,135.00 20,135.00323 Professional Educational Services – Other Educational Agencies 436,956.00 553,461.00 990,417.00324 Professional Educational Services – Employee Training and Development Services 4,500.00 4,500.00329 Professional Educational Services – Other 2,000.00 12,735.00 408.00 15,143.00330 Other Professional Services 2,941.00 3,316.00 6,257.00
Total Purchased Professional and Technical Services $441,897.00 $574,012.00 $20,543.00 $1,036,452.00
400 Purchased Property Services410 Cleaning Services 4,964.00 4,964.00430 Repairs and Maintenance Services 12,293.00 12,293.00440 Rentals 84,582.00 244,405.00 328,987.00
Total Purchased Property Services $84,582.00 $261,662.00 $346,244.00
500 Other Purchased Services510 Student Transportation Services 14,582.00 28,839.00 43,421.00530 Communications 1,088.00 1,227.00 2,315.00550 Printing and Binding 23.00 26.00 49.00561 Tuition To Other School Districts Within the State 99,165.00 111,824.00 210,989.00562 Tuition To Pennsylvania Charter Schools 892,488.00 1,006,423.00 1,898,911.00568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 33,848.00 38,168.00 72,016.00580 Travel 7,607.00 15,390.00 115.00 23,112.00
Total Other Purchased Services $1,048,801.00 $1,201,897.00 $115.00 $2,250,813.00
600 Supplies610 General Supplies 116,079.00 200,823.00 132,923.00 449,825.00620 Energy 1,292.00 4,016.00 5,308.00640 Books and Periodicals 278,734.00 150,419.00 231,406.00 660,559.00650 Supplies & Fees – Technology Related 669.00 3,368.00 4,037.00
Total Supplies $396,774.00 $358,626.00 $364,329.00 $1,119,729.00
700 Property750 Equipment – Original and Additional 137,130.00 76,235.00 213,365.00760 Equipment – Replacement 62,791.00 182,143.00 244,934.00
Total Property $199,921.00 $258,378.00 $458,299.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 3 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 32
General Fund (10)
1100 Regular Programs – Elementary / Secondary Elementary Secondary Federal Total
800 Other Objects810 Dues and Fees 350.00 9,011.00 9,361.00890 Miscellaneous Expenditures 2,063.00 11,851.00 13,914.00
Total Other Objects $2,413.00 $20,862.00 $23,275.00
Total 1100 Regular Programs – Elementary / Secondary $24,541,779.00 $25,515,216.00 $2,280,486.00 $52,337,481.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 4 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 33
General Fund (10)
1110 Regular Programs Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 14,070,586.00 14,480,073.00 240,635.00 28,791,294.00
Total Personnel Services – Salaries $14,070,586.00 $14,480,073.00 $240,635.00 $28,791,294.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 1,065,250.00 1,100,479.00 18,355.00 2,184,084.00230 PSERS Retirement Contributions 3,603,751.00 3,718,136.00 62,180.00 7,384,067.00240 Tuition Reimbursement 238,138.00 254,655.00 492,793.00260 Workers’ Compensation 94,176.00 96,143.00 1,925.00 192,244.00270 Group Insurance – Self-Insurance 3,247,972.00 3,179,592.00 71,559.00 6,499,123.00290 Other Current Employee Benefits 47,518.00 10,701.00 1,280.00 59,499.00
Total Personnel Services – Employee Benefits $8,296,805.00 $8,359,706.00 $155,299.00 $16,811,810.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 10,000.00 10,000.00323 Professional Educational Services – Other Educational Agencies 436,956.00 553,461.00 990,417.00324 Professional Educational Services – Employee Training and Development Services 4,500.00 4,500.00329 Professional Educational Services – Other 2,000.00 12,735.00 14,735.00330 Other Professional Services 2,941.00 3,316.00 6,257.00
Total Purchased Professional and Technical Services $441,897.00 $574,012.00 $10,000.00 $1,025,909.00
400 Purchased Property Services410 Cleaning Services 4,964.00 4,964.00430 Repairs and Maintenance Services 12,293.00 12,293.00440 Rentals 84,582.00 244,405.00 328,987.00
Total Purchased Property Services $84,582.00 $261,662.00 $346,244.00
500 Other Purchased Services510 Student Transportation Services 14,582.00 28,839.00 43,421.00530 Communications 1,088.00 1,227.00 2,315.00550 Printing and Binding 23.00 26.00 49.00561 Tuition To Other School Districts Within the State 99,165.00 111,824.00 210,989.00562 Tuition To Pennsylvania Charter Schools 892,488.00 1,006,423.00 1,898,911.00568 Tuition To Private Residential Rehabilitative Institutions (PRRI) [In-State] and Detention Centers 33,848.00 38,168.00 72,016.00580 Travel 7,607.00 15,390.00 115.00 23,112.00
Total Other Purchased Services $1,048,801.00 $1,201,897.00 $115.00 $2,250,813.00
600 Supplies610 General Supplies 116,079.00 200,823.00 311.00 317,213.00620 Energy 1,292.00 4,016.00 5,308.00640 Books and Periodicals 278,734.00 150,419.00 8,116.00 437,269.00650 Supplies & Fees – Technology Related 669.00 3,368.00 4,037.00
Total Supplies $396,774.00 $358,626.00 $8,427.00 $763,827.00
700 Property750 Equipment – Original and Additional 137,130.00 76,235.00 213,365.00760 Equipment – Replacement 62,791.00 182,143.00 244,934.00
Total Property $199,921.00 $258,378.00 $458,299.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 5 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 34
General Fund (10)
1110 Regular Programs Elementary Secondary Federal Total
800 Other Objects810 Dues and Fees 350.00 9,011.00 9,361.00890 Miscellaneous Expenditures 2,063.00 11,851.00 13,914.00
Total Other Objects $2,413.00 $20,862.00 $23,275.00
Total 1110 Regular Programs $24,541,779.00 $25,515,216.00 $414,476.00 $50,471,471.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 6 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 35
General Fund (10)
1190 Federally-Funded Regular Programs Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 942,890.00 942,890.00
Total Personnel Services – Salaries $942,890.00 $942,890.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 72,472.00 72,472.00230 PSERS Retirement Contributions 244,174.00 244,174.00260 Workers’ Compensation 7,543.00 7,543.00270 Group Insurance – Self-Insurance 232,486.00 232,486.00
Total Personnel Services – Employee Benefits $556,675.00 $556,675.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 10,135.00 10,135.00329 Professional Educational Services – Other 408.00 408.00
Total Purchased Professional and Technical Services $10,543.00 $10,543.00
600 Supplies610 General Supplies 132,612.00 132,612.00640 Books and Periodicals 223,290.00 223,290.00
Total Supplies $355,902.00 $355,902.00
Total 1190 Federally-Funded Regular Programs $1,866,010.00 $1,866,010.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 7 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 36
General Fund (10)
1200 Special Programs – Elementary / Secondary Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 2,512,884.00 3,122,738.00 126,035.00 5,761,657.00
Total Personnel Services – Salaries $2,512,884.00 $3,122,738.00 $126,035.00 $5,761,657.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 190,656.00 237,341.00 9,630.00 437,627.00230 PSERS Retirement Contributions 646,666.00 801,045.00 34,280.00 1,481,991.00240 Tuition Reimbursement 60,912.00 66,123.00 127,035.00260 Workers’ Compensation 16,468.00 20,428.00 1,008.00 37,904.00270 Group Insurance – Self-Insurance 1,029,914.00 998,594.00 77,339.00 2,105,847.00290 Other Current Employee Benefits 13,050.00 14,139.00 3,080.00 30,269.00
Total Personnel Services – Employee Benefits $1,957,666.00 $2,137,670.00 $125,337.00 $4,220,673.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 825,757.00 1,489,848.00 1,364,993.00 3,680,598.00323 Professional Educational Services – Other Educational Agencies 708,112.00 948,853.00 1,656,965.00330 Other Professional Services 101,130.00 125,874.00 5,000.00 232,004.00
Total Purchased Professional and Technical Services $1,634,999.00 $2,564,575.00 $1,369,993.00 $5,569,567.00
400 Purchased Property Services430 Repairs and Maintenance Services 425.00 425.00440 Rentals 10,013.00 10,013.00
Total Purchased Property Services $10,013.00 $425.00 $10,438.00
500 Other Purchased Services510 Student Transportation Services 565.00 6,069.00 6,634.00549 Other Advertising/Public Relations 148.00 188.00 336.00562 Tuition To Pennsylvania Charter Schools 327,127.00 416,344.00 743,471.00567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 14,004.00 17,824.00 31,828.00580 Travel 9,592.00 7,327.00 65.00 16,984.00594 IU Payment By Withholding for Institutionalized Children’s Programs – Special Classes 4,074.00 5,185.00 9,259.00
Total Other Purchased Services $355,510.00 $452,937.00 $65.00 $808,512.00
600 Supplies610 General Supplies 12,876.00 6,009.00 883.00 19,768.00620 Energy 521.00 1,065.00 1,586.00640 Books and Periodicals 66,540.00 43,348.00 109,888.00
Total Supplies $79,937.00 $50,422.00 $883.00 $131,242.00
700 Property750 Equipment – Original and Additional 8,154.00 18,459.00 3,556.00 30,169.00760 Equipment – Replacement 83,947.00 27.00 49.00 84,023.00
Total Property $92,101.00 $18,486.00 $3,605.00 $114,192.00
800 Other Objects810 Dues and Fees 35.00 45.00 80.00890 Miscellaneous Expenditures 2,768.00 1,725.00 4,493.00
Total Other Objects $2,803.00 $1,770.00 $4,573.00
Total 1200 Special Programs – Elementary / Secondary $6,635,900.00 $8,358,611.00 $1,626,343.00 $16,620,854.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 8 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 37
General Fund (10)
1210 Life Skills Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 97,185.00 256,225.00 353,410.00
Total Personnel Services – Salaries $97,185.00 $256,225.00 $353,410.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 7,434.00 19,586.00 27,020.00230 PSERS Retirement Contributions 24,896.00 65,705.00 90,601.00240 Tuition Reimbursement 1,800.00 2,600.00 4,400.00260 Workers’ Compensation 612.00 1,676.00 2,288.00270 Group Insurance – Self-Insurance 55,542.00 63,116.00 118,658.00
Total Personnel Services – Employee Benefits $90,284.00 $152,683.00 $242,967.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 329,883.00 501,682.00 831,565.00323 Professional Educational Services – Other Educational Agencies 178,023.00 152,289.00 330,312.00
Total Purchased Professional and Technical Services $507,906.00 $653,971.00 $1,161,877.00
500 Other Purchased Services510 Student Transportation Services 1,019.00 1,019.00
Total Other Purchased Services $1,019.00 $1,019.00
600 Supplies610 General Supplies 356.00 778.00 1,134.00640 Books and Periodicals 22,160.00 14,310.00 36,470.00
Total Supplies $22,516.00 $15,088.00 $37,604.00
700 Property750 Equipment – Original and Additional 1,608.00 1,608.00760 Equipment – Replacement 8,405.00 8,405.00
Total Property $8,405.00 $1,608.00 $10,013.00
Total 1210 Life Skills Support $726,296.00 $1,080,594.00 $1,806,890.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 9 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 38
General Fund (10)
1220 Sensory Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 487,978.00 6,619.00 494,597.00
Total Personnel Services – Salaries $487,978.00 $6,619.00 $494,597.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 37,101.00 507.00 37,608.00230 PSERS Retirement Contributions 125,229.00 1,711.00 126,940.00240 Tuition Reimbursement 8,710.00 8,710.00260 Workers’ Compensation 3,246.00 53.00 3,299.00270 Group Insurance – Self-Insurance 79,112.00 4,628.00 83,740.00
Total Personnel Services – Employee Benefits $253,398.00 $6,899.00 $260,297.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 171,293.00 258,213.00 429,506.00323 Professional Educational Services – Other Educational Agencies 8,999.00 8,999.00330 Other Professional Services 225.00 450.00 675.00
Total Purchased Professional and Technical Services $180,517.00 $258,663.00 $439,180.00
500 Other Purchased Services510 Student Transportation Services 4,780.00 4,780.00580 Travel 2,053.00 639.00 2,692.00
Total Other Purchased Services $2,053.00 $5,419.00 $7,472.00
600 Supplies610 General Supplies 817.00 382.00 1,199.00640 Books and Periodicals 3,925.00 177.00 4,102.00
Total Supplies $4,742.00 $559.00 $5,301.00
700 Property750 Equipment – Original and Additional 656.00 13.00 669.00
Total Property $656.00 $13.00 $669.00
Total 1220 Sensory Support $929,344.00 $264,654.00 $13,518.00 $1,207,516.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 10 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 39
General Fund (10)
1230 Emotional Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 957,925.00 994,657.00 1,952,582.00
Total Personnel Services – Salaries $957,925.00 $994,657.00 $1,952,582.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 72,986.00 75,591.00 148,577.00230 PSERS Retirement Contributions 247,523.00 255,281.00 502,804.00240 Tuition Reimbursement 34,298.00 46,467.00 80,765.00260 Workers’ Compensation 6,212.00 6,469.00 12,681.00270 Group Insurance – Self-Insurance 441,643.00 363,990.00 805,633.00290 Other Current Employee Benefits 5,370.00 7,979.00 13,349.00
Total Personnel Services – Employee Benefits $808,032.00 $755,777.00 $1,563,809.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 77,678.00 486,483.00 113,989.00 678,150.00323 Professional Educational Services – Other Educational Agencies 392,396.00 550,497.00 942,893.00330 Other Professional Services 4,400.00 5,600.00 10,000.00
Total Purchased Professional and Technical Services $474,474.00 $1,042,580.00 $113,989.00 $1,631,043.00
500 Other Purchased Services510 Student Transportation Services 565.00 270.00 835.00580 Travel 2,143.00 1,944.00 4,087.00
Total Other Purchased Services $2,708.00 $2,214.00 $4,922.00
600 Supplies610 General Supplies 9,946.00 1,656.00 11,602.00620 Energy 483.00 1,065.00 1,548.00640 Books and Periodicals 35,400.00 21,911.00 57,311.00
Total Supplies $45,829.00 $24,632.00 $70,461.00
700 Property750 Equipment – Original and Additional 6,849.00 8,623.00 15,472.00760 Equipment – Replacement 17,718.00 27.00 17,745.00
Total Property $24,567.00 $8,650.00 $33,217.00
800 Other Objects890 Miscellaneous Expenditures 2,683.00 1,158.00 3,841.00
Total Other Objects $2,683.00 $1,158.00 $3,841.00
Total 1230 Emotional Support $2,316,218.00 $2,829,668.00 $113,989.00 $5,259,875.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 11 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 40
General Fund (10)
1240 Academic Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 944,545.00 1,840,206.00 119,416.00 2,904,167.00
Total Personnel Services – Salaries $944,545.00 $1,840,206.00 $119,416.00 $2,904,167.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 71,205.00 139,745.00 9,123.00 220,073.00230 PSERS Retirement Contributions 242,538.00 471,937.00 32,569.00 747,044.00240 Tuition Reimbursement 16,104.00 17,056.00 33,160.00260 Workers’ Compensation 6,230.00 12,073.00 955.00 19,258.00270 Group Insurance – Self-Insurance 445,521.00 560,842.00 72,711.00 1,079,074.00290 Other Current Employee Benefits 7,680.00 6,160.00 3,080.00 16,920.00
Total Personnel Services – Employee Benefits $789,278.00 $1,207,813.00 $118,438.00 $2,115,529.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 56,982.00 185,701.00 242,683.00323 Professional Educational Services – Other Educational Agencies 10,288.00 33,381.00 43,669.00330 Other Professional Services 5,000.00 5,000.00
Total Purchased Professional and Technical Services $67,270.00 $219,082.00 $5,000.00 $291,352.00
400 Purchased Property Services430 Repairs and Maintenance Services 425.00 425.00440 Rentals 3,013.00 3,013.00
Total Purchased Property Services $3,013.00 $425.00 $3,438.00
500 Other Purchased Services580 Travel 5,396.00 4,744.00 65.00 10,205.00
Total Other Purchased Services $5,396.00 $4,744.00 $65.00 $10,205.00
600 Supplies610 General Supplies 1,757.00 3,193.00 883.00 5,833.00620 Energy 38.00 38.00640 Books and Periodicals 5,055.00 6,950.00 12,005.00
Total Supplies $6,850.00 $10,143.00 $883.00 $17,876.00
700 Property750 Equipment – Original and Additional 649.00 8,215.00 3,556.00 12,420.00760 Equipment – Replacement 57,824.00 49.00 57,873.00
Total Property $58,473.00 $8,215.00 $3,605.00 $70,293.00
800 Other Objects810 Dues and Fees 35.00 45.00 80.00890 Miscellaneous Expenditures 85.00 567.00 652.00
Total Other Objects $120.00 $612.00 $732.00
Total 1240 Academic Support $1,871,932.00 $3,293,828.00 $247,832.00 $5,413,592.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 12 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 41
General Fund (10)
1241 Learning Support – Public Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 876,123.00 1,703,359.00 119,416.00 2,698,898.00
Total Personnel Services – Salaries $876,123.00 $1,703,359.00 $119,416.00 $2,698,898.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 66,001.00 129,379.00 9,123.00 204,503.00230 PSERS Retirement Contributions 225,095.00 436,890.00 32,569.00 694,554.00240 Tuition Reimbursement 14,293.00 11,420.00 25,713.00260 Workers’ Compensation 5,813.00 11,200.00 955.00 17,968.00270 Group Insurance – Self-Insurance 427,064.00 531,839.00 72,711.00 1,031,614.00290 Other Current Employee Benefits 7,680.00 5,060.00 3,080.00 15,820.00
Total Personnel Services – Employee Benefits $745,946.00 $1,125,788.00 $118,438.00 $1,990,172.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 56,982.00 185,701.00 242,683.00323 Professional Educational Services – Other Educational Agencies 10,288.00 32,504.00 42,792.00330 Other Professional Services 5,000.00 5,000.00
Total Purchased Professional and Technical Services $67,270.00 $218,205.00 $5,000.00 $290,475.00
400 Purchased Property Services430 Repairs and Maintenance Services 425.00 425.00440 Rentals 3,013.00 3,013.00
Total Purchased Property Services $3,013.00 $425.00 $3,438.00
500 Other Purchased Services580 Travel 4,558.00 4,744.00 65.00 9,367.00
Total Other Purchased Services $4,558.00 $4,744.00 $65.00 $9,367.00
600 Supplies610 General Supplies 1,611.00 3,059.00 883.00 5,553.00620 Energy 38.00 38.00640 Books and Periodicals 5,001.00 6,950.00 11,951.00
Total Supplies $6,650.00 $10,009.00 $883.00 $17,542.00
700 Property750 Equipment – Original and Additional 649.00 8,215.00 3,556.00 12,420.00760 Equipment – Replacement 57,824.00 49.00 57,873.00
Total Property $58,473.00 $8,215.00 $3,605.00 $70,293.00
800 Other Objects810 Dues and Fees 35.00 45.00 80.00890 Miscellaneous Expenditures 483.00 483.00
Total Other Objects $35.00 $528.00 $563.00
Total 1241 Learning Support – Public $1,759,055.00 $3,073,861.00 $247,832.00 $5,080,748.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 13 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 42
General Fund (10)
1243 Gifted Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 68,422.00 136,847.00 205,269.00
Total Personnel Services – Salaries $68,422.00 $136,847.00 $205,269.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 5,204.00 10,366.00 15,570.00230 PSERS Retirement Contributions 17,443.00 35,047.00 52,490.00240 Tuition Reimbursement 1,811.00 5,636.00 7,447.00260 Workers’ Compensation 417.00 873.00 1,290.00270 Group Insurance – Self-Insurance 18,457.00 29,003.00 47,460.00290 Other Current Employee Benefits 1,100.00 1,100.00
Total Personnel Services – Employee Benefits $43,332.00 $82,025.00 $125,357.00
300 Purchased Professional and Technical Services323 Professional Educational Services – Other Educational Agencies 877.00 877.00
Total Purchased Professional and Technical Services $877.00 $877.00
500 Other Purchased Services580 Travel 838.00 838.00
Total Other Purchased Services $838.00 $838.00
600 Supplies610 General Supplies 146.00 134.00 280.00640 Books and Periodicals 54.00 54.00
Total Supplies $200.00 $134.00 $334.00
800 Other Objects890 Miscellaneous Expenditures 85.00 84.00 169.00
Total Other Objects $85.00 $84.00 $169.00
Total 1243 Gifted Support $112,877.00 $219,967.00 $332,844.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 14 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 43
General Fund (10)
1270 Multi-Handicapped Support Elementary Secondary Federal Total
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 46,384.00 57,769.00 1,251,004.00 1,355,157.00323 Professional Educational Services – Other Educational Agencies 118,406.00 212,192.00 330,598.00330 Other Professional Services 39,308.00 39,308.00
Total Purchased Professional and Technical Services $164,790.00 $309,269.00 $1,251,004.00 $1,725,063.00
Total 1270 Multi-Handicapped Support $164,790.00 $309,269.00 $1,251,004.00 $1,725,063.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 15 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 44
General Fund (10)
1280 Early Intervention Support Elementary Secondary Federal Total
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 49,191.00 49,191.00
Total Purchased Professional and Technical Services $49,191.00 $49,191.00
Total 1280 Early Intervention Support $49,191.00 $49,191.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 16 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 45
General Fund (10)
1290 Special Programs - Other Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 25,251.00 31,650.00 56,901.00
Total Personnel Services – Salaries $25,251.00 $31,650.00 $56,901.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 1,930.00 2,419.00 4,349.00230 PSERS Retirement Contributions 6,480.00 8,122.00 14,602.00260 Workers’ Compensation 168.00 210.00 378.00270 Group Insurance – Self-Insurance 8,096.00 10,646.00 18,742.00
Total Personnel Services – Employee Benefits $16,674.00 $21,397.00 $38,071.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 94,346.00 94,346.00323 Professional Educational Services – Other Educational Agencies 494.00 494.00330 Other Professional Services 96,505.00 80,516.00 177,021.00
Total Purchased Professional and Technical Services $190,851.00 $81,010.00 $271,861.00
400 Purchased Property Services440 Rentals 7,000.00 7,000.00
Total Purchased Property Services $7,000.00 $7,000.00
500 Other Purchased Services549 Other Advertising/Public Relations 148.00 188.00 336.00562 Tuition To Pennsylvania Charter Schools 327,127.00 416,344.00 743,471.00567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 14,004.00 17,824.00 31,828.00594 IU Payment By Withholding for Institutionalized Children’s Programs – Special Classes 4,074.00 5,185.00 9,259.00
Total Other Purchased Services $345,353.00 $439,541.00 $784,894.00
Total 1290 Special Programs - Other Support $578,129.00 $580,598.00 $1,158,727.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 17 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 46
General Fund (10)
1300 Vocational Education Elementary Secondary Federal Total
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 43,552.00 43,552.00
Total Purchased Professional and Technical Services $43,552.00 $43,552.00
500 Other Purchased Services564 Tuition To Career and Technology Centers 2,500,252.00 2,500,252.00
Total Other Purchased Services $2,500,252.00 $2,500,252.00
Total 1300 Vocational Education $2,543,804.00 $2,543,804.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 18 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 47
General Fund (10)
1400 Other Instructional Programs – Elementary / Secondary Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 167,636.00 228,484.00 396,120.00
Total Personnel Services – Salaries $167,636.00 $228,484.00 $396,120.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 12,707.00 17,370.00 30,077.00230 PSERS Retirement Contributions 42,204.00 58,621.00 100,825.00240 Tuition Reimbursement 5,640.00 1,362.00 7,002.00260 Workers’ Compensation 1,114.00 1,532.00 2,646.00270 Group Insurance – Self-Insurance 48,158.00 59,121.00 107,279.00290 Other Current Employee Benefits 1,100.00 1,540.00 2,640.00
Total Personnel Services – Employee Benefits $110,923.00 $139,546.00 $250,469.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 19,786.00 141,617.00 161,403.00323 Professional Educational Services – Other Educational Agencies 2,163.00 1,660,178.00 1,662,341.00330 Other Professional Services 596.00 1,271.00 1,867.00
Total Purchased Professional and Technical Services $22,545.00 $1,803,066.00 $1,825,611.00
500 Other Purchased Services561 Tuition To Other School Districts Within the State 9,900.00 106,071.00 115,971.00580 Travel 571.00 1,332.00 1,903.00
Total Other Purchased Services $10,471.00 $107,403.00 $117,874.00
600 Supplies610 General Supplies 143.00 105.00 248.00640 Books and Periodicals 318.00 318.00
Total Supplies $461.00 $105.00 $566.00
700 Property750 Equipment – Original and Additional 11,246.00 289.00 11,535.00
Total Property $11,246.00 $289.00 $11,535.00
800 Other Objects890 Miscellaneous Expenditures 598.00 598.00
Total Other Objects $598.00 $598.00
Total 1400 Other Instructional Programs – Elementary / Secondary $323,282.00 $2,279,491.00 $2,602,773.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 19 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 48
General Fund (10)
1420 Summer School Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 9,101.00 9,101.00
Total Personnel Services – Salaries $9,101.00 $9,101.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 773.00 773.00230 PSERS Retirement Contributions 2,397.00 2,397.00260 Workers’ Compensation 73.00 73.00
Total Personnel Services – Employee Benefits $3,243.00 $3,243.00
Total 1420 Summer School $12,344.00 $12,344.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 20 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 49
General Fund (10)
1430 Homebound Instruction Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 3,961.00 19,290.00 23,251.00
Total Personnel Services – Salaries $3,961.00 $19,290.00 $23,251.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 302.00 1,512.00 1,814.00230 PSERS Retirement Contributions 1,015.00 4,959.00 5,974.00260 Workers’ Compensation 26.00 128.00 154.00
Total Personnel Services – Employee Benefits $1,343.00 $6,599.00 $7,942.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 124.00 3,532.00 3,656.00323 Professional Educational Services – Other Educational Agencies 969.00 969.00
Total Purchased Professional and Technical Services $124.00 $4,501.00 $4,625.00
Total 1430 Homebound Instruction $5,428.00 $30,390.00 $35,818.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 21 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 50
General Fund (10)
1440 Alternative Regular Education Programs Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 121,103.00 200,093.00 321,196.00
Total Personnel Services – Salaries $121,103.00 $200,093.00 $321,196.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 9,136.00 15,085.00 24,221.00230 PSERS Retirement Contributions 31,042.00 51,265.00 82,307.00240 Tuition Reimbursement 5,640.00 1,362.00 7,002.00260 Workers’ Compensation 805.00 1,331.00 2,136.00270 Group Insurance – Self-Insurance 47,843.00 59,121.00 106,964.00290 Other Current Employee Benefits 1,100.00 1,540.00 2,640.00
Total Personnel Services – Employee Benefits $95,566.00 $129,704.00 $225,270.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 116,785.00 116,785.00323 Professional Educational Services – Other Educational Agencies 2,163.00 1,659,209.00 1,661,372.00
Total Purchased Professional and Technical Services $2,163.00 $1,775,994.00 $1,778,157.00
500 Other Purchased Services561 Tuition To Other School Districts Within the State 9,900.00 106,071.00 115,971.00580 Travel 571.00 1,332.00 1,903.00
Total Other Purchased Services $10,471.00 $107,403.00 $117,874.00
600 Supplies610 General Supplies 143.00 143.00640 Books and Periodicals 318.00 318.00
Total Supplies $461.00 $461.00
700 Property750 Equipment – Original and Additional 11,246.00 289.00 11,535.00
Total Property $11,246.00 $289.00 $11,535.00
Total 1440 Alternative Regular Education Programs $241,010.00 $2,213,483.00 $2,454,493.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 22 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 51
General Fund (10)
1441 Adjudicated / Court-Placed Programs Elementary Secondary Federal Total
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 116,785.00 116,785.00323 Professional Educational Services – Other Educational Agencies 13,899.00 13,899.00
Total Purchased Professional and Technical Services $130,684.00 $130,684.00
500 Other Purchased Services561 Tuition To Other School Districts Within the State 82,972.00 82,972.00
Total Other Purchased Services $82,972.00 $82,972.00
Total 1441 Adjudicated / Court-Placed Programs $213,656.00 $213,656.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 23 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 52
General Fund (10)
1442 Alternative Education Programs Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 121,103.00 200,093.00 321,196.00
Total Personnel Services – Salaries $121,103.00 $200,093.00 $321,196.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 9,136.00 15,085.00 24,221.00230 PSERS Retirement Contributions 31,042.00 51,265.00 82,307.00240 Tuition Reimbursement 5,640.00 1,362.00 7,002.00260 Workers’ Compensation 805.00 1,331.00 2,136.00270 Group Insurance – Self-Insurance 47,843.00 59,121.00 106,964.00290 Other Current Employee Benefits 1,100.00 1,540.00 2,640.00
Total Personnel Services – Employee Benefits $95,566.00 $129,704.00 $225,270.00
300 Purchased Professional and Technical Services323 Professional Educational Services – Other Educational Agencies 2,163.00 1,645,310.00 1,647,473.00
Total Purchased Professional and Technical Services $2,163.00 $1,645,310.00 $1,647,473.00
500 Other Purchased Services561 Tuition To Other School Districts Within the State 9,900.00 23,099.00 32,999.00580 Travel 571.00 1,332.00 1,903.00
Total Other Purchased Services $10,471.00 $24,431.00 $34,902.00
600 Supplies610 General Supplies 143.00 143.00640 Books and Periodicals 318.00 318.00
Total Supplies $461.00 $461.00
700 Property750 Equipment – Original and Additional 11,246.00 289.00 11,535.00
Total Property $11,246.00 $289.00 $11,535.00
Total 1442 Alternative Education Programs $241,010.00 $1,999,827.00 $2,240,837.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 24 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 53
General Fund (10)
1450 Instructional Programs Outside the Established School Day Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 42,572.00 42,572.00
Total Personnel Services – Salaries $42,572.00 $42,572.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 3,269.00 3,269.00230 PSERS Retirement Contributions 10,147.00 10,147.00260 Workers’ Compensation 283.00 283.00270 Group Insurance – Self-Insurance 315.00 315.00
Total Personnel Services – Employee Benefits $14,014.00 $14,014.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 19,662.00 21,300.00 40,962.00330 Other Professional Services 596.00 1,271.00 1,867.00
Total Purchased Professional and Technical Services $20,258.00 $22,571.00 $42,829.00
600 Supplies610 General Supplies 105.00 105.00
Total Supplies $105.00 $105.00
800 Other Objects890 Miscellaneous Expenditures 598.00 598.00
Total Other Objects $598.00 $598.00
Total 1450 Instructional Programs Outside the Established School Day $76,844.00 $23,274.00 $100,118.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 25 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 54
General Fund (10)
1800 Pre-Kindergarten Elementary Secondary Federal Total
600 Supplies610 General Supplies 12,498.00640 Books and Periodicals 9,453.00
Total Supplies $21,951.00
800 Other Objects890 Miscellaneous Expenditures 651,000.00
Total Other Objects $651,000.00
Total 1800 Pre-Kindergarten $672,951.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 26 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 55
General Fund (10)
1801 Pre-K Instruction Elementary Secondary Federal Total
600 Supplies610 General Supplies 12,498.00640 Books and Periodicals 9,453.00
Total Supplies $21,951.00
Total 1801 Pre-K Instruction $21,951.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 27 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 56
General Fund (10)
1807 Pre-K Pass-Through Funds (Partners) Elementary Secondary Federal Total
800 Other Objects890 Miscellaneous Expenditures 651,000.00
Total Other Objects $651,000.00
Total 1807 Pre-K Pass-Through Funds (Partners) $651,000.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 28 of 28
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:07 AM
Page 57
General Fund (10)
2000 Support Services Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 14,962,361.00
Total Personnel Services – Salaries $14,962,361.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 179,265.00220 Social Security Contributions 1,124,458.00230 PSERS Retirement Contributions 3,773,002.00240 Tuition Reimbursement 31,521.00260 Workers’ Compensation 100,271.00270 Group Insurance – Self-Insurance 3,455,982.00290 Other Current Employee Benefits 259,197.00
Total Personnel Services – Employee Benefits $8,923,696.00
300 Purchased Professional and Technical Services310 Official / Administrative Services 562,648.00322 Professional Educational Services – Ius 2,277.00323 Professional Educational Services – Other Educational Agencies 105,088.00324 Professional Educational Services – Employee Training and Development Services 140,850.00329 Professional Educational Services – Other 46,153.00330 Other Professional Services 1,543,979.00340 Technical Services 73,955.00350 Security / Safety Services 40,667.00390 Other Purchased Professional and Technical Services 2,074.00
Total Purchased Professional and Technical Services $2,517,691.00
400 Purchased Property Services410 Cleaning Services 135,104.00420 Utility Services 1,213,100.00430 Repairs and Maintenance Services 330,158.00440 Rentals 498,050.00
Total Purchased Property Services $2,176,412.00
500 Other Purchased Services513 Contracted Carriers 4,971,308.00516 Student Transportation Services From the IU 11,779.00520 Insurance – General 69,882.00521 Fire Insurance 27,517.00522 Automotive Liability Insurance 26,668.00523 General Property and Liability Insurance 186,463.00530 Communications 234,941.00549 Other Advertising/Public Relations 7,423.00550 Printing and Binding 10,789.00580 Travel 69,453.00595 IU Payments By Withholding 92,115.00
Total Other Purchased Services $5,708,338.00
600 Supplies610 General Supplies 931,734.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 1 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 58
General Fund (10)
2000 Support Services Total
600 Supplies620 Energy 435,145.00640 Books and Periodicals 193,532.00
Total Supplies $1,560,411.00
700 Property750 Equipment – Original and Additional 71,670.00760 Equipment – Replacement 258,965.00
Total Property $330,635.00
800 Other Objects810 Dues and Fees 55,608.00890 Miscellaneous Expenditures 137,104.00
Total Other Objects $192,712.00
Total 2000 Support Services $36,372,256.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 2 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 59
General Fund (10)
2100 Support Services – Students Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 835,933.00 1,437,998.00 6,619.00 2,334,574.00
Total Personnel Services – Salaries $835,933.00 $1,437,998.00 $6,619.00 $2,334,574.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 62,488.00 108,829.00 506.00 175,956.00230 PSERS Retirement Contributions 213,854.00 368,487.00 1,710.00 597,915.00240 Tuition Reimbursement 456.00 456.00260 Workers’ Compensation 5,087.00 9,564.00 53.00 15,064.00270 Group Insurance – Self-Insurance 153,208.00 296,167.00 4,628.00 471,324.00290 Other Current Employee Benefits 14,140.00 10,700.00 24,840.00
Total Personnel Services – Employee Benefits $449,233.00 $793,747.00 $6,897.00 $1,285,555.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 1,071.00 1,206.00 2,277.00323 Professional Educational Services – Other Educational Agencies 9,929.00 84,319.00 94,248.00329 Professional Educational Services – Other 2,600.00 2,600.00330 Other Professional Services 9,543.00 11,162.00 94,511.00 115,216.00
Total Purchased Professional and Technical Services $20,543.00 $99,287.00 $94,511.00 $214,341.00
400 Purchased Property Services440 Rentals 14.00 2,423.00 2,437.00
Total Purchased Property Services $14.00 $2,423.00 $2,437.00
500 Other Purchased Services580 Travel 3,851.00 3,203.00 8,585.00
Total Other Purchased Services $3,851.00 $3,203.00 $8,585.00
600 Supplies610 General Supplies 2,829.00 11,378.00 4,347.00 18,554.00640 Books and Periodicals 8,585.00 13,590.00 22,175.00
Total Supplies $11,414.00 $24,968.00 $4,347.00 $40,729.00
700 Property750 Equipment – Original and Additional 1,299.00 2,181.00 3,480.00760 Equipment – Replacement 44.00 50.00 94.00
Total Property $1,343.00 $2,231.00 $3,574.00
800 Other Objects810 Dues and Fees 515.00 581.00 1,096.00890 Miscellaneous Expenditures 77,198.00 77,320.00
Total Other Objects $515.00 $77,779.00 $78,416.00
Total 2100 Support Services – Students $1,322,846.00 $2,441,636.00 $112,374.00 $3,968,211.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 3 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 60
General Fund (10)
2110 Supervision of Student Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 106,234.00 111,041.00 217,275.00
Total Personnel Services – Salaries $106,234.00 $111,041.00 $217,275.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 7,662.00 8,030.00 15,692.00230 PSERS Retirement Contributions 27,261.00 28,495.00 55,756.00240 Tuition Reimbursement 456.00 456.00260 Workers’ Compensation 250.00 738.00 988.00270 Group Insurance – Self-Insurance 14,048.00 15,494.00 29,542.00290 Other Current Employee Benefits 1,125.00 1,125.00 2,250.00
Total Personnel Services – Employee Benefits $50,802.00 $53,882.00 $104,684.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 212.00 238.00 450.00323 Professional Educational Services – Other Educational Agencies 8,152.00 59,815.00 67,967.00329 Professional Educational Services – Other 350.00 350.00
Total Purchased Professional and Technical Services $8,364.00 $60,403.00 $68,767.00
400 Purchased Property Services440 Rentals 14.00 16.00 30.00
Total Purchased Property Services $14.00 $16.00 $30.00
500 Other Purchased Services580 Travel 115.00 130.00 245.00
Total Other Purchased Services $115.00 $130.00 $245.00
600 Supplies610 General Supplies 890.00 1,004.00 1,894.00640 Books and Periodicals 472.00 533.00 1,005.00
Total Supplies $1,362.00 $1,537.00 $2,899.00
700 Property750 Equipment – Original and Additional 288.00 325.00 613.00
Total Property $288.00 $325.00 $613.00
Total 2110 Supervision of Student Services $167,179.00 $227,334.00 $394,513.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 4 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 61
General Fund (10)
2111 Supervision of Student Services – Head of Component Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 106,234.00 111,041.00 217,275.00
Total Personnel Services – Salaries $106,234.00 $111,041.00 $217,275.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 7,662.00 8,030.00 15,692.00230 PSERS Retirement Contributions 27,261.00 28,495.00 55,756.00240 Tuition Reimbursement 456.00 456.00260 Workers’ Compensation 250.00 738.00 988.00270 Group Insurance – Self-Insurance 14,048.00 15,494.00 29,542.00290 Other Current Employee Benefits 1,125.00 1,125.00 2,250.00
Total Personnel Services – Employee Benefits $50,802.00 $53,882.00 $104,684.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 212.00 238.00 450.00323 Professional Educational Services – Other Educational Agencies 8,152.00 59,815.00 67,967.00329 Professional Educational Services – Other 350.00 350.00
Total Purchased Professional and Technical Services $8,364.00 $60,403.00 $68,767.00
400 Purchased Property Services440 Rentals 14.00 16.00 30.00
Total Purchased Property Services $14.00 $16.00 $30.00
500 Other Purchased Services580 Travel 115.00 130.00 245.00
Total Other Purchased Services $115.00 $130.00 $245.00
600 Supplies610 General Supplies 890.00 1,004.00 1,894.00640 Books and Periodicals 472.00 533.00 1,005.00
Total Supplies $1,362.00 $1,537.00 $2,899.00
700 Property750 Equipment – Original and Additional 288.00 325.00 613.00
Total Property $288.00 $325.00 $613.00
Total 2111 Supervision of Student Services – Head of Component $167,179.00 $227,334.00 $394,513.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 5 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 62
General Fund (10)
2120 Guidance Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 421,403.00 1,115,487.00 1,536,890.00
Total Personnel Services – Salaries $421,403.00 $1,115,487.00 $1,536,890.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 31,755.00 84,814.00 116,569.00230 PSERS Retirement Contributions 107,475.00 286,232.00 393,707.00260 Workers’ Compensation 2,786.00 7,419.00 10,205.00270 Group Insurance – Self-Insurance 73,933.00 252,877.00 326,810.00290 Other Current Employee Benefits 1,540.00 1,540.00
Total Personnel Services – Employee Benefits $215,949.00 $632,882.00 $848,831.00
300 Purchased Professional and Technical Services323 Professional Educational Services – Other Educational Agencies 22,500.00 22,500.00329 Professional Educational Services – Other 2,250.00 2,250.00330 Other Professional Services 400.00 94,511.00 94,911.00
Total Purchased Professional and Technical Services $25,150.00 $94,511.00 $119,661.00
400 Purchased Property Services440 Rentals 2,407.00 2,407.00
Total Purchased Property Services $2,407.00 $2,407.00
500 Other Purchased Services580 Travel 746.00 1,000.00 1,746.00
Total Other Purchased Services $746.00 $1,000.00 $1,746.00
600 Supplies610 General Supplies 134.00 8,339.00 4,347.00 12,820.00640 Books and Periodicals 81.00 4,000.00 4,081.00
Total Supplies $215.00 $12,339.00 $4,347.00 $16,901.00
700 Property750 Equipment – Original and Additional 716.00 716.00
Total Property $716.00 $716.00
800 Other Objects890 Miscellaneous Expenditures 77,198.00 77,198.00
Total Other Objects $77,198.00 $77,198.00
Total 2120 Guidance Services $638,313.00 $1,867,179.00 $98,858.00 $2,604,350.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 6 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 63
General Fund (10)
2130 Attendance Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 250.00
Total Personnel Services – Salaries $250.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 19.00230 PSERS Retirement Contributions 64.00260 Workers’ Compensation 2.00
Total Personnel Services – Employee Benefits $85.00
500 Other Purchased Services580 Travel 1,531.00
Total Other Purchased Services $1,531.00
Total 2130 Attendance Services $1,866.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 7 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 64
General Fund (10)
2140 Psychological Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 308,296.00 211,470.00 6,619.00 526,385.00
Total Personnel Services – Salaries $308,296.00 $211,470.00 $6,619.00 $526,385.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 23,071.00 15,985.00 506.00 39,562.00230 PSERS Retirement Contributions 79,118.00 53,760.00 1,710.00 134,588.00260 Workers’ Compensation 2,051.00 1,407.00 53.00 3,511.00270 Group Insurance – Self-Insurance 65,227.00 27,796.00 4,628.00 97,651.00290 Other Current Employee Benefits 13,015.00 8,035.00 21,050.00
Total Personnel Services – Employee Benefits $182,482.00 $106,983.00 $6,897.00 $296,362.00
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 859.00 968.00 1,827.00323 Professional Educational Services – Other Educational Agencies 1,777.00 2,004.00 3,781.00330 Other Professional Services 9,543.00 10,762.00 20,305.00
Total Purchased Professional and Technical Services $12,179.00 $13,734.00 $25,913.00
500 Other Purchased Services580 Travel 2,990.00 2,073.00 5,063.00
Total Other Purchased Services $2,990.00 $2,073.00 $5,063.00
600 Supplies610 General Supplies 1,805.00 2,035.00 3,840.00640 Books and Periodicals 8,032.00 9,057.00 17,089.00
Total Supplies $9,837.00 $11,092.00 $20,929.00
700 Property750 Equipment – Original and Additional 1,011.00 1,140.00 2,151.00760 Equipment – Replacement 44.00 50.00 94.00
Total Property $1,055.00 $1,190.00 $2,245.00
800 Other Objects810 Dues and Fees 515.00 581.00 1,096.00
Total Other Objects $515.00 $581.00 $1,096.00
Total 2140 Psychological Services $517,354.00 $347,123.00 $13,516.00 $877,993.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 8 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 65
General Fund (10)
2160 Social Work Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 53,774.00
Total Personnel Services – Salaries $53,774.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 4,114.00230 PSERS Retirement Contributions 13,800.00260 Workers’ Compensation 358.00270 Group Insurance – Self-Insurance 17,321.00
Total Personnel Services – Employee Benefits $35,593.00
800 Other Objects890 Miscellaneous Expenditures 122.00
Total Other Objects $122.00
Total 2160 Social Work Services $89,489.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 9 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 66
General Fund (10)
2200 Support Services – Instructional Staff Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,339,987.00 852,000.00 157,373.00 2,349,360.00
Total Personnel Services – Salaries $1,339,987.00 $852,000.00 $157,373.00 $2,349,360.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 155,387.00 23,878.00 179,265.00220 Social Security Contributions 101,296.00 63,996.00 11,871.00 177,163.00230 PSERS Retirement Contributions 345,147.00 220,094.00 40,665.00 605,906.00240 Tuition Reimbursement 4,134.00 4,134.00260 Workers’ Compensation 9,198.00 6,067.00 1,259.00 16,524.00270 Group Insurance – Self-Insurance 103,248.00 194,999.00 298,247.00290 Other Current Employee Benefits 9,526.00 14,874.00 24,400.00
Total Personnel Services – Employee Benefits $727,936.00 $500,030.00 $77,673.00 $1,305,639.00
300 Purchased Professional and Technical Services323 Professional Educational Services – Other Educational Agencies 8,917.00 1,923.00 10,840.00324 Professional Educational Services – Employee Training and Development Services 844.00 21,606.00 117,500.00 139,950.00340 Technical Services 26,904.00 6,813.00 33,717.00
Total Purchased Professional and Technical Services $36,665.00 $30,342.00 $117,500.00 $184,507.00
500 Other Purchased Services550 Printing and Binding 64.00 64.00580 Travel 12,614.00 1,709.00 1,091.00 15,414.00
Total Other Purchased Services $12,614.00 $1,773.00 $1,091.00 $15,478.00
600 Supplies610 General Supplies 28,614.00 2,300.00 7,964.00 38,878.00640 Books and Periodicals 51,293.00 73,104.00 21,352.00 145,749.00
Total Supplies $79,907.00 $75,404.00 $29,316.00 $184,627.00
700 Property750 Equipment – Original and Additional 1,514.00 411.00 1,925.00760 Equipment – Replacement 150.00 150.00
Total Property $1,664.00 $411.00 $2,075.00
800 Other Objects810 Dues and Fees 16,349.00 185.00 16,534.00890 Miscellaneous Expenditures 591.00 249.00 840.00
Total Other Objects $16,940.00 $434.00 $17,374.00
Total 2200 Support Services – Instructional Staff $2,215,713.00 $1,460,394.00 $382,953.00 $4,059,060.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 10 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 67
General Fund (10)
2250 School Library Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 416,217.00 441,729.00 857,946.00
Total Personnel Services – Salaries $416,217.00 $441,729.00 $857,946.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 31,367.00 33,165.00 64,532.00230 PSERS Retirement Contributions 106,814.00 113,299.00 220,113.00240 Tuition Reimbursement 4,134.00 4,134.00260 Workers’ Compensation 2,768.00 2,936.00 5,704.00270 Group Insurance – Self-Insurance 59,870.00 133,615.00 193,485.00290 Other Current Employee Benefits 1,100.00 1,100.00
Total Personnel Services – Employee Benefits $204,953.00 $284,115.00 $489,068.00
300 Purchased Professional and Technical Services323 Professional Educational Services – Other Educational Agencies 7,456.00 1,923.00 9,379.00340 Technical Services 26,904.00 6,813.00 33,717.00
Total Purchased Professional and Technical Services $34,360.00 $8,736.00 $43,096.00
500 Other Purchased Services580 Travel 41.00 108.00 149.00
Total Other Purchased Services $41.00 $108.00 $149.00
600 Supplies610 General Supplies 2,583.00 1,529.00 4,112.00640 Books and Periodicals 44,743.00 73,104.00 117,847.00
Total Supplies $47,326.00 $74,633.00 $121,959.00
700 Property750 Equipment – Original and Additional 302.00 300.00 602.00760 Equipment – Replacement 150.00 150.00
Total Property $452.00 $300.00 $752.00
800 Other Objects810 Dues and Fees 185.00 185.00
Total Other Objects $185.00 $185.00
Total 2250 School Library Services $703,349.00 $809,806.00 $1,513,155.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 11 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 68
General Fund (10)
2260 Instruction and Curriculum Development Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 289,982.00 385,896.00 675,878.00
Total Personnel Services – Salaries $289,982.00 $385,896.00 $675,878.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 21,717.00 28,978.00 50,695.00230 PSERS Retirement Contributions 75,662.00 100,540.00 176,202.00260 Workers’ Compensation 2,215.00 2,969.00 5,184.00270 Group Insurance – Self-Insurance 43,378.00 61,384.00 104,762.00290 Other Current Employee Benefits 9,526.00 13,774.00 23,300.00
Total Personnel Services – Employee Benefits $152,498.00 $207,645.00 $360,143.00
Total 2260 Instruction and Curriculum Development Services $442,480.00 $593,541.00 $1,036,021.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 12 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 69
General Fund (10)
2270 Instructional Staff Professional Development Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 633,788.00 24,375.00 157,373.00 815,536.00
Total Personnel Services – Salaries $633,788.00 $24,375.00 $157,373.00 $815,536.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 155,387.00 23,878.00 179,265.00220 Social Security Contributions 48,212.00 1,853.00 11,871.00 61,936.00230 PSERS Retirement Contributions 162,671.00 6,255.00 40,665.00 209,591.00260 Workers’ Compensation 4,215.00 162.00 1,259.00 5,636.00
Total Personnel Services – Employee Benefits $370,485.00 $8,270.00 $77,673.00 $456,428.00
300 Purchased Professional and Technical Services323 Professional Educational Services – Other Educational Agencies 1,461.00 1,461.00324 Professional Educational Services – Employee Training and Development Services 844.00 21,606.00 117,500.00 139,950.00
Total Purchased Professional and Technical Services $2,305.00 $21,606.00 $117,500.00 $141,411.00
500 Other Purchased Services550 Printing and Binding 64.00 64.00580 Travel 12,573.00 1,601.00 1,091.00 15,265.00
Total Other Purchased Services $12,573.00 $1,665.00 $1,091.00 $15,329.00
600 Supplies610 General Supplies 26,031.00 771.00 7,964.00 34,766.00640 Books and Periodicals 6,550.00 21,352.00 27,902.00
Total Supplies $32,581.00 $771.00 $29,316.00 $62,668.00
700 Property750 Equipment – Original and Additional 1,212.00 111.00 1,323.00
Total Property $1,212.00 $111.00 $1,323.00
800 Other Objects810 Dues and Fees 16,349.00 16,349.00890 Miscellaneous Expenditures 591.00 249.00 840.00
Total Other Objects $16,940.00 $249.00 $17,189.00
Total 2270 Instructional Staff Professional Development Services $1,069,884.00 $57,047.00 $382,953.00 $1,509,884.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 13 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 70
General Fund (10)
2300 Support Services – Administration Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,326,974.00 1,610,782.00 3,974,596.00
Total Personnel Services – Salaries $1,326,974.00 $1,610,782.00 $3,974,596.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 100,167.00 122,405.00 296,188.00230 PSERS Retirement Contributions 346,146.00 421,588.00 977,460.00240 Tuition Reimbursement 5,621.00 11,282.00 18,719.00260 Workers’ Compensation 8,826.00 10,754.00 26,641.00270 Group Insurance – Self-Insurance 419,395.00 411,132.00 977,053.00290 Other Current Employee Benefits 43,315.00 50,130.00 126,496.00
Total Personnel Services – Employee Benefits $923,470.00 $1,027,291.00 $2,422,557.00
300 Purchased Professional and Technical Services310 Official / Administrative Services 562,648.00324 Professional Educational Services – Employee Training and Development Services 900.00 900.00329 Professional Educational Services – Other 72.00 500.00 572.00330 Other Professional Services 80.00 743,769.00
Total Purchased Professional and Technical Services $152.00 $1,400.00 $1,307,889.00
400 Purchased Property Services410 Cleaning Services 347.00 347.00440 Rentals 231,026.00 163,811.00 400,758.00
Total Purchased Property Services $231,026.00 $164,158.00 $401,105.00
500 Other Purchased Services520 Insurance – General 55,683.00549 Other Advertising/Public Relations 2,608.00 7,423.00550 Printing and Binding 10,609.00 10,622.00580 Travel 5,552.00 7,178.00 24,675.00
Total Other Purchased Services $5,552.00 $20,395.00 $98,403.00
600 Supplies610 General Supplies 4,261.00 64,875.00 100,151.00640 Books and Periodicals 25.00 2,567.00
Total Supplies $4,261.00 $64,900.00 $102,718.00
700 Property750 Equipment – Original and Additional 397.00 3,611.00 4,008.00760 Equipment – Replacement 1,966.00 1,966.00
Total Property $397.00 $5,577.00 $5,974.00
800 Other Objects810 Dues and Fees 5,444.00 8,039.00 25,827.00890 Miscellaneous Expenditures 2,742.00 8,418.00
Total Other Objects $5,444.00 $10,781.00 $34,245.00
Total 2300 Support Services – Administration $2,497,276.00 $2,905,284.00 $8,347,487.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 14 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 71
General Fund (10)
2310 Board Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services330 Other Professional Services 54,994.00
Total Purchased Professional and Technical Services $54,994.00
500 Other Purchased Services520 Insurance – General 55,683.00549 Other Advertising/Public Relations 4,815.00580 Travel 2,830.00
Total Other Purchased Services $63,328.00
600 Supplies610 General Supplies 3,986.00
Total Supplies $3,986.00
800 Other Objects890 Miscellaneous Expenditures 328.00
Total Other Objects $328.00
Total 2310 Board Services $122,636.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 15 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 72
General Fund (10)
2330 Tax Assessment and Collection Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 232,211.00
Total Personnel Services – Salaries $232,211.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 17,764.00260 Workers’ Compensation 1,544.00
Total Personnel Services – Employee Benefits $19,308.00
300 Purchased Professional and Technical Services310 Official / Administrative Services 562,648.00330 Other Professional Services 90.00
Total Purchased Professional and Technical Services $562,738.00
400 Purchased Property Services440 Rentals 901.00
Total Purchased Property Services $901.00
600 Supplies610 General Supplies 17,643.00
Total Supplies $17,643.00
Total 2330 Tax Assessment and Collection Services $832,801.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 16 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 73
General Fund (10)
2350 Legal and Accounting Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services330 Other Professional Services 495,297.00
Total Purchased Professional and Technical Services $495,297.00
Total 2350 Legal and Accounting Services $495,297.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 17 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 74
General Fund (10)
2360 Office of the Superintendent / Executive Director Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 804,629.00
Total Personnel Services – Salaries $804,629.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 55,852.00230 PSERS Retirement Contributions 209,726.00240 Tuition Reimbursement 1,816.00260 Workers’ Compensation 5,517.00270 Group Insurance – Self-Insurance 146,526.00290 Other Current Employee Benefits 33,051.00
Total Personnel Services – Employee Benefits $452,488.00
300 Purchased Professional and Technical Services330 Other Professional Services 23,078.00
Total Purchased Professional and Technical Services $23,078.00
400 Purchased Property Services440 Rentals 5,020.00
Total Purchased Property Services $5,020.00
500 Other Purchased Services550 Printing and Binding 13.00580 Travel 8,473.00
Total Other Purchased Services $8,486.00
600 Supplies610 General Supplies 2,565.00640 Books and Periodicals 1,845.00
Total Supplies $4,410.00
800 Other Objects810 Dues and Fees 11,339.00890 Miscellaneous Expenditures 5,348.00
Total Other Objects $16,687.00
Total 2360 Office of the Superintendent / Executive Director Services $1,314,798.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 18 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 75
General Fund (10)
2370 Community Relations Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services330 Other Professional Services 24,243.00
Total Purchased Professional and Technical Services $24,243.00
500 Other Purchased Services580 Travel 642.00
Total Other Purchased Services $642.00
600 Supplies610 General Supplies 6,821.00640 Books and Periodicals 697.00
Total Supplies $7,518.00
800 Other Objects810 Dues and Fees 1,005.00
Total Other Objects $1,005.00
Total 2370 Community Relations Services $33,408.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 19 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 76
General Fund (10)
2380 Office of the Principal Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,326,974.00 1,610,782.00 2,937,756.00
Total Personnel Services – Salaries $1,326,974.00 $1,610,782.00 $2,937,756.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 100,167.00 122,405.00 222,572.00230 PSERS Retirement Contributions 346,146.00 421,588.00 767,734.00240 Tuition Reimbursement 5,621.00 11,282.00 16,903.00260 Workers’ Compensation 8,826.00 10,754.00 19,580.00270 Group Insurance – Self-Insurance 419,395.00 411,132.00 830,527.00290 Other Current Employee Benefits 43,315.00 50,130.00 93,445.00
Total Personnel Services – Employee Benefits $923,470.00 $1,027,291.00 $1,950,761.00
300 Purchased Professional and Technical Services324 Professional Educational Services – Employee Training and Development Services 900.00 900.00329 Professional Educational Services – Other 72.00 500.00 572.00330 Other Professional Services 80.00 80.00
Total Purchased Professional and Technical Services $152.00 $1,400.00 $1,552.00
400 Purchased Property Services410 Cleaning Services 347.00 347.00440 Rentals 231,026.00 163,811.00 394,837.00
Total Purchased Property Services $231,026.00 $164,158.00 $395,184.00
500 Other Purchased Services549 Other Advertising/Public Relations 2,608.00 2,608.00550 Printing and Binding 10,609.00 10,609.00580 Travel 5,552.00 7,178.00 12,730.00
Total Other Purchased Services $5,552.00 $20,395.00 $25,947.00
600 Supplies610 General Supplies 4,261.00 64,875.00 69,136.00640 Books and Periodicals 25.00 25.00
Total Supplies $4,261.00 $64,900.00 $69,161.00
700 Property750 Equipment – Original and Additional 397.00 3,611.00 4,008.00760 Equipment – Replacement 1,966.00 1,966.00
Total Property $397.00 $5,577.00 $5,974.00
800 Other Objects810 Dues and Fees 5,444.00 8,039.00 13,483.00890 Miscellaneous Expenditures 2,742.00 2,742.00
Total Other Objects $5,444.00 $10,781.00 $16,225.00
Total 2380 Office of the Principal Services $2,497,276.00 $2,905,284.00 $5,402,560.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 20 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 77
General Fund (10)
2390 Other Administration Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services330 Other Professional Services 145,987.00
Total Purchased Professional and Technical Services $145,987.00
Total 2390 Other Administration Services $145,987.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 21 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 78
General Fund (10)
2400 Support Services – Pupil Health Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 150,750.00 895,289.00
Total Personnel Services – Salaries $150,750.00 $895,289.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 11,481.00 68,202.00230 PSERS Retirement Contributions 38,953.00 228,709.00240 Tuition Reimbursement 3,433.00260 Workers’ Compensation 1,205.00 6,144.00270 Group Insurance – Self-Insurance 9,015.00 127,471.00290 Other Current Employee Benefits 1,540.00
Total Personnel Services – Employee Benefits $60,654.00 $435,499.00
300 Purchased Professional and Technical Services330 Other Professional Services 502,153.00
Total Purchased Professional and Technical Services $502,153.00
400 Purchased Property Services430 Repairs and Maintenance Services 809.00
Total Purchased Property Services $809.00
500 Other Purchased Services580 Travel 2,383.00
Total Other Purchased Services $2,383.00
600 Supplies610 General Supplies 7,788.00640 Books and Periodicals 181.00
Total Supplies $7,969.00
700 Property750 Equipment – Original and Additional 1,660.00760 Equipment – Replacement 5,031.00
Total Property $6,691.00
Total 2400 Support Services – Pupil Health $211,404.00 $1,850,793.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 22 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 79
General Fund (10)
2410 Supervision of Health Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 78,625.00
Total Personnel Services – Salaries $78,625.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 6,015.00230 PSERS Retirement Contributions 20,317.00260 Workers’ Compensation 629.00
Total Personnel Services – Employee Benefits $26,961.00
Total 2410 Supervision of Health Services $105,586.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 23 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 80
General Fund (10)
2411 Supervision of Health Services – Head of Component Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 78,625.00
Total Personnel Services – Salaries $78,625.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 6,015.00230 PSERS Retirement Contributions 20,317.00260 Workers’ Compensation 629.00
Total Personnel Services – Employee Benefits $26,961.00
Total 2411 Supervision of Health Services – Head of Component $105,586.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 24 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 81
General Fund (10)
2440 Nursing Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 150,750.00 816,664.00
Total Personnel Services – Salaries $150,750.00 $816,664.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 11,481.00 62,187.00230 PSERS Retirement Contributions 38,953.00 208,392.00240 Tuition Reimbursement 3,433.00260 Workers’ Compensation 1,205.00 5,515.00270 Group Insurance – Self-Insurance 9,015.00 127,471.00290 Other Current Employee Benefits 1,540.00
Total Personnel Services – Employee Benefits $60,654.00 $408,538.00
300 Purchased Professional and Technical Services330 Other Professional Services 502,153.00
Total Purchased Professional and Technical Services $502,153.00
400 Purchased Property Services430 Repairs and Maintenance Services 809.00
Total Purchased Property Services $809.00
500 Other Purchased Services580 Travel 2,383.00
Total Other Purchased Services $2,383.00
600 Supplies610 General Supplies 7,788.00640 Books and Periodicals 181.00
Total Supplies $7,969.00
700 Property750 Equipment – Original and Additional 1,660.00760 Equipment – Replacement 5,031.00
Total Property $6,691.00
Total 2440 Nursing Services $211,404.00 $1,745,207.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 25 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 82
General Fund (10)
2500 Support Services – Business Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 397,457.00
Total Personnel Services – Salaries $397,457.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 28,532.00230 PSERS Retirement Contributions 101,283.00260 Workers’ Compensation 2,644.00270 Group Insurance – Self-Insurance 110,936.00290 Other Current Employee Benefits 14,811.00
Total Personnel Services – Employee Benefits $258,206.00
300 Purchased Professional and Technical Services330 Other Professional Services 28,307.00340 Technical Services 3,453.00
Total Purchased Professional and Technical Services $31,760.00
400 Purchased Property Services410 Cleaning Services 1,711.00430 Repairs and Maintenance Services 1,305.00440 Rentals 9,657.00
Total Purchased Property Services $12,673.00
500 Other Purchased Services550 Printing and Binding 26.00580 Travel 1,266.00
Total Other Purchased Services $1,292.00
600 Supplies610 General Supplies 9,111.00
Total Supplies $9,111.00
700 Property750 Equipment – Original and Additional 213.00760 Equipment – Replacement 131.00
Total Property $344.00
800 Other Objects810 Dues and Fees 775.00890 Miscellaneous Expenditures 42,451.00 44,027.00
Total Other Objects $42,451.00 $44,802.00
Total 2500 Support Services – Business $42,451.00 $755,645.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 26 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 83
General Fund (10)
2510 Fiscal Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 397,457.00
Total Personnel Services – Salaries $397,457.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 28,532.00230 PSERS Retirement Contributions 101,283.00260 Workers’ Compensation 2,644.00270 Group Insurance – Self-Insurance 110,936.00290 Other Current Employee Benefits 14,811.00
Total Personnel Services – Employee Benefits $258,206.00
300 Purchased Professional and Technical Services330 Other Professional Services 28,307.00340 Technical Services 3,453.00
Total Purchased Professional and Technical Services $31,760.00
400 Purchased Property Services410 Cleaning Services 1,711.00430 Repairs and Maintenance Services 1,305.00440 Rentals 9,657.00
Total Purchased Property Services $12,673.00
500 Other Purchased Services550 Printing and Binding 26.00580 Travel 1,266.00
Total Other Purchased Services $1,292.00
600 Supplies610 General Supplies 9,111.00
Total Supplies $9,111.00
700 Property750 Equipment – Original and Additional 213.00760 Equipment – Replacement 131.00
Total Property $344.00
800 Other Objects810 Dues and Fees 775.00890 Miscellaneous Expenditures 42,451.00 44,027.00
Total Other Objects $42,451.00 $44,802.00
Total 2510 Fiscal Services $42,451.00 $755,645.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 27 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 84
General Fund (10)
2511 Supervision of Fiscal Services - Head of Component Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 176,904.00
Total Personnel Services – Salaries $176,904.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 12,405.00230 PSERS Retirement Contributions 44,812.00260 Workers’ Compensation 895.00270 Group Insurance – Self-Insurance 33,627.00290 Other Current Employee Benefits 4,060.00
Total Personnel Services – Employee Benefits $95,799.00
300 Purchased Professional and Technical Services330 Other Professional Services 28,307.00340 Technical Services 3,453.00
Total Purchased Professional and Technical Services $31,760.00
400 Purchased Property Services410 Cleaning Services 1,711.00430 Repairs and Maintenance Services 1,305.00440 Rentals 9,657.00
Total Purchased Property Services $12,673.00
500 Other Purchased Services550 Printing and Binding 26.00580 Travel 1,266.00
Total Other Purchased Services $1,292.00
600 Supplies610 General Supplies 9,111.00
Total Supplies $9,111.00
700 Property750 Equipment – Original and Additional 213.00760 Equipment – Replacement 131.00
Total Property $344.00
800 Other Objects810 Dues and Fees 775.00890 Miscellaneous Expenditures 42,451.00 44,027.00
Total Other Objects $42,451.00 $44,802.00
Total 2511 Supervision of Fiscal Services - Head of Component $42,451.00 $372,685.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 28 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 85
General Fund (10)
2513 Receiving and Disbursing Funds Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 90,355.00
Total Personnel Services – Salaries $90,355.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 6,613.00230 PSERS Retirement Contributions 23,348.00260 Workers’ Compensation 723.00270 Group Insurance – Self-Insurance 33,305.00290 Other Current Employee Benefits 5,140.00
Total Personnel Services – Employee Benefits $69,129.00
Total 2513 Receiving and Disbursing Funds Services $159,484.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 29 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 86
General Fund (10)
2514 Payroll Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 48,246.00
Total Personnel Services – Salaries $48,246.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 3,459.00230 PSERS Retirement Contributions 11,947.00260 Workers’ Compensation 370.00270 Group Insurance – Self-Insurance 27,351.00290 Other Current Employee Benefits 2,011.00
Total Personnel Services – Employee Benefits $45,138.00
Total 2514 Payroll Services $93,384.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 30 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 87
General Fund (10)
2515 Financial Accounting Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 81,952.00
Total Personnel Services – Salaries $81,952.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 6,055.00230 PSERS Retirement Contributions 21,176.00260 Workers’ Compensation 656.00270 Group Insurance – Self-Insurance 16,653.00290 Other Current Employee Benefits 3,600.00
Total Personnel Services – Employee Benefits $48,140.00
Total 2515 Financial Accounting Services $130,092.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 31 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 88
General Fund (10)
2600 Operation and Maintenance of Plant Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 3,394,988.00
Total Personnel Services – Salaries $3,394,988.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 257,439.00230 PSERS Retirement Contributions 851,423.00260 Workers’ Compensation 22,453.00270 Group Insurance – Self-Insurance 1,061,495.00290 Other Current Employee Benefits 27,482.00
Total Personnel Services – Employee Benefits $2,220,292.00
300 Purchased Professional and Technical Services330 Other Professional Services 146,137.00350 Security / Safety Services 40,667.00
Total Purchased Professional and Technical Services $186,804.00
400 Purchased Property Services410 Cleaning Services 132,388.00420 Utility Services 1,208,409.00430 Repairs and Maintenance Services 291,007.00440 Rentals 19,386.00
Total Purchased Property Services $1,651,190.00
500 Other Purchased Services521 Fire Insurance 27,517.00522 Automotive Liability Insurance 26,668.00523 General Property and Liability Insurance 186,463.00580 Travel 6,213.00
Total Other Purchased Services $246,861.00
600 Supplies610 General Supplies 308,388.00 51,292.00 359,680.00620 Energy 411,837.00640 Books and Periodicals 80.00
Total Supplies $308,388.00 $51,292.00 $771,597.00
700 Property750 Equipment – Original and Additional 31,538.00760 Equipment – Replacement 185,362.00
Total Property $216,900.00
800 Other Objects810 Dues and Fees 8,925.00890 Miscellaneous Expenditures 5,084.00
Total Other Objects $14,009.00
Total 2600 Operation and Maintenance of Plant Services $308,388.00 $51,292.00 $8,702,641.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 32 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 89
General Fund (10)
2610 Supervision of Operation and Maintenance of Plant Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 331,143.00
Total Personnel Services – Salaries $331,143.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 25,034.00230 PSERS Retirement Contributions 85,040.00260 Workers’ Compensation 2,648.00270 Group Insurance – Self-Insurance 59,036.00290 Other Current Employee Benefits 13,120.00
Total Personnel Services – Employee Benefits $184,878.00
Total 2610 Supervision of Operation and Maintenance of Plant Services $516,021.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 33 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 90
General Fund (10)
2611 Supervision of Operation and Maintenance of Plant Services – Head of Component Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 93,903.00
Total Personnel Services – Salaries $93,903.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 6,985.00230 PSERS Retirement Contributions 24,264.00260 Workers’ Compensation 751.00270 Group Insurance – Self-Insurance 14,538.00290 Other Current Employee Benefits 1,800.00
Total Personnel Services – Employee Benefits $48,338.00
Total 2611 Supervision of Operation and Maintenance of Plant Services – Head of Component $142,241.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 34 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 91
General Fund (10)
2619 Supervision of Operation and Maintenance of Plant Services – All Other Supervision Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 237,240.00
Total Personnel Services – Salaries $237,240.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 18,049.00230 PSERS Retirement Contributions 60,776.00260 Workers’ Compensation 1,897.00270 Group Insurance – Self-Insurance 44,498.00290 Other Current Employee Benefits 11,320.00
Total Personnel Services – Employee Benefits $136,540.00
Total 2619 Supervision of Operation and Maintenance of Plant Services – All Other Supervision $373,780.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 35 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 92
General Fund (10)
2620 Operation of Buildings Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 2,642,810.00
Total Personnel Services – Salaries $2,642,810.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 200,378.00230 PSERS Retirement Contributions 670,654.00260 Workers’ Compensation 16,696.00270 Group Insurance – Self-Insurance 911,148.00290 Other Current Employee Benefits 9,302.00
Total Personnel Services – Employee Benefits $1,808,178.00
300 Purchased Professional and Technical Services330 Other Professional Services 146,137.00
Total Purchased Professional and Technical Services $146,137.00
400 Purchased Property Services410 Cleaning Services 132,388.00420 Utility Services 1,208,409.00430 Repairs and Maintenance Services 291,007.00440 Rentals 19,386.00
Total Purchased Property Services $1,651,190.00
500 Other Purchased Services521 Fire Insurance 27,517.00522 Automotive Liability Insurance 26,668.00523 General Property and Liability Insurance 181,371.00580 Travel 6,213.00
Total Other Purchased Services $241,769.00
600 Supplies610 General Supplies 308,022.00 50,879.00 358,901.00620 Energy 410,880.00
Total Supplies $308,022.00 $50,879.00 $769,781.00
700 Property750 Equipment – Original and Additional 24,711.00760 Equipment – Replacement 185,362.00
Total Property $210,073.00
800 Other Objects810 Dues and Fees 8,925.00890 Miscellaneous Expenditures 5,084.00
Total Other Objects $14,009.00
Total 2620 Operation of Buildings Services $308,022.00 $50,879.00 $7,483,947.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 36 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 93
General Fund (10)
2630 Care and Upkeep of Grounds Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 228,505.00
Total Personnel Services – Salaries $228,505.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 17,386.00230 PSERS Retirement Contributions 59,046.00260 Workers’ Compensation 1,828.00270 Group Insurance – Self-Insurance 82,587.00290 Other Current Employee Benefits 1,020.00
Total Personnel Services – Employee Benefits $161,867.00
Total 2630 Care and Upkeep of Grounds Services $390,372.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 37 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 94
General Fund (10)
2660 Safety and Security Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 192,530.00
Total Personnel Services – Salaries $192,530.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 14,641.00230 PSERS Retirement Contributions 36,683.00260 Workers’ Compensation 1,281.00270 Group Insurance – Self-Insurance 8,724.00290 Other Current Employee Benefits 4,040.00
Total Personnel Services – Employee Benefits $65,369.00
300 Purchased Professional and Technical Services350 Security / Safety Services 40,667.00
Total Purchased Professional and Technical Services $40,667.00
500 Other Purchased Services523 General Property and Liability Insurance 5,092.00
Total Other Purchased Services $5,092.00
600 Supplies610 General Supplies 366.00 413.00 779.00620 Energy 957.00640 Books and Periodicals 80.00
Total Supplies $366.00 $413.00 $1,816.00
700 Property750 Equipment – Original and Additional 6,827.00
Total Property $6,827.00
Total 2660 Safety and Security Services $366.00 $413.00 $312,301.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 38 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 95
General Fund (10)
2700 Student Transportation Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 489,222.00
Total Personnel Services – Salaries $489,222.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 36,281.00230 PSERS Retirement Contributions 122,998.00240 Tuition Reimbursement 2,751.00260 Workers’ Compensation 3,248.00270 Group Insurance – Self-Insurance 137,194.00290 Other Current Employee Benefits 13,453.00
Total Personnel Services – Employee Benefits $315,925.00
300 Purchased Professional and Technical Services330 Other Professional Services 8,397.00390 Other Purchased Professional and Technical Services 2,074.00
Total Purchased Professional and Technical Services $10,471.00
400 Purchased Property Services410 Cleaning Services 658.00420 Utility Services 4,691.00430 Repairs and Maintenance Services 30,261.00440 Rentals 2,613.00
Total Purchased Property Services $38,223.00
500 Other Purchased Services513 Contracted Carriers 4,971,308.00516 Student Transportation Services From the IU 11,779.00530 Communications 2,444.00580 Travel 150.00
Total Other Purchased Services $4,985,681.00
600 Supplies610 General Supplies 30,524.00620 Energy 23,308.00
Total Supplies $53,832.00
700 Property750 Equipment – Original and Additional 867.00760 Equipment – Replacement 62,714.00
Total Property $63,581.00
800 Other Objects810 Dues and Fees 476.00890 Miscellaneous Expenditures 1,290.00
Total Other Objects $1,766.00
Total 2700 Student Transportation Services $5,958,701.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 39 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 96
General Fund (10)
2710 Supervision of Student Transportation Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 125,120.00
Total Personnel Services – Salaries $125,120.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 9,213.00230 PSERS Retirement Contributions 32,331.00240 Tuition Reimbursement 2,751.00260 Workers’ Compensation 1,001.00270 Group Insurance – Self-Insurance 21,315.00290 Other Current Employee Benefits 2,950.00
Total Personnel Services – Employee Benefits $69,561.00
Total 2710 Supervision of Student Transportation Services $194,681.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 40 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 97
General Fund (10)
2711 Supervision of Student Transportation Services – Head of Component Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 68,907.00
Total Personnel Services – Salaries $68,907.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 5,112.00230 PSERS Retirement Contributions 17,806.00260 Workers’ Compensation 551.00270 Group Insurance – Self-Insurance 5,894.00290 Other Current Employee Benefits 1,850.00
Total Personnel Services – Employee Benefits $31,213.00
Total 2711 Supervision of Student Transportation Services – Head of Component $100,120.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 41 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 98
General Fund (10)
2719 Supervision of Student Transportation Services – All Other Supervision Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 56,213.00
Total Personnel Services – Salaries $56,213.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 4,101.00230 PSERS Retirement Contributions 14,525.00240 Tuition Reimbursement 2,751.00260 Workers’ Compensation 450.00270 Group Insurance – Self-Insurance 15,421.00290 Other Current Employee Benefits 1,100.00
Total Personnel Services – Employee Benefits $38,348.00
Total 2719 Supervision of Student Transportation Services – All Other Supervision $94,561.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 42 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 99
General Fund (10)
2720 Vehicle Operation Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 364,102.00
Total Personnel Services – Salaries $364,102.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 27,068.00230 PSERS Retirement Contributions 90,667.00260 Workers’ Compensation 2,247.00270 Group Insurance – Self-Insurance 115,879.00290 Other Current Employee Benefits 10,503.00
Total Personnel Services – Employee Benefits $246,364.00
300 Purchased Professional and Technical Services330 Other Professional Services 8,397.00390 Other Purchased Professional and Technical Services 2,074.00
Total Purchased Professional and Technical Services $10,471.00
400 Purchased Property Services410 Cleaning Services 658.00420 Utility Services 4,691.00430 Repairs and Maintenance Services 30,261.00440 Rentals 2,613.00
Total Purchased Property Services $38,223.00
500 Other Purchased Services513 Contracted Carriers 4,253,222.00516 Student Transportation Services From the IU 11,779.00530 Communications 2,444.00580 Travel 150.00
Total Other Purchased Services $4,267,595.00
600 Supplies610 General Supplies 30,524.00620 Energy 23,308.00
Total Supplies $53,832.00
700 Property750 Equipment – Original and Additional 867.00760 Equipment – Replacement 62,714.00
Total Property $63,581.00
800 Other Objects810 Dues and Fees 476.00890 Miscellaneous Expenditures 1,290.00
Total Other Objects $1,766.00
Total 2720 Vehicle Operation Services $5,045,934.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 43 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 100
General Fund (10)
2750 Nonpublic Transportation Elementary Secondary Federal Total
500 Other Purchased Services513 Contracted Carriers 718,086.00
Total Other Purchased Services $718,086.00
Total 2750 Nonpublic Transportation $718,086.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 44 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 101
General Fund (10)
2800 Support Services – Central Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 87,492.00 1,126,875.00
Total Personnel Services – Salaries $87,492.00 $1,126,875.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 6,619.00 84,697.00230 PSERS Retirement Contributions 22,608.00 287,308.00240 Tuition Reimbursement 2,028.00260 Workers’ Compensation 700.00 7,553.00270 Group Insurance – Self-Insurance 15,646.00 272,262.00290 Other Current Employee Benefits 3,465.00 26,175.00
Total Personnel Services – Employee Benefits $49,038.00 $680,023.00
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 42,981.00340 Technical Services 36,785.00
Total Purchased Professional and Technical Services $79,766.00
400 Purchased Property Services430 Repairs and Maintenance Services 6,776.00440 Rentals 759.00 63,199.00
Total Purchased Property Services $759.00 $69,975.00
500 Other Purchased Services520 Insurance – General 14,199.00530 Communications 274.00 232,497.00550 Printing and Binding 77.00580 Travel 3,237.00 10,767.00
Total Other Purchased Services $3,511.00 $257,540.00
600 Supplies610 General Supplies 831.00 367,048.00640 Books and Periodicals 22,780.00
Total Supplies $831.00 $389,828.00
700 Property750 Equipment – Original and Additional 27,979.00760 Equipment – Replacement 3,517.00
Total Property $31,496.00
800 Other Objects810 Dues and Fees 100.00 1,975.00890 Miscellaneous Expenditures 125.00
Total Other Objects $100.00 $2,100.00
Total 2800 Support Services – Central $141,731.00 $2,637,603.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 45 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 102
General Fund (10)
2830 Staff Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 352,129.00
Total Personnel Services – Salaries $352,129.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 25,779.00230 PSERS Retirement Contributions 89,991.00260 Workers’ Compensation 2,283.00270 Group Insurance – Self-Insurance 54,312.00290 Other Current Employee Benefits 4,240.00
Total Personnel Services – Employee Benefits $176,605.00
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 42,981.00
Total Purchased Professional and Technical Services $42,981.00
400 Purchased Property Services440 Rentals 3,904.00
Total Purchased Property Services $3,904.00
500 Other Purchased Services550 Printing and Binding 64.00580 Travel 54.00
Total Other Purchased Services $118.00
600 Supplies610 General Supplies 5,390.00640 Books and Periodicals 75.00
Total Supplies $5,465.00
800 Other Objects810 Dues and Fees 1,815.00890 Miscellaneous Expenditures 125.00
Total Other Objects $1,940.00
Total 2830 Staff Services $583,142.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 46 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 103
General Fund (10)
2831 Supervision of Staff Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 81,860.00
Total Personnel Services – Salaries $81,860.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 6,262.00230 PSERS Retirement Contributions 21,153.00260 Workers’ Compensation 655.00270 Group Insurance – Self-Insurance 11,183.00290 Other Current Employee Benefits 1,100.00
Total Personnel Services – Employee Benefits $40,353.00
Total 2831 Supervision of Staff Services $122,213.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 47 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 104
General Fund (10)
2832 Recruitment and Placement Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 243,411.00
Total Personnel Services – Salaries $243,411.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 17,681.00230 PSERS Retirement Contributions 61,898.00260 Workers’ Compensation 1,413.00270 Group Insurance – Self-Insurance 34,825.00290 Other Current Employee Benefits 2,040.00
Total Personnel Services – Employee Benefits $117,857.00
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 42,981.00
Total Purchased Professional and Technical Services $42,981.00
400 Purchased Property Services440 Rentals 3,904.00
Total Purchased Property Services $3,904.00
500 Other Purchased Services550 Printing and Binding 64.00580 Travel 54.00
Total Other Purchased Services $118.00
600 Supplies610 General Supplies 5,390.00640 Books and Periodicals 75.00
Total Supplies $5,465.00
800 Other Objects810 Dues and Fees 1,815.00890 Miscellaneous Expenditures 125.00
Total Other Objects $1,940.00
Total 2832 Recruitment and Placement Services $415,676.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 48 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 105
General Fund (10)
2833 Staff Accounting Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 26,858.00
Total Personnel Services – Salaries $26,858.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 1,836.00230 PSERS Retirement Contributions 6,940.00260 Workers’ Compensation 215.00270 Group Insurance – Self-Insurance 8,304.00290 Other Current Employee Benefits 1,100.00
Total Personnel Services – Employee Benefits $18,395.00
Total 2833 Staff Accounting Services $45,253.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 49 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 106
General Fund (10)
2840 Data Processing Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 687,254.00
Total Personnel Services – Salaries $687,254.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 52,299.00230 PSERS Retirement Contributions 174,709.00240 Tuition Reimbursement 2,028.00260 Workers’ Compensation 4,570.00270 Group Insurance – Self-Insurance 202,304.00290 Other Current Employee Benefits 18,470.00
Total Personnel Services – Employee Benefits $454,380.00
300 Purchased Professional and Technical Services340 Technical Services 36,785.00
Total Purchased Professional and Technical Services $36,785.00
400 Purchased Property Services430 Repairs and Maintenance Services 6,776.00440 Rentals 58,536.00
Total Purchased Property Services $65,312.00
500 Other Purchased Services520 Insurance – General 14,199.00530 Communications 232,223.00550 Printing and Binding 13.00580 Travel 7,476.00
Total Other Purchased Services $253,911.00
600 Supplies610 General Supplies 360,827.00640 Books and Periodicals 22,705.00
Total Supplies $383,532.00
700 Property750 Equipment – Original and Additional 27,979.00760 Equipment – Replacement 3,517.00
Total Property $31,496.00
800 Other Objects810 Dues and Fees 60.00
Total Other Objects $60.00
Total 2840 Data Processing Services $1,912,730.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 50 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 107
General Fund (10)
2850 State and Federal Agency Liaison Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 87,492.00 87,492.00
Total Personnel Services – Salaries $87,492.00 $87,492.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 6,619.00 6,619.00230 PSERS Retirement Contributions 22,608.00 22,608.00260 Workers’ Compensation 700.00 700.00270 Group Insurance – Self-Insurance 15,646.00 15,646.00290 Other Current Employee Benefits 3,465.00 3,465.00
Total Personnel Services – Employee Benefits $49,038.00 $49,038.00
400 Purchased Property Services440 Rentals 759.00 759.00
Total Purchased Property Services $759.00 $759.00
500 Other Purchased Services530 Communications 274.00 274.00580 Travel 3,237.00 3,237.00
Total Other Purchased Services $3,511.00 $3,511.00
600 Supplies610 General Supplies 831.00 831.00
Total Supplies $831.00 $831.00
800 Other Objects810 Dues and Fees 100.00 100.00
Total Other Objects $100.00 $100.00
Total 2850 State and Federal Agency Liaison Services $141,731.00 $141,731.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 51 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 108
General Fund (10)
2900 Other Support Services Elementary Secondary Federal Total
500 Other Purchased Services595 IU Payments By Withholding 92,115.00
Total Other Purchased Services $92,115.00
Total 2900 Other Support Services $92,115.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 52 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 109
General Fund (10)
2910 Support Services Not Listed Elsewhere In the 2000 Series Elementary Secondary Federal Total
500 Other Purchased Services595 IU Payments By Withholding 92,115.00
Total Other Purchased Services $92,115.00
Total 2910 Support Services Not Listed Elsewhere In the 2000 Series $92,115.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 53 of 53
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:09 AM
Page 110
General Fund (10)
3000 Operation of Non-Instructional Services Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,056,869.00
Total Personnel Services – Salaries $1,056,869.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 80,856.00230 PSERS Retirement Contributions 257,170.00240 Tuition Reimbursement 5,250.00260 Workers’ Compensation 8,369.00270 Group Insurance – Self-Insurance 73,472.00290 Other Current Employee Benefits 8,989.00
Total Personnel Services – Employee Benefits $434,106.00
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 132,376.00330 Other Professional Services 2,775.00
Total Purchased Professional and Technical Services $135,151.00
400 Purchased Property Services430 Repairs and Maintenance Services 15,787.00440 Rentals 55,008.00
Total Purchased Property Services $70,795.00
500 Other Purchased Services510 Student Transportation Services 126,263.00520 Insurance – General 21,988.00550 Printing and Binding 583.00580 Travel 4,685.00
Total Other Purchased Services $153,519.00
600 Supplies610 General Supplies 61,112.00620 Energy 13,647.00640 Books and Periodicals 20,610.00
Total Supplies $95,369.00
700 Property750 Equipment – Original and Additional 13,191.00760 Equipment – Replacement 23,098.00
Total Property $36,289.00
800 Other Objects810 Dues and Fees 13,477.00860 Grants To Municipal and Community Service Organizations 12,500.00890 Miscellaneous Expenditures 58,959.00
Total Other Objects $84,936.00
Total 3000 Operation of Non-Instructional Services $2,067,034.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 1 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:12 AM
Page 111
General Fund (10)
3200 Student Activities Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 936,240.00
Total Personnel Services – Salaries $936,240.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 71,756.00230 PSERS Retirement Contributions 226,000.00240 Tuition Reimbursement 5,250.00260 Workers’ Compensation 7,544.00270 Group Insurance – Self-Insurance 46,815.00290 Other Current Employee Benefits 5,619.00
Total Personnel Services – Employee Benefits $362,984.00
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 131,376.00
Total Purchased Professional and Technical Services $131,376.00
400 Purchased Property Services430 Repairs and Maintenance Services 15,787.00440 Rentals 55,008.00
Total Purchased Property Services $70,795.00
500 Other Purchased Services510 Student Transportation Services 126,263.00520 Insurance – General 21,988.00550 Printing and Binding 583.00580 Travel 4,685.00
Total Other Purchased Services $153,519.00
600 Supplies610 General Supplies 48,850.00620 Energy 13,637.00640 Books and Periodicals 1,050.00
Total Supplies $63,537.00
700 Property750 Equipment – Original and Additional 13,191.00760 Equipment – Replacement 23,098.00
Total Property $36,289.00
800 Other Objects810 Dues and Fees 13,477.00890 Miscellaneous Expenditures 58,959.00
Total Other Objects $72,436.00
Total 3200 Student Activities $1,827,176.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 2 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:12 AM
Page 112
General Fund (10)
3300 Community Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 16,767.00 120,629.00
Total Personnel Services – Salaries $16,767.00 $120,629.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 1,260.00 9,100.00230 PSERS Retirement Contributions 4,333.00 31,170.00260 Workers’ Compensation 134.00 825.00270 Group Insurance – Self-Insurance 4,260.00 26,657.00290 Other Current Employee Benefits 1,280.00 3,370.00
Total Personnel Services – Employee Benefits $11,267.00 $71,122.00
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 1,000.00 1,000.00330 Other Professional Services 2,775.00 2,775.00
Total Purchased Professional and Technical Services $3,775.00 $3,775.00
600 Supplies610 General Supplies 12,262.00 12,262.00620 Energy 10.00 10.00640 Books and Periodicals 19,560.00 19,560.00
Total Supplies $31,832.00 $31,832.00
800 Other Objects860 Grants To Municipal and Community Service Organizations 12,500.00
Total Other Objects $12,500.00
Total 3300 Community Services $63,641.00 $239,858.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 3 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:12 AM
Page 113
General Fund (10)
5000 Other Expenditures and Financing Uses Total
800 Other Objects830 Interest 4,684,051.00880 Refunds of Prior Years’ Receipts 372,765.00
Total Other Objects $5,056,816.00
900 Other Uses of Funds910 Redemption of Principal 13,847,069.00920 Authority Obligations 5,000.00
Total Other Uses of Funds $13,852,069.00
Total 5000 Other Expenditures and Financing Uses $18,908,885.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 1 of 5
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:14 AM
Page 114
General Fund (10)
5100 Debt Service / Other Expenditures and Financing Uses Elementary Secondary Federal Total
800 Other Objects830 Interest 4,684,051.00880 Refunds of Prior Years’ Receipts 372,765.00
Total Other Objects $5,056,816.00
900 Other Uses of Funds910 Redemption of Principal 13,847,069.00920 Authority Obligations 5,000.00
Total Other Uses of Funds $13,852,069.00
Total 5100 Debt Service / Other Expenditures and Financing Uses $18,908,885.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 2 of 5
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:14 AM
Page 115
General Fund (10)
5110 Debt Service Elementary Secondary Federal Total
800 Other Objects830 Interest 4,684,051.00
Total Other Objects $4,684,051.00
900 Other Uses of Funds910 Redemption of Principal 4,327,069.00920 Authority Obligations 5,000.00
Total Other Uses of Funds $4,332,069.00
Total 5110 Debt Service $9,016,120.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 3 of 5
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:14 AM
Page 116
General Fund (10)
5120 Debt Service – Refunded Bonds Elementary Secondary Federal Total
900 Other Uses of Funds910 Redemption of Principal 9,520,000.00
Total Other Uses of Funds $9,520,000.00
Total 5120 Debt Service – Refunded Bonds $9,520,000.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 4 of 5
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:14 AM
Page 117
General Fund (10)
5130 Refund of Prior Year Revenues / Receipts Elementary Secondary Federal Total
800 Other Objects880 Refunds of Prior Years’ Receipts 372,765.00
Total Other Objects $372,765.00
Total 5130 Refund of Prior Year Revenues / Receipts $372,765.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 5 of 5
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:14 AM
Page 118
Capital Reserve Fund - § 1431 (32)
4000 Facilities Acquisition, Construction and Improvement Services Total
300 Purchased Professional and Technical Services330 Other Professional Services 85,034.00
Total Purchased Professional and Technical Services $85,034.00
400 Purchased Property Services450 Construction Services 200,836.00
Total Purchased Property Services $200,836.00
500 Other Purchased Services549 Other Advertising/Public Relations 3,080.00
Total Other Purchased Services $3,080.00
600 Supplies610 General Supplies 1,945.00
Total Supplies $1,945.00
700 Property750 Equipment – Original and Additional 330,723.00780 Infrastructure Assets 42,325.00
Total Property $373,048.00
Total 4000 Facilities Acquisition, Construction and Improvement Services $663,943.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 1 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:13 AM
Page 119
Capital Reserve Fund - § 1431 (32)
4500 Building Acquisition and Construction Services – Original and Additional Elementary Secondary Federal Total
700 Property750 Equipment – Original and Additional 224,287.00
Total Property $224,287.00
Total 4500 Building Acquisition and Construction Services – Original and Additional $224,287.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 2 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:13 AM
Page 120
Capital Reserve Fund - § 1431 (32)
4600 Existing Building Improvement Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services330 Other Professional Services 85,034.00
Total Purchased Professional and Technical Services $85,034.00
400 Purchased Property Services450 Construction Services 200,836.00
Total Purchased Property Services $200,836.00
500 Other Purchased Services549 Other Advertising/Public Relations 3,080.00
Total Other Purchased Services $3,080.00
600 Supplies610 General Supplies 1,945.00
Total Supplies $1,945.00
700 Property750 Equipment – Original and Additional 106,436.00780 Infrastructure Assets 42,325.00
Total Property $148,761.00
Total 4600 Existing Building Improvement Services $439,656.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 3 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:13 AM
Page 121
Other Capital Projects Fund (39)
2000 Support Services Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 42,617.00
Total Personnel Services – Salaries $42,617.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 3,260.00230 PSERS Retirement Contributions 11,012.00260 Workers’ Compensation 341.00
Total Personnel Services – Employee Benefits $14,613.00
Total 2000 Support Services $57,230.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 1 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:11 AM
Page 122
Other Capital Projects Fund (39)
2600 Operation and Maintenance of Plant Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 42,617.00
Total Personnel Services – Salaries $42,617.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 3,260.00230 PSERS Retirement Contributions 11,012.00260 Workers’ Compensation 341.00
Total Personnel Services – Employee Benefits $14,613.00
Total 2600 Operation and Maintenance of Plant Services $57,230.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 2 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:11 AM
Page 123
Other Capital Projects Fund (39)
2610 Supervision of Operation and Maintenance of Plant Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 42,617.00
Total Personnel Services – Salaries $42,617.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 3,260.00230 PSERS Retirement Contributions 11,012.00260 Workers’ Compensation 341.00
Total Personnel Services – Employee Benefits $14,613.00
Total 2610 Supervision of Operation and Maintenance of Plant Services $57,230.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 3 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:11 AM
Page 124
Other Capital Projects Fund (39)
2619 Supervision of Operation and Maintenance of Plant Services – All Other Supervision Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 42,617.00
Total Personnel Services – Salaries $42,617.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 3,260.00230 PSERS Retirement Contributions 11,012.00260 Workers’ Compensation 341.00
Total Personnel Services – Employee Benefits $14,613.00
Total 2619 Supervision of Operation and Maintenance of Plant Services – All Other Supervision $57,230.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 4 of 4
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:11 AM
Page 125
Other Capital Projects Fund (39)
4000 Facilities Acquisition, Construction and Improvement Services Total
300 Purchased Professional and Technical Services330 Other Professional Services 103,496.00
Total Purchased Professional and Technical Services $103,496.00
400 Purchased Property Services450 Construction Services 8,081,739.00
Total Purchased Property Services $8,081,739.00
500 Other Purchased Services520 Insurance – General 3,750.00549 Other Advertising/Public Relations 2,185.00
Total Other Purchased Services $5,935.00
600 Supplies610 General Supplies 86,555.00
Total Supplies $86,555.00
700 Property750 Equipment – Original and Additional 366,162.00760 Equipment – Replacement 209,538.00
Total Property $575,700.00
Total 4000 Facilities Acquisition, Construction and Improvement Services $8,853,425.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 1 of 5
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:13 AM
Page 126
Other Capital Projects Fund (39)
4200 Existing Site Improvement Services Elementary Secondary Federal Total
400 Purchased Property Services450 Construction Services 721,305.00
Total Purchased Property Services $721,305.00
Total 4200 Existing Site Improvement Services $721,305.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 2 of 5
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:13 AM
Page 127
Other Capital Projects Fund (39)
4400 Architecture and Engineering Services / Educational Specifications – Improvements Elementary Secondary Federal Total
300 Purchased Professional and Technical Services330 Other Professional Services 66,563.00
Total Purchased Professional and Technical Services $66,563.00
Total 4400 Architecture and Engineering Services / Educational Specifications – Improvements $66,563.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 3 of 5
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:13 AM
Page 128
Other Capital Projects Fund (39)
4500 Building Acquisition and Construction Services – Original and Additional Elementary Secondary Federal Total
300 Purchased Professional and Technical Services330 Other Professional Services 36,933.00
Total Purchased Professional and Technical Services $36,933.00
400 Purchased Property Services450 Construction Services 6,010,225.00
Total Purchased Property Services $6,010,225.00
600 Supplies610 General Supplies 58,521.00
Total Supplies $58,521.00
700 Property750 Equipment – Original and Additional 366,162.00
Total Property $366,162.00
Total 4500 Building Acquisition and Construction Services – Original and Additional $6,471,841.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 4 of 5
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:13 AM
Page 129
Other Capital Projects Fund (39)
4600 Existing Building Improvement Services Elementary Secondary Federal Total
400 Purchased Property Services450 Construction Services 1,350,209.00
Total Purchased Property Services $1,350,209.00
500 Other Purchased Services520 Insurance – General 3,750.00549 Other Advertising/Public Relations 2,185.00
Total Other Purchased Services $5,935.00
600 Supplies610 General Supplies 28,034.00
Total Supplies $28,034.00
700 Property760 Equipment – Replacement 209,538.00
Total Property $209,538.00
Total 4600 Existing Building Improvement Services $1,593,716.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
Page - 5 of 5
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:13 AM
Page 130
General Fund(10) Public Purpose Trust(27) Other Compt Approved(28)
Athletic / Activity(29) Capital Reserve (690, 1850)(31)
1000 Instruction1100 Regular Programs - Elementary / Secondary 52,337,481.00
1200 Special Programs - Elementary / Secondary 16,620,854.00
1300 Vocational Education 2,543,804.00
1400 Other Instructional Programs - Elementary / Secondary 2,602,773.00
1800 Pre-Kindergarten 672,951.00
Total Instruction $74,777,863.00
2000 Support Services2100 Support Services - Students 3,968,211.00
2200 Support Services - Instructional Staff 4,059,060.00
2300 Support Services - Administration 8,347,487.00
2400 Support Services - Pupil Health 1,850,793.00
2500 Support Services - Business 755,645.00
2600 Operation and Maintenance of Plant Services 8,702,641.00
2700 Student Transportation Services 5,958,701.00
2800 Support Services - Central 2,637,603.00
2900 Other Support Services 92,115.00
Total Support Services $36,372,256.00
3000 Operation of Non-Instructional Services3200 Student Activities 1,827,176.00
3300 Community Services 239,858.00
Total Operation of Non-Instructional Services $2,067,034.00
4000 Facilities Acquisition, Construction and Improvement Services4200 Existing Site Improvement Services
4400 Architecture and Engineering Services / Educational Specifications - Improvements4500 Building Acquisition and Construction Services - Original and Additional4600 Existing Building Improvement Services
Total Facilities Acquisition, Construction and Improvement Services
5000 Other Expenditures and Financing Uses5100 Debt Service / Other Expenditures and Financing Uses 18,908,885.00
Total Other Expenditures and Financing Uses $18,908,885.00
TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $132,126,038.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Summary of Governmental Fund Expenditures and Other Financing Uses - (EXPGS)
Page - 1 of 2
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:16 AM
Page 131
Capital Reserve (1431)(32) Other Capital Projects Fund(39)
Debt Service(40) Permanent(90) Total
1000 Instruction1100 Regular Programs - Elementary / Secondary 52,337,481.00
1200 Special Programs - Elementary / Secondary 16,620,854.00
1300 Vocational Education 2,543,804.00
1400 Other Instructional Programs - Elementary / Secondary 2,602,773.00
1800 Pre-Kindergarten 672,951.00
Total Instruction $74,777,863.00
2000 Support Services2100 Support Services - Students 3,968,211.00
2200 Support Services - Instructional Staff 4,059,060.00
2300 Support Services - Administration 8,347,487.00
2400 Support Services - Pupil Health 1,850,793.00
2500 Support Services - Business 755,645.00
2600 Operation and Maintenance of Plant Services 57,230.00 8,759,871.00
2700 Student Transportation Services 5,958,701.00
2800 Support Services - Central 2,637,603.00
2900 Other Support Services 92,115.00
Total Support Services $57,230.00 $36,429,486.00
3000 Operation of Non-Instructional Services3200 Student Activities 1,827,176.00
3300 Community Services 239,858.00
Total Operation of Non-Instructional Services $2,067,034.00
4000 Facilities Acquisition, Construction and Improvement Services4200 Existing Site Improvement Services 721,305.00 721,305.00
4400 Architecture and Engineering Services / Educational Specifications - Improvements
66,563.00 66,563.00
4500 Building Acquisition and Construction Services - Original and Additional
224,287.00 6,471,841.00 6,696,128.00
4600 Existing Building Improvement Services 439,656.00 1,593,716.00 2,033,372.00
Total Facilities Acquisition, Construction and Improvement Services $663,943.00 $8,853,425.00 $9,517,368.00
5000 Other Expenditures and Financing Uses5100 Debt Service / Other Expenditures and Financing Uses 18,908,885.00
Total Other Expenditures and Financing Uses $18,908,885.00
TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $663,943.00 $8,910,655.00 $141,700,636.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Summary of Governmental Fund Expenditures and Other Financing Uses - (EXPGS)
Page - 2 of 2
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:16 AM
Page 132
PSERS Salary Data (Salary Data should relate to the General Fund only)
Amount Description Amount
Total Salary Base for salaries subject to PSERS withholding 51,421,962.00
Total Federally Funded salaries subject to PSERS withholding 1,728,561.00
Title I Expenditure Data
Amount Description Amount
Expenditures Funded with Current Title I Funds 1,538,708.00
Expenditures Funded with Carry over Title I Funds 775,828.00
Total Title I Expenditure Data $2,314,536.00
Title I ARRA Amount
Amount Description Amount
Portion of Total Title I Expenditures funded with ARRA Title I
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Additional Data Collection Schedule - (ADCS)
Page - 1 of 1
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:18 AM
Page 133
OBJECT COVERED NOT COVERED TOTAL
10 General Fund
211 Medical Insurance
212 Dental Insurance
215 Eye Care Insurance
216 Prescription Insurance
271 Self-Insurance Medical Benefits 10,812,693.00 1,169,849.00 11,982,542.00
272 Self-Insurance Dental Benefits 615,012.00 55,899.00 670,911.00
275 Self-Insurance Eye Care Benefits
276 Self-Insurance Prescription Benefits
FUND TOTAL $11,427,705.00 $1,225,748.00 $12,653,453.00
50 Enterprise Fund
211 Medical Insurance
212 Dental Insurance
215 Eye Care Insurance
216 Prescription Insurance
271 Self-Insurance Medical Benefits 589,491.00 589,491.00
272 Self-Insurance Dental Benefits 34,361.00 34,361.00
275 Self-Insurance Eye Care Benefits
276 Self-Insurance Prescription Benefits
FUND TOTAL $623,852.00 $623,852.00
60 Internal Service Fund No Self Insurance data to report
211 Medical Insurance
212 Dental Insurance
215 Eye Care Insurance
216 Prescription Insurance
271 Self-Insurance Medical Benefits
272 Self-Insurance Dental Benefits
275 Self-Insurance Eye Care Benefits
276 Self-Insurance Prescription Benefits
FUND TOTAL
Total of All Funds $11,427,705.00 $1,849,600.00 $13,277,305.00
Benefits for Staff Relative to Collective Bargaining Agreements
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Health Care Benefits Schedule - (HCBS)
Page - 1 of 1
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:19 AM
Page 134
Function Special Education (Prior Year)
Nonspecial Education (Prior Year)
Total (Prior Year) Special Education (Current Year)
Nonspecial Education (Current Year)
Total (Current Year)
2120 Guidance Services 316,990.00 2,367,090.00 2,684,080.00 284,395.00 2,319,955.00 2,604,350.00
2140 Psychological Services 91,922.00 686,417.00 778,339.00 107,918.00 770,075.00 877,993.00
2150 Speech Pathology and Audiology Services
2160 Social Work Services 9,993.00 74,624.00 84,617.00 9,772.00 79,717.00 89,489.00
2260 Instruction and Curriculum Development Services 113,134.00 922,887.00 1,036,021.00
2350 Legal and Accounting Services 36,375.00 298,696.00 335,071.00 36,981.00 458,316.00 495,297.00
2420 Medical Services
2440 Nursing Services 187,400.00 1,399,390.00 1,586,790.00 167,491.00 1,577,715.00 1,745,206.00
2700 Student Transportation Services 838,483.00 5,304,212.00 6,142,695.00 879,731.00 5,078,970.00 5,958,701.00
Total $1,481,163.00 $10,130,429.00 $11,611,592.00 $1,599,422.00 $11,207,635.00 $12,807,057.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Special Education Services Schedule - (SESS)
Page - 1 of 1
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:19 AM
Page 135
ALL GOVERNMENTAL FUND TYPESShort-Term
Borrowing
General Obligation
Bonds/NotesAuthority Building
ObligationsOther Long-Term
Debt
Other Post-Employment
Benefits (OPEB)Compensated
AbsencesNet Pension
Liability Total
1. Debt at Beginning of Fiscal Year 125,675,000.00 19,975,000.00 3,397,237.00 783,529.00 2,122,525.00 152,889,113.00 304,842,404.00
2. Additional Debt Incurred During Year 9,620,000.00 142,577.00 113,892.00 1,575,260.00 15,923,328.00 27,375,057.00
3. Retirements and Repayments 13,755,000.00 5,000.00 282,531.00 1,422,286.00 15,464,817.00
4. Debt at End of Fiscal Year 121,540,000.00 19,970,000.00 3,257,283.00 897,421.00 2,275,499.00 168,812,441.00 316,752,644.00
5. Accreted Interest at End Of Fiscal Year
6. Total Debt and Accreted Interest 121,540,000.00 19,970,000.00 3,257,283.00 897,421.00 2,275,499.00 168,812,441.00 316,752,644.00
7. Current Portion P&I - Due within 1 year 8,664,441.00 984,275.00 292,754.00 99,436.00 10,040,906.00
8. Interest Paid during current fiscal year 3,704,626.00 979,425.00 4,684,051.00
ALL PROPRIETARY FUND TYPESShort-Term
Borrowing
General Obligation
Bonds/NotesAuthority Building
ObligationsOther Long-Term
Debt
Other Post-Employment
Benefits (OPEB)Compensated
AbsencesNet Pension
Liability Total
1. Debt at Beginning of Fiscal Year 21,195.00 95,452.00 4,444,237.00 4,560,884.00
2. Additional Debt Incurred During Year 3,726.00 48,239.00 697,602.00 749,567.00
3. Retirements and Repayments 46,807.00 46,807.00
4. Debt at End of Fiscal Year 24,921.00 96,884.00 5,141,839.00 5,263,644.00
5. Accreted Interest at End Of Fiscal Year
6. Total Debt and Accreted Interest 24,921.00 96,884.00 5,141,839.00 5,263,644.00
7. Current Portion P&I - Due within 1 year 24,960.00 24,960.00
8. Interest Paid during current fiscal year
(PRINCIPAL AMOUNTS ONLY)
(PRINCIPAL AMOUNTS ONLY)
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Indebtedness - (SOIN)
Page - 1 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:20 AM
Page 136
Total Principal and Interest Payments Made by Your School - All Funds
Function Fund Principal (910) Principal (920) Interest (830) Total (Principal +Interest) Misc Other Uses (990)
5110 10 General Fund 4,327,069.00 5,000.00 4,684,051.00 9,016,120.00
5110 20 Special Revenue Funds
5110 30 Capital Projects Funds
5110 40 Debt Service Fund
5110 90 Permanent Fund
5120 10 General Fund 9,520,000.00 9,520,000.00
5120 20 Special Revenue Funds
5120 30 Capital Projects Funds
5120 40 Debt Service Fund
Total Debt Payments - Governmental Funds $13,847,069.00 $5,000.00 $4,684,051.00 $18,536,120.00
Function Fund Principal (910) Principal (920) Interest (830) Total (Principal +Interest)
5110 50 Enterprise Fund
5110 60 Internal Service Fund
5120 50 Enterprise Fund
5120 60 Internal Service Fund
Total Debt Payments - Proprietary Funds
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Indebtedness - (SOIN)
Page - 2 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:20 AM
Page 137
Bond DetailsGovernmental Funds
Debt CategoryDebt Issue
Date (MM/YYYY)
Principal Amounts OnlyCurrent Portion Due Within One
Year (Principal and Interest)
Debt at Beginning of Fiscal Year Additions
Reductions / Repayments
Debt at End of Fiscal Year
Interest Paid During Fiscal Year
Authority Building Obligations – CIB 08/2009 19,975,000.00 5,000.00 19,970,000.00 984,275.00 979,425.00
General Obligation Bonds/Notes – CIB 01/2010 240,000.00 240,000.00 3,064.00
General Obligation Bonds/Notes – CIB 12/2010 9,520,000.00 9,520,000.00 132,218.00
General Obligation Bonds/Notes – CIB 06/2011 10,410,000.00 5,000.00 10,405,000.00 498,160.00 493,260.00
General Obligation Bonds/Notes – CIB 12/2012 8,515,000.00 625,000.00 7,890,000.00 795,294.00 162,794.00
General Obligation Bonds/Notes – CIB 06/2013 9,915,000.00 5,000.00 9,910,000.00 315,425.00 310,488.00
General Obligation Bonds/Notes – CIB 07/2013 9,535,000.00 100,000.00 9,435,000.00 405,183.00 293,825.00
General Obligation Bonds/Notes – CIB 01/2014 6,605,000.00 700,000.00 5,905,000.00 1,326,200.00 250,200.00
General Obligation Bonds/Notes – CIB 06/2014 8,965,000.00 5,000.00 8,960,000.00 267,600.00 262,620.00
General Obligation Bonds/Notes – CIB 12/2014 9,995,000.00 5,000.00 9,990,000.00 341,523.00 336,605.00
General Obligation Bonds/Notes – CIB 06/2015 41,125,000.00 2,205,000.00 38,920,000.00 3,201,700.00 1,141,714.00
General Obligation Bonds/Notes – CIB 06/2015 10,850,000.00 10,850,000.00 417,406.00 287,547.00
General Obligation Bonds/Notes – CIB 01/2016 9,620,000.00 345,000.00 9,275,000.00 1,095,950.00 30,291.00
Other Long Term Debt/Liabilities 3,397,237.00 142,577.00 282,531.00 3,257,283.00 292,754.00
Compensated Absences 2,122,525.00 1,575,260.00 1,422,286.00 2,275,499.00 99,436.00
Other Post-Employment Benefits (OPEB) 783,529.00 113,892.00 897,421.00
Net Pension Liability 152,889,113.00 15,923,328.00 168,812,441.00
Totals for Debt Entered: $304,842,404.00 $27,375,057.00 $15,464,817.00 $316,752,644.00 $10,040,906.00 $4,684,051.00
Bond DetailsProprietary Funds
Debt Category
Debt Issue Date
(MM/YYYY)
Principal Amounts OnlyCurrent Portion Due Within One
Year (Principal and Interest)
Debt at Beginning of Fiscal Year Additions
Reductions / Repayments
Debt at End of Fiscal Year
Interest Paid During Fiscal Year
Compensated Absences 95,452.00 48,239.00 46,807.00 96,884.00 24,960.00
Other Post-Employment Benefits (OPEB) 21,195.00 3,726.00 24,921.00
Net Pension Liability 4,444,237.00 697,602.00 5,141,839.00
Totals for Debt Entered: $4,560,884.00 $749,567.00 $46,807.00 $5,263,644.00 $24,960.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Indebtedness - (SOIN)
Page - 3 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:20 AM
Page 138
General Fund (10)
Section 1: Tuition/Purchased Services as Reported within Expenditure Detail Amount
Tuition Reported in General Fund Expenditures 1000-560 5,573,438.00
Purchased Services in General Fund Expenditures 1000-594 and 1000-597 9,259.00
Section 1 Total $5,582,697.00
Section 2: Tuition Paid to Institution Types During Fiscal Year Tuition Paid ForNonspecial Education
Tuition Paid ForSpecial Education
Total
1 1306 Institutions
2 Institutionalized Children's Programs
3 Juveniles Incarcerated in Adult Facilities 82,972.00 82,972.00
4 Residential Treatment Facilities
5 Other Local Education Agencies 243,988.00 9,259.00 253,247.00
6 Brick and Mortar Charter Schools
7 Cyber Charter Schools 1,898,911.00 743,471.00 2,642,382.00
8 Career and Technology Centers 2,500,252.00 2,500,252.00
9 Approved Private Schools 31,828.00 31,828.00
10 PA Chartered Schools for the Deaf and Blind
11 Private Residential Rehabilitative Institutions 72,016.00 72,016.00
12 Juvenile Detention Centers
13 Special Program Jointures
14 Other Tuition Not Included Elsewhere In This Section
Section 2 Total $4,798,139.00 $784,558.00 $5,582,697.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Tuition Schedule - (TUIT)
Page - 1 of 1
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:21 AM
Page 139
1 . Student Transportation Services for Educational Field Trips 12,918.00
2 . Student Transportation Services for Student Activities 23,363.00
3 . Rental of Vehicles for Student Transportation Services
4 . Capital Reserve Funds
Include only district-owned transportation expenditures paid from State or local money.
DO NOT include federal expenditures or payments to contract service providers.
Contracted transportation services should not be recorded on this schedule.
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Transportation Schedule - (TRAN)
Page - 1 of 1
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:21 AM
Page 140
Food Service / Cafeteria Operations Fund (51)
2000 Support Services Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 48,161.00
Total Personnel Services – Salaries $48,161.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 3,684.00230 PSERS Retirement Contributions 12,445.00260 Workers’ Compensation 385.00
Total Personnel Services – Employee Benefits $16,514.00
Total 2000 Support Services $64,675.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 1 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:23 AM
Page 141
Food Service / Cafeteria Operations Fund (51)
2600 Operation and Maintenance of Plant Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 48,161.00
Total Personnel Services – Salaries $48,161.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 3,684.00230 PSERS Retirement Contributions 12,445.00260 Workers’ Compensation 385.00
Total Personnel Services – Employee Benefits $16,514.00
Total 2600 Operation and Maintenance of Plant Services $64,675.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 2 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:23 AM
Page 142
Food Service / Cafeteria Operations Fund (51)
2620 Operation of Buildings Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 48,161.00
Total Personnel Services – Salaries $48,161.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 3,684.00230 PSERS Retirement Contributions 12,445.00260 Workers’ Compensation 385.00
Total Personnel Services – Employee Benefits $16,514.00
Total 2620 Operation of Buildings Services $64,675.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 3 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:23 AM
Page 143
Food Service / Cafeteria Operations Fund (51)
3000 Operation of Non-Instructional Services Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,664,726.00
Total Personnel Services – Salaries $1,664,726.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 125,987.00230 PSERS Retirement Contributions 586,523.00240 Tuition Reimbursement 3,590.00260 Workers’ Compensation 13,222.00270 Group Insurance – Self-Insurance 623,852.00290 Other Current Employee Benefits 10,591.00
Total Personnel Services – Employee Benefits $1,363,765.00
300 Purchased Professional and Technical Services330 Other Professional Services 1,242.00
Total Purchased Professional and Technical Services $1,242.00
400 Purchased Property Services430 Repairs and Maintenance Services 57,128.00440 Rentals 7,545.00490 Other Purchased Property Services 19,625.00
Total Purchased Property Services $84,298.00
500 Other Purchased Services540 Advertising 1,770.00550 Printing and Binding 153.00580 Travel 12,234.00
Total Other Purchased Services $14,157.00
600 Supplies610 General Supplies 2,532,824.00620 Energy 5,074.00
Total Supplies $2,537,898.00
700 Property740 Depreciation 74,006.00750 Equipment – Original and Additional 13,512.00760 Equipment – Replacement 5,659.00
Total Property $93,177.00
800 Other Objects810 Dues and Fees 5,070.00890 Miscellaneous Expenditures 53,713.00
Total Other Objects $58,783.00
Total 3000 Operation of Non-Instructional Services $5,818,046.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 1 of 2
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:25 AM
Page 144
Food Service / Cafeteria Operations Fund (51)
3100 Food Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,664,726.00
Total Personnel Services – Salaries $1,664,726.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 125,987.00230 PSERS Retirement Contributions 586,523.00240 Tuition Reimbursement 3,590.00260 Workers’ Compensation 13,222.00270 Group Insurance – Self-Insurance 623,852.00290 Other Current Employee Benefits 10,591.00
Total Personnel Services – Employee Benefits $1,363,765.00
300 Purchased Professional and Technical Services330 Other Professional Services 1,242.00
Total Purchased Professional and Technical Services $1,242.00
400 Purchased Property Services430 Repairs and Maintenance Services 57,128.00440 Rentals 7,545.00490 Other Purchased Property Services 19,625.00
Total Purchased Property Services $84,298.00
500 Other Purchased Services540 Advertising 1,770.00550 Printing and Binding 153.00580 Travel 12,234.00
Total Other Purchased Services $14,157.00
600 Supplies610 General Supplies 2,532,824.00620 Energy 5,074.00
Total Supplies $2,537,898.00
700 Property740 Depreciation 74,006.00750 Equipment – Original and Additional 13,512.00760 Equipment – Replacement 5,659.00
Total Property $93,177.00
800 Other Objects810 Dues and Fees 5,070.00890 Miscellaneous Expenditures 53,713.00
Total Other Objects $58,783.00
Total 3100 Food Services $5,818,046.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 2 of 2
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:25 AM
Page 145
Other Enterprise Funds (58)
2000 Support Services Total
600 Supplies610 General Supplies 26,337.00
Total Supplies $26,337.00
700 Property750 Equipment – Original and Additional 586.00
Total Property $586.00
800 Other Objects890 Miscellaneous Expenditures 25,741.00
Total Other Objects $25,741.00
Total 2000 Support Services $52,664.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 1 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:23 AM
Page 146
Other Enterprise Funds (58)
2900 Other Support Services Elementary Secondary Federal Total
600 Supplies610 General Supplies 26,337.00
Total Supplies $26,337.00
700 Property750 Equipment – Original and Additional 586.00
Total Property $586.00
800 Other Objects890 Miscellaneous Expenditures 25,741.00
Total Other Objects $25,741.00
Total 2900 Other Support Services $52,664.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 2 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:23 AM
Page 147
Other Enterprise Funds (58)
2910 Support Services Not Listed Elsewhere In the 2000 Series Elementary Secondary Federal Total
600 Supplies610 General Supplies 26,337.00
Total Supplies $26,337.00
700 Property750 Equipment – Original and Additional 586.00
Total Property $586.00
800 Other Objects890 Miscellaneous Expenditures 25,741.00
Total Other Objects $25,741.00
Total 2910 Support Services Not Listed Elsewhere In the 2000 Series $52,664.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 3 of 3
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:23 AM
Page 148
Internal Service Fund (60)
2000 Support Services Total
300 Purchased Professional and Technical Services340 Technical Services 7,128.00
Total Purchased Professional and Technical Services $7,128.00
500 Other Purchased Services520 Insurance – General 476,571.00
Total Other Purchased Services $476,571.00
800 Other Objects890 Miscellaneous Expenditures 25,164,821.00
Total Other Objects $25,164,821.00
Total 2000 Support Services $25,648,520.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 1 of 7
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:24 AM
Page 149
Internal Service Fund (60)
2100 Support Services – Students Elementary Secondary Federal Total
800 Other Objects890 Miscellaneous Expenditures 12,824,260.00
Total Other Objects $12,824,260.00
Total 2100 Support Services – Students $12,824,260.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 2 of 7
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:24 AM
Page 150
Internal Service Fund (60)
2110 Supervision of Student Services Elementary Secondary Federal Total
800 Other Objects890 Miscellaneous Expenditures 12,824,260.00
Total Other Objects $12,824,260.00
Total 2110 Supervision of Student Services $12,824,260.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 3 of 7
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:24 AM
Page 151
Internal Service Fund (60)
2111 Supervision of Student Services – Head of Component Elementary Secondary Federal Total
800 Other Objects890 Miscellaneous Expenditures 12,824,260.00
Total Other Objects $12,824,260.00
Total 2111 Supervision of Student Services – Head of Component $12,824,260.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 4 of 7
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:24 AM
Page 152
Internal Service Fund (60)
2800 Support Services – Central Elementary Secondary Federal Total
300 Purchased Professional and Technical Services340 Technical Services 7,128.00
Total Purchased Professional and Technical Services $7,128.00
500 Other Purchased Services520 Insurance – General 476,571.00
Total Other Purchased Services $476,571.00
800 Other Objects890 Miscellaneous Expenditures 12,340,561.00
Total Other Objects $12,340,561.00
Total 2800 Support Services – Central $12,824,260.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 5 of 7
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:24 AM
Page 153
Internal Service Fund (60)
2830 Staff Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services340 Technical Services 7,128.00
Total Purchased Professional and Technical Services $7,128.00
500 Other Purchased Services520 Insurance – General 476,571.00
Total Other Purchased Services $476,571.00
800 Other Objects890 Miscellaneous Expenditures 12,340,561.00
Total Other Objects $12,340,561.00
Total 2830 Staff Services $12,824,260.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 6 of 7
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:24 AM
Page 154
Internal Service Fund (60)
2835 Health Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services340 Technical Services 7,128.00
Total Purchased Professional and Technical Services $7,128.00
500 Other Purchased Services520 Insurance – General 476,571.00
Total Other Purchased Services $476,571.00
800 Other Objects890 Miscellaneous Expenditures 12,340,561.00
Total Other Objects $12,340,561.00
Total 2835 Health Services $12,824,260.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Proprietary Fund Expenses and Other Financing Uses - (ICR)
Page - 7 of 7
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:24 AM
Page 155
Food Service(51) Child Care Operations(52) Other Enterprise(58) Internal Service(60) Total
2000 Support Services2100 Support Services - Students 12,824,260.00 12,824,260.00
2600 Operation and Maintenance of Plant Services 64,675.00 64,675.00
2800 Support Services - Central 12,824,260.00 12,824,260.00
2900 Other Support Services 52,664.00 52,664.00
Total Support Services $64,675.00 $52,664.00 $25,648,520.00 $25,765,859.00
3000 Operation of Non-Instructional Services3100 Food Services 5,818,046.00 5,818,046.00
Total Operation of Non-Instructional Services $5,818,046.00 $5,818,046.00
TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $5,882,721.00 $52,664.00 $25,648,520.00 $31,583,905.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Summary of Proprietary Fund Expenses and Other Financing Uses - (ICRS)
Page - 1 of 1
LEA : 112281302 Chambersburg Area SD
Printed 2/21/2017 11:35:26 AM
Page 156