X Illinois School District/Joint Agreement Joint Agreement ... · Notes, Opinion Letters, etc ......

Printed: 3/13/19ISBE AFR Report 2018.xlsm

Due to ROE on Monday, October 15thDue to ISBE on Thursday, November 15thSD/JA18

X School District Joint Agreement

CASHSchool District/Joint Agreement Number: X ACCRUAL Name of Auditing Firm:

County Name: Name of Audit Manager:

Name of School District/Joint Agreement: Address:

Address: City: State: Zip Code:

Submit electronic AFR directly to ISBECity: Phone Number: Fax Number:

Email Address: IL License Number (9 digit): Expiration Date:

Zip Code: Email Address:

Annual Financial ReportType of Auditor's Report Issued: ISBE Use Only

Qualified X Unqualified YES X NO Are Federal expenditures greater than $750,000?

Adverse YES X NO Is all Single Audit Information completed and attached?

Disclaimer YES X NO Were any financial statement or federal award findings issued?

Reviewed by District Superintendent/Administrator Reviewed by Township Treasurer (Cook County only) Reviewed by Regional Superintendent/Cook ISCName of Township:

District Superintendent/Administrator Name (Type or Print): Township Treasurer Name (type or print) RegionalSuperintendent/Cook ISC Name (Type or Print):

Email Address:

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

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

* This form is based on 23 Illinois Administrative Code 100, Subtitle A, Chapter I, Subchapter C (Part 100). This form is based on 23 Illinois Administrative Code, Subtitle A, Chapter I, Subchapter C, Part 100. ISBE Form SD50-35/JA50-60 (05/18) In some instances, use of open account codes (cells) may not be authorized by statute or administrative rule.

Each school district or joint agreement is responsible for obtaining the concurring legal opinion and/or other supporting authorization/documentation, as necessary, to use the applicable account code (cell).

[email protected]

065-033233

630-393-1483 630-393-2516

Certified Public Accountant InformationSchool District/Joint Agreement Information(See instructions on inside of this page.)

Northbrook

1475 Maple Avenue

Cook

Naperville

Lauterbach & Amen, LLP

Matt Beran

60563IL

668 N River Road

[email protected]

Click on the Link to Submit: Send ISBE a File

Filing Status:Northbrook SD 28

ILLINOIS STATE BOARD OF EDUCATIONSchool Business Services Division

June 30, 2018

Accounting Basis:

Annual Financial Report *

100 North First Street, Springfield, Illinois 62777-0001217/785-8779

Illinois School District/Joint Agreement

60062

Email Address:Email Address:

Single Audit Status:

0

TABLEOFCONTENTS

TABName AFRPageNo.

Auditor'sQuestionnaire……………………………...………....…………………………..………....................................................................................................... AudQuest 2

CommentsApplicabletotheAuditor'sQuestionnaire……..……..…………………………………………………………………………………………………………………….. AudQuest 2

FinancialProfileInformation…………………………………………….……………………………………………........................................................................... FPInfo 3

EstimatedFinancialProfileSummary…………………………………………………………………………………………………………................................................... FinancialProfile 4

BasicFinancialStatements StatementofAssetsandLiabilitiesArisingfromCashTransactions/StatementofPosition………………............................................... Assets-Liab 5-6

StatementofRevenuesReceived/Revenues,ExpendituresDisbursed/Expenditures,Other Sources(Uses)andChangesinFundBalances(AllFunds)…...……………..……………………................................................................................. AcctSummary 7-8

StatementsofRevenuesReceived/Revenues(AllFunds)……………………………………………………………….............................................................. Revenues 9-14

StatementsofExpendituresDisbursed/ExpendituresBudgettoActual(AllFunds)……………………….................................................... Expenditures 15-22

SupplementarySchedulesScheduleofAdValoremTaxReceipts…………………………………………………………………………………………………………………………………………………………….. TaxSched 23

ScheduleofShort-TermDebt/Long-TermDebt…………………………………………………………............................................................................. Short-TermLong-TermDebt 24

ScheduleofRestrictedLocalTaxLeviesandSelectedRevenueSources/ ScheduleofTortImmunityExpenditures…………………………………..….……………….……………………..…............................................................. RestTaxLevies-TortIm 25

StatisticalSection ScheduleofCapitalOutlayandDepreciation……………………………………………………………………................................................................. CapOutlayDeprec 26

EstimatedOperatingExpendituresPerPupilandPerCapitaTuitionChargeComputation………………………………………………………. PCTC-OEPP 27-28

IndirectCostRate-ContractspaidinCurrentYear……………………………………………………………………………………………………………………. ContarctsPaidinCY 29IndirectCostRate-Computation………………………………………………………………………………………………………………………………………………… ICRComputation 30

ReportonSharedServicesorOutsourcing………………………………………………................................................................................................................ SharedOutsourcedServ. 31

AdministrativeCostWorksheet……………………………………………………………………….……………............................................................................ AC 32

ItemizationSchedule…………………………………………………………………………………………………................................................................................. ITEMIZATION 33

ReferencePage………………………………………………………………………………………………………..................................................................................... REF 34

Notes,OpinionLetters,etc……………………………………………………………………………………………………………………………………………………………….. Opinion-Notes 35

DeficitReductionCalculation……………………………………………………………………………………………………………………………………………………………… DeficitAFRSumCalc 36

AuditChecklist/BalancingSchedule……………………………………………………………………………….............................................................................. AUDITCHECK -

SingleAuditSection AnnualFederalComplianceReport………………………………………………………………………………….......................................................................... SingleAuditCover-CAP 37-46

1. Roundallamountstothenearestdollar.Donotentercents.(Exception:9MonthADAonpage27,line78)

2. AnyerrorsleftunresolvedbytheAuditChecklist/BalancingSchedulemustbeexplainedintheitemizationpage.

3. BeforesubmittingAFR-besuretobreakalllinksinAFRbeforesubmittingtoISBE.Iflinksarenotbroken,amountsenteredhavechangedwhenopeningtheAFR.

AllSchoolDistricts/JointAgreementsmustcompletethisform(Note:jointagreementsupplementary/statisticalschedulesmaynotbeapplicable)ThisformcomplieswithPart100(RequirementsforAccounting,Budgeting,FinancialReporting,andAuditing).

23,IllinoisAdministrativeCode100,SubtitleA,ChapterI,SubchapterC(Part100)

INSTRUCTIONS/REQUIREMENTS:ForSchoolDistricts/JointAgreements


RequiredtobecompletedforSchoolDistrictsonly.

A. TaxRates(Enterthetaxrate-ex:.0150for$1.50)

TaxYear2017 EqualizedAssessedValuation(EAV): 1,225,630,921

EducationalOperations&Maintenance

Transportation CombinedTotal WorkingCash

Rate(s): 0.024341 + 0.002211 + 0.000620 = 0.027170 0.000000

B. ResultsofOperations*

Receipts/RevenuesDisbursements/Expenditures

Excess/(Deficiency) FundBalance

36,085,549 36,617,335 (531,786) 21,422,165* ThenumbersshownarethesumofentriesonPages7&8,lines8,17,20,and81fortheEducational,Operations&Maintenance,

TransportationandWorkingCashFunds.

C. Short-TermDebt**CPPRTNotes TAWs TANs TO/EMP.Orders GSACertificates

0 + 0 + 0 + 0 + 0 +

Other Total

0 = 0** Thenumbersshownarethesumofentriesonpage25.

D. Long-TermDebtChecktheapplicableboxforlong-termdebtallowancebytypeofdistrict.

x a. 6.9%forelementaryandhighschooldistricts, 84,568,534b. 13.8%forunitdistricts.

Long-TermDebtOutstanding:

c. Long-TermDebt(Principalonly) Acct

Outstanding:……….....…………….... 511 0

E. MaterialImpactonFinancialPositionIfapplicable,checkanyofthefollowingitemsthatmayhaveamaterialimpactontheentity'sfinancialpositionduringfuturereportingperiods.

Attachsheetsasneededexplainingeachitemchecked.

PendingLitigation

MaterialDecreaseinEAV

MaterialIncrease/DecreaseinEnrollment

AdverseArbitrationRuling

PassageofReferendum

TaxesFiledUnderProtest

DecisionsByLocalBoardofRevieworIllinoisPropertyTaxAppealBoard(PTAB)

OtherOngoingConcerns(Describe&Itemize)

Comments:

FINANCIALPROFILEINFORMATION


DistrictName: NorthbrookSD28

DistrictCode: 0---

CountyName: Cook

1. FundBalancetoRevenueRatio: Total Ratio Score 4TotalSumofFundBalance(P8,CellsC81,D81,F81&I81) Funds10,20,40,70+(50&80ifnegative) 21,422,165.00 0.594 Weight 0.35

Funds10,20,40,&70, 36,085,549.00 Value 1.40Less:OperatingDebtPledgedtoOtherFunds(P8,CellC54thruD74) MinusFunds10&20 0.00

(ExcludingC:D57,C:D61,C:D65,C:D69andC:D73)

2. ExpenditurestoRevenueRatio: Total Ratio Score 3TotalSumofDirectExpenditures(P7,CellC17,D17,F17,I17) Funds10,20&40 36,617,335.00 1.015 Adjustment 0

Funds10,20,40&70, 36,085,549.00 Weight 0.35Less:OperatingDebtPledgedtoOtherFunds(P8,CellC54thruD74) MinusFunds10&20 0.00

(ExcludingC:D57,C:D61,C:D65,C:D69andC:D73) Value 1.05PossibleAdjustment:

3. DaysCashonHand: Total Days Score 4Funds10,2040&70 22,114,680.00 217.41 Weight 0.10

TotalSumofDirectExpenditures(P7,CellC17,D17,F17&I17) Funds10,20,40dividedby360 101,714.82 Value 0.40

4.PercentofShort-TermBorrowingMaximumRemaining: Total Percent Score 4TaxAnticipationWarrantsBorrowed(P24,CellF6-7&F11) Funds10,20&40 0.00 100.00 Weight 0.10EAVx85%xCombinedTaxRates(P3,CellJ7andJ10) (.85xEAV)xSumofCombinedTaxRates 28,305,333.31 Value 0.40

5.PercentofLong-TermDebtMarginRemaining: Total Percent Score 4Long-TermDebtOutstanding(P3,CellH37) 0.00 100.00 Weight 0.10TotalLong-TermDebtAllowed(P3,CellH31) 84,568,533.55 Value 0.40

TotalProfileScore: 3.65 *

Estimated2019FinancialProfileDesignation: RECOGNITION

* TotalProfileScoremaychangebasedondataprovidedontheFinancialProfile

Information,page3andbythetimingofmandatedcategoricalpayments.Finalscore

willbecalculatedbyISBE.

TotalSumofCash&Investments(P5,CellC4,D4,F4,I4&C5,D5,F5&I5)

TotalSumofDirectRevenues(P7,CellC8,D8,F8,&I8)

TotalSumofDirectRevenues(P7,CellC8,D8,F8&I8)

ESTIMATEDFINANCIALPROFILESUMMARY(GotothefollowingwebsiteforreferencetotheFinancialProfile)

https://www.isbe.net/Pages/School-District-Financial-Profile.aspx

BASIC FINANCIAL STATEMENTSSTATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS

STATEMENT OF POSITION AS OF JUNE 30, 2018

Page 5

Print Date: 3/13/19ISBE AFR Report 2018.xlsm

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

Acct.# EducationalOperations&Maintenance

DebtServices TransportationMunicipal

Retirement/SocialSecurity

CapitalProjects WorkingCash Tort FirePrevention&Safety AgencyFund GeneralFixedAssets GeneralLong-TermDebt

Cash(Accounts111through115)1 12,811,972 2,452,779 497,752 833,740 6,335,705 43,252Investments 120 16,472TaxesReceivable 130 14,517,326 1,314,473 368,634 630,559InterfundReceivables 140

IntergovernmentalAccountsReceivable 150 10,672 69,058OtherReceivables 160

Inventory 170

PrepaidItems 180 152,965 20,544OtherCurrentAssets(Describe&Itemize) 190 645

TotalCurrentAssets 27,492,935 3,787,796 0 936,089 1,464,299 0 6,352,177 0 0 43,252

WorksofArt&HistoricalTreasures 210

Land 220 678,040Building&BuildingImprovements 230 55,571,385SiteImprovements&Infrastructure 240 793,484CapitalizedEquipment 250 10,174,255ConstructioninProgress 260 77,426AmountAvailableinDebtServiceFunds 340

AmounttobeProvidedforPaymentonLong-TermDebt 350 0TotalCapitalAssets 67,294,590 0

InterfundPayables 410

IntergovernmentalAccountsPayable 420

OtherPayables 430 322,372 98,256 31,452 11,673ContractsPayable 440 529,295LoansPayable 460

Salaries&BenefitsPayable 470

PayrollDeductions&Withholdings 480

DeferredRevenues&OtherCurrentLiabilities 490 14,470,220 1,314,473 369,091 630,559DuetoActivityFundOrganizations 493 43,252

TotalCurrentLiabilities 15,321,887 1,412,729 0 400,543 630,559 0 11,673 0 0 43,252

Long-TermDebtPayable(GeneralObligation,Revenue,Other) 511 0TotalLong-TermLiabilities 0

ReservedFundBalance 714 152,965 2,375,067 535,546 833,740UnreservedFundBalance 730 12,018,083 6,340,504InvestmentinGeneralFixedAssets 67,294,590

TotalLiabilitiesandFundBalance 27,492,935 3,787,796 0 936,089 1,464,299 0 6,352,177 0 0 43,252 67,294,590 0

ASSETS(EnterWholeDollars)

CURRENTASSETS(100)

CAPITALASSETS(200)

CURRENTLIABILITIES(400)

LONG-TERMLIABILITIES(500)

BASIC FINANCIAL STATEMENTSTATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER

SOURCES (USES) AND CHANGES IN FUND BALANCEALL FUNDS - FOR THE YEAR ENDING JUNE 30, 2018

Page 7


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

Acct# EducationalOperations&Maintenance

DebtServices TransportationMunicipalRetirement/

SocialSecurityCapitalProjects WorkingCash Tort FirePrevention&Safety

LOCALSOURCES 1000 30,518,922 2,833,670 0 803,243 1,274,877 0 76,390 0 0

FLOW-THROUGHRECEIPTS/REVENUESFROMONEDISTRICTTOANOTHERDISTRICT 2000 0 0 0 0

STATESOURCES 3000 1,051,411 0 0 275,898 0 0 0 0 0

FEDERALSOURCES 4000 526,015 0 0 0 0 0 0 0 0TotalDirectReceipts/Revenues 32,096,348 2,833,670 0 1,079,141 1,274,877 0 76,390 0 0

Receipts/Revenuesfor"OnBehalf"Payments2 3998 14,073,844

TotalReceipts/Revenues 46,170,192 2,833,670 0 1,079,141 1,274,877 0 76,390 0 0

Instruction 1000 22,276,068 512,630

SupportServices 2000 7,420,147 2,301,489 1,039,459 588,117 409,725 0 0

CommunityServices 3000 177,755 0 0 23,699

PaymentstoOtherDistricts&GovermentalUnits 4000 3,402,417 0 0 0 0 0 0 0

DebtService 5000 0 0 0 0 0 0 0TotalDirectDisbursements/Expenditures 33,276,387 2,301,489 0 1,039,459 1,124,446 409,725 0 0

Disbursements/Expendituresfor"OnBehalf"Payments2 4180 14,073,844 0 0 0 0 0 0 0

TotalDisbursements/Expenditures 47,350,231 2,301,489 0 1,039,459 1,124,446 409,725 0 0

(1,180,039) 532,181 0 39,682 150,431 (409,725) 76,390 0 0

AbolishmentoftheWorkingCashFund12 7110

AbatementoftheWorkingCashFund12 7110

TransferofWorkingCashFundInterest 7120

TransferAmongFunds 7130

TransferofInterest 7140 409,725TransferfromCapitalProjectFundtoO&MFund 7150

TransferofExcessFirePrevention&SafetyTaxandInterestProceedstoO&MFund4 7160

TransfertoExcessFirePrevention&SafetyBondandInterestProceedstoDebtServiceFund5 7170

PrincipalonBondsSold 7210

PremiumonBondsSold 7220

AccruedInterestonBondsSold 7230

SaleorCompensationforFixedAssets6 7300

TransfertoDebtServicetoPayPrincipalonCapitalLeases 7400 0TransfertoDebtServicetoPayInterestonCapitalLeases 7500 0TransfertoDebtServicetoPayPrincipalonRevenueBonds 7600 0TransfertoDebtServiceFundtoPayInterestonRevenueBonds 7700 0TransfertoCapitalProjectsFund 7800 0ISBELoanProceeds 7900

OtherSourcesNotClassifiedElsewhere 7990

0 0 0 0 0 409,725 0 0 0

AbolishmentorAbatementoftheWorkingCashFund12 8110 0

TransferofWorkingCashFundInterest12 8120 0

TransferAmongFunds 8130

TransferofInterest 8140 409,725TransferfromCapitalProjectFundtoO&MFund 8150 0

TransferofExcessFirePrevention&SafetyTax&InterestProceedstoO&MFund4 8160 0

TransferofExcessFirePrevention&SafetyBondandInterestProceedstoDebtServiceFund5 8170 0

TaxesPledgedtoPayPrincipalonCapitalLeases 8410

Grants/ReimbursementsPledgedtoPayPrincipalonCapitalLeases 8420

OtherRevenuesPledgedtoPayPrincipalonCapitalLeases 8430

FundBalanceTransfersPledgedtoPayPrincipalonCapitalLeases 8440

TaxesPledgedtoPayInterestonCapitalLeases 8510

Grants/ReimbursementsPledgedtoPayInterestonCapitalLeases 8520

OtherRevenuesPledgedtoPayInterestonCapitalLeases 8530

FundBalanceTransfersPledgedtoPayInterestonCapitalLeases 8540

TaxesPledgedtoPayPrincipalonRevenueBonds 8610

Grants/ReimbursementsPledgedtoPayPrincipalonRevenueBonds 8620

OtherRevenuesPledgedtoPayPrincipalonRevenueBonds 8630

FundBalanceTransfersPledgedtoPayPrincipalonRevenueBonds 8640

TaxesPledgedtoPayInterestonRevenueBonds 8710

Grants/ReimbursementsPledgedtoPayInterestonRevenueBonds 8720

Description(EnterWhole

Dollars)

ExcessofDirectReceipts/RevenuesOver(Under)DirectDisbursements/Expenditures3

PERMANENTTRANSFERFROMVARIOUSFUNDS

SALEOFBONDS(7200)

OTHERSOURCESOFFUNDS(7000)

RECEIPTS/REVENUES

DISBURSEMENTS/EXPENDITURES

OTHERSOURCES/USESOFFUNDS

TotalOtherSourcesofFunds

OTHERUSESOFFUNDS(8000)

PERMANENTTRANSFERTOVARIOUSOTHERFUNDS(8100)

BASIC FINANCIAL STATEMENTSTATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES/DISBURSED/EXPENDITURES, OTHER

SOURCES (USES) AND CHANGES IN FUND BALANCEALL FUNDS - FOR THE YEAR ENDING JUNE 30, 2018

Page 8


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


DebtServices TransportationMunicipalRetirement/

SocialSecurityCapitalProjects WorkingCash Tort FirePrevention&Safety

Description(EnterWhole

Dollars)

OtherRevenuesPledgedtoPayInterestonRevenueBonds 8730

FundBalanceTransfersPledgedtoPayInterestonRevenueBonds 8740

TaxesTransferredtoPayforCapitalProjects 8810

Grants/ReimbursementsPledgedtoPayforCapitalProjects 8820

OtherRevenuesPledgedtoPayforCapitalProjects 8830

FundBalanceTransfersPledgedtoPayforCapitalProjects 8840

TransfertoDebtServiceFundtoPayPrincipalonISBELoans 8910

OtherUsesNotClassifiedElsewhere 8990

0 409,725 0 0 0 0 0 0 0

0 (409,725) 0 0 0 409,725 0 0 0

(1,180,039) 122,456 0 39,682 150,431 0 76,390 0 0

FundBalances-July1,2017 13,351,087 2,252,611 495,864 683,309 6,264,114

12,171,048 2,375,067 0 535,546 833,740 0 6,340,504 0 0

TotalOtherUsesofFunds

TotalOtherSources/UsesofFunds

FundBalances-June30,2018

ExcessofReceipts/RevenuesandOtherSourcesofFunds(Over/Under)Expenditures/DisbursementsandOtherUsesofFunds

OtherChangesinFundBalances-Increases(Decreases)(Describe&Itemize)

STATEMENT OF REVENUES RECEIVED/REVENUESFOR THE YEAR ENDING JUNE 30, 2018

Page 9

Printed Date: 3/13/19ISBE AFR Report 2018.xlsm

11

22

33445566778899101011111212

131314141515161617171818

1919202021212222232324242525262627272828292930303131323233333434353536363737383839394040

41414242434344444545464647474848494950505151525253535454555556565757585859596060616162626363

6464656566666767

68686969707071717272737374747575

767677777878

AA BB CC DD EE FF GG HH II JJ KK(10) (20) (30) (40) (50) (60) (70) (80) (90)




CapitalProjects WorkingCash TortFirePrevention&

Safety

RECEIPTS/REVENUESFROMLOCALSOURCES(1000)

ADVALOREMTAXESLEVIEDBYLOCALEDUCATIONAGENCY 1100

DesignatedPurposesLevies(1110-1120)7 28,121,098 2,579,939 726,576 633,836

LeasingPurposesLevy8 1130

SpecialEducationPurposesLevy 1140

FICA/MedicareOnlyPurposesLevies 1150 605,464

AreaVocationalConstructionPurposesLevy 1160

SummerSchoolPurposesLevy 1170

OtherTaxLevies(Describe&Itemize) 1190

TotalAdValoremTaxesLeviedByDistrict 28,121,098 2,579,939 0 726,576 1,239,300 0 0 0 0

PAYMENTSINLIEUOFTAXES 1200

MobileHomePrivilegeTax 1210

PaymentsfromLocalHousingAuthorities 1220

CorporatePersonalPropertyReplacementTaxes9 1230 990,504 25,000

OtherPaymentsinLieuofTaxes(Describe&Itemize) 1290

TotalPaymentsinLieuofTaxes 990,504 0 0 0 25,000 0 0 0 0

TUITION 1300

Regular-TuitionfromPupilsorParents(InState) 1311

Regular-TuitionfromOtherDistricts(InState) 1312

Regular-TuitionfromOtherSources(InState) 1313

Regular-TuitionfromOtherSources(OutofState) 1314

SummerSch-TuitionfromPupilsorParents(InState) 1321 157,826SummerSch-TuitionfromOtherDistricts(InState) 1322

SummerSch-TuitionfromOtherSources(InState) 1323

SummerSch-TuitionfromOtherSources(OutofState) 1324

CTE-TuitionfromPupilsorParents(InState) 1331

CTE-TuitionfromOtherDistricts(InState) 1332

CTE-TuitionfromOtherSources(InState) 1333

CTE-TuitionfromOtherSources(OutofState) 1334

SpecialEd-TuitionfromPupilsorParents(InState) 1341

SpecialEd-TuitionfromOtherDistricts(InState) 1342

SpecialEd-TuitionfromOtherSources(InState) 1343

SpecialEd-TuitionfromOtherSources(OutofState) 1344

Adult-TuitionfromPupilsorParents(InState) 1351

Adult-TuitionfromOtherDistricts(InState) 1352

Adult-TuitionfromOtherSources(InState) 1353

Adult-TuitionfromOtherSources(OutofState) 1354

TotalTuition 157,826

TRANSPORTATIONFEES 1400

Regular-TranspFeesfromPupilsorParents(InState) 1411 48,549Regular-TranspFeesfromOtherDistricts(InState) 1412

Regular-TranspFeesfromOtherSources(InState) 1413

Regular-TranspFeesfromCo-curricularActivities(InState) 1415 20,487RegularTranspFeesfromOtherSources(OutofState) 1416

SummerSch-Transp.FeesfromPupilsorParents(InState) 1421

SummerSch-Transp.FeesfromOtherDistricts(InState) 1422

SummerSch-Transp.FeesfromOtherSources(InState) 1423

SummerSch-Transp.FeesfromOtherSources(OutofState) 1424

CTE-TranspFeesfromPupilsorParents(InState) 1431

CTE-TranspFeesfromOtherDistricts(InState) 1432

CTE-TranspFeesfromOtherSources(InState) 1433

CTE-TranspFeesfromOtherSources(OutofState) 1434

SpecialEd-TranspFeesfromPupilsorParents(InState) 1441

SpecialEd-TranspFeesfromOtherDistricts(InState) 1442

SpecialEd-TranspFeesfromOtherSources(InState) 1443

SpecialEd-TranspFeesfromOtherSources(OutofState) 1444

Adult-TranspFeesfromPupilsorParents(InState) 1451

Adult-TranspFeesfromOtherDistricts(InState) 1452

Adult-TranspFeesfromOtherSources(InState) 1453

Adult-TranspFeesfromOtherSources(OutofState) 1454

TotalTransportationFees 69,036

EARNINGSONINVESTMENTS 1500

InterestonInvestments 1510 199,073 30,171 7,631 10,577 76,390GainorLossonSaleofInvestments 1520

TotalEarningsonInvestments 199,073 30,171 0 7,631 10,577 0 76,390 0 0

FOODSERVICE 1600

SalestoPupils-Lunch 1611 298,493SalestoPupils-Breakfast 1612

SalestoPupils-AlaCarte 1613

SalestoPupils-Other(Describe&Itemize) 1614 8,617SalestoAdults 1620

OtherFoodService(Describe&Itemize) 1690

TotalFoodService 307,110

DISTRICT/SCHOOLACTIVITYINCOME 1700

Admissions-Athletic 1711

Admissions-Other(Describe&Itemize) 1719

Description(EnterWholeDollars)


Page 10


11

22






SafetyDescription(EnterWholeDollars)

7979808081818282

83838484858586868787888889899090919192929393

949495959696979798989999100100101101102102103103104104105105106106107107108108109109

110110111111112112113113114114

115115

116116117117118118119119120120121121

122122123123124124125125126126127127128128129129130130131131

132132133133134134135135136136137137138138139139140140

141141142142143143144144145145146146147147148148149149

150150151151152152153153

Fees 1720 110,479BookStoreSales 1730

OtherDistrict/SchoolActivityRevenue(Describe&Itemize) 1790

TotalDistrict/SchoolActivityIncome 110,479 0

TEXTBOOKINCOME 1800

Rentals-RegularTextbooks 1811 212,918Rentals-SummerSchoolTextbooks 1812

Rentals-Adult/ContinuingEducationTextbooks 1813

Rentals-Other(Describe&Itemize) 1819

Sales-RegularTextbooks 1821

Sales-SummerSchoolTextbooks 1822

Sales-Adult/ContinuingEducationTextbooks 1823

Sales-Other(Describe&Itemize) 1829

Other(Describe&Itemize) 1890

TotalTextbookIncome 212,918

OTHERREVENUEFROMLOCALSOURCES 1900

Rentals 1910 215,128ContributionsandDonationsfromPrivateSources 1920 8,432ImpactFeesfromMunicipalorCountyGovernments 1930 419,914ServicesProvidedOtherDistricts 1940

RefundofPriorYears'Expenditures 1950

PaymentsofSurplusMoneysfromTIFDistricts 1960

Drivers'EducationFees 1970

ProceedsfromVendors'Contracts 1980

SchoolFacilityOccupationTaxProceeds 1983

PaymentfromOtherDistricts 1991

SaleofVocationalProjects 1992

OtherLocalFees(Describe&Itemize) 1993

OtherLocalRevenues(Describe&Itemize) 1999

TotalOtherRevenuefromLocalSources 419,914 223,560 0 0 0 0 0 0 0TotalReceipts/RevenuesfromLocalSources 1000 30,518,922 2,833,670 0 803,243 1,274,877 0 76,390 0 0

FLOW-THROUGHRECEIPTS/REVENUESFROMONEDISTRICTTOANOTHERDISTRICT(2000)

Flow-throughRevenuefromStateSources 2100

Flow-throughRevenuefromFederalSources 2200

OtherFlow-Through(Describe&Itemize) 2300

TotalFlow-ThroughReceipts/RevenuesfromOneDistricttoAnotherDistrict 2000 0 0 0 0

RECEIPTS/REVENUESFROMSTATESOURCES(3000)

UNRESTRICTEDGRANTS-IN-AID(3001-3099)

EvidenceBasedFundingFormula(Section18-8.15) 3001 1,048,980GeneralStateAid-HoldHarmless/Supplemental 3002

ReorganizationIncentives(Accounts3005-3021) 3005

OtherUnrestrictedGrants-In-AidfromStateSources(Describe&Itemize) 3099

TotalUnrestrictedGrants-In-Aid 1,048,980 0 0 0 0 0 0 0

RESTRICTEDGRANTS-IN-AID(3100-3900)

SPECIALEDUCATION

SpecialEducation-PrivateFacilityTuition 3100

SpecialEducation-FundingforChildrenRequiringSpEDServices 3105

SpecialEducation-Personnel 3110

SpecialEducation-Orphanage-Individual 3120

SpecialEducation-Orphanage-SummerIndividual 3130

SpecialEducation-SummerSchool 3145

SpecialEducation-Other(Describe&Itemize) 3199

TotalSpecialEducation 0 0 0

CAREERANDTECHNICALEDUCATION(CTE)

CTE-TechnicalEducation-TechPrep 3200

CTE-SecondaryProgramImprovement(CTEI) 3220

CTE-WECEP 3225

CTE-AgricultureEducation 3235

CTE-InstructorPracticum 3240

CTE-StudentOrganizations 3270

CTE-Other(Describe&Itemize) 3299

TotalCareerandTechnicalEducation 0 0 0

BILINGUALEDUCATION

BilingualEd-Downstate-TPIandTBE 3305

BilingualEducationDownstate-TransitionalBilingualEducation 3310

TotalBilingualEd 0 0

StateFreeLunch&Breakfast 3360 25SchoolBreakfastInitiative 3365

DriverEducation 3370

AdultEd(fromICCB) 3410

AdultEd-Other(Describe&Itemize) 3499

TRANSPORTATION

Transportation-RegularandVocational 3500 9,077Transportation-SpecialEducation 3510 266,821Transportation-Other(Describe&Itemize) 3599


Page 11


11

22







154154155155156156157157158158159159160160161161162162163163164164165165166166167167168168169169170170171171172172173173

174174175175176176177177178178

179179180180181181182182183183184184

185185186186187187188188189189190190191191

192192193193194194195195196196197197198198199199200200201201

202202203203204204205205206206207207208208209209210210211211

212212213213214214215215216216

217217218218219219220220221221222222223223224224

225225226226227227228228229229

TotalTransportation 0 0 275,898 0

LearningImprovement-ChangeGrants 3610

ScientificLiteracy 3660

TruantAlternative/OptionalEducation 3695

EarlyChildhood-BlockGrant 3705

ReadingImprovementBlockGrant 3715

ReadingImprovementBlockGrant-ReadingRecovery 3720

ContinuedReadingImprovementBlockGrant 3725

ContinuedReadingImprovementBlockGrant(2%SetAside) 3726

ChicagoGeneralEducationBlockGrant 3766

ChicagoEducationalServicesBlockGrant 3767

SchoolSafety&EducationalImprovementBlockGrant 3775

Technology-TechnologyforSuccess 3780

StateCharterSchools 3815

ExtendedLearningOpportunities-SummerBridges 3825

InfrastructureImprovements-Planning/Construction 3920

SchoolInfrastructure-MaintenanceProjects 3925

OtherRestrictedRevenuefromStateSources(Describe&Itemize) 3999 2,4062,431 0 0 275,898 0 0 0 0 0

TotalReceiptsfromStateSources 3000 1,051,411 0 0 275,898 0 0 0 0 0

RECEIPTS/REVENUESFROMFEDERALSOURCES(4000)

FederalImpactAid 4001

OtherUnrestrictedGrants-In-AidReceivedDirectlyfromtheFedGovt(Describe&Itemize) 4009

0 0 0 0 0 0 0 0 0

HeadStart 4045

Construction(ImpactAid) 4050

MAGNET 4060

OtherRestrictedGrants-In-AidReceivedDirectlyfromtheFederalGovt(Describe&Itemize) 4090

0 0 0 0 0 0

TITLEV

TitleV-InnovationandFlexibilityFormula 4100

TitleV-DistrictProjects 4105

TitleV-RuralEducationInitiative(REI) 4107

TitleV-Other(Describe&Itemize) 4199

TotalTitleV 0 0 0 0

FOODSERVICE

BreakfastStart-UpExpansion 4200

NationalSchoolLunchProgram 4210

SpecialMilkProgram 4215 17,904SchoolBreakfastProgram 4220

SummerFoodServiceProgram 4225

ChildAdultCareFoodProgram 4226

FreshFruits&Vegetables 4240

FoodService-Other(Describe&Itemize) 4299

TotalFoodService 17,904 0

TITLEI

TitleI-LowIncome 4300 31,561TitleI-LowIncome-Neglected,Private 4305

TitleI-ComprehensiveSchoolReform 4332

TitleI-ReadingFirst 4334

TitleI-EvenStart 4335

TitleI-ReadingFirstSEAFunds 4337

TitleI-MigrantEducation 4340

TitleI-Other(Describe&Itemize) 4399

TotalTitleI 31,561 0 0 0

TITLEIV

TitleIV-Safe&DrugFreeSchools-Formula 4400

TitleIV-21stCenturyCommLearningCenters 4421

TitleIV-Other(Describe&Itemize) 4499

TotalTitleIV 0 0 0 0

FEDERAL-SPECIALEDUCATION

Fed-SpecEducation-PreschoolFlow-Through 4600 5,935Fed-SpecEducation-PreschoolDiscretionary 4605

Fed-SpecEducation-IDEA-FlowThrough 4620 340,771Fed-SpecEducation-IDEA-Room&Board 4625 37,478Fed-SpecEducation-IDEA-Discretionary 4630

Fed-SpecEducation-IDEA-Other(Describe&Itemize) 4699

TotalFederal-SpecialEducation 384,184 0 0 0

CTE-PERKINS

CTE-Perkins-TitleIIIE-TechPrep 4770

CTE-Other(Describe&Itemize) 4799

TotalCTE-Perkins 0 0 0

Federal-AdultEducation 4810

TotalRestrictedGrants-In-Aid

UNRESTRICTEDGRANTS-IN-AIDRECEIVEDDIRECTLYFROMFEDERALGOVT(4001-4009)

RESTRICTEDGRANTS-IN-AIDRECEIVEDFROMFEDERALGOVTTHRUTHESTATE(4100-4999)

TotalUnrestrictedGrants-In-AidReceivedDirectlyfromtheFederalGovt

TotalRestrictedGrants-In-AidReceivedDirectlyfromFederalGovt

RESTRICTEDGRANTS-IN-AIDRECEIVEDDIRECTLYFROMFEDERALGOVT(4045-4090)


Page 12


11

22







230230231231232232233233234234235235236236237237238238239239240240241241242242243243244244245245246246247247248248249249250250251251252252253253254254255255256256257257258258259259260260261261262262263263264264265265266266267267268268269269270270271271272272273273274274275275

ARRA-GeneralStateAid-EducationStabilization 4850

ARRA-TitleI-LowIncome 4851

ARRA-TitleI-Neglected,Private 4852

ARRA-TitleI-Delinquent,Private 4853

ARRA-TitleI-SchoolImprovement(PartA) 4854

ARRA-TitleI-SchoolImprovement(Section1003g) 4855

ARRA-IDEA-PartB-Preschool 4856

ARRA-IDEA-PartB-Flow-Through 4857

ARRA-TitleIID-Technology-Formula 4860

ARRA-TitleIID-Technology-Competitive 4861

ARRA-McKinney-VentoHomelessEducation 4862

ARRA-ChildNutritionEquipmentAssistance 4863

ImpactAidFormulaGrants 4864

ImpactAidCompetitiveGrants 4865

QualifiedZoneAcademyBondTaxCredits 4866

QualifiedSchoolConstructionBondCredits 4867

BuildAmericaBondTaxCredits 4868

BuildAmericaBondInterestReimbursement 4869

ARRA-GeneralStateAid-OtherGovtServicesStabilization 4870

OtherARRAFunds-II 4871

OtherARRAFunds-III 4872

OtherARRAFunds-IV 4873

OtherARRAFunds-V 4874

ARRA-EarlyChildhood 4875

OtherARRAFundsVII 4876

OtherARRAFundsVIII 4877

OtherARRAFundsIX 4878

OtherARRAFundsX 4879

OtherARRAFundsEdJobFundProgram 4880

TotalStimulusPrograms 0 0 0 0 0 0 0 0

RacetotheTopProgram 4901

RacetotheTop-PreschoolExpansionGrant 4902

AdvancedPlacementFee/InternationalBaccalaureate 4904

TitleIII-ImmigrantEducationProgram(IEP) 4905

TitleIII-LanguageInstProgram-LimitedEng(LIPLEP) 4909

Learn&ServeAmerica 4910

McKinneyEducationforHomelessChildren 4920

TitleII-EisenhowerProfessionalDevelopmentFormula 4930

TitleII-TeacherQuality 4932 28,850

FederalCharterSchools 4960

MedicaidMatchingFunds-AdministrativeOutreach 4991 56,950

MedicaidMatchingFunds-Fee-for-ServiceProgram 4992 6,566OtherRestrictedRevenuefromFederalSources(Describe&Itemize) 4999

TotalRestrictedGrants-In-AidReceivedfromtheFederalGovtThrutheState 526,015 0 0 0 0 0 0 0

TotalReceipts/RevenuesfromFederalSources 4000 526,015 0 0 0 0 0 0 0 0

TotalDirectReceipts/Revenues 32,096,348 2,833,670 0 1,079,141 1,274,877 0 76,390 0 0

STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUALFOR THE YEAR ENDING JUNE 30, 2018

Page 15


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

Funct# Salaries EmployeeBenefits PurchasedServicesSupplies&Materials

CapitalOutlay OtherObjectsNon-Capitalized

EquipmentTerminationBenefits

Total Budget

INSTRUCTION(ED) 1000

RegularPrograms 1100 13,365,202 2,754,085 342,902 500,227 299,965 17,262,381 17,219,506

TuitionPaymenttoCharterSchools 1115 0

Pre-KPrograms 1125 0

SpecialEducationPrograms(Functions1200-1220) 1200 1,994,118 492,177 3,088 36,003 2,525,386 2,560,546

SpecialEducationProgramsPre-K 1225 285,035 64,902 559 9,352 359,848 338,857

RemedialandSupplementalProgramsK-12 1250 0

RemedialandSupplementalProgramsPre-K 1275 0

Adult/ContinuingEducationPrograms 1300 0

CTEPrograms 1400 0

InterscholasticPrograms 1500 915,740 134,335 11,038 8,432 2,990 1,072,535 1,100,925

SummerSchoolPrograms 1600 142,119 1,713 10,955 154,787 160,100

GiftedPrograms 1650 340,359 55,306 3,659 605 654 400,583 397,092

Driver'sEducationPrograms 1700 0

BilingualPrograms 1800 411,922 76,261 6,621 5,744 500,548 515,403

TruantAlternative&OptionalPrograms 1900 0

Pre-KPrograms-PrivateTuition 1910 0

RegularK-12Programs-PrivateTuition 1911 0

SpecialEducationProgramsK-12-PrivateTuition 1912 0

SpecialEducationProgramsPre-K-Tuition 1913 0Remedial/SupplementalProgramsK-12-PrivateTuition 1914 0Remedial/SupplementalProgramsPre-K-PrivateTuition 1915 0

Adult/ContinuingEducationPrograms-PrivateTuition 1916 0

CTEPrograms-PrivateTuition 1917 0

InterscholasticPrograms-PrivateTuition 1918 0

SummerSchoolPrograms-PrivateTuition 1919 0

GiftedPrograms-PrivateTuition 1920 0

BilingualPrograms-PrivateTuition 1921 0

TruantsAlternative/OptionalEdProgms-PrivateTuition 1922 0

TotalInstruction10 1000 17,454,495 3,578,779 364,779 538,403 0 36,003 303,609 0 22,276,068 22,292,429

SUPPORTSERVICES(ED) 2000

SUPPORTSERVICES-PUPILS

Attendance&SocialWorkServices 2110 521,751 151,477 38,509 27,863 7,484 747,084 750,300

GuidanceServices 2120 520,581 75,868 1,326 597,775 583,950

HealthServices 2130 299,890 25,157 898 6,182 332,127 331,575

PsychologicalServices 2140 382,383 47,043 9,701 439,127 434,300

SpeechPathology&AudiologyServices 2150 0

OtherSupportServices-Pupils(Describe&Itemize) 2190 103,243 10,506 1,121 14,115 128,985 138,450TotalSupportServices-Pupils 2100 1,827,848 310,051 39,407 46,193 0 0 21,599 0 2,245,098 2,238,575

SUPPORTSERVICES-INSTRUCTIONALSTAFF

ImprovementofInstructionServices 2210 234,412 110,343 169,608 7,946 1,869 524,178 567,054

EducationalMediaServices 2220 449,527 82,168 37,021 59,893 10,067 638,676 655,300

Assessment&Testing 2230 28,100 28,100 35,500TotalSupportServices-InstructionalStaff 2200 683,939 192,511 234,729 67,839 0 0 11,936 0 1,190,954 1,257,854

SUPPORTSERVICES-GENERALADMINISTRATION

BoardofEducationServices 2310 144,481 4,526 2,250 151,257 192,445

ExecutiveAdministrationServices 2320 569,433 155,577 53,046 2,052 7,592 10,179 2,039 799,918 786,091

SpecialAreaAdministrationServices 2330 0

TortImmunityServices2360-2370 0

TotalSupportServices-GeneralAdministration 2300 569,433 155,577 197,527 6,578 7,592 12,429 2,039 0 951,175 978,536

SUPPORTSERVICES-SCHOOLADMINISTRATION

OfficeofthePrincipalServices 2410 1,614,054 270,131 3,159 2,384 1,112 2,969 1,893,809 1,879,853OtherSupportServices-SchoolAdmin(Describe&Itemize) 2490 0TotalSupportServices-SchoolAdministration 2400 1,614,054 270,131 3,159 2,384 0 1,112 2,969 0 1,893,809 1,879,853

SUPPORTSERVICES-BUSINESS

DirectionofBusinessSupportServices 2510 343,586 87,889 153,264 4,636 874 590,249 590,512FiscalServices 2520 59,417 10,654 5 70,076 69,840Operation&MaintenanceofPlantServices 2540 0PupilTransportationServices 2550 0FoodServices 2560 318,103 20,949 339,052 330,500InternalServices 2570 0TotalSupportServices-Business 2500 403,003 98,543 471,367 25,590 0 874 0 0 999,377 990,852

SUPPORTSERVICES-CENTRAL

DirectionofCentralSupportServices 2610 0Planning,Research,Development,&EvaluationServices 2620 0InformationServices 2630 71,916 13,416 12,362 1,411 1,317 100,422 98,835StaffServices 2640 0DataProcessingServices 2660 39,312 39,312 46,345TotalSupportServices-Central 2600 71,916 13,416 51,674 1,411 0 1,317 0 0 139,734 145,180

OtherSupportServices(Describe&Itemize) 2900 0TotalSupportServices 2000 5,170,193 1,040,229 997,863 149,995 7,592 15,732 38,543 0 7,420,147 7,490,850


10-EDUCATIONALFUND(ED)


Page 16


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




Total BudgetDescription(EnterWholeDollars)

COMMUNITYSERVICES(ED) 3000 156,783 8,794 6,578 5,600 177,755 183,604

PAYMENTSTOOTHERDISTRICTS&GOVTUNITS(ED) 4000

PAYMENTSTOOTHERGOVTUNITS(IN-STATE)

PaymentsforRegularPrograms 4110 0

PaymentsforSpecialEducationPrograms 4120 335,027 3,067,390 3,402,417 2,959,730

PaymentsforAdult/ContinuingEducationPrograms 4130 0

PaymentsforCTEPrograms 4140 0

PaymentsforCommunityCollegePrograms 4170 0OtherPaymentstoIn-StateGovt.Units(Describe&Itemize) 4190 0

TotalPaymentstoOtherGovtUnits(In-State) 4100 335,027 3,067,390 3,402,417 2,959,730

PaymentsforRegularPrograms-Tuition 4210 0

PaymentsforSpecialEducationPrograms-Tuition 4220 0

PaymentsforAdult/ContinuingEducationPrograms-Tuition 4230 0

PaymentsforCTEPrograms-Tuition 4240 0

PaymentsforCommunityCollegePrograms-Tuition 4270 0

PaymentsforOtherPrograms-Tuition 4280 0

OtherPaymentstoIn-StateGovtUnits 4290 0

TotalPaymentstoOtherGovtUnits-Tuition(InState) 4200 0 0 0

PaymentsforRegularPrograms-Transfers 4310 0

PaymentsforSpecialEducationPrograms-Transfers 4320 0

PaymentsforAdult/ContinuingEdPrograms-Transfers 4330 0

PaymentsforCTEPrograms-Transfers 4340 0

PaymentsforCommunityCollegeProgram-Transfers 4370 0

PaymentsforOtherPrograms-Transfers 4380 0

OtherPaymentstoIn-StateGovtUnits-Transfers 4390 0

TotalPaymentstoOtherGovtUnits-Transfers(In-State) 4300 0 0 0 0

PaymentstoOtherGovtUnits(Out-of-State) 4400 0

TotalPaymentstoOtherGovtUnits 4000 335,027 3,067,390 3,402,417 2,959,730

DEBTSERVICES(ED) 5000

DEBTSERVICES-INTERESTONSHORT-TERMDEBT

TaxAnticipationWarrants 5110 0

TaxAnticipationNotes 5120 0CorporatePersonalProp.Repl.TaxAnticipationNotes 5130 0

StateAidAnticipationCertificates 5140 0

OtherInterestonShort-TermDebt 5150 0TotalInterestonShort-TermDebt 5100 0 0 0

DebtServices-InterestonLong-TermDebt 5200 0

TotalDebtServices 5000 0 0 0

PROVISIONSFORCONTINGENCIES(ED) 6000 500,000TotalDirectDisbursements/Expenditures 22,781,471 4,627,802 1,704,247 693,998 7,592 3,119,125 342,152 0 33,276,387 33,426,613

(1,180,039)

SUPPORTSERVICES(O&M) 2000


OtherSupportServices-Pupils(Describe&Itemize) 2190 0


DirectionofBusinessSupportServices 2510 0

FacilitiesAcquisition&ConstructionServices 2530 0

Operation&MaintenanceofPlantServices 2540 1,114,627 195,656 545,297 405,973 18,000 21,936 2,301,489 2,458,341

PupilTransportationServices 2550 0

FoodServices 2560 0

TotalSupportServices-Business 2500 1,114,627 195,656 545,297 405,973 18,000 0 21,936 0 2,301,489 2,458,341

OtherSupportServices(Describe&Itemize) 2900 0TotalSupportServices 2000 1,114,627 195,656 545,297 405,973 18,000 0 21,936 0 2,301,489 2,458,341

COMMUNITYSERVICES(O&M) 3000 0

PAYMENTSTOOTHERDIST&GOVTUNITS(O&M) 4000



PaymentsforSpecialEducationPrograms 4120 0

PaymentsforCTEPrograms 4140 0OtherPaymentstoIn-StateGovt.Units(Describe&Itemize) 4190 0TotalPaymentstoOtherGovt.Units(In-State) 4100 0 0 0 0

PaymentstoOtherGovt.Units(OutofState) 4400 0

TotalPaymentstoOtherGovtUnits 4000 0 0 0 0

DEBTSERVICES(O&M) 5000




StateAidAnticipationCertificates 5140 0OtherInterestonShort-TermDebt(Describe&Itemize) 5150 0

20-OPERATIONS&MAINTENANCEFUND(O&M)

Excess(Deficiency)ofReceipts/RevenuesOverDisbursements/Expenditures


Page 17


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





TotalDebtService-InterestonShort-TermDebt 5100 0 0 0

DEBTSERVICE-INTERSTONLONG-TERMDEBT 5200 0TotalDebtServices 5000 0 0 0

PROVISIONSFORCONTINGENCIES(O&M) 6000 250,0001,114,627 195,656 545,297 405,973 18,000 0 21,936 0 2,301,489 2,708,341

532,181

PAYMENTSTOOTHERDIST&GOVTUNITS(DS) 4000

PAYMENTSTOOTHERDIST&GOVTUNITS(In-State)

PaymentsforRegularPrograms 4110 0PaymentsforSpecialEducationPrograms 4120 0OtherPaymentstoIn-StateGovtUnits(Describe&Itemize) 4190 0

TotalPaymentstoOtherDistricts&GovtUnits(In-State) 4000 0 0 0

DEBTSERVICES(DS) 5000




StateAidAnticipationCertificates 5140 0OtherInterestonShort-TermDebt(Describe&Itemize) 5150 0

TotalDebtServices-InterestOnShort-TermDebt 5100 0 0 0

DEBTSERVICES-INTERESTONLONG-TERMDEBT 5200 0

DEBTSERVICES-PAYMENTSOFPRINCIPALONLONG-TERMDEBT(Lease/Purchase

PrincipalRetired)11

5300

0

DEBTSERVICES-OTHER(Describe&Itemize) 5400 0TotalDebtServices 5000 0 0 0 0

PROVISIONFORCONTINGENCIES(DS) 6000

TotalDisbursements/Expenditures 0 0 0 0

0

40-TRANSPORTATIONFUND(TR)

SUPPORTSERVICES(TR)


OtherSupportServices-Pupils(Describe&Itemize) 2190 0


PupilTransportationServices 2550 1,039,459 1,039,459 1,081,910OtherSupportServices(Describe&Itemize) 2900 0

TotalSupportServices 2000 0 0 1,039,459 0 0 0 0 0 1,039,459 1,081,910

COMMUNITYSERVICES(TR) 3000 0

PAYMENTSTOOTHERDIST&GOVTUNITS(TR) 4000




PaymentsforAdult/ContinuingEducationPrograms 4130 0

PaymentsforCTEPrograms 4140 0

PaymentsforCommunityCollegePrograms 4170 0OtherPaymentstoIn-StateGovt.Units(Describe&Itemize) 4190 0TotalPaymentstoOtherGovt.Units(In-State) 4100 0 0 0 0

PAYMENTSTOOTHERGOVTUNITS(OUT-OF-STATE) 4400 0TotalPaymentstoOtherGovtUnits 4000 0 0 0 0

DEBTSERVICES(TR) 5000

DEBTSERVICE-INTERESTONSHORT-TERMDEBT




OtherInterestonShort-TermDebt(Describe&Itemize) 5150 0

TotalDebtServices-InterestOnShort-TermDebt 5100 0 0 0

DEBTSERVICES-INTERESTONLONG-TERMDEBT 5200 0DEBTSERVICE-PAYMENTSOFPRINCIPALONLONG-TERMDEBT(Lease/Purchase

PrincipalRetired)11

5300

0

DEBTSERVICES-OTHER(Describe&Itemize) 5400 0TotalDebtServices 5000 0 0 0

PROVISIONFORCONTINGENCIES(TR) 6000

TotalDisbursements/Expenditures 0 0 1,039,459 0 0 0 0 0 1,039,459 1,081,910

39,682

INSTRUCTION(MR/SS) 1000

RegularPrograms 1100 368,435 368,435 407,000

30-DEBTSERVICES(DS)

TotalDirectDisbursements/Expenditures

Excess(Deficiency)ofReceipts/Revenues/OverDisbursements/Expenditures

50-MUNICIPALRETIREMENT/SOCIALSECURITYFUND(MR/SS)




Page 18


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





Pre-KPrograms 1125 0

SpecialEducationPrograms(Functions1200-1220) 1200 94,429 94,429 95,100

SpecialEducationPrograms-Pre-K 1225 14,970 14,970 14,100

RemedialandSupplementalPrograms-K-12 1250 0

RemedialandSupplementalPrograms-Pre-K 1275 0

Adult/ContinuingEducationPrograms 1300 0

CTEPrograms 1400 0

InterscholasticPrograms 1500 18,298 18,298 17,700

SummerSchoolPrograms 1600 6,254 6,254 5,600

GiftedPrograms 1650 4,639 4,639 4,600

Driver'sEducationPrograms 1700 0

BilingualPrograms 1800 5,605 5,605 6,700

Truants'Alternative&OptionalPrograms 1900 0TotalInstruction 1000 512,630 512,630 550,800

SUPPORTSERVICES(MR/SS) 2000


Attendance&SocialWorkServices 2110 17,983 17,983 16,800

GuidanceServices 2120 7,255 7,255 7,200

HealthServices 2130 36,506 36,506 39,700

PsychologicalServices 2140 5,425 5,425 5,500

SpeechPathology&AudiologyServices 2150 0

OtherSupportServices-Pupils(Describe&Itemize) 2190 19,063 19,063 23,400TotalSupportServices-Pupils 2100 86,232 86,232 92,600

SUPPORTSERVICES-INSTRUCTIONALSTAFF

ImprovementofInstructionServices 2210 3,717 3,717 3,800

EducationalMediaServices 2220 19,866 19,866 20,800

Assessment&Testing 2230 0TotalSupportServices-InstructionalStaff 2200 23,583 23,583 24,600


BoardofEducationServices 2310 0

ExecutiveAdministrationServices 2320 43,847 43,847 46,600

ServiceAreaAdministrativeServices 2330 0

ClaimsPaidfromSelfInsuranceFund 2361 0

Workers'CompensationorWorkers'OccupationDiseaseActsPymts 2362 0

UnemploymentInsurancePymts 2363 0

InsurancePayments(RegularorSelf-Insurance) 2364 0

RiskManagementandClaimsServicesPayments 2365 0

JudgmentandSettlements 2366 0Educational,Inspectional,SupervisoryServicesRelatedtoLossPreventionorReduction

23670

ReciprocalInsurancePayments 2368 0

LegalServices 2369 0TotalSupportServices-GeneralAdministration 2300 43,847 43,847 46,600

SUPPORTSERVICES-SCHOOLADMINISTRATION

OfficeofthePrincipalServices 2410 148,420 148,420 144,800OtherSupportServices-SchoolAdministration(Describe&Itemize) 2490 0TotalSupportServices-SchoolAdministration 2400 148,420 148,420 144,800


DirectionofBusinessSupportServices 2510 38,363 38,363 39,700

FiscalServices 2520 11,543 11,543 12,300


Operation&MaintenanceofPlantServices 2540 222,425 222,425 238,000

PupilTransportationServices 2550 0

FoodServices 2560 0

InternalServices 2570 0TotalSupportServices-Business 2500 272,331 272,331 290,000

SUPPORTSERVICES-CENTRAL

DirectionofCentralSupportServices 2610 0

Planning,Research,Development,&EvaluationServices 2620 0InformationServices 2630 13,704 13,704 14,500

StaffServices 2640 0

DataProcessingServices 2660 0TotalSupportServices-Central 2600 13,704 13,704 14,500

OtherSupportServices(Describe&Itemize) 2900 0TotalSupportServices 2000 588,117 588,117 613,100

COMMUNITYSERVICES(MR/SS) 3000 23,699 23,699 27,400

PAYMENTSTOOTHERDIST&GOVTUNITS(MR/SS) 4000



PaymentsforCTEPrograms 4140 0TotalPaymentstoOtherGovtUnits 4000 0 0 0

DEBTSERVICES(MR/SS) 5000

DEBTSERVICE-INTERESTONSHORT-TERMDEBT


Page 19


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








Other(Describe&Itemize) 5150 0TotalDebtServices-Interest 5000 0 0 0

PROVISIONFORCONTINGENCIES(MR/SS) 6000

1,124,446 0 1,124,446 1,191,300

150,431

SUPPORTSERVICES(CP) 2000


FacilitiesAcquisitionandConstructionServices 2530 228,621 181,104 409,725 544,900OtherSupportServices(Describe&Itemize) 2900 0TotalSupportServices 2000 0 0 228,621 0 181,104 0 0 0 409,725 544,900

PAYMENTSTOOTHERDIST&GOVTUNITS(CP) 4000

PAYMENTSTOOTHERGOVTUNITS(In-State)

PaymentstoRegularPrograms(In-State) 4110 0


PaymentsforCTEPrograms 4140 0OtherPaymentstoIn-StateGovt.Units(Describe&Itemize) 4190 0TotalPaymentstoOtherGovtUnits 4000 0 0 0 0

PROVISIONFORCONTINGENCIES(S&C/CI) 6000 6,5000 0 228,621 0 181,104 0 0 0 409,725 551,400

(409,725)


ClaimsPaidfromSelfInsuranceFund 2361 0

Workers'CompensationorWorkers'OccupationDiseaseActsPymts 2362 0

UnemploymentInsurancePayments 2363 0

InsurancePayments(RegularorSelf-Insurance) 2364 0

RiskManagementandClaimsServicesPayments 2365 0

JudgmentandSettlements 2366 0Educational,Inspectional,SupervisoryServicesRelatedtoLossPreventionorReduction

23670

ReciprocalInsurancePayments 2368 0

LegalServices 2369 0

PropertyInsurance(Buildings&Grounds) 2371 0

VehicleInsurance(Transporation) 2372 0TotalSupportServices-GeneralAdministration 2000 0 0 0 0 0 0 0 0 0 0

PAYMENTSTOOTHERDIST&GOVTUNITS(TF) 4000

PaymentsforRegularPrograms 4110 0PaymentsforSpecialEducationPrograms 4120 0TotalPaymentstoOtherDist&GovtUnits 4000 0 0 0

DEBTSERVICES(TF) 5000


TaxAnticipationWarrants 5110 0CorporatePersonalProp.Repl.TaxAnticipationNotes 5130 0

OtherInterestorShort-TermDebt 5150 0

TotalDebtServices-InterestonShort-TermDebt 5000 0 0 0

PROVISIONSFORCONTINGENCIES(TF) 6000

TotalDisbursements/Expenditures 0 0 0 0 0 0 0 0 0 0

0

SUPPORTSERVICES(FP&S) 2000



Operation&MaintenanceofPlantServices 2540 0TotalSupportServices-Business 2500 0 0 0 0 0 0 0 0 0 0

OtherSupportServices(Describe&Itemize) 2900 0TotalSupportServices 2000 0 0 0 0 0 0 0 0 0 0

PAYMENTSTOOTHERDIST&GOVTUNITS(FP&S) 4000

PaymentstoRegularPrograms 4110 0PaymentstoSpecialEducationPrograms 4120 0OtherPaymentstoIn-StateGovt.Units(Describe&Itemize) 4190 0TotalPaymentstoOtherGovtUnits 4000 0 0 0

DEBTSERVICES(FP&S) 5000



90-FIREPREVENTION&SAFETYFUND(FP&S)

60-CAPITALPROJECTS(CP)



TotalDisbursements/Expenditures

TotalDisbursements/Expenditures

70-WORKINGCASH(WC)

80-TORTFUND(TF)



Page 20


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





OtherInterestonShort-TermDebt(Describe&Itemize) 5150 0TotalDebtService-InterestonShort-TermDebt 5100 0 0 0

DEBTSERVICES-INTERESTONLONG-TERMDEBT 5200 0

DebtService-PaymentsofPrincipalonLong-TermDebt15(Lease/Purchase

PrincipalRetired)

5300

0TotalDebtService 5000 0 0 0

PROVISIONFORCONTINGENCIES(FP&S) 6000

TotalDisbursements/Expenditures 0 0 0 0 0 0 0 0 0 0

0Excess(Deficiency)ofReceipts/RevenuesOverDisbursements/Expenditures

Page 23


SCHEDULEOFADVALOREMTAXRECEIPTS

TaxesReceived7-1-17thru6-30-18(from2016Levy&Prior

Levies)*

TaxesReceived(fromthe2017Levy)

TaxesReceived(from2016&PriorLevies)

TotalEstimatedTaxes(fromthe2017Levy)

EstimatedTaxesDue(fromthe2017Levy)

(ColumnB-C) (ColumnE-C)

Educational 28,121,098 15,362,499 12,758,599 29,832,719 14,470,220Operations&Maintenance 2,579,939 1,395,527 1,184,412 2,710,000 1,314,473DebtServices** 0 0 0Transportation 726,576 391,366 335,210 760,000 368,634MunicipalRetirement 633,836 332,146 301,690 645,000 312,854CapitalImprovements 0 0 0WorkingCash 0 0 0

TortImmunity 0 0 0

FirePrevention&Safety 0 0 0LeasingLevy 0 0 0SpecialEducation 0 0 0AreaVocationalConstruction 0 0 0SocialSecurity/MedicareOnly 605,464 337,295 268,169 655,000 317,705SummerSchool 0 0 0Other(Describe&Itemize) 0 0 0Totals 32,666,913 17,818,833 14,848,080 34,602,719 16,783,886

*TheformulasincolumnBareunprotectedtobeoveriddenwhenreportingonaACCRUALbasis.

**Alltaxreceiptsfordebtservicepaymentsonbondsmustberecordedonline6(DebtServices).


Page 24

Print Date: 3/13/19 ISBE AFR Report 2018.xlsm

OutstandingBeginningJuly1,2017

IssuedJuly1,2017thruJune30,2018

RetiredJuly1,2017thruJune

30,2018

OutstandingEndingJune30,2018

0

EducationalFund 0Operations&MaintenanceFund 0DebtServices-Construction 0DebtServices-WorkingCash 0DebtServices-RefundingBonds 0TransportationFund 0MunicipalRetirement/SocialSecurityFund 0FirePrevention&SafetyFund 0Other-(Describe&Itemize) 0

0 0 0 0

0000

0 0 0 0

0

0

0

IdentificationorNameofIssueDateofIssue(mm/dd/yy)

AmountofOriginalIssue TypeofIssue* OutstandingBeginningJuly1,2017

IssuedJuly1,2017thruJune

30,2018

Anydifferences(DescribedandItemize)

RetiredJuly1,2017thruJune

30,2018

OutstandingEndingJune30,2018

AmounttobeProvidedforPaymentonLong-TermDebt

000000000000000000

0 0 0 0 0 0 0

•Eachtypeofdebtissuedmustbeidentifiedseparatelywiththeamount:

1.WorkingCashFundBonds 7.Other2.FundingBonds 5.TortJudgmentBonds 8.Other3.RefundingBonds 6.BuildingBonds 9.Other

OTHERSHORT-TERMBORROWING

TotalOtherShort-TermBorrowing(Describe&Itemize)

SCHEDULEOFSHORT-TERMDEBT

TAXANTICIPATIONNOTES(TAN)


TotalCPPRTNotes

TAXANTICIPATIONWARRANTS(TAW)

TotalTAWs

CORPORATEPERSONALPROPERTYREPLACEMENTTAXANTICIPATIONNOTES(CPPRT)

4.FirePrevent,Safety,EnvironmentalandEnergyBonds

EducationalFund

Operations&MaintenanceFund

FirePrevention&SafetyFund

Other-(Describe&Itemize)

TotalTANs

TEACHERS'/EMPLOYEES'ORDERS(T/EO)

TotalT/EOs(Educational,Operations&Maintenance,&TransportationFunds)

SCHEDULEOFLONG-TERMDEBT

GENERALSTATE-AIDANTICIPATIONCERTIFICATES(GSAAC)

TotalGSAACs(AllFunds)

Schedule of Restricted Local Tax Levies and Selected Revenues Sources Schedule of Tort Immunity Expenditures

Page 25

Print Date: 3/13/19 ISBE AFR Report 2018.xlsm

AccountNo TortImmunitya SpecialEducation

AreaVocationalConstruction

SchoolFacilityOccupation

Taxesb DriverEducation

10,20,40or50-1100

EarningsonInvestments 10,20,40,50or60-1500

Drivers'EducationFees 10-1970

SchoolFacilityOccupationTaxProceeds 30or60-1983

DriverEducation 10or20-3370

--

10,20,40or60-7200

0 0 0 0 0

10or50-1000

20or60-2530

10,20,40-2360-2370

30-5200

30-5300

30-5400

0

--

0 0 0 0 0

0 0 0 0 0

ReservedFundBalance 714

UnreservedFundBalance 730 0 0 0 0 0

SCHEDULEOFTORTIMMUNITYEXPENDITURESa

Yes No Hastheentityestablishedaninsurancereservepursuantto745ILCS10/9-103?

Ifyes,listintheaggregatethefollowing: TotalClaimsPayments:

TotalReserveRemaining:

Inthefollowingcategories,listallotherTortImmunityexpendituresnotincludedinline30above.Entertotaldollaramountforeachcategory.

Expenditures:

Workers'CompensationActand/orWorkers'OccupationalDiseaseAct

UnemploymentInsuranceAct

Insurance(RegularorSelf-Insurance)

RiskManagementandClaimsService

Judgments/Settlements

ReciprocalInsurancePayments(InsuranceCode72,76,and81)

LegalServices

PrincipalandInterestonTortBonds

a SchedulesforTortImmunityaretobecompletedonlyifexpenditureshavebeenreportedinanyfundotherthantheTortImmunityFund(80)duringthefiscalyearasaresultofexisting(restricted)fundbalances

inthoseotherfundsthatarebeingspentdown.CellG6aboveshouldincludeinterestearningsonlyfromtheserestrictedtortimmunitymoniesandonlyifreportedinafundotherthanTortImmunityFund(80).

b 55ILCS5/5-1006.7

Educational,Inspectional,SupervisoryServicesRelatedtoLossPreventionand/orReduction


CashBasisFundBalanceasofJuly1,2017

RECEIPTS:

DISBURSEMENTS:

DebtServices-InterestonLong-TermDebt

TotalReceipts

TotalDebtServices

TotalDisbursements

EndingCashBasisFundBalanceasofJune30,2018

DEBTSERVICE

SCHEDULEOFRESTRICTEDLOCALTAXLEVIESANDSELECTEDREVENUESOURCES

AdValoremTaxesReceivedbyDistrict

SaleofBonds

OtherReceipts(Describe&Itemize)

Instruction

FacilitiesAcquisition&ConstructionServices

TortImmunityServices

OtherDisbursements(Describe&Itemize)

DebtServices-PrincipalPaymentsonLong-TermDebt(Lease/PurchasePrincipalRetired)

DebtServicesOther(Describe&Itemize)

Page 26


DescriptionofAssets(EnterWholeDollars)

Acct#Cost

BeginningJuly1,2017

Add:AdditionsJuly1,2017thruJune

30,2018

Less:DeletionsJuly1,2017thruJune302018

CostEndingJune30,2018

LifeInYears

AccumulatedDepreciation

BeginningJuly1,2017

Add:DepreciationAllowable

July1,2017thruJune30,2018

Less:DepreciationDeletions

July1,2017thruJune30,2018

AccumulatedDepreciationEnding

June30,2018

EndingBalanceUndepreciatedJune30,2018

WorksofArt&HistoricalTreasures 210 0 0 0

Land 220

Non-DepreciableLand 221 678,040 678,040 678,040

DepreciableLand 222 0 50 0 0

Buildings 230

PermanentBuildings 231 55,491,685 79,700 55,571,385 50 20,541,423 1,284,506 21,825,929 33,745,456

TemporaryBuildings 232 0 20 0 0

ImprovementsOtherthanBuildings(Infrastructure)

240793,484 793,484

20602,088 13,601 615,689 177,795

CapitalizedEquipment 250

10YrSchedule 251 10,124,685 49,570 10,174,255 10 7,901,344 426,957 8,328,301 1,845,954

5YrSchedule 252 0 5 0 0

3YrSchedule 253 0 3 0 0

ConstructioninProgress 260 77,426 77,426 -- 77,426

TotalCapitalAssets 200 67,087,894 206,696 0 67,294,590 29,044,855 1,725,064 0 30,769,919 36,524,671

Non-CapitalizedEquipment 700 364,088 10 36,409

AllowableDepreciation 1,761,473

SCHEDULEOFCAPITALOUTLAYANDDEPRECIATION

Page 27


Fund Sheet,Row ACCOUNTNO-TITLE Amount

EXPENDITURES:ED Expenditures15-22,L114 TotalExpenditures $ 33,276,387O&M Expenditures15-22,L151 TotalExpenditures 2,301,489DS Expenditures15-22,L174 TotalExpenditures 0TR Expenditures15-22,L210 TotalExpenditures 1,039,459MR/SS Expenditures15-22,L295 TotalExpenditures 1,124,446TORT Expenditures15-22,L342 TotalExpenditures 0

TotalExpenditures $ 37,741,781

LESSRECEIPTS/REVENUESORDISBURSEMENTS/EXPENDITURESNOTAPPLICABLETOTHEREGULARK-12PROGRAM:

TR Revenues9-14,L43,ColF 1412 Regular-TranspFeesfromOtherDistricts(InState) $ 0TR Revenues9-14,L47,ColF 1421 SummerSch-Transp.FeesfromPupilsorParents(InState) 0TR Revenues9-14,L48,ColF 1422 SummerSch-Transp.FeesfromOtherDistricts(InState) 0TR Revenues9-14,L49,ColF 1423 SummerSch-Transp.FeesfromOtherSources(InState) 0TR Revenues9-14,L50ColF 1424 SummerSch-Transp.FeesfromOtherSources(OutofState) 0TR Revenues9-14,L52,ColF 1432 CTE-TranspFeesfromOtherDistricts(InState) 0TR Revenues9-14,L56,ColF 1442 SpecialEd-TranspFeesfromOtherDistricts(InState) 0TR Revenues9-14,L59,ColF 1451 Adult-TranspFeesfromPupilsorParents(InState) 0TR Revenues9-14,L60,ColF 1452 Adult-TranspFeesfromOtherDistricts(InState) 0TR Revenues9-14,L61,ColF 1453 Adult-TranspFeesfromOtherSources(InState) 0TR Revenues9-14,L62,ColF 1454 Adult-TranspFeesfromOtherSources(OutofState) 0O&M-TR Revenues9-14,L148,ColD&F 3410 AdultEd(fromICCB) 0O&M-TR Revenues9-14,L149,ColD&F 3499 AdultEd-Other(Describe&Itemize) 0O&M-TR Revenues9-14,L218,ColD,F 4600 Fed-SpecEducation-PreschoolFlow-Through 0O&M-TR Revenues9-14,L219,ColD,F 4605 Fed-SpecEducation-PreschoolDiscretionary 0O&M Revenues9-14,L229,ColD 4810 Federal-AdultEducation 0ED Expenditures15-22,L7,ColK-(G+I) 1125 Pre-KPrograms 0ED Expenditures15-22,L9,ColK-(G+I) 1225 SpecialEducationProgramsPre-K 359,848ED Expenditures15-22,L11,ColK-(G+I) 1275 RemedialandSupplementalProgramsPre-K 0ED Expenditures15-22,L12,ColK-(G+I) 1300 Adult/ContinuingEducationPrograms 0ED Expenditures15-22,L15,ColK-(G+I) 1600 SummerSchoolPrograms 154,787ED Expenditures15-22,L20,ColK 1910 Pre-KPrograms-PrivateTuition 0ED Expenditures15-22,L21,ColK 1911 RegularK-12Programs-PrivateTuition 0ED Expenditures15-22,L22,ColK 1912 SpecialEducationProgramsK-12-PrivateTuition 0ED Expenditures15-22,L23,ColK 1913 SpecialEducationProgramsPre-K-Tuition 0ED Expenditures15-22,L24,ColK 1914 Remedial/SupplementalProgramsK-12-PrivateTuition 0ED Expenditures15-22,L25,ColK 1915 Remedial/SupplementalProgramsPre-K-PrivateTuition 0ED Expenditures15-22,L26,ColK 1916 Adult/ContinuingEducationPrograms-PrivateTuition 0ED Expenditures15-22,L27,ColK 1917 CTEPrograms-PrivateTuition 0ED Expenditures15-22,L28,ColK 1918 InterscholasticPrograms-PrivateTuition 0ED Expenditures15-22,L29,ColK 1919 SummerSchoolPrograms-PrivateTuition 0ED Expenditures15-22,L30,ColK 1920 GiftedPrograms-PrivateTuition 0ED Expenditures15-22,L31,ColK 1921 BilingualPrograms-PrivateTuition 0ED Expenditures15-22,L32,ColK 1922 TruantsAlternative/OptionalEdProgms-PrivateTuition 0ED Expenditures15-22,L75,ColK-(G+I) 3000 CommunityServices 177,755ED Expenditures15-22,L102,ColK 4000 TotalPaymentstoOtherGovtUnits 3,402,417ED Expenditures15-22,L114,ColG - CapitalOutlay 7,592ED Expenditures15-22,L114,ColI - Non-CapitalizedEquipment 342,152O&M Expenditures15-22,L130,ColK-(G+I) 3000 CommunityServices 0O&M Expenditures15-22,L139,ColK 4000 TotalPaymentstoOtherGovtUnits 0O&M Expenditures15-22,L151,ColG - CapitalOutlay 18,000O&M Expenditures15-22,L151,ColI - Non-CapitalizedEquipment 21,936DS Expenditures15-22,L160,ColK 4000 PaymentstoOtherDist&GovtUnits 0DS Expenditures15-22,L170,ColK 5300 DebtService-PaymentsofPrincipalonLong-TermDebt 0TR Expenditures15-22,L185,ColK-(G+I) 3000 CommunityServices 0TR Expenditures15-22,L196,ColK 4000 TotalPaymentstoOtherGovtUnits 0TR Expenditures15-22,L206,ColK 5300 DebtService-PaymentsofPrincipalonLong-TermDebt 0TR Expenditures15-22,L210,ColG - CapitalOutlay 0TR Expenditures15-22,L210,ColI - Non-CapitalizedEquipment 0MR/SS Expenditures15-22,L216,ColK 1125 Pre-KPrograms 0MR/SS Expenditures15-22,L218,ColK 1225 SpecialEducationPrograms-Pre-K 14,970MR/SS Expenditures15-22,L220,ColK 1275 RemedialandSupplementalPrograms-Pre-K 0MR/SS Expenditures15-22,L221,ColK 1300 Adult/ContinuingEducationPrograms 0MR/SS Expenditures15-22,L224,ColK 1600 SummerSchoolPrograms 6,254MR/SS Expenditures15-22,L280,ColK 3000 CommunityServices 23,699MR/SS Expenditures15-22,L285,ColK 4000 TotalPaymentstoOtherGovtUnits 0Tort Expenditures15-22,L334,ColK 4000 TotalPaymentstoOtherGovtUnits 0

TotalDeductionsforOEPPComputation(SumofLines18-74) $ 4,529,410

TotalOperatingExpensesRegularK-12(Line14minusLine76) 33,212,371

9MonthADAfromDistrictAverageDailyAttendance/PriorGeneralStateAidInquiry2017-2018 1,694.25EstimatedOEPP(Line77dividedbyLine78) $ 19,602.99

LESSOFFSETTINGRECEIPTS/REVENUES:

TR Revenues9-14,L42,ColF 1411 Regular-TranspFeesfromPupilsorParents(InState) $ 48,549TR Revenues9-14,L44,ColF 1413 Regular-TranspFeesfromOtherSources(InState) 0TR Revenues9-14,L45,ColF 1415 Regular-TranspFeesfromCo-curricularActivities(InState) 20,487TR Revenues9-14,L46,ColF 1416 RegularTranspFeesfromOtherSources(OutofState) 0TR Revenues9-14,L51,ColF 1431 CTE-TranspFeesfromPupilsorParents(InState) 0TR Revenues9-14,L53,ColF 1433 CTE-TranspFeesfromOtherSources(InState) 0TR Revenues9-14,L54,ColF 1434 CTE-TranspFeesfromOtherSources(OutofState) 0TR Revenues9-14,L55,ColF 1441 SpecialEd-TranspFeesfromPupilsorParents(InState) 0TR Revenues9-14,L57,ColF 1443 SpecialEd-TranspFeesfromOtherSources(InState) 0TR Revenues9-14,L58,ColF 1444 SpecialEd-TranspFeesfromOtherSources(OutofState) 0ED Revenues9-14,L75,ColC 1600 TotalFoodService 307,110ED-O&M Revenues9-14,L82,ColC,D 1700 TotalDistrict/SchoolActivityIncome 110,479ED Revenues9-14,L84,ColC 1811 Rentals-RegularTextbooks 212,918ED Revenues9-14,L87,ColC 1819 Rentals-Other(Describe&Itemize) 0ED Revenues9-14,L88,ColC 1821 Sales-RegularTextbooks 0ED Revenues9-14,L91,ColC 1829 Sales-Other(Describe&Itemize) 0ED Revenues9-14,L92,ColC 1890 Other(Describe&Itemize) 0ED-O&M Revenues9-14,L95,ColC,D 1910 Rentals 215,128ED-O&M-TR Revenues9-14,L98,ColC,D,F 1940 ServicesProvidedOtherDistricts 0ED-O&M-DS-TR-MR/SS Revenues9-14,L104,ColC,D,E,F,G 1991 PaymentfromOtherDistricts 0ED Revenues9-14,L106,ColC 1993 OtherLocalFees(Describe&Itemize) 0ED-O&M-TR Revenues9-14,L131,ColC,D,F 3100 TotalSpecialEducation 0ED-O&M-MR/SS Revenues9-14,L140,ColC,D,G 3200 TotalCareerandTechnicalEducation 0ED-MR/SS Revenues9-14,L144,ColC,G 3300 TotalBilingualEd 0ED Revenues9-14,L145,ColC 3360 StateFreeLunch&Breakfast 25ED-O&M-MR/SS Revenues9-14,L146,ColC,D,G 3365 SchoolBreakfastInitiative 0ED-O&M Revenues9-14,L147,ColC,D 3370 DriverEducation 0ED-O&M-TR-MR/SS Revenues9-14,L154,ColC,D,F,G 3500 TotalTransportation 275,898ED Revenues9-14,L155,ColC 3610 LearningImprovement-ChangeGrants 0ED-O&M-TR-MR/SS Revenues9-14,L156,ColC,D,F,G 3660 ScientificLiteracy 0ED-TR-MR/SS Revenues9-14,L157,ColC,F,G 3695 TruantAlternative/OptionalEducation 0ED-TR-MR/SS Revenues9-14,L159,ColC,F,G 3715 ReadingImprovementBlockGrant 0ED-TR-MR/SS Revenues9-14,L160,ColC,F,G 3720 ReadingImprovementBlockGrant-ReadingRecovery 0ED-TR-MR/SS Revenues9-14,L161,ColC,F,G 3725 ContinuedReadingImprovementBlockGrant 0ED-TR-MR/SS Revenues9-14,L162,ColC,F,G 3726 ContinuedReadingImprovementBlockGrant(2%SetAside) 0ED-O&M-TR-MR/SS Revenues9-14,L163,ColC,D,F,G 3766 ChicagoGeneralEducationBlockGrant 0ED-O&M-TR-MR/SS Revenues9-14,L164,ColC,D,F,G 3767 ChicagoEducationalServicesBlockGrant 0ED-O&M-DS-TR-MR/SS Revenues9-14,L165,ColC,D,E,F,G 3775 SchoolSafety&EducationalImprovementBlockGrant 0ED-O&M-DS-TR-MR/SS Revenues9-14,L166,ColC,D,E,F,G 3780 Technology-TechnologyforSuccess 0ED-TR Revenues9-14,L167,ColC,F 3815 StateCharterSchools 0O&M Revenues9-14,L170,ColD 3925 SchoolInfrastructure-MaintenanceProjects 0ED-O&M-DS-TR-MR/SS-Tort Revenues9-14,L171,ColC-G,J 3999 OtherRestrictedRevenuefromStateSources 2,406ED Revenues9-14,L180,ColC 4045 HeadStart(Subtract) 0ED-O&M-TR-MR/SS Revenues9-14,L184,ColC,D,F,G - TotalRestrictedGrants-In-AidReceivedDirectlyfromFederalGovt 0ED-O&M-TR-MR/SS Revenues9-14,L191,ColC,D,F,G 4100 TotalTitleV 0ED-MR/SS Revenues9-14,L201,ColC,G 4200 TotalFoodService 17,904ED-O&M-TR-MR/SS Revenues9-14,L211,ColC,D,F,G 4300 TotalTitleI 31,561ED-O&M-TR-MR/SS Revenues9-14,L216,ColC,D,F,G 4400 TotalTitleIV 0ED-O&M-TR-MR/SS Revenues9-14,L220,ColC,D,F,G 4620 Fed-SpecEducation-IDEA-FlowThrough 340,771ED-O&M-TR-MR/SS Revenues9-14,L221,ColC,D,F,G 4625 Fed-SpecEducation-IDEA-Room&Board 37,478ED-O&M-TR-MR/SS Revenues9-14,L222,ColC,D,F,G 4630 Fed-SpecEducation-IDEA-Discretionary 0ED-O&M-TR-MR/SS Revenues9-14,L223,ColC,D,F,G 4699 Fed-SpecEducation-IDEA-Other(Describe&Itemize) 0ED-O&M-MR/SS Revenues9-14,L228,ColC,D,G 4700 TotalCTE-Perkins 0ED-O&M-DS-TR-MR/SS-Tort RevenueAdjustments(C231thruJ258) 4800 TotalARRAProgramAdjustments 0ED Revenues9-14,L260,ColC 4901 RacetotheTop 0ED-O&M-DS-TR-MR/SS-Tort Revenues9-14,L261,ColC-G,J 4902 RacetotheTop-PreschoolExpansionGrant 0ED,O&M,MR/SS Revenues9-14,L262,ColC,D,G 4904 AdvancedPlacementFee/InternationalBaccalaureate 0ED-TR-MR/SS Revenues9-14,L263,ColC,F,G 4905 TitleIII-ImmigrantEducationProgram(IEP) 0ED-TR-MR/SS Revenues9-14,L264,ColC,F,G 4909 TitleIII-LanguageInstProgram-LimitedEng(LIPLEP) 0ED-TR-MR/SS Revenues9-14,L265,ColC,F,G 4910 Learn&ServeAmerica 0ED-O&M-TR-MR/SS Revenues9-14,L266,ColC,D,F,G 4920 McKinneyEducationforHomelessChildren 0ED-O&M-TR-MR/SS Revenues9-14,L267,ColC,D,F,G 4930 TitleII-EisenhowerProfessionalDevelopmentFormula 0ED-O&M-TR-MR/SS Revenues9-14,L268,ColC,D,F,G 4932 TitleII-TeacherQuality 28,850ED-O&M-TR-MR/SS Revenues9-14,L269,ColC,D,F,G 4960 FederalCharterSchools 0ED-O&M-TR-MR/SS Revenues9-14,L270,ColC,D,F,G 4991 MedicaidMatchingFunds-AdministrativeOutreach 56,950ED-O&M-TR-MR/SS Revenues9-14,L271,ColC,D,F,G 4992 MedicaidMatchingFunds-Fee-for-ServiceProgram 6,566ED-O&M-TR-MR/SS Revenues9-14,L272,ColC,D,F,G 4999 OtherRestrictedRevenuefromFederalSources(Describe&Itemize) 0ED-TR-MR/SS Revenues(PartofEBFPayment) 3100 SpecialEducationContributionsfromEBFFunds**ED-MR/SS Revenues(PartofEBFPayment) 3300 EnglishLearning(Bilingual)ContributionsfromEBFFunds***

TotalDeductionsforPCTCComputationLine84throughLine174 $ 1,713,080NetOperatingExpenseforTuitionComputation(Line77minusLine176) 31,499,291

TotalDepreciationAllowance(frompage26,Line18,ColI) 1,761,473TotalAllowanceforPCTCComputation(Line177plusLine178) 33,260,764

9MonthADAfromDistrictAverageDailyAttendance/PriorGeneralStateAidInquiry2017-2018 1,694.25TotalEstimatedPCTC(Line179dividedbyLine180) *$ 19,631.56

*ThetotalOEPP/PCTCmaychangebasedonthedataprovided.ThefinalamountswillbecalculatedbyISBE

**Gotothelinkbelow:Under"What'sNew!"select"FY2018SpecialEducationFundingAllocationCalculationDetails."OpenexcelfileandusetheamountincolumnWfortheselecteddistrict.

***FollowthesameinstructionsasaboveexceptunderWhat'sNew,select"FY2018EnglishLearnerEducationFundingAllocationCalculationDetails",andusecolumnUfortheselecteddistrict.

EvidenceBasedFundingLink: https://www.isbe.net/Pages/ebfdistribution.aspx

OPERATINGEXPENSEPERPUPIL

ESTIMATEDOPERATINGEXPENSEPERPUPIL(OEPP)/PERCAPITATUITIONCHARGE(PCTC)COMPUTATIONS(2017-2018)

PERCAPITATUITIONCHARGE

Thisscheduleiscompletedforschooldistrictsonly.

ESTIMATED INDIRECT COST DATA

Page 30


ESTIMATEDINDIRECTCOSTRATEDATA

SECTIONIFinancialDataToAssistIndirectCostRateDetermination

(SourcedocumentforthecomputationoftheIndirectCostRateisfoundinthe"Expenditures15-22"tab.)

SupportServices-DirectCosts(1-2000)and(5-2000)DirectionofBusinessSupportServices(1-2510)and(5-2510)

FiscalServices(1-2520)and(5-2520)

OperationandMaintenanceofPlantServices(1,2,and5-2540)

FoodServices(1-2560)Mustbelessthan(P16,ColE-F,L63)

InternalServices(1-2570)and(5-2570)

StaffServices(1-2640)and(5-2640)

DataProcessingServices(1-2660)and(5-2660)

SECTIONIIEstimatedIndirectCostRateforFederalPrograms

RestrictedProgram UnrestrictedProgram

Function IndirectCosts DirectCosts IndirectCosts DirectCosts

Instruction 1000 22,485,089 22,485,089SupportServices:

Pupil 2100 2,309,731 2,309,731InstructionalStaff 2200 1,202,601 1,202,601GeneralAdmin. 2300 985,391 985,391SchoolAdmin 2400 2,039,260 2,039,260

Business:

DirectionofBusinessSpt.Srv. 2510 628,612 0 628,612 0FiscalServices 2520 81,619 0 81,619 0Oper.&Maint.PlantServices 2540 2,483,978 2,483,978 0PupilTransportation 2550 1,039,459 1,039,459FoodServices 2560 339,052 339,052InternalServices 2570 0 0 0 0

Central:

DirectionofCentralSpt.Srv. 2610 0 0Plan,Rsrch,Dvlp,Eval.Srv. 2620 0 0InformationServices 2630 114,126 114,126StaffServices 2640 0 0 0 0DataProcessingServices 2660 39,312 0 39,312 0

Other: 2900 0 0CommunityServices 3000 201,454 201,454ContractsPaidinCYovertheallowedamountforICRcalculation(frompage29) 0 0

Total 749,543 33,200,141 3,233,521 30,716,163

UnrestrictedRate

TotalIndirectCosts: 749,543 TotalIndirectcosts: 3,233,521TotalDirectCosts: 33,200,141 TotalDirectCosts: 30,716,163

= 2.26% = 10.53%

ALLOBJECTSEXCLUDECAPITALOUTLAY.Withtheexceptionofline11,enterthedisbursements/expendituresincludedwithinthefollowingfunctionschargeddirectlytoandreimbursedfromfederalgrantprograms.Also,includeallamountspaidtoorforotheremployeeswithineachfunctionthatworkwithspecificfederalgrantprogramsinthesamecapacityasthosechargedtoandreimbursedfromthesamefederalgrantprograms.Forexample,ifadistrictreceivedfundingforaTitleIclerk,allothersalariesforTitleIclerksperforminglikedutiesinthatfunctionmustbeincluded.Includeanybenefitsand/orpurchasedservicespaidonortopersonswhosesalariesareclassifiedasdirectcostsinthefunctionlisted.

RestrictedRate

ValueofCommoditiesReceivedforFiscalYear2018(IncludethevalueofcommoditieswhendeterminingifaSingleAuditisrequired).

SchoolCode,Section17-1.1(PublicAct97-0357)FiscalYearEndingJune30,2018

Checkboxifthisscheduleisnotapplicable…………………PriorFiscal

YearCurrentFiscal

YearNextFiscalYear

NameoftheLocalEducationAgency(LEA)ParticipatingintheJointAgreement,CooperativeorSharedService. FALSE

Indicatewithan(X)IfDeficitReductionPlanIsRequiredintheBudget

ServiceorFunction(Checkallthatapply)Barriersto

Implementation (Limittextto200characters,foradditionalspaceuseline33and38)CurriculumPlanning X X N/A NorthfieldHSDistrict225-WorldLanguage,Science 5 5 0CustodialServices 0 0 0EducationalSharedPrograms 0 0 0EmployeeBenefits X X N/A EducationalBenefitCooperativeHealth&Dental 5 5 0EnergyPurchasing 0 0 0FoodServices 0 0 0GrantWriting X X N/A NSSED(NorthernSuburbanSpecialEducationDistrict) 5 5 0GroundsMaintenanceServices X X N/A NorthbrookParkDistrict 5 5 0Insurance X X N/A SuburbanSchoolCooperativeInsurPool 5 5 0InvestmentPools X X N/A PMAISDLAFandNorthfieldTownshipTreasurer 5 5 0LegalServices X X N/A NorthfieldHSDistrict225 5 5 0MaintenanceServices 0 0 0PersonnelRecruitment 0 0 0ProfessionalDevelopment X X N/A NorthfieldTownshipSchoolDistr27,29,30,31,34 5 5 0SharedPersonnel 0 0 0SpecialEducationCooperatives X X N/A NSSED(NorthernSuburbanSpecialEducationDistr),NSSEO 5 5 0

STEM(science,technology,engineeringandmath)ProgramOfferings 0 0 0Supply&EquipmentPurchasing X X N/A USCommunities,NorthfieldTownshipDistricts27,30,31 5 5 0TechnologyServices X X N/A NorthfieldTownshipTechnologyConsortium 5 5 0Transportation X X N/A NorthfieldTownshipDistr27,30,31&NSSEDSpedEdTransp 5 5 0VocationalEducationCooperatives 0 0 0AllOtherJoint/CooperativeAgreements X X N/A NorthbrookParkDistrictjointuseoffacilities 5 5 0Other X X N/A NorthbrookLibrary,NorthbrookPoliceDepartment 5 5 0

65 # 0 130AdditionalspaceforColumn(D)-BarrierstoImplementation:

AdditionalspaceforColumn(E)-NameofLEA:

REPORTONSHAREDSERVICESOROUTSOURCING

Completethefollowingforattemptstoimprovefiscalefficiencythroughsharedservicesoroutsourcingintheprior,currentandnextfiscalyears.

NorthbrookSD280---

Page 32

ILLINOISSTATEBOARDOFEDUCATION

SchoolBusinessServicesDivision(N-330)

100NorthFirstStreet

Springfield,IL62777-0001

LIMITATIONOFADMINISTRATIVECOSTSWORKSHEET SchoolDistrictName:

RCDTNumber:

ActualExpenditures,FiscalYear2018 BudgetedExpenditures,FiscalYear2019(10) (20) (10) (20)

Funct.No. EducationalFundOperations&Maintenance

FundTotal EducationalFund

Operations&MaintenanceFund

Total

1. ExecutiveAdministrationServices 2320 799,918 799,918 786,091 786,091

2. SpecialAreaAdministrationServices 2330 0 0 0

3. OtherSupportServices-SchoolAdministration 2490 0 0 0

4. DirectionofBusinessSupportServices 2510 590,249 0 590,249 590,512 590,512

5. InternalServices 2570 0 0 0

6. DirectionofCentralSupportServices 2610 0 0 07.

0 0

8. Totals 1,390,167 0 1,390,167 1,376,603 0 1,376,603

9. -1%

CERTIFICATIONIcertifythattheamountsshownaboveas"ActualExpenditures,FiscalYear2018"agreewiththeamountsonthedistrict'sAnnualFinancialReportforFiscalYear2018.

Ialsocertifythattheamountsshownaboveas"BudgetedExpenditures,FiscalYear2019"agreewiththeamountsonthebudgetadoptedbytheBoardofEducation.

SignatureofSuperintendent

ContactName(forquestions)

Ifline9isgreaterthan5%pleasecheckoneboxbelow.

Thedistrictwillamendtheirbudgettobecomeincompliancewiththelimitation.BudgetamendmentsmustbeadoptednolaterthanJune30.

TheDistrictisrankedbyISBEinthelowest25thpercentileoflikedistrictsinadministrativeexpendituresperstudent(4thquartile)andwillwaivethelimitationbyboardaction,subsequenttoapublichearing.WaiverresolutionmustbeadoptednolaterthanJune30.

ThedistrictisunabletowaivethelimitationbyboardactionandwillberequestingawaiverfromtheGeneralAssemblypursuanttotheproceduresinChapter105ILCS5/2-3.25g.WaiverapplicationsmustbepostmarkedbyAugust15,2018toensureinclusionintheFall2018reportorpostmarkedbyJanuary15,2019toensureinclusionintheSpring2019report.Informationonthewaiverprocesscanbefoundathttps://www.isbe.net/Pages/Waivers.aspx

NorthbrookSD28(Section17-1.5oftheSchoolCode) ---

Description

Deduct-EarlyRetirementorotherpensionobligationsrequiredbystatelawandincludedabove.

PercentIncrease(Decrease)forFY2019(Budgeted)overFY2018(Actual)

Date

ContactTelephoneNumber

Page 33

Thispageisprovidedfordetaileditemizationsasrequestedwithinthebodyofthereport.TypeBelow.

1.

2.

3.

4.

Page 33

NorthbrookSD28

---

Page 34

Reference Pages.

1 Do not enter negative numbers. Reports with negative numbers will be returned for correction.2 GASB Statement No. 24; Accounting and Financial Reporting for Certain Grants and Other Financial Assistance. The "On Behalf of" Payments should only be reflected on this page.3 Equals Line 8 minus Line 174 May require notification to the county clerk to abate an equal amount from taxes next extended. Refer to Section 17-2.11 for the applicable provisions and other "limited" transfer

authority to O&M through June 30, 20135 Requires notification to the county clerk to abate an equal amount from taxes next extended. See Section 10-22.14

6 Use of proceeds from the sale of school sites buildings, or other real estate is limited. See Sections 5-22 and 10-22.8 of the School Code.7 Include revenue accounts 1110 through 1115, 1117, 1118 & 1120. Include taxes for bonds sold that are in addition to those identified separately.8 Educational Fund (10) - Computer Technology only.9 Corporate personal property replacement tax revenue must be first applied to the Municipal Retirement/Social Security Fund to replace tax revenue lost due to the abolition of the

corporate personal property tax (30 ILCS 115/12). This provision does not apply to taxes levied for Medicare-Only purposes.10 Include only tuition payments made to private facilities. See Function 4200 or 4400 for public facility disbursements/expenditures.11 Payment towards the retirement of lease/purchase agreements or bonded/other indebtedness (principal only) otherwise reported within the fund―e.g. alternate revenue bonds(

Describe & Itemize).12 Only abolishment of Working Cash Fund must transfer its funds directly to the Educational Fund upon adoption of a resolution and at the close of the

current school Year (see 105 ILCS 5/20-8 for further explanation)Only abatement of working cash fund can transfer its funds to any fund in most need of money (see 105 ILCS 5/20-10 for further explanation)

Page 35

[Pleaseinsertfilesabove]

Instructionstoinsertworddocorpdffiles:Choose:Insert-Select:Object-SelectCreateNewtab-SelectfiletypeAdobeAcrobatorMicrosoftWordDocument-SelectCreatefromFiletab-SelectBrowse-Selectfilethatyouwanttoembed-CheckDisplayasicon-SelectOK.

Note:Ifyouhavetroubleinsertingpdffiles,submitasaseparateattachmentsandtheywillbeinsertedforyou.

Page 36

DescriptionEDUCATIONALFUND(10)

OPERATIONS&MAINTENANCE

FUND(20)TRANSPORTATIONFUND(40)

WORKINGCASHFUND(70)

TOTAL

DirectRevenues 32,096,348 2,833,670 1,079,141 76,390 36,085,549

DirectExpenditures 33,276,387 2,301,489 1,039,459 36,617,335

Difference (1,180,039) 532,181 39,682 76,390 (531,786)

FundBalance-June30,2018 12,171,048 2,375,067 535,546 6,340,504 21,422,165

DEFICITANNUALFINANCIALREPORT(AFR)SUMMARYINFORMATIONProvisionsperIllinoisSchoolCode,Section17-1(105ILCS5/17-1)

Unbalanced-however,adeficitreductionplanisnotrequiredatthistime.

Instructions:IftheAnnualFinancialReport(AFR)reflectsthata"deficitreductionplan"isrequiredascalculatedbelow,thentheschooldistrictistocompletethe"deficitreductionplan"intheannualbudgetandsubmittheplantoIllinoisStateBoardofEducation(ISBE)within30daysafteracceptingtheauditreport.ThismayrequiretheFY2019annualbudgettobeamendedtoincludea"deficitreductionplan"andnarrative.

The"deficitreductionplan"isdevelopedusingISBEguidelinesandisincludedintheSchoolDistrictBudgetForm50-36,beginningwithpage20.Aplanisrequiredwhentheoperatingfundslistedbelowresultindirectrevenues(cellF6)beinglessthandirectexpenditures(cellf7)byanamountequaltoorgreaterthanone-third(1/3)oftheendingfundbalance(cellf9).Thatis,iftheendingfundbalanceislessthanthreetimesthedeficitspending,thedistrictmustadoptandsubmitanoriginalbudget/amendedbudgetwithISBEthatprovidesa"deficitreductionplan"tobalancetheshortfallwithinthenextthreeyears.

DEFICITAFRSUMMARYINFORMATION-OperatingFundsOnly(AllAFRpagesmustbecompletedtogeneratethefollowingcalculation)

•IftheFY2019schooldistrictbudgetalreadyrequiresadeficitreductionplan,andonewassubmitted,anupdated(amended)budgetisnotrequired.

•IftheAnnualFinancialReportrequiresadeficitreductonplaneventhoughtheFY2019budgetdoesnot,acompleteddeficitreductionplanisstillrequired.

School No: ISBE AFR Report 2018.xlsm

Allentriesmustbalancewithintheindividualfundstatementsandschedulesasinstructedbelow.Anyerrormessagesleftunresolvedbelow,willbereturnedtotheauditorforcorrection.

1. Theauditor'sOpinionandNotestotheFinancialStatementsandtheCorrectiveActionPlan(s)onLEAletterheadareembeddedinthe"Opinion-Notes34"tab.2. StudentActivityFunds,ConvenienceAccounts,andotheragencyfundsareincluded,ifapplicable.

3.

explanationsareincludedforallcheckeditemsatthebottomofpage2.

4. AllOtheraccountsandfunctionslabeled"(describe&itemize)areproperlynotedonthe"Itemization33"tab.

5. Inallfunds,FunctionNo.2900doesnotincludeWorker'sCompensationorUnemploymentInsurance.

6. Tuitionpaidtoanotherschooldistrictortoajointagreement(instate)iscodedtoFunction4200,andOtherObjects(600).

7. BusinessManager/BookkeeperCostsarechargedtotheproperFunction(No.2510/2520).

8. IfdistrictissubjecttoPTELLontab"AudQuest2",line21besuretochecktheboxandentertheeffectivedate.

9. Allentrieswereenteredtothenearestwholedollaramount.

Thefollowingassuresthatvariousentriesareinbalance.AnyoutofbalanceconditionisfollowedbyanerrormessageinREDandmustberesolvedbeforesubmittingtoISBE.OneormoreerrorsdetectedmaycausethisAFRtobereturnedforcorrectionsandresubmission.Ifimpossibleforentriestobalancepleaseexplainontheitemizationpage.

Description: ErrorMessage1.2.

WhatBasisofAccountingisused? ACCRUAL

Accountingforlatepayments(AuditQuestionnaireSectionD) OK

AreFederalExpendituresgreaterthan$750,000? OK

IsallSingleAuditinformationcompletedandenclosed? OK

IsBudgetDeficitReductionPlanRequired? Deficitreductionplanisnotrequired.

3. Page3:FinancialInformationmustbecompleted.SectionA:Taxratesarenotenteredinthefollowingformat:[1.50shouldbe.0150].Pleaseenterwiththecorrectdecimalpoint. OK

SectionD:Checkaorbthatagreeswiththeschooldistricttype. OK

4. Page5:CellsC4:L4Acct111-115-CashBalancescannotbenegative.Fund(10)ED:Cashbalancescannotbenegative. OK

Fund(20)O&M:Cashbalancescannotbenegative. OK

Fund(30)DS:Cashbalancescannotbenegative. OK

Fund(40)TR:Cashbalancescannotbenegative. OK

Fund(50)MR/SS:Cashbalancescannotbenegative. OK

Fund(60)CP:Cashbalancescannotbenegative. OK

Fund(70)WC:Cashbalancescannotbenegative. OK

Fund(80)Tort:Cashbalancescannotbenegative. OK

Fund(90)FP&S:Cashbalancescannotbenegative. OK

5.Fund10,CellC13must=CellC41. OK

Fund20,CellD13must=CellD41. OK

Fund30,CellE13must=CellE41. OK

Fund40,CellF13must=CellF41. OK

Fund50,CellG13must=CellG41. OK

Fund60,CellH13must=CellH41. OK

Fund70,CellI13must=CellI41. OK

Fund80,CellJ13must=CellJ41. OK

Fund90,CellK13must=CellK41. OK

AgencyFund,CellL13must=CellL41. OK

GeneralFixedAssets,CellM23must=CellM41. OK

GeneralLong-TermDebt,CellN23must=CellN41. OK

6.Fund10,CellsC38+C39must=CellC81. OK

Fund20,CellsD38+D39must=CellD81. OK

Fund30,CellsE38+E39must=CellE81 OK

Fund40,CellsF38+F39must=CellF81. OK

Fund50,CellsG38+G39must=CellG81. OK

Fund60,CellsH38+H39must=CellH81. OK

Fund70,CellsI38+I39must=CellI81. OK

Fund80,CellsJ38+J39must=CellJ81. OK

Fund90,CellsK38+K39must=CellK81. OK

8. Page24:ScheduleofLong-TermDebtmust=Pages5,8&18:BasicFinancialStatements.Note:ExplainanyunreconcilabledifferencesintheItemizationsheet.

TotalLong-TermDebtIssued(P24,CellF49)must=PrincipalonLong-TermDebtSold(P8,CellsC33:K33). OK

TotalLong-TermDebt(Principal)Retired(P18,CellsH170)must=DebtService-Long-TermDebt(Principal)Retired(P24,CellsH49). OK

9.Acct7130-TransferAmongFunds,CellsC27:K27must=Acct8130TransferAmongFunds,CellsC49:K49 OK

Acct7140-TransferofInterest,CellsC28:K28must=Acct8140TransferofInterest,CellsC50:K50. OK

Acct7900-ISBELoanProceeds(CellsC42:K42)must=Acct8910-TransferstoDebtServiceFundtoPayPrincipalonISBELoans(CellsC74:K74)

OK

10. RestrictedTaxLeviesPage25,Line25must=ReservedFundBalance,Pages5&6,Line38.ReservedFundBalance,Page5,CellsC38:H38mustbe=>ReserveFundBalanceCellG25:K25. OK

UnreservedFundBalance,Page5,CellsC39:H39mustbe>0 OK

11. Page5:"Onbehalf"paymentstotheEducationalFundFund(10)ED:Account3998,cellC9mustbeenteredorExplainwhythisiszero. OK

12. Page27:The9MonthADAmustbeenteredonLine78. OK

13. Page29:ContractsPaidinCurrentYear(CY)MUSTbecompleted.Pleasereturntopage29andaddallcurrentyearcontracts. PLEASEENTERCONTRACTSPAIDINCURRENTYEAR.

14. Page31:SHAREDOUTSOURCEDSERVICES,Completed. OK

15. Page32:LIMITATIONOFADMINISTRATIVECOST,BudgetInformationmustbecompletedandsubmittedtoISBE. OK

AuditChecklist

BalancingSchedule

CheckthisSectionforErrorMessages

Page5:SumofReserved&UnreservedFundBalancemust=Page8,EndingFundBalance.

Page7&8:OtherSourcesofFunds(L24:L42)must=OtherUsesofFunds(P8,L46:L59).

Allauditquestionsonpage2areansweredappropriatlybycheckingallthatapply.ThispagemustalsobecertifiedwiththesignatureoftheCPAfirm.Commentsand

TheSingleAuditrelateddocumentsmustbecompletedandattached.CoverPage:TheAccountingBasismustbeCashorAccrual.

Page5&6:TotalCurrent&CapitalAssetsmust=TotalLiabilities&FundBalance.

Page 37

DISTRICT/JOINTAGREEMENTNAME RCDTNUMBER CPAFIRM9-DIGITSTATEREGISTRATIONNUMBER

ADMINISTRATIVEAGENTIFJOINTAGREEMENT(asapplicable) NAMEANDADDRESSOFAUDITFIRM

ADDRESSOFAUDITEDENTITY

NAMEOFAUDITSUPERVISOR

CPAFIRMTELEPHONENUMBER FAXNUMBER

THEFOLLOWINGINFORMATIONMUSTBEINCLUDEDINTHESINGLEAUDITREPORT:

AcopyoftheCPAfirm'smostrecentpeerreviewreportandacceptanceletterhasbeensubmittedtoISBE(eitherwiththeauditorunderseparatecover).

FinancialStatementsincludingfootnotes(Title2CFR§200.510(a))

ScheduleofExpendituresofFederalAwardsincludingfootnotes(Title2CFR§200.510(b))

IndependentAuditor'sReportontheFinancialStatements(Title2CFR§200.515(a))

IndependentAuditor'sReportonInternalControlOverFinancialReportingandComplianceBasedonanAuditofFinancialStatementsPerformedinAccordancewithGovernmentAuditingStandards(Title2CFR§200.515(b))

IndependentAuditor'sReportonComplianceforEachMajorFederalProgramandonInternalControlOverComplianceRequiredbyUniformGuidance(Title2CFR§200.515(c))

ScheduleofFindingsandQuestionedCosts(Title2CFR§200.515(d))

ANNUALFEDERALFINANCIALCOMPLIANCEREPORT(COVERSHEET)

E-MAILADDRESS:

MattBeran1475MapleAvenueNorthbrook

Naperville668NRiverRoad

(Streetand/orP.O.Box,City,State,ZipCode)

[email protected]

YearEndingJune30,2018

NorthbrookSD28

630-393-1483 630-393-2516

60062

DISTRICT/JOINTAGREEMENT

065-033233

Lauterbach&Amen,LLP

Page 37

SummaryScheduleofPriorAuditFindings(Title2CFR§200.511(b))

CorrectiveActionPlanonLEAletterhead(Title2CFR§200.511(c))

THEFOLLOWINGINFORMATIONISHIGHLYRECOMMENDEDTOBEINCLUDED:

ACopyoftheFederalDataCollectionForm(Title2CFR§200.512(b))

ACopyofeachManagementLetter

Note:IFTHEPAPERCOPYOFTHEAFRISNOTTHESAMEASTHEELECTRONICVERSION,[email protected]

Page 38

ThefollowingchecklistisOPTIONAL;itisnotarequiredformforcompletionofSingleAuditinformation.ThepurposeofthechecklististoassistindeterminingifappropriateinformationhasbeencorrectlycompletedwithintheAnnualFinancialReport(AFR).ThisisnotacompletelistingofallSingleAuditrequirements,buthighlightssomeofthemorecommonerrorsfoundduringISBEreviews.

GENERALINFORMATION

1. SignedanddatedcopiesofauditopinionlettershavebeenincludedwithauditpackagesubmittedtoISBE.

2. AllopinionlettersusethemostcurrentauditlanguageandformattingasmandatedinSAS115/SAS117andotherpronouncements.

3. ALLSingleAuditformswithintheAFRExcelworkbookhavebeencompleted,whereappropriate.-Forthoseformsthatarenotapplicable,"N/A"orsimilarlanguagehasbeenindicated.

4. ALLFederalrevenuesreportedinFRISReport0053(SummaryofPayments)areaccountedforintheScheduleofExpendituresofFederalAwards(SEFA).

5. FederalrevenuesreportedontheAFRreconciletoFederalrevenuesreportedontheSEFA.-Verifyorreconcileonreconciliationworksheet.

6. Thetotalvalueofnon-cashCOMMODITIEShasbeenincludedwithintheAFRontheINDIRECTCOSTSpage(ICRComputation29)onLine11.ItshouldnotbeincludedintheStatementofRevenuesReceived(REVENUES9-14)withintheAFRAccounts4210-4299.Thoseaccountsarespecificcashprograms,notnon-cashassistancesuchasCOMMODITIES.

7. Completeauditpackage(DataCollectionForm,auditreports,etc.)hasbeensubmittedelectronicallytotheFederalAuditClearinghousehttps://harvester.census.gov/facweb/Default.aspx

SCHEDULEOFEXPENDITURESOFFEDERALAWARDS

8. Allprioryear'sprojectsareincludedandreconciledtofinalFRISreportamounts.-Includingreceipt/revenueandexpenditure/disbursementamounts.

9. Allcurrentyear'sprojectsareincludedandreconciledtomostrecentFRISreportfiled.-Includingreceipt/revenueandexpenditure/disbursementamounts.

10. DifferencesinreportedspendingamountsontheSEFAandthefinalFRISreportsshouldbedetailedand/ordocumentedinafinding,-discrepanciesshouldbereportedasQuestionedCosts.

11. ThetotalamountprovidedtosubrecipientsfromeachFederalprogramisincluded.

12. Prior-yearandCurrent-yearChildNutritionPrograms(CNP)areincludedontheSEFA(withprior-yearprogramshowingtotalcashreceived):ProjectyearrunsfromOctober1toSeptember30,soprojectswillcrossfiscalyear;Thismeansthatauditedyearrevenueswillincludefundsfromboththeprioryearandcurrentyearprojects.

13. EachCNPprojectshouldbereportedonaseparateline(onelineperprojectyearperprogram).

14. TotalCNPRevenueamountsareconsistentwithgrantamountsawardedbyISBEforeachprogrambyprojectyear.

15. TotalCNPExpenditureamountsareconsistentwithgrantamountsawardedbyISBEforeachprogrambyprojectyear.

16. ExceptionsshouldresultinafindingwithQuestionedCosts.

17. Thetotalvalueofnon-cashCOMMODITIEShasbeenreportedontheSEFA(CFDA10.555).-Thevalueisdeterminedfromthefollowing,witheachitemonaseparateline:*Non-CashCommodities:MonthlyCommoditiesBulletinforApril(FromtheIllinoisCommoditiesSystemaccessedthroughISBEwebsite)Totalcommodities=APALAllocated+BPALAllocated+ProcessingDeductions+TotalBonusAllocated

NorthbrookSD28

0---

SINGLEAUDITINFORMATIONCHECKLIST

Page 38

NorthbrookSD28

0---


VerifyNon-CashCommoditiesamountonISBEwebsite:https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*Non-CashCommodities:Commoditiesinformationfornon-cashitemsreceivedthroughOtherFoodServicesDistrictsshouldtrackseparatelythroughyear;nospecificreportavailablefromISBEVerifyNon-CashCommoditiesamountthroughOtherFoodServicesonISBEwebsite:

https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*DepartmentofDefenseFreshFruitsandVegetables(Districtshouldtrackthroughyear)-ThetwocommodityprogramsshouldbereportedonseparatelinesontheSEFA.VerifyNon-CashCommoditiesamountthroughDoDFreshFruitsandVegetablesonISBEwebsite:

https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*AmountsverifiedforFreshFruitsandVegetablescashgrantprogram(ISBEcode4240)CFDAnumber:10.582

18. TOTALShavebeencalculatedforFederalrevenueandexpenditureamounts(Columntotals).

19. ObligationsandEncumbrancesareincludedwhereappropriate.

20. FINALSTATUSamountsarecalculated,whereappropriate.

21. MedicaidFee-for-Servicefunds,E-RatereimbursementsandBuildAmericaBondinterestsubsidieshavenotbeenincludedontheSEFA.

22. Allprogramstested(notjustTypeAprograms)areindicatedbyeitheran*or(M)ontheSEFA.

23. NOTESTOTHESEFAwithintheAFRExcelworkbook(SEFANOTES)havebeencompleted.Including,butnotlimitedto:

24. BasisofAccounting

25. NameofEntity

26. TypeofFinancialStatements

27. Subrecipientinformation(Mark"N/A"ifnotapplicable)*ARRAfundsarelistedseparatelyfrom"regular"Federalawards

SUMMARYOFAUDITOR'SRESULTS/FINDINGS/CORRECTIVEACTIONPLAN

28. AuditopinionsexpressedinopinionlettersmatchopinionsreportedinSummary.

29. AllSummaryofAuditorResultsquestionshavebeenanswered.

30. Alltestedprogramsandamountsarelisted.

31. Correcttestingthresholdhasbeenentered.(Title2CFR§200.518)

Findingshavebeenfilledoutcompletelyandcorrectly(ifnone,mark"N/A").

32. FinancialStatementand/orFederalAwardFindingsinformationhasbeencompletelyfilledoutforeachfinding,withfindingnumbersincorrectformat.

33. FindingcompletedforeachSignificantDeficiencyandforeachMaterialWeaknessnotedinopinionletters.

34. SeparatefindingforeachFederalprogram(i.e.,don'treportsamefindingformultipleprogramsononesheet).

35. Separatefindingsheetforeachfindingonprograms(e.g.,excessinterestearnedandunallowableexpendituresaretwofindingsandshouldbereportedseparately,evenifbothareonsameprogram).

36. QuestionedCostshavebeencalculatedwheretherearequestionedcosts.

Page 38

NorthbrookSD28

0---


37. QuestionedCostsareseparatedbyprojectyearandbyprogram(andsub-project,ifnecessary).

38. QuestionedCostshavebeencalculatedforInterestEarnedonExcessCashonHand.-Shouldbebasedonactualamountofinterestearned-QuestionedCostamountsarebrokenoutbetweenprogramsifmultipleprogramsarelistedonthefinding

39. ACORRECTIVEACTIONPLAN,ontheLEA'sletterheadhasbeencompletedforeachfinding.-IncludingFindingnumber,actionplandetails,projecteddateofcompletion,nameandtitleofcontactperson

Page 39

TOTALFEDERALREVENUEINAFR

AccountSummary7-8,Line7 Account4000 526,015$

Flow-throughFederalRevenuesRevenues9-14,Line112 Account2200 -ValueofCommoditiesIndirectCostInfo29,Line11 -

Less:MedicaidFee-for-ServiceProgramRevenues9-14,Line271 Account4992 (6,566)

AFRTOTALFEDERALREVENUES: 519,449$

ADJUSTMENTSTOAFRFEDERALREVENUEAMOUNTS:

ReasonforAdjustment:

ADJUSTEDAFRFEDERALREVENUES 519,449$

TotalCurrentYearFederalRevenuesReportedonSEFA:FederalRevenues ColumnD

AdjustmentstoSEFAFederalRevenues:


ADJUSTEDSEFAFEDERALREVENUE: -$

DIFFERENCE: 519,449$

NorthbrookSD280---

RECONCILIATIONOFFEDERALREVENUESYearEndingJune30,2018

AnnualFinancialReporttoScheduleofExpendituresofFederalAwards

Page 41

Note1:BasisofPresentation5

Note2:IndirectFacilities&Administrationcosts6

Auditeeelectedtouse10%deminimiscostrate? YES NO

Note3:Subrecipients

Federal

ProgramTitle/SubrecipientName CFDANumber

Note4:Non-CashAssistance

NON-CASHCOMMODITIES(CFDA10.555)**: $0

OTHERNON-CASHASSISTANCE-DEPT.OFDEFENSEFRUITS&VEGETABLES $0 TotalNon-Cash

Note5:OtherInformation

InsurancecoverageineffectpaidwithFederalfundsduringthefiscalyear:

Property

Auto

GeneralLiability

WorkersCompensation

Loans/LoanGuaranteesOutstandingatJune30:

DistricthadFederalgrantsrequiringmatchingexpenditures

(Yes/No)

**Theamountreportedhereshouldmatchthevaluereportedfornon-cashCommoditiesontheIndirectCostRateComputationpage.

5

6 TheUniformGuidancerequirestheScheduleofExpendituresofFederalAwardstonotewhetherornottheauditeeelectedtousethe10%deminimiscostrateascoveredin§200.414Indirect(F&A)costs.§200.510(b)(6)

Thefollowingamountswereexpendedintheformofnon-cashassistanceby[Entity#XYZ]andshouldbeincludedintheScheduleofExpendituresofFederalAwards:

$0

ThisnoteisincludedtomeettheUniformGuidancerequirementthatthescheduleincludenotesthatdescribethesignificantaccountingpoliciesusedinpreparingtheschedule.(§200.510(b)(6))

AmountProvidedto

Subrecipient

Ofthefederalexpenditurespresentedintheschedule,[Entity#XYZ]providedfederalawardstosubrecipientsasfollows:

TheaccompanyingScheduleofExpendituresofFederalAwardsincludesthefederalgrantactivityof[Entity#XYZ]andispresentedonthe[IdentifyBasisofAccounting].TheinformationinthisscheduleispresentedinaccordancewiththerequirementsoftheOfficeofManagementandBudgetUniformAdministrativeRequirements,CostPrinciples,andAuditRequirementsforFederalAwards.Therefore,someamountspresentedinthisschedulemaydifferfromamountspresentedin,orusedinthepreparationof,the[General-PurposeorBasic]financialstatements.

NorthbrookSD2800-000-0000-00

NOTESTOTHESCHEDULEOFEXPENDITURESOFFEDERALAWARDS(SEFA)


Page 37

DISTRICT/JOINTAGREEMENTNAME RCDTNUMBER CPAFIRM9-DIGITSTATEREGISTRATIONNUMBER

ADMINISTRATIVEAGENTIFJOINTAGREEMENT(asapplicable) NAMEANDADDRESSOFAUDITFIRM

ADDRESSOFAUDITEDENTITY

NAMEOFAUDITSUPERVISOR

CPAFIRMTELEPHONENUMBER FAXNUMBER

THEFOLLOWINGINFORMATIONMUSTBEINCLUDEDINTHESINGLEAUDITREPORT:

AcopyoftheCPAfirm'smostrecentpeerreviewreportandacceptanceletterhasbeensubmittedtoISBE(eitherwiththeauditorunderseparatecover).

FinancialStatementsincludingfootnotes(Title2CFR§200.510(a))

ScheduleofExpendituresofFederalAwardsincludingfootnotes(Title2CFR§200.510(b))

IndependentAuditor'sReportontheFinancialStatements(Title2CFR§200.515(a))

IndependentAuditor'sReportonInternalControlOverFinancialReportingandComplianceBasedonanAuditofFinancialStatementsPerformedinAccordancewithGovernmentAuditingStandards(Title2CFR§200.515(b))

IndependentAuditor'sReportonComplianceforEachMajorFederalProgramandonInternalControlOverComplianceRequiredbyUniformGuidance(Title2CFR§200.515(c))

ScheduleofFindingsandQuestionedCosts(Title2CFR§200.515(d))

ANNUALFEDERALFINANCIALCOMPLIANCEREPORT(COVERSHEET)

E-MAILADDRESS:

MattBeran1475MapleAvenueNorthbrook

Naperville668NRiverRoad

(Streetand/orP.O.Box,City,State,ZipCode)

[email protected]


NorthbrookSD28

630-393-1483 630-393-2516

60062

DISTRICT/JOINTAGREEMENT

065-033233

Lauterbach&Amen,LLP

Page 37

SummaryScheduleofPriorAuditFindings(Title2CFR§200.511(b))

CorrectiveActionPlanonLEAletterhead(Title2CFR§200.511(c))

THEFOLLOWINGINFORMATIONISHIGHLYRECOMMENDEDTOBEINCLUDED:

ACopyoftheFederalDataCollectionForm(Title2CFR§200.512(b))

ACopyofeachManagementLetter

Note:IFTHEPAPERCOPYOFTHEAFRISNOTTHESAMEASTHEELECTRONICVERSION,[email protected]

Page 38

ThefollowingchecklistisOPTIONAL;itisnotarequiredformforcompletionofSingleAuditinformation.ThepurposeofthechecklististoassistindeterminingifappropriateinformationhasbeencorrectlycompletedwithintheAnnualFinancialReport(AFR).ThisisnotacompletelistingofallSingleAuditrequirements,buthighlightssomeofthemorecommonerrorsfoundduringISBEreviews.

GENERALINFORMATION

1. SignedanddatedcopiesofauditopinionlettershavebeenincludedwithauditpackagesubmittedtoISBE.

2. AllopinionlettersusethemostcurrentauditlanguageandformattingasmandatedinSAS115/SAS117andotherpronouncements.

3. ALLSingleAuditformswithintheAFRExcelworkbookhavebeencompleted,whereappropriate.-Forthoseformsthatarenotapplicable,"N/A"orsimilarlanguagehasbeenindicated.

4. ALLFederalrevenuesreportedinFRISReport0053(SummaryofPayments)areaccountedforintheScheduleofExpendituresofFederalAwards(SEFA).

5. FederalrevenuesreportedontheAFRreconciletoFederalrevenuesreportedontheSEFA.-Verifyorreconcileonreconciliationworksheet.

6. Thetotalvalueofnon-cashCOMMODITIEShasbeenincludedwithintheAFRontheINDIRECTCOSTSpage(ICRComputation29)onLine11.ItshouldnotbeincludedintheStatementofRevenuesReceived(REVENUES9-14)withintheAFRAccounts4210-4299.Thoseaccountsarespecificcashprograms,notnon-cashassistancesuchasCOMMODITIES.

7. Completeauditpackage(DataCollectionForm,auditreports,etc.)hasbeensubmittedelectronicallytotheFederalAuditClearinghousehttps://harvester.census.gov/facweb/Default.aspx


8. Allprioryear'sprojectsareincludedandreconciledtofinalFRISreportamounts.-Includingreceipt/revenueandexpenditure/disbursementamounts.

9. Allcurrentyear'sprojectsareincludedandreconciledtomostrecentFRISreportfiled.-Includingreceipt/revenueandexpenditure/disbursementamounts.

10. DifferencesinreportedspendingamountsontheSEFAandthefinalFRISreportsshouldbedetailedand/ordocumentedinafinding,-discrepanciesshouldbereportedasQuestionedCosts.

11. ThetotalamountprovidedtosubrecipientsfromeachFederalprogramisincluded.

12. Prior-yearandCurrent-yearChildNutritionPrograms(CNP)areincludedontheSEFA(withprior-yearprogramshowingtotalcashreceived):ProjectyearrunsfromOctober1toSeptember30,soprojectswillcrossfiscalyear;Thismeansthatauditedyearrevenueswillincludefundsfromboththeprioryearandcurrentyearprojects.

13. EachCNPprojectshouldbereportedonaseparateline(onelineperprojectyearperprogram).

14. TotalCNPRevenueamountsareconsistentwithgrantamountsawardedbyISBEforeachprogrambyprojectyear.

15. TotalCNPExpenditureamountsareconsistentwithgrantamountsawardedbyISBEforeachprogrambyprojectyear.

16. ExceptionsshouldresultinafindingwithQuestionedCosts.

17. Thetotalvalueofnon-cashCOMMODITIEShasbeenreportedontheSEFA(CFDA10.555).-Thevalueisdeterminedfromthefollowing,witheachitemonaseparateline:*Non-CashCommodities:MonthlyCommoditiesBulletinforApril(FromtheIllinoisCommoditiesSystemaccessedthroughISBEwebsite)Totalcommodities=APALAllocated+BPALAllocated+ProcessingDeductions+TotalBonusAllocated

NorthbrookSD28

0---


Page 38

NorthbrookSD28

0---


VerifyNon-CashCommoditiesamountonISBEwebsite:https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*Non-CashCommodities:Commoditiesinformationfornon-cashitemsreceivedthroughOtherFoodServicesDistrictsshouldtrackseparatelythroughyear;nospecificreportavailablefromISBEVerifyNon-CashCommoditiesamountthroughOtherFoodServicesonISBEwebsite:

https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*DepartmentofDefenseFreshFruitsandVegetables(Districtshouldtrackthroughyear)-ThetwocommodityprogramsshouldbereportedonseparatelinesontheSEFA.VerifyNon-CashCommoditiesamountthroughDoDFreshFruitsandVegetablesonISBEwebsite:

https://www.isbe.net/Pages/School-Nutrition-Programs-Food-Distribution.aspx*AmountsverifiedforFreshFruitsandVegetablescashgrantprogram(ISBEcode4240)CFDAnumber:10.582

18. TOTALShavebeencalculatedforFederalrevenueandexpenditureamounts(Columntotals).

19. ObligationsandEncumbrancesareincludedwhereappropriate.

20. FINALSTATUSamountsarecalculated,whereappropriate.

21. MedicaidFee-for-Servicefunds,E-RatereimbursementsandBuildAmericaBondinterestsubsidieshavenotbeenincludedontheSEFA.

22. Allprogramstested(notjustTypeAprograms)areindicatedbyeitheran*or(M)ontheSEFA.

23. NOTESTOTHESEFAwithintheAFRExcelworkbook(SEFANOTES)havebeencompleted.Including,butnotlimitedto:

24. BasisofAccounting

25. NameofEntity

26. TypeofFinancialStatements

27. Subrecipientinformation(Mark"N/A"ifnotapplicable)*ARRAfundsarelistedseparatelyfrom"regular"Federalawards

SUMMARYOFAUDITOR'SRESULTS/FINDINGS/CORRECTIVEACTIONPLAN

28. AuditopinionsexpressedinopinionlettersmatchopinionsreportedinSummary.

29. AllSummaryofAuditorResultsquestionshavebeenanswered.

30. Alltestedprogramsandamountsarelisted.

31. Correcttestingthresholdhasbeenentered.(Title2CFR§200.518)

Findingshavebeenfilledoutcompletelyandcorrectly(ifnone,mark"N/A").

32. FinancialStatementand/orFederalAwardFindingsinformationhasbeencompletelyfilledoutforeachfinding,withfindingnumbersincorrectformat.

33. FindingcompletedforeachSignificantDeficiencyandforeachMaterialWeaknessnotedinopinionletters.

34. SeparatefindingforeachFederalprogram(i.e.,don'treportsamefindingformultipleprogramsononesheet).

35. Separatefindingsheetforeachfindingonprograms(e.g.,excessinterestearnedandunallowableexpendituresaretwofindingsandshouldbereportedseparately,evenifbothareonsameprogram).

36. QuestionedCostshavebeencalculatedwheretherearequestionedcosts.

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NorthbrookSD28

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37. QuestionedCostsareseparatedbyprojectyearandbyprogram(andsub-project,ifnecessary).

38. QuestionedCostshavebeencalculatedforInterestEarnedonExcessCashonHand.-Shouldbebasedonactualamountofinterestearned-QuestionedCostamountsarebrokenoutbetweenprogramsifmultipleprogramsarelistedonthefinding

39. ACORRECTIVEACTIONPLAN,ontheLEA'sletterheadhasbeencompletedforeachfinding.-IncludingFindingnumber,actionplandetails,projecteddateofcompletion,nameandtitleofcontactperson

Page 39

TOTALFEDERALREVENUEINAFR

AccountSummary7-8,Line7 Account4000 526,015$

Flow-throughFederalRevenuesRevenues9-14,Line112 Account2200 -ValueofCommoditiesIndirectCostInfo29,Line11 -

Less:MedicaidFee-for-ServiceProgramRevenues9-14,Line271 Account4992 (6,566)

AFRTOTALFEDERALREVENUES: 519,449$

ADJUSTMENTSTOAFRFEDERALREVENUEAMOUNTS:


ADJUSTEDAFRFEDERALREVENUES 519,449$

TotalCurrentYearFederalRevenuesReportedonSEFA:FederalRevenues ColumnD

AdjustmentstoSEFAFederalRevenues:


ADJUSTEDSEFAFEDERALREVENUE: -$

DIFFERENCE: 519,449$

NorthbrookSD280---

RECONCILIATIONOFFEDERALREVENUESYearEndingJune30,2018

AnnualFinancialReporttoScheduleofExpendituresofFederalAwards

Page 41

Note1:BasisofPresentation5

Note2:IndirectFacilities&Administrationcosts6

Auditeeelectedtouse10%deminimiscostrate? YES NO

Note3:Subrecipients

Federal

ProgramTitle/SubrecipientName CFDANumber

Note4:Non-CashAssistance

NON-CASHCOMMODITIES(CFDA10.555)**: $0

OTHERNON-CASHASSISTANCE-DEPT.OFDEFENSEFRUITS&VEGETABLES $0 TotalNon-Cash

Note5:OtherInformation

InsurancecoverageineffectpaidwithFederalfundsduringthefiscalyear:

Property

Auto

GeneralLiability

WorkersCompensation

Loans/LoanGuaranteesOutstandingatJune30:

DistricthadFederalgrantsrequiringmatchingexpenditures

(Yes/No)

**Theamountreportedhereshouldmatchthevaluereportedfornon-cashCommoditiesontheIndirectCostRateComputationpage.

5

6 TheUniformGuidancerequirestheScheduleofExpendituresofFederalAwardstonotewhetherornottheauditeeelectedtousethe10%deminimiscostrateascoveredin§200.414Indirect(F&A)costs.§200.510(b)(6)

Thefollowingamountswereexpendedintheformofnon-cashassistanceby[Entity#XYZ]andshouldbeincludedintheScheduleofExpendituresofFederalAwards:

$0

ThisnoteisincludedtomeettheUniformGuidancerequirementthatthescheduleincludenotesthatdescribethesignificantaccountingpoliciesusedinpreparingtheschedule.(§200.510(b)(6))

AmountProvidedto

Subrecipient

Ofthefederalexpenditurespresentedintheschedule,[Entity#XYZ]providedfederalawardstosubrecipientsasfollows:

TheaccompanyingScheduleofExpendituresofFederalAwardsincludesthefederalgrantactivityof[Entity#XYZ]andispresentedonthe[IdentifyBasisofAccounting].TheinformationinthisscheduleispresentedinaccordancewiththerequirementsoftheOfficeofManagementandBudgetUniformAdministrativeRequirements,CostPrinciples,andAuditRequirementsforFederalAwards.Therefore,someamountspresentedinthisschedulemaydifferfromamountspresentedin,orusedinthepreparationof,the[General-PurposeorBasic]financialstatements.


NOTESTOTHESCHEDULEOFEXPENDITURESOFFEDERALAWARDS(SEFA)


Page 40

ISBEProject# Receipts/Revenues Expenditure/Disbursements4

FederalGrantor/Pass-ThroughGrantor Year Year Final

CFDA (1st8digits) Year Year Year 7/1/16-6/30/17 Year 7/1/17-6/30/18 Obligations/ Status Budget

ProgramorClusterTitleand Number2 orContract#3 7/1/16-6/30/17 7/1/17-6/30/18 7/1/16-6/30/17 Passthroughto 7/1/17-6/30/18 Passthroughto Encumb. (E)+(F)+(G)

MajorProgramDesignation (A) (B) (C) (D) (E) Subrecipients (F) Subrecipients (G) (H) (I)

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

•(M)Programwasauditedasamajorprogramasdefinedby§200.518.

*IncludethetotalamountprovidedtosubrecipientsfromeachFederalprogram.§200.510(b)(4).

Theaccompanyingnotesareanintegralpartofthisschedule.

1Tomeetstateorotherrequirements,auditeesmaydecidetoincludecertainnonfederalawards(forexample,stateawards)inthisschedule.Ifsuchnonfederaldataarepresented,

theyshouldbesegregatedandclearlydesignatedasnonfederal.Thetitleofthescheduleshouldalsobemodifiedtoindicatethatnonfederalawardsareincluded.2WhentheCFDAnumberisnotavailable,theauditeeshouldindicatethattheCFDAnumberisnotavailableandincludeinthescheduletheprogram'snameand,ifapplicable,

otheridentifyingnumber.

3Whenawardsarereceivedasasubrecipient,thenameofthepass-throughentityandidentifyingnumberassignedbythepass-throughentitymustbeincludedintheschedule.§200.510(b)(2)4TheUniformGuidancerequiresthatthevalueoffederalawardsexpendedintheformofnon-cashassistance,theamountofinsuranceineffectduringtheyear,andloansorloanguarantees

outstandingatyearendbeincludedinthescheduleandsuggeststoincludetheamountsintheSEFAnotes.




Page 42

FINANCIALSTATEMENTS

Typeofauditor'sreportissued:

(Unmodified,Qualified,Adverse,Disclaimer)

INTERNALCONTROLOVERFINANCIALREPORTING:

•Materialweakness(es)identified? YES NoneReported

•SignificantDeficiency(s)identifiedthatarenotconsideredto

bematerialweakness(es)? YES NoneReported

•Noncompliancematerialtothefinancialstatementsnoted? YES NO

FEDERALAWARDS

INTERNALCONTROLOVERMAJORPROGRAMS:

•Materialweakness(es)identified? YES NoneReported

•SignificantDeficiency(s)identifiedthatarenotconsideredto

bematerialweakness(es)? YES NoneReported

Typeofauditor'sreportissuedoncomplianceformajorprograms:

(Unmodified,Qualified,Adverse,Disclaimer7)

Anyauditfindingsdisclosedthatarerequiredtobereportedin

accordancewith§200.516(a)? YES NO

IDENTIFICATIONOFMAJORPROGRAMS:8

CFDANUMBER(S)9

TotalFederalExpendituresfor7/1/17-6/30/18

%testedasMajor #DIV/0!

DollarthresholdusedtodistinguishbetweenTypeAandTypeBprograms:

Auditeequalifiedaslow-riskauditee? YES NO

7Iftheauditreportforoneormoremajorprogramsisotherthanunmodified,indicatethetypeofreportissuedforeachprogram.Example:"Unmodifiedforallmajorprogramsexceptfor[nameofprogram],whichwasmodifiedand[nameofprogram],which

wasadisclaimer."

8MajorprogramsshouldgenerallybereportedinthesameorderastheyappearontheSEFA.

9WhentheCFDAnumberisnotavailable,includeotheridentifyingnumber,ifapplicable.

10ThenameofthefederalprogramorclustershouldbethesameasthatlistedintheSEFA.Forclusters,auditorsareonlyrequiredtolist

thenameofthecluster.

TotalAmountTestedasMajor $0

$0


SCHEDULEOFFINDINGSANDQUESTIONEDCOSTSYearEndingJune30,2018

SECTIONI-SUMMARYOFAUDITOR'SRESULTS

NAMEOFFEDERALPROGRAMorCLUSTER10AMOUNTOFFEDERALPROGRAM

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1.FINDINGNUMBER:11 2018- 2.THISFINDINGIS: New RepeatfromPriorYear?

Yearoriginallyreported?

3.Criteriaorspecificrequirement

4.Condition

5.Context12

6.Effect

7.Cause

8.Recommendation

9.Management'sresponse13

11Asuggestedformatforassigningreferencenumbersistousethedigitsofthefiscalyearbeingauditedfollowedbyanumericsequenceoffindings.Forexample,findingsidentifiedandreportedintheauditoffiscalyear2018wouldbeassignedareferencenumberof2018-001,2018-002,etc.Thesheetisformattedsothatonlythenumberneedbeentered(1,2,etc.).12Providesufficientinformationforjudgingtheprevalenceandconsequencesofthefinding,suchasrelationtouniverseofcostsand/ornumberofitemsexaminedandquantificationofauditfindingsindollars.13See§200.521Managementdecisionforadditionalguidanceonreportingmanagement'sresponse.



SECTIONII-FINANCIALSTATEMENTFINDINGS

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1.FINDINGNUMBER:14 2018- 2.THISFINDINGIS: New RepeatfromPrioryear?

Yearoriginallyreported?

3.FederalProgramNameandYear:

4.ProjectNo.: 5.CFDANo.:

6.PassedThrough:

7.FederalAgency:

8.Criteriaorspecificrequirement(includingstatutory,regulatory,orothercitation)

9.Condition15

10.QuestionedCosts16

11.Context17

12.Effect

13.Cause

14.Recommendation

15.Management'sresponse18

ForISBEReview

Date: ResolutionCriteriaCodeNumber

Initials: DispositionofQuestionedCostsCodeLetter

14Seefootnote11.15Includefactsthatsupportthedeficiencyidentifiedontheauditfinding(§200.516(b)(3)).16Identifyquestionedcostsasrequiredby§200.516(a)(3-4).17Seefootnote12.18Totheextentpractical,indicatewhenmanagementdoesnotagreewiththefinding,questionedcost,orboth.



SECTIONIII-FEDERALAWARDFINDINGSANDQUESTIONEDCOSTS

Page 45

[Iftherearenoprioryearauditfindings,pleasesubmitscheduleandindicateNONE]

FindingNumber Condition CurrentStatus20

Whenpossible,allpriorfindingsshouldbeonthesamepage19Explanationofthisschedule-§200.511(b)20CurrentStatusshouldincludeoneofthefollowing:

•Astatementthatcorrectiveactionwastaken

•Adescriptionofanypartialorplannedcorrectiveaction

•Anexplanationifthecorrectiveactiontakenwassignificantlydifferentfromthatpreviouslyreported

orinthemanagementdecisionreceivedfromthepass-throughentity.


SUMMARYSCHEDULEOFPRIORAUDITFINDINGS19


4. SubmitAFRElectronically•TheAnnualFinancialReports(AFR)mustbesubmitteddirectlythroughtheAttachmentManagertotheAFRGroupbytheAuditor(notfromtheschooldistrict)

onbeforeNovember15withtheexceptionofExtensionApprovals(PleaseseeAFRInstructionsforcompletesubmissionprocedures).Note:CD/Disknolongeraccepted.

AttachmentManagerLink

•AFRsupportingdocumentationmustbeembeddedasMicrosoftWord(.doc),WordPerfect(*.wpd)orAdobe(*.pdf)andinsertedwithintab"Opinions&Notes".Thesedocumentsinclude:TheAudit,Managementletter,Opinionletters,Complianceletters,Financialnotesetc….Forembeddinginstructionssee"Opinions&Notes"tabofthisform.

Note:InWindows7andabove,filescanbesavedinAdobeAcrobat(*.pdf)andembeddedevenifyoudonothavethesoftware.Ifyouhaveproblemsembeddingthefilesyoumayattachthemasseparate(.docx)intheAttachmentManagerandISBEwillembeddedthemforyou.

5. SubmitPaperCopyofAFRwithSignaturesa)TheauditormustsendthreepapercopiesoftheAFRform(coverthroughpage8atminimum)totheSchoolDistrictwiththeauditorsignature.

Note:SchoolDistrictsandRegionalSuperintendentsmaypreferacompletepapercopyinlieuofanelectronicfile.Pleasecomplywiththeirrequestsasneccessary.b)Uponreceipt,theSchoolDistrictretainsonecopyfortheirrecords,signs,andforwardstheremainingtwocopiestotheRegionalSuperintendent's

officenolaterthanOctober15,annually.c)Uponreceipt,theRegionalSuperintendent'sofficeretainsonecopyfortheirrecords,signs,andforwardstheremainingpapercopytoISBEnolater

thanNovember15,annually.•Ifthe15thfallsonaSaturday,theduedateistheFridaybefore.Ifthe15thfallsonaSunday,theduedateistheMondayafter.

•YellowBook,CPE,andPeerReviewrequirementsmustbemetiftheAuditorissuesanopinionstating"GovernmentalAuditingStandards"wereutilized.FederalSingleAudit2CFR200.500

6. RequestinganExtensionofTimemustbesubmittedinwritingviaemailorlettertotheRegionalOfficeofEducation(atthedescretionoftheROE).ApprovalmaybeprovideduptoandnolaterthanDecember15annually.AfterDecember15,auditsareconsideredlateandoutofcomplianceperIllinoisSchoolCode.

7. QualificationsofAuditingFirm•SchoolDistrict/JointAgreemententitiesmustverifythequalificationsoftheauditingfirmbyrequestingthemostcurrentpeerreviewreportandthe

correspondingacceptanceletterfromtheapprovedpeerreviewprogram,forthecurrentpeerreviewperiod.•Aschooldistrict/jointagreementwhoengageswithanauditingfirmwhoisnotlicensedandqualifiedwillberequiredtocompleteanewauditbyaqualified

auditingfirmattheschooldistrict's/jointagreement'sexpense.

X Illinois School District/Joint Agreement Joint Agreement ... · Notes, Opinion Letters, etc ......

Documents

Transcript of X Illinois School District/Joint Agreement Joint Agreement ... · Notes, Opinion Letters, etc ......