due to roe on october 15th - meridian cusd 223 2009.pdf · due to roe on october 15th due to isbe...

Due to ROE on October 15thDue to ISBE on November 16thSD/JA09

X School District Joint Agreement

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

County Name: Name of Audit Supervisor:

Name of School District/Joint Agreement: Address:

Address: City: State: Zip Code:

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

Email Address: IL Registration Number:

Zip Code: Email Address:

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

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

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

Disclaimer YES X NO Were any findings issued?

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

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

Email Address:

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

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

* This form is based on 23 Illinois Administrative Code 100, Subtitle A, Chapter I, Subchapter C (Part 100). ISBE Form SD50-35/JA50-60 (06/09)

Revised 11/06/09

Filing Status:Meridian Community Unit School District #223

A-133 Single Audit Status:

[email protected]

815-282-6565 815-282-6666

36-3168081

Stillman Valley

207 West Main Street

47-071-2230-26

Ogle

Illinois School District/Joint Agreement

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

Sikich LLP

Curtis D. Kleckler

[email protected]

Click on the Link to Submit: www.isbe.net/sfms/afr/afr.htm

ILLINOIS STATE BOARD OF EDUCATIONSchool Business Services Division

June 30, 2009

Accounting Basis:

Annual Financial Report *

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

61114IL

6815 Weaver Road, Suite 100

Rockford

[email protected]

815-645-4325

Mr. Robert Prusator

61084

Email Address:Email Address:

815-645-2606

Printed: 11/21/2009AFR09Form-47-071-2230-26.xls

TABLE OF CONTENTS

TAB Name AFR Page

No.

Auditor's Questionnaire……………………………...………....…………………………..………................................................... Aud Quest 2Comments Applicable to the Auditor's Questionnaire……..……..………………. ………………….…………………………. Aud Quest 2Financial Profile Information …………………………………………….……………………………………………......................... FP Info 3Estimated Financial Profile Summary…………………………………………………………………………………………………… Financial Profile 4Basic Financial Statements

Statement of Assets and Liabilities Arising from Cash Transactions/Statement of Position ………………............................... Assets-Liab 5 - 6 Statement of Revenues Received/Revenues, Expenditures Disbursed/Expenditures, Other Sources (Uses) and Changes in Fund Balances (All Funds)…...……………..…………………….......................................... Acct Summary 7 - 8Statements of Revenues Received/Revenues (All Funds)………………………………………………………………................. Revenues 9 - 14Statements of Expenditures Disbursed/Expenditures Budget to Actual (All Funds)………………………................................. Expenditures 15 - 22

Supplementary SchedulesFederal Stimulus - American Recovery and Reinvestment Act (ARRA) of 2009 Schedule…………………………………………ARRA Sched 23Schedule of Ad Valorem Tax Receipts…………………………………………………………………………………………….. Tax Sched 24Schedule of Short-Term Debt/Long-Term Debt …………………………………………………………......................................... Short-Term Long-Term Debt 25Schedule of Restricted Local Tax Levies Analysis and Schedule of Tort Immunity Expenditures…………………………….… Rest Tax Levies-Tort Im 26

Statistical Section Schedule of Capital Outlay and Depreciation…………………………………………………………………….............................. Cap Outlay Deprec 27Estimated Operating Expenditures Per Pupil and Per Capita Tuition Charge Computation 2008-2009…………… PCTC-OEPP 28 - 29

Estimated Indirect Cost Rate for Federal Programs (Section I, Section II)………………………………………………........... ICR Computation 30Administrative Cost Worksheet……………………………………………………………………….……………............................. AC 31Itemization Schedule…………………………………………………………………………………………………............................. ITEMIZATION 32Reference Page………………………………………………………………………………………………………............................... REF 33Notes, Opinion Letters, etc…… Opinion-Notes 34Audit Checklist/Balancing Schedule………………………………………………………………………………............................. AUDITCHECK -A-133 Single Audit Section

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

INSTRUCTIONS/REQUIREMENTS: For School Districts/Joint Agreements

All School Districts/Joint Agreements must complete this form (Note: Some Joint Agreement supplementary/statistical schedules may not be applicable)Round all amounts to the nearest dollar. Do not enter cents. (Exception: 9 Month ADA on page 28, line 78)This form complies with Part 100 (Requirements for Accounting, Budgeting, Financial Reporting, and Auditing).

23, Illinois Administrative Code 100, Subtitle A, Chapter I, Subchapter C (Part 100

Any errors left unresolved by the Audit Checklist/Balancing Schedule must be explained.

Submit AFR Electronically* The Annual Financial Reports (AFR) must be submitted directly through the Attachment Manager to the AFR Group by the Auditor or School District

designated personnel (Please see Instructions for FY09 for submission procedures). Note: CD/Disk no longer accepted.

* AFR supporting documentation must be embedded as Microsoft Word (.doc), Word Perfect (*.wpd) or Adobe (*.pdf) and inserted within tab "Opinions & Notes". These documents include: The Audit, Management letter, Opinion letters, Compliance letters, Financial notes etc…. For embedding instructions see "Opinions & Notes" tab of this form.Note: Adobe Acrobat (*.pdf) files cannot be embedded if you do not have the software. Simply attach these files separately in the Attachment Manager and ISBE will embed them.

Attachment Manager LinkInstructions for FY09

Submit Paper Copy of AFR with Signatures1) The auditor must send three paper copies of the AFR form (cover through page 8 at minimum) to the School District with the auditor signature. Note: School Districts and Regional Superintendents may prefer a complete paper copy in lieu of an electronic file. Please comply with their requests as neccessary.2) Upon receipt, the School District retains one copy for their records, signs, and forwards the remaining two copies to the Regional Superintendent's

office no later than October 15, 2009.3) Upon receipt, the Regional Superintendent's office retains one copy for their records, signs, and forwards the remaining paper copy to ISBE no later

than Monday, November 16, 2009.

* Yellow Book, CPE, and Peer Review requirements must be met if the Auditor issues an opinion stating "Governmental Accounting Standards" were utilizedSingle Audit Act A-133


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

Required to be completed for School Districts only.

A. Tax Rates (Enter the tax rate - ex: .0150 for $1.50)

Tax Year 2008 Equalized Assessed Valuation (EAV): 183,763,073

Educational Operations & Maintenance Transportation Combined Total Working Cash

Rate(s): 0.027800 + 0.005000 + 0.002000 = 0.034800 0.000000

B. Results of Operations *

Receipts/Revenues Disbursements/ Expenditures Excess/ (Deficiency) Fund Balance

15,500,826 15,041,283 459,543 6,514,168* The numbers shown are the sum of entries on Pages 7 & 8, lines 8, 17, 20, and 65 for the Educational, Operations & Maintenance,

Transportation and Working Cash Funds.

C. Short-Term Debt **CPPRT Notes TAWs TANs TO/EMP. Orders GSA Certificates

0 + 0 + 0 + 0 + 0 +Other Total

0 = 0** The numbers shown are the sum of entries on Page 25

D. Long-Term Debt Check the applicable box for long-term debt allowance by type of district.

a. 6.9% for elementary and high school districts, 25,359,304X b. 13.8% for unit districts.

Long-Term Debt Outstanding:Acct

c. Bond Principal: ..……...………………….. 511 10,124,891d. Other Long-Term Debt: …………………… 590 0e. Total Long-Term Debt Outstanding:..……... 10,124,891

E. Material Impact on Financial PositionIf applicable, check any of the following items that may have a material impact on the entity's financial position during future reporting periods.Attach sheets as needed explaining each item checked.

Pending Litigation Material Decrease in EAV Material Increase/Decrease in Enrollment Adverse Arbitration Ruling Passage of Referendum Taxes Filed Under Protest Decisions By Local Board of Review or Illinois Property Tax Appeal Board (PTAB) Other Ongoing Concerns (Describe & Itemize)

Comments:

FINANCIAL PROFILE INFORMATION


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

ESTIMATED FINANCIAL PROFILE SUMMARY(Go to the following web site for reference to the Financial Profile)

District Name: Meridian Community Unit School District #223District Code: 47-071-2230-26County Name: Ogle

1. Fund Balance to Revenue Ratio: Total Ratio Score 4Total Sum of Fund Balance (P8, L65) Funds 10, 20, 40, 70 + (50 if negative) 6,514,168.00 0.420 Weight 0.35Total Sum of Direct Revenues (P7, L8) Funds 10, 20, 40, & 70 15,500,826.00 Value 1.40 **

2. Expenditures to Revenue Ratio: Total Ratio Score 4Total Sum of Direct Expenditures (P7, L17) Funds 10, 20 & 40 15,041,283.00 0.970 Adjustment 0Total Sum of Direct Revenues (P7, L8) Funds 10, 20, 40 & 70 15,500,826.00 Weight 0.35Possible Adjustment: 0 Value 1.40 **

3. Days Cash on Hand: Total Days Score 3Total Sum of Cash & Investments (P5, L4 & L5) Funds 10, 20 40 & 70 6,524,994.00 156.17 Weight 0.10Total Sum of Direct Expenditures (P7, L17) Funds 10, 20, 40 divided by 360 41,781.34 Value 0.30 **

4. Percent of Short-Term Borrowing Maximum Remaining: Total Percent Score 4Tax Anticipation Warrants Borrowed (P25, Col F, L6-7 & 11) Funds 10, 20 & 40 0.00 100.00 Weight 0.10EAV (P3, L7*L10) (.85 x EAV) x Sum of Combined Tax Rates) 5,435,711.70 Value 0.40

5. Percent of Long-Term Debt Margin Remaining: Total Percent Score 3Long Term Debt Outstanding (P3, L38) 10,124,891.00 60.07 Weight 0.10Total Long-Term Debt Allowed (P3, L21) 25,359,304.07 Value 0.30

Total Profile Score: 3.80 *Estimated 2009 Financial Profile Designation: RECOGNITION

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

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

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


BASIC FINANCIAL STATEMENTSSTATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS

STATEMENT OF POSITION AS OF JUNE 30, 2009

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2425262728293031

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

ASSETS Acct. # Educational Operations &

Maintenance Debt Services TransportationMunicipal

Retirement/Social Security

Capital Projects Working Cash Tort Fire Prevention & Safety

CURRENT ASSETS (100)

Cash (Accounts 111 through 115) 1 5,354,205 172,494 63,900 134,843 35,572 271,913 863,452 130,312Investments 120 350,476Taxes Receivable 130

Interfund Receivables 140

Intergovernmental Accounts Receivable 150

Other Receivables 160

Inventory 170

Prepaid Items 180

Other Current Assets (Describe & Itemize) 190

Total Current Assets 5,354,205 172,494 63,900 134,843 35,572 271,913 863,452 480,788 0

CAPITAL ASSETS (200)

Works of Art & Historical Treasures 210Land 220Building & Building Improvements 230Site Improvements & Infrastructure 240Capitalized Equipment 250Construction in Progress 260Amount Available in Debt Service Funds 340Amount to be Provided for Payment on Bonds 350

Total Capital Assets

CURRENT LIABILITIES (400)

Interfund Payables 410Intergovernmental Accounts Payable 420Other Payables 430

Contracts Payable 440

Loans Payable 460

Salaries & Benefits Payable 470

Payroll Deductions & Withholdings 480 9 233 (2 505) 0 4 098 34231323334

3536373839404142

Payroll Deductions & Withholdings 480 9,233 (2,505) 0 4,098 342Deferred Revenues & Other Current Liabilities 490

Due to Activity Fund Organizations 493

Total Current Liabilities 9,233 (2,505) 0 4,098 342 0 0 0 0

LONG-TERM LIABILITIES (500)

Bonds Payable 511

Other Long-Term Liabilities 590

Total Long-Term Liabilities 0 0 0 0 0 0 0 0Reserved Fund Balance 714

Unreserved Fund balance 730 5,344,972 174,999 63,900 130,745 35,230 271,913 863,452 480,788 0Investment in General Fixed Assets

Total Liabilities and Fund Balance 5,354,205 172,494 63,900 134,843 35,572 271,913 863,452 480,788 0

Printed: 11/21/2009 AFR09Form-47-071-2230-26.xls

BASIC FINANCIAL STATEMENTSSTATEMENT OF ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS

STATEMENT OF POSITION AS OF JUNE 30, 2009

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2425262728293031

A B

ASSETS Acct. #

CURRENT ASSETS (100)

Cash (Accounts 111 through 115) 1

Investments 120Taxes Receivable 130

Interfund Receivables 140

Intergovernmental Accounts Receivable 150

Other Receivables 160

Inventory 170

Prepaid Items 180

Other Current Assets (Describe & Itemize) 190

Total Current Assets

CAPITAL ASSETS (200)

Works of Art & Historical Treasures 210Land 220Building & Building Improvements 230Site Improvements & Infrastructure 240Capitalized Equipment 250Construction in Progress 260Amount Available in Debt Service Funds 340Amount to be Provided for Payment on Bonds 350

Total Capital Assets

CURRENT LIABILITIES (400)

Interfund Payables 410Intergovernmental Accounts Payable 420Other Payables 430

Contracts Payable 440

Loans Payable 460

Salaries & Benefits Payable 470

Payroll Deductions & Withholdings 480

L M NAccount Groups

Agency Fund General Fixed Assets

General Long-Term Debt

256,432

256,432

02,569,982

24,166,9461,057,0484,428,700

063,900

10,060,99132,222,676 10,124,891

31323334

3536373839404142

Payroll Deductions & Withholdings 480

Deferred Revenues & Other Current Liabilities 490

Due to Activity Fund Organizations 493

Total Current Liabilities

LONG-TERM LIABILITIES (500)

Bonds Payable 511

Other Long-Term Liabilities 590

Total Long-Term LiabilitiesReserved Fund Balance 714

Unreserved Fund balance 730

Investment in General Fixed Assets

Total Liabilities and Fund Balance

256,432256,432

10,124,891

10,124,891

32,222,676256,432 32,222,676 10,124,891


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, 2009

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34

5678910

111213141516171819

20

21222324

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

Description Acct # Educational Operations &


Retirement/ Social Security


RECEIPTS/REVENUES

Local Sources 1000 5,771,905 977,836 1,298,458 357,542 542,350 3,854 9,283 166,345 82,356Flow-Through Receipts/Revenues from One District to Another District

20000 0 0 0

State Sources 3000 5,258,737 135,000 0 575,792 0 0 0 0 0Federal Sources 4000 2,414,731 0 0 0 0 0 0 0 0

Total Direct Receipts/Revenues 13,445,373 1,112,836 1,298,458 933,334 542,350 3,854 9,283 166,345 82,356

Receipts/Revenues for "On Behalf" Payments 2 3998 1,389,468 Total Receipts/Revenues 14,834,841 1,112,836 1,298,458 933,334 542,350 3,854 9,283 166,345 82,356

DISBURSEMENTS/EXPENDITURES

Instruction 1000 8,581,347 162,231 Support Services 2000 3,698,582 1,149,036 1,104,777 380,847 2,119,372 247,330 191,721Community Services 3000 3,192 0 0 0 Payments to Other Districts & Govermental Units 4000 475,900 0 0 891 0 0 0Debt Service 5000 0 0 1,295,677 27,558 0 0 0

Total Direct Disbursements/Expenditures 12,759,021 1,149,036 1,295,677 1,133,226 543,078 2,119,372 247,330 191,721

Disbursements/Expenditures for "On Behalf" Payments 2 4180 1,389,468 0 0 0 0 0 0 0Total Disbursements/Expenditures 14,148,489 1,149,036 1,295,677 1,133,226 543,078 2,119,372 247,330 191,721Excess of Direct Receipts/Revenues Over (Under) Direct

Disbursements/Expenditures 3 686,352 (36,200) 2,781 (199,892) (728) (2,115,518) 9,283 (80,985) (109,365)

OTHER SOURCES/USES OF FUNDS

OTHER SOURCES OF FUNDS (7000)PERMANENT TRANSFER FROM VARIOUS FUNDS

Abolishment or Abatement of the Working Cash Fund 7110 2,150,00025262728

29

30313233343536373839404142434445464748

Transfer of Working Cash Fund Interest 7120 9,000Transfer Among Funds 7130 30,628Transfer of Interest 7140Transfer from Capital Project Fund to O&M Fund 7150Transfer of Excess Fire Prevention & Safety Tax and Interest Proceeds to

Debt Service Fund 47160

Transfer to Excess Fire Prevention & Safety Bond and Interest Proceeds

to Debt Service Fund 4 7170

SALE OF BONDS (7200)Principal on Bonds Sold 7210 2,150,000Premium on Bonds Sold 7220Accrued Interest on Bonds Sold 7230

Sale or Compensation for Fixed Assets 5 7300Transfer to Debt Service to Pay Principal on Capital Leases 7400 0Transfer to Debt Service to Pay Interest on Capital Leases 7500 0Transfer to Debt Service to Pay Principal on Revenue Bonds 7600 0Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 7700 0Transfer to Capital Projects Fund 7800 2,387,431ISBE Loan Proceeds 7900Other Sources Not Classified Elsewhere 7990Total Other Sources of Funds 2,150,000 39,628 0 0 0 2,387,431 2,150,000 0 0

OTHER USES OF FUNDS (8000)PERMANENT TRANSFER TO VARIOUS OTHER FUNDS (8100)

Abolishment or Abatement of the Working Cash Fund 8110 2,150,000Transfer of Working Cash Fund Interest 8120 9,000Transfer Among Funds 8130 30,628


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, 2009

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





4950

51

52535455565758596061

6263

6465

Transfer of Interest 8140Transfer from Capital Project Fund to O&M Fund 8150 0Transfer of Excess Fire Prevention & Safety Tax & Interest Proceeds to O&M Fund 8160 0Transfer of Excess Fire Prevention & Safety Bond and Interest Proceeds to Debt Service Fund 8170 0Transfer to Debt Service Fund to Pay Principal on Capital Leases 8400Transfer to Debt Service Fund to Pay Interest on Capital Leases 8500Transfer to Debt Service Fund to Pay Principal on Revenue Bonds 8600Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 8700Transfer to Capital Projects Fund 8800 2,119,372 268,059Transfer to Debt Service Fund to Pay Principal on ISBE Loans 8910Other Uses Not Classified Elsewhere 8990 33,641Total Other Uses of Funds 2,150,000 268,059 0 0 0 0 2,159,000 33,641 0

Total Other Sources/Uses of Funds 6 0 (228,431) 0 0 0 2,387,431 (9,000) (33,641) 0

686,352 (264,631) 2,781 (199,892) (728) 271,913 283 (114,626) (109,365)Fund Balances - July 1, 2008 5,198,958 484,367 61,119 307,335 35,958 863,169 109,365

Other Changes in Fund Balances - Increases (Decreases) (Describe & Itemize) (540,338) (44,737) 23,302 595,414Fund Balances - June 30, 2009 5,344,972 174,999 63,900 130,745 35,230 271,913 863,452 480,788 0

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


STATEMENT OF REVENUES RECEIVED/REVENUESFOR THE YEAR ENDING JUNE 30, 2009

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





RECEIPTS/REVENUES FROM LOCAL SOURCES (1000)

AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY

Designated Purposes Levies (1110-1120) 7 4,683,715 849,136 1,293,807 339,664 214,554 164,833 81,913Leasing Purposes Levy 8 1130Special Education Purposes Levy 1140 69,286FICA/Medicare Only Purposes Levies 1150 281,954Area Vocational Construction Purposes Levy 1160Summer School Purposes Levy 1170Other Tax Levies (Describe & Itemize) 1190Total Ad Valorem Taxes Levied By District 4,753,001 849,136 1,293,807 339,664 496,508 0 0 164,833 81,913

PAYMENTS IN LIEU OF TAXESMobile Home Privilege Tax 1210 11,515 1 1 1Payments from Local Housing Authorities 1220

Corporate Personal Property Replacement Taxes 9 1230 112,231 95,000 34,336Other Payments in Lieu of Taxes (Describe & Itemize) 1290Total Payments in Lieu of Taxes 123,746 95,001 0 1 34,337 0 0 0 0

TUITION Regular - Tuition from Pupils or Parents (In State) 1311Regular - Tuition from Other Districts (In State) 1312 16,394Regular - Tuition from Other Sources (In State) 1313Regular - Tuition from Other Sources (Out of State) 1314Summer Sch - Tuition from Pupils or Parents (In State) 1321Summer Sch - Tuition from Other Districts (In State) 1322Summer Sch - Tuition from Other Sources (In State) 1323S S h T iti f Oth S (O t f St t ) 132427

28293031323334353637383940414243444546474849505152

Summer Sch - Tuition from Other Sources (Out of State) 1324CTE - Tuition from Pupils or Parents (In State) 1331CTE - Tuition from Other Districts (In State) 1332CTE - Tuition from Other Sources (In State) 1333CTE - Tuition from Other Sources (Out of State) 1334Special Ed - Tuition from Pupils or Parents (In State) 1341Special Ed - Tuition from Other Districts (In State) 1342Special Ed - Tuition from Other Sources (In State) 1343Special Ed - Tuition from Other Sources (Out of State) 1344Adult - Tuition from Pupils or Parents (In State) 1351Adult - Tuition from Other Districts (In State) 1352Adult - Tuition from Other Sources (In State) 1353Adult - Tuition from Other Sources (Out of State) 1354Total Tuition 16,394

TRANSPORTATION FEESRegular -Transp Fees from Pupils or Parents (In State) 1411Regular - Transp Fees from Other Districts (In State) 1412Regular - Transp Fees from Other Sources (In State) 1413Regular - Transp Fees from Co-curricular Activities (In State) 1415 397Regular Transp Fees from Other Sources (Out of State) 1416Summer Sch - Transp. Fees from Pupils or Parents (In State) 1421Summer Sch - Transp. Fees from Other Districts (In State) 1422Summer Sch - Transp. Fees from Other Sources (In State) 1423Summer Sch - Transp. Fees from Other Sources (Out of State) 1424CTE - Transp Fees from Pupils or Parents (In State) 1431CTE - Transp Fees from Other Districts (In State) 1432



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





5354555657585960616263646566676869707172737475767778

CTE - Transp Fees from Other Sources (In State) 1433CTE - Transp Fees from Other Sources (Out of State) 1434Special Ed - Transp Fees from Pupils or Parents (In State) 1441Special Ed - Transp Fees from Other Districts (In State) 1442Special Ed - Transp Fees from Other Sources (In State) 1443Special Ed - Transp Fees from Other Sources (Out of State) 1444Adult - Transp Fees from Pupils or Parents (In State) 1451Adult - Transp Fees from Other Districts (In State) 1452Adult - Transp Fees from Other Sources (In State) 1453Adult - Transp Fees from Other Sources (Out of State) 1454

Total Transportation Fees 397EARNINGS ON INVESTMENTS

Interest on Investments 1510 119,638 7,455 4,651 4,534 2,377 179 8,618 1,512 443Gain or Loss on Sale of Investments 1520Total Earnings on Investments 119,638 7,455 4,651 4,534 2,377 179 8,618 1,512 443

FOOD SERVICESales to Pupils - Lunch 1611 211,002Sales to Pupils - Breakfast 1612Sales to Pupils - A la Carte 1613 234,911Sales to Pupils - Other (Describe & Itemize) 1614Sales to Adults 1620 7,620Other Food Service (Describe & Itemize) 1690 7,815Total Food Service 461,348

DISTRICT/SCHOOL ACTIVITY INCOMEAdmissions - Athletic 1711 27,401Admissions - Other (Describe & Itemize) 171978

798081828384858687888990919293949596979899100101102

Admissions - Other (Describe & Itemize) 1719Fees 1720 100,719Book Store Sales 1730 4,001Other District/School Activity Revenue (Describe & Itemize) 1790Total District/School Activity Income 132,121 0

TEXTBOOK INCOMERentals - Regular Textbooks 1811Rentals - Summer School Textbooks 1812Rentals - Adult/Continuing Education Textbooks 1813Rentals - Other (Describe & Itemize) 1819Sales - Regular Textbooks 1821Sales - Summer School Textbooks 1822Sales - Adult/Continuing Education Textbooks 1823Sales - Other (Describe & Itemize) 1829Other (Describe & Itemize) 1890Total Textbook Income 0

OTHER REVENUE FROM LOCAL SOURCESRentals 1910 13,796Contributions and Donations from Private Sources 1920 11,605Impact Fees from Municipal or County Governments 1930 3,675Services Provided Other Districts 1940Refund of Prior Years' Expenditures 1950Payments of Surplus Moneys from TIF Districts 1960Drivers' Education Fees 1970Proceeds from Vendors' Contracts 1980



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





103104105106107108

109110111112

113

114115116117118

119120121122123124125

Payment from Other Districts 1991Sale of Vocational Projects 1992Other Local Fees 1993Other Local Revenues (Describe & Itemize) 1999 154,052 12,448 12,946 9,128 665Total Other Revenue from Local Sources 165,657 26,244 0 12,946 9,128 3,675 665 0 0Total Receipts/Revenues from Local Sources 1000 5,771,905 977,836 1,298,458 357,542 542,350 3,854 9,283 166,345 82,356

Flow-through Revenue from State Sources 2100Flow-through Revenue from Federal Sources 2200Other Flow-Through (Describe & Itemize) 2300Total Flow-Through Receipts/Revenues from One District to Another District

20000 0 0 0

UNRESTRICTED GRANTS-IN-AIDGeneral State Aid- Sec. 18-8.05 3001 4,638,417 135,000General State Aid - Hold Harmless/Supplemental 3002Reorganization Incentives (Accounts 3005-3021) 3005Other Unrestricted Grants-In-Aid from State Sources (Describe & Itemize)

3099

Total Unrestricted Grants-In-Aid 4,638,417 135,000 0 0 0 0 0 0RESTRICTED GRANTS-IN-AID

SPECIAL EDUCATIONSpecial Education - Private Facility Tuition 3100 484Special Education - Extraordinary 3105 189,507S i l Ed ti P l 3110 135 437

FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT (2000)

RECEIPTS/REVENUES FROM STATE SOURCES (3000)

125126127128129130131132133134135136137138139140141142143144145146147148

Special Education - Personnel 3110 135,437Special Education - Orphanage - Individual 3120 6,404Special Education - Orphanage - Summer 3130Special Education - Summer School 3145 2,439Special Education - Other (Describe & Itemize) 3199Total Special Education 334,271 0 0

CAREER AND TECHNICAL EDUCATION (CTE)CTE - Technical Education - Tech Prep 3200 28,784CTE - Secondary Program Improvement (CTEI) 3220CTE - WECEP 3225CTE - Agriculture Education 3235 3,989CTE - Instructor Practicum 3240CTE - Student Organizations 3270CTE - Other (Describe & Itemize) 3299Total Career and Technical Education 32,773 0 0

BILINGUAL EDUCATIONBilingual Ed - Downstate - TPI and TBE 3305 12,804Bilingual Education - Transitional Bilingual Education 3310Total Bilingual Ed 12,804 0State Free Lunch & Breakfast 3360 3,813School Breakfast Initiative 3365Driver Education 3370 18,725Adult Ed (from ICCB) 3410Adult Ed - Other (Describe & Itemize) 3499



Page 12

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2

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





149150151152153154155156157158159160161162163164165166167168169170171172

173

TRANSPORTATIONTransportation - Regular/Vocational 3500 552,378Transportation - Special Education 3510 23,414Transportation - Other (Describe & Itemize) 3599Total Transportation 0 0 575,792 0Learning Improvement - Change Grants 3610 3,000Scientific Literacy 3660Truant Alternative/Optional Education 3695Early Childhood - Block Grant 3705 74,808Reading Improvement Block Grant 3715 52,088Reading Improvement Block Grant - Reading Recovery 3720Continued Reading Improvement Block Grant 3725Continued Reading Improvement Block Grant (2% Set Aside) 3726Chicago General Education Block Grant 3766Chicago Educational Services Block Grant 3767School Safety & Educational Improvement Block Grant 3775 66,206Technology - Learning Technology Centers 3780State Charter Schools 3815Extended Learning Opportunities - Summer Bridges 3825Infrastructure Improvements - Construction 3920School Infrastructure - Maintenance 3925Other Restricted Revenue from State Sources (Describe & Itemize) 3999 21,832

620,320 0 0 575,792 0 0 0 0 0Total Receipts from State Sources 3000 5,258,737 135,000 0 575,792 0 0 0 0 0Total Restricted Grants-In-Aid

RECEIPTS/REVENUES FROM FEDERAL SOURCES (4000)

174175

176

177178179180181

182

183

184185186187188189190191192193194

Federal Impact Aid 4001Other Unrestricted Grants-In-Aid Received Directly from the Fed Govt (Describe & Itemize)

4009

0 0 0 0 0 0 0 0 0

Head Start 4045Construction (Impact Aid) 4050MAGNET 4060Other Restricted Grants-In-Aid Received Directly from the Federal Govt (Describe & Itemize)

4090169,859

169,859 0 0 0 0 0

TITLE VTitle V - Innovation and Flexibility Formula 4100Title V - District Projects 4105Title V - Rural & Low Income Schools 4107Title V - Other (Describe & Itemize) 4199Total Title V 0 0 0 0

FOOD SERVICEBreakfast Start-Up 4200National School Lunch Program 4210 128,022Special Milk Program 4215

UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT

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

Total Unrestricted Grants-In-Aid Received Directly from the Federal Govt

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

RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT



Page 13

1

2

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





195196197198199200201202203204205206207208209210211212213214215216217218219220

School Breakfast Program 4220Summer Food Service Admin/Program 4225Child Care Commodity/SFS 13-Adult Day Care 4226Food Service - Other (Describe & Itemize) 4299Total Food Service 128,022 0

TITLE ITitle I - Low Income 4300 144,928Title I - Low Income - Neglected, Private 4305Title I - Comprehensive School Reform 4332Title I - Reading First 4334Title I - Even Start 4335Title I - Reading First SEA Funds 4337Title I - Migrant Education 4340Title I - Other (Describe & Itemize) 4399Total Title I 144,928 0 0 0

TITLE IVTitle IV - Safe & Drug Free Schools - Formula 4400 5,955Title IV - 21st Century 4421Title IV - Other (Describe & Itemize) 4499Total Title IV 5,955 0 0 0

FEDERAL - SPECIAL EDUCATIONFed - Spec Education - Preschool Flow-Through 4600 6,139Fed - Spec Education - Preschool Discretionary 4605Fed - Spec Education - IDEA - Flow Through/Low Incidence 4620 67,005Fed - Spec Education - IDEA - Room & Board 4625Fed - Spec Education - IDEA - Discretionary 4630220

221222223224225226227228229230231232233234235236237238239240241242243244245246

Fed - Spec Education - IDEA - Discretionary 4630Fed - Spec Education - IDEA - Other (Describe & Itemize) 4699

Total Federal - Special Education 73,144 0 0 0CTE - PERKINS

CTE - Perkins - Title IIIE - Tech Prep 4770CTE - Other (Describe & Itemize) 4799Total CTE - Perkins 0 0 0Federal - Adult Education 4810General State Aid - Education Stabilization 4850 1,411,164Title I - Low Income 4851Title I - Neglected, Private 4852Title I - Delinquent, Private 4853Title I - School Improvement (Part A) 4854Title I - School Improvement (Part G) 4855IDEA - Part B - Preschool 4856IDEA - Part B - Flow-Through 4857Title IID - Technology-Formula 4860Title IID - Technology-Competitive 4861McKinney - Vento Homeless Education 4862Child Nutrition Equipment Assistance 4863Impact Aid Formula Grants 4864Impact Aid Competitive Grants 4865Qualified Zone Academy Bond Tax Credits 4866Qualified School Construction Bond Credits 4867Build America Bond Tax Credits 4868Build America Bond Interest Reimbursement 4869Other ARRA Funds - I 4870



Page 14

1

2

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





247248249250251252253254255256257258259260261262263264265266267

268

269270271

Other ARRA Funds - II 4871Other ARRA Funds - III 4872Other ARRA Funds - IV 4873Other ARRA Funds - V 4874Other ARRA Funds VI 4875Other ARRA Funds VII 4876Other ARRA Funds VIII 4877Other ARRA Funds IX 4878Other ARRA Funds X 4879Other ARRA Funds XI 4880Total Stimulus Programs 1,411,164 0 0 0 0 0 0 0Advanced Placement Fee/International Baccalaureate 4904Emergency Immigrant Assistance 4905Title III - English Language Acquisition 4909 15,660Learn & Serve America 4910McKinney Education for Homeless Children 4920Title II - Eisenhower Professional Development Formula 4930Title II - Teacher Quality 4932 48,843Federal Charter Schools 4960Medicaid Matching Funds - Administrative Outreach 4991 5,720Medicaid Matching Funds - Fee-for-Service Program 4992 29,051Other Restricted Revenue from Federal Sources (Describe & Itemize) 4999

382,385

2,244,872 0 0 0 0 0 0 0Total Receipts/Revenues from Federal Sources 4000 2,414,731 0 0 0 0 0 0 0 0T t l Di t R i t /R 13 445 373 1 112 836 1 298 458 933 334 542 350 3 854 9 283 166 345 82 356

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

271 Total Direct Receipts/Revenues 13,445,373 1,112,836 1,298,458 933,334 542,350 3,854 9,283 166,345 82,356


STATEMENT OF EXPENDITURES DISBURSED/EXPENDITURES, BUDGET TO ACTUALFOR THE YEAR ENDING JUNE 30, 2009

Page 15

1

2

3456789

10111213141516171819202122232425262728

A B C D E F G H I J K L(100) (200) (300) (400) (500) (600) (700) (800) (900)

Description Funct # Salaries Employee

BenefitsPurchased Services

Supplies & Materials Capital Outlay Other Objects Non-Capitalized

EquipmentTermination

Benefits Total Budget

INSTRUCTION (ED)Regular Programs 1100 5,212,983 1,085,588 34,307 352,718 183,126 6,868,722 7,666,019Pre-K Programs 1125 0Special Education Programs (Functions 1200-1220) 1200 733,457 159,766 42,070 8,248 18,001 961,542 470,061Special Education Programs Pre-K 1225 0Remedial and Supplemental Programs K-12 1250 82,657 22,574 19,074 124,305 121,589Remedial and Support Programs Pre-K 1275 0Adult/Continuing Education Programs 1300 0CTE Programs 1400 32,011 32,011 30,100Interscholastic Programs 1500 302,016 43,436 62,483 48,598 6,000 462,533 492,450Summer School Programs 1600 35,047 7,970 2,287 45,304 37,461Gifted Programs 1650 0Driver's Education Programs 1700 0Bilingual Programs 1800 69,763 15,583 528 1,056 86,930 63,383Truant Alternative & Optional Programs 1900 0Pre-K Programs - Private Tuition 1910 0Regular K-12 Programs - Private Tuition 1911 0Special Education Programs K-12 - Private Tuition 1912 0Special Education Programs Pre-K - Tuition 1913 0Remedial/Supplemental Programs K-12 - Private Tuition 1914 0Remedial/Supplemental Programs Pre-K - Private Tuition 1915 0Adult/Continuing Education Programs - Private Tuition 1916 0CTE Programs - Private Tuition 1917 0Interscholastic Programs - Private Tuition 1918 0Summer School Programs - Private Tuition 1919 0

10 - EDUCATIONAL FUND (ED)

2930

3132333435363738394041424344454647484950

51525354

gGifted Programs - Private Tuition 1920 0Bilingual Programs - Private Tuition 1921 0

Truants Alternative/Optional Ed Programs - Private Tuition 1922 0Total Instruction 10 1000 6,435,923 1,334,917 141,675 442,631 226,201 0 0 0 8,581,347 8,881,063

SUPPORT SERVICES (ED)SUPPORT SERVICES - PUPILS

Attendance & Social Work Services 2110 0Guidance Services 2120 145,443 37,328 61,703 8,527 253,001 194,725Health Services 2130 93,959 5,421 11,142 5,543 4,301 146 120,512 119,506Psychological Services 2140 0 2,500Speech Pathology & Audiology Services 2150 17,779 1,523 19,302 15,000Other Support Services - Pupils (Describe & Itemize) 2190 5,126 5,126 5,500Total Support Services - Pupils 2100 257,181 44,272 77,971 14,070 4,301 146 0 0 397,941 337,231

SUPPORT SERVICES - INSTRUCTIONAL STAFFImprovement of Instruction Services 2210 59,551 13,061 47,204 11,279 131,095 234,471Educational Media Services 2220 106,588 14,452 6,935 28,410 120 156,505 135,328Assessment & Testing 2230 1,153 947 2,100 616Total Support Services - Instructional Staff 2200 166,139 27,513 55,292 40,636 0 120 0 0 289,700 370,415

SUPPORT SERVICES - GENERAL ADMINISTRATIONBoard of Education Services 2310 22,184 4,861 160,029 2,084 6,858 196,016 408,763Executive Administration Services 2320 136,642 31,086 7,092 8,339 1,556 3,425 188,140 247,245Special Area Administration Services 2330 411 1 412 0

Tort Immunity Services 2360 - 2370 0

Total Support Services - General Administration 2300 159,237 35,948 167,121 10,423 1,556 10,283 0 0 384,568 656,008SUPPORT SERVICES - SCHOOL ADMINISTRATION

Office of the Principal Services 2410 716,047 139,838 8,576 2,880 867,341 917,912



Page 16

1

2

A B C D E F G H I J K L(100) (200) (300) (400) (500) (600) (700) (800) (900)






555657585960616263646566

6768697071727374757677787980

Other Support Services - School Admin (Describe & Itemize) 2490 0Total Support Services - School Administration 2400 716,047 139,838 8,576 0 0 2,880 0 0 867,341 917,912

SUPPORT SERVICES - BUSINESSDirection of Business Support Services 2510 51,113 11,093 375 62,581 63,143Fiscal Services 2520 96,279 10,422 22,732 6,063 1,049 136,545 99,035Operation & Maintenance of Plant Services 2540 14,700 1,853 77,878 447,416 541,847 508,402Pupil Transportation Services 2550 3,500 350 8,100 11,950 14,750Food Services 2560 191,157 4,604 5,514 318,497 13,746 1,240 534,758 586,736Internal Services 2570 3,866 3,866 0Total Support Services - Business 2500 356,749 28,322 114,599 775,842 13,746 2,289 0 0 1,291,547 1,272,066

SUPPORT SERVICES - CENTRALDirection of Central Support Services 2610 0

Planning, Research, Development, & Evaluation Services 2620 7,500 7,500 15,000Information Services 2630 140,397 14,682 71,399 92,108 30,226 50 348,862 418,800Staff Services 2640 61,979 14,464 33,414 1,021 245 111,123 112,342Data Processing Services 2660 0Total Support Services - Central 2600 202,376 29,146 112,313 93,129 30,226 295 0 0 467,485 546,142Other Support Services (Describe & Itemize) 2900 0 15,000Total Support Services 2000 1,857,729 305,039 535,872 934,100 49,829 16,013 0 0 3,698,582 4,114,774

COMMUNITY SERVICES (ED) 3000 150 37 3,005 3,192 7,285PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED)

PAYMENTS TO OTHER GOVT UNITS (IN-STATE)Payments for Regular Programs 4110 0 5,000Payments for Special Education Programs 4120 455,000 455,000 452,910Payments for Adult/Continuing Education Programs 4130 0Payments for CTE Programs 4140 20,900 20,900 30,000

81

82

838485

8687888990

919293

94

y g , , ,Payments for Community College Programs 4170 0Other Payments to In-State Govt. Units (Describe & Itemize) 4190

0Total Payments to Dist & Other Govt Units (In-State) 4100 20,900 455,000 475,900 487,910Payments for Regular Programs - Tuition 4210 0Payments for Special Education Programs - Tuition 4220 0

Payments for Adult/Continuing Education Programs - Tuition 4230 0Payments for CTE Programs - Tuition 4240 0Payments for Community College Programs - Tuition 4270 0Payments for Other Programs - Tuition 4280 0Other Payments to In-State Govt Units 4290 0Total Payments to Other District & Govt Units -Tuition (In State) 4200 0 0 0Payments for Regular Programs - Transfers 4310 0Payments for Special Education Programs - Transfers 4320 0

Payments for Adult/Continuing Ed Programs - Transfers 4330 0



Page 17

1

2

A B C D E F G H I J K L(100) (200) (300) (400) (500) (600) (700) (800) (900)






95969798

99100101102103104105106107108109110111112113

114115

116117118

Payments for CTE Programs - Transfers 4340 0Payments for Community College Program - Transfers 4370 0Payments for Other Programs - Transfers 4380 0Other Payments to In-State Govt Units - Transfers 4390 0Total Payments to Other District & Govt Units - Transfers (In-State)

43000 0 0 0

Payments to Other Dist & Govt Units (Out-of-State) 4400 0Total Payments to Other District & Govt Units 4000 20,900 455,000 475,900 487,910

DEBT SERVICES (ED)DEBT SERVICES - INTEREST ON SHORT-TERM DEBT

Tax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop. Repl. Tax Anticipation Notes 5130 0State Aid Anticipation Certificates 5140 0Other Interest on Short-Term Debt 5150 0Total Interest on Short-Term Debt 5100 0 0 0Debt Services - Interest on Long-Term Debt 5200 0Total Debt Services 5000 0 0 0

PROVISIONS FOR CONTINGENCIES (ED) 6000Total Direct Disbursements/Expenditures 8,293,802 1,639,993 701,452 1,376,731 276,030 471,013 0 0 12,759,021 13,491,032Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 686,352

SUPPORT SERVICES (O&M)SUPPORT SERVICES - PUPILS

20 - OPERATIONS & MAINTENANCE FUND (O&M)

119120121122123124125126127128129130131132133

134135136137138139140141

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

Direction of Business Support Services 2510 0Facilities Acquisition & Construction Services 2530 13,073 13,073 2,163,065Operation & Maintenance of Plant Services 2540 519,174 90,994 284,859 153,505 86,646 785 1,135,963 1,133,683Pupil Transportation Services 2550 0Food Services 2560 0Total Support Services - Business 2500 519,174 90,994 284,859 153,505 99,719 785 0 0 1,149,036 3,296,748Other Support Services (Describe & Itemize) 2900 0Total Support Services 2000 519,174 90,994 284,859 153,505 99,719 785 0 0 1,149,036 3,296,748

COMMUNITY SERVICES (O&M) 3000 0PAYMENTS TO OTHER DIST & GOVT UNITS (O&M)

PAYMENTS TO OTHER GOVT UNITS (IN-STATE)Payments for Special Education Programs 4120 0Payments for CTE Programs 4140 0Other Payments to In-State Govt. Units (Describe & Itemize)

41900

Total Payments to Other Govt. Units (In-State) 4100 0 0 0 0Payments to Other Govt. Units (Out of State) 4400 0Total Payments to Other Dist & Govt Units 4000 0 0 0 0

DEBT SERVICES (O&M) 5000DEBT SERVICES - INTEREST ON SHORT-TERM DEBT

Tax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0



Page 18

1

2

A B C D E F G H I J K L(100) (200) (300) (400) (500) (600) (700) (800) (900)






142143144145146147148149150151

152153154155156157158159160

161162

163164165

Corporate Personal Prop. Repl. Tax Anticipation Notes 5130 0State Aid Anticipation Certificates 5140 0Other Interest on Short-Term Debt (Describe & Itemize) 5150 0Total Debt Service - Interest on Short-Term Debt 5100 0 0 0

DEBT SERVICE - INTERST ON LONG-TERM DEBT 5200 0Total Debt Services 5000 0 0 0

PROVISIONS FOR CONTINGENCIES (O&M) 6000519,174 90,994 284,859 153,505 99,719 785 0 0 1,149,036 3,296,748

(36,200)

PAYMENTS TO OTHER DIST & GOVT UNITS (DS) 4000 0DEBT SERVICES (DS) 5000

DEBT SERVICES - INTEREST ON SHORT-TERM DEBTTax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop. Repl. Tax Anticipation Notes 5130 0State Aid Anticipation Certificates 5140 560 560 560Other Interest on Short-Term Debt (Describe & Itemize) 5150 0

Total Debt Services - Interest On Short-Term Debt 5100 560 560 560DEBT SERVICES - INTEREST ON LONG-TERM DEBT 5200 450,384 450,384 450,385

DEBT SERVICES - PAYMENTS OF PRINCIPAL ON LONG-

TERM DEBT (Lease/Purchase Principal Retired) 11

5300

844,733 844,733 844,733DEBT SERVICES - OTHER (Describe & Itemize) 5400 0

Total Debt Services 5000 0 1 295 677 1 295 677 1 295 678

30 - DEBT SERVICES (DS)

Total Direct Disbursements/Expenditures Excess (Deficiency) of Receipts/Revenues\Over

165166167

168169

170171172173174175176177178179

180181182183184185

186187

Total Debt Services 5000 0 1,295,677 1,295,677 1,295,678PROVISION FOR CONTINGENCIES (DS) 6000

Total Disbursements/ Expenditures 0 1,295,677 1,295,677 1,295,678Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 2,781

40 - TRANSPORTATION FUND (TR)

SUPPORT SERVICES (TR)SUPPORT SERVICES - PUPILS

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

Pupil Transportation Services 2550 569,089 38,878 51,246 256,097 189,290 177 1,104,777 1,099,552Other Support Services (Describe & Itemize) 2900 0Total Support Services 2000 569,089 38,878 51,246 256,097 189,290 177 0 0 1,104,777 1,099,552

COMMUNITY SERVICES (TR) 3000 0PAYMENTS TO OTHER DIST & GOVT UNITS (TR)

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

Payments for Regular Programs 4110 0Payments for Special Education Programs 4120 891 891 1,500Payments for Adult/Continuing Education Programs 4130 0Payments for CTE Programs 4140 0Payments for Community College Programs 4170 0Other Payments to In-State Govt. Units (Describe & Itemize)

41900

Total Payments to Other Govt. Units (In-State) 4100 891 0 891 1,500



Page 19

1

2

A B C D E F G H I J K L(100) (200) (300) (400) (500) (600) (700) (800) (900)






188189190191192193194195196

197198

199200201202203

204205

206207208209210

PAYMENTS TO OTHER GOVT UNITS (OUT-OF-STATE) 4400 0Total Payments to Other Dist & Govt Units 4000 891 0 891 1,500

DEBT SERVICES (TR)DEBT SERVICE - INTEREST ON SHORT-TERM DEBT

Tax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop. Repl. Tax Anticipation Notes 5130 0State Aid Anticipation Certificates 5140 0Other (Describe & Itemize) 5150 27,558 27,558 27,558

Total Debt Services - Interest On Short-Term Debt 5100 27,558 27,558 27,558DEBT SERVICES - INTEREST ON LONG-TERM DEBT 5200 0DEBT SERVICE - PAYMENTS OF PRINCIPAL ON LONG-

TERM DEBT (Lease/Purchase Principal Retired) 115300

0DEBT SERVICES - OTHER (Describe & Itemize) 5400 0

Total Debt Services 27,558 27,558 27,558PROVISION FOR CONTINGENCIES (TR) 6000

Total Disbursements/ Expenditures 569,089 38,878 52,137 256,097 189,290 27,735 0 0 1,133,226 1,128,610Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures (199,892)

INSTRUCTION (MR/SS)Regular Programs 1100 137,706 137,706 112,675Pre-K Programs 1125 0Special Education Programs (Functions 1200-1220) 1200 12,234 12,234 57,156

50 - MUNICIPAL RETIREMENT/SOCIAL SECURITY FUND (MR/SS)

210211212213214215216217218219220221222223224225226227228229230231232233234235236

Special Education Programs (Functions 1200-1220) 1200 12,234 12,234 57,156Special Education Programs - Pre-K 1225 0Remedial and Supplemental Programs - K-12 1250 (7) (7) 0Remedial and Supplemental Programs - Pre-K 1275 0Adult/Continuing Education Programs 1300 0CTE Programs 1400 0Interscholastic Programs 1500 8,554 8,554 15,810Summer School Programs 1600 407 407 640Gifted Programs 1650 0Driver's Education Programs 1700 0Bilingual Programs 1800 3,337 3,337 0Truants' Alternative & Optional Programs 1900 0Total Instruction 1000 162,231 162,231 186,281

SUPPORT SERVICES (MR/SS) 2000SUPPORT SERVICES - PUPILS

Attendance & Social Work Services 2110 0Guidance Services 2120 176 176 0Health Services 2130 17,315 17,315 20,040Psychological Services 2140 0Speech Pathology & Audiology Services 2150 258 258 0Other Support Services - Pupils (Describe & Itemize) 2190 0Total Support Services - Pupils 2100 17,749 17,749 20,040

SUPPORT SERVICES - INSTRUCTIONAL STAFFImprovement of Instruction Services 2210 410 410 600Educational Media Services 2220 9,340 9,340 9,350Assessment & Testing 2230 0Total Support Services - Instructional Staff 2200 9,750 9,750 9,950



Page 20

1

2

A B C D E F G H I J K L(100) (200) (300) (400) (500) (600) (700) (800) (900)






237238239240241

242243244245246

247248249250251252

253254255256257258259260261

SUPPORT SERVICES - GENERAL ADMINISTRATIONBoard of Education Services 2310 95 95 0Executive Administration Services 2320 2,336 2,336 7,080Service Area Administrative Services 2330 85 85 0Claims Paid from Self Insurance Fund 2361 0Workers' Compensation or Workers' Occupation Disease Acts Payments

23620

Unemployment Insurance Payments 2363 0Insurance Payments (Regular or Self-Insurance) 2364 0Risk Management and Claims Services Payments 2365 0Judgment and Settlements 2366 0Educational, Inspectional, Supervisory Services Related to Loss Prevention or Reduction

23670

Reciprocal Insurance Payments 2368 0Legal Services 2369 0Total Support Services - General Administration 2300 2,516 2,516 7,080

SUPPORT SERVICES - SCHOOL ADMINISTRATIONOffice of the Principal Services 2410 60,479 60,479 55,941Other Support Services - School Administration (Describe & Itemize)

24900

Total Support Services - School Administration 2400 60,479 60,479 55,941SUPPORT SERVICES - BUSINESS

Direction of Business Support Services 2510 675 675 755Fiscal Services 2520 18,322 18,322 10,760Facilities Acquisition & Construction Services 2530 0Operation & Maintenance of Plant Services 2540 103,214 103,214 93,517Pupil Transportation Services 2550 105,296 105,296 100,150Food Services 2560 33 911 33 911 37 300261

262263264265

266267268269270271272273274275276277278279280281282

Food Services 2560 33,911 33,911 37,300Internal Services 2570 0Total Support Services - Business 2500 261,418 261,418 242,482

SUPPORT SERVICES - CENTRALDirection of Central Support Services 2610 0

Planning, Research, Development, & Evaluation Services 26200

Information Services 2630 24,594 24,594 27,955Staff Services 2640 4,341 4,341 5,381Data Processing Services 2660 0Total Support Services - Central 2600 28,935 28,935 33,336Other Support Services (Describe & Itemize) 2900 0Total Support Services 2000 380,847 380,847 368,829

COMMUNITY SERVICES (MR/SS) 3000 0PAYMENTS TO OTHER DIST & GOVT UNITS (MR/SS)

Payments for Special Education Programs 4120 0Payments for CTE Programs 4140 0Total Payments to Other Dist & Govt Units 4000 0 0 0

DEBT SERVICES (MR/SS)DEBT SERVICE - INTEREST ON SHORT-TERM DEBT

Tax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop. Repl. Tax Anticipation Notes 5130 0



Page 21

1

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A B C D E F G H I J K L(100) (200) (300) (400) (500) (600) (700) (800) (900)






283284285286287

288289

290291292293294295296297298299300301302303304

305306

State Aid Anticipation Certificates 5140 0Other (Describe & Itemize) 5150 0Total Debt Services - Interest 5000 0 0 0

PROVISION FOR CONTINGENCIES (MR/SS) 6000543,078 0 543,078 555,110

Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures (728)

SUPPORT SERVICES (CP)SUPPORT SERVICES - BUSINESS

Facilities Acquisition and Construction Services 2530 2,119,372 2,119,372Other Support Services (Describe & Itemize) 2900 0Total Support Services 2000 0 0 0 0 2,119,372 0 0 0 2,119,372 0

PAYMENTS TO OTHER DIST & GOVT UNITS (CP)PAYMENTS TO OTHER GOVT UNITS (In-State)

Payments to Other Govt Units (In-State) 4100 0Payments for Special Education Programs 4120 0Payments for CTE Programs 4140 0Other Payments to In-State Govt. Units (Describe & Itemize) 4190 0Total Payments to Other Dist & Govt Units 4000 0 0 0 0

PROVISION FOR CONTINGENCIES (S&C/CI) 60000 0 0 0 2,119,372 0 0 0 2,119,372 0

(2,115,518)

60 - CAPITAL PROJECTS (CP)

Total Disbursements/Expenditures

Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures

Total Disbursements/ Expenditures

307308

309310311

312313314315316

317318319320321322323324

SUPPORT SERVICES - GENERAL ADMINISTRATIONClaims Paid from Self Insurance Fund 2361 0Workers' Compensation or Workers' Occupation Disease Acts Payments

23620

Unemployment Insurance Payments 2363 8,602 8,602 9,000Insurance Payments (Regular or Self-Insurance) 2364 68,498 68,498 71,000Risk Management and Claims Services Payments 2365 72,530 72,530 62,236Judgment and Settlements 2366 0Educational, Inspectional, Supervisory Services Related to Loss Prevention or Reduction

236785,000 12,700 97,700 115,500

Reciprocal Insurance Payments 2368 0Legal Services 2369 0Total Support Services - General Administration 2000 85,000 0 162,330 0 0 0 0 0 247,330 257,736

DEBT SERVICES (TF) 5000DEBT SERVICES - INTEREST ON SHORT-TERM DEBT

Tax Anticipation Warrants 5110 0Corporate Personal Prop. Repl. Tax Anticipation Notes 5130 0

70 - WORKING CASH (WC)

80 - TORT FUND (TF)



Page 22

1

2

A B C D E F G H I J K L(100) (200) (300) (400) (500) (600) (700) (800) (900)






325

326327328329330

331332333334335336337338339340341342343344345346347348349

Other Interest or Short-Term Debt 5150 0

Total Debt Services - Interest on Short-Term Debt 5000 0 0 0PROVISIONS FOR CONTINGENCIES (TF) 6000

Total Disbursements/Expenditures 85,000 0 162,330 0 0 0 0 0 247,330 257,736(80,985)

SUPPORT SERVICES (FP&S)SUPPORT SERVICES - BUSINESS

Facilities Acquisition & Construction Services 2530 191,721 191,721 192,863Operation & Maintenance of Plant Services 2540 0Total Support Services - Business 2500 0 0 0 0 191,721 0 0 0 191,721 192,863Other Support Services (Describe & Itemize) 2900 0Total Support Services 2000 0 0 0 0 191,721 0 0 0 191,721 192,863

PAYMENTS TO OTHER DIST & GOVT UNITS (FP&S)Other Payments to In-State Govt. Units (Describe & Itemize) 4190 0Total Payments to Other Dist & Govt Units 4000 0 0 0

DEBT SERVICES (FP&S)DEBT SERVICES- INTEREST ON SHORT-TERM DEBT

Tax Anticipation Warrants 5110 0Other Interest on Short-Term Debt (Describe & Itemize) 5150 0Total Debt Service - Interest on Short-Term Debt 5100 0 0 0

DEBT SERVICES - INTEREST ON LONG-TERM DEBT 5200 0Total Debt Service 5000 0 0 0

PROVISION FOR CONTINGENCIES (FP&S) 6000

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

Excess (Deficiency) of Receipts/Revenues Over

350

351

Total Disbursements/Expenditures 0 0 0 0 191,721 0 0 0 191,721 192,863Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures (109,365)


FEDERAL STIMULUS - AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) of 2009(Detailed Schedule of Receipts and Disbursements)

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5556

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

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

ARRA Revenue Source Code Acct # ARRA Receipts Salaries Employee


Supplies & Materials Capital Outlay Other Non-Capitalized


BenefitsTotal

Expenditures

Beginning Balance July 1, 2008 0General State Aid 4850 1,411,164 1,411,164 1,411,164Title I Low Income 4851 0 0Title I Neglected - Private 4852 0 0Title I Delinquent - Private 4853 0 0Title I School Improvement (Part A) 4854 0 0Title I School Improvement (Part G) 4855 0 0IDEA Part B Preschool 4856 0 0IDEA Part B Flow Through 4857 0 0Title II D Technology Formula 4860 0 0Title II D Technology Competitive 4861 0 0McKenney - Vento Homeless Education 4862 0 0Child Nutrition Equipment Assistance 4863 0 0Impact Aid Construction Formula 4864 0 0Impact Aid Construction Competitive 4865 0 0QZAB Tax Credits 4866 0 0QSCB Tax Credits 4867 0 0Build America Bonds Tax Credits 4868 0 0Build America Bonds Interest Reimbursement 4869 0 0ARRA Other I 4870 0 0ARRA Other II 4871 0 0ARRA Other III 4872 0 0ARRA Other IV 4873 0 0ARRA Other V 4874 0 0ARRA Other VI 4875 0 0ARRA Other VII 4876 0 0ARRA Other VIII 4877 0 0ARRA Other IX 4878 0 0ARRA Other X 4879 0 0ARRA Other XI 4880 0 0

Total ARRA Programs 1,411,164 1,411,164 0 0 0 0 0 0 1,411,164Ending Balance June 30, 2009 0

1. Were any funds from the State Fiscal Stabilization Fund Program (SFSF) General State-Aid (Account 4850, line 5)used for the following non-allowable purposes:

Payments of maintenance costs;Stadiums or other facilities used for athletic contests, exhibitions or other events for which admission is charged to the general public;Purchase or upgrade of vehicles;Improvements of stand-alone facilities whose purpose is not the education of children such as central office administrative buildings; Financial assistance to students to attend private elementary or secondary schools unless the funds are used to provide special education and related services to children with disabilities as authorized by the IDEA Act;School modernization, renovation, or repair that is inconsistent with State Law.

2. If any above boxes are checked provide the total amountof questioned costs and provide an explanation below:

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

\\rfdcpadc01\ecabinet\Client Cabinet\Meridian Community Unit #223\2009\CaseWare\MERID 09\AFR09Form-47-071-2230-26.xls, 11/21/2009

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A B C D E F

SCHEDULE OF AD VALOREM TAX RECEIPTS

DescriptionTaxes Received

7-1-08 Thru 6-30-09 (from 2008 Levy &

Prior Levies) *

Taxes Received (from the 2008

Levy)

Taxes Received (from 2007 & Prior

Levies)

Total Extimated Taxes

(from the 2008 Levy)

Estimated Taxes Due

(from the 2008 Levy)

(Column B - C) (Column E - C)Educational 4,683,715 4,683,715 5,108,614 5,108,614Operations & Maintenance 849,136 849,136 918,815 918,815Debt Services ** 1,293,807 1,293,807 1,894,836 1,894,836Transportation 339,664 339,664 367,526 367,526Municipal Retirement/Social Security 214,554 214,554 304,771 304,771Capital Improvements 0 0 0 0Working Cash 0 0 0 0Tort Immunity 164,833 164,833 992 992Fire Prevention & Safety 81,913 81,913 91,882 91,882Leasing Levy 0 0 0 0Special Education 69,286 69,286 73,505 73,505Area Vocational Construction 0 0 0 0Social Security/Medicare Only 281,954 281,954 310,909 310,909Summer School 0 0 0 0Other (Describe & Itemize) 0 0 0 0

Totals 7,978,862 0 7,978,862 9,071,850 9,071,850

* The formulas in column B are unprotected to be overidden when reporting on a ACCRUAL basis.** All tax receipts for debt service payments on bonds must be recorded on line 6 (Debt Services).


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232425262728

29

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A B C D E F G H I J

Outstanding Beginning 07/01/08

Issued 07/01/08 Through 06/30/09

Retired 07/01/08 Through 06/30/09

Outstanding Ending 06/30/09

0

Educational Fund 0Operations & Maintenance Fund 0Debt Services - Construction 0Debt Services - Working Cash 0Debt Services - Refunding Bonds 0Transportation Fund 0Municipal Retirement/Social Security Fund 0Fire Prevention & Safety Fund 0Other - (Describe & Itemize) 0

0 0 0 0

0000

0 0 0 0

0

0

0

Identification or Name of Issue Date of Issue (mm/dd/yy)

Amount of Original Issue Type of Issue * Bonds Outstanding

07/1/08Bonds Issued 7/1/08

thru 6/30/09Difference With page 8, line 25

Bonds Retired 7/1/08 thru 6/30/09

Bonds Outstanding

6/30/09

Amount to be Provided for

Retirement of Bonds

General Obligation School Bonds, Series 2008 10/27/08 2,150,000 1 0 2,150,000 2,150,000 2,150,000Amalgamated Insurance Reserve Fund Bonds 04/10/93 1,000,000 2 285,000 285,000 0JP Morgan Capital Appreciation School Bonds 06/15/00 9,650,000 7 6,423,847 490,464 5,933,383 5,933,383General Obligation Funding Bonds, Series 2002 08/27/02 2,060,000 2 1,537,039 69,269 1,467,770 1,403,870

0Notes payable 07/30/04 142,671 8 27,730 27,730 0 0Notes payable 07/20/05 151,199 8 57,969 28,296 29,673 29,673Notes payable 07/15/06 290,900 8 188,907 59,816 129,091 129,091Notes payable 07/20/07 361,935 8 289,548 67,233 222,315 222,315Notes payable 08/22/08 192,659 8 0 192,659 0 192,659 192,659

000000

00

15,999,364 8,810,040 2,342,659 0 1,027,808 10,124,891 10,060,991

* Each type of bond issue must be identified separately with the amount:1. Working Cash Fund Bonds 7. Other 2. Funding Bonds 5. Tort Judgment Bonds 8. Other 3. Refunding Bonds 6. Building Bonds 9. Other

** This total must agree with Page 24, Line 8, 2007-08 Annual Financial Report for all Local Education Agencies according to 23 Illinois Administrative Code - Part 100 If more than one type of an individual bond issue, indicate percent of original issue that relates to each type.*** This total must equal the amount on Page 6, Line 22.

Total GSAACs (All Funds)OTHER SHORT-TERM BORROWING

Total Other Short-Term Borrowing (Describe & Itemize)

SCHEDULE OF SHORT-TERM DEBT

Description

TAX ANTICIPATION WARRANTS (TAW)

Total TAWs

CORPORATE PERSONAL PROPERTY REPLACEMENT TAX ANTICIPATION NOTES (CPPRT)

TAX ANTICIPATION NOTES (TAN)

Other - (Describe & Itemize)Total TANs

TEACHERS'/EMPLOYEES' ORDERS (T/EO)Total T/EOs (Educational, Operations & Maintenance, & Transportation Funds)

Total CPPRT Notes

Notes payable - various equipment

Educational FundOperations & Maintenance FundFire Prevention & Safety Fund

4. Fire Prevent, Safety, Environmental and Energy Bonds Capital Appreciation School Bond

SCHEDULE OF LONG-TERM DEBT

GENERAL STATE-AID ANTICIPATION CERTIFICATES (GSAAC)

Printed: 11/21/2009, AFR09Form-47-071-2230-26.xls

Schedule of Restricted Local Tax Levies Analysis andSchedule of Tort Immunity Expenditures

2008-09

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A B C D E F G H I J K L M NSCHEDULE OF RESTRICTED LOCAL TAX LEVIES ANALYSIS OF CHANGES IN CASH BASIS FUND BALANCE

Description Account No Tort Immunity a Special Education Area Vocational Construction

Cash Basis Fund Balance as of July 1, 2008 0 0 0 Yes NoRECEIPTS: pursuant to 745 ILCS 10/9-103?

Ad Valorem Taxes Received by District 1, 2, 4 or 5-1100 69,286Earnings on Investments 1, 2, 4, 5 or 6-1500 If yes, list in aggregate the following: Total Claims Payments:Sale of Bonds 1, 2, 4 or 6-7200 Total Reserve Remaining:Other Receipts from Local Sources (Describe & Itemize) -- Using the following categories, list all other Tort Immunity expenditures not

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

Total Receipts 0 69,286 0 Expenditures:Total Amount Available (L3 + L10) 0 69,286 0 Workers' Compensation Act and/or Workers' Occupational Disease Act

DISBURSEMENTS: Unemployment Insurance ActSpecial Education 1 or 5-1200 69,286 Insurance (Regular or Self-Insurance)Facilities Acquisition & Construction Services 2 or 6-2530 Risk Management and Claims ServiceTort Immunity -- Judgments/Settlements

Other Disbursements (Describe & Itemize) --

Payments to Other Districts & Govt Units 1,2, 4 or 6-4000 Reciprocal Insurance Payments (Insurance Code 72, 76, and 81)Total Disbursements 0 69,286 0 Legal ServicesEnding Cash Basis Fund Balance as of June 30, 2009 (L11 - L18) 0 0 0 Principal and Interest on Tort Bonds

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

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

Has the entity established an Insurance reserve

SCHEDULE OF TORT IMMUNITY EXPENDITURES a


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

Schedule of Capital Outlay and Depreciation

Description of Assets Acct # Cost 7-1-08 Add: Additions

2008-09Less: Deletions

2008-09 Cost 6-30-09 Life In Years

Accumulated Depreciation

7-1-08

Add: Depreciation

Allowable 2008-09

Less: Depreciation

Deletions 2008-09

Accumulated Depreciation

6-30-09

Balance Undepreciated

6-30-09

Works of Art & Historical Treasures 210 0 0 0 0 0 0 0 0 0Land 220

Non-Depreciable Land 221 450,610 2,119,372 0 2,569,982 2,569,982Depreciable Land 222 0 0 0 0 50 0 0 0 0 0

Buildings 230

Permanent Buildings 231 24,166,946 0 0 24,166,946 50 6,625,295 483,339 0 7,108,634 17,058,312Temporary Buildings 232 0 0 0 0 25 0 0 0 0 0Improvements Other than Buildings (Infrastructure) 240 817,369 239,679 0 1,057,048 20 425,087 48,831 0 473,918 583,130

Capitalized Equipment 25010 Yr Schedule 251 2,709,656 336,961 0 3,046,617 10 1,617,588 273,740 0 1,891,328 1,155,2895 Yr Schedule 252 1,260,407 219,659 100,511 1,379,555 5 614,523 228,025 3,228 839,320 540,2353 Yr Schedule 253 2,528 0 0 2,528 3 2,528 0 0 2,528 0

Construction in Progress 260 0 -- 0Total Capital Assets 200 29,407,516 2,915,671 100,511 32,222,676 9,285,021 1,033,935 3,228 10,315,728 21,906,948

Non-Capitalized Equipment 700 0 10 0Allowable Depreciation 1,033,935


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A B C D E F G

Fund Sheet, Row ACCOUNT NO - TITLE Amount

EXPENDITURES:ED Expenditures 15-22, L113 Total Expenditures $ 12,759,021O&M Expenditures 15-22, L149 Total Expenditures 1,149,036DS Expenditures 15-22, L167 Total Expenditures 1,295,677TR Expenditures 15-22, L203 Total Expenditures 1,133,226MR/SS Expenditures 15-22, L287 Total Expenditures 543,078TORT Expenditures 15-22, L328 Total Expenditures 247,330

Total Expenditures $ 17,127,368

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

TR Revenues 9-14, L43, Col F 1412 Regular - Transp Fees from Other Districts (In State) $ 0TR Revenues 9-14, L47, Col F 1421 Summer Sch - Transp. Fees from Pupils or Parents (In State) 0TR Revenues 9-14, L48, Col F 1422 Summer Sch - Transp. Fees from Other Districts (In State) 0TR Revenues 9-14, L49, Col F 1423 Summer Sch - Transp. Fees from Other Sources (In State) 0TR Revenues 9-14, L50 Col F 1424 Summer Sch - Transp. Fees from Other Sources (Out of State) 0TR Revenues 9-14, L52, Col F 1432 CTE - Transp Fees from Other Districts (In State) 0TR Revenues 9-14, L56, Col F 1442 Special Ed - Transp Fees from Other Districts (In State) 0TR Revenues 9-14, L59, Col F 1451 Adult - Transp Fees from Pupils or Parents (In State) 0TR Revenues 9-14, L60, Col F 1452 Adult - Transp Fees from Other Districts (In State) 0TR Revenues 9-14, L61, Col F 1453 Adult - Transp Fees from Other Sources (In State) 0TR Revenues 9-14, L62, Col F 1454 Adult - Transp Fees from Other Sources (Out of State) 0O&M Revenues 9-14, L147, Col D 3410 Adult Ed (from ICCB) 0O&M-TR Revenues 9-14, L148, Col D & F 3499 Adult Ed - Other (Describe & Itemize) 0O&M-TR Revenues 9-14, L216, Col D,F 4600 Fed - Spec Education - Preschool Flow-Through 0O&M-TR Revenues 9-14, L217, Col D,F 4605 Fed - Spec Education - Preschool Discretionary 0O&M Revenues 9-14, L227, Col D 4810 Federal - Adult Education 0ED Expenditures 15-22, L6, Col K - (G+I) 1125 Pre-K Programs 0ED Expenditures 15-22, L8, Col K - (G+I) 1225 Special Education Programs Pre-K 0ED Expenditures 15-22, L10, Col K - (G+I) 1275 Remedial and Support Programs Pre-K 0ED Expenditures 15-22, L11, Col K - (G+I) 1300 Adult/Continuing Education Programs 0ED Expenditures 15-22, L14, Col K - (G+I) 1600 Summer School Programs 45,304ED Expenditures 15-22, L19, Col K 1910 Pre-K Programs - Private Tuition 0ED Expenditures 15-22, L20, Col K 1911 Regular K-12 Programs - Private Tuition 0ED Expenditures 15-22, L21, Col K 1912 Special Education Programs K-12 - Private Tuition 0ED Expenditures 15-22, L22, Col K 1913 Special Education Programs Pre-K - Tuition 0ED Expenditures 15-22, L23, Col K 1914 Remedial/Supplemental Programs K-12 - Private Tuition 0ED Expenditures 15-22, L24, Col K 1915 Remedial/Supplemental Programs Pre-K - Private Tuition 0ED Expenditures 15-22, L25, Col K 1916 Adult/Continuing Education Programs - Private Tuition 0ED Expenditures 15-22, L26, Col K 1917 CTE Programs - Private Tuition 0ED Expenditures 15-22, L27, Col K 1918 Interscholastic Programs - Private Tuition 0ED Expenditures 15-22, L28, Col K 1919 Summer School Programs - Private Tuition 0ED Expenditures 15-22, L29, Col K 1920 Gifted Programs - Private Tuition 0ED Expenditures 15-22, L30, Col K 1921 Bilingual Programs - Private Tuition 0ED Expenditures 15-22, L31, Col K 1922 Truants Alternative/Optional Ed Programs - Private Tuition 0ED Expenditures 15-22, L74, Col K - (G+I) 3000 Community Services 3,192ED Expenditures 15-22, L101, Col K 4000 Total Payments to Other District & Govt Units 475,900ED Expenditures 15-22, L113, Col G - Capital Outlay 276,030ED Expenditures 15-22, L113, Col I - Non-Capitalized Equipment 0O&M Expenditures 15-22, L129, Col K - (G+I) 3000 Community Services 0O&M Expenditures 15-22, L137, Col K 4000 Total Payments to Other Dist & Govt Units 0O&M Expenditures 15-22, L149, Col G - Capital Outlay 99,719O&M Expenditures 15-22, L149, Col I - Non-Capitalized Equipment 0DS Expenditures 15-22, L153, Col K 4000 Payments to Other Dist & Govt Units 0DS Expenditures 15-22, L163, Col K 5300 Debt Service - Payments of Principal on Long-Term Debt 844,733TR Expenditures 15-22, L178, Col K - (G+I) 3000 Community Services 0TR Expenditures 15-22, L189, Col K 4000 Total Payments to Other Dist & Govt Units 891TR Expenditures 15-22, L199, Col K 5300 Debt Service - Payments of Principal on Long-Term Debt 0TR Expenditures 15-22, L203, Col G - Capital Outlay 189,290TR Expenditures 15-22, L203, Col I - Non-Capitalized Equipment 0MR/SS Expenditures 15-22, L209, Col K 1125 Pre-K Programs 0MR/SS Expenditures 15-22, L211, Col K 1225 Special Education Programs - Pre-K 0MR/SS Expenditures 15-22, L213, Col K 1275 Remedial and Supplemental Programs - Pre-K 0MR/SS Expenditures 15-22, L214, Col K 1300 Adult/Continuing Education Programs 0MR/SS Expenditures 15-22, L217, Col K 1600 Summer School Programs 407MR/SS Expenditures 15-22, L273, Col K 3000 Community Services 0MR/SS Expenditures 15-22, L277, Col K 4000 Total Payments to Other Dist & Govt Units 0

Total Deductions (L19 through L74) $ 1,935,466Total Operating Expenses (Regular K-12) 15,191,902

9 Mo ADA (See the General State Aid Claim for 2008-09 (ISBE 54-33, L12) 1,848.68Estimated OEPP (L77 / L78) $ 8,217.70

OPERATING EXPENSE PER PUPIL

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

This schedule is completed for school districts only.


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A B C D E F G

Fund Sheet, Row ACCOUNT NO - TITLE Amount

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

This schedule is completed for school districts only.

81828384858687888990919293949596979899100101102103104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157

LESS OFFSETTING RECEIPTS/REVENUES:TR Revenues 9-14, L42, Col F 1411 Regular -Transp Fees from Pupils or Parents (In State) $ 0TR Revenues 9-14, L44, Col F 1413 Regular - Transp Fees from Other Sources (In State) 0TR Revenues 9-14, L45, Col F 1415 Regular - Transp Fees from Co-curricular Activities (In State) 397TR Revenues 9-14, L46, Col F 1416 Regular Transp Fees from Other Sources (Out of State) 0TR Revenues 9-14, L51, Col F 1431 CTE - Transp Fees from Pupils or Parents (In State) 0TR Revenues 9-14, L53, Col F 1433 CTE - Transp Fees from Other Sources (In State) 0TR Revenues 9-14, L54, Col F 1434 CTE - Transp Fees from Other Sources (Out of State) 0TR Revenues 9-14, L55, Col F 1441 Special Ed - Transp Fees from Pupils or Parents (In State) 0TR Revenues 9-14, L57, Col F 1443 Special Ed - Transp Fees from Other Sources (In State) 0TR Revenues 9-14, L58, Col F 1444 Special Ed - Transp Fees from Other Sources (Out of State) 0ED Revenues 9-14, L75, Col C 1600 Total Food Service 461,348ED-O&M Revenues 9-14, L82, Col C,D 1700 Total District/School Activity Income 132,121ED Revenues 9-14, L84, Col C 1811 Rentals - Regular Textbooks 0ED Revenues 9-14, L87, Col C 1819 Rentals - Other (Describe & Itemize) 0ED Revenues 9-14, L88, Col C 1821 Sales - Regular Textbooks 0ED Revenues 9-14, L91, Col C 1829 Sales - Other (Describe & Itemize) 0ED Revenues 9-14, L92, Col C 1890 Other (Describe & Itemize) 0ED-O&M Revenues 9-14, L95, Col C,D 1910 Rentals 13,796ED-O&M-TR Revenues 9-14, L98, Col C,D,F 1940 Services Provided Other Districts 0ED-O&M-DS-TR-MR/SS Revenues 9-14, L103, Col C,D,E,F,G 1991 Payment from Other Districts 0ED-O&M-DS-TR-MR/SS-TORT Revenues 9-14, L105, Col C 1993 Other Local Fees 0ED-O&M-TR Revenues 9-14, L130, Col C,D,F 3000 Total Special Education 334,271ED-O&M-MR/SS Revenues 9-14, L139, Col C,D,G 3200 Total Career and Technical Education 32,773ED-MR/SS Revenues 9-14, L143, Col C,G 3300 Total Bilingual Ed 12,804ED Revenues 9-14, L144, Col C 3360 State Free Lunch & Breakfast 3,813ED-O&M-MR/SS Revenues 9-14, L145, Col C,D,G 3365 School Breakfast Initiative 0ED-O&M Revenues 9-14, L146,Col C,D 3370 Driver Education 18,725ED-O&M-TR-MR/SS Revenues 9-14, L153, Col C,D,F,G 3500 Total Transportation 575,792ED Revenues 9-14, L154, Col C 3610 Learning Improvement - Change Grants 3,000ED-O&M-TR-MR/SS Revenues 9-14, L155, Col C,D,F,G 3660 Scientific Literacy 0ED-TR-MR/SS Revenues 9-14, L156, Col C,F,G 3695 Truant Alternative/Optional Education 0ED-TR-MR/SS Revenues 9-14, L158, Col C,F,G 3715 Reading Improvement Block Grant 52,088ED-TR-MR/SS Revenues 9-14, L159, Col C,F,G 3720 Reading Improvement Block Grant - Reading Recovery 0ED-TR-MR/SS Revenues 9-14, L160, Col C,F,G 3725 Continued Reading Improvement Block Grant 0ED-TR-MR/SS Revenues 9-14, L161, Col C,F,G 3726 Continued Reading Improvement Block Grant (2% Set Aside) 0ED-O&M-TR-MR/SS Revenues 9-14, L162, Col C,D,F,G 3766 Chicago General Education Block Grant 0ED-O&M-TR-MR/SS Revenues 9-14, L163, Col C,D,F,G 3767 Chicago Educational Services Block Grant 0ED-O&M-DS-TR-MR/SS Revenues 9-14, L164, Col C,D,E,F,G 3775 School Safety & Educational Improvement Block Grant 66,206ED-O&M-DS-TR-MR/SS Revenues 9-14, L165, Col C,D,E,F,G 3780 Technology - Learning Technology Centers 0ED-TR Revenues 9-14, L166, Col C,F 3815 State Charter Schools 0O&M Revenues 9-14, L169, Col D 3925 School Infrastructure - Maintenance 0ED-O&M-DS-TR-MR/SS-Tort Revenues 9-14, L170, Col C-G,J 3999 Other Restricted Revenue from State Sources 21,832ED Revenues 9-14, L179, Col C 4045 Head Start (Subtract) 0ED-O&M-TR-MR/SS Revenues 9-14, L183, Col C,D,F,G - Total Restricted Grants-In-Aid Received Directly from Federal Govt 169,859ED-O&M-TR-MR/SS Revenues 9-14, L190, Col C,D,F,G - Total Title V 0ED-MR/SS Revenues 9-14, L199, Col C,G - Total Food Service 128,022ED-O&M-TR-MR/SS Revenues 9-14, L209, Col C,D,F,G - Total Title I 144,928ED-O&M-TR-MR/SS Revenues 9-14, L214, Col C,D,F,G - Total Title IV 5,955ED-O&M-TR-MR/SS Revenues 9-14, L218, Col C,D,F,G 4620 Fed - Spec Education - IDEA - Flow Through/Low Incidence 67,005ED-O&M-TR-MR/SS Revenues 9-14, L219, Col C,D,F,G 4625 Fed - Spec Education - IDEA - Room & Board 0ED-O&M-TR-MR/SS Revenues 9-14, L220, Col C,D,F,G 4630 Fed - Spec Education - IDEA - Discretionary 0ED-O&M-TR-MR/SS Revenues 9-14, L221, Col C,D,F,G 4699 Fed - Spec Education - IDEA - Other (Describe & Itemize) 0ED-O&M-MR/SS Revenues 9-14, L226, Col C,D,G 4700 Total CTE - Perkins 0ED,O&M,MR/SS Revenues 9-14, L258, Col C,D,G 4904 Advanced Placement Fee/International Baccalaureate 0ED-TR-MR/SS Revenues 9-14, L259, Col C,F,G 4905 Emergency Immigrant Assistance 0ED-TR-MR/SS Revenues 9-14, L260, Col C,F,G 4909 Title III - English Language Acquisition 15,660ED-TR-MR/SS Revenues 9-14, L261, Col C,F,G 4910 Learn & Serve America 0ED-O&M-TR-MR/SS Revenues 9-14, L262, Col C,D,F,G 4920 McKinney Education for Homeless Children 0ED-O&M-TR-MR/SS Revenues 9-14, L263, Col C,D,F,G 4930 Title II - Eisenhower Professional Development Formula 0ED-O&M-TR-MR/SS Revenues 9-14, L264, Col C,D,F,G 4932 Title II - Teacher Quality 48,843ED-O&M-TR-MR/SS Revenues 9-14, L265, Col C,D,F,G 4960 Federal Charter Schools 0ED-O&M-TR-MR/SS Revenues 9-14, L266, Col C,D,F,G 4991 Medicaid Matching Funds - Administrative Outreach 5,720ED-O&M-TR-MR/SS Revenues 9-14, L267, Col C,D,F,G 4992 Medicaid Matching Funds - Fee-for-Service Program 29,051ED-O&M-TR-MR/SS Revenues 9-14, L268, Col C,D,F,G 4999 Other Restricted Revenue from Federal Sources (Describe & Itemize) 382,385

Total Allowance for PCTC Computation (L84 through L147) $ 2,726,394Net Operating Expense for PCTC Computation (L77 - L149) 12,465,508

Total Depreciation Allowance (from page 27, Col I) 1,033,935Total Allowance for PCTC Computation (L150 + L151) 13,499,443

9 Mo ADA (from L78) 1,848.68Total Estimated PCTC (L152 / 153) $ 7,302.21

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

PER CAPITA TUITION CHARGE


ESTIMATED INDIRECT COST DATA

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6789

1011

12131415171820222324252627

A B C D E F G H

ESTIMATED INDIRECT COST RATE DATA

SECTION I Financial Data To Assist Indirect Cost Rate Determination PROGRAM YEAR 2011(Source document for the computation of the Indirect Cost Rate is found in the "Expenditures 15-22" tab.)

Support Services - Direct Costs (1-2000) and (5-2000)Direction of Business Support Services (1-2510) and (5-2510) Fiscal Services (1-2520) and (5-2520)Operation and Maintenance of Plant Services (1, 2, and 5-2540) Food Services (1-2560) Must be less than (P16, Col E-F, L62) 128,022

44,716Internal Services (1-2570) and (5-2570)Staff Services (1-2640) and (5-2640)Data Processing Services (1-2660) and (5-2660)

SECTION IIEstimated Indirect Cost Rate for Federal Program Year 2011 (Data subject to adjustment for "carry-forward" or "termination benefit" totals)

Restricted Program Unrestricted ProgramFunction Indirect Costs Direct Costs Indirect Costs Direct Costs

Instruction 1000 8,517,377 8,517,377Support Services:

Pupil 2100 411,389 411,389Instructional Staff 2200 299,450 299,450General Admin. 2300 632,858 632,858

ALL OBJECTS EXCLUDE CAPITAL OUTLAY. With the exception of line 12, enter the disbursements/expenditures included within the following functions charged directly to and reimbursed from federal grant programs. Also, include all amounts paid to or for other employees within each function that work with specific federal grant programs in the same capacity as those charged to and reimbursed from the same federal grant programs. For example, if a district received funding for a Title I clerk, all other salaries for Title I clerks performing like duties in that function must be included. Include any benefits and/or purchased services paid on or to persons whose salaries are classified as direct costs in the function listed.

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


282930313233343536373839404142434445464748

School Admin 2400 927,820 927,820Business:

Direction of Business Spt. Srv. 2510 63,256 0 63,256 0Fiscal Services 2520 154,867 0 154,867 0Oper. & Maint. Plant Services 2540 1,694,378 1,694,378 0Pupil Transportation 2550 1,032,733 1,032,733Food Services 2560 426,901 426,901Internal Services 2570 3,866 0 3,866 0

Central:Direction of Central Spt. Srv. 2610 0 0Plan, Rsrch, Dvlp, Eval. Srv. 2620 7,500 7,500Information Services 2630 343,230 343,230Staff Services 2640 115,464 0 115,464 0Data Processing Services 2660 0 0 0 0

Other: 2900 0 0Community Services 3000 3,192 3,192

Total 337,453 14,296,828 2,031,831 12,602,450Unrestricted Rate

Col/Row (D44) = 337,453 Col/Row (F44 ) = 2,031,831Col/Row (E44) = 14,296,828 Col/Row (G44) = 12,602,450

= 2.36% = 16.12%

Restricted Rate


Page 31

123456789

10

11121314151617

1819

202122232425

262728293031323334

35363738

A B C D E F G H I JILLINOIS STATE BOARD OF EDUCATIONSchool Business Services Division (N-330)

100 North First StreetSpringfield, IL 62777-0001

LIMITATION OF ADMINISTRATIVE COSTS WORKSHEET School District Name:RCDT Number:

Actual Expenditures, Fiscal Year 2009 Budgeted Expenditures, Fiscal Year 2010(10) (20) (10) (20)

Funct. No. Educational Fund Operations &

Maintenance Fund Total Educational Fund Operations & Maintenance Fund Total

1. Executive Administration Services 2320 188,140 188,140 193,762 193,7622. Special Area Administration Services 2330 412 412 0 03. Other Support Services - School Administration 2490 0 0 0 04. Direction of Business Support Services 2510 62,581 0 62,581 60,991 0 60,9915. Internal Services 2570 3,866 3,866 4,300 4,3006. Direction of Central Support Services 2610 0 0 0 07. 0 0 0

8. Totals 254,999 0 254,999 259,053 0 259,053

9. 2%

CERTIFICATIONI certify that the amounts shown above as "Actual Expenditures, Fiscal Year 2009" agree with the amounts on the district's Annual Financial Report for Fiscal Year 2009. I also certify that the amounts shown above as "Budgeted Expenditures, Fiscal Year 2010" agree with the amounts on the budget adopted by the Board of Education.

(Date)

If line 9 is greater than 5% please check one box below.The District is ranked by ISBE in the lowest 25th percentile of like districts in administrative expenditures per student (4th quartile) and will waive the limitation by board action, subsequent to a public hearing. Waiver resolution must be adopted no later than June 30.

The district will amend their budget to become in compliance with the limitation. Budget amendments must be adopted no later than June 30.

Signature of Superintendent

The district is unable to waive the limitation by board action and will be requesting a waiver from the General Assembly pursuant to the procedures in Chapter 105 ILCS 5/2-3.25g. Waiver applications must be postmarked by August 14, 2009 to ensure inclusion in the October 1, 2009 report, postmarked by January 8, 2010 to ensure inclusion in the March 1, 2010 report, or postmarked by August 13, 2010 to ensure inclusion in the October 1, 2010 report. Information on the waiver process can be found at www.isbe.net/isbewaivers/default.htm.

Percent Increase (Decrease) for FY2010 (Budgeted) over FY2009 (Actual)

Meridian Community Unit School District #(Section 17-1.5 of the School Code) 47-071-2230-26

Description

Deduct - Early Retirement or other pension obligations required by state law and included above.

Page 32

This page is provided for detailed itemizations as requested within the body of the report.Type Below.

Page 10-- Other Food Service - 1690 Rev

CateringFund 10 7,815.00$

Page 11 -- Other Revenue from Local Sources - 1999 Rev

Julia Hull Library Foundation Grants Misc and Reimb TotalsFund 10 98,711.00$ 3,750.00$ 51,591.00$ 154,052.00$ Fund 20 11,279.00 - 1,169.00 12,448.00 Fund 40 - - 12,946.00 12,946.00 Fund 50 9,128.00 - - 9,128.00 Fund 70 - 665.00 - 665.00

Total 119,118.00$ 665.00$ 65,706.00$ 189,239.00$

Page 12 -- Other Restricted Revenue from State Sources - 3999 Rev

State Library Grant DCEO Grant Mentoring Grant TotalFund 10 1,440.00$ 15,000.00$ 5,392.00$ 21,832.00$

Page 12 -- Other Restricted Grants-In-Aid Received Directly From the Federal Govt - 4099 Rev

Counseling GrantFund 10 169,859.00$

Page 14 -- Other Restricted Revenue From Federal Sources - 4999 Rev

Tech Enhancing Ed Grant EETT TotalFund 10 2,800.00$ 379,585.00$ 382,385.00$

Page 15 -- Other Support Services - Pupils - 2190 Exp

SuppliesFund 10 5,126.00$

Page 19 -- Other - 5190 Exp

Interest on LoansFund 40 27,558.00$

AUDIT CHECKLIST:Error message #8 - the error message is a result of the issuance of a note payable in 2009 of $192,659 and the payments on the notes payable of $183,075, which are paid out of general operations.

Meridian Community Unit School District #22347-071-2230-26

Page 33

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 Requires notification to the county clerk to abate an equal amount from taxes next extended. 5 Use of proceeds from the sale of school sites buildings, or other real estate is limited. See Sections 2-3.12 and 17-2.11 of the School Code.6 Equals Line 43 minus Line 60.7 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 th

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 4100 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).

Page 35

ANNUAL FEDERAL FINANCIAL COMPLIANCE REPORT (COVER SHEET)DISTRICT/JOINT AGREEMENT

Year Ending June 30, 2009

DISTRICT/JOINT AGREEMENT NAME RCDT NUMBER CPA FIRM 9-DIGIT STATE REGISTRATION NUMBER

ADMINISTRATIVE AGENT IF JOINT AGREEMENT (as applicable) NAME AND ADDRESS OF AUDIT FIRM

ADDRESS OF AUDITED ENTITY (Street and/or P.O. Box, City, State, Zip Code)E-MAIL ADDRESSNAME OF AUDIT SUPERVISOR

Stillman Valley

CPA FIRM TELEPHONE NUMBER FAX NUMBER

THE FOLLOWING INFORMATION MUST BE INCLUDED IN THE A-133 SINGLE AUDIT REPORT:

X A copy of the CPA firm's most recent peer review report and acceptance letter has been submitted to ISBE (either with the audit or under separate cover).

X Financial Statements including footnotes § .310 (a)

X Schedule of Expenditures of Federal Awards including footnotes § .310 (b)

X Independent Auditor's Report § .505

X Independent Auditor's Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards § .505

X Independent Auditor's Report on Compliance with Requirements Applicable to each Major Program and Internal Control over Compliance in Accordance with OMB Circular A-133 § .505

X Schedule of Findings and Questioned Costs § .505 (d)

X Summary Schedule of Prior Year Audit Findings § .315 (b)

X Corrective Action Plan § .315 (c)

THE FOLLOWING INFORMATION IS HIGHLY RECOMMENDED TO BE INCLUDED:

X Copy of Federal Data Collection Form § .320 (b)

Meridian Community Unit School Distr 47-071-2230-26 36-3168081

Sikich LLPMr. Robert Prusator

207 West Main Street

6815 Weaver Road, Suite 100

[email protected]

Curtis D. Kleckler

815-282-6565 815-282-6666

61084

Page 37

RECONCILIATION OF FEDERAL REVENUES

Annual Financial Report to Schedule of Expenditures of Federal Awards

TOTAL FEDERAL REVENUE IN AFR

Account Summary 7-8, Line 4 Account 4000 2,414,731$ Flow-through Federal Revenues Revenues 9-14, Line 85 Account 2200 - Value of Commodities Indirect Cost Info 29, Line 12 44,716

Less: Medicaid Fee-for-Service Revenues 9-14, Line 221 Account 4992 (29,051)

AFR TOTAL FEDERAL REVENUES: 2,430,396$

ADJUSTMENTS TO AFR FEDERAL REVENUE AMOUNTS:

Reason for Adjustment:

ADJUSTED AFR FEDERAL REVENUES 2,430,396$

Total Current Year Federal Revenues Reported on SEFA: Federal Revenues Column D 2,430,396$

Adjustments to SEFA Federal Revenues:

Reason for Adjustment:

ADJUSTED SEFA FEDERAL REVENUE: 2,430,396$

DIFFERENCE: -$


Page 38

ISBE Project # Receipts/Revenues Expenditure/Disbursements4

Federal Grantor/Pass-Through Grantor/ CFDA (1st 8 digits) Year Year Year Year Obligations/ Final BudgetProgram or Cluster Title and Number2 or Contract #3 7/1/07-6/30/08 7/1/08-6/30/09 7/1/07-6/30/08 7/1/08-6/30/09 Encumb. StatusMajor Program Designation (A) (B) (C) (D) (E) (F) (G) (H) (I)

U.S. Department of Agriculture:

Illinois State Board of Education:

National School Lunch Program 10.550 2007-4210 19,411 0 19,411 0 113,296 N/A

National School Lunch Program 10.550 2008-4210 102,803 20,073 102,803 20,073 122,876 N/A

National School Lunch Program 10.550 2009-4210 0 107,949 0 107,949 107,949 N/A

Total U.S. Department of Agriculture 122,214 128,022 122,214 128,022 344,121

U.S. Department of Education:


Technology - Enhancing Education (M) 84.318X 2008-4971 176 978 2,606 0 2,606 N/A

Technology - Enhancing Education (M) 84.318X 2009-4971 0 1,822 0 1,822 1,822 1,822

Technology - Enhancing Education - Competitive (M) 84.318X 2009-4972 0 379,585 0 338,485 41,100 379,585 379,585

Title I - Low Income 84.010A 2007-4300 16,662 0 0 0 136,236 136,659

Title I - Low Income 84.010A 2008-4300 153,802 0 153,802 0 153,802 153,802

Title I - Low Income 84.010A 2009-4300 0 144,928 0 144,928 144,928 144,928

• (M) Program was audited as a major program as defined by OMB Circular A-133.

The accompanying notes are an integral part of this schedule.1 To meet state or other requirements, auditees may decide to include certain nonfederal awards (for example, state awards) in this schedule. If such nonfederal data are presented, they should be segregated and clearly designated as nonfederal. The title of the schedule should also be modified to indicate that nonfederal awards are included.2 When the CFDA number is not available, the auditee should indicate that the CFDA number is not available and include in the schedule the program's name and, if applicable, other identifying number.3 When awards are received as a subrecipient, the identifying number assigned by the pass-through entity should be included in the schedule.4 Circular A-133 requires that the value of federal awards expended in the form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan guarantees outstanding at year end be included in either the schedule or a note to the schedule. Although it is not required, Circular A-133 states that it is preferable to present this information in the schedule (versus the notes to the schedule). If the auditee presents non-cash assistance in the notes to the schedule, the auditor should be aware that such amounts must still be included in part III of the data collection form.

Meridian Community Unit School District #223


47-071-2230-26

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

a



U.S. Department of Education:


Title II - Teacher Quality 84.367A 2007-4932 5,712 0 0 0 46,562 46,562

Title II - Teacher Quality 84.367A 2008-4932 45,824 1,837 47,661 0 47,661 47,661

Title II - Teacher Quality 84.367A 2009-4932 0 47,006 0 37,557 37,557 47,006

Title IV - Safe & Drug Free - Formula 84.186A 2007-4400 512 0 0 0 5,046 5,046

Title IV - Safe & Drug Free - Formula 84.186A 2008-4400 3,575 0 384 0 5,150

Title IV - Safe & Drug Free - Formula 84.186A 2009-4400 0 5,955 0 8,146 8,146 9,146

Title III - Lang Inst Prog - Limited Eng LIPLEP 84.365A 2007-4909 207 0 0 0 6,725 15,175

Title III - Lang Inst Prog - Limited Eng LIPLEP 84.365A 2008-4909 20,378 0 15,212 0 22,760

Title III - Lang Inst Prog - Limited Eng LIPLEP 84.365A 2009-4909 0 15,660 0 10,719 23,208

Title V - Innovative Program 84.298A 2008-4100 2,559 0 2,559 0 2,559 2,559

ARRA - General State Aid (M) 84.394A 2009-4850 0 1,411,164 0 1,411,164 1,411,164 N/A

Konnection for Kids - Counseling Grant 84.215E N/A 314,712 0 247,625 0 689,426

Konnection for Kids - Counseling Grant 84.215E N/A 0 169,859 0 184,935 689,426


The accompanying notes are an integral part of this schedule.1 To meet state or other requirements, auditees may decide to include certain nonfederal awards (for example, state awards) in this schedule. If such nonfederal data are presented they should be segregated and clearly designated as nonfederal. The title of the schedule should also be modified to indicate that nonfederal awards are included.2 When the CFDA number is not available, the auditee should indicate that the CFDA number is not available and include in the schedule the program's name and, if applicable other identifying number.3 When awards are received as a subrecipient, the identifying number assigned by the pass-through entity should be included in the schedule4 Circular A-133 requires that the value of federal awards expended in the form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan guarantees outstanding at year end be included in either the schedule or a note to the schedule. Although it is not required, Circular A-133 states that it is preferable to present this information in the schedule (versus the notes to the schedule). If the auditee presents non-cash assistance in the notes to the schedule, the auditor should be aware that such amounts must still be included in part III of the data collection form.

47-071-2230-26Meridian Community Unit School District #223

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSYear Ending June 30, 2009

b



IDEA - Flow Through 84.027A 2007-4625 3,388 0 3,388 0 3,388 N/A

IDEA - Flow Through Pre School 84.027A N/A 0 6,139 0 7,780

IDEA - Flow Through 84.027A N/A 0 67,005 0 95,038

Emergency Response and Crisis Management Grant 84.184E Q184E060211 76,495 0 65,312 0 99,995 99,995

Total U.S. Department of Education 644,002 2,251,938 538,549 2,240,574 2,487,782

U.S. Department of Health & Human Services:


Medicaid Matching Funds:

Medicaid Administrative Outreach 93.778 N/A 2,770 5,720 2,770 5,720 5,720 N/A

Non-Cash Assistance:

U.S. Department of Agriculture:


National School Lunch Commodities 10.555 N/A 30,107 40,578 30,107 40,578 40,578 N/A





c



Non-Cash Assistance:

U.S. Department of Defense:

Fresh Fruits and Vegetables N/A N/A 2,944 4,138 2,944 4,138 4,138 N/A

Total Federal Receipts and Disbursements 802,037 2,430,396 696,584 2,419,032

Federal Flow Through Grants (not included above) 84.027A N/A 59,077 59,077

Total Federal Receipts and Expenditures 861,114 2,430,396 755,661 2,419,032





Page 39

Note 1: Basis of Presentation5

Note 2: Subrecipients6

Federal Amount Provided toProgram Title/Subrecipient Name CFDA Number Subrecipients

NONE

5

6

Circular A-133 requires the schedule of expenditures of federal awards to include, to the extent practical, an identification of the total amount provided to subrecipients, from each federal program. Although this example includes the required subrecipie

This note is included to meet the Circular A-133 requirement that the schedule include notes that describe the significant accounting policies used in preparing the schedule.


NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA)Year Ending June 30, 2009

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Meridian CUSD #223 and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Basic financial statements.

Of the federal expenditures presented in the schedule, Meridian CUSD #223 provided federal awards to subrecipients as follows:

Page 40

FINANCIAL STATEMENTSType of auditor's report issued:

(Unqualified, Qualified, Adverse, Disclaimer)

INTERNAL CONTROL OVER FINANCIAL REPORTING:• Material weakness(es) identified? YES X NO

• Significant Deficiency(s) identified that are not considered to YES X None Reported be material weakness(es)

• Noncompliance material to financial statements noted? YES X NO

FEDERAL AWARDSINTERNAL CONTROL OVER MAJOR PROGRAMS:• Material weakness(es) identified? YES X NO

• Significant Deficiency(s) identified that are not considered to YES X None Reported be material weakness(es)

Type of auditor's report issued on compliance for major programs:(Unqualified, Qualified, Adverse, Disclaimer7)

Unqualified

Adverse


SCHEDULE OF FINDINGS AND QUESTIONED COSTSYear Ending June 30, 2009

SECTION I - SUMMARY OF AUDITOR'S RESULTS

Any audit findings disclosed that are required to be reported in accordance with Circular A-133, § .510(a)? YES X NO

IDENTIFICATION OF MAJOR PROGRAMS:8

CFDA NUMBER(S)9 NAME OF FEDERAL PROGRAM or CLUSTER10

84.394A

84.318X

Dollar threshold used to distinguish between Type A and Type B programs:

Auditee qualified as low-risk auditee? YES X NO

7 If the audit report for one or more major programs is other than unqualified, indicate the type of report issued for each program. Example: "Unqualified for all major programs except for [name of program], which was qualified and [name of program], which was a disclaimer." 8 Major programs should generally be reported in the same order as they appear on the SEFA. 9 When the CFDA number is not available, include other identifying number, if applicable.10 The name of the federal program or cluster should be the same as that listed in the SEFA. For clusters, auditors are only required to list the name of the cluster.

ARRA - General State Aid

Technology - Enhancing Education - Competitive (M)

$300,000.00

Page 41

1. FINDING NUMBER:11 N/A 2. THIS FINDING IS: New Repeat from Prior Year?Year originally reported?

3. Criteria or specific requirement

4. Condition

5. Context12

6. Effect


SECTION II - FINANCIAL STATEMENT FINDINGS


SCHEDULE OF FINDINGS AND QUESTIONED COSTS

7. Cause

8. Recommendation

9. Management's response13

For ISBE ReviewDate: Resolution Criteria Code NumberInitials: Disposition of Questioned Costs Code Letter

11 A suggested format for assigning reference numbers is to use the last two digits of the fiscal year being audited followed by a numeric sequence of findings. For example, findings identified and reported in the audit of fiscal year 2003 would be assigned a reference number of 02-01, 02-02, etc.12 Provide sufficient information for judging the prevalence and consequences of the finding, such as relation to universe of costs and/or number of items examined and quantification of audit findings in dollars.13 See paragraphs 5.18 through 5.20 and 7.38 through 7.42 of Government Auditing Standards for additional guidance on reporting management's response.

Page 42

1. FINDING NUMBER:14 N/A 2. THIS FINDING IS: New Repeat from Prior year?Year originally reported?

3. Federal Program Name and Year:

4. Project No.: 5. CFDA No.:

6. Passed Through:7. Federal Agency:

8. Criteria or specific requirement (including statutory, regulatory, or other citation)

9. Condition15

10. Questioned Costs16

11. Context17


SCHEDULE OF FINDINGS AND QUESTIONED COSTSYear Ending June 30, 2009

SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

11. Context

12. Effect

13. Cause

14. Recommendation

15. Management's response18

For ISBE ReviewDate: Resolution Criteria Code NumberInitials: Disposition of Questioned Costs Code Letter

14 See footnote 11.15 Include facts that support the deficiency identified on the audit finding.16 Identify questioned costs as required by sections 510(a)(3) and 510 (a) (4) of Circular A-133.17 See footnote 12.18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.

Page 43

Finding Number Condition Current Status20

NONE


SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS19


When possible, all prior findings should be on the same page19 See the instructions in the Guide to Auditing and Reporting for Illinois Public Local Education Agencies for an explanation of this schedule.20 Current Status should include one of the following:

• A statement that corrective action was taken• A description of any partial or planned corrective action• An explanation if the corrective action taken was significantly different from that previously reported or in the management decision received from the pass-through entity.

Page 44

Corrective Action Plan Finding No.: N/A

Condition:

Plan:

Anticipated Date of Completion:

Name of Contact Person: [person responsible for implementation]


CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21


Management Response: [if applicable, an explanation giving specific reasons if the district officials do not agree with the finding and believesthat corrective action is unnecessary.]

21 See the instructions in the Guide to Auditing and Reporting for Illinois Public Local Education Agencies for an explanation of this schedule.

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