Audit Summary Worksheet Appendix S

Date Issued: 6/2005

Preliminary Report
CURRENT EXPENSES: TOTAL
Special Education Instruction
Salaries of Teachers 11-200-100-101 312,816
Salaries of Other Professional Staff 11-200-100-104 115,476
Other Salaries for Instruction 11-200-100-106 65,369
Employee Benefits (except pension) 11-200-100-205 15,232
Pension Contributions 11-200-100-232 15,232
Purchased Professional - Educational Services 11-200-100-320 11,200
Purchased Technical Services 11-200-100-340 1,200
Other Purchased Services 11-200-100-500 8,205
General Supplies 11-200-100-610 4,876
Textbooks 11-200-100-640 4,600
Other Objects 11-200-100-800 75
TOTAL $554,281

Special Vocational Programs - Instruction

Salaries of Teachers 11-320-100-101 96,684
Other Salaries for Instruction 11-320-100-106 29,384
Employee Benefits (except pension) 11-320-100-205 5,516
Pension Contributions 11-320-100-232 5,516
Purchased Professional-Educational Services 11-320-100-320 800
Purchased Technical Services 11-320-100-340 1,000
Other Purchased Services 11-320-100-500 900
General Supplies 11-320-100-610 400
Textbooks 11-320-100-640 200
Other Objects 11-320-100-800 100
TOTAL $140,500

School-Spon. Cocurricular Activities. - Instructional

Salaries 11-401-100-100 5,588
Employee Benefits (except pension) 11-401-100-205 223
Pension Contributions 11-401-100-232 223
Purchased Services 11-401-100-500 1,300
Supplies and Materials 11-401-100-600 2,500
Other Objects 11-401-100-800 50
TOTAL $9,884

School-Sponsored Athletics - Instruction

Salaries 11-402-100-100 5,326
Employee Benefits (except pension) 11-402-100-205 213
Pension Contributions 11-402-100-232 213
Purchased Services 11-402-100-500 50
Supplies and Materials 11-402-100-600 50
Other Objects 11-402-100-800 50
TOTAL $5,902
 Audit Summary Worksheet Appendix S
Date Issued: 6/2005
Preliminary Report
Undistributed Expenditures
Attend. & Social Work Services (except Social Worker salary & fringe benefits)
Salaries 11-000-211-100 36,500
Employee Benefits (except pension) 11-000-211-205 1,637
Pension Contributions 11-000-211-232 1,638
Purchased Professional-Educational Services 11-000-211-300 300
Other Purchased Services 11-000-211-500 950
Supplies and Materials 11-000-211-600 2,200
Other Objects 11-000-211-800 150
TOTAL $43,375

Social Worker Salaries & Fringe Benefits (only)

Salaries - Social Workers 11-000-211.1-100 36,460
Employee Benefits (except pension) 11-000-211.1-205 770
Pension Contributions 11-000-211.1-232 770
TOTAL $38,000

Health Services (except School Nurse salary & fringe benefits)

Salaries 11-000-213-100 37,647
Employee Benefits (except pension) 11-000-213-205 1,516
Pension Contributions 11-000-213-232 1,516
Purchased Professional and Technical Services 11-000-213-300 1,957
Other Purchased Services 11-000-213-500 600
Supplies and Materials 11-000-213-600 1,200
Other Objects 11-000-213-800 250
TOTAL $44,686

Health Services - School Nurse's Salary & Fringe Benefits only

Salaries - School Nurse 11-000-213.1-100 50,432
Employee Benefits (except pension) 11-000-213.1-205 1,280
Pension Contributions 11-000-213.1-232 1,280
TOTAL $52,992

Other Support Services Students-Related Services

Salaries 11-000-216-100 107,100
Employee Benefits (except pension) 11-000-216-205 4,284
Pension Contributions 11-000-216-232 4,284
Purchased Professional - Educational Services 11-000-216-320
Occupational Therapists 1,600
Physical Therapists 1,600
School Psychologist 1,700
Supplies and Materials 11-000-216-600 7,500
Other Objects 11-000-216-800 2,500
TOTAL $130,568
 Audit Summary Worksheet Appendix S
Date Issued: 6/2005
Preliminary Report
Other Support Service Students-Regular
Salaries of Other Professional Staff 11-000-218-104
Family Life Education 4,000
Salaries of Secretarial and Clerical Assistants 11-000-218-105 2,000
Other Salaries 11-000-218-110
Health Occupation 2,000
Employee Benefits (except pension) 11-000-218-205 320
Pension Contributions 11-000-218-232 320
Purchased Professional - Educational Services 11-000-218-320 125
Other Purchased Professional and Technical Services 11-000-218-390 125
Other Support Service Students-Regular (Con't)
Other Purchased Services 11-000-218-500 100
Supplies and Materials 11-000-218-600 50
Other Objects 11-000-218-800 50
Miscelleanous Expenditures - Meetings/Other 11-000-218-894 50
TOTAL $9,140

Improvement of Instructional Services

Salaries of Supervisor of Instruction 11-000-221-102 46,000
Salaries of Other Professional Staff 11-000-221-104 1,000
Salaries of Secretarial and Clerical Assist. 11-000-221-105 500
Other Salaries 11-000-221-110 375
Employee Benefits (except pension) 11-000-221-205 1,487
Pension Contributions 11-000-221-232 1,487
Purchased Professional - Educational Services 11-000-221-320 300
Other Purchased Professional and Technical Services 11-000-221-390 500
Other Purchased Services 11-000-221-500 550
Supplies and Materials 11-000-221-600 500
Other Objects 11-000-221-800 350
TOTAL $53,049

Edu. Media Services/School Library (except Librarian's salary & fringe benefits)
Salaries 11-000-222-100 11,500
Salaries 11-000-222-101 1,000
Employee Benefits (except pension) 11-000-222-205 500
Pension Contributions 11-000-222-232 500
Purchased Professional and Technical Services 11-000-222-300 450
Other Purchased Services 11-000-222-500 450
Supplies and Materials 11-000-222-600 2,500
Other Objects 11-000-222-800 2,100
TOTAL $19,000

School Librarians Salary and Fringe Benefits (only)

Salaries - School Librarians 11-000-222.1-101 32,100
Employee Benefits (except pension) 11-000-222.1-205 971
Pension Contributions 11-000-222.1-232 971
TOTAL $34,042
 Audit Summary Worksheet Appendix S
Date Issued: 6/2005
Preliminary Report
Instructional Staff Training Services
Salaries of Supervisors of Instruction 11-000-223-102 25,000
Salaries of Other Professional Staff 11-000-223-104 2,000
Salaries of Secretarial and Clerical Assist 11-000-223-105 1,260
Other Salaries 11-000-223-110 625
Employee Benefits (except pension) 11-000-223-205 1,245
Pension Contributions 11-000-223-232 1,245
Purchased Professional - Educational Service 11-000-223-320 125
Other Purchased Professional and Technical Services 11-000-223-390 125
Other Purchased Services 11-000-223-500 125
Supplies and Materials 11-000-223-600 125
Other Objects 11-000-223-800 125
TOTAL $32,000

Support Services - General Administration

Salaries 11-000-230-100 407,001
Employee Benefits (except pension) 11-000-230-205 17,530
Pension Contributions 11-000-230-232 17,530
Legal Services - All Other 11-000-230-331 5,000
Legal Services - Litigation 11-000-230-332 2,035
Other Purchased Professional Services 11-000-230-339 15,036
Purchased Technical Services 11-000-230-340 1,075
Communications / Telephone 11-000-230-530 2,500
Other Purchased Services 11-000-230-590 1,450
Supplies and Materials 11-000-230-600 3,675
Judgments Against The School District 11-000-230-820 600
Miscellaneous Expenditures 11-000-230-890 1,694
Miscellaneous Expenditures - Advertising (Restricted) 11-000-230-891 154
Miscellaneous Expenditures - Entertainment 11-000-230-892 1,000
Miscellaneous Expenditures - Real Estate 11-000-230-893 1,000
TOTAL $477,280

Support Services - School Administration

Salaries of Principals/Assistant Principals 11-000-240-103 81,625
Salaries of Other Professional Staff 11-000-240-104 1,500
Salaries of Secretarial and Clerical Assistants 11-000-240-105 1,000
Other Salaries 11-000-240-110 1,500
Employee Benefits (except pension) 11-000-240-205 3,345
Pension Contributions 11-000-240-232 3,345
Purchased Professional and Technical Services 11-000-240-300 125
Other Purchased Services 11-000-240-500 125
Supplies and Materials 11-000-240-600 400
Other Objects 11-000-240-800 125
TOTAL $93,090
 Audit Summary Worksheet Appendix S
Date Issued: 6/2005
Preliminary Report
Other Operation & Maintenance of Plant
Salaries 11-000-262-100 18,878
Employee Benefits (except pension) 11-000-262-205 755
Pension Contributions 11-000-262-232 755
Purchased Professional and Technical Services 11-000-262-300 10,541
Cleaning, Repair, and Maintenance Services 11-000-262-420 225
Rental of Land & Bldg. Other than Lease Purchase Agreement 11-000-262-441 15,825
Other Purchased Property Services 11-000-262-490 13,063
Insurance 11-000-262-520 17,788
Miscellaneous Purchased Services 11-000-262-590 4,225
General Supplies 11-000-262-610 8,623
Energy (Heat and Electricity) 11-000-262-620 10,333
Other Objects 11-000-262-800 942
TOTAL $101,953

Student Transportation Services

Salary for Pupil Transportation(Other than Bet. Home & Sch) 11-000-270-109 3,000
Employee Benefits (except pension) 11-000-270-205 120
Pension Contributions 11-000-270-232 120
Other Purchased Professional and Technical Services 11-000-270-390 500
Cleaning, Repair, & Maint. Services 11-000-270-420 4,816
Rental Payments - School Buses 11-000-270-442 500
Contr Serv(Oth. than Bet Home & Sch)-Vend 11-000-270-512 3,500
Miscelleanous Purchased Services - Transportation 11-000-270-593 2,000
Supplies and Materials 11-000-270-600 500
Miscellaneous Expenditures 11-000-270-890 500
TOTAL $15,556

Business & Other Support Services

Salaries 11-000-290-100 34,640
Employee Benefits (except pension) 11-000-290-205 1,300
Pension Contributions 11-000-290-232 1,300
Purchased Professional Services 11-000-290-330 100
Purchased Technical Services 11-000-290-340 400
Other Purchased Services 11-000-290-500 500
Supplies and Materials 11-000-290-600 900
Interest on Current Loans 11-000-290-831 5,000
Interest for Lease Purchase Agreements 11-000-290-832 125
Miscellaneous Expenditures 11-000-290-890 1,050
Miscellaneous Expenditures - Corporation Taxes on Tuition 11-000-290-895 0
TOTAL $45,315

Food Services
Salaries 11-000-310-100 2,040
Employee Benefits (except pension) 11-000-310-205 82
Pension Contributions 11-000-310-232 82
Supplies and Materials 11-000-310-600 101
Other Objects 11-000-310-890 50
TOTAL $2,355
TOTAL UNDISTRIBUTED EXPENDITURES 1,902,968
 Audit Summary Worksheet Appendix S
Date Issued: 6/2005
Preliminary Report

CAPITAL OUTLAY
Special Education - Instruction
Special Education 12-200-100-740 14,110
TOTAL $14,110

Vocational Programs:
Vocational Programs: Special Programs 12-320-100-740 8,000
TOTAL $8,000

Undistributed:
Undistributed Expenditures - Instruction 12-000-100-740 300
Undist. Expend.- Support Serv. - Special Education Students 12-000-210-740 300
Undist. Expend.-Support Services - Instructional Staff 12-000-220-740 500
Undistributed Expenditures - General Administration 12-000-230-740 200
Undistributed Expenditures - School Administration 12-000-240-740 200
Undist. Expend.- Operation & Maintenance of Plant Services 12-000-262-740 200
Undist. Expend.- Student Transportation 12-000-270-740 100
Undist.Expend.-Business/Other Support Services 12-000-290-740 50
Undistributed Expenditures - Non-Instructional Services 12-000-300-740 150
Undistributed Expenditures - Facilities Acquistion 12-000-400-740 0
TOTAL $2,000
Facilities Acquisition and Construction Service
Salaries 12-000-400-100 0
Legal Services 12-000-400-331 0
Other Purchased Prof. and Tech. Services 12-000-400-390 0
Construction Services 12-000-400-450 0
General Supplies 12-000-400-610 0
Land and Improvements 12-000-400-710 0
Other Objects 12-000-400-800 0
TOTAL $0
TOTAL CAPITAL OUTLAY $24,110
DEBT SERVICE
Interest on Mortgage 40-701-510-830 4,000
Interest on Mortgage 40-701-510-911 5,000
TOTAL $9,000
TOTAL DEBT SERVICE $9,000

GRAND TOTAL $1,936,078