CERTIFICATION: By signing this page I agree that the electronic data submitted is a complete and accurate statement of the financial operations and status of the local education
agency for the fiscal year. It has been prepared in accordance with generally accepted accounting principles and established Commonwealth of PA reporting guidelines.
Chief School Administrator Signature
Board Secretary Signature
Date
Date
Contact Person
Contact Person E-mail Address
Contact Person Telephone Number
Contact Person Fax Number
JILL L SWANEY
(724)625-9030
(724)625-1060
Ext :1509
Printed 11/14/2016 3:22:32 PM
LEA Name :
104105003
Mars , PA 16046
Butler
Address :
SD
545 Route 228
Mars Area SD County :
AUN Number :
LEA Type :
Annual Financial Report
For Fiscal Year Ending
6/30/2016
Pennsylvania Department of Education
&
Office of Comptroller Operations
PDE-2056: Intermediate Unit
PDE-2057: School District, AVTS/CTC, Charter School, and Special Program Jointure
Accuracy Certification Statement
Page 1
CERTIFICATION: By signing this page I agree that the financial statements of the school have been properly audited as noted above pursuant to ArticleXXIV, and in the auditor's professional opinion, the Annual Financial Report (PDE-2057) submitted on the date referenced is materially consistent with theaudited financial statements.
Signature SignatureDate Date
Chief School Administrator Board Secretary
Contact Person
Contact Person E-mail Address
Contact Person Telephone Number
Contact Person Fax Number
JILL L SWANEY
(724)625-9030
(724)625-1060
Ext :1509
Auditing Firm:
Auditor Phone:
Auditor E-mail:
Auditor Contact Name:
Printed 11/14/2016 3:22:33 PM
Audit Certification
For Fiscal Year Ending 6/30/2016
(Pursuant to PA School Code Section 218(b))
Annual Financial Report:
LEA Name :
AUN Number :
County :
Audit Certification Due: 12/31/2016
Mars Area SD
104105003
Butler
This certification is applicable to:
Orig. Annual Financial Report submitted to Comptroller Operations: _________________
Annual Financial Report revisions submitted on: _______________
Date
Date
Page 2
Val Number Description Justification
13015 REG - Fund 40 – account 9300 must be > General Fund Expenditure account 5240-930.
Transfer Out: Fund 10, Expenditure 5240-930: $5,494,007.01 Transfer In: REG, Fund 40, Line 9300: $5,494,007.00
Rounding
50160 SOIN: All Governmental Fund General Obligation Bonds must include an amount for Interest Paid during Fiscal Year. Correct data or enter a justification.
1994B Bond -First payment is due 2020 year.
50180 SOIN: All Governmental Fund General Obligation Bonds must include an amount for Amount Due Within One Year (Principal and Interest). Correct data or enter a justification.
1994B Bond - First payment is due in 2020 year; 2011B and 2014B bonds are paid in full during the 2015-16 year
50440 SESS - 2260 Instruction and Curriculum Development Services: SESS Schedule amounts for Special Education vary from prior year by 40% or more. Correct the data or enter a justification.
SESS Schedule 2260: $46,987.10 Prior Year SESS Schedule 2260: $28,246.07
Increase in special education staff.
50450 SESS - 2350 Legal and Accounting Services: SESS Schedule amounts for Special Education vary from prior year by 40% or more. Correct the data or enter a justification.
SESS Schedule 2350: $9,112.70 Prior Year SESS Schedule 2350: $19,257.07
Total district legal costs are reduced from last year.
2015-2016 Annual Financial Report - 06/30/2016 Fiscal Year End Validations
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Page 3
Amounts Expressed in Whole Dollars General Fund(10)
Public Purpose Trust(27)
Other Compt Approved(28)
Athletic / Activity(29)
Capital Reserve (690, 1850)
(31)
Assets And Deferred Outflows Of Resources
Assets
0100 Cash and Cash Equivalents 5,217,031
0110 Investments
0120 Taxes Receivable 747,171
0130 Due From Other Funds 486,500
0141 Due From Other Governments 2,256,458
0142 State Revenue Receivable
0143 Federal Revenue Receivable
0145 Other Intergovernmental Revenue Receivable
0146 Due from Primary Government
0147 Due from Component Unit
0150 Other Receivables 153,347
0170 Inventories
0180 Prepaid Expenses (Expenditures) 2,674
0190 Other Current Assets
Total Assets $8,863,181
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $8,863,181
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
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Page 4
Amounts Expressed in Whole Dollars Capital Reserve (1431)(32)
Other Capital Projects Fund
(39)
Debt Service(40)
Permanent(90)
Total Governmental Funds
Assets And Deferred Outflows Of Resources
Assets
0100 Cash and Cash Equivalents 14,482,055 19,699,086
0110 Investments
0120 Taxes Receivable 747,171
0130 Due From Other Funds 5,000 491,500
0141 Due From Other Governments 2,256,458
0142 State Revenue Receivable
0143 Federal Revenue Receivable
0145 Other Intergovernmental Revenue Receivable
0146 Due from Primary Government
0147 Due from Component Unit
0150 Other Receivables 153,347
0170 Inventories
0180 Prepaid Expenses (Expenditures) 895,374 898,048
0190 Other Current Assets
Total Assets $15,382,429 $24,245,610
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $15,382,429 $24,245,610
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
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Page 5
Amounts Expressed in Whole Dollars General Fund(10)
Public Purpose Trust(27)
Other Compt Approved(28)
Athletic / Activity(29)
Capital Reserve (690, 1850)
(31)
Liabilities And Deferred Inflows Of Resources And Fund Balances
Liabilities
0400 Due to Other Funds 63,242
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Unit
0420 Accounts Payable 2,187,052
0430 Contracts Payable
0440 Current Portion of Long-Term Debt
0450 Short-Term Payables
0461 Accrued Salaries and Benefits 2,090,891
0462 Payroll Deductions and Withholding
0480 Unearned Revenues
0490 Other Current Liabilities 57,366
Total Liabilities $4,398,551
0950 Deferred Inflows of Resources 396,144
Fund Balances
0810 Nonspendable Fund Balance
0820 Restricted Fund Balance
0830 Committed Fund Balance
0840 Assigned Fund Balance 2,006,718
0850 Unassigned Fund Balance 2,061,768
Total Fund Balances $4,068,486
Total Liabilities, Deferred Inflows Of Resources And Fund Balances $8,863,181
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
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Page 6
Amounts Expressed in Whole Dollars Capital Reserve (1431)(32)
Other Capital Projects Fund
(39)
Debt Service(40)
Permanent(90)
Total Governmental Funds
Liabilities And Deferred Inflows Of Resources And Fund Balances
Liabilities
0400 Due to Other Funds 486,500 549,742
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Unit
0420 Accounts Payable 234,796 2,421,848
0430 Contracts Payable 67,788 67,788
0440 Current Portion of Long-Term Debt
0450 Short-Term Payables
0461 Accrued Salaries and Benefits 2,090,891
0462 Payroll Deductions and Withholding
0480 Unearned Revenues
0490 Other Current Liabilities 57,366
Total Liabilities $789,084 $5,187,635
0950 Deferred Inflows of Resources 396,144
Fund Balances
0810 Nonspendable Fund Balance
0820 Restricted Fund Balance 9,928,665 9,928,665
0830 Committed Fund Balance
0840 Assigned Fund Balance 4,664,680 6,671,398
0850 Unassigned Fund Balance 2,061,768
Total Fund Balances $14,593,345 $18,661,831
Total Liabilities, Deferred Inflows Of Resources And Fund Balances $15,382,429 $24,245,610
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
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Page 7
Amounts Expressed in Whole Dollars General Fund(10)
Public Purpose Trust(27)
Other Compt Approved(28)
Athletic / Activity(29)
Capital Reserve (690, 1850)
(31)
Revenues
6000 Revenue from Local Sources 31,344,681
7000 Revenue from State Sources 12,407,365
8000 Revenue from Federal Sources 15,000
Total Revenues $43,767,046
Expenditures
1000 Instruction 23,741,547
2000 Support Services 13,359,898
3000 Operation of Non-Instructional Services 1,279,490
4000 Facilities Acquisition, Construction and Improvement Services
5110 Debt Service
5130 Refund of Prior Year Revenues / Receipts
5140 Short-Term Borrowing – Interest and Costs
Total Expenditures $38,380,935
Excess (Deficiency) Of Revenues Over Expenditures $5,386,111
Other Financing Sources (Uses)
9110 Face Value of Bonds Issued
9120 Proceeds from Refunding of Bonds
9130 Bond Premiums
9200 Proceeds from Extended-Term Financing
9300 Interfund Transfers - IN
9400 Sale of or Compensation for Loss of Fixed Assets
9710 Transfers from Component Units
9720 Transfers from Primary Governments
9910 Other Financing Sources Not Listed in the 9000 Series
9990 Insurance Recoveries
5120 Debt Service – Refunded Bonds
5150 Bond Discounts
5200 Interfund Transfers – Out 5,499,007
5300 Transfers Out to Component Units/Primary Governments
Total Other Financing Sources (Uses) ($5,499,007)
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
Page - 1 of 4
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Page 8
Amounts Expressed in Whole Dollars Capital Reserve (1431)(32)
Other Capital Projects Fund
(39)
Debt Service(40)
Permanent(90)
Total Governmental Funds
Revenues
6000 Revenue from Local Sources 94,297 2 31,438,980
7000 Revenue from State Sources 12,407,365
8000 Revenue from Federal Sources 15,000
Total Revenues $94,297 $2 $43,861,345
Expenditures
1000 Instruction 23,741,547
2000 Support Services 478,937 13,838,835
3000 Operation of Non-Instructional Services 1,279,490
4000 Facilities Acquisition, Construction and Improvement Services 1,063,988 1,063,988
5110 Debt Service 5,494,009 5,494,009
5130 Refund of Prior Year Revenues / Receipts
5140 Short-Term Borrowing – Interest and Costs
Total Expenditures $1,542,925 $5,494,009 $45,417,869
Excess (Deficiency) Of Revenues Over Expenditures ($1,448,628) ($5,494,007) ($1,556,524)
Other Financing Sources (Uses)
9110 Face Value of Bonds Issued 9,915,000 9,915,000
9120 Proceeds from Refunding of Bonds
9130 Bond Premiums 80,975 80,975
9200 Proceeds from Extended-Term Financing
9300 Interfund Transfers - IN 5,000 5,494,007 5,499,007
9400 Sale of or Compensation for Loss of Fixed Assets
9710 Transfers from Component Units
9720 Transfers from Primary Governments
9910 Other Financing Sources Not Listed in the 9000 Series
9990 Insurance Recoveries
5120 Debt Service – Refunded Bonds
5150 Bond Discounts
5200 Interfund Transfers – Out 5,499,007
5300 Transfers Out to Component Units/Primary Governments
Total Other Financing Sources (Uses) $10,000,975 $5,494,007 $9,995,975
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
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Page 9
Net Change In Fund Balances ($112,896)
Fund Balance
0001 Fund Balance - Beginning of Fiscal Year 4,181,382
Amounts Expressed in Whole Dollars General Fund(10)
Public Purpose Trust(27)
Other Compt Approved(28)
Athletic / Activity(29)
Capital Reserve (690, 1850)
(31)
Special And Extraordinary Items
9920 Special Items – Gains
9930 Extraordinary Items – Gains
5520 Special Items – Losses
5530 Extraordinary Items – Losses
Fund Balance - End Of Year $4,068,486
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
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Page 10
Net Change In Fund Balances $8,552,347 $8,439,451
Fund Balance
0001 Fund Balance - Beginning of Fiscal Year 6,040,998 10,222,380
Amounts Expressed in Whole Dollars Capital Reserve (1431)(32)
Other Capital Projects Fund
(39)
Debt Service(40)
Permanent(90)
Total Governmental Funds
Special And Extraordinary Items
9920 Special Items – Gains
9930 Extraordinary Items – Gains
5520 Special Items – Losses
5530 Extraordinary Items – Losses
Fund Balance - End Of Year $14,593,345 $18,661,831
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
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Page 11
Amounts Expressed in Whole Dollars Food Service(51)
Child Care Operations
(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Assets And Deferred Outflows Of Resources
Current Assets
0100 Cash and Cash Equivalents 30,813 30,813
0110 Investments
0130 Due From Other Funds 58,242 58,242
0141 Due From Other Governments 10,943 10,943
0142 State Revenue Receivable
0143 Federal Revenue Receivable
0146 Due from Primary Government
0147 Due from Component Unit
0150 Other Receivables
0170 Inventories 3,520 3,520
0180 Prepaid Expenses (Expenditures)
0190 Other Current Assets
Total Current Assets $103,518 $103,518
Noncurrent Assets
0211 Land
0212 Site Improvements (Net)
0220 Buildings and Building Improvements (Net)
0230 Machinery, Equipment and Furniture (Net) 34,737 34,737
0250 Construction in Progress
0260 Long Term Prepayments
0290 Other Noncurrent Assets
Total Noncurrent Assets $34,737 $34,737
0910 Deferred Outflows of Resources 19,971 19,971
Total Assets And Deferred Outflows Of Resources $158,226 $158,226
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)
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Page 12
Amounts Expressed in Whole Dollars Food Service(51)
Child Care Operations
(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Liabilities And Deferred Inflows Of Resources And Net Position
Current Liabilities
0400 Due to Other Funds
0411 Due to Other Governments
0413 Due to Component Unit
0420 Accounts Payable 13,832 13,832
0430 Contracts Payable
0440 Current Portion of Long-Term Debt
0450 Short-Term Payables
0461 Accrued Salaries and Benefits
0462 Payroll Deductions and Withholding
0480 Unearned Revenues 3,520 3,520
0490 Other Current Liabilities 17,787 17,787
Total Current Liabilities $35,139 $35,139
Noncurrent Liabilities
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB)
0570 Net Pension Liability 159,156 159,156
0599 Other Long-Term Liabilities
Total Noncurrent Liabilities $159,156 $159,156
Total Liabilities $194,295 $194,295
0950 Deferred Inflows of Resources 977 977
Net Position
0791 Invested in Capital Assets, Net of Related Debt 34,737 34,737
0008 Restricted Net Position (0792 – 0798)
0799 Unrestricted Net Position (71,783) (71,783)
Total Net Position ($37,046) ($37,046)
Total Liabilities And Deferred Inflows Of Resources And Net Position $158,226 $158,226
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)
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Page 13
Amounts Expressed in Whole Dollars Food Service(51)
Child Care Operations(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Operating Revenues
6600 Food Service Revenue 478,451 478,451
0071 Charges for Services
0072 Other Operating Revenue 21,790 21,790
Total Operating Revenues $500,241 $500,241
Operating Expenses
100 Personnel Services – Salaries 47,261 47,261
200 Personnel Services – Employee Benefits 63,083 63,083
300 Purchased Professional and Technical Services
400 Purchased Property Services
500 Other Purchased Services 508,511 508,511
600 Supplies 31,327 31,327
740 Depreciation 3,473 3,473
810 Dues and Fees
890 Miscellaneous Expenditures 8,390 8,390
Total Operating Expenses $662,045 $662,045
Operating Income (Loss) ($161,804) ($161,804)
Non Operating Revenues (Expenses)
6500 Earnings on Investments 25 25
6920 Contributions and Donations from Private Sources
6930 Gains or Losses on Sale of Fixed Assets
6991 Refunds of a Prior Year Expenditure
7000 Revenue from State Sources 15,277 15,277
8000 Revenue from Federal Sources 96,023 96,023
820 Claims and Judgments Against the LEA
830 Interest
TOTAL Non Operating Revenues (Expenses) $111,325 $111,325
Income (Loss) Before Contributions And Transfers ($50,479) ($50,479)
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP)
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Amounts Expressed in Whole Dollars Food Service(51)
Child Care Operations(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Contributions, Transfers, and Special and Extraordinary Items
5200 Interfund Transfers – Out
5300 Transfers Out to Component Units/Primary Governments
5520 Special Items – Losses
5530 Extraordinary Items – Losses
9300 Interfund Transfers - IN
9500 Capital Contributions
9700 Transfers IN From Component Units/Primary Governments
9920 Special Items – Gains
9930 Extraordinary Items – Gains
Change In Net Position ($50,479) ($50,479)
0002 Net Position - Beginning of Fiscal Year 13,433 13,433
0003 Accounting Changes / Residual Equity Transfers
Net Position - End Of Year ($37,046) ($37,046)
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds (REP)
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Amounts Expressed in Whole Dollars Food Service(51)
Child Care Operations(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Cash Flows From Operating Activities
0011 Cash Receipts From Users 477,493 477,493
0012 Cash Receipts From Assessments Made to Other Funds
0013 Cash Receipts From Earnings on Investments
0014 Cash Receipts From Other Operating Revenue 39,353 39,353
0015 Cash Payments To Employees For Services 75,414 75,414
0016 Cash Payments For Insurance Claims
0017 Cash Payments To Suppliers For Goods and Services 475,136 475,136
0018 Cash Payments For Other Operating Expenses 8,390 8,390
Net Cash Provided By (Used For) Operating Activities ($42,094) ($42,094)
Cash Flows From Non-Capital Financing Activities
0021 Receipts From Local Sources - 6000
0022 Receipts From State Sources - 7000 15,562 15,562
0023 Receipts From Federal Sources -8000 71,872 71,872
0024 Notes and Loans Received (Repaid)
0025 Interest Paid on Notes/Loans - 5100-830
0026 Operating Transfers In (Out)/Residual Equity Trans
0027 Operating Transfers In (Out) Primary Government / Comp Unit
0028 Receipts From Refund of Prior Year Expenditures - 6991
0029 Special and Extraordinary Gains (losses)
Net Cash Prov By (Used for) Non-Capital Financing Activities $87,434 $87,434
Cash Flows From Investing Activities
0041 Earnings on Investments - 6500 25 25
0042 Purchase of Inv Securities / Deposits to Inv Pools
0043 Receipts From Investment Pool Withdrawals
0044 Proceeds from Sale and Maturity of Inv Securities
0045 Loans Received (Paid) (54,906) (54,906)
Net Cash Prov By (Used for) Investing Activities ($54,881) ($54,881)
Cash Flows From Capital and Related Financing Activities
0031 Payments For Fac Acq, Const, and Imp - 4000
0032 Gain / (Loss) on Sale of Fixed Assets - 6930
0033 Proceeds From Extended Term Financing - 9200
0034 Principal Paid on Financing Agreements
0035 Interest Paid on Financing Agreements - 5100-830
0036 (Inc) Dec in Contributed Capital
Net Cash Prov By (Used for) Capital and Related Financing Activities
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP)
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Food Service(51)
Child Care Operations(52)
Other Enterprise(58)
TOTAL Internal Service(60)
Net Increase (Decrease) in Cash Flows (9,541) (9,541)
0004 Cash and Cash Equivalents Beginning of Year 40,354 40,354
Cash and Cash Equivalents at Year End $30,813 $30,813
Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities
0005 Operating Income (Loss) per REP (161,804) (161,804)
Adjustments
0051 Depreciation and Net Amortization 3,473 3,473
0052 Provision for Uncollectible Accounts
0053 Other Adjustments
Effect of Changes in Assets, Liabilities, Deferred Outflows and Deferred Inflows
0054 (Inc) Dec In Accounts Receivable (0120-0150) 40,793 40,793
0055 Advances to Other Funds (0160)
0056 (Inc) Dec in Inventories (0170) 27,640 27,640
0057 (Inc) Dec in Prepaid Expenses (0180)
0058 (Inc) Dec in Other Current or Noncurrent Assets
0064 Deferred Outflows (0910)
0059 Inc (Dec) in Accounts Payable (0400-0450) 13,832 13,832
0060 Inc (Dec) in Accrued Salaries/Benefits (0461)
0065 Inc (Dec) in Net Pension Liabilities (0570) 34,930 34,930
0066 Inc (Dec) in Other Postemp Benefit Oblig (0560)
0061 Inc (Dec) in Payroll Deductions/Withholding (0462)
0062 Inc (Dec) in Unearned Revenue (0480)
0063 Inc (Dec) in Other Current or Noncurrent Liabilities (958) (958)
0067 Deferred Inflows (0950)
Total Adjustments $119,710 $119,710
Cash Provided By (Used for) Total ($42,094) ($42,094)
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP)
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Explanation of Transaction and Balance Sheet Effect Amount
Total
COMBINED STATEMENT OF CASH FLOWS
SCHEDULE OF NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP)
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Amounts Expressed in Whole Dollars Private Purpose Trust(71)
Investment Trust(72)
Pension Trust(73)
Activity(81)
Assets And Deferred Outflows Of Resources
Assets
0100 Cash and Cash Equivalents
0110 Investments
0130 Due From Other Funds
0147 Due from Component Unit
0150 Other Receivables
0170 Inventories
0180 Prepaid Expenses (Expenditures)
0190 Other Current Assets
0220 Buildings and Building Improvements (Net)
0230 Machinery, Equipment and Furniture (Net)
Total Assets
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF)
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Amounts Expressed in Whole Dollars Other Agency(89)
Discrete Component Units(98)
Discrete Component Units(99)
Total Fiduciary Funds
Assets And Deferred Outflows Of Resources
Assets
0100 Cash and Cash Equivalents 95,346 95,346
0110 Investments
0130 Due From Other Funds
0147 Due from Component Unit
0150 Other Receivables
0170 Inventories
0180 Prepaid Expenses (Expenditures)
0190 Other Current Assets
0220 Buildings and Building Improvements (Net)
0230 Machinery, Equipment and Furniture (Net)
Total Assets $95,346 $95,346
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $95,346 $95,346
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF)
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Amounts Expressed in Whole Dollars Private Purpose Trust(71)
Investment Trust(72)
Pension Trust(73)
Activity(81)
Liabilities, Deferred Inflows Of Resources And Net Position
Liabilities
0400 Due to Other Funds
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Unit
0420 Accounts Payable
0430 Contracts Payable
0450 Short-Term Payables
0461 Accrued Salaries and Benefits
0462 Payroll Deductions and Withholding
0480 Unearned Revenues
0490 Other Current Liabilities
Total Liabilities
0950 Deferred Inflows of Resources
Net Position
0791 Invested in Capital Assets, Net of Related Debt
0009 Restricted Net Position (0792 – 0798)
0799 Unrestricted Net Position
Total Net Position
Total Liabilities, Deferred Inflows Of Resources And Net Position
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF)
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Amounts Expressed in Whole Dollars Other Agency(89)
Discrete Component Units(98)
Discrete Component Units(99)
Total Fiduciary Funds
Liabilities, Deferred Inflows Of Resources And Net Position
Liabilities
0400 Due to Other Funds
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Unit
0420 Accounts Payable
0430 Contracts Payable
0450 Short-Term Payables
0461 Accrued Salaries and Benefits
0462 Payroll Deductions and Withholding
0480 Unearned Revenues
0490 Other Current Liabilities 95,346 95,346
Total Liabilities $95,346 $95,346
0950 Deferred Inflows of Resources
Net Position
0791 Invested in Capital Assets, Net of Related Debt
0009 Restricted Net Position (0792 – 0798)
0799 Unrestricted Net Position
Total Net Position
Total Liabilities, Deferred Inflows Of Resources And Net Position $95,346 $95,346
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Net Position - Fiduciary Funds (NAF)
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Revenue ReportedIn Current Year
Current YearTax Accrual
Prior YearTax Accrual
Taxes CollectedIn Current Year
Revenue from Local Sources
6111 Current Real Estate Taxes 23,055,210.97 23,055,210.97
6112 Interim Real Estate Taxes 408,947.38 20,907.90 33,834.65 421,874.13
6113 Public Utility Realty Taxes 32,859.12 32,859.12
6114 Payments in Lieu of Current Taxes - State / Local 293,502.14 293,502.14
6143 Current Act 511 Local Services Taxes 73,144.95 73,144.95
6151 Current Act 511 Earned Income Taxes 4,664,513.99 133,576.46 133,953.67 4,664,891.20
6153 Current Act 511 Real Estate Transfer Taxes 1,254,426.95 142,085.39 123,171.55 1,235,513.11
6411 Delinquent Real Estate Taxes 409,946.21 54,457.03 42,838.56 398,327.74
6451 Delinquent Act 511 Earned Income Taxes 164,431.00 164,431.00
6500 Earnings on Investments 23,448.83
6700 Revenues from LEA Activities 309,624.91
6832 Federal IDEA Revenue Received as Pass Through 299,414.00
6839 Federal Revenue Received from Other Sources 198,245.00
6910 Rentals 84,289.31
6920 Contributions and Donations from Private Sources 3,773.59
6941 Regular Day School Tuition 18,348.50
6991 Refunds of a Prior Year Expenditure 44,516.25
6999 Other Revenues Not Specified Above 6,038.24
TOTAL Revenue from Local Sources $31,344,681.34 $351,026.78 $333,798.43 $30,339,754.36
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Revenue ReportedIn Current Year
Revenue from State Sources
7110 Basic Education Funding 5,817,506.93
7160 Tuition for Orphans Subsidy 31,419.87
7271 Special Education funds for School-Aged Pupils 1,154,753.39
7311 Pupil Transportation Subsidy 748,117.60
7312 Nonpublic and Charter School Pupil Transportation Subsidy 166,733.99
7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy 877,006.64
7330 Health Services (Medical, Dental, Nurse, Act 25) 61,829.20
7340 State Property Tax Reduction Allocation 327,476.67
7505 Ready to Learn Block Grant 241,656.00
7810 State Share of Social Security and Medicare Taxes 686,489.85
7820 State Share of Retirement Contributions 2,294,374.67
TOTAL Revenue from State Sources $12,407,364.81
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Revenue ReportedIn Current Year
Revenue from Federal Sources
8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) 15,000.00
TOTAL Revenue from Federal Sources $15,000.00
TOTAL FROM ALL SOURCES $43,767,046.15 $351,026.78 $333,798.43 $30,339,754.36
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Revenue from Local Sources 31,344,681.34
Revenue from State Sources 12,407,364.81
Revenue from Federal Sources 15,000.00
Other Financing Sources
TOTAL FROM ALL SOURCES $43,767,046.15
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Summary of General Fund Revenues and Other Financing Sources - (REVS)
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General Fund (10)
1000 Instruction Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 12,585,581.69
Total Personnel Services – Salaries $12,585,581.69
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 2,911,689.73220 Social Security Contributions 968,407.13230 PSERS Retirement Contributions 3,200,235.47240 Tuition Reimbursement 20,387.09250 Unemployment Compensation 27,893.15260 Workers’ Compensation 62,278.16
Total Personnel Services – Employee Benefits $7,190,890.73
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 155,454.08329 Professional Educational Services – Other 252,979.21330 Other Professional Services 373,873.33390 Other Purchased Professional and Technical Services 171,966.09
Total Purchased Professional and Technical Services $954,272.71
400 Purchased Property Services430 Repairs and Maintenance Services 9,564.52440 Rentals 69,948.00
Total Purchased Property Services $79,512.52
500 Other Purchased Services510 Student Transportation Services 1,840.28530 Communications 928.63561 Tuition To Other School Districts Within the State 192,966.52562 Tuition To Pennsylvania Charter Schools 672,446.58563 Tuition To Nonpublic Schools 646,606.26564 Tuition To Career and Technology Centers 179,994.26567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 332,658.53569 Tuition – Other 11,414.48580 Travel 15,373.16
Total Other Purchased Services $2,054,228.70
600 Supplies610 General Supplies 276,532.14640 Books and Periodicals 344,025.23
Total Supplies $620,557.37
700 Property750 Equipment – Original and Additional 32,971.84760 Equipment – Replacement 7,970.50
Total Property $40,942.34
800 Other Objects810 Dues and Fees 15,560.64
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General Fund (10)
1000 Instruction Total
800 Other Objects820 Claims and Judgments Against the LEA 200,000.00
Total Other Objects $215,560.64
Total 1000 Instruction $23,741,546.70
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
1100 Regular Programs – Elementary / Secondary Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 5,042,939.49 5,737,479.09 10,780,418.58
Total Personnel Services – Salaries $5,042,939.49 $5,737,479.09 $10,780,418.58
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 1,270,788.00 1,269,471.00 2,540,259.00220 Social Security Contributions 382,392.29 436,124.76 818,517.05230 PSERS Retirement Contributions 1,283,789.93 1,471,891.95 2,755,681.88240 Tuition Reimbursement 6,231.97 12,458.62 18,690.59250 Unemployment Compensation 1,516.00 1,470.00 2,986.00260 Workers’ Compensation 27,917.16 26,739.00 54,656.16
Total Personnel Services – Employee Benefits $2,972,635.35 $3,218,155.33 $6,190,790.68
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 131,787.53 121,191.68 252,979.21390 Other Purchased Professional and Technical Services 122,907.96 49,058.13 171,966.09
Total Purchased Professional and Technical Services $254,695.49 $170,249.81 $424,945.30
400 Purchased Property Services430 Repairs and Maintenance Services 1,038.05 8,526.47 9,564.52440 Rentals 38,948.00 31,000.00 69,948.00
Total Purchased Property Services $39,986.05 $39,526.47 $79,512.52
500 Other Purchased Services510 Student Transportation Services 640.00 1,200.28 1,840.28530 Communications (302.35) (302.35)562 Tuition To Pennsylvania Charter Schools 178,399.52 494,047.06 672,446.58569 Tuition – Other 11,414.48 11,414.48580 Travel 1,625.42 1,475.10 3,100.52
Total Other Purchased Services $180,362.59 $508,136.92 $688,499.51
600 Supplies610 General Supplies 140,564.79 129,628.66 270,193.45640 Books and Periodicals 116,379.26 225,257.15 341,636.41
Total Supplies $256,944.05 $354,885.81 $611,829.86
700 Property750 Equipment – Original and Additional 2,782.85 30,188.99 32,971.84760 Equipment – Replacement (235.00) 8,205.50 7,970.50
Total Property $2,547.85 $38,394.49 $40,942.34
800 Other Objects810 Dues and Fees 2,976.49 12,010.15 14,986.64820 Claims and Judgments Against the LEA 200,000.00 200,000.00
Total Other Objects $2,976.49 $212,010.15 $214,986.64
Total 1100 Regular Programs – Elementary / Secondary $8,753,087.36 $10,278,838.07 $19,031,925.43
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
1110 Regular Programs Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 5,042,939.49 5,737,479.09 10,780,418.58
Total Personnel Services – Salaries $5,042,939.49 $5,737,479.09 $10,780,418.58
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 1,270,788.00 1,269,471.00 2,540,259.00220 Social Security Contributions 382,392.29 436,124.76 818,517.05230 PSERS Retirement Contributions 1,283,789.93 1,471,891.95 2,755,681.88240 Tuition Reimbursement 6,231.97 12,458.62 18,690.59250 Unemployment Compensation 1,516.00 1,470.00 2,986.00260 Workers’ Compensation 27,917.16 26,739.00 54,656.16
Total Personnel Services – Employee Benefits $2,972,635.35 $3,218,155.33 $6,190,790.68
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 131,787.53 121,191.68 252,979.21390 Other Purchased Professional and Technical Services 122,907.96 49,058.13 171,966.09
Total Purchased Professional and Technical Services $254,695.49 $170,249.81 $424,945.30
400 Purchased Property Services430 Repairs and Maintenance Services 1,038.05 8,526.47 9,564.52440 Rentals 38,948.00 31,000.00 69,948.00
Total Purchased Property Services $39,986.05 $39,526.47 $79,512.52
500 Other Purchased Services510 Student Transportation Services 640.00 1,200.28 1,840.28530 Communications (302.35) (302.35)562 Tuition To Pennsylvania Charter Schools 178,399.52 494,047.06 672,446.58569 Tuition – Other 11,414.48 11,414.48580 Travel 1,625.42 1,475.10 3,100.52
Total Other Purchased Services $180,362.59 $508,136.92 $688,499.51
600 Supplies610 General Supplies 140,564.79 129,628.66 270,193.45640 Books and Periodicals 116,379.26 225,257.15 341,636.41
Total Supplies $256,944.05 $354,885.81 $611,829.86
700 Property750 Equipment – Original and Additional 2,782.85 30,188.99 32,971.84760 Equipment – Replacement (235.00) 8,205.50 7,970.50
Total Property $2,547.85 $38,394.49 $40,942.34
800 Other Objects810 Dues and Fees 2,976.49 12,010.15 14,986.64820 Claims and Judgments Against the LEA 200,000.00 200,000.00
Total Other Objects $2,976.49 $212,010.15 $214,986.64
Total 1110 Regular Programs $8,753,087.36 $10,278,838.07 $19,031,925.43
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General Fund (10)
1200 Special Programs – Elementary / Secondary Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 867,851.33 797,721.98 1,665,573.31
Total Personnel Services – Salaries $867,851.33 $797,721.98 $1,665,573.31
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 164,860.50 172,583.23 337,443.73220 Social Security Contributions 65,354.81 73,870.61 139,225.42230 PSERS Retirement Contributions 218,427.88 190,056.09 408,483.97240 Tuition Reimbursement 1,696.50 1,696.50250 Unemployment Compensation 199.00 24,708.15 24,907.15260 Workers’ Compensation 3,622.00 3,366.00 6,988.00
Total Personnel Services – Employee Benefits $452,464.19 $466,280.58 $918,744.77
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 18,191.08 137,263.00 155,454.08330 Other Professional Services 102,012.00 271,861.33 373,873.33
Total Purchased Professional and Technical Services $120,203.08 $409,124.33 $529,327.41
500 Other Purchased Services530 Communications 812.98 418.00 1,230.98561 Tuition To Other School Districts Within the State 86,450.37 106,516.15 192,966.52563 Tuition To Nonpublic Schools 108,891.00 238,301.26 299,414.00 646,606.26567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 149,092.27 183,566.26 332,658.53580 Travel 6,044.34 6,228.30 12,272.64
Total Other Purchased Services $351,290.96 $535,029.97 $299,414.00 $1,185,734.93
600 Supplies610 General Supplies 5,585.61 753.08 6,338.69640 Books and Periodicals 2,388.82 2,388.82
Total Supplies $7,974.43 $753.08 $8,727.51
800 Other Objects810 Dues and Fees 574.00 574.00
Total Other Objects $574.00 $574.00
Total 1200 Special Programs – Elementary / Secondary $1,800,357.99 $2,208,909.94 $299,414.00 $4,308,681.93
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
1240 Academic Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 53,342.95 79,766.12 133,109.07
Total Personnel Services – Salaries $53,342.95 $79,766.12 $133,109.07
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 12,682.00 38,045.00 50,727.00220 Social Security Contributions 4,043.90 6,081.30 10,125.20230 PSERS Retirement Contributions 13,783.82 20,611.49 34,395.31250 Unemployment Compensation 15.00 46.00 61.00260 Workers’ Compensation 279.00 836.00 1,115.00
Total Personnel Services – Employee Benefits $30,803.72 $65,619.79 $96,423.51
Total 1240 Academic Support $84,146.67 $145,385.91 $229,532.58
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General Fund (10)
1243 Gifted Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 53,342.95 79,766.12 133,109.07
Total Personnel Services – Salaries $53,342.95 $79,766.12 $133,109.07
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 12,682.00 38,045.00 50,727.00220 Social Security Contributions 4,043.90 6,081.30 10,125.20230 PSERS Retirement Contributions 13,783.82 20,611.49 34,395.31250 Unemployment Compensation 15.00 46.00 61.00260 Workers’ Compensation 279.00 836.00 1,115.00
Total Personnel Services – Employee Benefits $30,803.72 $65,619.79 $96,423.51
Total 1243 Gifted Support $84,146.67 $145,385.91 $229,532.58
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General Fund (10)
1290 Special Programs - Other Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 814,508.38 717,955.86 1,532,464.24
Total Personnel Services – Salaries $814,508.38 $717,955.86 $1,532,464.24
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 152,178.50 134,538.23 286,716.73220 Social Security Contributions 61,310.91 67,789.31 129,100.22230 PSERS Retirement Contributions 204,644.06 169,444.60 374,088.66240 Tuition Reimbursement 1,696.50 1,696.50250 Unemployment Compensation 184.00 24,662.15 24,846.15260 Workers’ Compensation 3,343.00 2,530.00 5,873.00
Total Personnel Services – Employee Benefits $421,660.47 $400,660.79 $822,321.26
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 18,191.08 137,263.00 155,454.08330 Other Professional Services 102,012.00 271,861.33 373,873.33
Total Purchased Professional and Technical Services $120,203.08 $409,124.33 $529,327.41
500 Other Purchased Services530 Communications 812.98 418.00 1,230.98561 Tuition To Other School Districts Within the State 86,450.37 106,516.15 192,966.52563 Tuition To Nonpublic Schools 108,891.00 238,301.26 299,414.00 646,606.26567 Tuition To Approved Private Schools (APS) and PA Chartered Schools for the Deaf and Blind 149,092.27 183,566.26 332,658.53580 Travel 6,044.34 6,228.30 12,272.64
Total Other Purchased Services $351,290.96 $535,029.97 $299,414.00 $1,185,734.93
600 Supplies610 General Supplies 5,585.61 753.08 6,338.69640 Books and Periodicals 2,388.82 2,388.82
Total Supplies $7,974.43 $753.08 $8,727.51
800 Other Objects810 Dues and Fees 574.00 574.00
Total Other Objects $574.00 $574.00
Total 1290 Special Programs - Other Support $1,716,211.32 $2,063,524.03 $299,414.00 $4,079,149.35
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
1300 Vocational Education Elementary Secondary Federal Total
500 Other Purchased Services564 Tuition To Career and Technology Centers 179,994.26 179,994.26
Total Other Purchased Services $179,994.26 $179,994.26
Total 1300 Vocational Education $179,994.26 $179,994.26
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General Fund (10)
1400 Other Instructional Programs – Elementary / Secondary Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 5,404.40 11,610.40 122,575.00 139,589.80
Total Personnel Services – Salaries $5,404.40 $11,610.40 $122,575.00 $139,589.80
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 33,987.00 33,987.00220 Social Security Contributions 412.59 876.07 9,376.00 10,664.66230 PSERS Retirement Contributions 1,396.50 3,000.12 31,673.00 36,069.62260 Workers’ Compensation 634.00 634.00
Total Personnel Services – Employee Benefits $1,809.09 $3,876.19 $75,670.00 $81,355.28
Total 1400 Other Instructional Programs – Elementary / Secondary $7,213.49 $15,486.59 $198,245.00 $220,945.08
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General Fund (10)
1430 Homebound Instruction Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 5,404.40 11,610.40 17,014.80
Total Personnel Services – Salaries $5,404.40 $11,610.40 $17,014.80
200 Personnel Services – Employee Benefits220 Social Security Contributions 412.59 876.07 1,288.66230 PSERS Retirement Contributions 1,396.50 3,000.12 4,396.62
Total Personnel Services – Employee Benefits $1,809.09 $3,876.19 $5,685.28
Total 1430 Homebound Instruction $7,213.49 $15,486.59 $22,700.08
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General Fund (10)
1490 Additional Other Instructional Programs Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 122,575.00 122,575.00
Total Personnel Services – Salaries $122,575.00 $122,575.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 33,987.00 33,987.00220 Social Security Contributions 9,376.00 9,376.00230 PSERS Retirement Contributions 31,673.00 31,673.00260 Workers’ Compensation 634.00 634.00
Total Personnel Services – Employee Benefits $75,670.00 $75,670.00
Total 1490 Additional Other Instructional Programs $198,245.00 $198,245.00
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General Fund (10)
2000 Support Services Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 4,971,923.01
Total Personnel Services – Salaries $4,971,923.01
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 1,202,142.00220 Social Security Contributions 379,309.89230 PSERS Retirement Contributions 1,248,271.13240 Tuition Reimbursement 1,453.80250 Unemployment Compensation 1,620.00260 Workers’ Compensation 29,386.00290 Other Current Employee Benefits 2,768.28
Total Personnel Services – Employee Benefits $2,864,951.10
300 Purchased Professional and Technical Services310 Official / Administrative Services 118,053.43329 Professional Educational Services – Other 55,184.50330 Other Professional Services 140,257.38340 Technical Services 15,064.00390 Other Purchased Professional and Technical Services 208,697.17
Total Purchased Professional and Technical Services $537,256.48
400 Purchased Property Services410 Cleaning Services 24,604.93420 Utility Services 506,086.70430 Repairs and Maintenance Services 903,420.08440 Rentals 5,586.13
Total Purchased Property Services $1,439,697.84
500 Other Purchased Services513 Contracted Carriers 2,371,270.87516 Student Transportation Services From the IU 5,097.57520 Insurance – General 1,030.00521 Fire Insurance 56,647.00522 Automotive Liability Insurance 8,897.00523 General Property and Liability Insurance 24,266.00529 Other Insurance 12,023.00530 Communications 30,203.77549 Other Advertising/Public Relations 27,049.51580 Travel 23,043.19595 IU Payments By Withholding 60,562.33
Total Other Purchased Services $2,620,090.24
600 Supplies610 General Supplies 570,089.27620 Energy 107,796.42640 Books and Periodicals 23,560.09
Total Supplies $701,445.78
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General Fund (10)
2000 Support Services Total
700 Property750 Equipment – Original and Additional 157,641.29760 Equipment – Replacement 20,545.16
Total Property $178,186.45
800 Other Objects810 Dues and Fees 44,464.86890 Miscellaneous Expenditures 1,882.27
Total Other Objects $46,347.13
Total 2000 Support Services $13,359,898.03
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General Fund (10)
2100 Support Services – Students Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 180,526.20 475,811.67 656,337.87
Total Personnel Services – Salaries $180,526.20 $475,811.67 $656,337.87
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 31,235.00 107,323.00 138,558.00220 Social Security Contributions 13,815.74 36,191.58 50,007.32230 PSERS Retirement Contributions 46,146.80 121,331.26 167,478.06240 Tuition Reimbursement 453.80 453.80250 Unemployment Compensation 31.00 123.00 154.00260 Workers’ Compensation 557.00 2,228.00 2,785.00
Total Personnel Services – Employee Benefits $91,785.54 $267,650.64 $359,436.18
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 4,095.00 4,095.00 8,190.00340 Technical Services 15,064.00 15,064.00
Total Purchased Professional and Technical Services $19,159.00 $4,095.00 $23,254.00
500 Other Purchased Services530 Communications 233.40 233.39 466.79580 Travel 1,473.80 1,703.05 3,176.85
Total Other Purchased Services $1,707.20 $1,936.44 $3,643.64
600 Supplies610 General Supplies 530.32 1,208.25 1,738.57640 Books and Periodicals 963.04 145.42 1,108.46
Total Supplies $1,493.36 $1,353.67 $2,847.03
700 Property760 Equipment – Replacement 1,569.84 1,569.84
Total Property $1,569.84 $1,569.84
800 Other Objects810 Dues and Fees 458.25 458.25 916.50
Total Other Objects $458.25 $458.25 $916.50
Total 2100 Support Services – Students $295,129.55 $752,875.51 $1,048,005.06
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General Fund (10)
2110 Supervision of Student Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 68,004.30 68,004.30 136,008.60
Total Personnel Services – Salaries $68,004.30 $68,004.30 $136,008.60
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 5,871.00 5,871.00 11,742.00220 Social Security Contributions 5,226.24 5,226.23 10,452.47230 PSERS Retirement Contributions 17,071.20 17,071.20 34,142.40
Total Personnel Services – Employee Benefits $28,168.44 $28,168.43 $56,336.87
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 4,095.00 4,095.00 8,190.00
Total Purchased Professional and Technical Services $4,095.00 $4,095.00 $8,190.00
500 Other Purchased Services530 Communications 233.40 233.39 466.79580 Travel 1,473.80 1,473.80 2,947.60
Total Other Purchased Services $1,707.20 $1,707.19 $3,414.39
600 Supplies610 General Supplies 530.32 530.31 1,060.63640 Books and Periodicals 145.43 145.42 290.85
Total Supplies $675.75 $675.73 $1,351.48
800 Other Objects810 Dues and Fees 458.25 458.25 916.50
Total Other Objects $458.25 $458.25 $916.50
Total 2110 Supervision of Student Services $103,108.94 $103,108.90 $206,217.84
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General Fund (10)
2111 Supervision of Student Services – Head of Component Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 68,004.30 68,004.30 136,008.60
Total Personnel Services – Salaries $68,004.30 $68,004.30 $136,008.60
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 5,871.00 5,871.00 11,742.00220 Social Security Contributions 5,226.24 5,226.23 10,452.47230 PSERS Retirement Contributions 17,071.20 17,071.20 34,142.40
Total Personnel Services – Employee Benefits $28,168.44 $28,168.43 $56,336.87
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 4,095.00 4,095.00 8,190.00
Total Purchased Professional and Technical Services $4,095.00 $4,095.00 $8,190.00
500 Other Purchased Services530 Communications 233.40 233.39 466.79580 Travel 1,473.80 1,473.80 2,947.60
Total Other Purchased Services $1,707.20 $1,707.19 $3,414.39
600 Supplies610 General Supplies 530.32 530.31 1,060.63640 Books and Periodicals 145.43 145.42 290.85
Total Supplies $675.75 $675.73 $1,351.48
800 Other Objects810 Dues and Fees 458.25 458.25 916.50
Total Other Objects $458.25 $458.25 $916.50
Total 2111 Supervision of Student Services – Head of Component $103,108.94 $103,108.90 $206,217.84
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General Fund (10)
2120 Guidance Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 112,521.90 407,807.37 520,329.27
Total Personnel Services – Salaries $112,521.90 $407,807.37 $520,329.27
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 25,364.00 101,452.00 126,816.00220 Social Security Contributions 8,589.50 30,965.35 39,554.85230 PSERS Retirement Contributions 29,075.60 104,260.06 133,335.66240 Tuition Reimbursement 453.80 453.80250 Unemployment Compensation 31.00 123.00 154.00260 Workers’ Compensation 557.00 2,228.00 2,785.00
Total Personnel Services – Employee Benefits $63,617.10 $239,482.21 $303,099.31
300 Purchased Professional and Technical Services340 Technical Services 15,064.00 15,064.00
Total Purchased Professional and Technical Services $15,064.00 $15,064.00
500 Other Purchased Services580 Travel 229.25 229.25
Total Other Purchased Services $229.25 $229.25
600 Supplies610 General Supplies 677.94 677.94640 Books and Periodicals 817.61 817.61
Total Supplies $817.61 $677.94 $1,495.55
700 Property760 Equipment – Replacement 1,569.84 1,569.84
Total Property $1,569.84 $1,569.84
Total 2120 Guidance Services $192,020.61 $649,766.61 $841,787.22
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General Fund (10)
2200 Support Services – Instructional Staff Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 654,551.83 553,366.72 1,207,918.55
Total Personnel Services – Salaries $654,551.83 $553,366.72 $1,207,918.55
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 117,170.00 104,489.00 221,659.00220 Social Security Contributions 49,741.81 41,275.51 91,017.32230 PSERS Retirement Contributions 163,334.65 135,920.68 299,255.33240 Tuition Reimbursement 450.00 450.00 900.00250 Unemployment Compensation 157.50 142.50 300.00260 Workers’ Compensation 2,855.00 2,576.00 5,431.00
Total Personnel Services – Employee Benefits $333,708.96 $284,853.69 $618,562.65
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 16,825.00 16,037.43 32,862.43
Total Purchased Professional and Technical Services $16,825.00 $16,037.43 $32,862.43
400 Purchased Property Services430 Repairs and Maintenance Services 201,728.93 293,164.45 494,893.38
Total Purchased Property Services $201,728.93 $293,164.45 $494,893.38
500 Other Purchased Services580 Travel 2,927.13 2,115.69 5,042.82
Total Other Purchased Services $2,927.13 $2,115.69 $5,042.82
600 Supplies610 General Supplies 108,521.14 93,819.05 202,340.19640 Books and Periodicals 8,612.06 13,361.07 21,973.13
Total Supplies $117,133.20 $107,180.12 $224,313.32
700 Property750 Equipment – Original and Additional 72,609.16 34,047.88 106,657.04
Total Property $72,609.16 $34,047.88 $106,657.04
800 Other Objects810 Dues and Fees 2,694.50 2,238.72 4,933.22
Total Other Objects $2,694.50 $2,238.72 $4,933.22
Total 2200 Support Services – Instructional Staff $1,402,178.71 $1,293,004.70 $2,695,183.41
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General Fund (10)
2220 Technology Support Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 210,976.13 219,760.84 430,736.97
Total Personnel Services – Salaries $210,976.13 $219,760.84 $430,736.97
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 41,215.00 41,215.00 82,430.00220 Social Security Contributions 16,723.00 16,723.00 33,446.00230 PSERS Retirement Contributions 52,334.22 52,334.21 104,668.43250 Unemployment Compensation 50.00 50.00 100.00260 Workers’ Compensation 905.00 905.00 1,810.00
Total Personnel Services – Employee Benefits $111,227.22 $111,227.21 $222,454.43
400 Purchased Property Services430 Repairs and Maintenance Services 192,708.93 293,164.45 485,873.38
Total Purchased Property Services $192,708.93 $293,164.45 $485,873.38
600 Supplies610 General Supplies 92,399.47 90,888.46 183,287.93
Total Supplies $92,399.47 $90,888.46 $183,287.93
700 Property750 Equipment – Original and Additional 72,609.16 34,047.88 106,657.04
Total Property $72,609.16 $34,047.88 $106,657.04
Total 2220 Technology Support Services $679,920.91 $749,088.84 $1,429,009.75
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General Fund (10)
2250 School Library Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 278,868.08 170,464.02 449,332.10
Total Personnel Services – Salaries $278,868.08 $170,464.02 $449,332.10
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 63,407.00 50,726.00 114,133.00220 Social Security Contributions 21,205.14 12,858.58 34,063.72230 PSERS Retirement Contributions 71,057.22 44,047.86 115,105.08250 Unemployment Compensation 77.00 62.00 139.00260 Workers’ Compensation 1,393.00 1,114.00 2,507.00
Total Personnel Services – Employee Benefits $157,139.36 $108,808.44 $265,947.80
500 Other Purchased Services580 Travel 109.44 109.44
Total Other Purchased Services $109.44 $109.44
600 Supplies610 General Supplies 3,317.29 3,784.89 7,102.18640 Books and Periodicals 4,383.93 10,345.57 14,729.50
Total Supplies $7,701.22 $14,130.46 $21,831.68
800 Other Objects810 Dues and Fees 75.00 75.00
Total Other Objects $75.00 $75.00
Total 2250 School Library Services $443,818.10 $293,477.92 $737,296.02
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General Fund (10)
2260 Instruction and Curriculum Development Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 164,707.62 163,141.86 327,849.48
Total Personnel Services – Salaries $164,707.62 $163,141.86 $327,849.48
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 12,548.00 12,548.00 25,096.00220 Social Security Contributions 11,813.67 11,693.93 23,507.60230 PSERS Retirement Contributions 39,943.21 39,538.61 79,481.82240 Tuition Reimbursement 450.00 450.00 900.00250 Unemployment Compensation 30.50 30.50 61.00260 Workers’ Compensation 557.00 557.00 1,114.00
Total Personnel Services – Employee Benefits $65,342.38 $64,818.04 $130,160.42
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 4,050.00 5,962.43 10,012.43
Total Purchased Professional and Technical Services $4,050.00 $5,962.43 $10,012.43
400 Purchased Property Services430 Repairs and Maintenance Services 9,020.00 9,020.00
Total Purchased Property Services $9,020.00 $9,020.00
500 Other Purchased Services580 Travel 2,817.69 2,115.69 4,933.38
Total Other Purchased Services $2,817.69 $2,115.69 $4,933.38
600 Supplies610 General Supplies 12,406.08 (1,652.60) 10,753.48640 Books and Periodicals 1,212.63 1,212.63
Total Supplies $13,618.71 ($1,652.60) $11,966.11
800 Other Objects810 Dues and Fees 644.50 1,127.62 1,772.12
Total Other Objects $644.50 $1,127.62 $1,772.12
Total 2260 Instruction and Curriculum Development Services $260,200.90 $235,513.04 $495,713.94
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General Fund (10)
2270 Instructional Staff Professional Development Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 12,775.00 10,075.00 22,850.00
Total Purchased Professional and Technical Services $12,775.00 $10,075.00 $22,850.00
600 Supplies610 General Supplies 398.30 798.30 1,196.60640 Books and Periodicals 3,015.50 3,015.50 6,031.00
Total Supplies $3,413.80 $3,813.80 $7,227.60
800 Other Objects810 Dues and Fees 2,050.00 1,036.10 3,086.10
Total Other Objects $2,050.00 $1,036.10 $3,086.10
Total 2270 Instructional Staff Professional Development Services $18,238.80 $14,924.90 $33,163.70
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General Fund (10)
2300 Support Services – Administration Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 466,733.00 409,364.73 1,152,567.46
Total Personnel Services – Salaries $466,733.00 $409,364.73 $1,152,567.46
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 149,816.00 104,771.00 296,690.00220 Social Security Contributions 35,591.21 31,214.43 87,549.58230 PSERS Retirement Contributions 118,968.84 103,222.07 283,476.11250 Unemployment Compensation 153.00 107.00 321.00260 Workers’ Compensation 2,786.00 1,950.00 5,851.00290 Other Current Employee Benefits 596.28 596.28
Total Personnel Services – Employee Benefits $307,911.33 $241,264.50 $674,483.97
300 Purchased Professional and Technical Services310 Official / Administrative Services 118,053.43329 Professional Educational Services – Other 7,550.00330 Other Professional Services 140,257.38
Total Purchased Professional and Technical Services $265,860.81
500 Other Purchased Services520 Insurance – General 1,030.00530 Communications 1,046.89 2,250.80 3,297.69549 Other Advertising/Public Relations 27,049.51580 Travel 1,739.57 3,709.18 13,439.08
Total Other Purchased Services $2,786.46 $5,959.98 $44,816.28
600 Supplies610 General Supplies 4,307.28 2,466.59 32,809.09640 Books and Periodicals 297.50
Total Supplies $4,307.28 $2,466.59 $33,106.59
800 Other Objects810 Dues and Fees 3,139.59 309.76 23,648.13890 Miscellaneous Expenditures 1,882.27 1,882.27
Total Other Objects $3,139.59 $2,192.03 $25,530.40
Total 2300 Support Services – Administration $784,877.66 $661,247.83 $2,196,365.51
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General Fund (10)
2310 Board Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 7,550.00330 Other Professional Services 24,544.00
Total Purchased Professional and Technical Services $32,094.00
500 Other Purchased Services520 Insurance – General 1,030.00549 Other Advertising/Public Relations 22,266.51580 Travel 1,250.20
Total Other Purchased Services $24,546.71
600 Supplies610 General Supplies 5,947.98
Total Supplies $5,947.98
800 Other Objects810 Dues and Fees 11,924.68
Total Other Objects $11,924.68
Total 2310 Board Services $74,513.37
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General Fund (10)
2330 Tax Assessment and Collection Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 13,026.00
Total Personnel Services – Salaries $13,026.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 996.50
Total Personnel Services – Employee Benefits $996.50
300 Purchased Professional and Technical Services310 Official / Administrative Services 118,053.43
Total Purchased Professional and Technical Services $118,053.43
600 Supplies610 General Supplies 16,408.42
Total Supplies $16,408.42
Total 2330 Tax Assessment and Collection Services $148,484.35
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General Fund (10)
2350 Legal and Accounting Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services330 Other Professional Services 115,713.38
Total Purchased Professional and Technical Services $115,713.38
Total 2350 Legal and Accounting Services $115,713.38
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General Fund (10)
2360 Office of the Superintendent / Executive Director Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 217,915.73
Total Personnel Services – Salaries $217,915.73
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 29,421.00220 Social Security Contributions 16,287.33230 PSERS Retirement Contributions 49,520.88250 Unemployment Compensation 46.00260 Workers’ Compensation 836.00
Total Personnel Services – Employee Benefits $96,111.21
500 Other Purchased Services530 Communications 51.05 51.05580 Travel 5,546.69
Total Other Purchased Services $51.05 $5,597.74
600 Supplies610 General Supplies 3,682.47640 Books and Periodicals 297.50
Total Supplies $3,979.97
800 Other Objects810 Dues and Fees 7,924.10
Total Other Objects $7,924.10
Total 2360 Office of the Superintendent / Executive Director Services $51.05 $331,528.75
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General Fund (10)
2370 Community Relations Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 45,528.00
Total Personnel Services – Salaries $45,528.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 12,682.00220 Social Security Contributions 3,460.11230 PSERS Retirement Contributions 11,764.32250 Unemployment Compensation 15.00260 Workers’ Compensation 279.00
Total Personnel Services – Employee Benefits $28,200.43
500 Other Purchased Services549 Other Advertising/Public Relations 4,783.00580 Travel 1,193.44
Total Other Purchased Services $5,976.44
600 Supplies610 General Supplies (3.65)
Total Supplies ($3.65)
800 Other Objects810 Dues and Fees 350.00
Total Other Objects $350.00
Total 2370 Community Relations Services $80,051.22
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General Fund (10)
2380 Office of the Principal Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 466,733.00 409,364.73 876,097.73
Total Personnel Services – Salaries $466,733.00 $409,364.73 $876,097.73
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 149,816.00 104,771.00 254,587.00220 Social Security Contributions 35,591.21 31,214.43 66,805.64230 PSERS Retirement Contributions 118,968.84 103,222.07 222,190.91250 Unemployment Compensation 153.00 107.00 260.00260 Workers’ Compensation 2,786.00 1,950.00 4,736.00290 Other Current Employee Benefits 596.28 596.28
Total Personnel Services – Employee Benefits $307,911.33 $241,264.50 $549,175.83
500 Other Purchased Services530 Communications 995.84 2,250.80 3,246.64580 Travel 1,739.57 3,709.18 5,448.75
Total Other Purchased Services $2,735.41 $5,959.98 $8,695.39
600 Supplies610 General Supplies 4,307.28 2,466.59 6,773.87
Total Supplies $4,307.28 $2,466.59 $6,773.87
800 Other Objects810 Dues and Fees 3,139.59 309.76 3,449.35890 Miscellaneous Expenditures 1,882.27 1,882.27
Total Other Objects $3,139.59 $2,192.03 $5,331.62
Total 2380 Office of the Principal Services $784,826.61 $661,247.83 $1,446,074.44
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General Fund (10)
2400 Support Services – Pupil Health Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 248,798.33
Total Personnel Services – Salaries $248,798.33
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 63,408.00220 Social Security Contributions 19,498.28230 PSERS Retirement Contributions 64,002.01250 Unemployment Compensation 77.00260 Workers’ Compensation 1,393.00
Total Personnel Services – Employee Benefits $148,378.29
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 3,830.35
Total Purchased Professional and Technical Services $3,830.35
400 Purchased Property Services430 Repairs and Maintenance Services 259.25
Total Purchased Property Services $259.25
500 Other Purchased Services580 Travel 559.20
Total Other Purchased Services $559.20
600 Supplies610 General Supplies 9,016.25640 Books and Periodicals 181.00
Total Supplies $9,197.25
800 Other Objects810 Dues and Fees 250.00
Total Other Objects $250.00
Total 2400 Support Services – Pupil Health $411,272.67
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2440 Nursing Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 248,798.33
Total Personnel Services – Salaries $248,798.33
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 63,408.00220 Social Security Contributions 19,498.28230 PSERS Retirement Contributions 64,002.01250 Unemployment Compensation 77.00260 Workers’ Compensation 1,393.00
Total Personnel Services – Employee Benefits $148,378.29
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 3,830.35
Total Purchased Professional and Technical Services $3,830.35
400 Purchased Property Services430 Repairs and Maintenance Services 259.25
Total Purchased Property Services $259.25
500 Other Purchased Services580 Travel 559.20
Total Other Purchased Services $559.20
600 Supplies610 General Supplies 9,016.25640 Books and Periodicals 181.00
Total Supplies $9,197.25
800 Other Objects810 Dues and Fees 250.00
Total Other Objects $250.00
Total 2440 Nursing Services $411,272.67
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General Fund (10)
2500 Support Services – Business Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 323,577.84
Total Personnel Services – Salaries $323,577.84
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 79,092.00220 Social Security Contributions 26,235.17230 PSERS Retirement Contributions 88,792.53240 Tuition Reimbursement 100.00250 Unemployment Compensation 77.00260 Workers’ Compensation 1,393.00
Total Personnel Services – Employee Benefits $195,689.70
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 2,352.00
Total Purchased Professional and Technical Services $2,352.00
500 Other Purchased Services580 Travel 772.96
Total Other Purchased Services $772.96
600 Supplies610 General Supplies 12,546.64
Total Supplies $12,546.64
800 Other Objects810 Dues and Fees 14,265.01
Total Other Objects $14,265.01
Total 2500 Support Services – Business $549,204.15
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General Fund (10)
2510 Fiscal Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 323,577.84
Total Personnel Services – Salaries $323,577.84
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 79,092.00220 Social Security Contributions 26,235.17230 PSERS Retirement Contributions 88,792.53240 Tuition Reimbursement 100.00250 Unemployment Compensation 77.00260 Workers’ Compensation 1,393.00
Total Personnel Services – Employee Benefits $195,689.70
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 2,352.00
Total Purchased Professional and Technical Services $2,352.00
500 Other Purchased Services580 Travel 772.96
Total Other Purchased Services $772.96
600 Supplies610 General Supplies 12,546.64
Total Supplies $12,546.64
800 Other Objects810 Dues and Fees 14,265.01
Total Other Objects $14,265.01
Total 2510 Fiscal Services $549,204.15
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General Fund (10)
2511 Supervision of Fiscal Services - Head of Component Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 116,172.00
Total Personnel Services – Salaries $116,172.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 6,274.00220 Social Security Contributions 4,841.74230 PSERS Retirement Contributions 16,260.27
Total Personnel Services – Employee Benefits $27,376.01
Total 2511 Supervision of Fiscal Services - Head of Component $143,548.01
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General Fund (10)
2519 Other Fiscal Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 207,405.84
Total Personnel Services – Salaries $207,405.84
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 72,818.00220 Social Security Contributions 21,393.43230 PSERS Retirement Contributions 72,532.26240 Tuition Reimbursement 100.00250 Unemployment Compensation 77.00260 Workers’ Compensation 1,393.00
Total Personnel Services – Employee Benefits $168,313.69
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 2,352.00
Total Purchased Professional and Technical Services $2,352.00
500 Other Purchased Services580 Travel 772.96
Total Other Purchased Services $772.96
600 Supplies610 General Supplies 12,546.64
Total Supplies $12,546.64
800 Other Objects810 Dues and Fees 14,265.01
Total Other Objects $14,265.01
Total 2519 Other Fiscal Services $405,656.14
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General Fund (10)
2600 Operation and Maintenance of Plant Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,382,722.96
Total Personnel Services – Salaries $1,382,722.96
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 402,735.00220 Social Security Contributions 105,002.22230 PSERS Retirement Contributions 345,267.09250 Unemployment Compensation 691.00260 Workers’ Compensation 12,533.00290 Other Current Employee Benefits 2,172.00
Total Personnel Services – Employee Benefits $868,400.31
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 399.72390 Other Purchased Professional and Technical Services 208,697.17
Total Purchased Professional and Technical Services $209,096.89
400 Purchased Property Services410 Cleaning Services 24,604.93420 Utility Services 506,086.70430 Repairs and Maintenance Services 408,267.45440 Rentals 5,586.13
Total Purchased Property Services $944,545.21
500 Other Purchased Services521 Fire Insurance 56,647.00522 Automotive Liability Insurance 8,897.00523 General Property and Liability Insurance 24,266.00529 Other Insurance 12,023.00530 Communications 26,439.29580 Travel 52.28
Total Other Purchased Services $128,324.57
600 Supplies610 General Supplies 112,076.10 199,562.43 311,638.53620 Energy 107,796.42
Total Supplies $112,076.10 $199,562.43 $419,434.95
700 Property750 Equipment – Original and Additional 50,984.25760 Equipment – Replacement 18,975.32
Total Property $69,959.57
800 Other Objects810 Dues and Fees 452.00
Total Other Objects $452.00
Total 2600 Operation and Maintenance of Plant Services $112,076.10 $199,562.43 $4,022,936.46
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General Fund (10)
2610 Supervision of Operation and Maintenance of Plant Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 207,636.36
Total Personnel Services – Salaries $207,636.36
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 55,087.00220 Social Security Contributions 8,640.25230 PSERS Retirement Contributions 28,519.40250 Unemployment Compensation 115.00260 Workers’ Compensation 2,089.00
Total Personnel Services – Employee Benefits $94,450.65
Total 2610 Supervision of Operation and Maintenance of Plant Services $302,087.01
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General Fund (10)
2611 Supervision of Operation and Maintenance of Plant Services – Head of Component Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 84,898.08
Total Personnel Services – Salaries $84,898.08
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 16,873.00220 Social Security Contributions 3,544.72230 PSERS Retirement Contributions 11,882.91250 Unemployment Compensation 115.00260 Workers’ Compensation 2,089.00
Total Personnel Services – Employee Benefits $34,504.63
Total 2611 Supervision of Operation and Maintenance of Plant Services – Head of Component $119,402.71
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General Fund (10)
2619 Supervision of Operation and Maintenance of Plant Services – All Other Supervision Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 122,738.28
Total Personnel Services – Salaries $122,738.28
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 38,214.00220 Social Security Contributions 5,095.53230 PSERS Retirement Contributions 16,636.49
Total Personnel Services – Employee Benefits $59,946.02
Total 2619 Supervision of Operation and Maintenance of Plant Services – All Other Supervision $182,684.30
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General Fund (10)
2620 Operation of Buildings Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,134,566.25
Total Personnel Services – Salaries $1,134,566.25
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 347,648.00220 Social Security Contributions 93,279.13230 PSERS Retirement Contributions 306,277.07250 Unemployment Compensation 576.00260 Workers’ Compensation 10,444.00290 Other Current Employee Benefits 2,172.00
Total Personnel Services – Employee Benefits $760,396.20
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 399.72
Total Purchased Professional and Technical Services $399.72
400 Purchased Property Services410 Cleaning Services 24,604.93420 Utility Services 506,086.70430 Repairs and Maintenance Services 408,267.45440 Rentals 5,586.13
Total Purchased Property Services $944,545.21
500 Other Purchased Services521 Fire Insurance 56,647.00522 Automotive Liability Insurance 8,897.00523 General Property and Liability Insurance 24,266.00529 Other Insurance 12,023.00530 Communications 26,439.29580 Travel 52.28
Total Other Purchased Services $128,324.57
600 Supplies610 General Supplies 112,076.10 194,707.43 306,783.53620 Energy 107,796.42
Total Supplies $112,076.10 $194,707.43 $414,579.95
700 Property750 Equipment – Original and Additional 50,984.25760 Equipment – Replacement 18,975.32
Total Property $69,959.57
800 Other Objects810 Dues and Fees 452.00
Total Other Objects $452.00
Total 2620 Operation of Buildings Services $112,076.10 $194,707.43 $3,453,223.47
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General Fund (10)
2660 Safety and Security Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 40,520.35
Total Personnel Services – Salaries $40,520.35
200 Personnel Services – Employee Benefits220 Social Security Contributions 3,082.84230 PSERS Retirement Contributions 10,470.62
Total Personnel Services – Employee Benefits $13,553.46
300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 208,697.17
Total Purchased Professional and Technical Services $208,697.17
600 Supplies610 General Supplies 4,855.00 4,855.00
Total Supplies $4,855.00 $4,855.00
Total 2660 Safety and Security Services $4,855.00 $267,625.98
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General Fund (10)
2700 Student Transportation Services Elementary Secondary Federal Total
500 Other Purchased Services513 Contracted Carriers 15,000.00 2,371,270.87516 Student Transportation Services From the IU 5,097.57
Total Other Purchased Services $15,000.00 $2,376,368.44
Total 2700 Student Transportation Services $15,000.00 $2,376,368.44
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General Fund (10)
2750 Nonpublic Transportation Elementary Secondary Federal Total
500 Other Purchased Services513 Contracted Carriers 626,580.06
Total Other Purchased Services $626,580.06
Total 2750 Nonpublic Transportation $626,580.06
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General Fund (10)
2790 Other Student Transportation Services Elementary Secondary Federal Total
500 Other Purchased Services513 Contracted Carriers 15,000.00 1,744,690.81516 Student Transportation Services From the IU 5,097.57
Total Other Purchased Services $15,000.00 $1,749,788.38
Total 2790 Other Student Transportation Services $15,000.00 $1,749,788.38
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General Fund (10)
2900 Other Support Services Elementary Secondary Federal Total
500 Other Purchased Services595 IU Payments By Withholding 60,562.33
Total Other Purchased Services $60,562.33
Total 2900 Other Support Services $60,562.33
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General Fund (10)
2910 Support Services Not Listed Elsewhere In the 2000 Series Elementary Secondary Federal Total
500 Other Purchased Services595 IU Payments By Withholding 60,562.33
Total Other Purchased Services $60,562.33
Total 2910 Support Services Not Listed Elsewhere In the 2000 Series $60,562.33
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General Fund (10)
3000 Operation of Non-Instructional Services Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 588,780.09
Total Personnel Services – Salaries $588,780.09
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 47,096.85220 Social Security Contributions 46,902.95230 PSERS Retirement Contributions 130,024.61250 Unemployment Compensation 9.83260 Workers’ Compensation 275.13
Total Personnel Services – Employee Benefits $224,309.37
300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 32,000.00
Total Purchased Professional and Technical Services $32,000.00
400 Purchased Property Services420 Utility Services 1,605.00430 Repairs and Maintenance Services 17,448.78440 Rentals 27,866.25
Total Purchased Property Services $46,920.03
500 Other Purchased Services510 Student Transportation Services 77,191.16520 Insurance – General 291.00580 Travel 18,760.32599 Other Miscellaneous Purchased Services 70,373.70
Total Other Purchased Services $166,616.18
600 Supplies610 General Supplies 186,800.51
Total Supplies $186,800.51
700 Property760 Equipment – Replacement 3,017.99
Total Property $3,017.99
800 Other Objects810 Dues and Fees 27,445.96860 Grants To Municipal and Community Service Organizations 3,600.00
Total Other Objects $31,045.96
Total 3000 Operation of Non-Instructional Services $1,279,490.13
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General Fund (10)
3200 Student Activities Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 588,780.09
Total Personnel Services – Salaries $588,780.09
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 47,096.85220 Social Security Contributions 46,902.95230 PSERS Retirement Contributions 130,024.61250 Unemployment Compensation 9.83260 Workers’ Compensation 275.13
Total Personnel Services – Employee Benefits $224,309.37
300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 32,000.00
Total Purchased Professional and Technical Services $32,000.00
400 Purchased Property Services420 Utility Services 1,605.00430 Repairs and Maintenance Services 17,448.78440 Rentals 27,866.25
Total Purchased Property Services $46,920.03
500 Other Purchased Services510 Student Transportation Services 77,191.16520 Insurance – General 291.00580 Travel 18,760.32599 Other Miscellaneous Purchased Services 70,373.70
Total Other Purchased Services $166,616.18
600 Supplies610 General Supplies 186,800.51
Total Supplies $186,800.51
700 Property760 Equipment – Replacement 3,017.99
Total Property $3,017.99
800 Other Objects810 Dues and Fees 27,445.96
Total Other Objects $27,445.96
Total 3200 Student Activities $1,275,890.13
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General Fund (10)
3300 Community Services Elementary Secondary Federal Total
800 Other Objects860 Grants To Municipal and Community Service Organizations 3,600.00
Total Other Objects $3,600.00
Total 3300 Community Services $3,600.00
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General Fund (10)
5000 Other Expenditures and Financing Uses Total
800 Other Objects880 Refunds of Prior Years’ Receipts 0.37
Total Other Objects $0.37
900 Other Uses of Funds930 Fund Transfers 5,494,007.01939 Other Fund Transfers 5,000.00
Total Other Uses of Funds $5,499,007.01
Total 5000 Other Expenditures and Financing Uses $5,499,007.38
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General Fund (10)
5100 Debt Service / Other Expenditures and Financing Uses Elementary Secondary Federal Total
800 Other Objects880 Refunds of Prior Years’ Receipts 0.37
Total Other Objects $0.37
Total 5100 Debt Service / Other Expenditures and Financing Uses $0.37
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General Fund (10)
5130 Refund of Prior Year Revenues / Receipts Elementary Secondary Federal Total
800 Other Objects880 Refunds of Prior Years’ Receipts 0.37
Total Other Objects $0.37
Total 5130 Refund of Prior Year Revenues / Receipts $0.37
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General Fund (10)
5200 Interfund Transfers – Out Elementary Secondary Federal Total
900 Other Uses of Funds930 Fund Transfers 5,494,007.01939 Other Fund Transfers 5,000.00
Total Other Uses of Funds $5,499,007.01
Total 5200 Interfund Transfers – Out $5,499,007.01
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General Fund (10)
5230 Capital Projects Fund Transfers Elementary Secondary Federal Total
900 Other Uses of Funds939 Other Fund Transfers 5,000.00
Total Other Uses of Funds $5,000.00
Total 5230 Capital Projects Fund Transfers $5,000.00
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General Fund (10)
5240 Debt Service Fund Transfers Elementary Secondary Federal Total
900 Other Uses of Funds930 Fund Transfers 5,494,007.01
Total Other Uses of Funds $5,494,007.01
Total 5240 Debt Service Fund Transfers $5,494,007.01
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Other Capital Projects Fund (39)
2000 Support Services Total
700 Property750 Equipment – Original and Additional 287,467.00
Total Property $287,467.00
800 Other Objects810 Dues and Fees 191,470.00
Total Other Objects $191,470.00
Total 2000 Support Services $478,937.00
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Other Capital Projects Fund (39)
2200 Support Services – Instructional Staff Elementary Secondary Federal Total
700 Property750 Equipment – Original and Additional 119,347.00 140,339.00 259,686.00
Total Property $119,347.00 $140,339.00 $259,686.00
Total 2200 Support Services – Instructional Staff $119,347.00 $140,339.00 $259,686.00
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Other Capital Projects Fund (39)
2220 Technology Support Services Elementary Secondary Federal Total
700 Property750 Equipment – Original and Additional 119,347.00 140,339.00 259,686.00
Total Property $119,347.00 $140,339.00 $259,686.00
Total 2220 Technology Support Services $119,347.00 $140,339.00 $259,686.00
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Other Capital Projects Fund (39)
2300 Support Services – Administration Elementary Secondary Federal Total
800 Other Objects810 Dues and Fees 191,470.00
Total Other Objects $191,470.00
Total 2300 Support Services – Administration $191,470.00
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Other Capital Projects Fund (39)
2390 Other Administration Services Elementary Secondary Federal Total
800 Other Objects810 Dues and Fees 191,470.00
Total Other Objects $191,470.00
Total 2390 Other Administration Services $191,470.00
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Other Capital Projects Fund (39)
2600 Operation and Maintenance of Plant Services Elementary Secondary Federal Total
700 Property750 Equipment – Original and Additional 27,781.00
Total Property $27,781.00
Total 2600 Operation and Maintenance of Plant Services $27,781.00
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Other Capital Projects Fund (39)
2690 Other Operation and Maintenance of Plant Services Elementary Secondary Federal Total
700 Property750 Equipment – Original and Additional 27,781.00
Total Property $27,781.00
Total 2690 Other Operation and Maintenance of Plant Services $27,781.00
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Other Capital Projects Fund (39)
4000 Facilities Acquisition, Construction and Improvement Services Total
700 Property710 Land and Improvements 53,281.00750 Equipment – Original and Additional 1,010,707.00
Total Property $1,063,988.00
Total 4000 Facilities Acquisition, Construction and Improvement Services $1,063,988.00
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Other Capital Projects Fund (39)
4200 Existing Site Improvement Services Elementary Secondary Federal Total
700 Property710 Land and Improvements 53,281.00
Total Property $53,281.00
Total 4200 Existing Site Improvement Services $53,281.00
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Other Capital Projects Fund (39)
4600 Existing Building Improvement Services Elementary Secondary Federal Total
700 Property750 Equipment – Original and Additional 1,010,707.00
Total Property $1,010,707.00
Total 4600 Existing Building Improvement Services $1,010,707.00
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Debt Service Fund (40)
5000 Other Expenditures and Financing Uses Total
800 Other Objects830 Interest 2,369,009.00
Total Other Objects $2,369,009.00
900 Other Uses of Funds910 Redemption of Principal 3,125,000.00
Total Other Uses of Funds $3,125,000.00
Total 5000 Other Expenditures and Financing Uses $5,494,009.00
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Debt Service Fund (40)
5100 Debt Service / Other Expenditures and Financing Uses Elementary Secondary Federal Total
800 Other Objects830 Interest 2,369,009.00
Total Other Objects $2,369,009.00
900 Other Uses of Funds910 Redemption of Principal 3,125,000.00
Total Other Uses of Funds $3,125,000.00
Total 5100 Debt Service / Other Expenditures and Financing Uses $5,494,009.00
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Debt Service Fund (40)
5110 Debt Service Elementary Secondary Federal Total
800 Other Objects830 Interest 2,369,009.00
Total Other Objects $2,369,009.00
900 Other Uses of Funds910 Redemption of Principal 3,125,000.00
Total Other Uses of Funds $3,125,000.00
Total 5110 Debt Service $5,494,009.00
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General Fund(10) Public Purpose Trust(27) Other Compt Approved(28)
Athletic / Activity(29) Capital Reserve (690, 1850)(31)
1000 Instruction1100 Regular Programs - Elementary / Secondary 19,031,925.43
1200 Special Programs - Elementary / Secondary 4,308,681.93
1300 Vocational Education 179,994.26
1400 Other Instructional Programs - Elementary / Secondary 220,945.08
Total Instruction $23,741,546.70
2000 Support Services2100 Support Services - Students 1,048,005.06
2200 Support Services - Instructional Staff 2,695,183.41
2300 Support Services - Administration 2,196,365.51
2400 Support Services - Pupil Health 411,272.67
2500 Support Services - Business 549,204.15
2600 Operation and Maintenance of Plant Services 4,022,936.46
2700 Student Transportation Services 2,376,368.44
2900 Other Support Services 60,562.33
Total Support Services $13,359,898.03
3000 Operation of Non-Instructional Services3200 Student Activities 1,275,890.13
3300 Community Services 3,600.00
Total Operation of Non-Instructional Services $1,279,490.13
4000 Facilities Acquisition, Construction and Improvement Services4200 Existing Site Improvement Services
4600 Existing Building Improvement Services
Total Facilities Acquisition, Construction and Improvement Services
5000 Other Expenditures and Financing Uses5100 Debt Service / Other Expenditures and Financing Uses 0.37
5200 Interfund Transfers - Out 5,499,007.01
Total Other Expenditures and Financing Uses $5,499,007.38
TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $43,879,942.24
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Capital Reserve (1431)(32) Other Capital Projects Fund(39)
Debt Service(40) Permanent(90) Total
1000 Instruction1100 Regular Programs - Elementary / Secondary 19,031,925.43
1200 Special Programs - Elementary / Secondary 4,308,681.93
1300 Vocational Education 179,994.26
1400 Other Instructional Programs - Elementary / Secondary 220,945.08
Total Instruction $23,741,546.70
2000 Support Services2100 Support Services - Students 1,048,005.06
2200 Support Services - Instructional Staff 259,686.00 2,954,869.41
2300 Support Services - Administration 191,470.00 2,387,835.51
2400 Support Services - Pupil Health 411,272.67
2500 Support Services - Business 549,204.15
2600 Operation and Maintenance of Plant Services 27,781.00 4,050,717.46
2700 Student Transportation Services 2,376,368.44
2900 Other Support Services 60,562.33
Total Support Services $478,937.00 $13,838,835.03
3000 Operation of Non-Instructional Services3200 Student Activities 1,275,890.13
3300 Community Services 3,600.00
Total Operation of Non-Instructional Services $1,279,490.13
4000 Facilities Acquisition, Construction and Improvement Services4200 Existing Site Improvement Services 53,281.00 53,281.00
4600 Existing Building Improvement Services 1,010,707.00 1,010,707.00
Total Facilities Acquisition, Construction and Improvement Services $1,063,988.00 $1,063,988.00
5000 Other Expenditures and Financing Uses5100 Debt Service / Other Expenditures and Financing Uses 5,494,009.00 5,494,009.37
5200 Interfund Transfers - Out 5,499,007.01
Total Other Expenditures and Financing Uses $5,494,009.00 $10,993,016.38
TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $1,542,925.00 $5,494,009.00 $50,916,876.24
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Summary of Governmental Fund Expenditures and Other Financing Uses - (EXPGS)
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PSERS Salary Data (Salary Data should relate to the General Fund only)
Amount Description Amount
Total Salary Base for salaries subject to PSERS withholding 17,331,632.00
Total Federally Funded salaries subject to PSERS withholding 122,575.00
Title I Expenditure Data
Amount Description Amount
Expenditures Funded with Current Title I Funds 115,626.00
Expenditures Funded with Carry over Title I Funds
Total Title I Expenditure Data $115,626.00
Title I ARRA Amount
Amount Description Amount
Portion of Total Title I Expenditures funded with ARRA Title I
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Additional Data Collection Schedule - (ADCS)
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OBJECT COVERED NOT COVERED TOTAL
10 General Fund No Self Insurance data to report
211 Medical Insurance 3,908,242.76 3,908,242.76
212 Dental Insurance 218,322.91 218,322.91
215 Eye Care Insurance 22,171.92 22,171.92
216 Prescription Insurance
271 Self-Insurance Medical Benefits
272 Self-Insurance Dental Benefits
275 Self-Insurance Eye Care Benefits
276 Self-Insurance Prescription Benefits
FUND TOTAL $4,148,737.59 $4,148,737.59
50 Enterprise Fund No Self Insurance data to report
211 Medical Insurance
212 Dental Insurance
215 Eye Care Insurance
216 Prescription Insurance
271 Self-Insurance Medical Benefits
272 Self-Insurance Dental Benefits
275 Self-Insurance Eye Care Benefits
276 Self-Insurance Prescription Benefits
FUND TOTAL
60 Internal Service Fund No Self Insurance data to report
211 Medical Insurance
212 Dental Insurance
215 Eye Care Insurance
216 Prescription Insurance
271 Self-Insurance Medical Benefits
272 Self-Insurance Dental Benefits
275 Self-Insurance Eye Care Benefits
276 Self-Insurance Prescription Benefits
FUND TOTAL
Total of All Funds $4,148,737.59 $4,148,737.59
Benefits for Staff Relative to Collective Bargaining Agreements
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Health Care Benefits Schedule - (HCBS)
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Function Special Education (Prior Year)
Nonspecial Education (Prior Year)
Total (Prior Year) Special Education (Current Year)
Nonspecial Education (Current Year)
Total (Current Year)
2120 Guidance Services 64,239.52 738,754.45 802,993.97 66,292.69 775,494.53 841,787.22
2140 Psychological Services
2150 Speech Pathology and Audiology Services
2160 Social Work Services
2260 Instruction and Curriculum Development Services 28,246.07 449,187.27 477,433.34 46,987.10 448,726.84 495,713.94
2350 Legal and Accounting Services 19,257.07 143,184.86 162,441.93 9,112.70 106,600.68 115,713.38
2420 Medical Services
2440 Nursing Services 33,673.49 387,245.06 420,918.55 32,388.68 378,883.99 411,272.67
2700 Student Transportation Services 499,677.35 1,848,414.64 2,348,091.99 521,571.23 1,854,797.21 2,376,368.44
Total $645,093.50 $3,566,786.28 $4,211,879.78 $676,352.40 $3,564,503.25 $4,240,855.65
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Special Education Services Schedule - (SESS)
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ALL GOVERNMENTAL FUND TYPESShort-Term
Borrowing
General Obligation
Bonds/NotesAuthority Building
ObligationsOther Long-Term
Debt
Other Post-Employment
Benefits (OPEB)Compensated
AbsencesNet Pension
Liability Total
1. Debt at Beginning of Fiscal Year 53,349,147.00 17,716,464.00 2,759,079.00 426,045.00 50,671,577.00 124,922,312.00
2. Additional Debt Incurred During Year 9,915,000.00 578,468.00 25,140.00 6,648,267.00 17,166,875.00
3. Retirements and Repayments 2,515,283.00 494,537.00 3,009,820.00
4. Debt at End of Fiscal Year 60,748,864.00 17,221,927.00 3,337,547.00 451,185.00 57,319,844.00 139,079,367.00
5. Accreted Interest at End Of Fiscal Year 10,020,030.00 10,020,030.00
6. Total Debt and Accreted Interest 70,768,894.00 17,221,927.00 3,337,547.00 451,185.00 57,319,844.00 149,099,397.00
7. Current Portion P&I - Due within 1 year 4,619,760.00 1,061,412.00 13,536.00 5,694,708.00
8. Interest Paid during current fiscal year 1,903,043.00 590,683.00 2,493,726.00
ALL PROPRIETARY FUND TYPESShort-Term
Borrowing
General Obligation
Bonds/NotesAuthority Building
ObligationsOther Long-Term
Debt
Other Post-Employment
Benefits (OPEB)Compensated
AbsencesNet Pension
Liability Total
1. Debt at Beginning of Fiscal Year 111,423.00 111,423.00
2. Additional Debt Incurred During Year 47,733.00 47,733.00
3. Retirements and Repayments
4. Debt at End of Fiscal Year 159,156.00 159,156.00
5. Accreted Interest at End Of Fiscal Year
6. Total Debt and Accreted Interest 159,156.00 159,156.00
7. Current Portion P&I - Due within 1 year
8. Interest Paid during current fiscal year
(PRINCIPAL AMOUNTS ONLY)
(PRINCIPAL AMOUNTS ONLY)
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Indebtedness - (SOIN)
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Total Principal and Interest Payments Made by Your School - All Funds
Function Fund Principal (910) Principal (920) Interest (830) Total (Principal +Interest) Misc Other Uses (990)
5110 10 General Fund
5110 20 Special Revenue Funds
5110 30 Capital Projects Funds
5110 40 Debt Service Fund 3,125,000.00 2,369,009.00 5,494,009.00
5110 90 Permanent Fund
5120 10 General Fund
5120 20 Special Revenue Funds
5120 30 Capital Projects Funds
5120 40 Debt Service Fund
Total Debt Payments - Governmental Funds $3,125,000.00 $2,369,009.00 $5,494,009.00
Function Fund Principal (910) Principal (920) Interest (830) Total (Principal +Interest)
5110 50 Enterprise Fund
5110 60 Internal Service Fund
5120 50 Enterprise Fund
5120 60 Internal Service Fund
Total Debt Payments - Proprietary Funds
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Indebtedness - (SOIN)
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Bond DetailsGovernmental Funds
Debt CategoryDebt Issue
Date (MM/YYYY)
Principal Amounts OnlyCurrent Portion Due Within One
Year (Principal and Interest)
Debt at Beginning of Fiscal Year Additions
Reductions / Repayments
Debt at End of Fiscal Year
Interest Paid During Fiscal Year
Other Long Term Debt/Liabilities 36,464.00 9,537.00 26,927.00 8,385.00
Extended Term Financing Agreements 17,680,000.00 485,000.00 17,195,000.00 1,053,027.00 590,683.00
Other Post-Employment Benefits (OPEB) 2,759,079.00 578,468.00 3,337,547.00
Compensated Absences 426,045.00 25,140.00 451,185.00 13,536.00
Net Pension Liability 50,671,577.00 6,648,267.00 57,319,844.00
General Obligation Bonds/Notes – CAB 1992 1,263,827.00 35,283.00 1,228,544.00 1,095,000.00 124,717.00
General Obligation Bonds/Notes – CAB 1194 1,815,320.00 1,815,320.00
General Obligation Bonds/Notes – CIB 2008 15,565,000.00 15,000.00 15,550,000.00 756,500.00 737,100.00
General Obligation Bonds/Notes – CIB 2011 580,000.00 205,000.00 375,000.00 216,435.00 10,795.00
General Obligation Bonds/Notes – CIB 2011 1,415,000.00 1,415,000.00 34,016.00
General Obligation Bonds/Notes – CIB 2012 7,735,000.00 5,000.00 7,730,000.00 307,597.00 302,696.00
General Obligation Bonds/Notes – CIB 2014 9,325,000.00 105,000.00 9,220,000.00 550,745.00 266,882.00
General Obligation Bonds/Notes – CIB 2014 165,000.00 165,000.00 751.00
General Obligation Bonds/Notes – CIB 2014 3,940,000.00 495,000.00 3,445,000.00 898,400.00 65,566.00
General Obligation Bonds/Notes – CIB 2014 1,665,000.00 10,000.00 1,655,000.00 247,681.00 57,742.00
General Obligation Bonds/Notes – CIB 2015 9,880,000.00 65,000.00 9,815,000.00 367,469.00 302,778.00
General Obligation Bonds/Notes – CIB 2016 9,915,000.00 9,915,000.00 179,933.00
Totals for Debt Entered: $124,922,312.00 $17,166,875.00 $3,009,820.00 $139,079,367.00 $5,694,708.00 $2,493,726.00
Bond DetailsProprietary Funds
Debt Category
Debt Issue Date
(MM/YYYY)
Principal Amounts OnlyCurrent Portion Due Within One
Year (Principal and Interest)
Debt at Beginning of Fiscal Year Additions
Reductions / Repayments
Debt at End of Fiscal Year
Interest Paid During Fiscal Year
Net Pension Liability 111,423.00 47,733.00 159,156.00
Totals for Debt Entered: $111,423.00 $47,733.00 $159,156.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Indebtedness - (SOIN)
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Accreted Interest DetailGovernmental Funds
Debt CategoryDebt Issue
Date (MM/YYYY)
Ending bond PrincipalBeginning
Accreted Interest Additions ReductionsEnding Accreted
Interest
Ending Principal Plus Accreted
Interest
General Obligation Bonds/Notes – CAB 1992 4,280,328.00 373,173.00 124,717.00 4,528,784.00 1,228,544.00 5,757,328.00
General Obligation Bonds/Notes – CAB 1194 5,031,863.00 459,383.00 5,491,246.00 1,815,320.00 7,306,566.00
Totals for Debt Entered: $9,312,191.00 $832,556.00 $124,717.00 $10,020,030.00 $3,043,864.00 $13,063,894.00
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Statement of Indebtedness - (SOIN)
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General Fund (10)
Section 1: Tuition/Purchased Services as Reported within Expenditure Detail Amount
Tuition Reported in General Fund Expenditures 1000-560 2,036,086.63
Purchased Services in General Fund Expenditures 1000-594 and 1000-597
Section 1 Total $2,036,086.63
Section 2: Tuition Paid to Institution Types During Fiscal Year Tuition Paid ForNonspecial Education
Tuition Paid ForSpecial Education
Total
1 1306 Institutions
2 Institutionalized Children's Programs
3 Juveniles Incarcerated in Adult Facilities
4 Residential Treatment Facilities
5 Other Local Education Agencies 192,966.52 192,966.52
6 Brick and Mortar Charter Schools
7 Cyber Charter Schools 672,446.58 672,446.58
8 Career and Technology Centers 179,994.26 179,994.26
9 Approved Private Schools 332,658.53 332,658.53
10 PA Chartered Schools for the Deaf and Blind
11 Private Residential Rehabilitative Institutions
12 Juvenile Detention Centers
13 Special Program Jointures
14 Other Tuition Not Included Elsewhere In This Section 11,414.48 646,606.26 658,020.74
Section 2 Total $863,855.32 $1,172,231.31 $2,036,086.63
2015-2016 PDE-2057 Annual Financial Report - 06/30/2016 Fiscal Year End Tuition Schedule - (TUIT)
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