edl › c324 › 11 › 07 › 19 › 171545-49088354... · 2019-11-07 · windber area sd...
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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
Joseph Kimmel
(814)467-4567
(814)467-4208
Ext :803
Auditing Firm:
Printed 10/30/2019 8:26:59 AM
Audit Certification
For Fiscal Year Ending 6/30/2019
(Pursuant to PA School Code Section 218(b))
Annual Financial Report:
LEA Name :
AUN Number :
County :
Audit Certification Due: 12/31/2019
Windber Area SD
108569103
Somerset
This certification is applicable to the Annual Financial Report data submitted through the Consolidated Financial Reporting System on: _________________
Date
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Windber Area School DistrictBoard of School Directors
Director of Education
Glenn Gaye, Jr.Director of Education
Karen KissAdministrative
Assistant
School Administration
Dr. Jason HicksHigh School Principal
Jessica ShusterMiddle School Principal
Keving EdmondsonElementary Principal
Director of Special Education
Richard E. LucasDirector of Special
Education and School Improvement
Kristen ButlerSpecial Services
Coordinator
Bernice TokiAdministrative Assistant
Business Office
Kerry RoseyPayroll & Benefits
Vennona BrownAccounts Payable
Martha DranzikAccounts Receiveable
Information Technology (IT)
Frank TallyenIT Director
Tim TallyenIT Assistant
Facilities Department
Randy RoxbyFacilities Director
Athletic Department
Steve SlatcoffAthletic Director
Transportation
Glenn Gaye, Jr.Transportation Coordinator
Office of the Superintendent
Joseph KimmelSuperintendent/Business Manager
Pamela GyurikAdministrative Assistant to the
Superintendent
Windber Area School District Organizational Chart
Page 3
Val Number Description Justification
12195 REG: Current Year AFR Beginning Fund Balance must equal Prior Year AFR Ending Fund Balance. Justifications to this error must fully explain the situation that prompted a fund balance restatement. "Auditor Adjustment" is not a sufficient justification.
Total Govt Funds, Beg Bal: $7,137,859.00 PY Ending Bal, Govt Funds: $7,200,319.00
Fund 10 beginning fund balance was restated for prior year understatement of tuition expense due to other districts and prior year understatement of tuition income charged to other districts.
12196 REG - Fund 10: Current Year AFR Beginning Fund Balance must equal Prior Year AFR Ending Fund Balance. Justifications to this error must fully explain the situation that prompted a fund balance restatement. "Auditor Adjustment" is not a sufficient justification.
REG Fund 10, Beg Fund Bal: $5,210,456.00 PY Ending Fund Balance: $5,272,916.00
Fund 10 beginning fund balance was restated for prior year understatement of tuition expense due to other districts and prior year understatement of tuition income charged to other districts.
41150 Expenditure Detail - There is an entry in function 5150- 990 object "Other". Please explain what constitutes "Other".
Expenditure 5150-990, Fund 40: $1,225.00
Amount entered for 5150-990 in Fund 40 represents the bond discount as part of the Series of 2019 bonds use to refund a portion of the Series of 2014B bonds.
42330 Expenditure Detail: AFR amount must equal or exceed PDE FAI System amount.
1000-562, AFR Exp Detail: $310,870.37 1000-562, PDE FAI System: $355,270.87
FAI system is based on cash basis of accounting and includes amounts paid for PY tuition and excludes amounts payable for CY tuition.
42420 Expenditure Detail: Total current year 2700-513 expenditure varies from prior year by 10%. Correct the data or enter a justification.
2700-513, AFR Exp Detail: $863,547.72 2700-513, PY AFR Amount: $770,245.17
The District had a significant increase in transportation costs to transport students to educational facilities outside of the District.
50160 SOIN: All Governmental Fund General Obligation Bonds must include an amount for Interest Paid during Fiscal Year. Correct data or enter a justification.
Series 2019 bonds had a settlement date of 6/25/19. As such, no payment was made for the bonds in 2018-19.
2018-2019 Annual Financial Report - 06/30/2019 Fiscal Year End Validations
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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 4,036,288
0110 Investments 1,847,683
0120 Taxes Receivable 808,813
0130 Due From Other Funds 54,651
0141 Due From Other Governments 113
0142 State Revenue Receivable 654,127
0143 Federal Revenue Receivable 338,714
0145 Other Intergovernmental Revenue Receivable
0146 Due from Primary Government
0147 Due from Component Unit
0150 Other Receivables 163,941
0170 Inventories
0180 Prepaid Expenses (Expenditures)
0190 Other Current Assets
Total Assets $7,904,330
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $7,904,330
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
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Amounts Expressed in Whole Dollars Capital Reserve (1431)(32)
Other Capital Projects Fund
(39)
Debt Service(40)
Permanent(90)
Total Governmental Funds
Assets And Deferred Outflows Of Resources
Assets
0100 Cash and Cash Equivalents 1,114,838 2,223 5,153,349
0110 Investments 321,990 2,169,673
0120 Taxes Receivable 808,813
0130 Due From Other Funds 54,651
0141 Due From Other Governments 113
0142 State Revenue Receivable 654,127
0143 Federal Revenue Receivable 338,714
0145 Other Intergovernmental Revenue Receivable
0146 Due from Primary Government
0147 Due from Component Unit
0150 Other Receivables 163,941
0170 Inventories
0180 Prepaid Expenses (Expenditures)
0190 Other Current Assets
Total Assets $1,436,828 $2,223 $9,343,381
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $1,436,828 $2,223 $9,343,381
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
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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
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Unit
0420 Accounts Payable 232,037
0430 Contracts Payable
0440 Current Portion of Long-Term Debt
0450 Short-Term Payables
0461 Accrued Salaries and Benefits 1,668,727
0462 Payroll Deductions and Withholding 18,640
0480 Unearned Revenues
0490 Other Current Liabilities 2,803
Total Liabilities $1,922,207
0950 Deferred Inflows of Resources 664,306
Fund Balances
0810 Nonspendable Fund Balance
0820 Restricted Fund Balance
0830 Committed Fund Balance
0840 Assigned Fund Balance 1,381,626
0850 Unassigned Fund Balance 3,936,191
Total Fund Balances $5,317,817
Total Liabilities, Deferred Inflows Of Resources And Fund Balances $7,904,330
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
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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
0411 Due to Other Governments
0412 Due to Primary Government
0413 Due to Component Unit
0420 Accounts Payable 232,037
0430 Contracts Payable
0440 Current Portion of Long-Term Debt
0450 Short-Term Payables
0461 Accrued Salaries and Benefits 1,668,727
0462 Payroll Deductions and Withholding 18,640
0480 Unearned Revenues
0490 Other Current Liabilities 2,803
Total Liabilities $1,922,207
0950 Deferred Inflows of Resources 664,306
Fund Balances
0810 Nonspendable Fund Balance
0820 Restricted Fund Balance 1,436,828 2,223 1,439,051
0830 Committed Fund Balance
0840 Assigned Fund Balance 1,381,626
0850 Unassigned Fund Balance 3,936,191
Total Fund Balances $1,436,828 $2,223 $6,756,868
Total Liabilities, Deferred Inflows Of Resources And Fund Balances $1,436,828 $2,223 $9,343,381
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Balance Sheet - Governmental Funds (NAG)
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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 4,924,177
7000 Revenue from State Sources 12,799,616
8000 Revenue from Federal Sources 537,053
Total Revenues $18,260,846
Expenditures
1000 Instruction 11,296,203
2000 Support Services 4,705,841
3000 Operation of Non-Instructional Services 584,515
4000 Facilities Acquisition, Construction and Improvement Services
5110 Debt Service 1,566,926
5130 Refund of Prior Year Revenues / Receipts
Total Expenditures $18,153,485
Excess (Deficiency) Of Revenues Over Expenditures $107,361
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
5300 Transfers Out to Component Units/Primary Governments
Total Other Financing Sources (Uses)
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
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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 33,862 18,844 4,976,883
7000 Revenue from State Sources 12,799,616
8000 Revenue from Federal Sources 537,053
Total Revenues $33,862 $18,844 $18,313,552
Expenditures
1000 Instruction 11,296,203
2000 Support Services 134,741 4,840,582
3000 Operation of Non-Instructional Services 584,515
4000 Facilities Acquisition, Construction and Improvement Services 111,783 429,275 541,058
5110 Debt Service 1,566,926
5130 Refund of Prior Year Revenues / Receipts
Total Expenditures $111,783 $429,275 $134,741 $18,829,284
Excess (Deficiency) Of Revenues Over Expenditures ($77,921) ($410,431) ($134,741) ($515,732)
Other Financing Sources (Uses)
9110 Face Value of Bonds Issued
9120 Proceeds from Refunding of Bonds 5,210,000 5,210,000
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 5,074,034 5,074,034
5150 Bond Discounts 1,225 1,225
5200 Interfund Transfers – Out
5300 Transfers Out to Component Units/Primary Governments
Total Other Financing Sources (Uses) $134,741 $134,741
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
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Net Change In Fund Balances $107,361
Fund Balance
0001 Fund Balance - Beginning of Fiscal Year 5,210,456
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 $5,317,817
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
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Net Change In Fund Balances ($77,921) ($410,431) ($380,991)
Fund Balance
0001 Fund Balance - Beginning of Fiscal Year 1,514,749 412,654 7,137,859
Amounts Expressed in Whole Dollars Capital Reserve (1431)(32)
Other Capital Projects Fund
(39)
Debt Service(40)
Permanent(90)
Total Governmental Funds
Special And Extraordinary Items
9920 Special Items – Gains
9930 Extraordinary Items – Gains
5520 Special Items – Losses
5530 Extraordinary Items – Losses
Fund Balance - End Of Year $1,436,828 $2,223 $6,756,868
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds (REG)
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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 203,268 203,268
0110 Investments 28,606 28,606
0130 Due From Other Funds
0141 Due From Other Governments
0142 State Revenue Receivable
0143 Federal Revenue Receivable 762 762
0146 Due from Primary Government
0147 Due from Component Unit
0150 Other Receivables
0170 Inventories 8,338 8,338
0180 Prepaid Expenses (Expenditures)
0190 Other Current Assets
Total Current Assets $240,974 $240,974
Noncurrent Assets
0211 Land
0212 Site Improvements (Net)
0220 Buildings and Building Improvements (Net)
0230 Machinery, Equipment and Furniture (Net) 308,550 308,550
0250 Construction in Progress
0260 Long Term Prepayments
0290 Other Noncurrent Assets
Total Noncurrent Assets $308,550 $308,550
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $549,524 $549,524
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)
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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 54,651 54,651
0411 Due to Other Governments
0413 Due to Component Unit
0420 Accounts Payable 13,490 13,490
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 3,923 3,923
0490 Other Current Liabilities
Total Current Liabilities $72,064 $72,064
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
0599 Other Noncurrent Liabilities
Total Noncurrent Liabilities
Total Liabilities $72,064 $72,064
0950 Deferred Inflows of Resources
Net Position
0791 Net Investment in Capital Assets 308,550 308,550
0008 Restricted Net Position (0792 – 0798)
0799 Unrestricted Net Position 168,910 168,910
Total Net Position $477,460 $477,460
Total Liabilities And Deferred Inflows Of Resources And Net Position $549,524 $549,524
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Net Position - Proprietary Funds (NAP)
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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 206,670 206,670
0071 Charges for Services
0072 Other Operating Revenue 40,580 40,580
Total Operating Revenues $247,250 $247,250
Operating Expenses
100 Personnel Services – Salaries 173,273 173,273
200 Personnel Services – Employee Benefits 109,781 109,781
300 Purchased Professional and Technical Services
400 Purchased Property Services 10,574 10,574
500 Other Purchased Services 355,250 355,250
600 Supplies 50,619 50,619
740 Depreciation 23,925 23,925
810 Dues and Fees 815 815
890 Miscellaneous Expenditures
Total Operating Expenses $724,237 $724,237
Operating Income (Loss) ($476,987) ($476,987)
Non Operating Revenues (Expenses)
6500 Earnings on Investments 4,953 4,953
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 67,753 67,753
8000 Revenue from Federal Sources 442,263 442,263
9990 Insurance Recoveries
820 Claims and Judgments Against the LEA
830 Interest
TOTAL Non Operating Revenues (Expenses) $514,969 $514,969
Income (Loss) Before Contributions And Transfers $37,982 $37,982
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 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 $37,982 $37,982
0002 Net Position - Beginning of Fiscal Year 439,478 439,478
0003 Accounting Changes / Residual Equity Transfers
Net Position - End Of Year $477,460 $477,460
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 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 206,670 206,670
0012 Cash Receipts From Assessments Made to Other Funds
0013 Cash Receipts From Earnings on Investments
0014 Cash Receipts From Other Operating Revenue 40,580 40,580
0015 Cash Payments To Employees For Services 460,958 460,958
0016 Cash Payments For Insurance Claims
0017 Cash Payments To Suppliers For Goods and Services 471,398 471,398
0018 Cash Payments For Other Operating Expenses
Net Cash Provided By (Used For) Operating Activities ($685,106) ($685,106)
Cash Flows From Non-Capital Financing Activities
0021 Receipts From Local Sources - 6000
0022 Receipts From State Sources - 7000 67,753 67,753
0023 Receipts From Federal Sources -8000 436,480 436,480
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)
0030 Receipts from Insurance Recoveries -9990
Net Cash Prov By (Used for) Non-Capital Financing Activities $504,233 $504,233
Cash Flows From Investing Activities
0041 Earnings on Investments - 6500 4,539 4,539
0042 Purchase of Inv Securities / Deposits to Inv Pools
0043 Receipts From Investment Pool Withdrawals
0044 Proceeds from Sale and Maturity of Inv Securities
Cash Flows From Capital and Related Financing Activities
0031 Payments For Fac Acq, Const, and Imp - 4000 (3,410) (3,410)
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 ($3,410) ($3,410)
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Cash Flows - Proprietary Funds (CFP)
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0045 Loans Received (Paid)
Net Cash Prov By (Used for) Investing Activities $4,539 $4,539
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 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 (179,744) (179,744)
0004 Cash and Cash Equivalents Beginning of Year 383,012 383,012
Cash and Cash Equivalents at Year End $203,268 $203,268
Reconciliation of Operating Income (Loss) To Net Cash Provided by (Used For) Operating Activities
0005 Operating Income (Loss) per REP (476,987) (476,987)
Adjustments
0051 Depreciation and Net Amortization 23,925 23,925
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)
0055 Advances to Other Funds (0160)
0056 (Inc) Dec in Inventories (0170) 6,430 6,430
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) (235,289) (235,289)
0060 Inc (Dec) in Accrued Salaries/Benefits (0461) (3,185) (3,185)
0065 Inc (Dec) in Net Pension Liabilities (0570)
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
0067 Deferred Inflows (0950)
Total Adjustments ($208,119) ($208,119)
Cash Provided By (Used for) Total ($685,106) ($685,106)
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 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
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 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 792 115,977
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 $792 $115,977
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $792 $115,977
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 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 116,769
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 $116,769
0910 Deferred Outflows of Resources
Total Assets And Deferred Outflows Of Resources $116,769
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 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 8,383
0430 Contracts Payable
0450 Short-Term Payables
0461 Accrued Salaries and Benefits
0462 Payroll Deductions and Withholding
0480 Unearned Revenues
0490 Other Current Liabilities 107,594
Total Liabilities $115,977
0950 Deferred Inflows of Resources
Net Position
0791 Net Investment in Capital Assets
0009 Restricted Net Position (0792 – 0798) 792
0799 Unrestricted Net Position
Total Net Position $792
Total Liabilities, Deferred Inflows Of Resources And Net Position $792 $115,977
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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 8,383
0430 Contracts Payable
0450 Short-Term Payables
0461 Accrued Salaries and Benefits
0462 Payroll Deductions and Withholding
0480 Unearned Revenues
0490 Other Current Liabilities 107,594
Total Liabilities $115,977
0950 Deferred Inflows of Resources
Net Position
0791 Net Investment in Capital Assets
0009 Restricted Net Position (0792 – 0798) 792
0799 Unrestricted Net Position
Total Net Position $792
Total Liabilities, Deferred Inflows Of Resources And Net Position $116,769
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Amounts Expressed in Whole Dollars Private Purpose Trust(71)
Investment Trust(72)
Pension Trust(73)
Discrete Component Units
(98)
Discrete Component Units
(99)
Total Fiduciary Funds
Additions
0091 Gifts and Contributions 8,300 8,300
0092 Other Additions 34 34
Deductions
0093 Scholarships Awarded 11,000 11,000
0094 Other Deductions
Change In Net Position ($2,666) ($2,666)
0006 Net Position – Beginning of Fiscal Year 3,458 3,458
0007 Net Position Held in Trust for Pension Benefits
Net Position - End of Fiscal Year $792 $792
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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 2,830,358.55 2,830,358.55
6112 Interim Real Estate Taxes 17,743.86 17,743.86
6113 Public Utility Realty Taxes 3,729.09 3,729.09
6114 Payments in Lieu of Current Taxes - State / Local 30,165.49 30,165.49
6143 Current Act 511 Local Services Taxes 11,223.28 11,223.28
6151 Current Act 511 Earned Income Taxes 778,420.57 92,650.33 170,808.80 856,579.04
6153 Current Act 511 Real Estate Transfer Taxes 58,616.36 5,013.94 26,071.30 79,673.72
6411 Delinquent Real Estate Taxes 381,595.68 46,842.95 2,556.91 337,309.64
6451 Delinquent Act 511 Earned Income Taxes 20,382.34 20,382.34
6500 Earnings on Investments 112,448.16
6700 Revenues from LEA Activities 48,073.50
6832 Federal IDEA Revenue Received as Pass Through 209,477.00
6910 Rentals 6,500.00
6920 Contributions and Donations from Private Sources 39,395.66
6941 Regular Day School Tuition 85,179.01
6991 Refunds of a Prior Year Expenditure 284,994.05
6999 Other Revenues Not Specified Above 5,874.83
TOTAL Revenue from Local Sources $4,924,177.43 $144,507.22 $199,437.01 $4,187,165.01
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Revenue ReportedIn Current Year
Revenue from State Sources
7110 Basic Education Funding 8,748,777.42
7160 Tuition for Orphans Subsidy 7,372.28
7271 Special Education funds for School-Aged Pupils 930,951.00
7311 Pupil Transportation Subsidy 458,032.72
7312 Nonpublic and Charter School Pupil Transportation Subsidy 12,320.00
7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy 228,444.09
7330 Health Services (Medical, Dental, Nurse, Act 25) 23,287.99
7340 State Property Tax Reduction Allocation 277,801.34
7361 School Safety and Security Grants 25,000.00
7505 Ready to Learn Block Grant 241,701.00
7599 Other State Revenue Not Listed Elsewhere in the 7000 Series 500.00
7810 State Share of Social Security and Medicare Taxes 330,442.02
7820 State Share of Retirement Contributions 1,514,986.39
TOTAL Revenue from State Sources $12,799,616.25
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Revenue ReportedIn Current Year
Revenue from Federal Sources
8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 451,270.67
8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 56,134.90
8517 NCLB, Title IV - 21St Century Schools 23,210.00
8820 Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program 6,437.26
TOTAL Revenue from Federal Sources $537,052.83
TOTAL FROM ALL SOURCES $18,260,846.51 $144,507.22 $199,437.01 $4,187,165.01
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Revenue from Local Sources 4,924,177.43
Revenue from State Sources 12,799,616.25
Revenue from Federal Sources 537,052.83
Other Financing Sources
TOTAL FROM ALL SOURCES $18,260,846.51
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 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 5,044,743.60
Total Personnel Services – Salaries $5,044,743.60
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 1,389,752.96220 Social Security Contributions 381,789.51230 PSERS Retirement Contributions 1,677,920.38260 Workers’ Compensation 52,456.96292 Health Savings Accounts 4,820.34
Total Personnel Services – Employee Benefits $3,506,740.15
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 236,288.76329 Professional Educational Services – Other 319,297.41330 Other Professional Services 142,285.14390 Other Purchased Professional and Technical Services 8,603.00
Total Purchased Professional and Technical Services $706,474.31
400 Purchased Property Services430 Repairs and Maintenance Services 956.37490 Other Purchased Property Services 51,589.79
Total Purchased Property Services $52,546.16
500 Other Purchased Services561 Tuition To Other School Districts Within the State 248,780.23562 Tuition To Pennsylvania Charter Schools 310,870.37564 Tuition To Career and Technology Centers 783,038.86580 Travel 2,120.38
Total Other Purchased Services $1,344,809.84
600 Supplies610 General Supplies 540,637.78640 Books and Periodicals 50,364.69
Total Supplies $591,002.47
700 Property752 Capital Equipment – Original and Additional 24,001.84762 Capitalized Equipment - Replacement 17,324.00
Total Property $41,325.84
800 Other Objects810 Dues and Fees 5,360.00890 Miscellaneous Expenditures 3,200.88
Total Other Objects $8,560.88
Total 1000 Instruction $11,296,203.25
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General Fund (10)
1100 Regular Programs – Elementary / Secondary Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,607,225.10 2,059,722.19 290,523.19 3,957,470.48
Total Personnel Services – Salaries $1,607,225.10 $2,059,722.19 $290,523.19 $3,957,470.48
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 501,500.86 525,629.68 64,560.63 1,091,691.17220 Social Security Contributions 121,506.12 154,966.93 22,754.35 299,227.40230 PSERS Retirement Contributions 558,743.93 707,746.71 48,558.97 1,315,049.61260 Workers’ Compensation 20,780.59 21,641.77 42,422.36
Total Personnel Services – Employee Benefits $1,202,531.50 $1,409,985.09 $135,873.95 $2,748,390.54
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 111,439.93 111,439.93 222,879.86330 Other Professional Services 18,750.00 18,750.00 37,500.00390 Other Purchased Professional and Technical Services 687.50 687.50 7,228.00 8,603.00
Total Purchased Professional and Technical Services $130,877.43 $130,877.43 $7,228.00 $268,982.86
400 Purchased Property Services430 Repairs and Maintenance Services 478.19 478.18 956.37490 Other Purchased Property Services 22,930.05 21,586.88 44,516.93
Total Purchased Property Services $23,408.24 $22,065.06 $45,473.30
500 Other Purchased Services561 Tuition To Other School Districts Within the State 3,668.72 3,668.72562 Tuition To Pennsylvania Charter Schools 56,608.70 157,521.69 214,130.39580 Travel 373.97 436.35 149.85 960.17
Total Other Purchased Services $56,982.67 $161,626.76 $149.85 $218,759.28
600 Supplies610 General Supplies 231,932.07 229,859.81 49,479.69 511,271.57640 Books and Periodicals 14,978.61 29,126.79 540.45 44,645.85
Total Supplies $246,910.68 $258,986.60 $50,020.14 $555,917.42
700 Property752 Capital Equipment – Original and Additional 2,197.99 20,439.85 22,637.84762 Capitalized Equipment - Replacement 9,225.00 8,099.00 17,324.00
Total Property $9,225.00 $10,296.99 $20,439.85 $39,961.84
800 Other Objects810 Dues and Fees 80.00 2,984.00 3,064.00890 Miscellaneous Expenditures 1,600.44 1,600.44 3,200.88
Total Other Objects $1,680.44 $4,584.44 $6,264.88
Total 1100 Regular Programs – Elementary / Secondary $3,278,841.06 $4,058,144.56 $504,234.98 $7,841,220.60
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General Fund (10)
1110 Regular Programs Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,607,225.10 2,059,722.19 3,666,947.29
Total Personnel Services – Salaries $1,607,225.10 $2,059,722.19 $3,666,947.29
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 501,500.86 525,629.68 1,027,130.54220 Social Security Contributions 121,506.12 154,966.93 276,473.05230 PSERS Retirement Contributions 558,743.93 707,746.71 1,266,490.64260 Workers’ Compensation 20,780.59 21,641.77 42,422.36
Total Personnel Services – Employee Benefits $1,202,531.50 $1,409,985.09 $2,612,516.59
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 111,439.93 111,439.93 222,879.86330 Other Professional Services 18,750.00 18,750.00 37,500.00390 Other Purchased Professional and Technical Services 687.50 687.50 1,375.00
Total Purchased Professional and Technical Services $130,877.43 $130,877.43 $261,754.86
400 Purchased Property Services430 Repairs and Maintenance Services 478.19 478.18 956.37490 Other Purchased Property Services 22,930.05 21,586.88 44,516.93
Total Purchased Property Services $23,408.24 $22,065.06 $45,473.30
500 Other Purchased Services561 Tuition To Other School Districts Within the State 3,668.72 3,668.72562 Tuition To Pennsylvania Charter Schools 56,608.70 157,521.69 214,130.39580 Travel 373.97 436.35 810.32
Total Other Purchased Services $56,982.67 $161,626.76 $218,609.43
600 Supplies610 General Supplies 231,932.07 229,859.81 2,770.15 464,562.03640 Books and Periodicals 14,978.61 29,126.79 44,105.40
Total Supplies $246,910.68 $258,986.60 $2,770.15 $508,667.43
700 Property752 Capital Equipment – Original and Additional 2,197.99 20,439.85 22,637.84762 Capitalized Equipment - Replacement 9,225.00 8,099.00 17,324.00
Total Property $9,225.00 $10,296.99 $20,439.85 $39,961.84
800 Other Objects810 Dues and Fees 80.00 2,984.00 3,064.00890 Miscellaneous Expenditures 1,600.44 1,600.44 3,200.88
Total Other Objects $1,680.44 $4,584.44 $6,264.88
Total 1110 Regular Programs $3,278,841.06 $4,058,144.56 $23,210.00 $7,360,195.62
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General Fund (10)
1190 Federally-Funded Regular Programs Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 290,523.19 290,523.19
Total Personnel Services – Salaries $290,523.19 $290,523.19
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 64,560.63 64,560.63220 Social Security Contributions 22,754.35 22,754.35230 PSERS Retirement Contributions 48,558.97 48,558.97
Total Personnel Services – Employee Benefits $135,873.95 $135,873.95
300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 7,228.00 7,228.00
Total Purchased Professional and Technical Services $7,228.00 $7,228.00
500 Other Purchased Services580 Travel 149.85 149.85
Total Other Purchased Services $149.85 $149.85
600 Supplies610 General Supplies 46,709.54 46,709.54640 Books and Periodicals 540.45 540.45
Total Supplies $47,249.99 $47,249.99
Total 1190 Federally-Funded Regular Programs $481,024.98 $481,024.98
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General Fund (10)
1200 Special Programs – Elementary / Secondary Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 337,658.39 337,658.37 191,508.18 866,824.94
Total Personnel Services – Salaries $337,658.39 $337,658.37 $191,508.18 $866,824.94
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 97,264.46 97,264.44 17,968.82 212,497.72220 Social Security Contributions 32,965.34 32,965.34 65,930.68230 PSERS Retirement Contributions 144,587.59 144,587.57 289,175.16260 Workers’ Compensation 2,957.97 2,957.95 5,915.92292 Health Savings Accounts 2,410.17 2,410.17 4,820.34
Total Personnel Services – Employee Benefits $280,185.53 $280,185.47 $17,968.82 $578,339.82
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 64,133.78 172,154.98 236,288.76329 Professional Educational Services – Other 48,208.78 48,208.77 96,417.55330 Other Professional Services 52,392.57 52,392.57 104,785.14
Total Purchased Professional and Technical Services $164,735.13 $272,756.32 $437,491.45
400 Purchased Property Services490 Other Purchased Property Services 3,455.52 3,455.52 6,911.04
Total Purchased Property Services $3,455.52 $3,455.52 $6,911.04
500 Other Purchased Services561 Tuition To Other School Districts Within the State 119,338.35 119,338.35 238,676.70562 Tuition To Pennsylvania Charter Schools 2,709.44 94,030.54 96,739.98580 Travel 580.10 580.11 1,160.21
Total Other Purchased Services $122,627.89 $213,949.00 $336,576.89
600 Supplies610 General Supplies 9,556.16 9,556.17 19,112.33640 Books and Periodicals 2,718.42 2,718.42 5,436.84
Total Supplies $12,274.58 $12,274.59 $24,549.17
800 Other Objects810 Dues and Fees 1,148.00 1,148.00 2,296.00
Total Other Objects $1,148.00 $1,148.00 $2,296.00
Total 1200 Special Programs – Elementary / Secondary $922,085.04 $1,121,427.27 $209,477.00 $2,252,989.31
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General Fund (10)
1210 Life Skills Support Elementary Secondary Federal Total
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 54,425.20 54,425.20
Total Purchased Professional and Technical Services $54,425.20 $54,425.20
Total 1210 Life Skills Support $54,425.20 $54,425.20
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General Fund (10)
1220 Sensory Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 27,880.00 27,880.00 55,760.00
Total Personnel Services – Salaries $27,880.00 $27,880.00 $55,760.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 10,067.70 10,067.69 20,135.39220 Social Security Contributions 2,132.90 2,132.90 4,265.80230 PSERS Retirement Contributions 9,320.28 9,320.28 18,640.56260 Workers’ Compensation 280.82 280.82 561.64
Total Personnel Services – Employee Benefits $21,801.70 $21,801.69 $43,603.39
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 64,133.78 42,877.84 107,011.62
Total Purchased Professional and Technical Services $64,133.78 $42,877.84 $107,011.62
500 Other Purchased Services580 Travel 25.17 25.18 50.35
Total Other Purchased Services $25.17 $25.18 $50.35
600 Supplies610 General Supplies 153.92 153.93 307.85640 Books and Periodicals 121.90 121.90 243.80
Total Supplies $275.82 $275.83 $551.65
800 Other Objects810 Dues and Fees 126.50 126.50 253.00
Total Other Objects $126.50 $126.50 $253.00
Total 1220 Sensory Support $114,242.97 $92,987.04 $207,230.01
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General Fund (10)
1230 Emotional Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 34,054.13 34,054.12 68,108.25
Total Personnel Services – Salaries $34,054.13 $34,054.12 $68,108.25
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 7,206.70 7,206.70 14,413.40220 Social Security Contributions 2,582.45 2,582.45 5,164.90230 PSERS Retirement Contributions 11,384.30 11,384.30 22,768.60260 Workers’ Compensation 374.43 374.42 748.85
Total Personnel Services – Employee Benefits $21,547.88 $21,547.87 $43,095.75
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 6,436.70 6,436.70
Total Purchased Professional and Technical Services $6,436.70 $6,436.70
Total 1230 Emotional Support $55,602.01 $62,038.69 $117,640.70
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General Fund (10)
1240 Academic Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 275,724.26 275,724.25 191,508.18 742,956.69
Total Personnel Services – Salaries $275,724.26 $275,724.25 $191,508.18 $742,956.69
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 79,990.06 79,990.05 17,968.82 177,948.93220 Social Security Contributions 28,249.99 28,249.99 56,499.98230 PSERS Retirement Contributions 123,883.01 123,882.99 247,766.00260 Workers’ Compensation 2,302.72 2,302.71 4,605.43292 Health Savings Accounts 2,410.17 2,410.17 4,820.34
Total Personnel Services – Employee Benefits $236,835.95 $236,835.91 $17,968.82 $491,640.68
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 48,208.78 48,208.77 96,417.55330 Other Professional Services 52,392.57 52,392.57 104,785.14
Total Purchased Professional and Technical Services $100,601.35 $100,601.34 $201,202.69
400 Purchased Property Services490 Other Purchased Property Services 3,455.52 3,455.52 6,911.04
Total Purchased Property Services $3,455.52 $3,455.52 $6,911.04
500 Other Purchased Services561 Tuition To Other School Districts Within the State 119,338.35 119,338.35 238,676.70580 Travel 554.93 554.93 1,109.86
Total Other Purchased Services $119,893.28 $119,893.28 $239,786.56
600 Supplies610 General Supplies 9,402.24 9,402.24 18,804.48640 Books and Periodicals 2,596.52 2,596.52 5,193.04
Total Supplies $11,998.76 $11,998.76 $23,997.52
800 Other Objects810 Dues and Fees 1,021.50 1,021.50 2,043.00
Total Other Objects $1,021.50 $1,021.50 $2,043.00
Total 1240 Academic Support $749,530.62 $749,530.56 $209,477.00 $1,708,538.18
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General Fund (10)
1241 Learning Support – Public Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 235,512.21 235,512.21 191,508.18 662,532.60
Total Personnel Services – Salaries $235,512.21 $235,512.21 $191,508.18 $662,532.60
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 79,908.32 79,908.32 17,968.82 177,785.46220 Social Security Contributions 25,176.93 25,176.93 50,353.86230 PSERS Retirement Contributions 110,440.05 110,440.04 220,880.09260 Workers’ Compensation 2,302.72 2,302.71 4,605.43292 Health Savings Accounts 2,410.17 2,410.17 4,820.34
Total Personnel Services – Employee Benefits $220,238.19 $220,238.17 $17,968.82 $458,445.18
300 Purchased Professional and Technical Services329 Professional Educational Services – Other 48,208.78 48,208.77 96,417.55330 Other Professional Services 52,392.57 52,392.57 104,785.14
Total Purchased Professional and Technical Services $100,601.35 $100,601.34 $201,202.69
400 Purchased Property Services490 Other Purchased Property Services 3,455.52 3,455.52 6,911.04
Total Purchased Property Services $3,455.52 $3,455.52 $6,911.04
500 Other Purchased Services561 Tuition To Other School Districts Within the State 119,338.35 119,338.35 238,676.70580 Travel 554.93 554.93 1,109.86
Total Other Purchased Services $119,893.28 $119,893.28 $239,786.56
600 Supplies610 General Supplies 9,402.24 9,402.24 18,804.48640 Books and Periodicals 2,580.70 2,580.70 5,161.40
Total Supplies $11,982.94 $11,982.94 $23,965.88
800 Other Objects810 Dues and Fees 973.50 973.50 1,947.00
Total Other Objects $973.50 $973.50 $1,947.00
Total 1241 Learning Support – Public $692,656.99 $692,656.96 $209,477.00 $1,594,790.95
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General Fund (10)
1243 Gifted Support Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 40,212.05 40,212.04 80,424.09
Total Personnel Services – Salaries $40,212.05 $40,212.04 $80,424.09
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 81.74 81.73 163.47220 Social Security Contributions 3,073.06 3,073.06 6,146.12230 PSERS Retirement Contributions 13,442.96 13,442.95 26,885.91
Total Personnel Services – Employee Benefits $16,597.76 $16,597.74 $33,195.50
600 Supplies640 Books and Periodicals 15.82 15.82 31.64
Total Supplies $15.82 $15.82 $31.64
800 Other Objects810 Dues and Fees 48.00 48.00 96.00
Total Other Objects $48.00 $48.00 $96.00
Total 1243 Gifted Support $56,873.63 $56,873.60 $113,747.23
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General Fund (10)
1270 Multi-Handicapped Support Elementary Secondary Federal Total
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 68,415.24 68,415.24
Total Purchased Professional and Technical Services $68,415.24 $68,415.24
Total 1270 Multi-Handicapped Support $68,415.24 $68,415.24
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General Fund (10)
1290 Special Programs - Other Support Elementary Secondary Federal Total
500 Other Purchased Services562 Tuition To Pennsylvania Charter Schools 2,709.44 94,030.54 96,739.98
Total Other Purchased Services $2,709.44 $94,030.54 $96,739.98
Total 1290 Special Programs - Other Support $2,709.44 $94,030.54 $96,739.98
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General Fund (10)
1300 Vocational Education Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 123,640.00 123,640.00
Total Personnel Services – Salaries $123,640.00 $123,640.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 38,520.97 38,520.97220 Social Security Contributions 9,225.48 9,225.48230 PSERS Retirement Contributions 41,332.70 41,332.70260 Workers’ Compensation 1,273.05 1,273.05
Total Personnel Services – Employee Benefits $90,352.20 $90,352.20
400 Purchased Property Services490 Other Purchased Property Services 161.82 161.82
Total Purchased Property Services $161.82 $161.82
500 Other Purchased Services564 Tuition To Career and Technology Centers 783,038.86 783,038.86
Total Other Purchased Services $783,038.86 $783,038.86
600 Supplies610 General Supplies 9,622.53 9,622.53
Total Supplies $9,622.53 $9,622.53
700 Property752 Capital Equipment – Original and Additional 1,364.00 1,364.00
Total Property $1,364.00 $1,364.00
Total 1300 Vocational Education $1,008,179.41 $1,008,179.41
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General Fund (10)
1400 Other Instructional Programs – Elementary / Secondary Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,102.50 140.00 1,242.50
Total Personnel Services – Salaries $1,102.50 $140.00 $1,242.50
200 Personnel Services – Employee Benefits220 Social Security Contributions 84.35 10.71 95.06230 PSERS Retirement Contributions 368.57 46.80 415.37
Total Personnel Services – Employee Benefits $452.92 $57.51 $510.43
500 Other Purchased Services561 Tuition To Other School Districts Within the State 3,217.41 3,217.40 6,434.81
Total Other Purchased Services $3,217.41 $3,217.40 $6,434.81
Total 1400 Other Instructional Programs – Elementary / Secondary $4,772.83 $3,414.91 $8,187.74
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General Fund (10)
1430 Homebound Instruction Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,102.50 140.00 1,242.50
Total Personnel Services – Salaries $1,102.50 $140.00 $1,242.50
200 Personnel Services – Employee Benefits220 Social Security Contributions 84.35 10.71 95.06230 PSERS Retirement Contributions 368.57 46.80 415.37
Total Personnel Services – Employee Benefits $452.92 $57.51 $510.43
Total 1430 Homebound Instruction $1,555.42 $197.51 $1,752.93
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General Fund (10)
1440 Alternative Regular Education Programs Elementary Secondary Federal Total
500 Other Purchased Services561 Tuition To Other School Districts Within the State 3,217.41 3,217.40 6,434.81
Total Other Purchased Services $3,217.41 $3,217.40 $6,434.81
Total 1440 Alternative Regular Education Programs $3,217.41 $3,217.40 $6,434.81
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General Fund (10)
1441 Adjudicated / Court-Placed Programs Elementary Secondary Federal Total
500 Other Purchased Services561 Tuition To Other School Districts Within the State 3,217.41 3,217.40 6,434.81
Total Other Purchased Services $3,217.41 $3,217.40 $6,434.81
Total 1441 Adjudicated / Court-Placed Programs $3,217.41 $3,217.40 $6,434.81
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General Fund (10)
1800 Pre-Kindergarten Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 95,565.68
Total Personnel Services – Salaries $95,565.68
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 47,043.10220 Social Security Contributions 7,310.89230 PSERS Retirement Contributions 31,947.54260 Workers’ Compensation 2,845.63
Total Personnel Services – Employee Benefits $89,147.16
600 Supplies610 General Supplies 631.35640 Books and Periodicals 282.00
Total Supplies $913.35
Total 1800 Pre-Kindergarten $185,626.19
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General Fund (10)
1801 Pre-K Instruction Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 95,565.68
Total Personnel Services – Salaries $95,565.68
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 47,043.10220 Social Security Contributions 7,310.89230 PSERS Retirement Contributions 31,947.54260 Workers’ Compensation 2,845.63
Total Personnel Services – Employee Benefits $89,147.16
600 Supplies610 General Supplies 631.35640 Books and Periodicals 282.00
Total Supplies $913.35
Total 1801 Pre-K Instruction $185,626.19
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General Fund (10)
2000 Support Services Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 1,618,439.10
Total Personnel Services – Salaries $1,618,439.10
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 472,945.29220 Social Security Contributions 121,035.66230 PSERS Retirement Contributions 522,757.78240 Tuition Reimbursement 5,469.00260 Workers’ Compensation 18,496.62292 Health Savings Accounts 55,457.45
Total Personnel Services – Employee Benefits $1,196,161.80
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 7,482.32330 Other Professional Services 50,336.95340 Technical Services 13,694.20390 Other Purchased Professional and Technical Services 19,984.00
Total Purchased Professional and Technical Services $91,497.47
400 Purchased Property Services410 Cleaning Services 7,833.50420 Utility Services 256,140.79430 Repairs and Maintenance Services 1,887.80490 Other Purchased Property Services 148,537.31
Total Purchased Property Services $414,399.40
500 Other Purchased Services513 Contracted Carriers 863,547.72516 Student Transportation Services From the IU 15,422.44520 Insurance – General 14,267.00521 Fire Insurance 58,995.00522 Automotive Liability Insurance 5,930.00523 General Property and Liability Insurance 8,545.00529 Other Insurance 4,229.00530 Communications 92,863.00549 Other Advertising/Public Relations 3,868.55550 Printing and Binding 5,887.03580 Travel 16,961.76595 IU Payments By Withholding 2,962.09
Total Other Purchased Services $1,093,478.59
600 Supplies610 General Supplies 163,761.41620 Energy 82,852.17640 Books and Periodicals 3,595.17
Total Supplies $250,208.75
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General Fund (10)
2000 Support Services Total
700 Property762 Capitalized Equipment - Replacement 2,663.40
Total Property $2,663.40
800 Other Objects810 Dues and Fees 38,450.87890 Miscellaneous Expenditures 542.04
Total Other Objects $38,992.91
Total 2000 Support Services $4,705,841.42
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General Fund (10)
2100 Support Services – Students Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 89,290.01 155,537.51 245,302.88
Total Personnel Services – Salaries $89,290.01 $155,537.51 $245,302.88
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 19,870.78 23,676.01 43,546.79220 Social Security Contributions 6,830.79 11,606.23 18,473.20230 PSERS Retirement Contributions 29,777.14 51,920.88 81,852.04260 Workers’ Compensation 711.41 1,445.29 2,156.70
Total Personnel Services – Employee Benefits $57,190.12 $88,648.41 $146,028.73
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 7,322.78330 Other Professional Services 1,281.96 582.34 1,864.30
Total Purchased Professional and Technical Services $1,281.96 $582.34 $9,187.08
500 Other Purchased Services530 Communications 17.75 27.89 45.64580 Travel 325.30 546.57
Total Other Purchased Services $17.75 $353.19 $592.21
600 Supplies610 General Supplies 644.60 14,060.94 14,705.54
Total Supplies $644.60 $14,060.94 $14,705.54
800 Other Objects810 Dues and Fees 140.00 919.00 1,059.00
Total Other Objects $140.00 $919.00 $1,059.00
Total 2100 Support Services – Students $148,564.44 $260,101.39 $416,875.44
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General Fund (10)
2120 Guidance Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 64,840.00 131,087.50 195,927.50
Total Personnel Services – Salaries $64,840.00 $131,087.50 $195,927.50
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 19,840.77 23,646.00 43,486.77220 Social Security Contributions 4,960.37 9,735.81 14,696.18230 PSERS Retirement Contributions 21,675.46 43,819.21 65,494.67260 Workers’ Compensation 711.41 1,445.29 2,156.70
Total Personnel Services – Employee Benefits $47,188.01 $78,646.31 $125,834.32
500 Other Purchased Services530 Communications 17.75 27.89 45.64580 Travel 325.30 325.30
Total Other Purchased Services $17.75 $353.19 $370.94
600 Supplies610 General Supplies 13,933.24 13,933.24
Total Supplies $13,933.24 $13,933.24
800 Other Objects810 Dues and Fees 140.00 919.00 1,059.00
Total Other Objects $140.00 $919.00 $1,059.00
Total 2120 Guidance Services $112,185.76 $224,939.24 $337,125.00
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General Fund (10)
2140 Psychological Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 24,450.01 24,450.01 48,900.02
Total Personnel Services – Salaries $24,450.01 $24,450.01 $48,900.02
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 30.01 30.01 60.02220 Social Security Contributions 1,870.42 1,870.42 3,740.84230 PSERS Retirement Contributions 8,101.68 8,101.67 16,203.35
Total Personnel Services – Employee Benefits $10,002.11 $10,002.10 $20,004.21
300 Purchased Professional and Technical Services330 Other Professional Services 1,281.96 582.34 1,864.30
Total Purchased Professional and Technical Services $1,281.96 $582.34 $1,864.30
600 Supplies610 General Supplies 644.60 127.70 772.30
Total Supplies $644.60 $127.70 $772.30
Total 2140 Psychological Services $36,378.68 $35,162.15 $71,540.83
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General Fund (10)
2160 Social Work Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 7,322.78
Total Purchased Professional and Technical Services $7,322.78
Total 2160 Social Work Services $7,322.78
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General Fund (10)
2170 Student Accounting Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 475.36
Total Personnel Services – Salaries $475.36
200 Personnel Services – Employee Benefits220 Social Security Contributions 36.18230 PSERS Retirement Contributions 154.02
Total Personnel Services – Employee Benefits $190.20
500 Other Purchased Services580 Travel 221.27
Total Other Purchased Services $221.27
Total 2170 Student Accounting Services $886.83
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General Fund (10)
2200 Support Services – Instructional Staff Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 8,726.46 8,726.46
Total Personnel Services – Salaries $8,726.46 $8,726.46
200 Personnel Services – Employee Benefits220 Social Security Contributions 667.56 667.56230 PSERS Retirement Contributions 2,913.39 2,913.39240 Tuition Reimbursement 438.75 5,030.25 5,469.00
Total Personnel Services – Employee Benefits $438.75 $8,611.20 $9,049.95
300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 65.00 4,277.00 15,642.00 19,984.00
Total Purchased Professional and Technical Services $65.00 $4,277.00 $15,642.00 $19,984.00
500 Other Purchased Services580 Travel 1,259.34 3,024.67 7,518.81 11,802.82
Total Other Purchased Services $1,259.34 $3,024.67 $7,518.81 $11,802.82
600 Supplies610 General Supplies 957.50 2,706.98 3,664.48640 Books and Periodicals 1,967.93 6.04 1,021.20 2,995.17
Total Supplies $2,925.43 $2,713.02 $1,021.20 $6,659.65
800 Other Objects810 Dues and Fees 1,717.75 1,816.40 3,534.15
Total Other Objects $1,717.75 $1,816.40 $3,534.15
Total 2200 Support Services – Instructional Staff $6,406.27 $29,168.75 $24,182.01 $59,757.03
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General Fund (10)
2250 School Library Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 4,113.01 4,113.01
Total Personnel Services – Salaries $4,113.01 $4,113.01
200 Personnel Services – Employee Benefits220 Social Security Contributions 314.65 314.65230 PSERS Retirement Contributions 1,371.12 1,371.12
Total Personnel Services – Employee Benefits $1,685.77 $1,685.77
600 Supplies610 General Supplies 957.50 2,706.98 3,664.48640 Books and Periodicals 1,967.93 6.04 1,973.97
Total Supplies $2,925.43 $2,713.02 $5,638.45
Total 2250 School Library Services $2,925.43 $8,511.80 $11,437.23
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General Fund (10)
2270 Instructional Staff Professional Development Services Elementary Secondary Federal Total
200 Personnel Services – Employee Benefits240 Tuition Reimbursement 438.75 5,030.25 5,469.00
Total Personnel Services – Employee Benefits $438.75 $5,030.25 $5,469.00
300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 65.00 65.00 15,642.00 15,772.00
Total Purchased Professional and Technical Services $65.00 $65.00 $15,642.00 $15,772.00
500 Other Purchased Services580 Travel 1,259.34 3,024.67 7,518.81 11,802.82
Total Other Purchased Services $1,259.34 $3,024.67 $7,518.81 $11,802.82
600 Supplies640 Books and Periodicals 1,021.20 1,021.20
Total Supplies $1,021.20 $1,021.20
800 Other Objects810 Dues and Fees 1,717.75 1,816.40 3,534.15
Total Other Objects $1,717.75 $1,816.40 $3,534.15
Total 2270 Instructional Staff Professional Development Services $3,480.84 $9,936.32 $24,182.01 $37,599.17
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General Fund (10)
2290 Other Instructional Staff Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 4,613.45 4,613.45
Total Personnel Services – Salaries $4,613.45 $4,613.45
200 Personnel Services – Employee Benefits220 Social Security Contributions 352.91 352.91230 PSERS Retirement Contributions 1,542.27 1,542.27
Total Personnel Services – Employee Benefits $1,895.18 $1,895.18
300 Purchased Professional and Technical Services390 Other Purchased Professional and Technical Services 4,212.00 4,212.00
Total Purchased Professional and Technical Services $4,212.00 $4,212.00
Total 2290 Other Instructional Staff Services $10,720.63 $10,720.63
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General Fund (10)
2300 Support Services – Administration Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 192,800.46 185,306.84 724,787.01
Total Personnel Services – Salaries $192,800.46 $185,306.84 $724,787.01
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 70,277.32 89,575.47 228,627.69220 Social Security Contributions 14,542.95 13,883.95 53,224.07230 PSERS Retirement Contributions 61,863.55 59,352.00 227,799.39260 Workers’ Compensation 1,692.40 1,505.19 6,350.26292 Health Savings Accounts 7,230.50 12,050.84 27,720.88
Total Personnel Services – Employee Benefits $155,606.72 $176,367.45 $543,722.29
300 Purchased Professional and Technical Services330 Other Professional Services 40,422.15
Total Purchased Professional and Technical Services $40,422.15
400 Purchased Property Services490 Other Purchased Property Services 724.50 724.50 1,805.40
Total Purchased Property Services $724.50 $724.50 $1,805.40
500 Other Purchased Services520 Insurance – General 14,167.00530 Communications 76.60 76.61 153.21549 Other Advertising/Public Relations 3,868.55550 Printing and Binding 2,580.90 2,580.90 5,161.80580 Travel 878.79 878.78 3,557.52
Total Other Purchased Services $3,536.29 $3,536.29 $26,908.08
600 Supplies610 General Supplies 7,799.74 7,799.73 19,202.53640 Books and Periodicals 600.00
Total Supplies $7,799.74 $7,799.73 $19,802.53
800 Other Objects810 Dues and Fees 695.00 695.00 15,972.91890 Miscellaneous Expenditures 542.04
Total Other Objects $695.00 $695.00 $16,514.95
Total 2300 Support Services – Administration $361,162.71 $374,429.81 $1,373,962.41
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General Fund (10)
2310 Board Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services330 Other Professional Services 20.00
Total Purchased Professional and Technical Services $20.00
500 Other Purchased Services520 Insurance – General 14,041.00549 Other Advertising/Public Relations 3,868.55
Total Other Purchased Services $17,909.55
800 Other Objects810 Dues and Fees 8,781.60
Total Other Objects $8,781.60
Total 2310 Board Services $26,711.15
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General Fund (10)
2320 Board Treasurer Services Elementary Secondary Federal Total
500 Other Purchased Services520 Insurance – General 100.00
Total Other Purchased Services $100.00
Total 2320 Board Treasurer Services $100.00
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General Fund (10)
2330 Tax Assessment and Collection Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 19,327.06
Total Personnel Services – Salaries $19,327.06
200 Personnel Services – Employee Benefits220 Social Security Contributions 1,478.43
Total Personnel Services – Employee Benefits $1,478.43
500 Other Purchased Services520 Insurance – General 26.00
Total Other Purchased Services $26.00
600 Supplies610 General Supplies 2,830.61
Total Supplies $2,830.61
Total 2330 Tax Assessment and Collection Services $23,662.10
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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 40,402.15
Total Purchased Professional and Technical Services $40,402.15
Total 2350 Legal and Accounting Services $40,402.15
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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 327,352.65
Total Personnel Services – Salaries $327,352.65
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 68,774.90220 Social Security Contributions 23,318.74230 PSERS Retirement Contributions 106,583.84260 Workers’ Compensation 3,152.67292 Health Savings Accounts 8,439.54
Total Personnel Services – Employee Benefits $210,269.69
400 Purchased Property Services490 Other Purchased Property Services 356.40
Total Purchased Property Services $356.40
500 Other Purchased Services580 Travel 1,799.95
Total Other Purchased Services $1,799.95
600 Supplies610 General Supplies 772.45640 Books and Periodicals 600.00
Total Supplies $1,372.45
800 Other Objects810 Dues and Fees 5,801.31890 Miscellaneous Expenditures 542.04
Total Other Objects $6,343.35
Total 2360 Office of the Superintendent / Executive Director Services $547,494.49
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General Fund (10)
2380 Office of the Principal Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 192,800.46 185,306.84 378,107.30
Total Personnel Services – Salaries $192,800.46 $185,306.84 $378,107.30
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 70,277.32 89,575.47 159,852.79220 Social Security Contributions 14,542.95 13,883.95 28,426.90230 PSERS Retirement Contributions 61,863.55 59,352.00 121,215.55260 Workers’ Compensation 1,692.40 1,505.19 3,197.59292 Health Savings Accounts 7,230.50 12,050.84 19,281.34
Total Personnel Services – Employee Benefits $155,606.72 $176,367.45 $331,974.17
400 Purchased Property Services490 Other Purchased Property Services 724.50 724.50 1,449.00
Total Purchased Property Services $724.50 $724.50 $1,449.00
500 Other Purchased Services530 Communications 76.60 76.61 153.21550 Printing and Binding 2,580.90 2,580.90 5,161.80580 Travel 878.79 878.78 1,757.57
Total Other Purchased Services $3,536.29 $3,536.29 $7,072.58
600 Supplies610 General Supplies 7,799.74 7,799.73 15,599.47
Total Supplies $7,799.74 $7,799.73 $15,599.47
800 Other Objects810 Dues and Fees 695.00 695.00 1,390.00
Total Other Objects $695.00 $695.00 $1,390.00
Total 2380 Office of the Principal Services $361,162.71 $374,429.81 $735,592.52
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2400 Support Services – Pupil Health Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 119,550.00
Total Personnel Services – Salaries $119,550.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 19,769.37220 Social Security Contributions 9,109.92230 PSERS Retirement Contributions 39,965.16260 Workers’ Compensation 1,310.49
Total Personnel Services – Employee Benefits $70,154.94
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 159.54330 Other Professional Services 788.00
Total Purchased Professional and Technical Services $947.54
400 Purchased Property Services490 Other Purchased Property Services 211.59
Total Purchased Property Services $211.59
500 Other Purchased Services550 Printing and Binding 299.00580 Travel 155.95
Total Other Purchased Services $454.95
600 Supplies610 General Supplies 2,643.99
Total Supplies $2,643.99
800 Other Objects810 Dues and Fees 260.00
Total Other Objects $260.00
Total 2400 Support Services – Pupil Health $194,223.01
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General Fund (10)
2440 Nursing Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 119,550.00
Total Personnel Services – Salaries $119,550.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 19,769.37220 Social Security Contributions 9,109.92230 PSERS Retirement Contributions 39,965.16260 Workers’ Compensation 1,310.49
Total Personnel Services – Employee Benefits $70,154.94
300 Purchased Professional and Technical Services330 Other Professional Services 788.00
Total Purchased Professional and Technical Services $788.00
400 Purchased Property Services490 Other Purchased Property Services 211.59
Total Purchased Property Services $211.59
500 Other Purchased Services550 Printing and Binding 299.00580 Travel 155.95
Total Other Purchased Services $454.95
600 Supplies610 General Supplies 2,643.99
Total Supplies $2,643.99
800 Other Objects810 Dues and Fees 260.00
Total Other Objects $260.00
Total 2440 Nursing Services $194,063.47
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2490 Other Health Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services322 Professional Educational Services – Ius 159.54
Total Purchased Professional and Technical Services $159.54
Total 2490 Other Health Services $159.54
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2500 Support Services – Business Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 102,797.80
Total Personnel Services – Salaries $102,797.80
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 33,434.96220 Social Security Contributions 7,813.87230 PSERS Retirement Contributions 34,264.86260 Workers’ Compensation 1,422.82292 Health Savings Accounts 4,810.17
Total Personnel Services – Employee Benefits $81,746.68
300 Purchased Professional and Technical Services330 Other Professional Services 7,262.50340 Technical Services 13,694.20
Total Purchased Professional and Technical Services $20,956.70
400 Purchased Property Services490 Other Purchased Property Services 2,581.18
Total Purchased Property Services $2,581.18
500 Other Purchased Services520 Insurance – General 100.00530 Communications 6,105.07550 Printing and Binding 426.23580 Travel 839.40
Total Other Purchased Services $7,470.70
600 Supplies610 General Supplies 1,988.21
Total Supplies $1,988.21
800 Other Objects810 Dues and Fees 17,290.11
Total Other Objects $17,290.11
Total 2500 Support Services – Business $234,831.38
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General Fund (10)
2510 Fiscal Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 102,797.80
Total Personnel Services – Salaries $102,797.80
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 33,434.96220 Social Security Contributions 7,813.87230 PSERS Retirement Contributions 34,264.86260 Workers’ Compensation 1,422.82292 Health Savings Accounts 4,810.17
Total Personnel Services – Employee Benefits $81,746.68
500 Other Purchased Services520 Insurance – General 100.00580 Travel 839.40
Total Other Purchased Services $939.40
800 Other Objects810 Dues and Fees 1,033.70
Total Other Objects $1,033.70
Total 2510 Fiscal Services $186,517.58
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2513 Receiving and Disbursing Funds Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 70,621.73
Total Personnel Services – Salaries $70,621.73
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 18,761.31220 Social Security Contributions 5,375.24230 PSERS Retirement Contributions 23,608.73260 Workers’ Compensation 823.74292 Health Savings Accounts 2,400.00
Total Personnel Services – Employee Benefits $50,969.02
500 Other Purchased Services520 Insurance – General 100.00580 Travel 750.73
Total Other Purchased Services $850.73
800 Other Objects810 Dues and Fees 555.00
Total Other Objects $555.00
Total 2513 Receiving and Disbursing Funds Services $122,996.48
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General Fund (10)
2514 Payroll Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 32,176.07
Total Personnel Services – Salaries $32,176.07
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 14,673.65220 Social Security Contributions 2,438.63230 PSERS Retirement Contributions 10,656.13260 Workers’ Compensation 599.08292 Health Savings Accounts 2,410.17
Total Personnel Services – Employee Benefits $30,777.66
500 Other Purchased Services580 Travel 88.67
Total Other Purchased Services $88.67
800 Other Objects810 Dues and Fees 478.70
Total Other Objects $478.70
Total 2514 Payroll Services $63,521.10
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General Fund (10)
2520 Purchasing Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services330 Other Professional Services 7,262.50340 Technical Services 13,694.20
Total Purchased Professional and Technical Services $20,956.70
400 Purchased Property Services490 Other Purchased Property Services 2,581.18
Total Purchased Property Services $2,581.18
500 Other Purchased Services530 Communications 6,105.07550 Printing and Binding 426.23
Total Other Purchased Services $6,531.30
600 Supplies610 General Supplies 1,988.21
Total Supplies $1,988.21
Total 2520 Purchasing Services $32,057.39
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2590 Other Support Services – Business Elementary Secondary Federal Total
800 Other Objects810 Dues and Fees 16,256.41
Total Other Objects $16,256.41
Total 2590 Other Support Services – Business $16,256.41
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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 317,788.62
Total Personnel Services – Salaries $317,788.62
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 141,033.43220 Social Security Contributions 24,274.21230 PSERS Retirement Contributions 103,311.34260 Workers’ Compensation 6,455.09292 Health Savings Accounts 21,717.43
Total Personnel Services – Employee Benefits $296,791.50
400 Purchased Property Services410 Cleaning Services 7,833.50420 Utility Services 256,140.79430 Repairs and Maintenance Services 1,887.80490 Other Purchased Property Services 142,951.15
Total Purchased Property Services $408,813.24
500 Other Purchased Services521 Fire Insurance 58,995.00522 Automotive Liability Insurance 5,930.00523 General Property and Liability Insurance 8,545.00529 Other Insurance 4,229.00530 Communications 86,559.08580 Travel 59.50
Total Other Purchased Services $164,317.58
600 Supplies610 General Supplies 43,071.86 75,280.31 118,352.17620 Energy 55,518.74
Total Supplies $43,071.86 $75,280.31 $173,870.91
700 Property762 Capitalized Equipment - Replacement 2,663.40
Total Property $2,663.40
800 Other Objects810 Dues and Fees 254.70
Total Other Objects $254.70
Total 2600 Operation and Maintenance of Plant Services $43,071.86 $75,280.31 $1,364,499.95
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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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 58,950.00
Total Personnel Services – Salaries $58,950.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 18,375.32220 Social Security Contributions 4,476.55230 PSERS Retirement Contributions 19,556.64260 Workers’ Compensation 688.94292 Health Savings Accounts 2,410.17
Total Personnel Services – Employee Benefits $45,507.62
500 Other Purchased Services580 Travel 59.50
Total Other Purchased Services $59.50
800 Other Objects810 Dues and Fees 159.70
Total Other Objects $159.70
Total 2610 Supervision of Operation and Maintenance of Plant Services $104,676.82
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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 58,950.00
Total Personnel Services – Salaries $58,950.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 18,375.32220 Social Security Contributions 4,476.55230 PSERS Retirement Contributions 19,556.64260 Workers’ Compensation 688.94292 Health Savings Accounts 2,410.17
Total Personnel Services – Employee Benefits $45,507.62
500 Other Purchased Services580 Travel 59.50
Total Other Purchased Services $59.50
800 Other Objects810 Dues and Fees 159.70
Total Other Objects $159.70
Total 2611 Supervision of Operation and Maintenance of Plant Services – Head of Component $104,676.82
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General Fund (10)
2620 Operation of Buildings Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 252,338.62
Total Personnel Services – Salaries $252,338.62
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 122,658.11220 Social Security Contributions 19,300.41230 PSERS Retirement Contributions 83,754.70260 Workers’ Compensation 5,766.15292 Health Savings Accounts 19,307.26
Total Personnel Services – Employee Benefits $250,786.63
400 Purchased Property Services410 Cleaning Services 7,833.50420 Utility Services 256,140.79430 Repairs and Maintenance Services 1,887.80490 Other Purchased Property Services 100,412.65
Total Purchased Property Services $366,274.74
500 Other Purchased Services521 Fire Insurance 58,995.00522 Automotive Liability Insurance 5,930.00523 General Property and Liability Insurance 8,545.00529 Other Insurance 4,229.00530 Communications 86,559.08
Total Other Purchased Services $164,258.08
600 Supplies610 General Supplies 42,660.36 74,868.81 117,529.17620 Energy 55,518.74
Total Supplies $42,660.36 $74,868.81 $173,047.91
700 Property762 Capitalized Equipment - Replacement 2,663.40
Total Property $2,663.40
Total 2620 Operation of Buildings Services $42,660.36 $74,868.81 $1,209,369.38
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General Fund (10)
2660 Safety and Security Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 6,500.00
Total Personnel Services – Salaries $6,500.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 497.25
Total Personnel Services – Employee Benefits $497.25
400 Purchased Property Services490 Other Purchased Property Services 42,538.50
Total Purchased Property Services $42,538.50
600 Supplies610 General Supplies 411.50 411.50 823.00
Total Supplies $411.50 $411.50 $823.00
Total 2660 Safety and Security Services $411.50 $411.50 $50,358.75
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2690 Other Operation and Maintenance of Plant Services Elementary Secondary Federal Total
800 Other Objects810 Dues and Fees 95.00
Total Other Objects $95.00
Total 2690 Other Operation and Maintenance of Plant Services $95.00
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2700 Student Transportation Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 12,000.00
Total Personnel Services – Salaries $12,000.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 918.01230 PSERS Retirement Contributions 4,011.61
Total Personnel Services – Employee Benefits $4,929.62
400 Purchased Property Services490 Other Purchased Property Services 987.99
Total Purchased Property Services $987.99
500 Other Purchased Services513 Contracted Carriers 863,547.72516 Student Transportation Services From the IU 15,422.44
Total Other Purchased Services $878,970.16
600 Supplies610 General Supplies 1,360.21620 Energy 27,333.43
Total Supplies $28,693.64
800 Other Objects810 Dues and Fees 80.00
Total Other Objects $80.00
Total 2700 Student Transportation Services $925,661.41
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General Fund (10)
2710 Supervision of Student Transportation Services Elementary Secondary Federal Total
800 Other Objects810 Dues and Fees 80.00
Total Other Objects $80.00
Total 2710 Supervision of Student Transportation Services $80.00
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2711 Supervision of Student Transportation Services – Head of Component Elementary Secondary Federal Total
800 Other Objects810 Dues and Fees 80.00
Total Other Objects $80.00
Total 2711 Supervision of Student Transportation Services – Head of Component $80.00
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2720 Vehicle Operation Services Elementary Secondary Federal Total
500 Other Purchased Services513 Contracted Carriers 851,227.72516 Student Transportation Services From the IU 15,422.44
Total Other Purchased Services $866,650.16
600 Supplies620 Energy 25,547.10
Total Supplies $25,547.10
Total 2720 Vehicle Operation Services $892,197.26
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2730 Monitoring Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 12,000.00
Total Personnel Services – Salaries $12,000.00
200 Personnel Services – Employee Benefits220 Social Security Contributions 918.01230 PSERS Retirement Contributions 4,011.61
Total Personnel Services – Employee Benefits $4,929.62
Total 2730 Monitoring Services $16,929.62
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2740 Vehicle Servicing and Maintenance Services Elementary Secondary Federal Total
400 Purchased Property Services490 Other Purchased Property Services 987.99
Total Purchased Property Services $987.99
600 Supplies610 General Supplies 1,360.21620 Energy 1,786.33
Total Supplies $3,146.54
Total 2740 Vehicle Servicing and Maintenance Services $4,134.53
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2750 Nonpublic Transportation Elementary Secondary Federal Total
500 Other Purchased Services513 Contracted Carriers 12,320.00
Total Other Purchased Services $12,320.00
Total 2750 Nonpublic Transportation $12,320.00
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2800 Support Services – Central Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 87,486.33
Total Personnel Services – Salaries $87,486.33
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 6,533.05220 Social Security Contributions 6,554.82230 PSERS Retirement Contributions 28,639.99260 Workers’ Compensation 801.26292 Health Savings Accounts 1,208.97
Total Personnel Services – Employee Benefits $43,738.09
600 Supplies610 General Supplies 1,844.28
Total Supplies $1,844.28
Total 2800 Support Services – Central $133,068.70
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General Fund (10)
2810 Planning, Research, Development and Evaluation Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 87,486.33
Total Personnel Services – Salaries $87,486.33
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 6,533.05220 Social Security Contributions 6,554.82230 PSERS Retirement Contributions 28,639.99260 Workers’ Compensation 801.26292 Health Savings Accounts 1,208.97
Total Personnel Services – Employee Benefits $43,738.09
600 Supplies610 General Supplies 1,844.28
Total Supplies $1,844.28
Total 2810 Planning, Research, Development and Evaluation Services $133,068.70
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
2900 Other Support Services Elementary Secondary Federal Total
500 Other Purchased Services595 IU Payments By Withholding 2,962.09
Total Other Purchased Services $2,962.09
Total 2900 Other Support Services $2,962.09
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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 2,962.09
Total Other Purchased Services $2,962.09
Total 2910 Support Services Not Listed Elsewhere In the 2000 Series $2,962.09
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General Fund (10)
3000 Operation of Non-Instructional Services Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 224,219.28
Total Personnel Services – Salaries $224,219.28
200 Personnel Services – Employee Benefits220 Social Security Contributions 17,152.97230 PSERS Retirement Contributions 67,305.07260 Workers’ Compensation 1,347.89
Total Personnel Services – Employee Benefits $85,805.93
400 Purchased Property Services410 Cleaning Services 2,319.00420 Utility Services 26,454.23490 Other Purchased Property Services 79,828.67
Total Purchased Property Services $108,601.90
500 Other Purchased Services510 Student Transportation Services 60,943.15530 Communications 2,642.75549 Other Advertising/Public Relations 100.00550 Printing and Binding 1,001.22580 Travel 6,100.51
Total Other Purchased Services $70,787.63
600 Supplies610 General Supplies 74,246.15620 Energy 195.91640 Books and Periodicals 131.03
Total Supplies $74,573.09
700 Property752 Capital Equipment – Original and Additional 9,235.00
Total Property $9,235.00
800 Other Objects810 Dues and Fees 11,291.97
Total Other Objects $11,291.97
Total 3000 Operation of Non-Instructional Services $584,514.80
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General Fund (10)
3200 Student Activities Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 224,219.28
Total Personnel Services – Salaries $224,219.28
200 Personnel Services – Employee Benefits220 Social Security Contributions 17,152.97230 PSERS Retirement Contributions 67,305.07260 Workers’ Compensation 1,347.89
Total Personnel Services – Employee Benefits $85,805.93
400 Purchased Property Services410 Cleaning Services 2,319.00420 Utility Services 26,454.23490 Other Purchased Property Services 79,828.67
Total Purchased Property Services $108,601.90
500 Other Purchased Services510 Student Transportation Services 60,943.15530 Communications 2,642.75549 Other Advertising/Public Relations 100.00550 Printing and Binding 1,001.22580 Travel 6,100.51
Total Other Purchased Services $70,787.63
600 Supplies610 General Supplies 72,047.57620 Energy 195.91640 Books and Periodicals 131.03
Total Supplies $72,374.51
700 Property752 Capital Equipment – Original and Additional 9,235.00
Total Property $9,235.00
800 Other Objects810 Dues and Fees 11,291.97
Total Other Objects $11,291.97
Total 3200 Student Activities $582,316.22
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
3300 Community Services Elementary Secondary Federal Total
600 Supplies610 General Supplies 2,198.58 2,198.58
Total Supplies $2,198.58 $2,198.58
Total 3300 Community Services $2,198.58 $2,198.58
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
5000 Other Expenditures and Financing Uses Total
800 Other Objects830 Interest 906,926.01
Total Other Objects $906,926.01
900 Other Uses of Funds910 Redemption of Principal 660,000.00
Total Other Uses of Funds $660,000.00
Total 5000 Other Expenditures and Financing Uses $1,566,926.01
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
5100 Debt Service / Other Expenditures and Financing Uses Elementary Secondary Federal Total
800 Other Objects830 Interest 906,926.01
Total Other Objects $906,926.01
900 Other Uses of Funds910 Redemption of Principal 660,000.00
Total Other Uses of Funds $660,000.00
Total 5100 Debt Service / Other Expenditures and Financing Uses $1,566,926.01
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Detail of Governmental Fund Expenditures and Other Financing Uses - (EXP)
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General Fund (10)
5110 Debt Service Elementary Secondary Federal Total
800 Other Objects830 Interest 906,926.01
Total Other Objects $906,926.01
900 Other Uses of Funds910 Redemption of Principal 660,000.00
Total Other Uses of Funds $660,000.00
Total 5110 Debt Service $1,566,926.01
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Capital Reserve Fund - § 1431 (32)
4000 Facilities Acquisition, Construction and Improvement Services Total
400 Purchased Property Services430 Repairs and Maintenance Services 111,782.63
Total Purchased Property Services $111,782.63
Total 4000 Facilities Acquisition, Construction and Improvement Services $111,782.63
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Capital Reserve Fund - § 1431 (32)
4600 Existing Building Improvement Services Elementary Secondary Federal Total
400 Purchased Property Services430 Repairs and Maintenance Services 111,782.63
Total Purchased Property Services $111,782.63
Total 4600 Existing Building Improvement Services $111,782.63
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Other Capital Projects Fund (39)
4000 Facilities Acquisition, Construction and Improvement Services Total
300 Purchased Professional and Technical Services330 Other Professional Services 429,275.30
Total Purchased Professional and Technical Services $429,275.30
Total 4000 Facilities Acquisition, Construction and Improvement Services $429,275.30
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Other Capital Projects Fund (39)
4600 Existing Building Improvement Services Elementary Secondary Federal Total
300 Purchased Professional and Technical Services330 Other Professional Services 429,275.30
Total Purchased Professional and Technical Services $429,275.30
Total 4600 Existing Building Improvement Services $429,275.30
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Debt Service Fund (40)
2000 Support Services Total
800 Other Objects810 Dues and Fees 134,741.39
Total Other Objects $134,741.39
Total 2000 Support Services $134,741.39
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Debt Service Fund (40)
2300 Support Services – Administration Elementary Secondary Federal Total
800 Other Objects810 Dues and Fees 134,741.39
Total Other Objects $134,741.39
Total 2300 Support Services – Administration $134,741.39
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Debt Service Fund (40)
2390 Other Administration Services Elementary Secondary Federal Total
800 Other Objects810 Dues and Fees 134,741.39
Total Other Objects $134,741.39
Total 2390 Other Administration Services $134,741.39
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Debt Service Fund (40)
5000 Other Expenditures and Financing Uses Total
800 Other Objects830 Interest 19,033.61
Total Other Objects $19,033.61
900 Other Uses of Funds910 Redemption of Principal 5,055,000.00990 Miscellaneous Other Uses of Funds 1,225.00
Total Other Uses of Funds $5,056,225.00
Total 5000 Other Expenditures and Financing Uses $5,075,258.61
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Debt Service Fund (40)
5100 Debt Service / Other Expenditures and Financing Uses Elementary Secondary Federal Total
800 Other Objects830 Interest 19,033.61
Total Other Objects $19,033.61
900 Other Uses of Funds910 Redemption of Principal 5,055,000.00990 Miscellaneous Other Uses of Funds 1,225.00
Total Other Uses of Funds $5,056,225.00
Total 5100 Debt Service / Other Expenditures and Financing Uses $5,075,258.61
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Debt Service Fund (40)
5120 Debt Service – Refunded Bonds Elementary Secondary Federal Total
800 Other Objects830 Interest 19,033.61
Total Other Objects $19,033.61
900 Other Uses of Funds910 Redemption of Principal 5,055,000.00
Total Other Uses of Funds $5,055,000.00
Total 5120 Debt Service – Refunded Bonds $5,074,033.61
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Debt Service Fund (40)
5150 Bond Discounts Elementary Secondary Federal Total
900 Other Uses of Funds990 Miscellaneous Other Uses of Funds 1,225.00
Total Other Uses of Funds $1,225.00
Total 5150 Bond Discounts $1,225.00
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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 7,841,220.60
1200 Special Programs - Elementary / Secondary 2,252,989.31
1300 Vocational Education 1,008,179.41
1400 Other Instructional Programs - Elementary / Secondary 8,187.74
1800 Pre-Kindergarten 185,626.19
Total Instruction $11,296,203.25
2000 Support Services2100 Support Services - Students 416,875.44
2200 Support Services - Instructional Staff 59,757.03
2300 Support Services - Administration 1,373,962.41
2400 Support Services - Pupil Health 194,223.01
2500 Support Services - Business 234,831.38
2600 Operation and Maintenance of Plant Services 1,364,499.95
2700 Student Transportation Services 925,661.41
2800 Support Services - Central 133,068.70
2900 Other Support Services 2,962.09
Total Support Services $4,705,841.42
3000 Operation of Non-Instructional Services3200 Student Activities 582,316.22
3300 Community Services 2,198.58
Total Operation of Non-Instructional Services $584,514.80
4000 Facilities Acquisition, Construction and Improvement Services4600 Existing Building Improvement Services
Total Facilities Acquisition, Construction and Improvement Services5000 Other Expenditures and Financing Uses
5100 Debt Service / Other Expenditures and Financing Uses 1,566,926.01
Total Other Expenditures and Financing Uses $1,566,926.01
TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $18,153,485.48
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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 7,841,220.60
1200 Special Programs - Elementary / Secondary 2,252,989.31
1300 Vocational Education 1,008,179.41
1400 Other Instructional Programs - Elementary / Secondary 8,187.74
1800 Pre-Kindergarten 185,626.19
Total Instruction $11,296,203.25
2000 Support Services2100 Support Services - Students 416,875.44
2200 Support Services - Instructional Staff 59,757.03
2300 Support Services - Administration 134,741.39 1,508,703.80
2400 Support Services - Pupil Health 194,223.01
2500 Support Services - Business 234,831.38
2600 Operation and Maintenance of Plant Services 1,364,499.95
2700 Student Transportation Services 925,661.41
2800 Support Services - Central 133,068.70
2900 Other Support Services 2,962.09
Total Support Services $134,741.39 $4,840,582.81
3000 Operation of Non-Instructional Services3200 Student Activities 582,316.22
3300 Community Services 2,198.58
Total Operation of Non-Instructional Services $584,514.80
4000 Facilities Acquisition, Construction and Improvement Services4600 Existing Building Improvement Services 111,782.63 429,275.30 541,057.93
Total Facilities Acquisition, Construction and Improvement Services
$111,782.63 $429,275.30 $541,057.93
5000 Other Expenditures and Financing Uses5100 Debt Service / Other Expenditures and Financing Uses 5,075,258.61 6,642,184.62
Total Other Expenditures and Financing Uses $5,075,258.61 $6,642,184.62
TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $111,782.63 $429,275.30 $5,210,000.00 $23,904,543.41
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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 6,795,538.71
Total Federally Funded salaries subject to PSERS withholding 482,031.37
Title I Expenditure Data
Amount Description Amount
Expenditures Funded with Current Title I Funds 451,270.67
Expenditures Funded with Carry over Title I Funds
Total Title I Expenditure Data $451,270.67
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 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 1,471,918.02 184,633.63 1,656,551.65
212 Dental Insurance 63,261.60 9,946.24 73,207.84
215 Eye Care Insurance 7,079.74 2,071.40 9,151.14
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 $1,542,259.36 $196,651.27 $1,738,910.63
50 Enterprise Fund No Self Insurance data to report
211 Medical Insurance 20,946.22 20,946.22
212 Dental Insurance 1,722.88 1,722.88
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 $22,669.10 $22,669.10
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 $1,564,928.46 $196,651.27 $1,761,579.73
Benefits for Staff Relative to Collective Bargaining Agreements
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 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 46,940.42 290,760.43 337,700.85 49,220.25 287,904.75 337,125.00
2140 Psychological Services 12,011.64 74,403.01 86,414.65 10,444.96 61,095.87 71,540.83
2150 Speech Pathology and Audiology Services
2160 Social Work Services 794.38 4,920.55 5,714.93 1,069.13 6,253.65 7,322.78
2260 Instruction and Curriculum Development Services
2350 Legal and Accounting Services 7,704.28 47,722.16 55,426.44 5,898.71 34,503.44 40,402.15
2420 Medical Services
2440 Nursing Services 26,516.44 164,249.35 190,765.79 28,333.27 165,730.20 194,063.47
2700 Student Transportation Services 119,832.19 742,269.88 862,102.07 135,146.57 790,514.84 925,661.41
Total $213,799.35 $1,324,325.38 $1,538,124.73 $230,112.89 $1,346,002.75 $1,576,115.64
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Special Education Services Schedule - (SESS)
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GOVERNMENTAL FUNDS/ ACTIVITIESShort-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 27,245,000.00 2,541,056.00 347,846.75 26,126,000.00 56,259,902.75
2. Additional Debt Incurred During Year 5,210,000.00 5,210,000.00
3. Retirements and Repayments 5,715,000.00 67,542.00 46,641.75 1,307,000.00 7,136,183.75
4. Debt at End of Fiscal Year 26,740,000.00 2,473,514.00 301,205.00 24,819,000.00 54,333,719.00
5. Accreted Interest at End Of Fiscal Year
6. Total Debt and Accreted Interest 26,740,000.00 2,473,514.00 301,205.00 24,819,000.00 54,333,719.00
7. Current Portion P&I - Due within 1 year 1,290,695.19 1,290,695.19
8. Interest Paid during current fiscal year 925,959.62 925,959.62
PROPRIETARY FUNDS
1. Debt at Beginning of Fiscal Year
2. Additional Debt Incurred During Year
3. Retirements and Repayments
4. Debt at End of Fiscal Year
5. Accreted Interest at End Of Fiscal Year
6. Total Debt and Accreted Interest
7. Current Portion P&I - Due within 1 year
8. Interest Paid during current fiscal year
(PRINCIPAL AMOUNTS ONLY)
(PRINCIPAL AMOUNTS ONLY)
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 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 660,000.00 906,926.01 1,566,926.01
5110 20 Special Revenue Funds
5110 30 Capital Projects Funds
5110 40 Debt Service Fund
5110 90 Permanent Fund
5120 10 General Fund
5120 20 Special Revenue Funds
5120 30 Capital Projects Funds
5120 40 Debt Service Fund 5,055,000.00 19,033.61 5,074,033.61
Total Debt Payments - Governmental Funds $5,715,000.00 $925,959.62 $6,640,959.62
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
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Statement of Indebtedness - (SOIN)
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Debt DetailsGovernmental Funds/ Activities
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
General Obligation Bonds/Notes – CIB 06/2019 5,210,000.00 5,210,000.00 100,606.69
General Obligation Bonds/Notes – CIB 03/2017 2,070,000.00 45,000.00 2,025,000.00 122,488.00 74,737.50
General Obligation Bonds/Notes – CIB 01/2016 9,780,000.00 165,000.00 9,615,000.00 493,330.00 334,930.00
General Obligation Bonds/Notes – CIB 01/2015 9,715,000.00 250,000.00 9,465,000.00 566,083.00 315,768.51
General Obligation Bonds/Notes – CIB 04/2014 5,680,000.00 5,255,000.00 425,000.00 8,187.50 200,523.61
Compensated Absences 347,846.75 46,641.75 301,205.00
Other Post-Employment Benefits (OPEB) 2,541,056.00 67,542.00 2,473,514.00
Net Pension Liability 26,126,000.00 1,307,000.00 24,819,000.00
Totals for Debt Entered: $56,259,902.75 $5,210,000.00 $7,136,183.75 $54,333,719.00 $1,290,695.19 $925,959.62
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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 1,342,689.46
Purchased Services in General Fund Expenditures 1000-594 and 1000-597
Section 1 Total $1,342,689.46
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 6,434.81 6,434.81
4 Residential Treatment Facilities
5 Other Local Education Agencies 3,668.72 238,676.70 242,345.42
6 Brick and Mortar Charter Schools
7 Cyber Charter Schools 214,130.39 96,739.98 310,870.37
8 Career and Technology Centers 783,038.86 783,038.86
9 Approved Private Schools
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
Section 2 Total $1,007,272.78 $335,416.68 $1,342,689.46
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Tuition Schedule - (TUIT)
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Food Service / Cafeteria Operations Fund (51)
3000 Operation of Non-Instructional Services Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 173,273.00
Total Personnel Services – Salaries $173,273.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 23,165.00220 Social Security Contributions 13,241.00230 PSERS Retirement Contributions 59,312.00250 Unemployment Compensation 7,857.00260 Workers’ Compensation 2,584.00292 Health Savings Accounts 3,622.00
Total Personnel Services – Employee Benefits $109,781.00
400 Purchased Property Services410 Cleaning Services 5,135.00490 Other Purchased Property Services 5,439.00
Total Purchased Property Services $10,574.00
500 Other Purchased Services570 Food Service Management 354,953.00580 Travel 297.00
Total Other Purchased Services $355,250.00
600 Supplies610 General Supplies 2,102.00630 Food 48,517.00
Total Supplies $50,619.00
700 Property740 Depreciation 23,925.00
Total Property $23,925.00
800 Other Objects810 Dues and Fees 815.00
Total Other Objects $815.00
Total 3000 Operation of Non-Instructional Services $724,237.00
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Food Service / Cafeteria Operations Fund (51)
3100 Food Services Elementary Secondary Federal Total
100 Personnel Services – Salaries100 Personnel Services – Salaries 173,273.00
Total Personnel Services – Salaries $173,273.00
200 Personnel Services – Employee Benefits210 Group Insurance – Contracted Provider 23,165.00220 Social Security Contributions 13,241.00230 PSERS Retirement Contributions 59,312.00250 Unemployment Compensation 7,857.00260 Workers’ Compensation 2,584.00292 Health Savings Accounts 3,622.00
Total Personnel Services – Employee Benefits $109,781.00
400 Purchased Property Services410 Cleaning Services 5,135.00490 Other Purchased Property Services 5,439.00
Total Purchased Property Services $10,574.00
500 Other Purchased Services570 Food Service Management 354,953.00580 Travel 297.00
Total Other Purchased Services $355,250.00
600 Supplies610 General Supplies 2,102.00630 Food 48,517.00
Total Supplies $50,619.00
700 Property740 Depreciation 23,925.00
Total Property $23,925.00
800 Other Objects810 Dues and Fees 815.00
Total Other Objects $815.00
Total 3100 Food Services $724,237.00
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Food Service(51) Child Care Operations(52) Other Enterprise(58) Internal Service(60) Total
3000 Operation of Non-Instructional Services3100 Food Services 724,237.00 724,237.00
Total Operation of Non-Instructional Services $724,237.00 $724,237.00
TOTAL ACTUAL EXPENDITURES & OTHER FINANCING USES $724,237.00 $724,237.00
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End Summary of Proprietary Fund Expenses and Other Financing Uses - (ICRS)
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Fund School School Number
Local Personnel Local Nonpersonnel
State Personnel State Nonpersonnel
Federal Personnel
Federal Nonpersonnel
Total Explanation
10
Windber Area HS 4026 1,241,069.52 402,664.44 3,447,806.27 1,118,639.16 332,272.01 53,309.83 6,595,761.23
Windber Area MS 7145 753,552.98 204,245.49 2,093,440.09 567,412.94 151,230.04 14,081.92 3,783,963.46
Windber El Sch 7500 759,243.59 205,787.90 2,109,249.12 571,697.88 152,372.09 14,188.26 3,812,538.84
Total 2,753,866.09 812,697.83 7,650,495.48 2,257,749.98 635,874.14 81,580.01 14,192,263.53
2018-2019 PDE-2057 Annual Financial Report - 06/30/2019 Fiscal Year End ESSA Expenditure Schedule - (ESSA)
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