lampeter, pennsylvania 17537 november 4, 2019 meeting called … · 2019. 11. 6. · the class of...

LAMPETER-STRASBURG SCHOOL DISTRICT Lampeter, Pennsylvania 17537

November 4, 2019

A G E N D A

Meeting Called to Order

Introduction of Guests

Opportunity for Public Comment regarding Agenda Items

Approval of Minutes of Previous Meetings

Communications and Recognition

Treasurer's Report – Mr. Keith A. Stoltzfus

Academic Committee – Mrs. Patricia M. Pontz, Chairperson

Buildings and Grounds Committee – Mr. David J. Beiler, Chairperson

Board of Review Committee – Mrs. Melissa S. Herr, Chairperson

Finance Committee – Mr. Scott J. Kimmel, Chairperson

Personnel Committee – Mr. Scott M. Arnst, Chairperson

Federal Programs – Dr. Andrew M. Godfrey, Representative

Liaison Reports

Student Representatives – Ms. Julia Smecker, Ms. Liana Howe

Superintendent's Report

Old Business

New Business

Opportunity for Public Comment

Adjournment

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November 4, 2019

LAMPETER-STRASBURG HIGH SCHOOL – Dr. Benjamin J. Feeney Ed.D., Principal

A. ATHLETICS

Attendance figures and gross income results for fall 2019 home athletic events and spirit pass sales are asfollows:

Home Games Sport Attendance Income Notes Solanco Field Hockey 169 $462.00 Manheim Central Field Hockey 198 $539.00 Senior Night Spring Grove Football 1776 $5,503.00 Youth Football Night Penn Manor Football 1757 $5,523.00 Conestoga Valley Football 2188 $6,323.00 Hall of Fame Manheim Central Football 2231 $6,986.00 Homecoming Solanco Football 2200 $6,901.00 Senior Night McCaskey Boys Soccer 196 $611.00 Garden Spot Boys Soccer 274 $901.00 Senior Night Ephrata Boys Soccer 195 $663.00 Solanco Girls Soccer 188 $670.00 Manheim Central Girls Soccer 145 $480.00 Elizabethtown Girls Soccer 188 $567.00 Senior Night Lebanon Volleyball 124 $323.00 Garden Spot Volleyball 141 $395.00 Elizabethtown Volleyball 143 $397.00 Eastern York Volleyball 126 $312.00 Solanco Volleyball 174 $441.00 Ephrata Volleyball 133 $316.00 Linville Hill Volleyball 214 $677.00 Manheim Central Volleyball 222 $585.00 Senior Night

Spirit Passes $6,487.50

Totals

12,982 $46,062.50

This is an increase of $10,941 from fall 2018.

B. ASIAN CLUB

The Asian Culture Club was invited to oversee babysitting for the Title 1 Parent Meeting at Hans HerrElementary on October 21, 2019. I was so proud of the club members as they played games andinteracted with the children. I loved watching community in action!

We are hoping to reschedule our annual fundraiser to Friday, December 6, 2019, in which we willhave sports and activities provided for Hans Herr and Lampeter Elementary-enrolled students toshake off the cold weather. Proceeds will go towards a club excursion to New York City Chinatownand to support a children’s home in Thailand that serves children who are at risk for human traffickingand domestic violence.

In November, we intend to host another bug eating party through a naturalist at the Lancaster CountyPark.

Thank you for all of your support!

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C. BAND

The sixth season of the Lancaster County Marching Band Coalition was again a great success. Numbers ofparticipants from many of the bands are up and the students are having a great time. The Pioneer MarchingBand performed their final LCMBC show on Saturday, October 26, 2019, again at McCaskey High School. Theband will continue to perform at the football games as long as the season continues. The band also participatedin the Strasburg Halloween Parade, homecoming activities, and the annual band buddy night with the middleschool band.

D. GUIDANCE

Guidance had 27 college visits scheduled in October.

Lexington Wagner was nominated by teachers and her fellow peers for the Daughters of the AmericanRevolution Society for the Good Citizens Award and Scholarship contest. She will be honored at an event inFebruary.

On September 18, 2019, a representative from the Lancaster County Career and Technology Center presentedinformation regarding the 2020-2021 program offerings to the Junior class. Juniors will have the opportunity totour programs of interest in late October.

On October 21, 2019, a group of seven young women participated in the Young Women’s Futures Symposiumthrough Junior Achievement at Harrisburg Area Community College. The students were as follows: AmayaTalton-Lee, Gabriella Tripoli, Elizabeth Carson, Laureli Newell, Madison Herr, Lauren Edwards, and NasyaWarfel.

Eight Juniors participated in Lancaster Chamber’s Women in Business Mentoring Program’s meet and greet onSeptember 11, 2019, at the High School and the kick-off event on September 27, 2019, at Pennsylvania Collegeof Health Sciences. Students also attended the business expo at Spooky Nook Sports on October 24, 2019.

E. HOMECOMING WEEK

Homecoming Week took place September 30 through October 5, 2019. Throughout the week there were severalspirit week competitions among the four classes. The Junior class had the greatest number of participants in thecompetitions and as their reward, won ice cream sundaes for their class. Thank you to the PTO for theirdonations of ice cream sundae supplies!

Thursday, during school, there was a Homecoming Pep Assembly in the competition gym. During the pepassembly, the band played, fall sport teams were introduced, class competitions were held, the HomecomingCourt candidates were introduced, and a volleyball contest was held between the students and faculty. A specialthank you to the high school cafeteria staff for cooking the hamburgers and hot dogs for this year’s tailgate. At7:00 p.m., the Senior girls challenged the Junior girls in the annual Powder Puff game. The Senior girls defeatedthe Junior girls 28-21. During half time of the Powder Puff game, the King Coronation ceremony took place. Thefootball game took place on Friday. Lampeter-Strasburg football team played against Manheim Central (Score33-14). During half-time, the Queen Coronation ceremony took place.

The Homecoming King Court members were: Andy Shutty Homecoming King Michael Del Grande First Runner-up Christian Garver Second Runner-up Jake Hines Court Member Jack Ingram Court Member Jacob Kopelman Court Member

Timothy Martin Court Member Caleb Smoker Court Member

The Homecoming Queen Court members were: Jessica Heisey Homecoming Queen Anne Leaman First Runner-up Emma Houck Second Runner-up Elizabeth Adams Court Member Lauren Breneman Court Member Isabelle Brown Court Member Lillian Hoke Court Member Nora Holmes Court Member

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The Class of 2021 sponsored this year’s Homecoming Dance with the Fiesta de Hoco theme. Decorations were organized by the Junior class officers with help from Mrs. McCanna and Mrs. Shehan. The dance was held on Saturday, October 5, 2019, from 7:00-10:00 p.m. in the Competition Gym. A very special thank you to the PTO for food and drink donations for the tailgate party, ice cream sundae social, and the dance.

F. INTERACT CLUB

The Interact Club members volunteered to help with several stands at the West Lampeter Fair. There were over150 students that participated. They also helped with the Pre-school Morning out Program. The students helpedrun the stations. Volunteers helped with the Lampeter-Strasburg Woman’s Club Bingo. Several membersrepresented the Interact Club in the Strasburg Halloween Parade. Members had the opportunity to join theChick-Fil-A Leadership Club. This club promotes leadership skills to students.

G. LAMPETER FAIR

There were 14 clubs represented at the 2019 West Lampeter Fair Queen competition. Senior Jessica Herr wasnamed Queen and will complete at the State Queen competition in Hershey in January. Senior Jessica Heiseywas named Alternate. Mr. Jamie Raum acted as emcee. Each candidate with their sponsoring club and escortare named below:

Candidate Club Escort Isabella Howells Asian Culture Club John Blochberger Anne Leaman FCS Darin Landis Jessica Herr FFA Bryce Johnson Taryn Hostetter Interact John Madera Jackie Schultz Model UN Anthony Milazzo Jessica Heisey L-S Thespain Society Joey Long Delayne Breslin L-S Bands Donovan Thomann Ellen Koebley Scrub Club Bailey Jackson Nora Holmes NHS Seth Beers Samantha Monroy Pioneer Page Turners Gabe Sanderson Abbie Powell Spanish Club Justin Miller Makenzie Lefever Student Council Caleb Smoker Madison Whitaker Track and Field Jacob Koppelman Emma Houck Varsity Club Alex Baker

H. L-S MODEL UN

The L-S Model UN club partnered with Millersville University to co-host the first Susquehanna Valley ModelUnited Nations conference of the year at the Bolger Conference Center on Monday, October 7, 2019. Over 225students from 16 different schools participated in the competition. Anthony Milazzo, a Senior at L-S, and ColinMcDonald, a Junior at L-S, both won awards at the conference. We will be participating in four more conferencesthis school year. Photos from the conference can be viewed here: http://tiny.cc/zs3yez. An article about theconference is available here: http://tiny.cc/2w3yez.

I. L-S THESPIAN SOCIETY

The Lampeter-Strasburg High School Thespian Society applauds representative Jessica Heisey on her electionas the 2019 West Lampeter Fair Queen runner-up. Jessica was escorted by the LSHS-TS Co-President, JoeyLong, in the parade festivities. Several other society members also participated in the parade in support ofJessica. Also, the society is delighted with her election as L-S’s 2019 Homecoming Queen.

LSHS-TS is presenting Rollin W. Coyle’s 1954 comical production of Come Out of the Closet, November 7, 8,and 9, 2019 at 7:00 p.m. in the Lampeter-Strasburg School District’s Performing Arts Center. Mrs. Susan Rettewis directing the production. Tickets are $7 for adults and $5 for students/seniors. The Thespian Society is alsooffering a free performance for all L-S School District senior citizens and Blue Card holders on November 6,2019, at 7:00 p.m.

The Thespian Society respectfully thanks all school board members, district employees, L-S families, andmembers of the community for their support of all LSHS students participating in this production.

J. NATIONAL HONOR SOCIETY

In early July, eleventh and twelfth grade students with an unweighted GPA of 3.7 or higher at the end of lastsemester were sent letters inviting them to apply to be members of the National Honor Society. The Awards and

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Honors Committee, made up of five faculty members, met in early October to review the applications for induction.

The Committee is pleased to announce that 61 juniors and 7 seniors – our largest class of new members (by one student) – will be inducted on November 12, 2019, at 7:00 p.m. in the Performing Arts Center. New members have already been welcomed with a congratulatory breakfast on October 22, 2019, and current members have been in the planning stages for the ceremony. NHS has invited Mr. Benjamin Pontz, Lampeter-Strasburg and NHS alumnus, as its guest speaker.

NHS was also represented by Senior Nora Holmes as its Fair Queen Candidate at the Lampeter Fair in late September.

K. PTO REPRESENTATIVES

President: Wendy Barber Co-President: Nadine Echternach Co-President: Holly Filius Secretary: Alison Leaman Treasurer: Karen DiPace

Faculty Representatives: Each department will rotate on a monthly basis; everyone is on a 3-4 year rotation of attending meetings. The departments and representative schedule is listed in google docs.

L. QUIZ BOWL

There are currently nine students participating in Quiz Bowl. There will be six L-L league matches fromOctober 21, 2019, through January 27, 2020. We competed in the first round of BrainBusters and were edgedout by Spring Grove. We hope to enter a tournament this year at Manheim Township in December, as well asparticipate in the playoff tournament in early February.

M. VOCAL

The high school Vocal Music Department has been busy this fall preparing for our Holiday Concert, which willtake place on December 19, 2019.

The Concert Choir travelled to Pequea Valley High School on Tuesday, October 15, 2019, to participate in thethird annual Lancaster-Lebanon High School Choral Festival.

We had a great day of music making as Dr. Rachel Cornacchio, Associate Professor of Music and Director ofMusic Education at Messiah College, gave us a fun, exciting, and educational clinic.

We then combined all schools’ choirs together in the gymnasium to sing “One Day More” from the Broadwaymusical Les Miserables. If interested, you can view that performance here: http://tinyurl.com/y6afhwpc.

Twenty-two students travelled to ELCO on Saturday, September 28, 2019, to audition for the LLMEA CountyChorus Festival, which will be held at Solanco in January. Twenty L-S students made the festival! They are PaulBecker, Mariah Beiler, Maya Bowman, Maddie Ciliento, Madeline Helm, Bella Kennel, Rowen Krantz, GrantKuhn, John Kuro, Greta Leaman, Joey Long, Cassie Meck, Hannah Miller, Hollyn Miller, Grace Ognosi, JillianPontz, Gabe Sanderson, Angela Savoca, Brooke Smith, and Hannah Westerman.

Twenty-four students travelled to Central York on Saturday, October 26, 2019 to audition for the PMEA DistrictChorus Festival.

MARTIN MEYLIN MIDDLE SCHOOL – Mr. Jamie P. Raum, Principal

A. STUDENT RECOGNITION

The following students were chosen by their creative arts teachers as Students of the Month for October.Students were selected in the category “Back to school and ready to learn.”

Family Consumer Science Alicia Bennethum Grade 8 Technology Education Hannah Johnson Grade 7 German Gabrielle Graver Grade 7 Spanish Julia Knapp Grade 6 Art Nickolas Bukowski Grade 8 Health Hailey Diaz Grade 7

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Fitness & Wellness Zara Paisley Grade 8 Physical Education Chole Jennings Grade 8 Physical Education Emory Fluhr Grade 7 Music Eric Doutrich Grade 8 Band Luke Smith Grade 8 Orchestra Luke Smith Grade 8

B. MARTIN MEYLIN FUNDRAISER

Students in grades 6, 7, and 8 produced a great effort for the 2019-2020 school year. After our turn-in day onOctober 25, 2019, over $8,000 was generated in selling one or more boxes of chocolate. Profits from thisfundraiser will be used for activities, assemblies, field trips, clubs, intramurals, large groups, drama department,and other student related activities.

C. PBIS (Positive Behavior Intervention and Supports) MAKING PLANS FOR THE YEAR

Last month the PBIS team worked on plans for weekly student prize drawings and recognizing individualstudents making positive choices. Plans are also underway for the Pioneer Pride store and the Frontier room tosupport the positive behaviors at the Martin Meylin Middle School. Students will be competing in the grade levelt-shirt design contest to show the importance of teamwork and class pride.

D. MENTAL HEALTH ASSEMBLY

Students attended an assembly on Friday, October 18, 2019, at the LSHS Performing Arts Center. Thepresentation, by Minding your Mind, focused on the similarities between physical and mental health and offeredpositive coping strategies for students as well as discussing how and when to ask for help for you or a friend.

E. RED RIBBON WEEK

The week of October 28 through 31, 2019, is Red Ribbon Week. The Martin Meylin Middle School StudentGovernment is working with the SAP team for Red Ribbon Week this year. They are going to provide tickets tostudents who are promoting the dress up days throughout the week. Trivia questions will also be asked daily viaPTV and will be focused on drug and alcohol facts. We are addressing Vaping/Electronic Cigarettes as well.Students can earn an extra ticket for answering these questions. Answers will be posted on the televisionsaround the school and in the cafeteria for all to view after submissions have been made. Daily winners will bechosen (in a drawing format using the tickets) for prizes to again promote a Drug Free Martin Meylin. The SAPteam is also working with Mr. Raum to have a speaker discuss vaping with our students.

Monday: “Proud to be drug free” Wear red, white and blue Tuesday: “Too bright for drugs” Wear neon Wednesday: “From head to toe I’m drug free” Wear crazy hair/mismatch clothes/crazy socks Thursday: “Don’t be afraid to be drug free” Wear orange and black/halloween themed

socks/headband/NO COSTUMES Friday: “Team up against drugs” Wear favorite team jersey/shirt

Signs for classrooms were posted, as well as our principal, Mr. Jamie Raum, posting the message on Schoology for the students.

F. MARTIN MEYLIN FLOAT PARTICIPATES IN THE STRASBURG HALLOWEEN PARADE

On Thursday, October 24, 2019, the Martin Meylin Middle School PBIS Team sponsored its third annual float inthe Strasburg Halloween parade. This year’s theme was “PBIS: Dare to Dream” with participants dressed astheir dream career. Martin Meylin Middle School staff participating on the float included Mr. Jamie Raum, Mrs.Alicia Kowitz, Mr. Ed Leone, Mrs. Debra Savoca, Mrs. Jennifer Grimm, Mrs. Elisabeth Lau, Mrs. Paula Long, andMr. Greg Fantazzi. Eleven Martin Meylin Middle School students participated by distributing candy to spectators.

G. PBIS AUCTION

On Friday, October 18, 2019, members of Martin Meylin Middle School’s faculty and staff raised $915 for ourPBIS Team by participating in our fall auction. The auction was hosted by Miss Elizabeth Henry in the mediacenter and organized by Mrs. Rae Ann Henry and Mrs. Debra Savoca. Faculty and staff donated items such asclothing, gift cards, baked goods, children’s toys, gift baskets, and other goodies to be given away to the winningticket owners. Tickets were on sale for $1.00 each or 6 for $5.00. All proceeds will be used for PBIS sponsoredevents for students of Martin Meylin Middle School.

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H. UPCOMING EVENTS

November 11 - 15: PTO Book FairNovember 14: Picture Retake Day December 5 – 7: Martin Meylin Middle School Play presents “Frozen Jr.” - LSHS Performing arts Center -

7:00 p.m.

LAMPETER-STRASBURG ELEMENTARY DIVISION – Dr. William M. Bray and Dr. Jeffrey T. Smecker, Principals

A. LIFETOUCH PHOTOS

LifeTouch Studios donated free picture vouchers to Hans Herr and Lampeter Elementary School students whootherwise would not be able to purchase them. Our thanks goes out to LifeTouch for their support to our studentsand families.

B. LAMPETER ELEMENTARY HOLDS GOODIES FOR GRANDPARENTS

Grandparents of kindergarten students visited Lampeter Elementary School during the week of October 14,2019. The grandparents and their grandchildren enjoyed morning treats while spending quality time together inthe school’s cafeteria. PTO volunteers served as hosts for this event which was extremely well attended.

C. FIRE SAFETY MONTH ACTIVITIES TAKE PLACE AT LAMPETER ELEMENTARY SCHOOL

In observance of Fire Safety Month, the students of Lampeter Elementary School were visited by our volunteerfiremen from the Strasburg, Lampeter, Willow Street, and Refton Fire Companies. During grade levelassemblies, the firemen helped to reinforce the concepts of fire safety with the students. The students had theopportunity to see the special clothing that firefighters wear to keep them safe. The students also inspectednumerous fire trucks. As the students walked around the trucks, the firemen explained the different parts andequipment on the trucks. Our thanks go out to our local firefighters for volunteering their time to this importanttopic.

D. PRESCHOOL MORNING OUT HELD AT LAMPETER ELEMENTARY SCHOOL

Mrs. Lauren Menapace, Early Childhood Coordinator, hosted our Fall Preschool Morning Out program forprospective incoming kindergarten students on Saturday, October 26, 2019, in the Lampeter Elementary Schoolgymnasium. The program, aptly named “Pumpkins, Scarecrows, and Apples Galore,” involved children in avariety of seasonal hands-on activities. The program was a huge success in turnout and in helping to acclimatenew parents and children to our school.

E. SCHOOLWIDE POSITIVE BEHAVIOR (SWPBIS) AT HANS HERR CONTINUES

Hans Herr Elementary School is now entering its third year of SWPBIS implementation! During the month ofOctober, classrooms competed to earn the most Pioneer Gold! Students at Hans Herr Elementary School earnPioneer Gold by meeting positive behavior expectations. Students receive instruction regarding our Big ThreeGuarantee, “Be Safe, Be Responsible, Be Respectful & Kind!” The Hans Herr Elementary School staff workshard to positively reinforce those behaviors with Pioneer Gold!

F. HANS HERR ELEMENTARY SCHOOL PTO FUNDRAISER

Students at Hans Herr Elementary School did a great job helping the PTO work toward their fundraising goal bycompleting the Pioneer Dash! Students, staff, and families had a fantastic day on the track for this amazingevent. A special thanks goes out to Hans Herr parent, Justina Martin, for all of her help organizing!! Many thanksto all that donated to support our students and our school.

G. MUFFINS FOR MOM OR SPECIAL SOMEONE

Hans Herr Elementary School had a wonderful turnout for Muffins for Moms or Special Someone Days onOctober 22, 23, and 24, 2019. We had a full house each day! Special thanks to the PTO and a shout out toAmanda & Scott Macfeat and Kristen & Gavin McDade for all their help this week helping us to host Muffins forMoms or Special Someone! We had an amazing turnout! Thank you for your continued support!

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INFORMATION TECHNOLOGY DEPARTMENT – Mr. William E. Griscom, Jr., Technology Director

A. SSO AND CLEVER

Ms. Anderson and Mr. Griscom have begun the implementation of a service called Clever. Clever allows theDistrict to automatically roster students in a wide variety of web based products. Instead of manually adding orremoving a student to a class each time he or she enrolls or leaves the District, Clever directly integrates withPowerSchool and receives the updates overnight. The service then adds or removes the student to the classrosters and allows the student to sign in using the standard L-S G Suite login credentials. This service is free dueto the expense being passed on to the third-party website provider and reduces the daily workload for a numberof people across the District.

B. SECURITY EVALUATION

The IT department is focusing energy and resources into solidifying its approach to security. With the recentoutbreak of ransomware attacks across the country, there is a growing concern that a local school district will beattacked. With ransomware attacks, the attacker attempts to encrypt the organization’s data and hold it hostageuntil a ransom is paid. The District is implementing many strategies to mitigate this risk, including the adoption oftwo-factor authentication when possible. Additionally, an outside organization was asked to perform independentpenetration testing to determine if a breach was possible. This report will be provided to Mr. Griscom in earlyNovember. The department will continue to remain vigilant in its approaches by using best practices related topasswords, contractor access, etc.

C. IP BASED PAGING SYSTEMS

Mr. Griscom and Mr. Hoover participated in a demo of a paging system called Telecenter U, which was providedby Sage. Sage is a company based out of Mt. Joy, PA that currently services the Martin Meylin Middle Schoolpaging system. Telecenter U is an IP based system, which means it operates over the District’s network. Thisconnected system allows for a variety of security enhancements over a conventional paging system and could beeasily added to one building, but integrated across the campus for easy management. The rollout across thecampus doesn’t need to be done at one time, but could be added and enhanced in a modular fashion. The planis to provide a similar demo to the building level leadership for consideration. The work could either be done aspart of a project in relation to the feasibility study or could be done using security grant funding in a future year.

FOR BOARD ACTION

PERSONNEL COMMITTEE

1. RECOMMENDATION FOR APPROVAL OF RESIGNATIONS

Recommend the approval of resignations from the following individuals:

a. Mystique D. Keglovits, building secretary, Lampeter-Strasburg High School, retroactively effective toOctober 4, 2019.

b. Melissa A. Wagner, SACC group supervisor, Lampeter Elementary School, retroactively effective to October25, 2019.

2. RECOMMENDATION FOR APPROVAL OF EMPLOYMENT – PROFESSIONAL

Recommend the approval of employment for Kimberly K. Ingram, a professional employee assigned as a lifeskills support teacher. Ms. Ingram is a graduate of Salisbury State University with a Bachelor of Science Degreein Communication and has earned a Master’s Equivalency certificate. Ms. Ingram’s annual compensation ratewill be $64,068, based upon Step 7, Level ME, of the District compensation agreement. She will be assigned toLampeter-Strasburg High School effective on or about January 1, 2020.

3. RECOMMENDATION FOR APPROVAL OF EMPLOYMENT – SUPPORT

Recommend the approval to employ the following individuals in support or non-permanent positions:

a. Jennifer A. Gawne to be employed as a Special Education Assistant at Martin Meylin Middle School. Ms.Gawne will be employed as a category C support employee and will be compensated at $11.89 per hourretroactively effective to October 7, 2019.

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b. Charlene Hartman to be employed as a kitchen helper at Lampeter Strasburg High School and Hans HerrElementary School. Ms. Hartman will be employed as a category D support employee and will becompensated at $10.69 per hour retroactively effective to October 28, 2019.

4. RECOMMENDATION FOR APPROVAL OF CHANGE OF STATUS

Recommend the approval of a change of employment status for Leanne W. Wolgemuth, elementary libraryassistant, Hans Herr Elementary School. Ms. Wolgemuth will change to building secretary at LampeterElementary School. She will become a category B support employee effective on or about November 11, 2019,and will be compensated at $16.85 per hour.

5. RECOMMENDATION FOR APPROVAL OF LEAVES OF ABSENCE

Recommend the approval of leaves of absence for the following individuals:

a. Jodi A. Fry, second shift custodian, Martin Meylin Middle School, retroactively effective to November 1,2019, through December 9, 2019.

b. Kendra L. Mier, Spanish teacher, Martin Meylin Middle School, from on or about April 1, 2019 through theend of the 2020-2021 school year.

c. Ralph D. Reedy, part-time custodian, Hans Herr Elementary School, November 14, 2019 through February18, 2020.

d. Benjamin G. Rice, athletic field supervisor, Maintenance Building, November 25, 2019 through January 2,2020.

e. Patricia A. Troyan, part-time custodian, Lampeter Elementary School, an extension retroactively effectivefrom August 31, 2019, to on or about November 15, 2019.

6. RECOMMENDATION FOR APPROVAL OF SUBSTITUTES

Recommend the approval of substitutes, as follows:

Certified SubstituteBarrick, Kaylee E. Spanish (7-12) – Millersville Student Herr, Andrew C. Social Studies (7-12) Williams, Cynthia G. English (7-12)

Emergency Certified Substitute Hertzler, Justina M. All Instructional Areas King, Linda S. All Instructional Areas Kunarasa, Ajay K. All Instructional Areas Long, Rickey L. All Instructional Areas Lovern, Jamie L. All Instructional Areas Patterson, Anne M. All Instructional Areas Silvius, Megan All Instructional Areas

Support Staff Substitute Burger-Shirk, Alicia P. Galarza-Rios, Maddy S. Hartman, Caydn W. Walter, Delinda D.

7. RECOMMENDATION FOR APPROVAL OF SUPPLEMENTAL CONTRACTS

Recommend the approval of additions/deletions to 2019-2020 supplemental contracts:

a. Andrew Hoover Baseball – 2nd Assistant – 60% $3,198.66 Addition b. Kimberly Ingram Special Education – 100% $1,380.00 Addition c. Andrea Martin Basketball – Jr. High Girls – 50% $2,905.15 Addition d. Candace Schneider Special Education $1,380.00 Deletion e. Candace Schneider Special Education $ 498.55 Addition f. Mark Skrodinsky Baseball – 2nd Assistant – 60% $3,198.66 Deletion g. Joseph Sloss Baseball – 1st Assistant – 70% $3,731.77 Addition

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8. RECOMMENDATION FOR APPROVAL OF VOLUNTEERS Recommend the approval of volunteers, as follows:

a. Dimoff, Courtney C. b. Knarr, Dustin D.

BUSINESS AND FINANCE COMMITTEE 9. RECOMMENDATION FOR ACCEPTANCE OF 2018-2019 FINANCIAL STATEMENTS AND AUDIT

Recommend the acceptance of the 2018-2019 financial statements and audit as presented by BBD, LLC, at the October 21, 2019, Board Workshop meeting, as posted.

10. RECOMMENDATION FOR APPROVAL OF IU13 IDEA PART B USE OF FUNDS AGREEMENT

Recommend the approval of the IU13 IDEA Part B Use of Funds Agreement for the 2019-2020 school year, as posted. Note that these are strictly pass-through funds from the Commonwealth of Pennsylvania through the IU13 to Lampeter-Strasburg School District.

11. RECOMMENDATION FOR APPROVAL TO AWARD BIDS FOR WASTE REMOVAL SERVICES

Recommend the approval to award the Lampeter-Strasburg School District waste removal services bid in accordance with the posted tabulation to Eagle Disposal of PA, Inc. for three years with a total cost of $142,954.12 beginning January 1, 2020.

ACADEMIC COMMITTEE 12. RECOMMENDATION FOR APPROVAL OF THE 2019-2020 LOCAL OCCUPATIONAL ADVISORY

COMMITTTEE

Recommend the approval for the 2019-2020 Local Occupational Advisory Committee members, as follows: a. Jeremy Brian – FFA Past President and Former Student b. Andrew Godfrey, Ed.D. – Assistant Superintendent c. Dana Good – Farmer d. Barry Harnish – Farmer e. Jessica Herr – Student Representative f. Adam Leaman – Farmer g. Anita Martin – Business Person h Holly Oberholtzer – Agriculture Education Instructor i. Patricia Pontz – School Board Member j. Kathryn McMichael – Agriculture Education Instructor k. Donald Welk, Jr. – Parent and Former Student l. Bob Sangrey – Agriculture Equipment Service Manager m. Alex Brubaker – Agriculture Banker n. Dale Hershey – Agriculture Banker o. Christopher Burkhart – Agriculture Supply p. Michael Corradino – Academic Affairs Dean, HACC q. Scott Sheely – Workforce Development, PA Department of Agriculture

13. RECOMMENDATION FOR APPROVAL OF MEMORANDUM OF UNDERSTANDING WITH HARRISBURG

AREA COMMUNITY COLLEGE (HACC) Recommend the approval of a memorandum of understanding with Harrisburg Community College to continue

offering and expand College in the Classroom courses at Lampeter-Strasburg High School, as posted. MISCELLANEOUS 14. RECOMMENDATION FOR APPROVAL OF NOMINATING COMMITTEE

Recommend the approval of a Nominating Committee to present nominees for the offices of President and Vice President of the Board of School Directors at the December 5, 2019, reorganization meeting.

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15. DISTRIBUTION OF THE 2019-2024 GROWTH PROJECTION REPORT

Dr. Peart will remark on the 2019-2024 Growth Projection Report, as found in Board folders.

16. RECOMMENDATION FOR APPROVAL OF POLICY (SECOND READING)

Recommend the approval of Policy 5130, Student Participation in Extracurricular Activities and InterscholasticAthletics (second reading), as posted.

17. RECOMMENDATION FOR RATIFICATION OF BOARD OF REVIEW

Recommend the ratification of the Board of Review of October 15, 2019.

18. ADJOURNMENT TO EXECUTIVE SESSION

The meeting will adjourn to Executive Session to discuss a matter involving the employment, appointment,termination of employment, terms and conditions of employment, evaluation of performance, promotion ordisciplining of any specific prospective public officer or employee or current public officer or employee employedor appointed by the agency.

FOR BOARD INFORMATION

1. The Fall Play, Come Out of the Closet by Rollin W. Coyle, will be held on November 7, 8, and 9, 2019, at 7:00p.m. in the Lampeter-Strasburg High School Performing Arts Center.

2. The Academic Committee will meet at 6:30 p.m. in the Board Meeting Room of the Administration Building on Monday evening, November 11, 2019.

3. The Ministerium Breakfast will be held from 8:00 a.m. to 9:00 a.m. in the Lampeter-Strasburg High School cafeteria on Thursday, November 14, 2019. Following the breakfast, the School Board will conduct a visitation to all school buildings.

4. The Buildings and Grounds Committee will meet at 6:30 p.m. in the Board Meeting Room of the Administration Building on Monday evening, November 18, 2019.

5. The Board Workshop Meeting will be held at 7:30 p.m. in the Board Meeting Room of the Administration Building on Monday evening, November 18, 2019.

6. The Personnel Committee will meet at a time yet to be determined prior to the annual Reorganization Event on Thursday, December 5, 2019, in the Conference Room of the Administration Building.

7. The next regularly scheduled Board Meeting will be held at 7:30 p.m. in the Board Meeting Room of the Administration Building on Thursday evening, December 5, 2019. Prior to that meeting, the annual Reorganization Event will be held in the Martin Meylin Middle School cafeteria beginning at 6:00 p.m.

1 10/07/19

MINUTES OF THE BOARD OF SCHOOL DIRECTORS LAMPETER-STRASBURG SCHOOL DISTRICT

Administration Building 1600 Book Road

Lancaster, Pennsylvania 17602 October 7, 2019

President Melissa S. Herr called the meeting to order at 7:30 p.m. Dr. Kevin S. Peart opened the meeting with the Pledge of Allegiance.

PRESENT: Board Members, Mr. David J. Beiler, Mr. James H. Byrnes, Mrs. Melissa S. Herr Mr. Scott J. Kimmel, Mr. Dustin D. Knarr, Mrs. Patricia M. Pontz, Mrs. Susan A. Rhoades; Superintendent, Dr. Kevin S. Peart; Assistant Superintendent, Dr. Andrew M. Godfrey; Business Manager, Mr. Keith A. Stoltzfus; Assistant Business Manager, Mrs. Kathleen Boyce; Administrators, Mrs. Karen L. Staub, Mr. William E. Griscom, Jr., Dr. Benjamin J. Feeney, Dr. Scott K. Rimmer, Dr. Michele B. Westphal, Mr. Jamie P. Raum, Mrs. Alicia C. Kowitz, Dr. William M. Bray, Dr. Jeffrey T. Smecker; Athletic Director, Dr. Branden M. Lippy; Buildings and Grounds Director, Mr. Glenn R. Davis; Administrative Assistant, Mrs. Mary E. Williams; Student Representatives, Ms, Julia Smecker, Ms. Liana Howe; LSEA Representative, Ms. Kristin Maser; News Reporter, Ms. Donna Walker; and visitors.

ABSENT: Board Members, Mr. Scott M. Arnst, Mrs. Audra R. Spahn.

OPPORTUNITY FOR PUBLIC COMMENT ON AGENDA ITEMS

No comment.

MINUTES

Mr. Byrnes moved and Mr. Beiler seconded the motion to approve the Minutes of the regularly scheduled meetings of September 3, 2019, and September 16, 2019.

A voice vote was unanimous in favor of the motion.

COMMUNICATIONS AND RECOGNITION

Dr. Feeney and Mrs. Pontz recognized the Lampeter-Strasburg High School Pioneer Superlatives and September Students of the Month.

Dr. Raum and Mrs. Pontz recognized the September Students of the Month from Martin Meylin Middle School.

Dr. Godfrey presented a video highlighting the one-to-one iPad initiative at Lampeter Elementary School.

Dr. Peart shared the following communications:

1. Geiter, Barbara L. – a letter requesting a leave of absence.2. Hoffard, Jeanne L. – a letter of resignation as Secretary to the Lampeter-Strasburg School District Board of

School Directors.3. Ickes, Shelby L. – a letter of resignation.4. Schneider, Candace M. – a letter of resignation.5. Walter, Delinda D. – a letter of resignation.6. Zimmerman, Amber D. – a letter of resignation.

TREASURER’S REPORT – Mr. Keith A. Stoltzfus

Mr. Stoltzfus read the treasurer’s report as attached to these Minutes.

Thereafter, Mrs. Pontz moved and Mrs. Rhoades seconded the motion to accept the treasurer’s report as submitted and to approve the payment of bills for the General Fund in the amount of $4,209,457.07 (with the exception of check 113164), Cafeteria Fund checks in the amount of $112,417.56, High School Athletic Fund checks in the amount of $3,471.10, Athletic Account Officials in the amount of $11,064.70, and Capital Reserve Fund checks in the amount of $3,125.


2 10/07/19

Mr. Kimmel moved and Mr. Byrnes seconded the motion to approve General Fund check 113164.

A voice vote was 8:0:1 in favor of the motion. Mrs. Pontz abstained from the vote.

ACADEMIC COMMITTEE – Mrs. Patricia M. Pontz, Chairperson

Mrs. Pontz reported that the Committee met on September 9, 2019, and reviewed the Lampeter-Strasburg High School Senior Survey Results, discussed the improvement process implemented at the Middle School, and shared an overview of the data collected from the Pennsylvania State achievement testing results.

BUILDINGS AND GROUNDS COMMITTEE – Mr. David J. Beiler, Chairperson

Mr. Beiler reported that the Committee met on September 16, 2019, and discussed a request from a district resident who is seeking to utilize Walnut Run School for his for-profit tour business. The Committee asked form more research to be done on district liability. Also discussed was the closeout of athletic field construction, the approval of district reseeding, and an update on the softball field improvements.

Mr. Beiler reminded the Board that Crabtree, Rohrbaugh and Associates will be present at the next Committee meeting on Monday, October 21, 2019, to discuss the final drafts of the feasibility study. The meeting will start at 6:00 p.m. to allow time for further discussion.

BOARD OF REVIEW COMMITTEE – Mrs. Melissa S. Herr, Chairperson

No report.

FINANCE COMMITTEE – Mr. Scott J. Kimmel, Chairperson

No report.

PERSONNEL COMMITTEE – Mr. Scott M. Arnst, Chairperson

Mr. Byrnes shared that the Committee met this evening and reviewed the items recommended for approval on the agenda.

STUDENT REPRESENTATIVES - Ms. Julia Smecker, Ms. Liana Howe

Ms. Howe reported on Lampeter Elementary’s successful Pioneer Ninja Warrior fundraiser and the upcoming Goodies for Grandparents event for Kindergarten students. At Hans Herr, students participated in the Pioneer Dash/Color Run fundraiser and raised money for field trips and educational assemblies. At Martin Meylin, students enjoyed the block party and are looking forward to the creative arts fair.

Ms. Smecker reported that Lampeter-Strasburg High School had an open house, back to school night, and athletic hall of fame night. Many students also participated in the annual West Lampeter fair and enjoyed homecoming events that led up to the homecoming dance. She also recognized students who participated in golf and tennis playoffs, and National Merit finalists.

APPROVAL OF RESIGNATIONS

Mr. Byrnes moved and Mr. Beiler seconded the motion to approve resignations from the following individuals:

a. Shelby L. Ickes, kitchen helper, Lampeter-Strasburg High School, effective on October 8, 2019.

b. Candace M. Schneider, learning support teacher, Lampeter-Strasburg High School, effective upon a future dateto be determined.

c. Delinda D. Walter, SACC aide, Lampeter Elementary School, retroactively effective to September 23, 2019.

d. Amber D. Zimmerman, kitchen helper, Martin Meylin Middle School, retroactively effective to October 1, 2019.


APPROVAL OF EMPLOYMENT – PROFESSIONAL

Mr. Byrnes moved and Mr. Beiler seconded the motion to approve the employment for Kristina A. Canty, a professional employee assigned as a learning support teacher. Her annual compensation will be $66,558 based upon

3 10/07/19

Step 5, Level M30, of the District compensation agreement, pending receipt of all required documentation. Ms. Canty will be assigned to Martin Meylin Middle School at a future date to be determined.


APPROVAL OF EMPLOYMENT – SUPPORT

Mr. Byrnes moved and Mr. Beiler seconded the motion to approve the following individuals in support or non- permanent positions:

a. Mystique D. Keglovits to be employed as building secretary at Lampeter Elementary School. Ms. Keglovits willbecome a category B support employee and will be compensated at $14.56 per hour retroactively effective toOctober 2, 2019.

b. Diana M. Masterson to be employed as a kitchen helper at Lampeter Elementary School. Ms. Masterson willbecome a category E support employee and will be compensated at $10.69 per hour retroactively effective toSeptember 25, 2019.

c. Mary K. Slade to be employed as principal’s secretary at Lampeter Elementary School. Ms. Slade will become acategory A support employee and will be compensated at $19 per hour effective upon October 8, 2019.

d. Emily J. Walter to be employed as a kitchen helper at Martin Meylin Middle School. Ms. Walter will become acategory D support employee and will be compensated at $10.69 per hour retroactively effective toSeptember 23, 2019.


APPROVAL OF CHANGE OF STATUS

Mr. Byrnes moved and Mr. Beiler seconded the motion to approve a change of employment status for Christopher S. Blakesley, kitchen helper, Hans Herr Elementary School. Mr. Blakesley will change to a kitchen helper at Martin Meylin Middle School and will increase his hours by 5.5 per week, retroactively effective to September 30, 2019. Mr. Blakesley will remain a category E support employee compensated at $10.69 per hour.


APPROVAL OF LEAVE OF ABSENCE

Mr. Byrnes moved and Mr. Beiler seconded the motion to approve a leave of absence for Barbara L. Geiter, kitchen helper, Lampeter-Strasburg High School from October 3, 2019 to November 4, 2019.


APPROVAL OF SUBSTITUTES

Mr. Byrnes moved and Mr. Beiler seconded the motion to approve substitutes in their respective capacities, as follows:

Certified Substitutes Frounjian, Vahe H. Social Studies (7-12) Menapace, Lauren E. Elementary (K-6) Peachey, Scott A. Elementary Weber, Jessica H. Earth/Space Science (7-12), Grades 4-8 (All Subjects 4-6, Science 7-8), Biology (7-12)

Emergency Certified Substitutes Campbell, Susan E. Elementary Only Carido, Gedion C. All Subject Areas Soderblom, Jennifer N. All Subject Areas Ziegler, Michelle A. All Subject Areas


APPROVAL OF CHANGES TO SUPPLEMENTAL CONTRACTS

Mr. Byrnes moved and Mr. Beiler seconded the motion to approve additions/deletions to supplemental contracts as follows:

4 10/07/19

a. Bradley Shue Soccer – Boys – 1st Assistant – 50% of 70% $1,656.24 Addition b. Samantha Kirkwood Odyssey of the Mind – 25% $ 646.75 Addition c. Jennifer Gilman Special Education – 40% $ 552.00 Addition d. Kristina Canty Special Education – 60% $ 828.00 Addition e. Kylie Turner Swimming – Varsity $4,073.20 Addition f. Jeffrey Swarr Baseball – Varsity $5,331.10 Addition g. Kathleen Heil Track – Jr. High – 60% $3,414.30 Deletion h. Elisabeth Lau Mentor – Middle School – Kristina Canty $ 750.00 Addition


APPROVAL OF SALARIES

Mr. Byrnes moved and Mr. Beiler seconded the motion to approve salaries, as attached to these Minutes.


CURRICULAR ISSUES AND FEDERAL PROGRAMS – Dr. Andrew M. Godfrey, Representative

Dr. Godfrey reported that the Title I programs are up and running. The first Title I parent night is scheduled for October 21, 2019.

APPROVAL OF A SUBRECIPIENT LETTER OF AGREEMENT WITH LANCASTER-LEBANON IU13

Mr. Knarr moved and Mr. Byrnes seconded the motion to approve a Subrecipient Letter of Agreement with Lancaster- Lebanon IU13 to collaborate in the administration of the Organ and Tissue Donation Awareness Project (OTDA), as authorized by the Pennsylvania Department of Education.


APPROVAL OF UPDATED INVESTMENT PLAN

Mr. Byrnes moved and Mr. Kimmel seconded the motion to approve the updating of the Investment Plan to include Univest Bank and Trust Company as per the District’s Investment of Funds Policy 609.


APPROVAL OF CONSULTING CONTRACT WITH EDUCATOR ASSIST CONSULTANTS, LLC

Mr. Kimmel moved and Mrs. Pontz seconded the motion to approve a contract with Educator Assist Consultants, LLC, for $18 per hour for the provision of DIBELS testing, kindergarten testing, and consulting services.


APPROVAL OF PSBA CONTRACT FOR PROFESSIONAL SERVICES

Mr. Byrnes moved and Mr. Knarr seconded the motion to approve a PSBA contract for professional services for the Administration Regulations Manual in the amount of $4,250.


APPROVAL OF INTER-GOVERNMENTAL COOPERATION AGREEMENT BETWEEN WEST LAMPETER TOWNSHIP AND LAMPETER-STRASBURG SCHOOL DISTRICT

Mr. Byrnes moved and Mr. Beiler seconded the motion to approve the Agreement to allow the District to share the Township’s fuel storage facility while each entity purchases its own fuels.


APPROVAL OF CONTRACT WITH THE SIERRA GROUP

Mr. Kimmel moved and Mr. Knarr seconded the motion to approve a contract for assistive technology training by The Sierra Group at a cost of $90 per hour, $50 per hour for travel time exceeding one hour, and a retainer of $450.


5 10/07/19

ACCEPTANCE OF SCHOOL BOARD SECRETARY RESIGNATION

Mr. Byrnes moved and Mrs. Pontz seconded the motion to accept a resignation from Jeanne L. Hoffard as School Board Secretary (non-voting), effective October 6, 2019.


APPROVAL OF SCHOOL BOARD SECRETARY

Mr. Byrnes moved and Mr. Beiler seconded the motion to approve Mary E. Williams as School Board Secretary (non- voting), effective October 7, 2019, to June 30, 2021.


APPROVAL OF POLICY (FIRST READING)

Mrs. Rhoades moved and Mr. Byrnes seconded the motion to approve Policy 5130, Student Participation in Extracurricular Activities and Interscholastic Athletics (first reading).


APPROVAL OF POLICIES (SECOND READING) AS PART OF PSBA POLICY REVIEW

Mr. Beiler moved and Mr. Byrnes seconded the motion to approve policies (second reading) as part of PSBA policy review, as attached to these Minutes, with the revisions to be made on Policy 903 and extension to Policy 913:

a. Policy 901 Public Relations Objectivesb. Policy 902 Publications Programc. Policy 903 Public Participation in Board Meetingsd. Policy 904 Public Attendance at School Eventse. Policy 905 Citizen Advisory Committeesf. Policy 906 Public Complaint Proceduresg. Policy 907 School Visitorsh. Policy 908 Relations with Parents/Guardiansi. Policy 909 Municipal Government Relationsj. Policy 910 Community Engagementk. Policy 911 News Media Relationsl. Policy 912 Relations with Educational Institutionsm. Policy 913 Nonschool Organizations/Groups/Individualsn. Policy 913.1 Commercial Sponsorship Agreementso. Policy 914 Relations with Intermediate Unitp. Policy 916 Volunteersq. Policy 917 Parental/Family Involvementr. Policy 918 Title I Parent and Family Engagement


APPROVAL OF POLICY (SECOND READING)

Mrs. Rhoades moved and Mrs. Pontz seconded the motion to approve Policy 004, Membership, (second reading), as attached to these Minutes.


APPROVAL OF FIELD TRIPS

Mr. Beiler moved and Mrs. Rhoades seconded the motion to approve field trips as follows:

a. Outdoor/Environmental Club to Cape Henlopen State Park, Lewes, Delaware, from October 26 to 27, 2019.

b. Martin Meylin Middle School students to Cape Henlopen State Park, Lewes, Delaware from June 29 toJuly 2, 2020.


6 10/07/19

APPROVAL OF SPONSORSHIP AGREEMENT

Mr. Kimmel moved and Mr. Byrnes seconded the motion to approve a sponsorship renewal agreement with Steve Edward Lewis Agency, Nationwide, for a tennis court sign.


OLD BUSINESS

NEW BUSINESS

Mrs. Pontz commended Mrs. Schmidt and her food service team on having no violations throughout the district.

OPPORTUNITY FOR PUBLIC COMMENT

No comment.

ADJOURNMENT

The meeting was adjourned at 8:30 p.m.

Mary E. Williams Secretary

10/21/19 1

MINUTES OF THE BOARD OF SCHOOL DIRECTORS LAMPETER-STRASBURG SCHOOL DISTRICT

Administration Building 1600 Book Road

Lancaster, Pennsylvania 17602 October 21, 2019

President Melissa S. Herr called the meeting to order at 7:39 p.m.

PRESENT: Board Members, Mr. David J. Beiler, Mr. James H. Byrnes, Mrs. Melissa S. Herr, Mr. Scott J. Kimmel, Mrs. Patricia M. Pontz, Mrs. Susan A. Rhoades, Mrs. Audra R. Spahn; Superintendent, Dr. Kevin S. Peart; Assistant Superintendent, Dr. Andrew M. Godfrey; Business Manager, Mr. Keith A. Stoltzfus; Administrative Assistant, Mrs. Mary E. Williams; and visitors.

ABSENT: Board Member, Mr. Scott M. Arnst, Mr. Dustin D. Knarr.

PRESENTATION OF 2018-2019 FINANCIAL STATEMENTS AND AUDIT

BBD, LLP, presented audit information for the 2018-2019 financial statements, as posted.

APPROVAL OF EDINSIGHT AGREEMENT CURRICULUM MANAGEMENT TOOL

Mr. Byrnes moved and Mrs. Pontz seconded the motion to approve a three-year agreement with EdInsight for curriculum management software.


DISCUSSION OF UPATED POLICY

Dr. Peart led discussion of Policy 5130, Student Participation in Extracurricular Activities and Interscholastic Athletics.

DISCUSSION OF PSBA PRINCIPLES

Dr. Peart led discussion of PSBA Principles.

ADJOURNMENT TO EXECUTIVE SESSION TABLED

The Executive Session to discuss a matter involving the employment, appointment, termination of employment, terms and conditions of employment, evaluation of performance, promotion or disciplining of any specific prospective public officer or employee or current public officer or employee employed or appointed by the agency was tabled to the November 4, 2019, Board meeting.

MEETING ADJOURNED

The meeting was properly adjourned at 8:43 p.m.

Mary E. Williams Secretary


November 4, 2019

Communications

1. Fry, Jodi A. – a letter requesting a leave of absence.2. Keglovits, Mystique D. – a letter requesting resignation.3. Mier, Kendra L. – a letter requesting a leave of absence.4. Reedy, Ralph D. – a letter requesting a leave of absence.5. Wagner, Melissa – a letter requesting resignation.

Account Description Original Budget Current Budget Outstanding Enc Exp/Rec Balance % Used

1100 REG PROG ELEMEN/SECOND

100 PERSONNEL SERV-SALARIES 13,162,840.00 13,162,840.00 0.00 2,857,006.42 10,305,833.58 21.71

200 PERSONNEL EMPL BENEFITS 8,993,530.00 8,993,530.00 0.00 1,429,050.99 7,564,479.01 15.89

300 PURCH PROF & TECH SERVICES 11,400.00 11,400.00 0.00 14,831.50 (3,431.50) 130.10

400 PURCHASED PROPERTY SVC 121,300.00 121,300.00 400.00 43,156.36 77,743.64 35.91

500 OTHER PURCHASED SERVICE 518,490.00 518,490.00 8,861.23 123,387.93 386,240.84 25.51

600 SUPPLIES 405,990.00 405,990.00 13,875.67 230,127.57 161,986.76 60.10

700 PROPERTY 95,610.00 95,610.00 2,303.71 30,799.38 62,506.91 34.62

800 OTHER OBJECTS 250.00 250.00 0.00 1,004.00 (754.00) 401.60

Totals for 1100s 23,309,410.00 23,309,410.00 25,440.61 4,729,364.15 18,554,605.24 20.40

1200 SPEC PROG ELEMEN/SECOND

100 PERSONNEL SERV-SALARIES 3,151,570.00 3,151,570.00 0.00 684,098.05 2,467,471.95 21.71

200 PERSONNEL EMPL BENEFITS 2,165,520.00 2,165,520.00 0.00 298,204.34 1,867,315.66 13.77

300 PURCH PROF & TECH SERVICES 2,457,350.00 2,457,350.00 0.00 412,985.89 2,044,364.11 16.81

400 PURCHASED PROPERTY SVC 2,000.00 2,000.00 0.00 0.00 2,000.00 0.00

500 OTHER PURCHASED SERVICE 341,330.00 341,330.00 0.00 186,185.34 155,144.66 54.55

600 SUPPLIES 7,230.00 7,230.00 148.78 3,466.94 3,614.28 50.01

800 OTHER OBJECTS 2,900.00 2,900.00 0.00 3,080.00 (180.00) 106.21

Totals for 1200s 8,127,900.00 8,127,900.00 148.78 1,588,020.56 6,539,730.66 19.54

1300 VOCATIONAL EDUCATION

100 PERSONNEL SERV-SALARIES 125,870.00 125,870.00 0.00 29,273.76 96,596.24 23.26

200 PERSONNEL EMPL BENEFITS 86,710.00 86,710.00 0.00 12,338.70 74,371.30 14.23



600 SUPPLIES 7,000.00 7,000.00 190.87 1,026.44 5,782.69 17.39

Totals for 1300s 849,700.00 849,700.00 528.06 363,469.68 485,702.26 42.84

1400 OTHER INSTRUCTION PROG

10/30/2019 08:50:15 AM Page 1 of 8LAMPETER-STRASBURG SCHOOL DISTRICT

BOARD SUMMARY

As of: 11/05/2019Funding Source:

Fund: 10 - General Fund Encumbrances Included






600 SUPPLIES 1,600.00 1,600.00 0.00 132.90 1,467.10 8.31

700 PROPERTY 2,000.00 2,000.00 0.00 0.00 2,000.00 0.00

Totals for 1400s 347,140.00 347,140.00 0.00 143,268.55 203,871.45 41.27

2100 SUPPORT SERV-PUPIL PERS



300 PURCH PROF & TECH SERVICES 25,540.00 25,540.00 600.00 10,605.80 14,334.20 43.88

500 OTHER PURCHASED SERVICE 12,600.00 12,600.00 0.00 607.00 11,993.00 4.82

600 SUPPLIES 11,640.00 11,640.00 66.78 10,914.42 658.80 94.34

800 OTHER OBJECTS 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00

Totals for 2100s 2,261,310.00 2,261,310.00 666.78 468,436.16 1,792,207.06 20.74

2200 SUPPORT SERVICES-INSTRU



300 PURCH PROF & TECH SERVICES 70,700.00 70,700.00 4,750.00 9,476.00 56,474.00 20.12

500 OTHER PURCHASED SERVICE 3,300.00 3,300.00 0.00 2,819.47 480.53 85.44

600 SUPPLIES 39,810.00 39,810.00 1,847.54 10,392.72 27,569.74 30.75

700 PROPERTY 20,000.00 20,000.00 0.00 3,570.00 16,430.00 17.85

800 OTHER OBJECTS 1,200.00 1,200.00 0.00 1,314.00 (114.00) 109.50

Totals for 2200s 987,060.00 987,060.00 6,597.54 229,062.98 751,399.48 23.87

2300 SUPPORT SERVICES-ADMIN


200 PERSONNEL EMPL BENEFITS 1,140,570.00 1,140,570.00 0.00 256,137.06 884,432.94 22.46



BOARD SUMMARY


Fund: Encumbrances Included



600 SUPPLIES 32,760.00 32,760.00 0.00 9,220.63 23,539.37 28.15

800 OTHER OBJECTS 18,300.00 18,300.00 0.00 19,938.57 (1,638.57) 108.95

Totals for 2300s 3,143,740.00 3,143,740.00 0.00 893,551.10 2,250,188.90 28.42

2400 SUPP SVC-PUBLIC HEALTH




500 OTHER PURCHASED SERVICE 320.00 320.00 0.00 (175.00) 495.00 (54.69)

600 SUPPLIES 15,260.00 15,260.00 8.95 3,029.38 12,221.67 19.91

Totals for 2400s 564,650.00 564,650.00 8.95 117,138.97 447,502.08 20.75

2500 SUPP SERVICES-BUSINESS




400 PURCHASED PROPERTY SVC 5,000.00 5,000.00 2,309.00 2,229.93 461.07 90.78


600 SUPPLIES 5,470.00 5,470.00 128.36 1,289.74 4,051.90 25.93

700 PROPERTY 0.00 0.00 0.00 3,657.00 (3,657.00) 0.00

800 OTHER OBJECTS 900.00 900.00 0.00 121.50 778.50 13.50

Totals for 2500s 563,460.00 563,460.00 2,437.36 173,594.30 387,428.34 31.24

2600 OP/MAINT PLANT SVCS

100 PERSONNEL SERV-SALARIES 1,399,090.00 1,399,090.00 0.00 431,409.79 967,680.21 30.84





600 SUPPLIES 751,250.00 751,250.00 1,161.50 261,839.98 488,248.52 35.01


BOARD SUMMARY




700 PROPERTY 12,410.00 12,410.00 1,277.60 7,892.78 3,239.62 73.90

800 OTHER OBJECTS 400.00 400.00 0.00 95.00 305.00 23.75

Totals for 2600s 3,860,030.00 3,860,030.00 2,439.10 1,319,961.93 2,537,628.97 34.26

2700 STUDENT TRANSPORTATION



300 PURCH PROF & TECH SERVICES 4,500.00 4,500.00 0.00 840.76 3,659.24 18.68

400 PURCHASED PROPERTY SVC 0.00 0.00 0.00 4,016.37 (4,016.37) 0.00

500 OTHER PURCHASED SERVICE 1,373,550.00 1,373,550.00 0.00 385,049.74 988,500.26 28.03

600 SUPPLIES 6,800.00 6,800.00 0.00 1,643.98 5,156.02 24.18

800 OTHER OBJECTS 110.00 110.00 0.00 0.00 110.00 0.00

Totals for 2700s 1,791,540.00 1,791,540.00 0.00 482,931.57 1,308,608.43 26.96

2800 SUPPORT SVCS-CENTRAL



300 PURCH PROF & TECH SERVICES 50,050.00 50,050.00 34,434.18 15,609.89 5.93 99.99

400 PURCHASED PROPERTY SVC 35,000.00 35,000.00 1,496.68 32,434.37 1,068.95 96.95


600 SUPPLIES 235,450.00 235,450.00 29,185.23 195,143.63 11,121.14 95.28

700 PROPERTY 634,000.00 634,000.00 19,621.40 324,917.46 289,461.14 54.34

800 OTHER OBJECTS 530.00 530.00 0.00 0.00 530.00 0.00

Totals for 2800s 1,824,840.00 1,824,840.00 84,737.49 808,280.95 931,821.56 48.94

2900 OTHER SUPPORT SERVICES


800 OTHER OBJECTS 5,590.00 5,590.00 0.00 0.00 5,590.00 0.00

Totals for 2900s 32,990.00 32,990.00 0.00 0.00 32,990.00 0.00

3100 Food Service

100 PERSONNEL SERV-SALARIES 0.00 0.00 0.00 23,523.91 (23,523.91) 0.00


BOARD SUMMARY




200 PERSONNEL EMPL BENEFITS 0.00 0.00 0.00 9,581.95 (9,581.95) 0.00

Totals for 3100s 0.00 0.00 0.00 33,105.86 (33,105.86) 0.00

3200 STUDENT ACTIVITIES





500 OTHER PURCHASED SERVICE 73,210.00 73,210.00 8,486.72 5,346.91 59,376.37 18.90

600 SUPPLIES 58,500.00 58,500.00 1,596.49 61,275.67 (4,372.16) 107.47

700 PROPERTY 41,000.00 41,000.00 0.00 27,058.37 13,941.63 66.00

800 OTHER OBJECTS 9,120.00 9,120.00 0.00 5,551.48 3,568.52 60.87

Totals for 3200s 1,109,610.00 1,109,610.00 10,483.21 417,187.75 681,939.04 38.54

3300 COMMUNITY SERVICES

100 PERSONNEL SERV-SALARIES 0.00 0.00 0.00 14,034.81 (14,034.81) 0.00

200 PERSONNEL EMPL BENEFITS 0.00 0.00 0.00 5,637.97 (5,637.97) 0.00

800 OTHER OBJECTS 6,500.00 6,500.00 0.00 0.00 6,500.00 0.00

Totals for 3300s 6,500.00 6,500.00 0.00 19,672.78 (13,172.78) 302.66

3400 SCHOLARSHIPS & AWARDS

800 OTHER OBJECTS 1,750.00 1,750.00 0.00 0.00 1,750.00 0.00

Totals for 3400s 1,750.00 1,750.00 0.00 0.00 1,750.00 0.00

5100 OTHER EXPEND & FINANCE

800 OTHER OBJECTS 419,380.00 419,380.00 0.00 199,464.97 219,915.03 47.56

900 OTHER USES OF FUNDS 5,563,000.00 5,563,000.00 0.00 0.00 5,563,000.00 0.00

Totals for 5100s 5,982,380.00 5,982,380.00 0.00 199,464.97 5,782,915.03 3.33

5800 SUSPENSE ACCOUNT

200 PERSONNEL EMPL BENEFITS 0.00 0.00 0.00 1,478,954.68 (1,478,954.68) 0.00

Totals for 5800s 0.00 0.00 0.00 1,478,954.68 (1,478,954.68) 0.00

5900 BUDGETARY RESERVE


BOARD SUMMARY




900 OTHER USES OF FUNDS 400,000.00 400,000.00 0.00 0.00 400,000.00 0.00

Totals for 5900s 400,000.00 400,000.00 0.00 0.00 400,000.00 0.00

Expenditure Totals 55,164,010.00 55,164,010.00 133,487.88 13,465,466.94 41,565,055.18 24.65

6100 TAXES LEVIED BY THE LEA

000 000 (3,799,200.00) (3,799,200.00) 0.00 (471,419.90) (3,327,780.10) 12.41

100 PERSONNEL SERV-SALARIES (35,419,820.00) (35,419,820.00) 0.00 (32,961,061.73) (2,458,758.27) 93.06

Totals for 6100s (39,219,020.00) (39,219,020.00) 0.00 (33,432,481.63) (5,786,538.37) 85.25

6400 DELINQUENCIES TAXES LEV

000 000 (510,000.00) (510,000.00) 0.00 (63,671.75) (446,328.25) 12.48

Totals for 6400s (510,000.00) (510,000.00) 0.00 (63,671.75) (446,328.25) 12.48

6500 EARNINGS ON INVESTMENTS

000 000 (400,000.00) (400,000.00) 0.00 (65,874.19) (334,125.81) 16.47

Totals for 6500s (400,000.00) (400,000.00) 0.00 (65,874.19) (334,125.81) 16.47

6700 REV FROM STUDENT ACT

000 000 (107,000.00) (107,000.00) 0.00 (76,792.64) (30,207.36) 71.77

Totals for 6700s (107,000.00) (107,000.00) 0.00 (76,792.64) (30,207.36) 71.77

6800 REV FROM INTERMEDIATE

000 000 (484,550.00) (484,550.00) 0.00 (44,568.40) (439,981.60) 9.20

Totals for 6800s (484,550.00) (484,550.00) 0.00 (44,568.40) (439,981.60) 9.20

6900 OTHER REV FROM LOCAL

000 000 (258,000.00) (258,000.00) 0.00 (27,094.07) (230,905.93) 10.50

Totals for 6900s (258,000.00) (258,000.00) 0.00 (27,094.07) (230,905.93) 10.50

7100 BASIC INSTRUCT & OPER

000 000 (5,318,250.00) (5,318,250.00) 0.00 (1,289,791.98) (4,028,458.02) 24.25

Totals for 7100s (5,318,250.00) (5,318,250.00) 0.00 (1,289,791.98) (4,028,458.02) 24.25

7200 SUBSIDIES SPECIFIC ED PROGS

000 000 (1,509,470.00) (1,509,470.00) 0.00 (472,045.00) (1,037,425.00) 31.27

Totals for 7200s (1,509,470.00) (1,509,470.00) 0.00 (472,045.00) (1,037,425.00) 31.27


BOARD SUMMARY




7300 SUBSIDIES NON-ED PGMS

000 000 (1,869,740.00) (1,869,740.00) 0.00 (823,551.81) (1,046,188.19) 44.05

Totals for 7300s (1,869,740.00) (1,869,740.00) 0.00 (823,551.81) (1,046,188.19) 44.05

7500 EXTRA GRANTS

000 000 (281,120.00) (281,120.00) 0.00 (281,120.00) 0.00 100.00

Totals for 7500s (281,120.00) (281,120.00) 0.00 (281,120.00) 0.00 100.00

7800 STATE SHARE FICA/PSERS

000 000 (3,966,830.00) (3,966,830.00) 0.00 (38,898.02) (3,927,931.98) 0.98

Totals for 7800s (3,966,830.00) (3,966,830.00) 0.00 (38,898.02) (3,927,931.98) 0.98

8500 RESTRICT GRANTS-IN-AID

000 000 (462,650.00) (462,650.00) 0.00 (141,625.29) (321,024.71) 30.61

Totals for 8500s (462,650.00) (462,650.00) 0.00 (141,625.29) (321,024.71) 30.61

9900 OTHER FINANCING SOURCES

000 000 0.00 0.00 0.00 (1,301.96) 1,301.96 0.00

Totals for 9900s 0.00 0.00 0.00 (1,301.96) 1,301.96 0.00

Revenue Totals (54,386,630.00) (54,386,630.00) 0.00 (36,758,816.74) (17,627,813.26) 67.59

Fund 10 Totals

Total Expenditure 48,781,630.00 48,781,630.00 133,487.88 11,787,047.29 36,861,094.83 24.44

Total Other Expenditure 6,382,380.00 6,382,380.00 0.00 1,678,419.65 4,703,960.35 26.30

Total Revenue (54,386,630.00) (54,386,630.00) 0.00 (36,757,514.78) (17,629,115.22) 67.59

Total Other Revenue 0.00 0.00 0.00 (1,301.96) 1,301.96 0.00


BOARD SUMMARY




Total Expenditure 48,781,630.00 48,781,630.00 133,487.88 11,787,047.29 36,861,094.83 24.44

Total Other Expenditure 6,382,380.00 6,382,380.00 0.00 1,678,419.65 4,703,960.35 26.30

Total Revenue (54,386,630.00) (54,386,630.00) 0.00 (36,757,514.78) (17,629,115.22) 67.59

Total Other Revenue 0.00 0.00 0.00 (1,301.96) 1,301.96 0.00


BOARD SUMMARY



LAMPETER-STRASBURG SCHOOL DISTRICTMonthly Board Balance Sheet Report

Year-To-DateBalance

Assets

Cash and Investments 33,384,500.62Petty Cash 495.00Interest Receivable 0.00Taxes Receivable 286,802.91Uncollectable Taxes 0.00Interfund Accounts Receivable 269,566.58Intergovernmental Accounts Receivable 2,355.00State Subsidies Receivable 526,474.02Federal Subsidies Receivable 13,138.21Prepaid Expenses 0.00Other Accounts Receivable 714.73Inventories 58,595.80Total Assets: 34,542,642.87

Liabilities

Interfund Accounts Payable 0.00Other Accounts Payable -26,121.30Interfund Payables - Scholarships -536.36Intergovernmental Accounts Payable -15,540.88Accrued Salaries and Benefits -2,569,195.42Payroll Payables -445,923.47Deferred Revenue -286,802.91Prepaid Revenue -94,525.14Total Liabilities: -3,438,645.48

Net Assets

Assigned Fund Balance -1,729,710.00Reserve for Inventories -58,595.80Unassigned Fund Balance -6,022,341.79Reserve for Encumbrances -133,487.88Encumbered for Appropriated Expenses -23,159,861.92Total Net Assets: -31,103,997.39

Total Liabilities and Net Assets: -34,542,642.87

November 4, 2019

Lampeter-Strasburg School DistrictFinancial Comparison Report

November 4, 2019

Revenue Expenditures Surplus/Loss

Year 2019-20 Budget 54,387 55,164 (777) ========== ========== ==========

Year-to-Date Actual (127 Days) 36,759 13,466 23,293

Prior Year-to-Date Actual (128 Days) 35,843 13,760 22,083

Year-to-Date Increase/(Decrease) 916 (294) 1,210

% Change - Current vs. Prior Y-T-D 2.6% (2.1%) 5.5% Over (under)

Year-to-Date Actual as % of 67.6% 24.4% --------- 2019-20 Budget

Prior Year-to-Date Actual as % of 67.8% 25.8% --------- 2018-19 Budget

($ in Thousands)

LAMPETER-STRASBURG SCHOOL DISTRICTINVESTMENTS - General Fund

As of October 30, 2019

Description Est. Date of Date of Amount Income Investment % Yield Purchase Maturity Year-to-Date Closed

BB&T Bank 1.00 n/a n/a 5,421,191.33 3,098.94 PSDMAX account 1.61 n/a n/a 5,079,387.01 7,090.74 BB&T Securities 1.98 n/a n/a 4,965.70 1,127.07

PSDLAF Investments:Full Flex CD 2.30 6/11/2019 7/9/2019 4,000,000.00 7,362.48 xFull Flex CD 2.30 6/11/2019 7/9/2019 900,000.00 1,616.15 xFull Flex CD 2.20 7/28/2019 8/1/2019 4,000,000.00 8,065.75 xFull Flex CD 2.20 7/28/2019 8/1/2019 900,000.00 1,701.37 xFull Flex CD 2.00 8/1/2019 9/20/2019 4,000,000.00 10,465.76 xFull Flex CD 2.00 8/1/2019 9/20/2019 900,000.00 2,342.46 xFull Flex CD 2.10 8/23/2019 9/20/2019 5,000,000.00 7,652.05 xFull Flex CD 1.80 9/20/2019 11/1/2019 4,000,000.00 6,301.15 Full Flex CD 1.80 9/20/2019 11/1/2019 10,900,000.00 17,170.62

BB&T Securities:FHLMC Medium Term 2.424 7/31/2018 7/19/2019 231,529.79 5,443.93 xFNMA Note 2.455 8/3/2018 8/2/2019 246,120.46 6,046.96 xUS Treasury Bill 2.118 6/17/2019 9/5/2019 597,176.66 2,823.34 xUS Treasury Bill 2.055 7/25/2019 10/3/2019 218,756.73 1,243.27 xUS Treasury Bill 2.584 1/22/2019 2/15/2020 543,074.55 US Treasury Bill 1.930 6/17/2019 1/2/2020 1,586,754.63 US Treasury Bill 1.920 6/26/2019 12/12/2019 854,857.95 US Treasury Note 1.984 6/26/2019 3/31/2020 220,242.64 US Treasury Bill 2.055 7/2/2019 2/27/2020 774,952.00 US Treasury Note 1.956 7/23/2019 6/30/2020 249,233.25 US Treasury Bill 1.994 8/9/2019 11/7/2019 258,727.82 US Treasury Bill 1.939 8/26/2019 11/21/2019 995,398.00 US Treasury Bill 1.802 8/26/2019 12/26/2019 993,891.53 US Treasury Bill 1.678 8/26/2019 3/26/2020 990,074.79 US Treasury Bill 1.682 8/26/2019 4/23/2020 988,739.94 US Treasury Bill 1.545 10/11/2019 7/16/2020 227,246.04

Total 89,552.04 Less: 2018-19 Received (2,019.26)

Less: 2018-19 Accrued Interest (5,916.12)

Total 2019-20 81,616.66

1

Payment # Vendor Name Description Of Purchase Description Of Purchase Amount

0000113252 ADORAMA CAMERA INC Instr - Supplies - Graphics Su 398.00

0000113253 AHOLD FINANCIAL SERVICES HS home ec groceries MM spec ed groceries 117.74

0000113254 ASCD member dues - Peart 89.00

0000113255 AT&T MOBILITY district cell phone charges 2,022.96

0000113256 BLAINE WINDOW HARDWARE INC HS custodial part 77.97

0000113257 BROWN'S GRAPHIC SOLUTIONS INC athletic plaque - football 34.00

0000113258 CAPP INC actuators - maint 1,441.41

0000113259 DELL MARKETING L.P. chromebook 296.22

0000113260 DIRECT ENERGY BUSINESS electric - SE 990.25

0000113261 DIRECT ENERGY BUSINESS HS water heater MM water heater 1,122.40

0000113262 E.M. HERR FARM & HOME SUPPLY plumbing part 9.49

0000113263 FISHER & SON COMPANY INC ice melt 2,741.55

0000113264 FOUNDATION BUILDING MATERIALS ceiling tiles - maint 400.80

0000113265 GARDEN SPOT BAND BOOSTERS elem band students to honors band 125.00

0000113266 H & H SERVICE COMPANY INC. HVAC parts 6,367.92

0000113267 HAJOCA CORPORATION maint parts 67.02

0000113268 INDUSTRIAL COMBUSTION SPEC. SE boiler check & repair 607.00

0000113269 JOHNSON CONTROLS FIRE PROTECTION LP

fire alarm repair 831.00

0000113270 KEYSTONE SPORTS CONSTRUCTION turf testing PO 2000005863 984.00

0000113271 LOWE'S COMPANIES INC MM wood tech supplies - 6th grade 66.37

0000113272 NEWSELA Instr - Textbooks - 7-8th Gra 5,200.00

0000113273 OPTIV SECURITY INC testing services 8,860.00

* - Non-Negotiable Disbursement + - Procurement Card Non-Negotiable # - Payable within Payment P - Prenote D - Direct Deposit C - Credit Card

10/30/2019 08:42:26 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 1 of 13

FUND ACCOUNTING PAYMENT SUMMARYBank Account: GF - L-S GENERAL FUND Payment Dates: 10/09/2019 - 11/05/2019

Payment Categories: Regular Checks, Non-negotiable Disbursements, Direct Deposits, Manual Checks, Procurement Cards, Credit Cards

Sort: Payment Number


0000113274 PASA member dues - Peart 1,525.00

0000113275 PENN MANOR SCHOOL DISTRICT HS choral registrations 480.00

0000113276 PENSKE TRUCK LEASING CO. L.P. HS band transp 1,066.40

0000113277 PHILLIPS WORKPLACE INTERIORS MM 6th grade leaf table 8,837.60

0000113278 PMEA member dues - Welchans 140.00

0000113279 RESOURCE RENTALS AND SALES chain saw - maint 452.91

0000113280 RHOADS ENERGY CORP to be reimb - diesel to be reimb - unleaded gas 23,545.34

0000113281 SCHOOL BUS PARTS CO bus clean up kits 60.30

0000113282 SIEMENS INDUSTRY INC. door work 355.00

0000113283 SUBURBAN LANC. SEWER AUTHORITY sewer usage - admin bldg 58.34

0000113284 TELE-PEST INC. pest control - LE 52.00

0000113285 TOMLINSON BOMBERGER LAWN CARE slice seeding 2,790.90

0000113286 U.S. BANK EQUIPMENT FINANCE HS copier lease MM copier lease 5,190.00

0000113287 UGI UTILITIES INC. ntl gas transp - HS water heater ntl gas transp - MM water heater 2,553.14

0000113288 UNITED REFRIGERATION INC. maint part 22.25

0000113289 UNITED SALES USA Bldg Svcs - Supplies 11,000.00

0000113290 W W NORTON AND COMPANY Supplies - Title IV 343.06

0000113291 WEINSTEIN SUPPLY CORPORATION boiler parts 3,547.26

0000113292 ADVANTAGE SPORT & FITNESS INC athletic equip repair HS equip repairs 1,221.52

0000113293 AHOLD FINANCIAL SERVICES HS home ec groceries 149.09

0000113294 APPLE INC tech supplies 2,700.00

0000113295 CITY OF LANCASTER PA water usage - campus 4,006.31

0000113296 DIRECT ENERGY BUSINESS HS water heater 17,896.12







0000113297 FRONTIER district phone charges 1,384.55

0000113298 JOHNSON CONTROLS FIRE PROTECTION LP

fire alarm work 1,019.57

0000113299 KSLA Other Instr. - Travel & Conf - 5,160.00

0000113300 LLAEOP membership dues for 6 employees 84.00

0000113301 LNP MEDIA GROUP INC. legal notice 54.64

0000113302 NEOPOST USA INC. qtrly postage meter fee 98.98

0000113303 RHOADS ENERGY CORP unleaded gas - storage bldg 787.75

0000113304 ROBERTS OXYGEN COMPANY INC vo ag supplies 27.10

0000113305 SMART FUTURES HH guidance annual subscription LE guidance annual subscription 3,500.00

0000113306 STRASBURG BOROUGH AUTHORITY water/sewer - SE 92.55

0000113307 SUSQUEHANNA SHARPENING SVC Instr - Supplies - I.A. - 7-8t 71.50

0000113308 TRANE U.S. INC. Maint.-Repairs - HVAC/Boilers 11,900.00

0000113309 UNITED REFRIGERATION INC. refrigerant 1,485.00

0000113310 WELLSPAN MEDICAL GROUP medical services agreement sports physicals 8,425.00

0000113311 WIND RIVER ENVIRONMENTAL LLC camera usage for leak 406.37

0000113312 AHOLD FINANCIAL SERVICES HS home ec groceries 422.19

0000113313 LNP MEDIA GROUP INC. legal notice 382.00

0000113314 PPL ELECTRIC UTILITIES electric transp - campus 5,468.03

0000113315 PPL ELECTRIC UTILITIES electric transp - SE electri transp - W.R. 344.49

0000113316 RHOADS ENERGY CORP unleaded gas - storage bldg 1,011.69

0000113317 RUTTER BRIAN challenge course inspection PO 2000005896

750.00

0000113318 WALTERS SERVICES INC portable toilets - athletics 60.90







0000113319 ANTHEM SPORTS LLC Athletics - Supplies 401.20

0000113320 AUKAMP BONNIE dental reimb 202.00

0000113321 AUSTILL'S EDUCATIONAL THERAPY SERVICES

rehab services 142.34

0000113322 BARLEY SNYDER LLP legal fees - September 2,005.00

0000113323 BBD LLP final audit billing 6,500.00

0000113324 BILLINGS BILINGUAL LLC translation services ESL translation services 170.88

0000113325 CAPITAL ELECTRIC electrical supplies 547.31

0000113326 CAPP INC maint parts HVAC part 868.58

0000113327 CAROLINA BIOLOGICAL SUPPLY CO. Instr - Supplies - Science - H 21.80

0000113328 CCIU Devereux tuition 5,250.60

0000113329 CDW GOVERNMENT INC tech equip projector - tech 3,826.85

0000113330 CHAPMAN, BROCK pest removal 140.00

0000113331 CHURCH WORLD SERVICE, INC. ESL - translation services 100.00

0000113332 CM REGENT LLC Nov life ins premium Nov LTD insurance premium 3,018.14

0000113333 COLT PLUMBING SPECIALTIES plumbing parts 222.88

0000113334 COMMONWEALTH OF PA pesticide business license 35.00

0000113335 COOPER PRINTING INC. school bus incident report forms 399.03

0000113336 CORESOURCE INC insurance mgmt fee - November 13,648.59

0000113337 CURRICULUM ASSOCIATES INC. Instr. - Gen. Supplies -Lamp.. 46.79

0000113338 DAUPHIN ELECTRIC SUPPLY lighting supplies 105.43

0000113339 DECKER INC LE custodial signs LE glides - return 12.80

0000113340 DELL MARKETING L.P. hardware repair 1,496.68







0000113341 DEMCO Library - Supplies-HH 84.28

0000113342 DIRECT ENERGY BUSINESS electric - campus electric - Walnut Run 28,458.50

0000113343 DIRECT ENERGY BUSINESS ntl gas - HH water heater ntl gas - LE kitchen 206.60

0000113344 E.M. HERR FARM & HOME SUPPLY HH custodial supplies maint supplies 278.37

0000113345 EDWARDS ANGELA vision reimb 500.00

0000113346 EPLUS TECHNOLOGY OF PA tech equip 643.67

0000113347 ERIC ARMIN INC Other Instr. - Supplies - Titl 27.70

0000113348 FOUNDATION FOR FREE ENTERPRISE EDUCATION

Instr - Supplies - H.S. 40.00

0000113349 FRANKFORD FLOORING INC. repair flooring - MM 400.00

0000113350 FRY, KELLI student transportation 482.56

0000113351 G.R. MITCHELL INC. MM teaching supplies maint supplies 381.73

0000113352 GDC IT SOLUTIONS tech - software 3,756.32

0000113353 GRIZZLY INDUSTRIAL Instr - Supplies - Wood Tech - 54.94

0000113354 H & F TIRE SERVICE tires - van 311 302.58

0000113355 H&L TEAM SALES INC event workers shirts girls volleyball uniforms 447.00

0000113356 HERRING DAWN HS piano tuning 225.00

0000113357 HILLYARD INC-LANCASTER MM custodial equipment repair HH custodial equipment repair 3,813.08

0000113358 HOFFARD JEANNE dental reimb 752.00

0000113359 HOUGHTON MIFFLIN HARCOURT PUBLISHING CO.

Instr. - Gen. Supplies -Lamp.. 73.90

0000113360 HUTCHINSON EXCAVATING INC sewer line repair - HH 3,104.98

0000113361 INDUSTRIAL ARTS SUPPLY COMPANY Instr - Supplies - Wood Tech - 35.54

0000113362 INDUSTRIAL COMBUSTION SPEC. HH boiler repair 1,142.00







0000113363 INGRAM LIBRARY SRVICES INC. HH library books 39.00

0000113364 J GARBER ENTERPRISES LLC mow & trim - Walnut Run 160.00

0000113365 JONES HONDA-GMC-BUICK-ACURA van 302 repair 251.69

0000113366 JUNIOR LIBRARY GUILD Library - Books - 6th Grade - 208.00

0000113367 JW PEPPER & SON INC. HS vocal music supplies 409.74

0000113368 KEEN, R MARTIN W. Lamp. Twp. Cur. Real Estate WLT RE refund - reassessment 1,059.35

0000113369 KEENAN ASSOCIATES express scripts - October 2,568.10

0000113370 KIT NETWORK CABLING INC. data lines installed 1,371.21

0000113371 KUNTZSCH, DOUGLAS OR DAWN SB RE refund - reassessed SB RE interim refund - reassessed 177.63

0000113372 KURTZ BROS. Instr - Supplies - H.S. Instr - Supplies - HH Interm 54.70

0000113373 LAMPETER-STRAS VARSITY CLUB Hall of Fame annual contribution 900.00

0000113374 LANC-LEB PUBLIC SCHOOL WC FUND worker's comp prem - install 3 62,136.00

0000113375 LANCASTER COUNTY INFORMATION process RE interim taxes 25.75

0000113376 LANCASTER EMS ASSOCIATION medic standby for football games 2,030.00

0000113377 LANCASTER-LEBANON INT. UNIT 13 spec ed contract job training - September 176,118.72

0000113378 LEGO EDUCATION Instr - Equipment - H.S. Instr - Supplies - Tech Lab - 4,119.50

0000113379 LIGONIER VALLEY SCHOOL DISTRICT tuition - spec ed - 1 student 3,495.04

0000113380 LOWE'S COMPANIES INC HS custodial supplies maint supplies 164.45

0000113381 M J EARL HS custodial supplies 181.80

0000113382 MARTINS USED TRUCK & EQUIP INC van 306 inspection van 308 inspection 322.00

0000113383 MCCOMBS SUPPLY CO. INC. HVAC parts - SE 109.29

0000113384 MCGRAW-HILL SCHOOL ED HOLDINGS LLC

ESL - Supplies - Elem. 132.90







0000113385 MENCHEY MUSIC SERVICE INC. HS band bari sax repair HS band tuba repair 625.60

0000113386 METCO SUPPLY Instr - Supplies - Wood Tech - 150.65

0000113387 MONTOUR SCHOOL DISTRICT Bradley School - 1 student 3,268.60

0000113388 MSDS ONLINE INC MSDS online subscription 2,560.00

0000113389 NEBEL, CRAIG & KRISTEN professional services - neuropsych evaluations

875.00

0000113390 NEOPOST USA INC. Business Services - New Equipm 3,657.00

0000113391 NEW STORY LLC tuition 59,928.00

0000113392 NIMCO Instr - Supplies - 7-8th Grade 32.25

0000113393 NOLT'S AUTO PARTS INC Ford truck brake supplies 550.79

0000113394 NUTRIEN AG SOLUTIONS lawn treatment supplies 2,805.25

0000113395 OFFICE BASICS INC. Instr - Supplies - 7-8th Grade Instr. - Gen. Supplies -Lamp.. 6,464.43

0000113396 PAEOP membership dues - Williams 25.00

0000113397 PASCO SCIENTIFIC Instr - Supplies - Science - H 262.10

0000113398 PENNSYLVANIA COUNSELING SV INC MM student assistance program HS student assistance program 710.00

0000113399 PHEAA DED: STLN - Full Payroll Pay Date: 10/4/2019

DED: STLN - Full Payroll Pay Date: 10/18/2019

179.68

0000113400 PHILHAVEN education therapy 1,053.00

0000113401 PROVIDENCE BEHAVIORAL HEALTH professional services 515.00

0000113402 REGAN, BRIAN T WLT RE refund - overpaid 3.00

0000113403 RHOADS ENERGY CORP unleaded gas - storage bldg 874.02

0000113404 RIVER ROCK ACADEMY 2 slots at River Rock 5,551.85

0000113405 RIVER VALLEY LANDSCAPES playground swings 401.00

0000113406 ROCKLER WOODWORKING & Instr - Supplies - Wood Tech - 79.96







0000113407 RODRIGUEZ THANNIA E. ESL - translation services 491.74

0000113408 RUSSELL LOCKSMITH-SAFES. INC. keys and locks 73.39

0000113409 RV VALUE MART propane - custodial 18.40

0000113410 SCHOLASTIC INC Instr - Supplies - L.A. - 7-8t 104.39

0000113411 SCHOOL BUS PARTS CO bus clean up kits 81.24

0000113412 SCHOOL DISTRICT OF LANCASTER students at youth intervention center 17,963.56

0000113413 SCHOOL SPECIALTY INC Instr. - Gen. Supplies -Lamp.. 148.45

0000113414 SCHOOLPRIDE Athletics - Supplies 2,660.00

0000113415 SHULTZ TRANSPORTATION COMPANY contracted bus service - October Add: Fuel mileage 108,890.91

0000113416 SNAVELY & DOSCH INC. auto parts - stock Ferris 5100 parts 135.45

0000113417 SOCIAL THINKING Instr - Supplies - HH Interm 177.96

0000113418 STEWART BUSINESS SYSTEMS, LLC LE copier fee HS copier fee 6,138.31

0000113419 STS INC homebound tutoring 874.80

0000113420 SUPER TEACHER WORKSHEETS Instr - Supplies - HH Interm 350.00

0000113421 TELE-PEST INC. pest control - LE 52.00

0000113422 THE ART STORE INC Instr - Supplies - Art - H.S. Instr - Supplies - Art - HH I 1,115.56

0000113423 THE UPS STORE #2450 mailing 0.25

0000113424 THE VISTA SCHOOL tuition - 1 student nursing services - 1 student 5,720.20

0000113425 TIME FOR KIDS HH magazines 121.50

0000113426 TOMLINSON BOMBERGER LAWN CARE weed control application 4,200.00

0000113427 TRANE U.S. INC. chiller repair - HH 394.30

0000113428 TRIVEDI, MANASI NISHIT ESL - translation services 54.86

0000113429 TROXELL tech equipment 2,858.00







0000113430 TUSZL, PATRICIA WLT RE refund - overpaid 114.27

0000113431 U.S. POSTMASTER postage stamps - MM postage stamps - HS 455.00

0000113432 VERNIER SOFTWARE & TECHNOLOGY Instr - Supplies - Science - H 257.84

0000113433 WARD'S SCIENCE HS science supplies 107.96

0000113434 WASTE MANAGEMENT - CENTRAL PA district trash removal 4,395.48

0000113435 WEINSTEIN SUPPLY CORPORATION plumbing supplies maint supplies 32.99

0000113436 WENDY STOLTZFUS - PETTY CASH MM teaching supplies HS principal supplies 140.99

0000113437 WEST LAMPETER TOWNSHIP resource officer - 3rd qtr billing 1/2 cost of crossing guards 26,328.02

0000113438 WEST MUSIC CO HH vocal music supplies 77.70

0000113439 WILLIAM V. MACGILL & CO. Nursing - Supplies - 7-8th Gra 229.23

0000113440 WITMER, OLIVIA M speech therapy 645.35

0000113441 ZIMMERMAN'S HARDWARE maint parts 45.65

* 0000WF1025 WELLS FARGO BANK 2002 Debt Interest 6,297.21

* 000BBT1029 BB&T ITEM PROCESSING CENTER Medical claims & fees - October 480,288.82

* 00BBTC1010 BB&T ITEM PROCESSING CENTER 2016 Chevy van & mower lease 755.85

* 00BBTC1011 BB&T GOVERNMENTAL FINANCE Equip. Rentals - Admin. 1,196.40

* 00BBTC1019 BB&T ITEM PROCESSING CENTER 2019 Ford Van lease 545.89

* 00BBTC1021 BB&T ITEM PROCESSING CENTER 2018 Ford van lease 865.70

* 00PAUC1025 PA UC FUND PA Unemp comp - 3rd qtr 2019 1,468.68

* 00VOYA1021 VOYA - PSERS PSERS DC contributions - 10/18 Pay PSERS DC contributions-ER Share - 10/18 Pay

362.01

* 0LCCTC1101 LANCASTER COUNTY CTC CTC tuition 83,658.54

* 0PSERS1010 PUB SCH EMPLOYES RETIREMENT Employee PSERS contributions - Sept Employee purch of svc contributions - Sept

132,558.13







D000258607 ACHILLE JOHN tuition reimb dental reimb 2,543.12 D

D000258608 ALLEN-GORDON CAROL vision reimb dental reimb 388.95 D

D000258609 BAKER ANDREA L pupil personnel supplies 39.20 D

D000258610 BAKER KIRSTEN E PA Music Educators membership 140.00 D

D000258611 BAKER LECINDA dental reimb 141.00 D

D000258612 BIANCHI JOAN M dental reimb 1,525.00 D

D000258613 BITLER DONNA dental reimb 591.00 D

D000258614 BUCKIUS KIMBERLY vision reimb 307.40 D

D000258615 BURNS LAUREN dental reimb 105.00 D

D000258616 BURROWS KELLY A dental reimb vision reimb 480.00 D

D000258617 CAREATC INC wellness center billing - October health coach salary & expenses - Sept 14,578.76 D

D000258618 COE S. BARRY dental reimb 245.00 D

D000258619 CRUMPLER CHRISTINA dental reimb 195.00 D

D000258620 DEPEW ANGELA HS LA supplies 168.00 D

D000258621 EBERLY KERRI dental reimb 68.71 D

D000258622 FAKOLT DAVID dental reimb 170.00 D

D000258623 FISHER BRIAN dental reimb 333.00 D

D000258624 FLIEGEL PAMELA S vision reimb 216.00 D

D000258625 FLUCK ELIZABETH dental reimb 164.00 D

D000258626 FOWLER TERESA J dental reimb 101.00 D

D000258627 FRANKLIN KEVIN J. vision reimb 139.92 D

D000258628 GOCHNAUER MARYBETH dental reimb 869.00 D

D000258629 GODFREY ANDREW vision reimb 155.03 D







D000258630 GRAYBILL TAMMY dental reimb 137.00 D

D000258631 GREENWOOD KRISTEN vision reimb 294.57 D

D000258632 GROVE KARA tuition reimb 2,130.00 D

D000258633 HARBER TRACEY MM gifted supplies 34.77 D

D000258634 HARNISH ANNE dental reimb 336.00 D

D000258635 HENRY CHRISTI L dental reimb vision reimb 256.00 D

D000258636 HESS ALLISON dental reimb vision reimb 619.99 D

D000258637 HOLLIDAY JUNE dental reimb 319.00 D

D000258638 HOOVER ANDREW R. dental reimb 186.00 D

D000258639 HOOVER MATTHEW vision reimb 500.00 D

D000258640 JOHNSON JOAN dental reimb 63.00 D

D000258641 KEENER, LYNDSEY M dental reimb 107.00 D

D000258642 KENNEDY MICHELLE dental reimb 80.00 D

D000258643 KOWITZ, ALICIA C vision reimb 227.89 D

D000258644 KRASNAI ED dental reimb 337.00 D

D000258645 KURTZ KARREN J vision reimb dental reimb 395.00 D

D000258646 LAPP ROSA S. dental reimb 119.00 D

D000258647 LAU ELISABETH D. vision reimb 352.00 D

D000258648 LYNCH CATHY dental reimb 210.00 D

D000258649 MANNIX SUZANNE K. dental reimb 72.00 D

D000258650 MARTIN KEITH dental reimb 244.00 D

D000258651 MARX PAUL W dental reimb 96.00 D

D000258652 MCCANNA CHRISTY dental reimb HS social studies supplies 214.88 D







D000258653 MCGOUGH AMY dental reimb 12.20 D

D000258654 MENDENHALL CORINE dental reimb 136.00 D

D000258655 MESSINGER JEREMY dental reimb 186.00 D

D000258656 MILLER ANN S. vision reimb 118.20 D

D000258657 MOORE VANESSA JEAN dental reimb 728.00 D

D000258658 NEFF EMILY J vision reimb 80.00 D

D000258659 NOLT JEFFREY dental reimb vision reimb 431.64 D

D000258660 RAUGH KRISTI dental reimb 259.00 D

D000258661 RETTEW SUSAN dental reimb 765.00 D

D000258662 REVELT KAREN E. dental reimb 340.00 D

D000258663 RIDENOUR VICTOR J dental reimb 182.00 D

D000258664 RIEHL JOSHUA A dental reimb 201.00 D

D000258665 RUSSELL MELISSA vision reimb 500.00 D

D000258666 SAMBOL MICHELE dental reimb 890.00 D

D000258667 SCARPONE LARAINE dental reimb 210.00 D

D000258668 SPANGLER DONALD dental reimb 131.00 D

D000258669 SPEALMAN AMANDA vision reimb 113.96 D

D000258670 ST JOHN JACQUELINE dental reimb 117.00 D

D000258671 STUMPF WILLIAM J dental reimb 1,154.00 D

D000258672 TURNER, KYLIE J vision reimb 167.96 D

D000258673 WHITE, TRACY L dental reimb 615.00 D

D000258674 WIEAND MATTHEW dental reimb 575.00 D

D000258675 WINTERS PATRICIA dental reimb 97.00 D







D000258676 YINGER DEBORAH vision reimb 500.00 D

* FED0001018 FEDERAL TAX PAYMENT SYSTEM Purpose: EE FED Full Payroll Pay Date: 10/18/2019

Purpose: ER FICA Full Payroll Pay Date: 10/18/2019

207,743.56

* FED0001101 FEDERAL TAX PAYMENT SYSTEM Purpose: EE FED Full Payroll Pay Date: 11/1/2019

Purpose: ER FICA Full Payroll Pay Date: 11/1/2019

221,940.24

* HSA0001018 HEALTH EQUITY DED: HSA - Full Payroll Pay Date: 10/18/2019

9,655.28

* HSA0001101 HEALTH EQUITY Health Savings Contributions - 11/1 Pay 9,509.89

* PAT0001018 PA DEPARTMENT OF REVENUE Purpose: EE STPA Full Payroll Pay Date: 10/18/2019

26,802.18

* PAT0001101 PA DEPARTMENT OF REVENUE PA State Income Tax - 11/1 Pay 28,263.04

* PENS001018 PENSERV PLAN SERVICES INC. DED: TSA - Full Payroll Pay Date: 10/18/2019

DED: ROTH - Full Payroll Pay Date: 10/18/2019

11,982.29

* PENS001101 PENSERV PLAN SERVICES INC. retirement benefit - Hoffard DED: TSA - Full Payroll Pay Date: 11/1/2019

31,724.85

* SCD0001018 PA SCDU DED: SCDU - Full Payroll Pay Date: 10/18/2019

1,154.67

* SCD0001101 PA SCDU Domestic Relations 11/1 Pay 1,182.37

10 - General Fund 2,077,675.15

Grand Total All Funds 2,077,675.15

Grand Total Credit Cards 0.00

Grand Total Direct Deposits 39,505.15

Grand Total Manual Checks 0.00

Grand Total Other Disbursement Non-negotiables 1,257,955.60

Grand Total Procurement Card Other Disbursement Non-negotiables 0.00

Grand Total Regular Checks 780,214.40

Grand Total All Payments 2,077,675.15







0000006650 CLARK SERVICE GROUP HH Griddle repair 771.47

0000006651 FEESERS INC. hs fOOD MM Food 21,566.69

0000006652 HERSHEY CREAMERY CO. HS Ice Ceam MM Ice Cream 1,379.76

0000006653 JOHNNA ORNDORFF - PETTY CASH PC Food items PC Cleaning supplies 160.07

0000006654 MORIBITO BAKING CO INC MM Bread HS Bread 1,097.37

0000006655 NARDONE BROS BAKING CO INC MM Pizza 1,422.94

0000006656 REINHART FOODSERVICE Govt Food 114.08

0000006657 SAFEGUARD Cafe Deposit Tickets 82.35

0000006658 SCHEID PRODUCE INC. HS Produce HH Produce 3,205.45

0000006659 SERENA A. KIRCHNER INC HS Drinks 1,266.45

0000006660 SINGER EQUIPMENT COMPANY Supplies Cleaining supplies 1,965.11

0000006661 SOUTH CENTRAL ASSOC OF FOOD SERVICE DIRECTORS

SCA of FSD Dues 2019-2020 25.00

0000006662 SWISS DAIRY LE Milk 3,907.63

0000006663 TURKEY HILL DAIRY INC. HH TH Drinks 120.60

0000006664 US FOODSERVICE HS Food 9,585.62



FUND ACCOUNTING PAYMENT SUMMARYBank Account: CF - CAFETERIA ACCOUNT Payment Dates: 10/01/2019 - 10/30/2019



51 - FOOD SERVICE/CAFETERIA 46,670.59

Grand Total All Funds 46,670.59


Grand Total Direct Deposits 0.00


Grand Total Other Disbursement Non-negotiables 0.00



Grand Total All Payments 46,670.59



FUND ACCOUNTING PAYMENT SUMMARYBank Account: CF - CAFETERIA ACCOUNT Payment Dates: 10/01/2019 - 10/30/2019




0000005995 DERRY TOWNSHIP SCHOOL DISTRICT G BBAL ENTRY FEE HERSHEY TOURN 12/27-28

250.00

0000005996 GRAVER SR. THOMAS C. V FOOTBALL 10/4/19 140.00

0000005997 JACKSON JEFFREY L. V FOOTBALL 10/4/19 140.00

0000005998 PHENNEGER CHARLES MICHAEL V FOOTBALL 10/4/19 140.00

0000005999 SPRING GROVE AREA SCHOOL DISTRICT

JH WRESTLING TRI-MEET 12/7/19 100.00

0000006000 GARDILL JAMES V FOOTBALL 10/11/19 140.00

0000006001 JACKSON JEFFREY L. V FOOTBALL 10/11/19 VOLLEYBALL 10/11/19 245.00

0000006002 POKOPEC, JEFFREY D. V FOOTBALL 10/11/19 140.00

0000006003 GARDEN SPOT BOYS BASKETBALL BOOSTER CLUB

BOYS BASKETBALL ENTRY FEE 1/11/20

100.00

0000006004 KREISER, RANDALL S V FOOTBALL 10/11/19 140.00

0000006005 L-L GIRLS SOCCER COACHES ASSOCIATION

G SOCCER ALL STAR BANQUET 162.00

0000006006 L-L LEAGUE BOYS SOCCER COACHES ASSOCIATION

L-L BOYS SOCCER LEAGUE BANQUET 11/3/19

180.00

0000006007 PHENNEGER CHARLES MICHAEL VOLLEYBALL 10/14/19 105.00

0000006008 SPONAGLE SHAUN Security - Athletic Fund 140.00



FUND ACCOUNTING PAYMENT SUMMARYBank Account: AT - HS ATHLETIC ACCOUNT Payment Dates: 10/09/2019 - 10/30/2019



29 - Athletic Fund 2,122.00











FUND ACCOUNTING PAYMENT SUMMARYBank Account: AT - HS ATHLETIC ACCOUNT Payment Dates: 10/09/2019 - 10/30/2019




0000004414 SECURITY FENCE CO. backstop 19,330.00

32 - Capital Projects 19,330.00











FUND ACCOUNTING PAYMENT SUMMARYBank Account: CR - CAPITAL RESERVE ACCT Payment Dates: 10/09/2019 - 11/05/2019



Date Transaction Description Debit Credit BalanceBalance in ArbiterPay Account - September 30, 2019 3,108.00

10/2/2019 Funds Uploaded to ArbiterPay 10,000.00

10/01/2019 07:33 AMLampeter-Strasburg High School, 9/30/2019, Group 105238, Game 510938, 4:00 PM, Game Fee $83.00, Bukhosi Ndlovu 83.00 10/01/2019 07:33 AMLampeter-Strasburg High School, 9/30/2019, Group 105238, Game 510938, 4:00 PM, Game Fee $83.00, Max Kinderwater83.00 10/01/2019 07:33 AMLampeter-Strasburg High School, 9/30/2019, Group 105238, Game 510939, 4:00 PM, Game Fee $71.00, Edward Schwartz71.00 10/01/2019 07:34 AMLampeter-Strasburg High School, 9/30/2019, Group 105238, Game 510939, 4:00 PM, Game Fee $71.00, Brian Parisan 71.00 10/03/2019 08:29 AMLampeter-Strasburg High School, 10/1/2019, Group 105238, Game 509421, 4:00 PM, Game Fee $83.00, Brandon Smith 83.00 10/03/2019 08:29 AMLampeter-Strasburg High School, 10/1/2019, Group 105238, Game 509421, 4:00 PM, Game Fee $83.00, Wayne Deswert Sr83.00 10/03/2019 08:29 AMLampeter-Strasburg High School, 10/1/2019, Group 105238, Game 509422, 4:00 PM, Game Fee $71.00, Brian Parisan 71.00 10/03/2019 08:29 AMLampeter-Strasburg High School, 10/1/2019, Group 105238, Game 509422, 4:00 PM, Game Fee $71.00, Jeff Shiner 71.00 10/03/2019 08:31 AMLampeter-Strasburg High School, 10/2/2019, Group 102155, Game 508913, 4:30 PM, Game Fee $76.00, David Mergenthaler76.00 10/03/2019 08:31 AMLampeter-Strasburg High School, 10/2/2019, Group 102155, Game 508913, 4:30 PM, Game Fee $76.00, John Jabour 76.00 10/03/2019 08:31 AMLampeter-Strasburg High School, 10/2/2019, Group 102155, Game 508913, 4:30 PM, Game Fee $76.00, Joseph Rennick 76.00 10/03/2019 08:31 AMLampeter-Strasburg High School, 10/2/2019, Group 102155, Game 508913, 4:30 PM, Game Fee $76.00, Wayne Hoffman76.00 10/03/2019 08:31 AMLampeter-Strasburg High School, 10/2/2019, Group 106937, Game 888790, 7:00 PM, Game Fee $150.00, DAN FLETCHER150.00 10/03/2019 08:31 AMLampeter-Strasburg High School, 10/2/2019, Group 106937, Game 888790, 7:00 PM, Game Fee $150.00, Paula Musselman150.00 10/03/2019 10:21 AMLampeter-Strasburg High School, 10/1/2019, Group 105238, Game 510536, 4:00 PM, Game Fee $160.00, Donald Wagner160.00 10/03/2019 10:21 AMLampeter-Strasburg High School, 10/1/2019, Group 105238, Game 510536, 4:00 PM, Game Fee $67.00, Mark Wagner 67.00 10/07/2019 09:41 AMLampeter-Strasburg High School, 10/4/2019, Group 102155, Game 508559, 7:00 PM, Game Fee $95.00, Bob Gramola 95.00 10/07/2019 09:41 AMLampeter-Strasburg High School, 10/4/2019, Group 102155, Game 508559, 7:00 PM, Game Fee $95.00, Bryant Ferris 95.00 10/07/2019 09:41 AMLampeter-Strasburg High School, 10/4/2019, Group 102155, Game 508559, 7:00 PM, Game Fee $95.00, Ian Daecher 95.00 10/07/2019 09:41 AMLampeter-Strasburg High School, 10/4/2019, Group 102155, Game 508559, 7:00 PM, Game Fee $95.00, Rick Delgiorno 95.00 10/07/2019 09:41 AMLampeter-Strasburg High School, 10/4/2019, Group 102155, Game 508559, 7:00 PM, Game Fee $95.00, Ted Loose 95.00 10/07/2019 09:41 AMLampeter-Strasburg High School, 10/4/2019, Group 105238, Game 509423, 4:00 PM, Game Fee $83.00, Jonathan Damon83.00 10/07/2019 09:41 AMLampeter-Strasburg High School, 10/4/2019, Group 105238, Game 509423, 4:00 PM, Game Fee $83.00, Tim Brenner 83.00 10/07/2019 09:41 AMLampeter-Strasburg High School, 10/4/2019, Group 105238, Game 509424, 4:00 PM, Game Fee $71.00, Donna Underwood71.00 10/07/2019 09:41 AMLampeter-Strasburg High School, 10/4/2019, Group 105238, Game 509424, 4:00 PM, Group 105238, Game 510244, 5:00 PM, Game Fee $133.00, Jeffrey Duke133.00 10/07/2019 09:41 AMLampeter-Strasburg High School, 10/4/2019, Group 105238, Game 510571, 4:00 PM, Game Fee $100.50, Joe Gebhard 100.50 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 102155, Game 508560, 4:00 PM, Game Fee $81.00, Harry Flawd 81.00 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 102155, Game 508560, 4:00 PM, Game Fee $81.00, Tim Crowther 81.00 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 102155, Game 508560, 4:00 PM, Game Fee $81.00, Timothy Brinton 81.00 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 102155, Game 508560, 4:00 PM, Game Fee $81.00, Troy Hatfield 81.00 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 104729, Game 634955, 7:00 PM, Game Fee $130.00, James GREINER130.00 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 104729, Game 634955, 7:00 PM, Game Fee $130.00, Ric See 130.00 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 105238, Game 509425, 7:30 PM, Game Fee $83.00, Michael Shelley 83.00 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 105238, Game 509425, 7:30 PM, Game Fee $83.00, Sara Brophy 83.00 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 105238, Game 509426, 6:30 PM, Game Fee $71.00, Brian Woodfill 71.00 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 106937, Game 888792, 4:00 PM, Game Fee $150.00, Paula Musselman150.00 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 106937, Game 888792, 4:00 PM, Game Fee $150.00, Sherry Swope150.00 10/08/2019 08:31 AMLampeter-Strasburg High School, 10/7/2019, Group 106937, Game 888809, 4:00 PM, Game Fee $97.50, HEATHER THOMPSON97.50 10/08/2019 09:03 AMLampeter-Strasburg High School, 10/4/2019, Group 105238, Game 510244, 5:00 PM, Game Fee $62.00, Joe Gebhard 62.00 10/09/2019 08:03 AMLampeter-Strasburg High School, 10/8/2019, Group 105238, Game 510572, 4:00 PM, Game Fee $67.00, Karl Oberholtzer67.00 10/09/2019 08:03 AMLampeter-Strasburg High School, 10/8/2019, Group 111370, Game 583295, 4:45 PM, Game Fee $67.00, Tiffany Matula 67.00 10/09/2019 09:41 AMLampeter-Strasburg High School, 10/8/2019, Group 105238, Game 510245, 5:00 PM, Game Fee $62.00, Mark Wagner 62.00 10/09/2019 09:41 AMLampeter-Strasburg High School, 10/8/2019, Group 105238, Game 510572, 4:00 PM, Game Fee $129.00, Kelvin Hatch 129.00

Date Transaction Description Debit Credit Balance10/10/2019 09:03 AMLampeter-Strasburg High School, 10/9/2019, Group 102155, Game 508914, 5:00 PM, Game Fee $76.00, Harry Flawd 76.00 10/10/2019 09:03 AMLampeter-Strasburg High School, 10/9/2019, Group 102155, Game 508914, 5:00 PM, Game Fee $76.00, John Jabour 76.00 10/10/2019 09:03 AMLampeter-Strasburg High School, 10/9/2019, Group 102155, Game 508914, 5:00 PM, Game Fee $76.00, Nicholas Brewer76.00 10/10/2019 09:03 AMLampeter-Strasburg High School, 10/9/2019, Group 102155, Game 508914, 5:00 PM, Game Fee $76.00, Wayne Hoffman76.00 10/10/2019 09:03 AMLampeter-Strasburg High School, 10/9/2019, Group 105238, Game 509406, 5:30 PM, Game Fee $71.00, Jeffrey Duke 71.00 10/10/2019 09:03 AMLampeter-Strasburg High School, 10/9/2019, Group 105238, Game 509406, 5:30 PM, Game Fee $71.00, Jim Miller 71.00 10/10/2019 09:03 AMLampeter-Strasburg High School, 10/9/2019, Group 105238, Game 510537, 4:00 PM, Game Fee $67.00, Karl Oberholtzer67.00 10/10/2019 09:05 AMLampeter-Strasburg High School, 10/9/2019, Group 105238, Game 509405, 7:00 PM, Game Fee $83.00, Daniel Basehoar83.00 10/10/2019 09:05 AMLampeter-Strasburg High School, 10/9/2019, Group 105238, Game 509405, 7:00 PM, Game Fee $83.00, Jordan Landis 83.00 10/11/2019 09:49 AMLampeter-Strasburg High School, 10/10/2019, Group 106937, Game 888811, 4:00 PM, Game Fee $65.00, Dennis Daugherty65.00 10/11/2019 09:49 AMLampeter-Strasburg High School, 10/10/2019, Group 106937, Game 888811, 4:00 PM, Game Fee $65.00, JIM FREY 65.00 10/11/2019 01:38 PMLampeter-Strasburg High School, 10/10/2019, Group 104729, Game 635756, 7:00 PM, Game Fee $130.00, Doug Smith 130.00 10/11/2019 01:38 PMLampeter-Strasburg High School, 10/10/2019, Group 104729, Game 635756, 7:00 PM, Game Fee $130.00, Kevin Lutz 130.00 10/15/2019 09:30 AMLampeter-Strasburg High School, 10/11/2019, Group 102155, Game 508561, 7:00 PM, Game Fee $95.00, Jim Bresaw 95.00 10/15/2019 09:30 AMLampeter-Strasburg High School, 10/11/2019, Group 102155, Game 508561, 7:00 PM, Game Fee $95.00, John Sheptock 95.00 10/15/2019 09:30 AMLampeter-Strasburg High School, 10/11/2019, Group 102155, Game 508561, 7:00 PM, Game Fee $95.00, Timothy Sumner95.00 10/15/2019 09:30 AMLampeter-Strasburg High School, 10/11/2019, Group 106937, Game 888794, 4:00 PM, Game Fee $150.00, VICKI WILLIAMS150.00 10/15/2019 09:30 AMLampeter-Strasburg High School, 10/11/2019, Group 106937, Game 888794, 4:00 PM, Game Fee $150.00, Vicki Zurbrick150.00 10/15/2019 10:10 AMLampeter-Strasburg High School, 10/14/2019, Group 102155, Game 508562, 4:00 PM, Game Fee $81.00, Charles Grimasuckas81.00 10/15/2019 10:10 AMLampeter-Strasburg High School, 10/14/2019, Group 102155, Game 508562, 4:00 PM, Game Fee $81.00, Don Johnson 81.00 10/15/2019 10:10 AMLampeter-Strasburg High School, 10/14/2019, Group 102155, Game 508562, 4:00 PM, Game Fee $81.00, Nicholas Brewer81.00 10/15/2019 10:10 AMLampeter-Strasburg High School, 10/14/2019, Group 102155, Game 508562, 4:00 PM, Game Fee $81.00, Tim Watson 81.00 10/15/2019 10:10 AMLampeter-Strasburg High School, 10/14/2019, Group 104729, Game 634957, 7:00 PM, Game Fee $130.00, Kevin Baughman130.00 10/15/2019 10:10 AMLampeter-Strasburg High School, 10/14/2019, Group 104729, Game 634957, 7:00 PM, Game Fee $130.00, Tim Snyder 130.00 10/15/2019 10:10 AMLampeter-Strasburg High School, 10/14/2019, Group 105238, Game 510229, 5:00 PM, Game Fee $62.00, Donald Orner 62.00 10/15/2019 10:10 AMLampeter-Strasburg High School, 10/14/2019, Group 105238, Game 510229, 5:00 PM, Game Fee $62.00, Joe Gebhard 62.00 10/15/2019 10:10 AMLampeter-Strasburg High School, 10/14/2019, Group 105238, Game 510538, 4:00 PM, Game Fee $67.00, Karl Oberholtzer67.00 10/15/2019 10:10 AMLampeter-Strasburg High School, 10/14/2019, Group 105238, Game 510538, 4:00 PM, Game Fee $67.00, Thomas Bennett67.00 10/21/2019 08:23 AMLampeter-Strasburg High School, 10/18/2019, Group 105238, Game 510542, 4:00 PM, Game Fee $129.00, Bartosz Ciurski129.00 10/21/2019 08:23 AMLampeter-Strasburg High School, 10/18/2019, Group 105238, Game 510542, 4:00 PM, Game Fee $129.00, Wayne Deswert Sr129.00 10/21/2019 09:09 AMLampeter-Strasburg High School, 10/17/2019, Group 105238, Game 510539, 4:00 PM, Game Fee $129.00, paul hoffman129.00 10/21/2019 09:09 AMLampeter-Strasburg High School, 10/17/2019, Group 105238, Game 510539, 4:00 PM, Game Fee $129.00, Tim Brenner 129.00 10/21/2019 09:09 AMLampeter-Strasburg High School, 10/17/2019, Group 106937, Game 888813, 4:00 PM, Game Fee $97.50, RUTH WINNE 97.50 10/22/2019 08:18 AMLampeter-Strasburg High School, 10/21/2019, Group 106937, Game 890906, 4:00 PM, Game Fee $81.00, Alexandra (AJ) Weisensale81.00 10/22/2019 08:18 AMLampeter-Strasburg High School, 10/21/2019, Group 106937, Game 890906, 4:00 PM, Game Fee $81.00, Ruth Rineer 81.00

Total Payments to Officials 10/1/19 through 10/29/19 7,269.50 Processing Fees 155.70

Total Paid from Arbiter Pay Account 7,425.20

Balance in ArbiterPay Account - October 29, 2019 5,682.80

Lampeter-StrasburgSchool DistrictLampeter, PennsylvaniaLancaster County

Financial StatementsYear Ended June 30, 2019

LAMPETER-STRASBURG SCHOOL DISTRICT CONTENTS INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT’S DISCUSSION AND ANALYSIS 3 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements

Statement of Net Position (Deficit) 14

Statement of Activities 15 Fund Financial Statements

Balance Sheet – Governmental Funds 16

Reconciliation of Governmental Funds Balance Sheet to Net Position (Deficit) of Governmental Activities on the Statement of Net Position (Deficit) 17

Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds 18

Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to Change in Net Position (Deficit) of Governmental Activities on the Statement of Activities 19

Statement of Net Position (Deficit) – Proprietary Funds 20

Statement of Revenues, Expenses and Changes in Net Position (Deficit) – Proprietary Funds 21

Statement of Cash Flows – Proprietary Funds 22

Statement of Net Position – Fiduciary Funds 23

Statement of Changes in Net Position – Fiduciary Fund 24 Notes to Financial Statements 25 REQUIRED SUPPLEMENTARY INFORMATION Budgetary Comparison Schedule – General Fund 50

Schedule of the District’s Proportionate Share of the Net Pension Liability - PSERS 51

Schedule of the District’s Pension Plan Contributions - PSERS 52

Schedule of Changes in OPEB Liability – Single Employer Plan 53

Schedule of the District’s Proportionate Share of the Net OPEB Liability - PSERS 54

Schedule of the District’s OPEB Plan Contributions - PSERS 55

LAMPETER-STRASBURG SCHOOL DISTRICT CONTENTS SINGLE AUDIT Schedule of Expenditures of Federal Awards 56

Notes to Schedule of Expenditures of Federal Awards 58

Summary Schedule of Prior Audit Findings 59 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 60

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 62

Schedule of Findings and Questioned Costs 64

INDEPENDENT AUDITOR'S REPORT Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lampeter-Strasburg School District, Lampeter, Pennsylvania as of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise Lampeter-Strasburg School District’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lampeter-Strasburg School District, Lampeter, Pennsylvania as of June 30, 2019, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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Other Matters

Report on Summarized Comparative Information

We have previously audited Lampeter-Strasburg School District's 2018 financial statements, and our report dated October 15, 2018 expressed unmodified opinions on those audited financial statements. In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2018, is consistent, in all material respects, with the audited financial statements from which it has been derived. Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary comparison schedule – General Fund, the schedules of the District’s proportionate share of the net pension liability - PSERS and pension plan contributions - PSERS, schedule of changes in OPEB liability single-employer plan, and the schedules of the District’s proportionate share of the net OPEB liability -PSERS and OPEB plan contributions – PSERS on pages 3 through 13 and 50 through 55 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Lampeter-Strasburg School District’s basic financial statements. The schedule of expenditures of federal awards and certain state grants is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is not a required part of the basic financial statements. The schedule of expenditures of federal awards and certain state grants is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards and certain state grants is fairly stated in all material respects in relation to the basic financial statements as a whole. Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated October 2, 2019, on our consideration of Lampeter-Strasburg School District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Lampeter-Strasburg School District’s internal control over financial reporting and compliance.

Philadelphia, Pennsylvania October 2, 2019

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2019 Management's discussion and analysis ("MD&A") of the financial performance of the Lampeter-Strasburg School District (the "District") provides an overview of the District's financial performance for fiscal year ended June 30, 2019. Readers should also review the basic financial statements and related notes to enhance their understanding of the District's financial performance. DISTRICT PROFILE The District consists of two elementary schools, a middle school and a high school consisting of approximately 3,056 students. The District covers 36.2 square miles southeast of the City of Lancaster and is comprised of the Townships of Strasburg and West Lampeter and the Borough of Strasburg. During 2018-2019, there were 430 employees in the District, consisting of 219 teachers, 13 administrators, including general administration, principals, and supervisors, and 198 support personnel including administrative assistants, maintenance staff, custodial staff, transportation staff, food service staff, technology staff, school monitors and staff nurses. The District is committed to providing, in an accountable partnership with the parents and the community, opportunities for each learner to acquire the knowledge, skills and values to become a responsible, productive citizen. FINANCIAL HIGHLIGHTS ● On a government-wide basis including all governmental activities and the business type activities, the liabilities

and deferred inflows of resources exceeded the assets and deferred outflows of resources of the District resulting in a deficit in total net position at the close of the 2018-2019 fiscal year of $36,284,664. During the 2018-2019 fiscal year, the District had an increase in total net position of $2,022,426. The net position of governmental activities increased by $2,059,454 and the net position of the business-type activities decreased by $37,028.

● The General Fund reported an increase of fund balance of $592,084, bringing the cumulative balance to

$7,810,648 at the conclusion of the 2018-2019 fiscal year. ● At June 30, 2019, the General Fund fund balance includes $58,596 which is considered nonspendable,

$1,300,000 assigned to retirement rate stabilization, $258,000 assigned to technology initiatives, $171,710 assigned for property tax assessment appeals, and an unassigned amount of $6,022,342 or 10.92% of the $55,164,010 General Fund expenditure budget for 2019-2020.

● Total General Fund revenues were $785,281 more than budgeted amounts and total General Fund expenditures

and other financing uses were $311,673 less than budgeted amounts resulting in a net positive variance of $1,096,954.

OVERVIEW OF THE FINANCIAL STATEMENTS The MD&A is intended to serve as an introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. GOVERNMENT-WIDE FINANCIAL STATEMENTS The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2019 The Statement of Net Position (Deficit) presents information on all of the District’s assets and deferred outflows of resources and liabilities and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial condition of the District is improving or deteriorating. To assess the District’s overall health, the reader will need to consider additional nonfinancial factors such as changes in the District’s property tax base and the condition of school buildings and other facilities. The Statement of Activities presents information showing how the District's net position changed during the most recent fiscal year. All changes in net position are reported as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). The government-wide financial statements distinguish the functions of the District that are principally supported by taxes and intergovernmental revenues from other functions that are intended to recover all or a significant portion of their costs through user fees and charges. In the government-wide financial statements, the District's activities are divided into two categories: Governmental Activities

Most of the District's basic services are included here, such as regular and special education, support services, maintenance, transportation and administration. Business-Type Activities

The District charges fees to cover the costs of its food services and after-school child care programs. The government-wide financial statements can be found on Pages 14 and 15 of this report. FUND FINANCIAL STATEMENTS The fund financial statements provide more detailed information about the District's funds. A fund is a group of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the District's funds can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Governmental Funds

Most of the District's activities are included in the governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on short-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the District's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the governmental near-term financing decisions. Both the Balance Sheet – Governmental Funds and Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2019 The District maintains three individual governmental funds. Information is presented separately in the Balance Sheet – Governmental Funds and Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds for each of the funds. The District adopts an annual appropriated budget for its General Fund. A budgetary comparison schedule has been provided for the General Fund to demonstrate compliance with the budget. The governmental fund financial statements can be found on Pages 16 through 19 of this report. Proprietary Funds

The District maintains two types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The Food Service Fund and School Age Child Care Fund are reported as enterprise funds of the proprietary fund type. Internal service funds are used to accumulate and allocate certain costs internally among the District's various functions. The District uses its internal service fund to account for the District's self-funded healthcare program. Because an internal service fund predominantly benefits governmental rather than business-type functions, it has been included within governmental activities in the government-wide financial statements. The proprietary fund financial statements provide separate financial information for its major fund and internal service fund. The proprietary fund financial statements can be found on Pages 20 through 22 of this report. Fiduciary Funds

The District is the trustee, or fiduciary, for assets that belong to others, consisting of scholarship and student activity funds. The District is responsible for ensuring that the assets reported in these funds are used for their intended purpose and by those to whom the assets belong. Fiduciary funds are used to account for resources held for the benefit of parties outside the District. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the District's own programs. The fiduciary fund financial statements can be found on Pages 23 and 24 of this report. Notes to the Financial Statements

The notes to the financial statements provide additional information that is essential to a full understanding of the data provided in the financial statements. The notes to the financial statements can be found on Pages 25 through 49 of this report. Other Information

In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information which consists of the budgetary comparison schedule for the General Fund, schedules of the District’s proportionate share of the net pension liability and pension plan contributions -PSERS, schedule of changes in OPEB liability single-employer plan, and the schedules of the District’s proportionate share of the net OPEB liability and OPEB plan contributions-PSERS. The required supplementary information can be found on Pages 50 through 55 of this report. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted above, net position may serve over time as a useful indicator of the District's financial condition. At the close of the 2018-2019 fiscal year the District's liabilities and deferred inflows of resources assets exceeded assets and deferred outflows of resources by $36,284,664. The following table presents condensed information for the Statement of Net Position (Deficit) of the District at June 30, 2019 and 2018.

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2019 Governmental Business-Type Activities Activities Totals 2019 2018 2019 2018 2019 2018 ASSETS Current assets $ 19,349,827 $ 21,370,837 $ 359,086 $ 422,959 $ 19,708,913 $ 21,793,796 Noncurrent assets 49,314,798 50,546,445 102,227 104,397 49,417,025 50,650,842

Total assets 68,664,625 71,917,282 461,313 527,356 69,125,938 72,444,638

DEFERRED OUTFLOWS Deferred charges – pension 11,343,490 14,379,166 448,080 567,992 11,791,570 14,947,158 Deferred charges – OPEB 819,778 860,484 34,608 36,326 854,386 896,810 Deferred amounts on debt refunding 79,532 133,197 - - 79,532 133,197

Total deferred outflows 12,242,800 15,372,847 482,688 604,318 12,725,488 15,977,165

LIABILITIES Current liabilities 7,178,162 8,439,085 76,449 82,111 7,254,611 8,521,196 Noncurrent liabilities 105,690,175 113,509,458 3,340,619 3,510,764 109,030,794 117,020,222

Total liabilities 112,868,337 121,948,543 3,417,068 3,592,875 116,285,405 125,541,418

DEFERRED INFLOWS Deferred credits – pension 1,595,299 941,589 63,016 37,193 1,658,315 978,782 Deferred credits – OPEB 184,577 200,239 7,793 8,454 192,370 208,693

Total deferred outflows 1,779,876 1,141,828 70,809 45,647 1,850,685 1,187,475

NET POSITION (DEFICIT) Net investment in capital assets 30,329,615 26,327,894 102,227 104,397 30,431,842 26,432,291 Restricted 3,197,997 4,132,958 - - 3,197,997 4,132,958 Unrestricted (deficit) (67,268,400) (66,261,094) (2,646,103) (2,611,245) (69,914,503) (68,872,339)

Total net position (deficit) $ (33,740,788) $ (35,800,242) $ (2,543,876) $ (2,506,848) $ (36,284,664) $ (38,307,090) The District's total assets as of June 30, 2019 were $69,125,938 of which $15,358,380 or 22.22%, consisted of cash and investments and $49,417,025 or 71.49%, consisted of the District's net investment in capital assets. The District's total liabilities as of June 30, 2019 were $116,285,405 of which $19,064,715 or 16.39% consisted of general obligation debt used to acquire and construct capital assets and $80,504,000 or 69.23%, consisted of the actuarially determined net pension liability. The District had a deficit in unrestricted net position of $69,914,503 at June 30, 2019. The District’s unrestricted net position decreased by $1,042,164 during 2018-2019 primarily due to the results of current year operations and the change in the District’s actuarially determined net pension liability and related deferred outflows and inflows. A portion of the District's net position reflects its restricted net position which totaled $3,197,997 as of June 30, 2019. Most of the District's restricted net position is related to amounts restricted for capital expenditures. A small portion, $13,853, is restricted for student activities at the elementary schools. Another portion of the District's net position reflects its investment in capital assets net of accumulated depreciation less any related debt used to acquire those assets that is still outstanding. The District uses these capital assets to provide services to students; consequently, these assets are not available for future spending. Although the District's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. For the year ended June 30, 2019, the District's net investment in capital assets, increased by $3,999,551 because the debt used to acquire the capital assets was being repaid faster than the capital assets were being depreciated and capital assets were acquired with funding sources other than long-term debt.

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2019 The following table presents condensed information for the Statement of Activities of the District for 2019 and 2018: Governmental Business-Type Activities Activities Totals 2019 2018 2019 2018 2019 2018 REVENUES Program revenues Charges for services $ 157,811 $ 190,873 $ 1,299,319 $ 1,261,405 $ 1,457,130 $ 1,452,278 Operating grants and contributions 8,749,597 8,357,941 736,116 714,714 9,485,713 9,072,655 Capital grants and contributions - - - - - -

General revenues Property taxes levied for general purposes 35,894,899 34,908,328 - - 35,894,899 34,908,328 Other taxes levied for general purposes 3,810,964 3,676,340 - - 3,810,964 3,676,340 Grants and entitlements not restricted to specific programs 4,652,159 4,458,606 - - 4,652,159 4,458,606 Investment earnings 518,498 304,610 8,469 529 526,967 305,139 Loss on disposal of capital assets (445) (38,342) - - (445) (38,342)

Total revenues 53,783,483 51,858,356 2,043,904 1,976,648 55,827,387 53,835,004 EXPENSES Instruction 34,527,368 33,678,751 - - 34,527,368 33,678,751 Instructional student support services 3,755,993 3,526,657 - - 3,755,993 3,526,657 Administrative and financial support services 5,750,007 5,421,231 - - 5,750,007 5,421,231 Operation and maintenance of plant services 4,090,643 3,964,524 - - 4,090,643 3,964,524 Pupil transportation 1,765,443 1,590,475 - - 1,765,443 1,590,475 Student activities 1,273,134 1,160,359 - - 1,273,134 1,160,359 Community services 6,000 6,000 - - 6,000 6,000 Interest and amortization expense related to non-current liabilities 537,846 503,561 - - 537,846 503,561 Food service - - 1,579,800 1,585,837 1,579,800 1,585,837 Child care - - 518,727 489,915 518,727 489,915

Total expenses 51,706,434 49,851,558 2,098,527 2,075,752 53,804,961 51,927,310 Change in net position (deficit) before transfers 2,077,049 2,006,798 (54,623) (99,104) 2,022,426 1,907,694

Transfers (17,595) (16,351) 17,595 16,351 - -

CHANGE IN NET POSITION (DEFICIT) $ 2,059,454 $ 1,990,447 $ (37,028) $ (82,753) $ 2,022,426 $ 1,907,694 During 2018-2019, the District’s net position increased by $2,022,426 in part due to savings in salaries, medical and other benefit costs, and increased revenue. Future pension contributions, state-mandated programs and negotiated contracts have a potential to offset these gains in future fiscal years. Management of the District continues to aggressively implement cost efficiencies and revenue-generating strategies to combat these factors. In the governmental activities, the District's assessed property tax base drives the majority of the revenue generated. A significant portion of the District's property tax base is in the form of residential housing. Although the District is primarily a residential community, the District also has a property tax base derived from commercial facilities.

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2019 The Statement of Activities provides detail that focuses on how the District finances its services. The Statement of Activities compares the costs of the District functions and programs with the resources those functions and programs generate themselves in the form of program revenues. As demonstrated by the following graph, all of the District's governmental activities are not self-supporting.

- 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000

Interest & Amort. Exp…

Student Activities

Pupil Transportation

Operation & Maint of…

Admin & Financial…

Instructional Student…

Instruction

Program Revenues

Expenses

2018-2019 Expenses and Program Revenue - Governmental Activities

To the degree that the District's functions or programs cost more than they raise, the Statement of Activities shows how the District chose to finance the difference through general revenues. The following chart shows that the District relies on tax revenues to finance its governmental activities.

Taxes 73.83%Operating Grants & Contributions

16.27%

Charges for Services 0.29%

Grants & Entitlements Not Restricted 8.65%

Investment Earnings 0.96%

2018-2019 Revenues by Sources - Governmental Activities

GOVERNMENTAL FUNDS The governmental fund financial statements provide detailed information of the District's major funds. Some funds are required to be established by State statute while other funds are established by the District to manage monies restricted for a specific purpose. As of June 30, 2019, the District's governmental funds reported a combined fund balance of $11,008,645 which is a decrease of $342,877 from the prior year. The following table summarizes the District's total governmental fund balances as of June 30, 2019 and 2018 and the total 2019 change in governmental fund balances.

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2019 2019 2018 Change

General Fund $ 7,810,648 $ 7,218,564 $ 592,084 Capital Projects Fund 3,184,144 4,118,706 (934,562) Public Purpose Trust Fund 13,853 14,252 (399)

$11,008,645 $ 11,351,522 $ (342,877) GENERAL FUND The General Fund is the District's primary operating fund. At the conclusion of the 2018-2019 fiscal year, the General Fund fund balance was $7,810,648 representing an increase of $592,084 in relation to the prior year. The increase in the District's General Fund fund balance is due to many factors. The following analysis has been provided to assist the reader in understanding the financial activities of the General Fund during the 2018-2019 fiscal year. The District's reliance upon tax revenues is demonstrated by the graph below that indicates 72.83% of General Fund revenues are derived from local taxes.

Taxes 72.83%

Intergovernmental Revenues 26.06%

Investment Earnings 0.82% Other 0.29%

2018-2019 General Fund Revenues

General Fund Revenues and Other Financing Sources

2019 2018 $ Change % Change

Tax revenues $ 39,060,603 $38,109,345 $ 951,258 2.50 Intergovernmental revenues 13,975,933 13,459,935 515,998 3.83 Investment earnings 440,000 233,083 206,917 88.77 Other 153,345 177,523 (24,178) (13.62)

$ 53,629,881 $51,979,886 $1,649,995 3.17 Net tax revenues increased by $951,258 or 2.50% due to several factors. A millage increase of 1.50% in 2018-2019 coupled with an increase in property assessment and an increase in collections for earned income taxes accounted for a majority of the current year increase in tax revenue. The increase in tax collections indicates an improvement to the economy of our local community. The following table summarizes the changes in the District's tax revenues for 2019 compared to 2018:

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2019 2019 2018 $ Change % Change

Real estate tax $ 34,525,308 $33,680,358 $ 844,950 2.51 Interim tax 215,944 208,767 7,177 3.44 PURTA tax 38,031 37,390 641 1.71 Earned income tax 3,268,461 3,095,198 173,263 5.60 Transfer tax 542,235 580,653 (38,418) (6.62) Delinquent tax 470,624 506,979 (36,355) (7.17) $ 39,060,603 $38,109,345 $ 951,258 2.50 Intergovernmental revenues increased as a direct result of an increase in Basic Education Subsidy and an increase in the state share for retirement expense in 2018-2019 when compared to 2017-2018. As the graph below illustrates, the largest portion of General Fund expenditures are for salaries and benefits. The District is an educational service entity and as such is labor intensive.

Salaries and Wages42.35%

Employee Benefits27.68%

Purchased Services12.31%

Supplies3.31%

Equipment 1.55%

Other 0.09% Debt Service

10.87%

Transfers Out1.84%

2018-2019 General Fund Expenditures and Other Financing Uses

General Fund Expenditures and Other Financing Uses

2019 2018 $ Change % Change

Salaries and wages $ 22,460,157 $ 22,125,444 $ 334,713 1.51 Employee benefits 14,680,619 13,922,793 757,826 5.44 Purchased services 6,526,335 6,638,085 (111,750) (1.68) Supplies and energy 1,757,635 1,247,219 510,416 40.92 Equipment 819,578 606,196 213,382 35.20 Other 51,836 202,070 (150,234) (74.35) Debt service 5,766,637 5,677,693 88,944 1.57 Transfers out 975,000 578,290 396,710 68.60 $ 53,037,797 $ 50,997,790 $ 2,040,007 4.00 Salaries and wages increased by $334,713 or 1.51% in 2018-2019 compared to 2017-2018 as a result of scheduled salary increases within the District's negotiated collective bargaining agreement as well as increases for other staff. Employee benefits increased primarily due to an increase in the required annual retirement contribution to 33.43% from 32.57% which represents a 2.64% increase over the prior year. Health insurance costs also continue to rise. The District is self-insured and received an approximately 9.00% increase in its pseudo-rate for 2019 compared to 2018.

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2019 Transfers out increased due to an additional amount being appropriated by the School Board to the Capital Projects Fund for anticipated future capital needs. CAPITAL PROJECTS FUND The Capital Projects Fund accounts for construction and renovation activity associated with the District's buildings and major equipment purchases. The Capital Projects Fund receives the majority of its revenues from the issuance of general obligation debt and transfers from the General Fund. During 2018-2019, the Capital Projects Fund reported a decrease in fund balance of $934,562 due to capital expenditures in excess of transfers from the General Fund. The remaining fund balance of $3,184,144 as of June 30, 2019 is restricted for future capital expenditures. The transfer of $975,000 from the General Fund to the Capital Projects Fund is based upon future capital improvements that may be recommended as part of the current District-wide Feasibility Study and capital improvement projects as directed by the Board. GENERAL FUND BUDGET INFORMATION Actual revenues were $785,281 more than budgeted amounts and actual expenditures and other financing uses were $311,673 less than budgeted amounts resulting in a net overall positive variance of $1,096,954. Major budgetary highlights for 2018-2019 were as follows: ● Actual local revenues received were $560,651 more than budgeted amounts primarily due to greater than

expected real estate, earned income and real estate transfer taxes, and higher returns on investments than projected.

● Total actual expenditures were under budget by $886,673. This surplus is due to savings in the areas of salaries,

medical insurance, other employee benefits, and special education contracts. ● Other financing sources (uses) were over budget by $575,000 due to an unbudgeted transfer of funds to the

Capital Projects Fund from the 2018-2019 positive variance as noted above. BUSINESS-TYPE ACTIVITIES AND FOOD SERVICE FUND During 2018-2019, the net position of the business-type activities decreased by $37,028. The net position of the Food Service Fund decreased by $28,342 and the net position of the School-Age Child Care Fund decreased by $8,686. As of June 30, 2019, the business-type activities had a deficit in net position of $2,543,876. The Food Service Fund had a decrease in net position of $11,575 and the School-Age Child Care Fund had an increase in net position of $6,093 prior to the recognition of the changes in the net pension and other post-employment benefit liabilities. CAPITAL ASSETS The District's net capital assets for its governmental and business-type activities as of June 30, 2019 amounted to $49,417,025 net of accumulated depreciation. This investment in capital assets includes land and improvements, buildings and improvements and furniture and equipment. The total decrease in the District's net investment in capital assets for the current fiscal year was $1,233,817 or 2.44%. The decrease was the result of current year depreciation expense and loss on disposals in excess of capital additions. Current year depreciation expense and loss on disposals were $2,924,856 and capital expenditures were $1,691,039. Major capital additions for the current fiscal year included the following: ● Playground project $271,763 ● Boiler project $314,557 ● Athletic field project – construction in progress $844,985

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2019 NONCURRENT LIABILITIES At the end of the current fiscal year, the District had total general obligation debt of $19,064,715 consisting of $6,570,000 in bonds payable, $12,446,000 in notes payable, and $48,715 unamortized bond premiums. The entire amount is backed by the full faith and credit of the District. The District's general obligation debt (net of unamortized premium) decreased by $5,287,033 or 21.71% during the fiscal year. State statutes limit the amount of general obligation debt the District may issue up to 225% of its borrowing base capacity which is calculated as the annual arithmetic average of the total revenues for the preceding three fiscal years. The current debt limitation for the District is $116,260,418 which exceeds the District's outstanding general obligation debt as of June 30, 2019. The District maintains an AA rating from Standard and Poor's. The District reports its allocated portion of its defined benefit unfunded benefit obligation related to its participation in the Pennsylvania State Employees’ Retirement System ("PSERS"). The District's allocated portion of the net pension liability is an actuarially determined estimate of the unfunded cost of the pension plan obligation which totaled $80,504,000 as of June 30, 2019. The District's net pension liability decreased by $2,814,000 or 3.38% during the fiscal year. The District reports a liability for its other post-employment benefits ("OPEB") related to its single employer OPEB plan and its participation in the PSERS health insurance premium assistance program. The District’s net OPEB liability is an actuarially determined estimate of the unfunded cost of the total OPEB liability which totaled $6,212,262 as of June 30, 2019. The District’s net OPEB liability decreased by $11,186 or 0.18% during the fiscal year. Other noncurrent liabilities consist of the District's liabilities for capital leases and accrued retirement bonuses, which totaled $3,249,816 as of June 30, 2019. These liabilities increased by $122,790 or 3.93% during the fiscal year. FACTORS BEARING ON THE DISTRICT'S FUTURE While the District continues to be strong financially, there continues to be concerns regarding the economic and political outlook for the state and the local community. As the preceding information shows, the District maintains a healthy investment in capital assets to support and provide comprehensive educational services. The District also considers future implications of current and ongoing financial obligations and prudently manages its financial assets. Strong academic performance is supported by reasonable and competitive per pupil spending. The District adopted a 2019-2020 budget totaling $55,164,010 including a budgeted decrease of $777,380 in General Fund fund balance as of June 30, 2019 and the real estate tax millage was increased by 1.70%. As we have seen throughout the nation, the economic situation is having an effect on the public sector. Challenges face many school districts in Pennsylvania on a number of issues. With the passage of Act 1 of 2006, our District is faced with a cap on the amount of money that can be funded from a property tax increase without voter referendums. This cap is based upon a percentage calculated and provided by the Pennsylvania Department of Education. While some exceptions may apply that would allow for a tax increase in excess of the index, the District will face pressure to keep tax increases at or below the allowable increase for the foreseeable future. In addition, recent legislation has severely hampered the potential benefits of using special exceptions in future years. Another implication of the new law includes earlier budgetary planning cycles. In addition to demonstrating proficiency of the Pennsylvania Core and Academic Standards, our District is faced with additional challenges from the mandates imposed by the Federal government through the reauthorization of the Elementary and Secondary Education Act, or the Every Student Succeeds Act ("ESSA"). ESSA has far-reaching requirements on standardized testing; reporting academic performance; adequate yearly progress goals; teacher qualifications, certifications, and training; disaggregation of student achievement data; the education of English Language Learners and extensive reporting to the community. It will require a continued, and possibly greater, emphasis on investment in curricular materials, staff development, and communication to comply with ESSA’s mandates.

-12-

LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2019 Many school districts face the common problem of escalating costs for employee benefits, particularly the retirement expenses of the Public School Employees’ Retirement System ("PSERS") and, as in the case for our District, self-insured healthcare costs. Both of these costs are set by outside influences and, therefore, are not discretionary costs that can be controlled by District management. Market performance of the invested PSERS funds have resulted in estimated increases that will affect our employer contributions for years to come. While the actual effect of the current market has yet to be determined, higher employer costs in the short term and dramatically higher rates in the future are being planned for by the District through the use of an assigned fund balance integrated with millage increases. This condition will have an alarming effect on school district budgeting across the Commonwealth and has led to significant reductions in programs and services. The portion of funds assigned in the District’s fund balance to be used to contain the projected increases in the employer share of PSERS will not be enough to alleviate the problem, but it will allow the District to prudently plan for any potential changes. The District is fortunate to have anticipated the looming crisis and fortunate to have assigned funds to help lessen the dramatic impact that other school districts may experience. The Commonwealth has attempted to lessen the burden of the Public School Employees’ Retirement System ("PSERS") and reduce benefits for individuals who become new members of PSERS. However, the employer contribution rate for 2019-2020 is 34.29%, which is an increase of 2.57% from the 2018-2019 employer contribution rate of 33.43%. It is estimated that the increase in the employer contribution rate for 2019-2020 will increase the District's retirement expense by approximately $190,000, of which the District's share is $98,000. The employer contribution rate for 2020-2021 is projected at 34.77% and expected to continue to climb to 36.30% in 2023-2024. The costs of medical benefits will continue to have an effect on the District budget, as the District continues to offer a competitive benefits package to employees through the District's self-insured plan. The District continues to implement various strategies to lower the pace of medical inflation Maintaining an appropriate physical environment for learning requires investment in the construction, expansion, and renovation of school facilities. This is a well-planned and ongoing process in our District, accompanied by constant monitoring of enrollment trends and financial implications for the District. In conclusion, the District has committed itself to financial and educational excellence for the future. The District’s systems of budgeting and internal controls are well regarded and consistently followed. Continued diligence in all financial matters will be a key component of continued financial performance well into the future. CONTACTING THE DISTRICT FINANCIAL MANAGEMENT This financial report is designed to provide a general overview of the District's finances for all those with an interest in the District. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Business Manager, Lampeter-Strasburg School District, PO Box 428, Lampeter, PA 17537.

-13-

Governmental Business-type Activities Activities Total

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES

CURRENT ASSETSCash and cash equivalents 2,838,773$ 179,499$ 3,018,272$ Investments 12,081,406 258,702 12,340,108 Taxes receivable 1,058,197 - 1,058,197 Due from other governments 2,774,124 6,975 2,781,099 Internal balances 147,856 (147,856) - Other receivables 218,632 3,606 222,238 Inventories 58,596 58,160 116,756

Total current assets 19,177,584 359,086 19,536,670

NONCURRENT ASSETSCapital assets, net 49,314,798 102,227 49,417,025

Total assets 68,492,382 461,313 68,953,695

DEFERRED OUTFLOWS OF RESOURCESDeferred charges - pension 11,343,490 448,080 11,791,570 Deferred charges - OPEB 819,778 34,608 854,386 Deferred amounts on debt refunding 79,532 - 79,532

Total deferred outflows of resources 12,242,800 482,688 12,725,488

LIABILITIES, DEFERRED INFLOWS OF RESOURCESAND NET POSITION (DEFICIT)

CURRENT LIABILITIESAccounts payable 1,565,629 6,302 1,571,931 Accrued salaries, payroll withholdings and benefits 4,975,075 5,733 4,980,808 Due to other governments 320,406 - 320,406 Accrued interest payable 144,638 - 144,638 Unearned revenue 171 64,414 64,585

Total current liabilities 7,005,919 76,449 7,082,368

NONCURRENT LIABILITIESDue within one year 5,628,175 - 5,628,175 Due in more than one year 100,062,000 3,340,619 103,402,619

Total noncurrent liabilities 105,690,175 3,340,619 109,030,794

Total liabilities 112,696,094 3,417,068 116,113,162

DEFERRED INFLOWS OF RESOURCESDeferred credits - pension 1,595,299 63,016 1,658,315 Deferred credits - OPEB 184,577 7,793 192,370

Total deferred outflows of resources 1,779,876 70,809 1,850,685

NET POSITION (DEFICIT)Net investment in capital assets 30,329,615 102,227 30,431,842 Restricted 3,197,997 - 3,197,997 Unrestricted (deficit) (67,268,400) (2,646,103) (69,914,503)

Total net position (deficit) (33,740,788)$ (2,543,876)$ (36,284,664)$

-14-See accompanying notes

LAMPETER-STRASBURG SCHOOL DISTRICT

STATEMENT OF NET POSITION (DEFICIT)

June 30, 2019

Charges Operating Capitalfor Grants and Grants and Governmental Business-type

Expenses Services Contributions Contributions Activities Activities TotalGOVERNMENTAL ACTIVITIES

Instruction 34,527,368$ 59,338$ 6,066,083$ -$ (28,401,947)$ -$ (28,401,947)$ Instructional student support 3,755,993 - 450,327 - (3,305,666) - (3,305,666) Administrative and financial support services 5,750,007 - 483,038 - (5,266,969) - (5,266,969) Operation and maintenance of plant services 4,090,643 - 397,117 - (3,693,526) - (3,693,526) Pupil transportation 1,765,443 3,248 741,823 - (1,020,372) - (1,020,372) Student activities 1,273,134 95,225 98,723 - (1,079,186) - (1,079,186) Community services 6,000 - - - (6,000) - (6,000) Interest and amortization expense related to noncurrent liabilities 537,846 - 512,486 - (25,360) - (25,360)

Total governmental activities 51,706,434 157,811 8,749,597 - (42,799,026) - (42,799,026)

BUSINESS-TYPE ACTIVITIESFood service 1,579,800 855,358 678,272 - - (46,170) (46,170) Child care 518,727 443,961 57,844 - - (16,922) (16,922)

Total business-type activities 2,098,527 1,299,319 736,116 - - (63,092) (63,092)

Total primary government 53,804,961$ 1,457,130$ 9,485,713$ -$ (42,799,026) (63,092) (42,862,118)

GENERAL REVENUESProperty taxes levied for general purposes 35,894,899 - 35,894,899 Other taxes levied for general purposes 3,810,964 - 3,810,964 Grants and entitlements not restricted to specific programs 4,652,159 - 4,652,159 Investment earnings 518,498 8,469 526,967

Loss on disposal of capital assets (445) - (445) TRANSFERS (17,595) 17,595 -

Total general revenues and transfers 44,858,480 26,064 44,884,544

CHANGE IN NET POSITION (DEFICIT) 2,059,454 (37,028) 2,022,426

NET POSITION (DEFICIT)Beginning of year (35,800,242) (2,506,848) (38,307,090)

End of year (33,740,788)$ (2,543,876)$ (36,284,664)$

-15-

Changes in Net Position (Deficit)

See accompanying notes

Program Revenues


STATEMENT OF ACTIVITIES

Year ended June 30, 2019

Net (Expense) Revenue and

Capital PublicGeneral Projects Purpose Fund Fund Trust Total

Cash and cash equivalents 1,924,986$ 314,990$ 13,853$ 2,253,829$ Investments 8,814,885 1,999,361 - 10,814,246 Taxes receivable, net 1,058,197 - - 1,058,197 Due from other funds 316,669 975,000 - 1,291,669 Due from other governments 2,774,124 - - 2,774,124 Other receivables 75,718 - - 75,718 Inventories 58,596 - - 58,596

Total assets 15,023,175$ 3,289,351$ 13,853$ 18,326,379$

LIABILITIES, DEFERRED INFLOWS OFRESOURCES AND FUND BALANCES

LIABILITIESAccounts payable 234,502$ 105,207$ -$ 339,709$ Due to other funds 1,316,056 - - 1,316,056 Accrued salaries, payroll withholdings

and benefits 4,975,075 - - 4,975,075 Due to other governments 320,406 - - 320,406 Unearned revenue 79,685 - - 79,685

Total liabilities 6,925,724 105,207 - 7,030,931

DEFERRED INFLOWS OF RESOURCESUnavailable revenues - property and

per capita taxes 286,803 - - 286,803

FUND BALANCESNonspendable

Inventories 58,596 - - 58,596 Restricted for

Capital projects - 3,184,144 - 3,184,144 Student organizations - - 13,853 13,853

Assigned toEmployer retirement rate stabilization 1,300,000 - - 1,300,000 Property tax assessment appeals 171,710 - - 171,710 Technology initiatives 258,000 - - 258,000

Unassigned 6,022,342 - - 6,022,342 Total fund balances 7,810,648 3,184,144 13,853 11,008,645

Total liabilities, deferred inflows ofresources and fund balances 15,023,175$ 3,289,351$ 13,853$ 18,326,379$


BALANCE SHEET - GOVERNMENTAL FUNDS

June 30, 2019

-16-

Major Funds


ASSETS

TOTAL GOVERNMENTAL FUND BALANCES 11,008,645$

Amounts reported for governmental activities in the statement of net position (deficit) aredifferent because:

Capital assets used in governmental activities are not financial resources and thereforeare not reported in the governmental funds balance sheet. 49,314,798

Deferred outflows of resources for deferred amounts on debt refunding are currentlyexpended in the governmental funds, whereas they are capitalized and amortized overthe life of the respective debt in the government-wide statement of net position (deficit). 79,532

Deferred outflows of resources and deferred inflows of resources related to pensions andother post-employment benefits are not reported as assets and liabilities in thegovernmental funds balance sheet. 10,383,392

Some of the District's property taxes, per capita taxes and certain other receivables willbe collected after year-end, but are not available soon enough to pay for the currentperiod's expenditures, and therefore are reported as deferred inflows of resources on thegovernmental funds balance sheet. 366,317

The Internal Service Fund is used by management to charge the cost of health insuranceclaims to the General Fund. The assets and liabilities of the District's Internal ServiceFund are included in the governmental activities on the government-wide statement of netposition (deficit). 941,341

Noncurrent liabilities are not due and payable in the current period and therefore are notreported as liabilities in the governmental funds balance sheet. (105,690,175)

Accrued interest payable on long-term liabilities is included in the statement of netposition (deficit), but is excluded from the governmental funds balance sheet until dueand payable. (144,638)

NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES (33,740,788)$

See accompanying notes-17-

GOVERNMENTAL ACTIVITIES ON THE STATEMENT OF NET POSITION (DEFICIT)


RECONCILIATION OF GOVERNMENTAL FUNDS BALANCE SHEET TO NET POSITION (DEFICIT) OF

June 30, 2019

Capital PublicGeneral Projects Purpose Fund Fund Trust Total

Local sources 39,883,016$ 47,750$ 5,395$ 39,936,161$ State sources 12,675,271 - - 12,675,271 Federal sources 1,071,594 - - 1,071,594

Total revenues 53,629,881 47,750 5,395 53,683,026

EXPENDITURESCurrent

Instruction 30,896,074 - - 30,896,074 Support services 14,286,831 - - 14,286,831 Operation of noninstructional services 1,113,255 - 5,794 1,119,049

Facilities acquisition, construction and improvement services - 1,932,365 - 1,932,365

Debt service 5,766,637 53,562 - 5,820,199 Total expenditures 52,062,797 1,985,927 5,794 54,054,518

EXCESS (DEFICIENCY) OF REVENUESOVER (UNDER) EXPENDITURES 1,567,084 (1,938,177) (399) (371,492)

OTHER FINANCING SOURCES (USES)Proceeds from extended term financing - 46,210 - 46,210 Transfers in - 975,000 - 975,000 Transfers out (975,000) (17,595) - (992,595)

Total other financing sources (uses) (975,000) 1,003,615 - 28,615

NET CHANGE IN FUND BALANCES 592,084 (934,562) (399) (342,877)

FUND BALANCESBeginning of year 7,218,564 4,118,706 14,252 11,351,522

End of year 7,810,648$ 3,184,144$ 13,853$ 11,008,645$


STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -GOVERNMENTAL FUNDS



Major Funds

REVENUES

NET CHANGE IN FUND BALANCES - GOVERNMENTAL FUNDS (342,877)$

Amounts reported for governmental activities in the statement of activitiesare different because:

Capital outlays are reported in governmental funds as expenditures.However, in the statement of activities, the cost of those assets is allocatedover their estimated useful lives and reported as depreciation expense. Thisis the amount by which depreciation expense and the net book value ofdisposed assets exceeded capital outlays in the current period.

Capital outlay expenditures 1,673,444$ Net book value of disposed assets (445) Depreciation expense (2,904,646) (1,231,647)

Because some property and per capita taxes and certain other receivableswill not be collected for several months after the District's fiscal year ends,they are not considered as "available" revenues in the governmental funds.Deferred inflows of resources increased by this amount in the current period.

Deferred inflows of resources June 30, 2018 (296,137) Deferred inflows of resources June 30, 2019 366,317 70,180

The Internal Service Fund is used by management to charge the cost ofhealth insurance claims to the General Fund. The change in net position ofthe Internal Service Fund is reported with the governmental activities. (509,762)

The issuance of long-term debt provides current financial resources togovernmental funds, while the repayment of the principal of long-term debtconsumes the current financial resources of the governmental funds.Neither transaction, however, has any effect on the change in net position ofgovernmental activities. Also, governmental funds report the effect ofpremiums, discounts and similar items when long-term debt is issued,whereas these amounts are deferred and amortized in the statement ofactivities. This amount is the net effect of these differences in the treatmentof long-term debt and related items.

Repayment of bonds and notes payable 5,213,000 Proceeds from extended term financing (46,210) Repayment of extended term financing 26,613 Amortization of premiums and deferred amounts on refunding 20,368 5,213,771

Some expenses reported in the statement of activities do not require the useof current financial resources, and, therefore are not reported asexpenditures on governmental funds.

Current year change in accrued interest payable 22,372 Change in net pension liability and related deferred inflows and outflows (982,318) Current year change in accrued retirement bonuses (1,255,353) Current year change in compensated absences 1,097,260 Change in net OPEB liability and related deferred inflows and outflows (22,172) (1,140,211)

CHANGE IN NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES 2,059,454$



RECONCILIATION OF STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUNDBALANCES OF GOVERNMENTAL FUNDS TO CHANGE IN NET POSITION (DEFICIT) OF


GOVERNMENTAL ACTIVITIES ON THE STATEMENT OF ACTIVITIES

Food School-Age InternalService Child Care Service Fund Fund Total Fund

ASSETS AND DEFERRED OUTFLOWSOF RESOURCES

CURRENT ASSETSCash and cash equivalents 88,352$ 91,147$ 179,499$ 584,944$ Investments - 258,702 258,702 1,267,160 Due from other governments 6,975 - 6,975 - Due from other funds 109,954 58,859 168,813 172,243 Other receivables 1,821 1,785 3,606 142,914 Inventories 58,160 - 58,160 -

Total current assets 265,262 410,493 675,755 2,167,261

NONCURRENT ASSETSCapital assets, net 102,227 - 102,227 -

Total assets 367,489 410,493 777,982 2,167,261

DEFERRED OUTFLOWS OF RESOURCESDeferred charges - pension 311,298 136,782 448,080 - Deferred charges - OPEB 22,494 12,114 34,608 -

Total deferred outflows of resources 333,792 148,896 482,688 -

LIABILITIES, DEFERRED INFLOWS OFRESOURCES AND NET POSITION (DEFICIT)

CURRENT LIABILITIESAccounts payable 4,997$ 1,305$ 6,302$ 1,225,920$ Due to other funds 305,705 10,964 316,669 - Accrued salaries, payroll withholdings

and benefits 5,241 492 5,733 - Unearned revenue 64,414 - 64,414 -

Total current liabilities 380,357 12,761 393,118 1,225,920

NONCURRENT LIABILITIESDue within one year - - - - Due in more than one year 2,316,541 1,024,078 3,340,619 -

Total noncurrent liabilities 2,316,541 1,024,078 3,340,619 - Total liabilities 2,696,898 1,036,839 3,733,737 1,225,920

DEFERRED INFLOWS OF RESOURCESDeferred charges - pension 43,780 19,236 63,016 - Deferred charges - OPEB 5,064 2,729 7,793 -

Total deferred inflows of resources 48,844 21,965 70,809 -

NET POSITION (DEFICIT)Net investment in capital assets 102,227 - 102,227 - Unrestricted (deficit) (2,146,688) (499,415) (2,646,103) 941,341

Total net position (deficit) (2,044,461)$ (499,415)$ (2,543,876)$ 941,341$


STATEMENT OF NET POSITION (DEFICIT) - PROPRIETARY FUNDS

June 30, 2019


Major Funds


Charges for services 855,358$ 443,961$ 1,299,319$ 5,467,364$

OPERATING EXPENSESSalaries 550,781 297,658 848,439 - Employee benefits 315,050 191,085 506,135 6,007,847 Purchased professional and technical services 38,981 - 38,981 - Purchased services - 164 164 - Supplies 655,223 29,820 685,043 - Depreciation 19,765 - 19,765 -

Total operating expenses 1,579,800 518,727 2,098,527 6,007,847

Operating loss (724,442) (74,766) (799,208) (540,483)

NONOPERATING REVENUESEarnings on investments 233 8,236 8,469 30,721 State sources 146,316 57,844 204,160 - Federal sources 531,956 - 531,956 -

Total nonoperating revenues 678,505 66,080 744,585 30,721

CHANGE IN NET POSITION(DEFICIT) BEFORE TRANSFERS (45,937) (8,686) (54,623) (509,762)

TRANSFERS IN 17,595 - 17,595 -

CHANGE IN NET POSITION (DEFICIT) (28,342) (8,686) (37,028) (509,762)

NET POSITION (DEFICIT)Beginning of year (2,016,119) (490,729) (2,506,848) 1,451,103

End of year (2,044,461)$ (499,415)$ (2,543,876)$ 941,341$


STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION (DEFICIT) -PROPRIETARY FUNDS


-21-

Major Funds

OPERATING REVENUES



CASH FLOWS FROM OPERATING ACTIVITIESCash received from charges for services 745,022$ 441,738$ 1,186,760$ -$ Cash received from assessments made to other funds - - - 5,239,230 Cash payments to employees for services (744,311) (544,604) (1,288,915) - Cash payments for insurance claims - - - (5,324,450) Cash payments to supplies for goods and services (596,693) (28,863) (625,556) -

Net cash used for operating activities (595,982) (131,729) (727,711) (85,220)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIESState sources 149,685 57,844 207,529 - Federal sources 494,706 - 494,706 -

Net cash provided by noncapital financing activities 644,391 57,844 702,235 -

CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIESAcquisition of capital assets (17,595) - (17,595) - Transfers in 17,595 - 17,595 -

Net cash used for capital and related financing activities - - - -

CASH FLOWS FROM INVESTING ACTIVITIESEarnings on investments 233 8,236 8,469 30,721 Net purchase of investments - (7,956) (7,956) (29,718)

Net cash provided by investing activities 233 280 513 1,003

Net increase (decrease) in cash 48,642 (73,605) (24,963) (84,217)

CASH Beginning of year 39,710 164,752 204,462 669,161

Ending of year 88,352$ 91,147$ 179,499$ 584,944$

Reconciliation of operating loss to net cash provided by(used for) operating activities:

Operating loss (724,442)$ (74,766)$ (799,208)$ (540,483)$ Adjustments to reconcile operating loss to net cash

provided by (used for) operating activities

Depreciation 19,765 - 19,765 - Donated commodities used 93,316 - 93,316 - (Increase) decrease in

Due from other funds (103,386) (2,654) (106,040) - Other receivables (1,821) 431 (1,390) (228,134) Inventories 7,897 - 7,897 -

Increase (decrease) inAccounts payable (3,702) 1,121 (2,581) 683,397 Due to other funds 134,487 (47,523) 86,964 - Accrued salaries, payroll withholdings and benefits 2,141 (93) 2,048 - Unearned revenue (5,129) - (5,129) - Noncurrent liabilities and deferred charges and credits (15,108) (8,245) (23,353) -

Net cash used for operating activities (595,982)$ (131,729)$ (727,711)$ (85,220)$

SUPPLEMENTAL DISCLOSURENoncash noncapital financing activity

USDA donated commodities 93,316$ -$ 93,316$ -$


STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS



Major Funds

Private-Purpose Agency Trust Funds

ASSETSCash and cash equivalents 208,828$ 125,360$ Other accounts receivable 30 -

Total assets 208,858 125,360

LIABILITIESAccounts payable 8,450 5,593 Due to student groups - 119,767

Total liabilities 8,450 125,360$

NET POSITIONNet position held in trust for scholarships 200,408$



STATEMENT OF NET POSITION - FIDUCIARY FUNDS

June 30, 2019

Private-Purpose

TrustADDITIONS

Gifts and contributions 22,740$ Investment earnings 368

Total additions 23,108

DEDUCTIONSScholarships awarded and fees paid 10,150

CHANGE IN NET POSITION 12,958

NET POSITIONBeginning of year 187,450

End of year 200,408$



STATEMENT OF CHANGES IN NET POSITION - FIDUCIARY FUND


-24-

LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 (1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Lampeter-Strasburg School District (the "District") operates two elementary schools, one middle school and a high school to provide education and related services to the residents in the Townships of Strasburg and West Lampeter and the Borough of Strasburg. The District operates under current standards prescribed by the Pennsylvania Department of Education in accordance with the provisions of the School Laws of Pennsylvania as a school district of the third class. The District operates under a locally elected nine-member board form of government (the "School Board").

The financial statements of the District have been prepared in accordance with generally accepted accounting principles ("GAAP") as applied to governmental units. The Governmental Accounting Standards Board ("GASB") is the authoritative standard-setting body for the establishment of governmental accounting and financial reporting principles. The more significant of these accounting policies are as follows:

Reporting Entity

GASB has established the criteria for determining the activities, organizations and functions of government to be included in the financial statements of the reporting entity. In evaluating the District as a reporting entity, management has addressed all potential component units which may or may not fall within the District's accountability. The criteria used to evaluate component units for possible inclusion as part of the District's reporting entity are financial accountability and the nature and significance of the relationship. The District is considered to be an independent reporting entity and has no component units.

Basis of Presentation

Government-Wide Financial Statements

The statement of net position (deficit) and the statement of activities display information about the District as a whole. These statements distinguish between activities that are governmental and those that are considered business-type activities. These statements include the financial activities of the primary government except for fiduciary funds.

The government-wide financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of timing of the related cash flows. This is the same approach used in the preparation of the proprietary fund financial statements but differs from the manner in which governmental fund financial statements are prepared as further defined below. Therefore, governmental fund financial statements include a reconciliation with brief explanations to better identify the relationship between the government-wide statements and the statements of governmental funds.

The government-wide statement of net position (deficit) presents the financial position of the District which is the difference between assets and deferred outflows of resources and liabilities and deferred inflows of resources and is classified in one of three components. Net investment in capital assets consists of capital assets net of accumulated depreciation and reduced by the outstanding balances of borrowing attributable to acquiring, constructing or improving those assets. The net position of the District is reported as restricted when constraints placed on net position use is either externally imposed by creditors (such as through debt covenants), grantors, contributors or laws or regulations of other governments or imposed by law through constitutional provisions or enabling legislation. Unrestricted net position is the net position that does not meet the definition of "net investment in capital assets" or "restricted net position."

The statement of net position (deficit) includes separate sections for deferred outflows of resources and deferred inflows of resources. Deferred outflows of resources represent a consumption of net position that applies to future periods and will not be recognized as an outflow of resources (expense) until that time. Deferred inflows of resources represent an acquisition of net position that applies to future periods and will not be recognized as an inflow of resources (revenue) until that time.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019

The government-wide statement of activities presents a comparison between expenses and program revenues for each function of the business-type activities of the District and for each governmental function. Expenses are those that are specifically associated with a service or program and are therefore clearly identifiable to a particular function. Program revenues include charges paid by the recipients of the goods or services offered by the programs and grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Revenues which are not classified as program revenues are presented as general revenues. The comparison of program revenues and expenses identifies the extent to which each function is self-financing or draws from the general revenues of the District.

Except for interfund activity and balances between the funds that underlie governmental activities and the funds that underlie business-type activities, which are reported as transfers and internal balances, the effect of interfund activity has been removed from these statements.

Fund Financial Statements

During the school year, the District segregates transactions related to certain District functions or activities in separate funds in order to aid financial management and to demonstrate legal compliance. Fund financial statements report detailed information about the District. The focus of governmental and proprietary fund financial statements is on major funds rather than reporting funds by type. Each major fund is presented in a separate column. Fiduciary fund financial statements are presented by fund type.

Governmental Funds

All governmental funds are accounted for using the modified accrual basis of accounting and the current financial resources measurement focus. Under this basis, revenues are recognized in the accounting period in which they become measurable and available. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable. The District reports the following major governmental funds:

The General Fund is the government's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

The Capital Projects Fund accounts for financial resources restricted, committed or assigned to be used for capital expenditures or for the acquisition, construction of capital facilities, improvements and/or equipment.

Revenue Recognition

In applying the "susceptible to accrual concept" under the modified accrual basis, revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers tax revenue to be available if collected within 60 days of the end of the fiscal period. Deferred inflows of resources are reported in connection with receivables for tax revenues that are not considered to be available to liquidate liabilities of the current period. Revenue from federal, state and other grants designated for payment of specific District expenditures is recognized when the related expenditures are incurred; accordingly, when such funds are received, they are reported as unearned revenues until earned. Other receipts are recorded as revenue when received in cash because they are generally not measurable until actually received.

Expenditure Recognition

The measurement focus of governmental fund accounting is on decreases in net financial resources (expenditures) rather than expenses. Most expenditures are measurable and are recorded when the related fund liability is incurred. However, debt service expenditures, as well as expenditures related to compensated absences, special termination benefits, other post-employment benefits and claims and judgments are recorded only when payment is due. Allocations of costs, such as depreciation and amortization, are not recognized in the governmental funds.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 Proprietary Funds

Like the government-wide financial statements, proprietary funds are accounted for using the economic resources measurement focus and the accrual basis of accounting. These funds account for operations that are primarily financed by user charges. The economic resource focus concerns determining costs as a means of maintaining the capital investment and management control. Revenues are recognized when they are earned and expenses are recognized when they are incurred. Allocations of certain costs, such as depreciation, are recorded in proprietary funds. The District reports the following proprietary funds:

The Food Service Fund accounts for the revenues and costs of providing meals to students during the school year.

The School-Age Child Care Fund accounts for tuition revenue and program expenses for a program designed to provide care for students after school hours.

The Internal Service Fund is used to account for hospitalization costs which are services provided to the District’s employees as benefits.

These funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the proprietary funds' principal ongoing operations. The principal operating revenues of the District's proprietary funds are charges for services. Operating expenses for the District's proprietary funds include payroll, employee benefits, supplies and administrative costs. All revenues or expenses not meeting this definition are reported as nonoperating revenues and expenses.

Fiduciary Funds

Fiduciary funds account for the assets held by the District as a trustee or agent for individuals, private organizations and/or governmental units and are, therefore, not available to support the District's own programs. The District accounts for these assets in a private-purpose trust and agency fund. The private-purpose trust fund accounts for activities in various scholarship accounts, whose sole purpose is to provide annual scholarships to particular students as described by donor stipulations. The agency fund accounts for funds held on behalf of the students in the District. The measurement focus and basis of accounting for the private-purpose trust is the same as for proprietary funds, while the agency fund is custodial in nature (assets equal liabilities) and does not involve measurement of results of operations.

Cash and Cash Equivalents

The District's cash and cash equivalents are considered to be cash on hand, demand deposits and short-term investments with original maturities of three months or less from the date of acquisition.

Investments

Investments are stated at fair value based upon quoted market prices, except for certificates of deposit which are recorded at cost which approximates fair value.

Fair Value Measurements of Assets and Liabilities

GAAP defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a fair value hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are those that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the District. Unobservable inputs reflect the District's assumptions about the inputs market participants would use in pricing the asset or liability based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows:

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Level 1 – Valuations based on quoted prices in active markets for identical assets or liabilities that the District has the ability to access. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these assets and liabilities does not require a significant degree of judgment.

Level 2 – Valuations based on quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly.

Level 3 – Valuations based on inputs that are unobservable, that is, inputs that reflect the District's own assumptions.

Interfund Receivables and Payables

Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/due from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances."

Property Taxes

Taxes are levied on July 1 and are payable in the following periods: July 1 – August 31 - Discount period, 2% of gross levy September 1 – October 31 - Face period November 1 to collection - Penalty period, 10% of gross levy January 1 - Lien date

The County Board of Assessments determines assessed valuations of property and the District bills and collects its own property taxes. The tax on real estate for public school purposes for fiscal 2018-2019 was 16.6440 mills ($16.64 for $1,000 of assessed valuation). The District experiences very small losses from uncollectible property taxes. Property taxes constitute a lien against real property and usually can be collected in full when title transfers. The District has no property taxes receivable greater than 3 years old.

Taxpayers within the District have the option of paying in three installments. These installments have the following due dates:

Installment One - August 31 Installment Two - October 31 Installment Three - December 31

The discount (two percent) is not applicable to installment payments; however, the penalty (10 percent) will be added if second and third installments are paid subsequent to the due dates.

Unearned Revenues

Unearned revenue arises when assets are recognized before revenue recognition criteria have been satisfied.

Prepaid Items and Inventories

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in the government-wide and fund financial statements.

All inventories are valued at the lower of cost (first-in, first-out method) or market.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 Capital Assets

Capital assets, which include property, plant and equipment, are reported in the applicable governmental or business-type activities columns in the government-wide financial statements and the proprietary fund financial statements. Capital assets are defined by the District as assets with an initial individual cost of more than $5,000. Such assets are recorded at historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized.

Major outlays for capital assets and improvements are capitalized as projects are constructed, inclusive of ancillary costs.

Property, plant and equipment (net of salvage value) of the District is depreciated using the straight-line method over the following estimated useful lives: buildings – 40 years; building improvements – 20 years; land improvements – 20 years; furniture, fixtures and equipment – 5-12 years; vehicles – 5-10 years.

Impairment of Long-Lived Assets

The District evaluates prominent events or changes in circumstances affecting capital assets to determine whether impairment of a capital asset has occurred. A capital asset is generally considered impaired if both (a) the decline in service utility of the capital asset is large in magnitude and (b) the event or change in circumstances is outside the normal life cycle of the capital asset. If a capital asset is considered to be impaired, the amount of impairment is measured by the method that most reflects the decline in service utility of the capital asset at the lower of carrying value or fair value for impaired capital assets that will no longer be used by the District. No impairment losses were recognized in the year ended June 30, 2019.

Long-Term Obligations

In the government-wide and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities. Bonds payable are reported net of the applicable bond premium or discount. Bond premiums and discounts are deferred and amortized over the life of the bonds. Deferred amounts on refunding are recorded as a deferred outflow of resources and amortized over the life of the old debt or the life of the new debt, whichever is shorter. All amounts are amortized using the straight-line method.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources and uses. Premiums received and discounts paid on debt issuances are reported as other financing sources and uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures except for refundings paid from proceeds which are reported as other financing costs.

Fund Equity

As prescribed by GASB, governmental funds report fund balance in classifications based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in the fund can be spent. The District reports the following fund balance classifications:

Non-spendable

Non-spendable fund balances are amounts that cannot be spent because they are either (a) not in spendable form – such as inventory or prepaid insurance or (b) legally or contractually required to be maintained intact – such as a trust that must be retained in perpetuity.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 Restricted

Restricted fund balances are restricted when constraints placed on the use of resources are either (a) externally imposed by creditors, grantors, contributors or laws or regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation.

Committed

Committed fund balances are amounts that can only be used for specific purposes determined by a formal action of the District's highest level of decision-making authority, the School Board. Committed amounts cannot be used for any other purpose unless the School Board removes those constraints by taking the same type of formal action (e.g., resolution).

Assigned

Assigned fund balances are amounts that are constrained by the District's intent to be used for specific purposes, but are neither restricted nor committed. Intent is expressed by (a) the Business Manager or (b) an appointed body (e.g., finance committee) or (c) an official to which the District has delegated the authority to assign, modify or rescind amounts to be used for specific purposes. Assigned fund balance includes (a) all remaining amounts that are reported in governmental funds (other than the General Fund) that are not classified as non-spendable, restricted or committed, and (b) amounts in the General Fund that are intended to be used for a specific purpose. Specific amounts that are not restricted or committed in a special revenue fund or the capital projects fund are assigned for purposes in accordance with the nature of their fund type.

Unassigned

Unassigned fund balance is the residual classification for the General Fund. This classification represents General Fund balance that has not been assigned to other funds, and that has not been restricted, committed or assigned to specific purposes within the General Fund.

When both restricted and unrestricted resources are available for use, it is the District's policy to use externally restricted resources first, then unrestricted resources–committed, assigned or unassigned–in order as needed.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Implementation of New Accounting Pronouncements

Effective July 1, 2018, the District adopted the provisions of GASB Statement No. 83 "Certain Asset Retirement Obligations" and GASB Statement No 88 "Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements".

GASB Statement No. 83 addresses accounting and financial reporting for certain asset retirement obligations ("AROs"). An ARO is a legally enforceable liability associated with the retirement of a tangible capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability based on the guidance in GASB Statement No. 83.

The implementation of GASB Statement No. 83 had no impact on the financial statements of the District for the year ended June 30, 2019.

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The objective of GASB Statement No. 88 is to improve the information that is disclosed in the notes to financial statements related to debt, including direct borrowings and direct placements. It also clarifies which liabilities governments should include when disclosing information related to debt. GASB Statement No. 88 defines debt for purposes of disclosure in notes to financial statements as a liability that arises from a contractual obligation to pay cash (or other assets that may be used in lieu of cash) in one or more payments to settle an amount that is fixed at the date the contractual obligation is established.

New Accounting Pronouncements

GASB Statement No. 84, "Fiduciary Activities" will be effective for the District for the year ended June 30, 2020. The objective GASB Statement No. 84 is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. GASB Statement No. 84 establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities.

GASB Statement No. 87, "Leases" will be effective for the District for the year ended June 30, 2021. The objective of GASB Statement No. 87 is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. GASB Statement No. 87 increases the usefulness of financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under GASB Statement No. 87, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about leasing activities.

GASB Statement No. 89, "Accounting for Interest Cost Incurred Before the End of a Construction Period", will be effective for the District for the year ended June 30, 2021. The objectives of GASB Statement No. 89 are (1) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (2) to simplify accounting for interest cost incurred before the end of a construction period. GASB Statement No. 89 establishes accounting required for interest cost incurred before the end of a construction period. Such interest costs include all interest that previously was accounted for in accordance with the requirements of GASB Statement No. 62, "Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements", which are superseded by GASB Statement No. 89. GASB Statement No. 89 requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. GASB Statement No. 89 also reiterates that in financial statements prepared using the current financial resources measurement focus, interest cost incurred before the end of a construction period should be recognized as an expenditure on a basis consistent with government fund accounting principles.

GASB Statement No. 90, "Majority Equity Interests – an amendment of GASB Statements No. 14 and No. 61", will be effective for the District for the year ended June 30, 2020. The primary objects of GASB Statement No. 90 are to improve the consistency and comparability of reporting a government’s majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. It defines a majority equity interest and specifies that a majority equity interest in a legally separate organization should be reported as an investment if a government’s holding of the equity interest meets the definition of an investment. A majority equity interest that meets the definition of an investment should be measured using the equity method, unless it is held by a special-purpose government engaged only in fiduciary activities, a fiduciary fund, or an endowment (including permanent and term endowments) or permanent fund. Those governments and funds should measure the majority equity interest at fair value.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 (2) STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY Budgetary Information

An annual budget is adopted prior to the beginning of each year for the General Fund on a modified accrual basis of accounting. The General Fund is the only fund for which a budget is legally required, although project-length financial plans are adopted for the Capital Projects fund.

The District is required to publish notice by advertisement at least once in a newspaper of general circulation in the municipalities in which it is located, and within 20 days of final action, that the proposed budget has been prepared and is available for public inspection at the administrative offices of the District. Notice that public hearings will be held on the proposed operating budget must be included in the advertisement; such hearings are required to be scheduled at least 10 days prior to when final action on adoption is taken by the School Board.

After the legal adoption of the budget, the School Board is required to file a copy of the budget with the Pennsylvania Department of Education by July 31. Additional copies of the budget also are required to be filed with the House Education Committee and the Senate Education Committee by September 15.

Legal budgetary control is maintained at the sub-function/major object level. The School Board may make transfers of funds appropriated in any particular item of expenditure by legislative action in accordance with Pennsylvania School Code. Management may amend the budget at the sub-function/sub-object level without approval from the School Board. Appropriations lapse at the end of the fiscal period. Budgetary information reflected in the financial statements is presented at or below the level of budgetary control and includes the effect of approved budget amendments.

(3) DEPOSITS AND INVESTMENTS

State statutes authorize the District to invest in U.S. Treasury bills, time or share accounts of institutions insured by the Federal Deposit Insurance Corporation or in certificates of deposit when they are secured by proper bond or collateral, repurchase agreements, state treasurer's investment pools or mutual funds.

Deposits

Custodial Credit Risk

Custodial credit risk is the risk that in the event of a bank failure, the government's deposits may not be returned. At June 30, 2019, the carrying amount of the District's deposits was $6,420,607 and the bank balance was $6,519,863. The District is required by state statute to deposit funds in depositories that are either banks, banking institutions or trust companies located in Commonwealth of Pennsylvania. To the extent that such deposits exceed federal insurance, the depositories must pledge as collateral obligations of the United States, Commonwealth of Pennsylvania or any political subdivision. Under Act 72 of 1971, as amended, the depositories may meet this collateralization requirement by pooling appropriate securities to cover all public funds on deposit. Of the bank balance, $250,000 was covered by federal depository insurance and $3,201,716 was collateralized by the District's depositories in accordance with Act 72. The remaining cash deposits of the District are in the Pennsylvania School District Liquid Asset Fund ("PSDLAF"). Although not registered with the Securities and Exchange Commission and not subject to regulatory oversight, PSDLAF acts like a money market mutual fund in that its objective is to maintain a stable net asset value of $1 per share, is rated by a nationally recognized statistical rating organization and is subject to an independent annual audit. As of June 30, 2019, PSDLAF was rated as AAA by a nationally recognized statistical rating agency.

Investments

As of June 30, 2019, the District had the following investments:

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 Investment Maturities (In Years) Investment Type Fair Value Less than 1 1 – 5 6 – 10 11 – 15

PSDLAF collateralized investment pool $6,390,000 $6,390,000 $ - $ - $ - Government and agency bonds 2,881,961 2,881,961 - - - $9,271,961 $9,271,961 $ - $ - $ -

PSDLAF collateralized investment pool and government and agency bonds were valued using Level 2 inputs. Reconciliation of Investments to the Financial Statements Total investments above $ 9,271,961 Time deposits classified as investments on balance sheet 3,068,147 Total investments per financial statements $ 12,340,108 Custodial Credit Risk

For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral security that are in the possession of an outside party. The District had no investments subject to custodial credit risk as of June 30, 2019.

Interest Rate Risk

The District's investment policy limits investment maturities in accordance with state statutes as a means of managing its exposure to fair value losses arising from increasing interest rates. At June 30, 2019, the District was subject to interest rate risk to the extent interest rate changes impact the District’s investments.

Credit Risk

The District's investment policy limits its investments that are not backed by the "full faith and credit" of the federal and state government to those with the highest credit rating available for such investments issued by a recognized statistical rating organization.

(4) CAPITAL ASSETS

Capital asset activity for the year ended June 30, 2019 was as follows: Beginning Ending Balance Increases Decreases Balance Governmental activities Capital assets not being depreciated Land and improvements $ 6,159,900 $ - $ - $ 6,159,900 Construction in progress 5,011,645 1,578,306 1,043,730 5,546,221 Total capital assets not being depreciated 11,171,545 1,578,306 1,043,730 11,706,121 Capital assets being depreciated Buildings and improvements 83,396,864 - - 83,396,864 Furniture and equipment 2,985,966 1,138,868 123,348 4,001,486 Total capital assets being depreciated 86,382,830 1,138,868 123,348 87,398,350 Less accumulated depreciation for Buildings and improvements (45,145,664) (2,561,985) - (47,707,649) Furniture and equipment (1,862,266) (342,661) (122,903) (2,082,024) Total accumulated depreciation (47,007,930) (2,904,646) (122,903) (49,789,673) Total capital assets being depreciated, net 39,374,900 (1,765,778) 445 37,608,677 Governmental activities, net $ 50,546,445 $ (187,472) $ 1,044,175 $ 49,314,798

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 Business-type activities Capital assets being depreciated Machinery and equipment $ 508,900 $ 17,595 $ - $ 526,495 Less accumulated depreciation Machinery and equipment (404,503) (19,765) - (424,268) Business-type activities, net $ 104,397 $ (2,170) $ - $ 102,227

Depreciation expense was charged to functions/programs of the District as follows: Governmental activities Instruction $ 2,465,210 Administrative and financial support services 140,689 Operation and maintenance of plant services 129,999 Pupil transportation 33,645 Student activities 135,103

Total depreciation expense – governmental activities $ 2,904,646

Business-type activities Food service $ 19,765

As of June 30, 2019, the District had outstanding construction projects to be completed. The amount remaining on the outstanding contracts is approximately $77,961.

(5) INTERNAL RECEIVABLES, PAYABLES AND TRANSFERS

The composition of interfund balances as of June 30, 2019 is as follows: Receivable To Amount Payable From Amount

School-Age Child Care Fund $ 58,859 General Fund $ 58,859 Food Service Fund 109,954 General Fund 109,954 Capital Projects Fund 975,000 General Fund 975,000 Internal Service Fund 172,243 General Fund 172,243 General Fund 10,964 School-Age Child Care Fund 10,964 General Fund 305,705 Food Service Fund 305,705

$ 1,632,725 $ 1,632,725

Interfund balances between funds represent temporary loans recorded at year-end as the result of a final allocation of expenses and state subsidies.

A summary of interfund transfers for the year ended June 30, 2019 is as follows:

Transfers In Amount Transfers Out Amount

Capital Projects Fund $975,000 General Fund $ 975,000 Food Service Fund 17,595 Capital Projects Fund 17,595

$992,595 $ 992,595

Transfers from the General Fund to the Capital Projects Fund represent transfers to subsidize costs associated with the acquisition of capital assets. A transfer was made from the Capital Projects Fund to the Food Service Fund for machinery and equipment.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 (6) NONCURRENT LIABILITIES

The following summarizes the changes in noncurrent liabilities for the year ended June 30, 2019: Amount Balance Balance Due Within July 1, 2018 Increases Decreases June 30, 2019 One Year Governmental activities General obligation debt Bonds payable $ 7,095,000 $ - $ 525,000 $ 6,570,000 $ 540,000 Notes payable 17,134,000 - 4,688,000 12,446,000 5,028,000 Bond premiums 122,748 - 74,033 48,715 30,236 Total general obligation debt 24,351,748 - 5,287,033 19,064,715 5,598,236 Other noncurrent liabilities Capital leases 81,598 46,210 26,613 101,195 29,939 Compensated absences 1,097,260 - 1,097,260 - - Accrued retirement bonuses 1,870,010 1,255,353 - 3,125,363 - OPEB liability 2,659,147 - 59,482 2,599,665 - Net OPEB liability – PSERS 3,297,779 56,610 - 3,354,389 - Net pension liability – PSERS 80,151,916 - 2,707,068 77,444,848 - Total other noncurrent liabilities 89,157,710 1,358,173 3,890,423 86,625,460 29,939 Total governmental activities 113,509,458 1,358,173 9,177,456 105,690,175 5,628,175 Business-type activities Compensated absences 29,641 - 29,641 - - Accrued retirement bonuses 48,517 - 25,258 23,258 - OPEB liability 127,301 1,727 12,431 116,597 - Net OPEB liability – PSERS 139,221 2,390 - 141,611 - Net pension liability – PSERS 3,166,084 - 106,932 3,059,152 - Total business-type activities 3,510,764 4,117 174,262 3,340,618 - Total noncurrent liabilities $ 117,020,222 $ 1,362,290 $ 9,351,718 $ 109,030,793 $ 5,628,175

Non-current liabilities of governmental activities are generally liquidated by the General Fund, while noncurrent liabilities of the business-type activities are liquidated by the Food Service and School-Age Child Care Funds.

(7) GENERAL OBLIGATION DEBT

General obligation debt is a direct obligation of the District for which full faith and credit are pledged and is payable from unrestricted local sources. The District has not pledged any assets as collateral for general obligation debt. General obligation debt was issued to finance capital expenditures or to finance the retirement (refund) of prior general obligation debt.

General obligation debt outstanding as of June 30, 2019 consisted of the following:

Original Interest Issue Final Principal Description Rate(s) Amount Maturity Outstanding

General obligation bonds Series of 2017 2.41% $ 7,555,000 03/01/2027 $ 6,570,000 Total general obligation bonds 6,570,000 General obligation notes Series of 2002 2.01% - 2.64% $ 15,000,000 02/05/2022 3,236,000 Series of 2014 0.50% - 3.00% $ 9,995,000 02/15/2022 9,210,000 Total general obligation notes 12,446,000 Total general obligation debt $ 19,016,000

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Annual debt service requirements to maturity on these obligations are as follows: Principal Interest Total Year ending June 30, Maturities Maturities Maturities

2020 $ 5,568,000 $ 464,455 $ 6,032,455 2021 5,778,000 307,291 6,085,291 2022 4,740,000 176,325 4,916,325 2023 560,000 70,613 630,613 2024 575,000 57,117 632,117 2025-2027 1,795,000 87,121 1,882,121

$ 19,016,000 $ 1,162,922 $ 20,178,922

Interest Rate Management Plan

The General Obligation Notes, Series of 2002, of the District have been issued to the Delaware Valley Regional Finance Authority ("DVRFA"). The DVRFA was formed by certain counties in Southeastern Pennsylvania to provide financing to local government units ("participants") for various projects. DVRFA obtained the funds used to finance these projects by issuing its Local Government Revenue Bonds. In order to reduce the interest costs of participants in its loan program and to enhance their ability to manage their interest rate risks, DVRFA and the participants in its loan program, including the District, have entered into an Interest Rate Management Plan, the provisions of which allow the participants to select fixed or variable rates of interest on their loans. In order to provide this option to participants, DVRFA has entered into interest rate swap agreements with financial institutions. In the event that the swap agreements between DVRFA and the financial institutions are terminated and the value of the swaps to DVRFA at the time of termination is a liability, the participants are required to pay their proportionate share of the liability.

The value of the swap agreements relative to the General Obligation Notes, Series of 2002, at June 30, 2019 was an asset of $461,643. The value of the swap agreements relative to the District's General Obligation Notes, Series of 2002, is not reflected on the District's statement of net position (deficit).

(8) CAPITAL LEASES

The District has entered into long-term lease agreements for vehicles and equipment. These lease agreements qualify as capital leases for accounting purposes and, therefore, have been recorded at the present value of future minimum lease payments as of the inception dates. The future minimum lease payments under the capital leases and the net present value of the future minimum lease payments as of June 30, 2019 are as follows:

Year ending June 30, Principal Interest Total

2020 $ 29,939 $3,877 $ 33,816 2021 31,285 2,532 33,817 2022 25,003 1,254 26,257 2023 12,392 388 12,780 2024 2,576 20 2,596

$ 101,195 $8,071 $109,266 (9) ACCRUED RETIREMENT BONUSES

Upon voluntary retirement, a professional employee with qualifying years of service according to either the collective bargaining agreement or administrator agreement will receive a lump sum retirement bonus. A summary of the amount recorded as a liability for these accrued retirement bonuses is as follows for June 30, 2019:

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 Governmental Business-type Activities Activities

Accrued retirement benefit $ 2,214,419 $ 13,134 Accumulated sick day payout 910,944 10,124

$ 3,125,363 $ 23,258 (10) PENSION PLAN Plan Description

The Pennsylvania Public School Employees’ Retirement System ("PSERS") is a governmental cost-sharing multi-employer defined benefit pension plan that provides retirement benefits to public school employees of the Commonwealth of Pennsylvania. The members eligible to participate in PSERS include all full-time public employees, part-time hourly public school employees who render at least 500 hours of service in the school year, and part-time per diem public school employees who render at least 80 days of service in the school year in any of the reporting entities in Pennsylvania. PSERS issues a publicly available financial report that can be obtained at www.psers.state.pa.us.

Benefits Provided

PSERS provides retirement, disability, and death benefits. Members are eligible for monthly retirement benefits upon reaching (a) age 62 with at least 1 year credited service; (b) age 60 with 30 more years of credited service; or (c) 35 or more years of service regardless of age. Act 120 of 2010 (Act 120) preserves the benefits of existing members and introduced benefit reductions for individuals who become new members on or after July 1, 2011. Act 120 created two membership classes, Membership Class T-E (Class T-E) and Membership Class T-F (Class T-F). To qualify for normal retirement, Class T-E and Class T-F members must work until age 65 with a minimum of 3 years of service or attain a total combination of age and service that is equal to or greater than 92 with a minimum of 35 years of service. Benefits are generally equal to 2.00% or 2.50%, depending upon membership class, of the member's final average salary (as defined in the code) multiplied by the number of years of credited service. For members whose membership started prior to July 1, 2011, after completion of five years of service, a member’s right to the defined benefits is vested and early retirement benefits may be elected. For Class T-E and Class T-F members, the right to benefits is vested after ten years of service.

Participants are eligible for disability retirement benefits after completion of five years of credited service. Such benefits are generally equal to 2.00% or 2.50%, depending upon membership class, of the member's final average salary (as defined in the code) multiplied by the number of years of credited service, but not less than one-third of such salary nor greater than the benefit the member would have had at normal retirement age. Members over normal retirement age may apply for disability benefits.

Death benefits are payable upon the death of an active member who has reached age 62 with at least one year of credited service (age 65 with at least three years of credited service for Class T-E and Class T-F members) or who has at least five years of credited service (ten years for Class T-E and Class T-F members). Such benefits are actuarially equivalent to the benefit that would have been effective if the member had retired on the day before death.

Contributions

Member Contributions

Active members who joined PSERS prior to July 22, 1983, contribute at 5.25% (Membership Class T-C) or at 6.50% (Membership Class T-D) of the member's qualifying compensation.

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Members who joined PSERS on or after July 22, 1983 and who were active or inactive as of July 1, 2001, contribute at 6.25% (Membership Class T-C) or at 7.50% (Membership Class T-D) of the member's qualifying compensation.

Members who joined PSERS after June 30, 2001 and before July 1, 2011, contribute at 7.50% (automatic Membership Class T-D). For all new hires and for members who elected Class T-D membership, the higher contribution rates began with service rendered on or after January 1, 2002.

Members who joined PSERS after June 30, 2011, automatically contribute at the Membership Class T-E rate of 7.50% (base rate) of the member's qualifying compensation. All new hires after June 30, 2011, who elect T-F membership, contribute at 10.30% (base rate) of the member's qualifying compensation. Membership Class T-E and T-F are affected by a "shared risk" provision in Act 120 of 2010 that in future fiscal years could cause Membership Class T-E contribution rate to fluctuate between 7.50% and 9.50% and Membership Class T-F contribution rate to fluctuate between 10.30% and 12.30%.

Employer Contributions

The District's contractually required contribution rate for fiscal year ended June 30, 2019 was 32.60% of covered payroll, actuarially determined as an amount that, when combined with employee contributions, is expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Contributions to the plan from the District were $7,435,753 for the year ended June 30, 2019.

Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and

Deferred Inflows of Resources Related to Pensions

At June 30, 2019, the District reported a liability of $80,504,000 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2018, and the total pension liability used to calculate the net pension liability was determined by rolling forward PSERS' total pension liability as of June 30, 2017 to June 30, 2018. The District's proportion of the net pension liability was calculated utilizing the employer's one-year reported covered payroll as it relates to the total one-year reported covered payroll. At June 30, 2018, the District's proportion was 0.1677 percent, which was a decrease of 0.0010 percent from its proportion measured as of June 30, 2017. As of June 30, 2019, the net pension liability of $77,444,848 is related to the governmental funds and is recorded in the governmental activities in the government-wide statement of net position and the remaining $3,059,152 of the net pension liability is recorded as a liability in the proprietary fund statement of net position, and in the business-type activities in the government-wide statement of net position (deficit).

For the year ended June 30, 2019, the District recognized pension expense of $8,396,000. At June 30, 2019, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows of Resources of Resources

Net difference between projected and actual experience $ 648,045 $1,246,076 Changes in assumptions 1,499,986 - Difference between expected and actual investment earnings 394,559 - Changes in proportions 1,718,000 412,239 Difference between employer contributions and proportionate share of total contributions 95,227 - Contributions subsequent to the measurement date 7,435,753 -

$ 11,791,570 $1,658,315

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$7,435,753 reported as deferred outflows of resources related to pensions resulting from District contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2019. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year ended June 30:

2020 $ 2,471,679 2021 1,387,723 2022 (623,026) 2023 (538,874)

$ 2,697,502 Actuarial Assumptions

The total pension liability as of June 30, 2018 was determined by rolling forward PSERS's total pension liability as the June 30, 2017 actuarial valuation to June 30, 2018 using the following actuarial assumptions, applied to all periods included in the measurement:

● Actuarial cost method – Entry Age Normal – level % of pay ● Investment return – 7.25%, includes inflation at 2.75% ● Salary growth – Effective average of 5.00%, comprised of inflation of 2.75% and 2.25% for real wage

growth and for merit or seniority increases. ● Mortality rates were based on the RP-2014 Mortality Tables for Males and Females, adjusted to reflect

PSERS’ experience and projected using a modified version of the MP-2015 Mortality Improvement Scale.

The long-term expected rate of return on plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns net of plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighing the expected future real rates of return by the target asset allocation percentage and by adding expected inflation.

The plan's policy in regard to the allocation of invested plan assets is established and may be amended by the board. Plan assets are managed with a long-term objective of achieving and maintaining a fully funded status for the benefits provided through the pension.

Long-Term Target Expected Real Asset Class Allocation Rate of Return

Global public equity 20.00 % 5.20% Fixed income 36.00 % 2.20% Commodities 8.00 % 3.20% Absolute return 10.00 % 3.50% Risk parity 10.00 % 3.90% Infrastructure/MLPs 8.00 % 5.20% Real estate 10.00 % 4.20% Alternative investments 15.00 % 6.70% Cash 3.00 % 0.40% Financing (LIBOR) (20.00)% 0.90% 100.00 %

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The above was the Board's adopted asset allocation policy and best estimates of geometric real rates of return for each major asset class as of June 30, 2018.

Discount Rate

The discount rate used to measure the total pension liability was 7.25%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current contribution rate and that contributions from employers will be made at contractually required rates, actuarially determined. Based on those assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on the plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Sensitivity of the District's Proportionate Share of the Net Pension Liability to Changes in the Discount Rate

The following represents the net pension liability, calculated using the discount rate of 7.25%, as well as what the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (6.25%) or 1-percentage point higher (8.25%) that the current rate:

Current Discount 1% Decrease Rate 1% Increase 6.25% 7.25% 8.25% District’s proportionate share of the net pension liability $99,791,000 $ 80,504,000 $64,197,000 Pension Plan Fiduciary Net Position

Detailed information about the PSERS' fiduciary net position is available in PSERS Comprehensive Annual Financial Report which can be found on the system's website at www.psers.state.pa.us.

(11) OTHER POST-EMPLOYMENT BENEFITS

Single-Employer Defined Benefit OPEB Plan

The District's other post-employment benefits ("OPEB") include a single-employer defined benefit plan that provides medical and life insurance benefits to eligible retirees and their dependents. The School Board has the authority to establish and amend benefit provisions. The OPEB Plan does not issue any financial report and is not included in the report of any public employee retirement system or any other entity.

OPEB Plan Membership

Membership in the OPEB plan consisted of the following at July 1, 2017: Active plan members 320 Inactive plan members entitled to but not yet receiving benefits - Inactive plan members or beneficiaries currently receiving benefits 41

Total 361 Funding Policy

The District's contributions are funded on a pay-as-you-go basis. The contribution requirements of retirees are established and may be amended by the School Board.

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OPEB Liability

The District's OPEB liability has been measured as of June 30, 2019. The total OPEB liability was determined by an actuarial valuation as of July 1, 2017, and by rolling forward the liabilities from the July 1, 2017 actuarial valuation through the measurement date. No significant events or changes in assumptions occurred between the valuation date and the fiscal year end. The net OPEB liability is $2,716,262, all of which is unfunded. As of June 30, 2019, the OPEB liability of $2,599,665 is related to the governmental funds and is recorded in the governmental activities in the government-wide statement of net position and the remaining $116,597 of the OPEB liability is recorded as a liability in the proprietary fund statement of net position, and in the business-type activities in the government-wide statement of net position (deficit).

The District's change in its OPEB liability for the year ended June 30, 2019 was as follows:

Balances as of July 1, 2018 $ 2,786,448

Changes for the year: Service cost 29,442 Interest on total OPEB liability 81,321 Benefit payments (180,949)

Net changes (70,186)

Balances as of June 30, 2019 $ 2,716,262 OPEB Expense and Deferred Outflows Related to OPEB

For the year ended June 30, 2019, the District recognized OPEB expense of $196,832. At June 30, 2019, the District had deferred inflows and outflows of resources related to the OPEB plan from the following sources:


Difference between expected and actual experience $ - $ 39,352 Changes in assumptions 553,179 - $ 553,179 $ 39,352

Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year ended June 30:

2020 $ 86,069 2021 86,069 2022 86,069 2023 86,069 2024 86,069 Thereafter 83,482 $ 513,827 Sensitivity of the OPEB Liability to Change in Healthcare Cost Trend Rates

The following presents the OPEB liability for June 30,2019, calculated using current healthcare cost trends as well as what the OPEB liability would be if it health cost trends were 1-percentage point lower or 1-percentage point higher than the current rate:

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 1% Decrease Trend Rate 1% Increase

OPEB liability $2,091,731 $2,716,262 $3,420,330 Sensitivity of the OPEB Liability to Changes in the Discount Rate

The following presents the net OPEB liability of the District calculated using the discount rate of 3.00%, as well as what the OPEB liability would be if it were calculated using the discount rate that is one percentage point lower (2.00%) or 1 percentage point higher (4.00%) than the current rate:

Current Discount 1% Decrease Rate 1% Increase 2.00% 3.00% 4.00%

OPEB Liability $2,944,206 $ 2,716,262 $2,514,967 Actuarial Methods and Significant Assumptions

The OPEB Liability as of June 30, 2019, was determined by rolling forward the OPEB liability as of July 1, 2018 to June 30, 2019 using the following actuarial assumptions, applied to all periods included in the measurement:

● Actuarial cost method - entry age normal. ● Discount rate - 3.00% - 20-year high-grade municipal rate index. ● Salary growth - an annual rate of 2.50%; previously none was assumed. ● Assumed healthcare cost trends – 6.00% in 2018/19 and 5.00% in 2019+. ● Mortality rates were based on the RP-2014 mortality tables for males and females, adjusted to reflect

experience and projected using a modified version of the MP-2016 mortality improvement scale. Cost Sharing Multiple-Employer Defined Benefit OPEB Plan

PSERS provides health insurance premium assistance which, is a governmental cost sharing, multiple-employer OPEB plan for all eligible retirees who qualify and elect to participate. Employer contribution rates for health insurance premium assistance are established to provide reserves in the health insurance account that are sufficient for the payment of health insurance premium assistance benefits for each succeeding year. Effective January 1, 2002 under the provisions of Act 9 of 2001, participating eligible retirees are entitled to receive premium assistance payments equal to the lesser of $100 per month or their out-of- pocket monthly health insurance premium. To receive premium assistance, eligible retirees must obtain their health insurance through either their school employer or the PSERS' health options program. As of June 30, 2018, there were no assumed future benefit increases to participating eligible retirees.

Retirees of PSERS can participate in the health insurance premium assistance program if they satisfy the following criteria:

● Have 24 ½ or more years of service, or ● Are a disability retiree, or ● Have 15 or more years of service and retired after reaching superannuation age, and

● Participate in the PSERS’ health options program or employer-sponsored health insurance program. Benefits Provided

Participating eligible retirees are entitled to receive premium assistance payments equal to the lesser of $100 per month or their out-of-pocket monthly health insurance premium. To receive premium assistance, eligible retirees must obtain their health insurance through either their school employer or the PSERS’ health options program. As of June 30, 2018, there were no assumed future benefit increases to participating eligible retirees.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 Employer Contributions

The District’s contractually required contribution rate for the fiscal year ended June 30, 2019 was 0.83% of covered payroll, actuarially determined as an amount that, when combined with employee contributions, is expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Contributions to the OPEB plan from the District were $189,315 for the year ended June 30, 2019.

OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB

At June 30, 2019, the District reported a liability of $3,496,000 for its proportionate share of the net OPEB liability. The net OPEB liability was measured as of June 30, 2018, and the total OPEB liability used to calculate the net OPEB liability was determined by rolling forward PSERS’ total OPEB liability as of June 30, 2017 to June 30, 2018. The District’s proportion of the net OPEB liability was calculated utilizing the employer’s one-year reported covered payroll as it relates to the total one-year reported covered payroll. At June 30, 2018, the District’s proportion was 0.1677 percent, which was a decrease of 0.0010 percent from its proportion measured as of June 30, 2017. As of June 30, 2019, the OPEB liability of $3,354,389 is related to the governmental funds and is recorded in the governmental activities in the government-wide statement of net position and the remaining $141,611 of the OPEB liability is recorded as a liability in the proprietary fund statement of net position, and in the business-type activities in the government-wide statement of net position (deficit).

For the year ended June 30, 2019, the District recognized negative OPEB expense of $169,000. At June 30, 2019, the District reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:


Changes in assumptions $ 55,278 $ 132,496 Net difference between projected and actual investment earnings 5,900 - Changes in proportions 50,714 18,000 Difference between employer contributions and their proportionate share of total contributions - 2,522 Contributions subsequent to the measurement date 189,315 -

$301,207 $ 153,018

$189,315 reported as deferred outflows of resources related to OPEB resulting from District contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in the year ended June 30, 2019. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year ended June 30:

2020 $ (9,248) 2021 (9,248) 2022 (9,248) 2023 (9,450) 2024 (10,144) Thereafter 6,212

$ (41,126)

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 Actuarial Assumptions

The OPEB liability as of June 30, 2018, was determined by rolling forward the PSERS’ OPEB liability as of June 30, 2017 to June 30, 2018 using the following actuarial assumptions, applied to all periods included in the measurement:

● Actuarial cost method – entry age normal – level % of pay ● Investment return – 2.98% – Standard & Poors 20 year municipal bond rate ● Salary growth – Effective average of 5.00%, comprised of inflation of 2.75% and 2.25% for real wage

growth and for merit or seniority increases. ● Premium assistance reimbursement is capped at $1,200 per year. ● Assumed healthcare cost trends were applied to retirees with less than $1,200 in premium assistance

per year. ● Mortality rates were based on the RP-2014 mortality tables for males and females, adjusted to reflect

PSERS’ experience and projected using a modified version of the MP-2015 mortality improvement scale.

Participation rate:

● Eligible retirees will elect to participate pre age 65 at 50% ● Eligible retirees will elect to participate post age 65 at 70%

The following assumptions were used to determine the contribution rate: ● The results of the actuarial valuation as of June 30, 2016 determined the employer contribution rate for

fiscal year 2018. ● Cost method - amount necessary to assure solvency of premium assistance through the third fiscal year

after the valuation date. ● Asset valuation method: market value. ● Participation rate: 63% of eligible retirees are assumed to elect premium assistance. ● Mortality rates and retirement ages were based on the RP-2000 combined healthy annuitant tables with

age set back 3 for both males and females for healthy annuitants and for dependent beneficiaries. For disabled annuitants, the RP-2000 combined disabled tables with age set back 7 years for males and 3 years for females for disabled annuitants. (A unisex table based on the RP-2000 combined healthy annuitant tables with age set back 3 years for both genders assuming the population consists of 25% males and 75% females is used to determine actuarial equivalent benefits.)

Investments consist primarily of short term assets designed to protect the principal of the OPEB plan assets. The expected rate of return on OPEB plan investments was determined using the OPEB asset allocation policy and best estimates of geometric real rates of return for each asset class.

The OPEB plan’s policy in regard to the allocation of invested plan assets is established and may be amended by the Board. Under the program, as defined in the retirement code employer contribution rates for health insurance premium assistance are established to provide reserves in the health insurance account that are sufficient for the payment of health insurance premium assistance benefits for each succeeding year.

Long-Term Target Expected Real OPEB – Asset Class Allocation Rate of Return

Cash 5.9% 0.03% US Core Fixed Income 92.8% 1.20% Non-US Developed Fixed 1.3% 0.40%

100.00%

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The above was the Board’s adopted asset allocation policy and best estimates of geometric real rates of return for each major asset class as of June 30, 2018.

Discount Rate

The discount rate used to measure the OPEB liability was 2.98%. Under the OPEB plan’s funding policy, contributions are structured for short term funding of health insurance premium assistance. The funding policy sets contribution rates necessary to assure solvency of health insurance premium assistance through the third fiscal year after the actuarial valuation date. The health insurance premium assistance account is funded to establish reserves that are sufficient for the payment of health insurance premium assistance benefits for each succeeding year. Due to the short term funding policy, the OPEB plan’s fiduciary net position was not projected to be sufficient to meet projected future benefit payments, therefore the OPEB plan is considered a "pay-as-you-go" plan. A discount rate of 2.98% which represents the Standard & Poor’s 20-year municipal bond rate at June 30, 2018, was applied to all projected benefit payments to measure the total OPEB liability.

Sensitivity of District’s Proportionate Share of the Net OPEB Liability to Change in Healthcare Cost Trend Rates

Healthcare cost trends were applied to retirees receiving less than $1,200 in annual health insurance premium assistance. As of June 30, 2018, retirees health insurance premium assistance benefits are not subject to future healthcare cost increases. The healthcare insurance premium assistance reimbursement for qualifying retirees is capped at a maximum of $1,200. The actual number of retirees receiving less than the $1,200 per year cap is a small percentage of the total population and has a minimal impact on healthcare cost trends as depicted below.

The following presents the net OPEB liability for June 30, 2018, calculated using current healthcare cost trends as well as what net OPEB liability would be if it health cost trends were 1-percentage point lower or 1-percentage point higher than the current rate:

1% Decrease Trend Rate 1% Increase District’s proportionate share of the net OPEB liability $3,496,000 $ 3,496,000 $ 3,497,000 Sensitivity of the District’s Proportionate Share of the Net OPEB Liability to Changes in the Discount Rate

The following presents the net OPEB liability, calculated using the discount rate of 2.98%, as well as what the net OPEB liability would be if it were calculated using a discount rate that is 1-percentage point lower (1.98%) or 1-percentage-point higher (3.98%) than the current rate:

Current Discount 1% Decrease Rate 1% Increase 1.98% 2.98% 3.98% District’s proportionate share of the net OPEB liability $ 3,976,000 $ 3,496,000 $ 3,098,000 OPEB Plan Fiduciary Net Position

Detailed information about PSERS’ fiduciary net position is available in PSERS Comprehensive Annual Financial Report which can be found on PSERS’s website at www.psers.pa.gov.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 (12) JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATION

Joint Ventures

Lancaster County Career and Technology Center

The District and the other 15 Lancaster County school districts participate in the Lancaster County Career and Technology Center ("LCCTC"). The LCCTC provides vocational-technical training and education to students of the participating school districts. The LCCTC is controlled by a joint board comprised of representative school board members of the participating school districts. District oversight of the LCCTC operations is the responsibility of the joint board. The District’s share of operating costs for the LCCTC fluctuates based on the District’s percentage of enrollment. The District’s share of operating costs for 2018-2019 was $467,339.

Lancaster County Career and Technology Center Authority

The District and the other 15 Lancaster County school districts also participate in a joint venture for the operation of the Lancaster County Career and Technology Center Authority (the "Authority"). The Authority oversees acquiring, holding, constructing, improving and maintaining the LCCTC school buildings and facilities. The Authority is controlled by a joint board comprised of representative school board members of the participating school districts in the Authority. As further described below, the participating school districts have entered into a long-term lease agreement with the Authority to provide rental payments sufficient to retire the Authority’s outstanding debt obligations. The District’s share of rent expense for 2018-2019 was $91,545.

On September 20, 2011, the Authority authorized the issuance of Guaranteed Lease Revenue Bonds, Series of 2011 (the "2011 Revenue Bonds"), in the maximum aggregate principal amount of $43,000,000 to provide funds for the renovations and additions to the Brownstown, Mount Joy and Willow Street campuses of the LCCTC and pay for the costs of issuance. The District and the other 15 Lancaster County school districts have entered into a long-term lease agreement with the Authority stipulating that each school district will pay its proportionate share of the lease rentals in order to retire the 2011 Revenue Bonds based on real estate market values as set forth in the LCCTC organization agreement. The 2011 Revenue Bonds were issued in three different series over three years. The amount of each series was not to exceed $10,000,000 without the participating school districts' approval. The 2011 Revenue Bonds were intended to be repaid over a period not to exceed thirty years, with gross annual debt service not to exceed $1,985,000 and net annual debt service (after reimbursement by the Commonwealth of Pennsylvania) of $1,330,000. On June 29, 2012, the Authority issued the first of three series in the total amount of $9,995,000, which was refinanced in November 2017. On September 20, 2013 the Authority issued the second of three series in the total amount of $9,995,000 which was refinanced in February 2017 and on July 9, 2014, the Authority issued the final of the three series in the total amount of $3,900,000. The District’s lease rental obligations for minimum rental payments related to the issued debt are as follows:

Year ending June 30,

2020 $ 68,868 2021 68,810 2022 68,719 2023 68,817 2024 68,633 2025-2029 344,451 2030-2034 344,194 2035-2037 206,121 $ 1,238,613

Both the LCCTC and the Authority prepare financial statements that are available to the public from their administrative office located at 1730 Hans Herr Drive, P.O. Box 527, Willow Street, PA 17584.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 Jointly Governed Organizations

Lancaster-Lebanon Intermediate Unit

The District and the other Lancaster and Lebanon County school districts are participating members of the Lancaster-Lebanon Intermediate Unit (the "LLIU"). The LLIU is a regional educational service agency, established by the Commonwealth of Pennsylvania, which is governed by a joint committee consisting of School Board members from each participating school district. The School Board of each participating school district must approve the annual program budget for the LLIU but the participating school districts have no ongoing fiduciary interest or responsibility to the LLIU. The LLIU is a self-sustaining organization that provides a broad array of services to the participating school districts which include: curriculum development and instructional improvement; educational planning services; instructional material; continuing professional development; pupil personnel services; management services and federal liaison services. During 2018-2019, the District contracted with the LLIU for special education services which totaled $1,102,800.

Lancaster-Lebanon Joint Authority

The District and the other Lancaster and Lebanon County school district are also participating members of the Lancaster-Lebanon Joint Authority (the "Authority"). The Authority oversees acquiring, holding, constructing, improving and maintaining the buildings and facilities maintained for the participating school districts and the LLIU, which is governed by a joint committee consisting of School Board members from each participating school district. During 2018-2019, the District did not have any financial transactions with the Authority.

Lancaster County Tax Collection Bureau

The District and the other 15 Lancaster County school districts along with Octorara Area School District of Chester County and the municipalities represented by those school districts are participating members of the Lancaster County Tax Collection Bureau (the "Bureau") for the collection of earned income taxes. Each participating school district appoints one member to serve on the joint operating committee and 16 members are appointed by the participating municipalities. The Bureau is a self-sustaining organization in which the participating members have no ongoing fiduciary interest or responsibility. The Bureau’s operating expenditures are deducted from each members earned income tax distributions. During 2018-2019, the District’s portion of operating expenditures for the Bureau totaled $44,655.

(13) OPERATING LEASES Lessee

The District leases office and computer equipment under non-cancelable operating leases expiring at various dates through January 2022. Rent expense for the office and computer equipment including additional operating costs, was $163,688 for 2018-2019.

Future minimum lease payments under these leases are as follows:

Year ending June 30,

2020 $152,206 2021 150,018 2022 64,028

$366,252

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 Lessor

The District entered into an agreement to lease Strasburg Elementary School to a non-profit entity under a non-cancelable lease agreement that expired May 30, 2019, at which point the lease became month to month until either party gives written notice based on the terms of the lease. Rental payments are due monthly from the tenant. Under the terms of the lease agreement, the tenant is responsible for all expenses associated with the building.

(14) CONTINGENCIES AND COMMITMENTS Government Grants and Awards

The District receives federal, state and local funding under a number of programs. Payments made by these sources under contractual agreements are provisional and subject to redetermination based on filing of reports and audits of those reports. Final settlements due from or to these sources are recorded in the year in which the related services are performed. Any adjustments resulting from subsequent examinations are recognized in the year in which the results of such examinations become known. District officials do not expect any significant adjustments as a result of these examinations.

Litigation

The District is a defendant in various matters of litigation and claims. These matters result from the normal course of business. It is not presently possible to determine the ultimate outcome or settlement cost, if any, of these matters.

(15) RISK MANAGEMENT Health Insurance

The District participates in a consortium with the LLIU to provide a self-insurance program for health insurance and related expenses for eligible employees, spouses and dependents. Accordingly, benefit payments plus an administrative charge are made to a third-party administrator, who approves and processes all claims. The District was limited in liability to $140,000 per individual and $6,975,275 in total for self-insurance medical claims for the year ended June 30, 2019.

The District has recorded a liability in the Internal Service Fund for claims incurred through June 30, 2019 which has historically been satisfied within 60 days after June 30. The following table presents the components of the self-insurance medical claims liability and the related changes in the claims liability for the year ended June 30, 2019 and 2018:

2019 2018

Insurance claims liability – beginning of year $ 542,523 $ 278,849 Current year insurance claims and changes in estimates 6,007,847 5,493,436 Insurance claims paid (5,324,450) (5,229,762)

Insurance claims liability – end of year $ 1,225,920 $ 542,523

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2019 Workers’ Compensation

The District, participating member school districts from Pennsylvania and the LLIU participate in the Lancaster-Lebanon Public Schools Workers’ Compensation Fund (the "Fund"), which is a cooperative voluntary trust arrangement. The District and the other participating members pay an annual premium to the Fund for the purpose of seeking prevention or lessening of claims due to injuries of employees of the participating members and pooling workers’ compensation and occupational disease insurance risks, reserves, claims, and losses and providing self-insurance and reinsurance thereof. It is the intent of the participating members of the Fund that the Fund will utilize funds contributed by the participating members, which shall be held in trust by the Fund, to provide self-insurance and reimbursement to the members for their obligations to pay compensation as required under the Workers’ Compensation Act and the Pennsylvania Occupational Disease Act and to purchase excess and aggregate insurance. As of June 30, 2019, the District is not aware of any additional assessments relating to this Fund.

Other Risks

The District is exposed to other risks of loss, including errors and omissions. The District has purchased a commercial insurance policy to safeguard its assets from risk of loss due to errors and omissions. Settlement amounts have not exceeded insurance coverage for the current year or the three prior years.

(16) SUBSEQUENT EVENTS

Management has evaluated subsequent events through October 2, 2019, the date on which the financial statements were available to be issued. No material subsequent events have occurred since June 30, 2019 that required recognition or disclosure in the financial statements.

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REQUIRED SUPPLEMENTARY INFORMATION

Variancewith Final

BudgetPositive

Original Final Actual (Negative)

Local sources 39,322,365$ 39,322,365$ 39,883,016$ 560,651$ State sources 12,566,795 12,566,795 12,675,271 108,476 Federal sources 955,440 955,440 1,071,594 116,154

Total revenues 52,844,600 52,844,600 53,629,881 785,281

EXPENDITURESInstruction

Regular programs 22,923,950 22,923,950 22,309,233 614,717 Special programs 7,636,900 7,636,900 7,423,868 213,032 Vocational programs 718,410 718,410 763,786 (45,376) Other instructional programs 327,390 327,390 399,187 (71,797)

Total instruction 31,606,650 31,606,650 30,896,074 710,576

Support servicesPupil support services 2,119,800 2,119,800 2,127,265 (7,465) Instructional staff services 937,040 937,040 893,310 43,730 Administrative services 3,001,770 3,001,770 2,884,216 117,554 Pupil health 557,770 557,770 526,895 30,875 Business services 545,890 545,890 530,790 15,100 Operation and maintenance of plant services 3,737,400 3,737,400 3,652,619 84,781 Student transportation services 1,707,350 1,707,350 1,721,217 (13,867) Support services - central 1,899,230 1,899,230 1,918,946 (19,716) Other support services 32,990 32,990 31,573 1,417

Total support services 14,539,240 14,539,240 14,286,831 252,409

Operation of non-instructional servicesStudent activities 1,025,400 1,025,400 1,105,505 (80,105) Community services 6,500 6,500 6,000 500 Scholarship and awards 1,750 1,750 1,750 -

Total operation of non-instructional services 1,033,650 1,033,650 1,113,255 (79,605)

Debt service 5,769,930 5,769,930 5,766,637 3,293

Total expenditures 52,949,470 52,949,470 52,062,797 886,673

Excess (deficiencies) of revenuesover (under) expenditures (104,870) (104,870) 1,567,084 1,671,954

OTHER FINANCING SOURCES (USES)Transfers out - - (975,000) (975,000) Budgetary reserve (400,000) (400,000) - 400,000

Total other financing sources (uses) (400,000) (400,000) (975,000) (575,000)

NET CHANGE IN FUND BALANCE (504,870)$ (504,870)$ 592,084 1,096,954$

FUND BALANCEBeginning of year 7,218,564

End of year 7,810,648$

REVENUES

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BUDGETARY COMPARISON SCHEDULE - GENERAL FUND


Budgeted Amounts

2018 2017 2016 2015 2014

District's proportion of the net pension liability 0.1677% 0.1687% 0.1654% 0.1627% 0.1586%

District's proportionate share of the net pension liability 80,504,000$ 83,318,000$ 81,967,000$ 70,474,000$ 62,775,000$ District's covered-employee payroll 22,586,915$ 22,464,381$ 21,422,799$ 20,932,889$ 20,235,000$ District's proportionate share of the net pension liability

as a percentage of its covered-employee payroll 356.42% 370.89% 382.62% 336.67% 310.23%Plan fiduciary net position as a percentage of the total pension liability 54.00% 52.00% 50.00% 54.00% 57.00%

In accordance with GASB Statement No. 68, this schedule has been prepared prospectively. This schedule will accumulate each year until sufficient information to present a ten-year trend is available.


Year ended June 30

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SCHEDULE OF THE DISTRICT'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY - PSERS

Measurement Date

2018 2017 2016 2015 2014

Contractually required contribution 7,116,000$ 6,453,000$ 5,262,000$ 4,201,000$ 3,159,000$ Contributions in relation to the contractually required

contribution 7,131,159$ 6,455,302$ 5,416,000$ 4,289,181$ 3,259,735$

Contribution deficiency (excess) (15,159) (2,302) (154,000) (88,181) (100,735)

District's covered-employee payroll 22,586,915$ 22,464,381$ 21,422,799$ 20,932,889$ 20,235,020$

Contributions as a percentage of covered-employeepayroll 32.00% 29.00% 25.00% 20.00% 16.00%


SCHEDULE OF THE DISTRICT'S PENSION PLAN CONTRIBUTIONS - PSERS

Year ended June 30


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Measurement Date

2019 2018TOTAL OPEB LIABILITY

Service cost 29,442$ 32,599$ Interest on total OPEB liability 81,321 83,391 Changes of assumptions - - Benefit payments (180,949) (185,852)

Net change in total OPEB liability (70,186) (69,862)

Total OPEB liability, beginning 2,786,448 2,856,310

Total OPEB liability, ending 2,716,262$ 2,786,448$

Fiduciary net position as a % of total OPEB liability 0.00% 0.00%

Covered payroll 19,566,848$ 19,566,848$

Net OPEB liability as a % of covered payroll 13.88% 14.24%



SCHEDULE OF CHANGES IN OPEB LIABILITY - SINGLE EMPLOYER PLAN

Year ended June 30

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2018 2017

District's proportion of the net OPEB liability 0.1677% 0.1687%District's proportionate share of the net OPEB liability 3,496,000$ 3,437,000$ District's covered-employee payroll 22,586,915$ 22,464,381$ District's proportionate share of the net OPEB liability

as a percentage of its covered-employee payroll 15.00% 15.00%Plan fiduciary net position as a percentage of the total

net OPEB liability 6.00% 6.00%



SCHEDULE OF THE DISTRICT'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY -PSERS

Year ended June 30

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Measurement Date

2018 2017

Contractually required contribution 187,000$ 187,000$ Contributions in relation to the contractually required contribution 186,480$ 183,490$

Contribution deficiency (excess) 520 3,510

District's covered-employee payroll 22,586,915$ 22,464,381$

Contributions as a percentage of covered-employee payroll 0.83% 0.82%



SCHEDULE OF THE DISTRICT'S OPEB PLAN CONTRIBUTIONS - PSERS

Year ended June 30

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Measurement Date

SINGLE AUDIT

Accrued AccruedPass- (Deferred) (Deferred) Passed

Federal Through Grant Period Total Revenue Revenue ThroughFederal Grantor/Pass-Through Source CFDA Grantor's Beginning/ Grant Received July 1, Revenue June 30, toGrantor/Project Title Code Number Number Ending Dates Amount for Year 2018 Recognized Expenditures 2019 Subrecipients

Passed-Through the PennsylvaniaDepartment of Education

Title I - Improving Basic Programs I 84.010 013-180220 07/12/17 - 09/30/18 369,800$ 72,018$ 47,224$ 24,794$ 24,794$ -$ -$ Title I - Improving Basic Programs I 84.010 013-190220 07/17/18 - 09/30/19 411,256 328,139 - 375,147 375,147 47,008 -

Total CFDA #84.010 400,157 47,224 399,941 399,941 47,008 -

Title II - Improving Teacher Quality I 84.367 020-180220 07/12/17 - 09/30/18 90,576 29,854 27,906 1,948 1,948 - - Title II - Improving Teacher Quality I 84.367 020-190220 07/17/18 - 09/30/19 93,406 74,572 - 93,406 93,406 18,834 -

Total CFDA #84.367 104,426 27,906 95,354 95,354 18,834 -

Title IV - Student Support andAcademic Enrichment I 84.424 144-180220 07/12/17 - 09/30/18 10,000 - (49) 49 49 - -

Title IV - Student Support andAcademic Enrichment I 84.424 144-190220 07/17/18 - 09/30/19 26,688 26,688 - 26,688 26,688 - -

Total CFDA #84.424 26,688 (49) 26,737 26,737 - -

Passed Throughthe Lancaster-Lebanon I.U. #13

I.D.E.A. - Part B, Section 611 I 84.027 062-18-0013 07/01/17 - 09/30/18 456,047 336,865 336,865 - - - - I.D.E.A. - Part B, Section 611 I 84.027 062-19-0013 07/01/18 - 09/30/19 488,766 138,898 - 488,766 488,766 349,868 -

Total CFDA #84.027 475,763 336,865 488,766 488,766 349,868 -

I.D.E.A. - Part B, Section 619 I 84.173 131-19-0013 07/01/18 - 06/30/19 1,611 - - 1,611 1,611 1,611 -

Total U.S. Department of Education 1,007,034 411,946 1,012,409 1,012,409 417,321 -

Continued on next page

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SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


U.S. Department of Education

Accrued AccruedPass- (Deferred) (Deferred) Passed

Federal Through Grant Period Total Revenue Revenue ThroughFederal Grantor/Pass-Through Source CFDA Grantor's Beginning/ Grant Received July 1, Revenue June 30, toGrantor/Project Title Code Number Number Ending Dates Amount for Year 2018 Recognized Expenditures 2019 Subrecipients

U.S. Department of Agriculture

Passed-Through the PennsylvaniaDepartment of Education

Breakfast Program I 10.553 N/A 07/01/17 - 06/30/18 N/A 7,919 7,919 - - - - Breakfast Program I 10.553 N/A 07/01/18 - 06/30/19 N/A 58,943 - 58,943 58,943 - -

Total CFDA #10.553 66,862 7,919 58,943 58,943 - -

National School Lunch Program I 10.555 N/A 07/01/17 - 06/30/18 N/A 48,146 48,146 - - - - National School Lunch Program I 10.555 N/A 07/01/18 - 06/30/19 N/A 379,697 - 379,697 379,697 - -

Passed-Through the PennsylvaniaDepartment of Agriculture

National School Lunch Program I 10.555 N/A 07/01/18 - 06/30/19 N/A 84,108 (40,776) 93,316 93,316 (31,568) -

Total CFDA #10.555 511,951 7,370 473,013 473,013 (31,568) -

Total U.S. Department of Agriculture 578,813 15,289 531,956 531,956 (31,568) -

Total Federal Awards 1,585,847$ 427,235$ 1,544,365$ 1,544,365$ 385,753$ -$

Special Education Cluster (IDEA) (CFDA's #84.027 and #84.173) 475,763$ 336,865$ 490,377$ 490,377$ 351,479$ -$

Child Nutrition Cluster (CFDA's #10.553 and #10.555) 578,813$ 15,289$ 531,956$ 531,956$ (31,568)$ -$

LegendD - Direct FundingI - Indirect FundingCFDA - Catalog of Federal Domestic Assistance

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS June 30, 2019 (1) FEDERAL EXPENDITURES

The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which were active during the fiscal year.

(2) BASIS OF ACCOUNTING

The District uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.

(3) NONMONETARY FEDERAL AWARDS – DONATED FOOD

The Commonwealth of Pennsylvania distributes federal surplus food to institutions (schools, hospitals and prisons) and to the needy. Expenditures reported in the Schedule of Expenditures of Federal Awards and Certain State Grants under CFDA #10.555 USDA Commodities represent federal surplus food consumed by the District during the 2018-2019 fiscal year.

(4) ACCESS PROGRAM

The District participates in the ACCESS Program which is a medical assistance program that reimburses local educational agencies for direct eligible health-related services provided to enrolled special needs students. Reimbursements are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. The amount of ACCESS funding recognized for the year ended June 30, 2019 was $59,185.

(5) INDIRECT COSTS

The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No indirect costs were charged to the District’s Federal awards for the year ended June 30, 2019.

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LAMPETER-STRASBURG SCHOOL DISTRICT SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Year ended June 30, 2019 There were no audit findings for the year ended June 30, 2018.

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INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lampeter-Strasburg School District, Lampeter, Pennsylvania, as of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise Lampeter-Strasburg School District’s basic financial statements, and have issued our report thereon dated October 2, 2019. Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered Lampeter-Strasburg School District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Lampeter-Strasburg School District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Lampeter-Strasburg School District’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters

As part of obtaining reasonable assurance about whether Lampeter-Strasburg School District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.


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INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE

REQUIRED BY THE UNIFORM GUIDANCE Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania Report on Compliance for Each Major Federal Program

We have audited Lampeter-Strasburg School District’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Lampeter-Strasburg School District’s major federal programs for the year ended June 30, 2019. Lampeter-Strasburg School District’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor’s Responsibility

Our responsibility is to express an opinion on compliance for each of Lampeter-Strasburg School District’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Lampeter-Strasburg School District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Lampeter-Strasburg School District’s compliance. Opinion on Each Major Federal Program

In our opinion, Lampeter-Strasburg School District, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2019.

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Report on Internal Control over Compliance

Management of Lampeter-Strasburg School District is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Lampeter-Strasburg School District’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Lampeter-Strasburg School District’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.


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LAMPETER-STRASBURG SCHOOL DISTRICT SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year ended June 30, 2019 SUMMARY OF AUDITOR'S RESULTS 1. The auditor's report expresses an unmodified opinion on whether the financial statements of Lampeter-Strasburg

School District were prepared in accordance with GAAP. 2. No significant deficiencies or material weaknesses relating to the audit of the financial statements of Lampeter-

Strasburg School District are reported in the independent auditor's report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards.

3. No instances of noncompliance material to the financial statements of Lampeter-Strasburg School District, which

would be required to be reported in accordance with Government Auditing Standards, were disclosed during the audit.

4. No significant deficiencies or material weaknesses in internal control over the major federal award programs are

reported in the independent auditor's report on compliance for each major program and on internal control over compliance required by the Uniform Guidance.

5. The auditor's report on compliance for the major federal award programs for Lampeter-Strasburg School District

expresses an unmodified opinion on all major federal programs. 6. There are no audit findings that are required to be reported in accordance with 2 CFR Section 200.516(a). 7. The program tested as a major program was: Special Education Cluster:

I.D.E.A. – Part B, Section 611 – CFDA Number 84.027 I.D.E.A. – Part B, Section 619 – CFDA Number 84.173 8. The threshold used for distinguishing between Type A and B programs was $750,000. 9. The Lampeter-Strasburg School District did qualify as a low-risk auditee. FINDINGS—FINANCIAL STATEMENT AUDIT None FINDINGS AND QUESTIONED COSTS—MAJOR FEDERAL AWARD PROGRAMS AUDIT None

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October 2, 2019 Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Lampeter-Strasburg School District, Lampeter, Pennsylvania (the "District") for the year ended June 30, 2019. Professional standards require that we provide you with the following information related to our audit.

Our Responsibility Under U.S. Generally Accepted Auditing Standards, Government Auditing Standards and the Uniform Guidance

As stated in our engagement letter dated March 22, 2019, our responsibility as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities.

Our responsibility for the supplementary information accompanying the financial statements, as described by professional standards, is to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and to report on whether the supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole.

In planning and performing our audit, we considered the District’s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing opinions on the financial statements and not to provide assurance on the internal control over financial reporting. We also considered internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with the Uniform Guidance.

As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provision of laws, regulations, contracts and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit. Also, in accordance with the Uniform Guidance, we examined, on a test basis, evidence about the District’s compliance with the types of compliance requirements described in the U.S. Office of Management and Budget ("OMB") Compliance Supplement applicable to its major federal program for the purpose of expressing an opinion on the District’s compliance with those requirements. While our audit provides a reasonable basis for our opinion, it does not provide a legal determination on the District’s compliance with those requirements.

Board of School Directors Lampeter-Strasburg School District October 2, 2019 Page Two Significant Audit Findings

Qualitative Aspects of Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2019. We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were depreciation expense and the long-term liabilities recorded for the District’s net pension liability and net other post-employment benefits liability. We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable to the financial statement as a whole.

The disclosures in the financial statements are neutral, consistent and clear.

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements

Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.

Disagreements with Management

For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations

We have requested certain representations from management that are included in the management representation letter dated October 2, 2019.

Board of School Directors Lampeter-Strasburg School District October 2, 2019 Page Three Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the governmental unit’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as District’s auditor. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters

We applied certain limited procedures to required supplementary information ("RSI") that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on supplementary, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use

This information is intended solely for the use of the Board of School Directors and management of the District and is not intended to be and should not be used by anyone other than these specified parties.

Very truly yours, BBD, LLP

COMPANIES Year 1 Year 2 Year 3 Total BID BOND

Form of Proposal

NON-COLLUSION AFFIDAVIT

Addendum # 1

Cauler Containers

Eagle Disposal 46,250.00 47,637.50 49,066.62 142,954.12 X X X X

Econ Refuse

Good's Disposal

Penn WasteRepublic Services / Allied 46,140.00 47,985.60 49,905.00 144,030.60 X X X XWaste Management 47,075.00 48,487.00 49,941.00 145,503.00 X X X X

Recommendation is to award to the lowest resonsible bidder Eagle Disposal of PA, Inc.

Lampeter-Strasburg School DistrictWaste Removal Services

Bids Opened October 28, 2019

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MEMORANDUM OF UNDERSTANDING Between

HARRISBURG AREA COMMUNITY COLLEGE (HACC) And


COLLEGE IN THE HIGH SCHOOL PROGRAM

I. PURPOSE AND SCOPE

The College in the High (CHS) and the Dual Enrollment (DE) programs enable qualified high school students the opportunity to enroll in HACC’s credit course offerings during their high school experience. CHS courses are taught by HACC approved high school instructors during the regular school day. DE Courses are taught by HACC faculty outside of the high school and consist of high school students and traditional HACC college students. CHS and DE courses are offered to high school students at a reduced tuition rate. Tuition, associated fees and costs of textbooks are assumed by the individual student and their parent/guardian.

II. LENGTH OF THE AGREEMENT This agreement will become effective upon the signatures of both parties and will be reviewed by both parties every five years.

III. ROLES AND RESPONSIBILITIES

A. Harrisburg Area Community College (HACC) will:

1. Approve the high school’s CHS instructors, using the standardized HACC process for qualifying adjunct faculty. Instructor credentials will be approved by the respective Department Chair.

2. Approve CHS courses that may be offered in the high school and meet

appropriate curriculum standards. No developmental courses will be offered.

3. Provide a new faculty orientation for new CHS instructors.

4. Coordinate student admissions and placement testing.

a. Students should be admitted to the CHS program in accordance with HACC standard admissions procedures.

b. Provide high school with admissions applications and course enrollment forms.

c. Coordinate application and enrollment deadlines with high schools.

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d. Require students admitted to the CHS program to meet course prerequisites and take placement tests in accordance with HACC’s policy on Placement Testing.

e. Permit students to add/drop/withdrawal from CHS courses in accordance with HACC standard registration policies.

5. Provide enrolled CHS students with a HACC identification number and

information on HACC student policies and services, and with access to college resources and facilities appropriate to the CHS program.

6. Provide the CHS student with access to the myHACC portal to register for

classes, pay tuition, access college email, and check grades as well as other student services.

7. Work with the new CHS instructor on the following items during the term prior to

the term the course is scheduled:

(1) Review HACC requirements of Form 335, including textbook(s). (2) Share course syllabus, assignments, tests, and other relevant course

materials. (3) Work with the CHS instructor to develop a course syllabus,

assignments, and tests based on the requirements in the HACC Form 335, assuring that each course meets HACC academic standards, required textbooks, course outlines, and sequence of topics covered.

(4) Consult with the department chair to ensure that the high school has the supplies and equipment to offer the CHS course.

(5) Assure class rosters are validated and submitted.

8. Communicate with the CHS instructor as necessary during the course, especially during the first year regarding progress, questions, and/or problems.

B. The Lampeter-Strasburg School District will:

1. Identify an Administrative Contact to:

a. Identify qualified teachers and make a recommendation for their approval as CHS instructors.

b. Require CHS instructors teaching the course for the first time to attend the new faculty orientation.

c. Permit HACC personnel access to CHS instructor and the classroom for the purposes of meeting, conferring and observing.

d. Forward all application and course registration materials to HACC in order to meet agreed upon deadlines; including,

(1) Completed and signed applications and course enrollment forms.

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(2) A parent or guardian’s signature is required for students under the age of 18.

e. Encourage CHS students to participate in a HACC New Student Orientation sessions.

f. Ensure that the CHS course is scheduled within the approved start and end dates and within the required number of contact hours.

2. Ensure that approved CHS Instructor will:

a. Prepare materials for on-line application for adjunct qualification

including professional resume, professional certifications, unofficial transcripts, and references.

b. Ensure that academic standards and expectations are the same for all students enrolled in a course, regardless of whether all students in that course have registered for college credit. All students must meet placement requirements via placement testing.

c. Submit a course syllabus before the start of every class to the department chair, academic dean, and faculty secretary.

d. Where required by the high school, assign a correlating grading scale between the high school grading and HACC grading.

e. Discuss progress of course with the appropriate HACC contact as necessary by telephone or email, especially during the first year.

f. Follow HACC’s procedures for grade reporting and for student withdrawal or change of grade.

g. Administer college-approved student evaluation forms to students in the course.

h. Participate in department assessment procedures.

C. Program Administration

1. The Vice President of Academic Affairs shall oversee the entire CHS program.

2. The campus academic dean shall be responsible for developing partnerships with the local secondary schools and be responsible for administration of the program at that campus, including the following details:

a. Complete and sign the Memorandum of Understanding (MOU). b. Assist the selected high school instructor with the on-line application

for adjunct qualification.

3. Academic Guidelines: Quality Assurance

a. Both the CHS instructor and the HACC designee will work together to ensure in their pre-course planning that all the elements of the

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course (syllabus, projects, experiments, papers, readings, exams, etc.) are of college-level quality.

(1) Courses offered shall follow official course outlines provided by

HACC, meet HACC’s academic standards, and meet HACC’s required number of contact hours.

(2) Time frames for courses should be close to HACC’s 14-week term. (3) Where the high school schedule includes class time, in addition to

HACC’s required number of minutes, HACC faculty and administration will establish guidelines for integrating high school curriculum requirements with College curriculum requirements.

(4) Courses in composition, literature, social sciences and humanities will demand a substantial amount of writing and will maintain College standards in the amount and difficulty of reading and writing required.

(5) Courses in mathematics, foreign languages, and the sciences will have a quantitative problem-solving component and/or laboratories as appropriate. High school laboratory facilities must be equipped to meet HACC’s laboratory course requirements, as outlined in the HACC Form 335.

DUAL ENROLLMENT I. ROLES AND RESPONSIBILITES

A. Harrisburg Area Community College (HACC) will: 1. Assign a coordinator(s) to oversee the partnership with the School District

and be responsible for administration of the program at that campus, including the following details: a. Complete and sign the Memorandum of Understanding (MOU). b. Work with School District to coordinate student selection process,

application and course enrollment completion, placement testing, and orientation programs.

2. Approve HACC courses that may be taken by high school students. No developmental courses may be taken.

3. Coordinate student admissions, placement testing, and course enrollment. a. Admit students in accordance with HACC Shared Governance

Policies, as well as any placement requirements for enrolling in a HACC credit course.

b. Provide high school with admissions applications and course enrollment form.

c. Coordinate application and enrollment deadlines with high schools. d. Require students to meet course prerequisites and take placement

tests in accordance with the HACC Shared Governance Policy on Placement Testing.

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e. Permit students to add/drop/withdrawal from courses in accordance with applicable HACC Shared Governance Policies.

4. Provide enrolled students with a HACC ID and information on HACC student policies and services, and with access to college resources and facilities.

5. Provide the DE student with access to the myHACC portal to register for classes, pay tuition, access college email, and check grades as well as other student services.

B. The Lampeter-Strasburg School District will:

1. Identify an Administrative Contact to: a. Ensure that students who apply meet the admission criteria for

HACC. b. Ensure that students who apply meet the high school’s eligibility

requirements. 1. Forward all application and course registration materials to HACC in order to

meet agreed upon deadlines; including, a. Completed and signed applications course enrollment forms and

student transcripts. b. A parent or guardian’s signature is required for students under the

age of 18. SIGNATURES

Lampeter-Strasburg School District

____ / ____ / ____ Signature, Director or Principal Name (Please Print) Date Lampeter-Strasburg High School ____ / ____ / ____ Signature, Superintendent of Record Name (Please Print) Date Lampeter-Strasburg School District Harrisburg Area Community College (HACC) ___ / ____ / ____ Cynthia Doherty Name (Please Print) Date Provost/Vice President, Academic Affairs Harrisburg Area Community College

Policy 5130


STUDENT PARTICIPATION IN EXTRACURRICULAR ACTIVITIES AND INTERSCHOLASTIC ATHLETICS

All students who are regularly enrolled in the Lampeter-Strasburg School District, and all students who reside in the School District and (a) who are enrolled in a charter school, regional charter school or cyber charter school, or (b) who are enrolled in a home education program, may participate in extracurricular activities and interscholastic athletics offered by the School District provided that they meet established try-out and eligibility requirements and maintain the required standards for participation set forth in this policy. Notwithstanding the foregoing, a student enrolled in a charter school may not participate in an extracurricular or interscholastic activity provided by the School District if the charter school provides the same extracurricular or interscholastic activity. Definitions: For the purpose of this policy, extracurricular activities include those programs or activities that are sponsored or approved by the Board and are conducted wholly or partly outside of the regular school day; are marked by student participation in the processes of initiation, planning, organizing and execution; and are equally available to all students who voluntarily elect to participate. Extracurricular activities include, but are not limited to, clubs, musical ensembles, athletics and theatrical productions. For the purpose of this policy, interscholastic athletics include all activities relating to competitive or exhibition sports contests, games or events involving individual students or teams of students when such events occur between schools within this School District or schools outside of this School District. For the purpose of this policy, charter school shall mean an independent public school established and operated under a charter from the Board of School Directors and in which students are enrolled or attend. A charter school must be organized as a public, nonprofit corporation. For the purpose of this policy, regional charter school shall mean an independent public school established and operated under a charter from more than one local board of school directors and in which the students are enrolled and attend. A regional charter school must be organized as a public, nonprofit corporation. For the purpose of this policy, cyber charter school shall mean an independent public school established and operated under a charter from the Pennsylvania Department of Education and in which the school uses technology in order to provide a significant portion of its curriculum and to deliver a significant portion of its instruction to its students through the Internet or other electronic means. A cyber charter school must be organized as a public, nonprofit corporation. For purposes of this policy, home school student shall mean a student who is enrolled in a home education program. For the purpose of this policy, home education program shall mean a program conducted in compliance with Section 1327.1 of the School Code and other applicable law by the parent or guardian or other person having legal custody of the student. For the purpose of this policy, supervisor shall mean the parent or guardian or other person having legal custody of a student enrolled in a home education program who shall be responsible for the provision of home instruction, provided that such person has a high school diploma or its equivalent.

For the purpose of this policy, full school day shall mean being in attendance no later than 30 minutes after the start of the school day and leaving no earlier than 30 minutes prior to the end of the school day. Any student arriving later than 30 minutes after the start of school or leaving more than 30 minutes prior to the end of the school day must submit, in order to participate in extracurricular activities and interscholastic athletics, a late arrival or early dismissal note from a parent with an attached note from a physician. Exceptions to this provision may be granted by the building administration only under exceptional circumstances. Eligibility Requirements: The Board has established the following eligibility requirements for student participation in extracurricular activities and interscholastic athletics: Medical/Physical: 1. Prior to participating in any interscholastic athletic program a student must undergo a physical

evaluation performed by a licensed physician of medical or osteopathic medicine, a certified registered nurse practitioner, a school nurse practitioner, or a certified physician assistant. Before each subsequent athletic season the student must be reevaluated by a licensed physician of medical or osteopathic medicine, a certified registered nurse practitioner, a school nurse practitioner, or a certified physician assistant and deemed satisfactory for athletic participation. a. The physical evaluation for fall athletic programs shall not be performed earlier than June 1. b. The physical evaluation for winter and spring athletic programs shall not be performed earlier

than six weeks prior to the first practice day for each applicable sport. c. The student must submit a Pennsylvania Interscholastic Athletic Association (PIAA) Physician's

Certificate and a Lampeter-Strasburg Sports Screening Form signed by a licensed physician of medical or osteopathic medicine, a certified registered nurse practitioner, a school nurse practitioner, or a certified physician assistant and a parent/guardian prior to participation.

d. If the School District offers physical examinations or medical tests to students enrolled in the

School District, the School District shall permit a student who is enrolled in a charter school, regional charter school, cyber charter school or home education program to access such physical examinations or medical tests. The School District shall publish the dates and times of the physical examinations or medical tests in a publication of general circulation in the School District and/or on its publicly accessible internet Web site.

2. The School District requires that all students participating in interscholastic athletics have either

accident insurance or that the parent(s) and/or guardian(s) assume responsibility for all injuries incurred as a result of their child's participation. The parent(s) and/or guardian(s) must complete and submit the Lampeter-Strasburg Insurance Coverage/Waiver Form to fulfill this requirement.

Academic:

1. Any student with one or more failing grade(s) or incomplete course requirements will be declared

ineligible for one (1) week and will be placed on the ineligibility list. The ineligibility list will be published and distributed by the guidance staff each Friday or on the last day of the week that school is in session. The one (1) week period of ineligibility will be effective from the following Sunday through Saturday.

2. Any student who fails one or more two marking period grades will be ineligible for two (2) weeks. Any

student who fails three or more marking period grades will be ineligible for fifteen (15) school days in accordance with the PIAA By-Laws. If the failure occurs at the conclusion of the first, second, or third

marking periods, the period of ineligibility will begin the first full week following the distribution of report cards. If the failure occurs at the conclusion of the fourth marking period, the period of eligibility will begin the first day of practice during the fall athletic/practice season.

3. Any student who fails one or more semester courses will be ineligible for three (3) weeks. If the failure

occurs at the conclusion of the first semester, the period of ineligibility will begin the first full week following the distribution of report cards. If the failure occurs at the conclusion of the second semester, the period of ineligibility will begin the first day of practice during the fall athletic/practice season.

4. Extracurricular activity and interscholastic athletic participation will be determined by the eligibility

status of the student the day the activity begins. If the student is eligible for an activity, the student may continue participation even if the eligibility status changes to ineligible during the extended time of the activity. Likewise, a student's ineligibility status will not change for an activity that extends into another period, once he or she is ineligible. This requirement applies to situations that take students from school for an extended period of time and would overlap two eligibility-recording periods.

5. A student must obtain a minimum of four (4) credits by the conclusion of the school year to maintain

eligibility status. Students who do not acquire at least four credits will be ineligible for a period of fifteen school days in accordance with Article IX (Curriculum), sections one (1) through four (4), of the PIAA By-Laws. a. A student can regain eligibility status if he/she successfully completes the remediation course

requirements outlined in the student handbook. Attendance: 1. In order to participate in extracurricular activities and interscholastic athletics, a student must be

enrolled in the School District, or must reside in the School District and be enrolled in a charter school, regional charter school, cyber charter school or home education program.

2. A student must be in attendance the full school day on the day of the event or activity (see definition

above). Discipline:

1. Any student suspended from school is ineligible to participate in extracurricular activities and

interscholastic athletics during the period of suspension. He/she may not practice, participate in or attend any school activity or competition, home or away, during the period of suspension.

Any student serving Out-of-School-Suspension may not be on campus for any reason during the

suspension period. Students serving Out-of-School-Suspension may not return to school or be on school property until the morning of their scheduled return (7:15 a.m.).

2. Any student expelled from the School District may neither participate in nor attend any extracurricular

activity or interscholastic athletic events during the period of exclusion. Students Enrolled in Charter Schools, Regional Charter Schools, Cyber Charter Schools and Home Education Programs: 1. Any student enrolled in a charter school, regional charter school, cyber charter school or home

education program is required to meet all of the eligibility requirements set forth in this policy. 2. The charter school, regional charter school or cyber charter school that the student attends, or the

supervisor of the home education program, must provide weekly documentation, in form and

substance as requested by the School District’s superintendent, to verify that the student is eligible in accordance with the requirements of this policy.

a. Documentation must be received by the School District in accordance with the established

timeliness: Academic Notification - By 8:00 a.m. each Friday or the last day of the week that school is in

session. - Immediate notification shall be given if the student withdraws from the charter school,

regional charter school, cyber charter school or home education program. Such notification shall include the reason for the withdrawal and the date of withdrawal.

Attendance Notification - By 8:10 a.m. on the day of the absence. - Immediate notification shall be given if the student's home address changes.

Discipline Notification - By 3:00 p.m. on the day the consequence is levied. Notification must include the assigned dates of the suspension.

- Immediate notification shall be given of any exclusion or expulsion. Such notification must include the offense and specify the period of exclusion.

3. The School District will not be responsible for the transportation of a student who is enrolled in a

charter school, regional charter school, cyber charter school or home education program to and/or from any scheduled practice, meeting, rehearsal or other event which takes place at the school which the student would attend if he/she were enrolled in the School District. A student who is enrolled in a charter school, regional charter school, cyber charter school or home education program and who participates in an extracurricular or interscholastic activity held at the school which the student would attend if he/she were enrolled in the School District and that begins during regular daily school hours shall report directly to the main office or other designated area to sign in. If the extracurricular or interscholastic activity concludes before the main office or designated area has closed, the student must sign out at the same location.

If the extracurricular or interscholastic activity is scheduled to take place at a location other than the

school which the student would attend if he/she were enrolled in the School District, then transportation from the school which the student would attend if he/she were enrolled in the School District to the location of the extracurricular or interscholastic activity will be provided if the same transportation is provided to students who are regularly enrolled in the School District. However, it is the responsibility of the student to timely report to his/her school so that transportation to the extracurricular or interscholastic activity can be provided. It is also the responsibility of the student to ensure that the student has transportation to return home from his/her school after the extracurricular or interscholastic activity is concluded. In no event shall the School District provide transportation to a student who is enrolled in a charter school, regional charter school or cyber charter school that is different from, or in addition to, the transportation provided to students who are in the School District.

4. The School District shall maintain a listing of extracurricular and interscholastic activities provided by

the School District. This listing shall be deemed to be a public record within the meaning of the Pennsylvania Public Records Act.

Approved by Board of School Directors XX/XX/XX Supersedes Policies Approved 05/31/05, 12/05/05, 08/01/11

lampeter, pennsylvania 17537 november 4, 2019 meeting called … · 2019. 11. 6. · the class of...

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