lampeter, pennsylvania 17537 november 6, 2017 … 11 06 public.pdfandrew fink court member dylan...

LAMPETER-STRASBURG SCHOOL DISTRICT Lampeter, Pennsylvania 17537

November 6, 2017

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. Terry L. Sweigart

Academic Committee – Mrs. Patricia M. Pontz, Chairperson

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

Board of Review Committee – Mr. Jeffrey A. Mills, 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 – Mr. Dylan Grau, Mr. Pierson Castor

Superintendent's Report

Old Business

New Business

Opportunity for Public Comment

Adjournment

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November 6, 2017

LAMPETER-STRASBURG HIGH SCHOOL – Dr. Benjamin J. Feeney Ed.D, Principal A. ATHLETICS Fall 2017: Attendance figures and gross income results for four home football games, seven home volleyball

matches, and spirit pass sales are as follows:

Home Games Sport Attendance Income Notes Penn Manor Football 1956 $6,272 Ephrata Football 1349 $4,143 Hall of Fame/MM Block Party Elizabethtown Football 1513 $4,711 Homecoming Cocalico Football 1548 $4,678 Band Buddy Night Cedar Crest Football TBD TBD Senior Night Solanco Volleyball 135 $414 Penn Manor Volleyball 169 $524 Elizabethtown Volleyball 146 $459 LMH Volleyball 145 $437 Ephrata Volleyball 160 $480 Manheim Central Volleyball 1212 $370 Garden Spot Volleyball 192 $591 Senior Night

Spirit Passes 87 $2,725

Total: 8,612 $25,804 B. ASIAN CLUB

The Asian Culture Club provided child care for Title I parent meetings in October. In November, the club and many other students and parents will be going to Philadelphia’s Franklin Institute to enjoy their new Terracotta Warrior exhibit and then spend the afternoon in Chinatown.

C. BAND The fourth season of the Lancaster County Marching Band Coalition was again a great success. Numbers of

participants from many of the bands have increased and the students are having a great time. The Pioneer Marching Band performed their final LCMBC show on Saturday, October 28, 2017, at McCaskey High School. The band will continue to perform at the football games throughout the season. The band also participated in the Strasburg Halloween Parade, homecoming activities, and the annual Band Buddy Night with the Martin Meylin Middle School band.

D. GUIDANCE Guidance had 26 college visits scheduled in October. The PSAT was administered to 200 students on Saturday, October 14, 2017.

Alyssa Cunningham, Nathan Musser, Autumn Peters, Katherine Schultheis, Conner Shelton, and Samantha Tran qualified for the AP Scholar with Distinction Award by earning an average score of at least 3.5 on all AP exams taken and scores of 3.0 or higher on five or more of these exams.

Five students qualified for the AP Scholar with Honor Award by earning an average score of at least 3.25 on all

AP exams taken and scores of 3.0 or higher on four or more of these exams. These students are Colin Anderson, Lillian Murr, Aron Possler, Meredith Vesey, and Alexander Williams.

Eleven L-S students qualified for the AP Scholar Award by completing three or more AP exams with scores of

3.0 or higher. These AP scholars are Delaney Baker, Ashley Crutcher, Emma DiPace, Ryan Fahnestock, Nathanael Ferrari, Taylor Griffin, Justina Keller, Geoffrey McClary, Matthew O’Neil, Simon Shenk, and Mark Wittemann.

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On September 20, 2017, a representative from the Lancaster County Career and Technology Center presented information regarding the 2018-2019 program offerings to the Junior Class. Juniors will have the opportunity to tour programs of interest in late October.

E. HOMECOMING WEEK

Homecoming Week took place October 9 to 14, 2017. Throughout the week, there were several Spirit Week competitions among the four classes. The Junior class had the greatest number of participants in the competitions, and as their reward, they won ice cream sundaes for their class. Thank you to the PTO for their donations of ice cream sundae supplies. Thursday, during school, there was a Homecoming Pep Assembly in the competition gymnasium. During the Pep Assembly, the band played, fall sport teams were introduced, relay races were held among the class officers, the Homecoming Court candidates were introduced, and a basketball contest was held between the students and faculty. A special thank you to the high school cafeteria staff for cooking the hamburgers and hot dogs for this year’s tailgate. At 7:00 p.m., the Senior girls challenged the Junior girls in the annual Powder Puff game. The Senior girls defeated the Junior girls 28-21. During halftime of the Powder Puff game, the King Coronation ceremony took place. The football game took place on Friday. Lampeter-Strasburg football team played against Elizabethtown (score 44-38). During halftime, the Queen Coronation ceremony took place. The Homecoming King Court members were: Steven Greenwood Homecoming King Peyton Denlinger First Runner-up Al Williams Second Runner-up Isaac Beers Court Member Andrew Fink Court Member

Dylan Grau Court Member Cam Niemeyer Court Member

Kris Pirozzi Court Member The Homecoming Queen Court members were: Cheyanne Waller Homecoming Queen Hailey Hildenbrand First Runner-up Hanna Garber Second Runner-up Natalie Ludwig Court Member Madison Stabinger Court Member Emily Bishop Court Member Sydnie Smith Court Member Hannah Dawson Court Member The Class of 2019 sponsored this year’s Homecoming Dance with the 50’s in LA theme. Decorations were organized by the Junior class officers with help from Ms. Emily Neff and Mrs. Christy McCanna. The dance was held on Saturday, October 14, 2017 from 7:00 to 10:00 p.m. in the cafeteria and over 700 students were in attendance.

F. LAMPETER FAIR

There were 11 clubs represented at the 2017 West Lampeter Fair Queen Contest. Senior Megan Mellinger was named Queen and will compete in the State Fair Queen Competition in Harrisburg in January. Senior Greta Bennet was named runner-up. Mrs. Melissa Herr acted as emcee. Each contestant, with her escort and sponsoring club, are listed below:

Club Candidate Escort Student Council Greta Bennett Tyler Shoemaker Pioneer Page Turners Claire Warner David Medlock Model UM Emily Jones Andrew Fink FCS Eryn Donnelly Luke Tordoff Asian Cultures Club Arooba Raja Alexander Williams Varsity Club Kenzie Krebs Peyton Denlinger Future Nurses Club Natalie Ludwig Christian Hoke Interact Samantha Williams Matt Rhoades National Honor Society Emily Bishop Dylan Grau FFA Megan Mellinger Dylan Lechner Thespian Society Cheyanne Waller Brendan Masser

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G. L-S THESPIAN SOCIETY

The Lampeter-Strasburg Thespian Society is presenting The Somewhat True Tale of Robin Hood on November 9, 10, and 11, 2017, at 7:00 p.m. and a matinee performance on November 11 at 2:00 p.m. in the L-S Performing Arts Center. Mrs. Susan Rettew is directing the production. Tickets are $7 for adults and $5 for students/seniors. The Thespian Society respectfully thanks all School Board members, District employees, L-S families, and members of the community for their support of all LSHS students participating in this production.

H. PTO REPRESENTATIVES President: Carole Reed Secretary: Julie Kirchner Treasurer: Michelle Miller Faculty Representatives: Departments will rotate monthly. I. QUIZ BOWL There are currently 16 students participating in Quiz Bowl. There will be six L-L league matches from October 16,

2017, through January 22, 2018. We hope to enter a tournament this year at Manheim Township in December, as well as participate in the playoff tournament in early February. Our fundraiser this spring will be a bus trip to New York City on April 7, 2018, for a “Do-As-You-Please” Day.

J. L-S MODEL UN

The L-S Model UN club co-sponsored a homeroom competition fundraiser with the Interact Club to raise money for the American Red Cross to assist with hurricane disaster relief efforts. The high school was able to raise over $4,000.

The L-S Model UN Club hosted the first Susquehanna Valley Model United Nations conference of the year at L-S on Tuesday, October 10, 2017. Over 325 students from 15 different schools participated in the competition. Greta Bennett and James Fakolt both won awards at the conference. We will be participating in four more conferences this school year.

K. LS NEWS

The last 30 days have been HUGE for LS News. We published 64 articles yielding in 36,277 web page hits. Earlier this month, the site crossed the 462,000 page views since going live in May, 2015. We are excited to break the half million view mark in the next 30 to 60 days. We had six articles all earn over a thousand views each with two earning more than 2,000 each. The LS News Facebook page reached 21,000 people this month capitalizing on our 1,359 followers. Our Instagram account now has 1,075 followers, which made 17,724 impression in the last seven days. Our Twitter account has over 482 followers and made 27,000 impressions on users. Follow us today. LS News home page: www.lsnews.org Facebook: https://www.facebook.com/LSPioneerNews Twitter: https://twitter.com/LSPioneerNews Instagram: https://instagram.com/lspioneernews/

L. VARSITY CLUB

Varsity Club joined with Student Council to run the tailgate party and concession stand at the annual Powder Puff game in celebration of Homecoming Week. Varsity Club and Interact advisors, Mrs. Bobbi Garrett and Mrs. Cathy Lynch have teamed together to head the Chick-fil-A Leader Academy. Over 37 high school students have joined and are being trained by Chick-fil-A and Addo Worldwide videos and activities to promote leadership through action. At the kick-off on October 19, 2017, we began by doing “The Big Thank You”, an opportunity to express gratitude to someone and give them a free chicken sandwich. On October 26, 2017, we began talking about vision and values, as well as planning our “Do Good December” event.

M. INTERACT CLUB

The Interact Club members helped the Lancaster Alzheimer’s Association with their Grand Gala this past month. The students helped sell raffle tickets at their Gala at the Hamilton Ballroom. Some students also helped the Strasburg-Heisler Library with their big Bingo event.

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There were about 20 Interact members who helped with the Pre-school Morning Out “Camping Out” on Saturday, October 28, 2017. The students helped run the themed stations for the participants. The club is getting ready for the holidays by collecting gifts to present to the residents at the local nursing homes.

N. NATIONAL HONOR SOCIETY

In early September, eleventh and twelfth grade students with an unweighted GPA of 3.7 or higher at the end of last semester were sent letters inviting them to apply to be members of the National Honor Society. The Awards and 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 45 juniors and 15 seniors, our largest class of new members, will be inducted on November 14, 2017, at 7:00 p.m. in the Performing Arts Center. New members have already been welcomed with a congratulatory breakfast on October 23, 2017, and current members have been in the planning stages for the ceremony. The members invited Mr. Bronston Sterner, high school Biology and Anatomy/ Physiology teacher to be its guest speaker. NHS was also represented by senior Emily Bishop as its Fair Queen Candidate at the Lampeter Fair in late September.

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 of “Back to School and Ready to Learn.”

Family Consumer Science 8G Lindsey Heacock Technology Education 8L Harmony Smyth German 8K Santino Azzarelli Spanish 6F Trenton Wagner Art 7S Jenna Hoover Health 6A Charlotte Wenner Fitness and Wellness 8G Riley Wissler Physical Education 8I Cassie Meck Physical Education 8S Luka Vranich Music 8I Hollyn Miller Band 6R Luke Smith 7C Gracie Albright, 8I Jack Filius

Pioneer Pride Student of the Month (Positive Behavior) 7L Braden Weese

B. MARTIN MEYLIN MIDDLE SCHOOL FUNDRAISER AND MAGAZINE CAMPAIGN

Students in sixth, seventh, and eighth grades produced a great effort for the 2017-2018 school year. After our turn-in day on October 12, 2017, over $15,000 was generated in various items and magazine sales. Martin Meylin Middle School will net approximately 50 percent of the amount. Profits from this fundraiser will be used for activities, assemblies, field trips, clubs, intramurals, large groups, drama department, and other student-related activities. Nine Martin Meylin Middle School parent volunteers sorted and counted orders on our turn-in day.

C. LIFETOUCH VOUCHERS DONATED BY STAFF

Eighty-four Martin Meylin Middle School staff members donated their picture voucher so that students who might not otherwise be able to purchase a picture packet could be the recipient of a staff donation.

D. TEAM BUILDING ACTIVITIES Sixth Grade Students Map-out the Lampeter Fair: Students in sixth grade at Martin Meylin Middle School walked

to the West Lampeter Fair on Friday, September 29, 2017. This is an annual trip using social studies mapping techniques to map out the Fair grounds. All sixth grade teachers and students attended with organization provided by Mr. Jeremy Messinger, Mr. Konstantine Bournelis, and Mr. Charles Lambert.

Eighth Grade King Team at Black Rock Retreat: On October 17, 2017, the eighth grade KING team embarked on

a low ropes challenge at Black Rock Retreat near Kirkwood, Pennsylvania. The middle school team was led by Mr. Marshall Krebs, team leader and science teacher; Ms. Debra Savoca, ELA teacher; Ms. Lisa Allen, mathematics teacher; and Ms. Joanne Williard, ELA teacher. Black Rock Retreat provides trained guides that

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instruct and facilitate small groups of students through a variety of mental and physical challenges. The KING team has taken on this challenge annually for each of the last four years. A trip such as this one helps students learn to communicate clearly, show courage, expand their comfort zones, understand ways to support and encourage one another, develop trust in their teammates, and work together as a team.

E. SUBSTANCE ABUSE AND AWARENESS ASSEMBLY AND EVENT

On Tuesday, October 24, 2017, Martin Meylin Middle School students attended an assembly by grade level for substance abuse awareness. Students heard from presenters regarding their experience with substance abuse, recovery, and the opioid epidemic that has seen nationwide growth in recent years. The presentation is designed to give students new information and perspectives from individuals who have been close to the current substance abuse issues. Students will have the opportunity to ask questions of the presenters at the end of each session. Presenters will be available during all lunch periods to have small group conversations with students, and school guidance counselors will be available to talk with students throughout the day. The conversations continued on the evening of October 24, 2017, with a community substance abuse awareness event. The event was held in the Martin Meylin Middle School cafeteria beginning at 6:30 p.m. Panelists from the District Attorney’s office, the Lancaster County Drug Taskforce, and Empowering for Life, an addiction treatment and recovery agency, presented valuable information about the current challenges in our local community and engaged with the audience in a question and answer session. Representatives from approximately a dozen agencies were on hand before and after the presentation to speak with attendees and provide information. This event was open to the public.

F. RED RIBBON WEEK The week of October 23 to 27, 2017, was Red Ribbon Week. The theme this year was “Your Future Is Key, So

Stay Drug Free.” Dress up days for the week were:

Monday: Voting for my future 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/mismatched clothing/crazy socks. Thursday: Team up against drugs…wear your favorite team's jersey or shirt. Friday: I am a Jean-ius, I’m drug free…Wear jeans. Signs for classrooms were posted, as well as Mr. Raum posting the message on Schoology for the students. New this year, students received red tickets during homeroom if they participated in the theme for that day. The students wrote their name and section on the tickets, and they were put into a raffle at lunch for students to have the opportunity to win various prizes. They also viewed several short videos promoting a drug free life in one of their classes throughout the week.

G. UPCOMING EVENTS November 6-10: American Education Week and Book Fair (Parent and Book Fair Visitation) November 16: Picture Retake Day December 7-9: Martin Meylin Middle School presents Peter Pan, Jr., at the Lampeter-Strasburg High School

Performing Arts Center at 7:00 p.m.

LAMPETER-STRASBURG ELEMENTARY DIVISION – Dr. William M. Bray and Dr. Jeffrey T. Smecker, Principals A. LIFETOUCH STAFF PHOTOS A total of 112 staff members of the Hans Herr and Lampeter Elementary Schools donated their photo package to

a student on picture day. Students who might not otherwise be able to purchase a packet became the recipient of one because of a staff donation.

B. HANS HERR ELEMENTARY SCHOOL PTO FUNDRAISER Students at Hans Herr Elementary School did a great job helping the PTO exceed its fundraising goal by selling

KidStuff Coupon Books. The funds raised help to support a variety of student activities throughout the school year, such as educational field trips and assemblies. We are greatly appreciative of the partnership we share with parents and the community! Working together helps create a positive learning environment for Hans Herr Elementary School students!

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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 volunteer

firemen from the Strasburg Fire Company. During grade level assemblies, the firemen helped to reinforce the concepts of fire safety with the students. The students had the opportunity to see the special clothing that firefighters wear to keep them safe. The students also inspected a fire truck. As the students walked around the truck, the firemen explained the different parts and equipment on the truck. Our thanks go out to our local firefighters for volunteering their time to this important topic.

D. PARENTS VISIT THE ELEMENTARY SCHOOLS IN OCTOBER Parents of elementary school students visited their children's classrooms during the annual Parent Visitation

Weeks. Lampeter Elementary School held Parent Visitation on October 10, 11, and 12, 2017, and Hans Herr Elementary School hosted parents on October 16, 17, and 18, 2017. During these visits, the parents had an opportunity to see their children working with the classroom teacher and their peers during a typical school day.

PTO volunteers served as hosts at the registration tables in each of the buildings. The parent turn-out on these

days was outstanding. The total number of visitors within each elementary school follows: Lampeter Elementary School: 661 Hans Herr Elementary School: 595 E. ELEMENTARY DIVISION TECHNOLOGY CONFERENCE Teachers at Hans Herr and Lampeter Elementary Schools spent a full day in October learning from one another

about technology integration. Elementary teachers, specialists, IU13 personnel, and administrators facilitated sessions on a wide variety of technology topics. Throughout the day, Hans Herr and Lampeter Elementary School teachers learned how to use technology to better collaborate with students and staff. Additionally, teachers learned how to use technology to better differentiate instruction for students. A big thank you goes out to Elizabeth Toigo for coordinating the day and the following presenters:

Amanda Spealman Kristie Poyer

Denise Calhoun Cindy Baker Melisa Figurelli Christi Henry William Griscom Elizabeth Fluck Beth Hendrix Katherine Stehman Eric Balak Jessica Bledsoe Matthew Hoover Jeffrey Smecker Toni Martindell Kristen Greenwood Kenneth Zimmerman Victoria Grenier Elizabeth Toigo Eva Strawser

Andrew Hoover Melissa Russell INFORMATION TECHNOLOGY DEPARTMENT – Mr. William E. Griscom, Jr., Technology Director A. 1:1 CHROMEBOOK UPDATE

The 1:1 deployment has been very successful across grades five through eight. Both teachers and students are working hard to effectively utilize the technology, while also making sure the devices are taken care of and remain in good working order. The overall damage remains low, and we are optimistic that it will remain that way based on feedback from faculty and staff.

B. MFP EVALUATION

Over the last two months, we have worked on evaluating our copiers and our printer configurations across the District. After discussing options with Conestoga Business Systems, a new fleet of devices has been identified. This new fleet will keep the annual lease payment the same or less while allowing us the flexibility to refresh copiers every four years instead of every five years. Additionally, the new fleet will allow us to reduce our cost per page on both black and white and color copies. Because of the layout and configuration of these devices, the District will reduce its use of laser printers by at least fifteen devices.

C. NEW MOBILE APP

Working with M Street, the company used to develop the District website, we are close to rolling out a new mobile version of the site and a mobile app for both iOS and Android. The mobile versions will allow parents,

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students, and faculty/staff to easily access the most commonly used features of the desktop site. The rollout should occur sometime before the new year. More details will be posted on the District website soon.

D. CLASSROOM MAKEOVER

Nearly all of the classroom furniture has been installed in the nine classrooms that were awarded new innovative furniture through the design your classroom project. Ms. Toigo has worked closely with the teachers to ensure the products have been a good fit and are working as expected. The hope is to follow up with the teachers in January to hear feedback regarding how the furniture has changed the classroom and learning experience. The initial feedback from both the faculty and students has been very positive.

FOR BOARD ACTION PERSONNEL COMMITTEE 1. RECOMMENDATION FOR APPROVAL OF RESIGNATION Recommend the approval of a resignation from Gary H. Schreckengost, social studies teacher, Martin Meylin

Middle School, effective on June 4, 2018, or the last scheduled teacher day of the 2017-2018 school year. 2. RECOMMENDATION FOR APPROVAL OF EMPLOYMENT – SUPPORT Recommend the approval of employment for support or non-permanent positions for the following individuals:

a. Christina M. Alagona, 1:1 personal care assistant, Lampeter-Strasburg High School. Ms. Alagona will be employed as a category C support employee and will be compensated at $11.59 per hour retroactively effective to October 31, 2017.

b. Kristen J. Beiler, swimming assistant, Lampeter Elementary School. Ms. Beiler will be employed as a category E support employee and will be compensated at $12.50 per hour retroactively effective to October 13, 2017.

c. Rachel Z. Jurman, building secretary, Lampeter Elementary School. Ms. Jurman will be employed as a category B support employee and will be compensated at $11.75 per hour retroactively effective to October 30, 2017.

d. Jonas F. Lantz, part-time custodian, Lampeter-Strasburg High School. Mr. Lantz will be employed as a category E support employee and will be compensated at $10.85 per hour retroactively effective to October 24, 2017.

e. Benjamin T. Tuten, mathematics assistant, Hans Herr Elementary School. Mr. Tuten will be employed as a category E support employee and will be compensated at $14 per hour retroactively effective to October 10, 2017.

3. RECOMMENDATION FOR APPROVAL OF CHANGE OF STATUS Recommend the approval of a change of employment status for the following employees:

a. Rebecca R. Lefever, cook manager, Lampeter-Strasburg High School. Ms. Lefever will become a special education teacher assistant at Martin Meylin Middle School, retroactively effective to October 18, 2017. She will remain a category C support employee and will be compensated at $12 per hour in her new position.

b. Pamela K. Rice, assistant cook manager, Lampeter-Strasburg High School. Ms. Rice will temporarily become the acting cook manager at Lampeter-Strasburg High School, retroactively effective to October 18, 2017, until this position is permanently filled. She will remain a category C support employee, and will be compensated at $18.50 in this temporary position.

c. Jennifer L. Zimmerman, cafeteria assistant, Lampeter Elementary School. Ms. Zimmerman will become a kitchen helper at Martin Meylin Middle School, retroactively effective to October 30, 2017. She will remain a category E support employee and will be compensated at $9.63 per hour.

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4. RECOMMENDATION FOR APPROVAL OF LEAVES OF ABSENCE Recommend the approval of leaves of absence for the following employees:

a. Gary H. Schreckengost, social studies teacher, Martin Meylin Middle School, from September 28, 2017, through the end of the 2017-2018 school year.

b. Abbey E. Sidorov, learning support teacher, Lampeter Elementary School, from on or about March 22, 2018, through the end of the 2017-2018 school year.

c. Brittany N. Snyder, first grade teacher, Lampeter Elementary School, from on or about March 28, 2018, to

the end of the 2018-2019 school year. 5. RECOMMENDATION FOR APPROVAL OF SUPPLEMENTAL CONTRACTS Recommend the approval of additions/deletions to supplemental contracts, as follows:

a. Dustin Knarr Lacrosse – Boys – 1st Assistant – 50% of 70% $1,425.62 Deletion b. Steven Stoltzfus Bowling – Varsity $2,276.20 Deletion

6. RECOMMENDATION FOR APPROVAL OF SUBSTITUTES Recommend the approval of substitutes in their respective capacity, as follows: Certified Capoferri, Sarah W. Elementary (K-6), Reading Specialist (PK-12) DiNunzio, Deborah A. Elementary (K-6) Neef, Angela J. Early Childhood (PK-4), Special Education (PK-8) – Millersville Student Tuten, Benjamin T. Grades 4-8 (All Subjects 4-6; Mathematics 7-8) Patterson, Dalton W. Physics (7-12) Emergency Certified Giannini, Nayda C. All Instructional Areas Gilani, Syeda A. All Instructional Areas Machotka-Hafey, Dara L. All Instructional Areas Troiano, Jennifer R. All Instructional Areas Support Beiler, Kristen J. Colucci, Elizabeth D. Heil, Kathleen G. Nurse, Nurse Assistant Rimert, Jennifer M. Nurse, Nurse Assistant 7. RECOMMENDATION FOR APPROVAL OF VOLUNTEERS

Recommend the approval of volunteers, as follows: Boyd, Judith A. (2018-2019) Gallagher, Jeffrey A. (2018-2019) Glass, Kristen L. (2018-2019) Harnish, Anne K. (2018-2019) Kann, Kimberly S. (2018-2019) Landis, Jeffrey D. (2018-2019) Lewis, Gregory C. McCrabb, Jennifer L. (2018-2019)

BUSINESS AND FINANCE COMMITTEE 8. RECOMMENDATION FOR ACCEPTANCE OF 2016-2017 FINANCIAL STATEMENTS AND AUDIT

Recommend the acceptance of the 2016-2017 financial statements and audit as presented by BBD, LLC, at the

October 16, 2017, Board Workshop meeting, as posted.

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9. RECOMMENDATION FOR APPROVAL TO EXECUTE CONESTOGA COPIER LEASE AGREEMENT

Recommend the authorization for the Business Manager to execute the lease documents with Conestoga Copiers for the installation of Xerox copiers based upon legal review of all documents by the District solicitor.

10. RECOMMENDATION FOR APPROVAL OF CHANGE ORDERS FOR THE ATHLETIC FIELDS PROJECT

Recommend the approval of a change order to McCarty and Son in the amount $35,564.89 for the installation of

fiber optic conduit from Hans Herr Elementary School to fields one and two, as posted. The conduit being provided includes a run to the field one press box and to the electrical panel for field two.

Recommend that the Board authorize the Building and Grounds Committee to approve a change order to ECI Construction for the handling of excess soil. The change order is estimated not to exceed $25,000 and became necessary when Township review comments created the need to excavate additional soil on field two and the retention basin. Since this change order is critical in terms of schedule, the actual change order amount will be preliminarily approved by the Buildings and Grounds Committee with ratification at the following Board Meeting.

ACADEMIC COMMITTEE 11. RECOMMENDATION FOR APPROVAL OF THE 2017-2018 LOCAL OCCUPATIONAL ADVISORY COMMITTEE Recommend the approval of the 2017-2018 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. Megan Mellinger – Senior 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

MISCELLANEOUS 12. DISCUSSION AND RECOMMENDATION FOR APPROVAL OF SCHOOL BOARD MEMBER

Dr. Peart will lead discussion concerning a recommendation for approval to fill a vacancy on the Board of School Directors for the unexpired term of Dr. Doreen L. Packer, as posted.

13. 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 6, 2017, reorganization meeting. 14. DISTRIBUTION OF THE 2017-2022 GROWTH PROJECTIONS REPORT Dr. Peart will remark on the 2017-2022 Growth Projections Report, as posted. 15. RECOMMENDATION FOR APPROVAL OF FIELD TRIP

Recommend approval of a field trip to Cape Henlopen State Park, Lewes, Delaware, from July 2 to July 5, 2018, as posted.

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16. RECOMMENDATION FOR APPROVAL OF SPONSORSHIP AGREEMENT Recommend the approval of a corporate sponsorship renewal agreement for a Lampeter-Strasburg School

District multi-use turf field with Shultz Transportation, as posted. FOR BOARD INFORMATION 1. The Ministerium Breakfast will be held at 8:00 a.m. in the Cafeteria of Lampeter-Strasburg High School on

November 9, 2017. Following the breakfast, the School Board will conduct a visitation to all school buildings.

2. The Fall Play, The Somewhat True Tale of Robin Hood, will be held on November 9, 10, and 11, 2017, at 7:00 p.m. in the Lampeter-Strasburg High School Performing Arts Center. A matinee performance will be held on

November 11, 2017, at 2:00 p.m.

3. The Academic Committee will meet at 6:30 p.m. in the Board Meeting Room of the Administration Building on Monday evening, November 13, 2017.

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 20, 2017. 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 20, 2017. 6. The Personnel Committee will meet at a time yet to be determined prior to the annual Reorganization Event on

December 4, 2017, 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 Monday evening, December 4, 2017. Prior to that meeting, the annual Reorganization Event will be held in the Martin Meylin Middle School cafeteria beginning at 6:00 p.m.

8. The Finance Committee anticipates meeting on December 11, 12, or 13, 2017, in the Board Meeting Room of

the Administration Building and would like to finalize this date during the November 6, 2017, Board Meeting.

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

Administration Building 1600 Book Road

Lancaster, Pennsylvania 17602 October 2, 2017

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. Scott M. Arnst, Mr. James H. Byrnes, Mrs. Melissa S. Herr, Mr. Scott J. Kimmel,

Mr. Jeffrey A. Mills, Mrs. Patricia M. Pontz, Mrs. Audra R. Spahn; Superintendent, Dr. Kevin S. Peart; Assistant Superintendent, Dr. Andrew M. Godfrey; Business Manager, Mr. Terry L. Sweigart; Assistant Business Manager, Mrs. Kathleen Boyce; Administrators, Mr. William E. Griscom, Jr., Dr. Benjamin J. Feeney, Dr. Scott K. Rimmer, Dr. Michele B. Westphal, Mr. Jamie P. Raum, Mr. Gregory J. Fantazzi, Dr. Jeffrey T. Smecker; Administrative Assistant, Mrs. Jeanne L. Hoffard; Student Representatives,

Mr. Dylan Grau, Mr. Pierson Castor; and visitors. ABSENT: Board Members, Mr. David J. Beiler, Doreen L. Packer, Ed.D. OPPORTUNITY FOR PUBLIC COMMENT ON AGENDA ITEMS No comment. MINUTES Mr. Byrnes moved and Mr. Mills seconded the motion to approve the Minutes of the regularly scheduled meetings of September 5 and September 18, 2017.

A voice vote was unanimous in favor of the motion.

COMMUNICATIONS AND RECOGNITION Mrs. Pontz and Mr. Raum recognized September Students of the Month from Martin Meylin Middle School. Mrs. Pontz and Dr. Feeney recognized September Students of the Month from Lampeter-Strasburg High School. Mrs. Pontz and Dr. Peart recognized Dr. Michele Westphal for the recent conferring of her doctoral degree. Dr. Peart recognized Mr. Jeffrey A. Mills for PSBA certificate of appreciation from PSBA for 12 years of service on the Lampeter-Strasburg School District Board of School Directors.

Dr. Peart shared the following communications: 1. Lambert, David A. – a letter of resignation from a supplemental position. 2. Packer, Doreen L. – a letter resigning from the Board of School Directors. 3. Sware, Jean M. – a letter requesting a leave of absence. 4. Sweigart, Terry L. – a letter of resignation. 5. White, Erica L. – a letter requesting a leave of absence. 6. Zook, Elizabeth A. – a letter of resignation. TREASURER’S REPORT – Mr. Terry L. Sweigart Mr. Sweigart read the treasurer’s report as attached to these Minutes. Thereafter, Mr. Byrnes moved and Mrs. Pontz 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 $3,620,992.81 (with the exception of check 109065), Cafeteria Fund checks in the amount of $50,205.45, High School Athletic Fund checks in the amount of $5412.56, Athletic Account Officials in the amount of $8,751.36, and Capital Reserve Fund checks in the amount of $14,365.22. A voice vote was unanimous in favor of the motion. Mr. Kimmel moved and Mr. Byrnes seconded the motion to approve General Fund check 109065.

10/02/17 2

A voice vote was 6:0:1 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 11, 2017, and discussed items on tonight’s agenda, as well as reviewing achievement data and the graduation survey. BUILDINGS AND GROUNDS COMMITTEE – Mr. David J. Beiler, Chairperson Mr. Sweigart reported that the Committee met on September 18, 2017, and discussed athletic field project updates, bid awards and project status, plans to bid the junior varsity softball dugouts, the UGI Firm Commitment Agreement, ropes course improvements, and the use of Strasburg Elementary School. BOARD OF REVIEW COMMITTEE – Mr. Jeffrey A. Mills, Chairperson Mr. Mills reported that the Committee had not met, but a Board of Review is scheduled for October 10, 2017. FINANCE COMMITTEE – Mr. Scott J. Kimmel, Chairperson Mr. Kimmel reported that the Committee will meet on October 9, 2017, at 6:00 p.m. in the Board Room of the Administration Building. PERSONNEL COMMITTEE – Mr. Scott M. Arnst, Chairperson Mr. Arnst reported that the Committee met this evening and will recommend all agenda items for approval. CURRICULAR ISSUES AND FEDERAL PROGRAMS – Dr. Andrew M. Godfrey, Representative Dr. Godfrey reported that all programs are in place for the 2017-2018 school year and parent meetings are scheduled for October 16 and 23, 2017. LANCASTER COUNTY CAREER AND TECHNOLOGY CENTER – Mr. James H. Byrnes, Representative Mr. Byrnes reported that the JOC Board met on September 28, 2017, for the annual meeting with the Foundation, which included interaction and a Board meeting afterward. The search for a new Executive Director has begun. LANCASTER COUNTY TAX COLLECTION BUREAU – Mr. Terry L. Sweigart, Representative Mr. Sweigart reported that the Lancaster County Tax Collection Bureau has selected a new Executive Director, Christopher M. Johnson. Mr. Johnson is a Lampeter-Strasburg High School graduate. STUDENT REPRESENTATIVES - Mr. Dylan Grau, Mr. Pierson Castor Mr. Grau reported that Lampeter-Strasburg High School held a blood drive, Back-to-School Night, and the Lampeter Fair Queen contest. Many high school students assisted with Lampeter Fair activities and clean-up. The band performed at the Fair. The Hall of Fame event was held at a recent football game. Students look forward to exciting activities in October. Mr. Castor reported that Hans Herr Elementary students visited Oregon Dairy through the STEM grant, and students look forward to more opportunities through this source. The Martin Meylin Middle School sixth grade Block Party was a success. Students are receiving Pioneer Pride tickets by demonstrating good behavior. Martin Meylin Middle School will have a float in the Strasburg Halloween Parade. APPROVAL OF RESIGNATION

Mr. Arnst moved and Mr. Kimmel seconded the motion to approve a resignation from the following individuals: a. Sweigart, Terry L., business manager, Lampeter-Strasburg School District, effective April 30, 2018. b. Zook, Elizabeth A., swimming assistant, Lampeter Elementary School, effective October 20, 2017. A voice vote was unanimous in favor of the motion.

10/02/17 3

APPROVAL OF EMPLOYMENT – PROFESSIONAL Mr. Arnst moved and Mr. Kimmel seconded the motion to approve the employment of Tonia M. Kauffman, as a long-term employee assigned as an itinerant autistic support teacher. Her daily compensation would be $258.15 based upon Step 1, Level B24, of the District compensation agreement, retroactively effective to September 11, 2017, through the end of the 2017-2018 school year. She will be assigned to Martin Meylin Middle School. A voice vote was unanimous in favor of the motion. APPROVAL OF EMPLOYMENT – SUPPORT Mr. Arnst moved and Mr. Kimmel seconded the motion to approve the employment of the following individuals in support or non-permanent positions: a. Alison O. Charles, as a reading assistant, Martin Meylin Middle School. Ms. Charles will become a category E

support employee and will be compensated at the hourly rate of $14, retroactively effective to September 21, 2017.

b. Lisa M. Smith, as a mathematics assistant, Lampeter Elementary School. Ms. Smith will become a category E

support employee and will be compensated at the hourly rate of $17.97, retroactively effective to September 14, 2017.

A voice vote was unanimous in favor of the motion. APPROVAL OF CHANGE OF STATUS Mr. Arnst moved and Mr. Kimmel seconded the motion to approve a change of employment status for Connie L. Rice, cafeteria aide, Hans Herr Elementary School. Ms. Rice will assume an additional position as special education assistant at Hans Herr Elementary School for 2.5 hours per school day for the 2017-2018 school year only. She will remain a category E employee. She will be compensated at $10.50 per hour as special education assistant retroactively effective to September 11, 2017. Ms. Rice will continue to be compensated at $9.80 per hour in her existing position as cafeteria aide. A voice vote was unanimous in favor of the motion. APPROVAL OF LEAVE OF ABSENCE Mr. Arnst moved and Mr. Kimmel seconded the motion to approve a leave of absence for Erica L. White, biology teacher, Lampeter-Strasburg High School, effective on or about January 2, 2018, to on or about March 26, 2018. A voice vote was unanimous in favor of the motion. APPROVAL OF SUPPLEMENTAL CONTRACTS Mr. Arnst moved and Mr. Kimmel seconded the motion to approve additions/deletions to 2017-2018 supplemental contracts, as follows: a. Erica Musser Special Education $1,380.00 Deletion b. Tonia Kauffman Special Education $1,380.00 Addition c. Kavdia Ovchinnikoff Lacrosse – Girls – Varsity $4,971.70 Addition d. Hali Albert Lacrosse – Girls – 1st Assistant – 70% $2,851.24 Deletion e. Hali Albert Lacrosse – Girls – 1st Assistant – 70% $3,480.19 Addition f. David Lambert Lacrosse – Boys – 1st Assistant – 50% of 70% $1,425.62 Deletion A voice vote was unanimous in favor of the motion. APPROVAL OF SUBSTITUTES Mr. Arnst moved and Mr. Kimmel seconded the motion to approve the employment of substitutes in their respective capacities: Certified Substitutes Belczyk, Evan R. Health/Physical Education (PK-12) Motich, Elizabeth M. Social Studies (7-12), English (7-12) Sipes, Kelly L. Elementary (K-6) Stottlemyer, Kevin M. Mathematics (7-12)

10/02/17 4

Emergency Certified Substitutes Blade, Ryan T. All Subject Areas Boyer, Matthew T. All Subject Areas King, Lindsay All Subject Areas Moore, Christina M. Elementary Only Ost, Alexandra M. All Subject Areas Phillips, Laura M. Elementary Only Ray, Holly A. Elementary Only Reynolds, Karen C. All Subject Areas Risser, Christine A. All Subject Areas Wagenseller, Christopher D. Secondary Only Support Staff Substitutes Brands, Jennifer E. Landis, Erin R. Mylin, Andrea L. A voice vote was unanimous in favor of the motion. APPROVAL OF EVENT WORKERS Mr. Arnst moved and Mr. Kimmel seconded the motion to 2017-2018 event workers, as follows: Kauffman, Suzanne F. Nolt, Jeffrey L. A voice vote was unanimous in favor of the motion. APPROVAL OF VOLUNTEERS Mr. Arnst moved and Mr. Kimmel seconded the motion to approve 2017-2018 volunteers, as follows: Gallagher, Jeffrey A. Kann, Kimberly S. Kauffman, Tonia F. Keefer, Justin E. Lambert, David A. Landis, Jeffrey D. McCrabb, Jennifer L. McCrabb, Jeffrey A. Shehan, Lindsay L. Stoltzfus, Ashley M. A voice vote was unanimous in favor of the motion. APPROVAL OF SALARIES Mr. Arnst moved and Mr. Kimmel seconded the motion to approve 2017-2018 salaries (with the exception of Kathryn Janae McMichael, Brigid H. Hillen, Cindy L. Byrnes, and Benjamin Pontz), as attached to these Minutes. A voice vote was unanimous in favor of the motion. Mr. Arnst moved and Mr. Mills seconded the motion to approve the supplemental salary of Benjamin Pontz. A voce vote was 6:0:1 in favor of the motion. Mrs. Pontz abstained from the vote. Mr. Arnst moved and Byrnes seconded the motion to approve the professional and supplemental salaries of Kathryn Janae McMichael. A voice vote was 6:0:1 in favor of the motion. Mrs. Herr abstained from the vote. Mr. Arnst moved and Mr. Kimmel seconded the motion to approve the hourly salaries of Brigid H. Hillen and Cindy L. Byrnes. A voice vote was 6:0:1 in favor of the motion. Mr. Byrnes abstained from the vote.

10/02/17 5

APPROVAL OF UGI FIRM COMMITTMENT AGREEMENT Mr. Mills moved and Mrs. Spahn seconded the motion to approve a UGI Firm Committment Agreement. A voice vote was unanimous in favor of the motion. APPROVAL OF AN AGREEMENT WITH MILLERSVILLE UNIVERSITY Mr. Mills moved and Mrs. Pontz seconded the motion to approve an affiliation agreement with Millersville University for professional block and student teachers. A voice vote was unanimous in favor of the motion. APPROVAL OF DISTRICT COMPREHENSIVE PLAN Mrs. Pontz moved and Mr. Byrnes seconded the motion to approve the Lampeter-Strasburg School District Comprehensive Plan (July 1, 2018, to June 30, 2021). A voice vote was unanimous in favor of the motion. APPROVAL OF SPONSORSHIP AGREEMENT Mr. Byrnes moved and Mr. Kimmel seconded the motion to approve a corporate sponsorship renewal agreement for Lampeter-Strasburg School District tennis courts with Brown and Associates. A voice vote was unanimous in favor of the motion. APPROVAL OF SCHOOL BOARD MEMBER RESIGNATION Mr. Byrnes moved and Mrs. Pontz seconded the motion to approve the resignation of Doreen L. Packer, Ed.D., as a member of the Lampeter-Strasburg School District Board of School Directors. A voice vote was unanimous in favor of the motion. Dr. Peart reviewed the succession plan for replacement of a member of the Board of School Directors. A tentative date for interviews was established as October 23, 2017, beginning at 6:00 p.m. Mr. Byrnes moved and Mrs. Spahn seconded the motion to temporarily appoint Melissa S. Herr as the Board representative to Lancaster-Lebanon Intermediate Unit 13, replacing Doreen L. Packer, Ed.D. A voice vote was unanimous in favor of the motion. NEW BUSINESS Mrs. Pontz expressed appreciation to Terry L. Sweigart for his years of service as Business Manager to Lampeter-Strasburg School District. The Board concurred. OPPORTUNITY FOR PUBLIC COMMENT No comment. ADJOURNMENT TO EXECUTIVE SESSION The meeting adjourned to Executive Session at 8:18 p.m. to hold an information session related to the negotiation/update of a collective bargaining agreement. MEETING RECONVENED AND ADJOURNED The meeting was reconvened and properly adjourned at 8:30 p.m. Jeanne L. Hoffard Secretary

10/16/17

1

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

Administration Building 1600 Book Road

Lancaster, Pennsylvania 17602 October 16, 2017

President Melissa S. Herr called the meeting to order at 7:30 p.m. PRESENT: Board Members, Mr. David J. Beiler, Mr. James H. Byrnes, Mrs. Melissa S. Herr, Mr. Scott J. Kimmel,

Mr. Jeffrey A. Mills, Mrs. Patricia M. Pontz, Mrs. Audra R. Spahn; Superintendent, Dr. Kevin S. Peart; Assistant Superintendent, Dr. Andrew M. Godfrey; Business Manager, Mr. Terry L. Sweigart; Assistant Business Manager, Mrs. Kathleen Boyce; Administrative Assistant, Mrs. Jeanne L. Hoffard; News Reporter, Mr. David Griffith; and visitors.

ABSENT: Board Member, Mr. Scott M. Arnst. APPROVAL OF PARAMETERS RESOLUTION TO REFUND SERIES OF 2011 BONDS AND BORROW FUNDS FOR ATHLETIC AMENITIES PROJECTS Mr. Byrnes moved and Mr. Mills seconded the motion to approve the parameters resolution, as presented and as attached to these Minutes. A roll call vote was unanimous in favor of the motion. PRESENTATION OF 2016-2017 FINANCIAL STATEMENTS AND AUDIT BBD, LLP, presented audit information for the 2016-2017 financial statements. APPROVAL TO AWARD BID FOR JUNIOR VARSITY SOFTBALL DUGOUTS Mr. Beiler moved and Mr. Kimmel seconded the motion to approve the award for the Junior Varsity Softball Dugout to Mark Sides Construction, 62 Hillcrest Lane, Elizabethtown, PA 17022, in the amount of $119,230. A voice vote was unanimous in favor of the motion. APPROVAL OF ELECTRONIC ACT 168 CONTRACT WITH IU13 Mr. Mills moved and Mr. Byrnes seconded the motion to approve a contract with Lancaster-Lebanon IU13 for the hosting of an Act 168 service where the District will utilize a program that electronically manages Act 168 forms of potential new hires. A voice vote was 6:0:1 in favor of the motion. Mrs. Pontz abstained from the vote. APPROVAL OF A MEMORANDUM OF UNDERSTANDING WITH LSEA REGARDING HEALTHCARE ENROLLMENT LANGUAGE Mrs. Pontz moved and Mr. Byrnes seconded the motion to approve the Memorandum of Understanding with LSEA regarding healthcare enrollment language with changes as discussed, as attached to these Minutes. A voice vote was unanimous in favor of the motion. RATIFICATION OF BOARD OF REVIEW DECISIONS Mr. Byrnes moved and Mr. Kimmel seconded the motion to ratify the Board of Review decisions of October 10, 2017. A voice vote was unanimous in favor of the motion. ADJOURNMENT TO EXECUTIVE SESSION The meeting adjourned to Executive Session at 8:15 p.m. to hold an information session related to the negotiation/update of a collective bargaining agreement.

10/16/17

2

MEETING RECONVENED AND ADJOURNED The meeting was reconvened and properly adjourned at 8:50 p.m. Jeanne L. Hoffard Secretary


November 6, 2017

Communications 1. Knarr, Dustin D. – a letter of resignation from a supplemental position. 2. Schreckengost, Gary H. – a letter requesting a leave of absence. 3. Schreckengost, Gary H. – a letter of resignation. 4. Sidorov, Abbey E. – a letter requesting a leave of absence. 5. Snyder, Brittany N. – a letter requesting a leave of absence. 6. Stoltzfus, Steven D. – a letter of resignation from a supplemental position. 7. Zimmerman, Jennifer L. – a letter indicating a request for a change of employment status. 8. Zimmerman, John R., President, New Holland Band – a letter of appreciation for use of the Performing Arts

Center for a performance of the United States Marine Band.

Condensed Board Summary Report

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Account Description Current Budget Exp/Rcvd Exp/Rcvd Balance

Fund: 10

Used EncumbrancesPeriod To Date Year To Date YTD % Unliquidated

General Fund

1000's1100 Instructional 22,317,990.00 2,219,942.21 4,747,236.48 21.32 11,421.16 17,559,332.361190 Federal Programs 505,040.00 68,284.96 116,168.10 23.00 0.00 388,871.901100 *TOTALS* 22,823,030.00 2,288,227.17 21.35 11,421.16 17,948,204.26 4,863,404.581200 SPEC PROG ELEMEN/SECOND 6,836,830.00 707,405.59 1,465,352.93 21.43 0.00 5,371,477.071243 GIFTED SUPPORT 321,050.00 32,463.05 64,712.25 20.15 0.00 256,337.751280 EARLY INTERVENTION SUPT 0.00 0.00 0.00 0.00 0.00 0.001290 OTHER SUPPORT 35,000.00 0.00 0.00 0.00 0.00 35,000.001200 *TOTALS* 7,192,880.00 739,868.64 21.27 0.00 5,662,814.82 1,530,065.181310 AGRICULTURAL EDUCATION 195,840.00 19,605.12 39,567.20 20.20 0.00 156,272.801370 TECHNICAL EDUCATION 537,320.00 0.00 177,280.99 32.99 0.00 360,039.011300 *TOTALS* 733,160.00 19,605.12 29.57 0.00 516,311.81 216,848.191420 SUMMER SCHOOL 2,300.00 0.00 80.63 3.50 0.00 2,219.371421 Summer School - Enrich 0.00 0.00 0.00 0.00 0.00 0.001430 HOMEBOUND INSTRUCTION 33,830.00 1,006.76 1,796.56 5.31 0.00 32,033.441431 Extended Year Program 0.00 0.00 25,646.66 0.00 0.00 -25,646.661441 ADJUDICATED COURT PLACE 50,000.00 20,486.17 22,046.17 44.09 0.00 27,953.831450 Instr Program-Tutoring 0.00 0.00 0.00 0.00 0.00 0.001494 ESL 189,530.00 18,528.04 38,338.23 20.22 0.00 151,191.771497 Alternative Ed 44,800.00 0.00 20,500.00 45.75 0.00 24,300.001400 *TOTALS* 320,460.00 40,020.97 33.82 0.00 212,051.75 108,408.251700 COMMUNITY/JR COLLEGE ED 0.00 0.00 0.00 0.00 0.00 0.001700 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00

Major Function - 1000's 31,069,530.00 3,087,721.90 6,718,726.20 21.66 11,421.16 24,339,382.64

2000's2110 SUPERVISION PUPIL PERS 18,740.00 4,123.00 9,893.30 65.59 2,400.00 6,446.702120 GUIDANCE SERVICES 1,011,120.00 99,926.07 208,165.57 20.58 11.99 802,942.442123 APPRAISAL SERVICES 438,800.00 43,360.33 90,954.18 20.72 0.00 347,845.822130 ATTENDANCE SERVICES 2,210.00 0.00 0.00 0.00 0.00 2,210.002142 PSYCHOLOGICAL TESTING 9,000.00 0.00 0.00 0.00 0.00 9,000.002150 SPEECH PATH/AUDIOLOGY 315,780.00 36,379.98 61,659.38 19.52 0.00 254,120.622160 SOCIAL WORK SERVICES 111,560.00 10,855.70 21,733.39 19.48 0.00 89,826.612170 STUDENT ACCT SERVICES 76,410.00 7,340.22 18,547.38 24.27 0.00 57,862.622100 *TOTALS* 1,983,620.00 201,985.30 20.83 2,411.99 1,570,254.81 410,953.202250 SCHOOL LIBRARY SERVICES 431,570.00 46,164.54 88,568.76 21.14 2,673.95 340,327.292260 INSTRUCTION & CURR DEV 287,850.00 17,279.71 88,290.95 30.67 0.00 199,559.052270 INSTRUC STAFF DEVEL SVC 6,070.00 0.00 3,885.00 64.00 0.00 2,185.00

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Fund: 10


General Fund

2271 Certified Instr Staff 0.00 3,195.00 48,894.00 0.00 0.00 -48,894.002272 Non-Certified Instr 0.00 0.00 0.00 0.00 0.00 0.002200 *TOTALS* 725,490.00 66,639.25 32.02 2,673.95 493,177.34 229,638.712310 BOARD SERVICES 45,860.00 8,511.80 44,568.40 97.18 0.00 1,291.602320 BOARD TREASURER SERVICE 0.00 0.00 0.00 0.00 0.00 0.002330 TAX ASSESS & COLLECTION 158,180.00 9,743.92 26,067.64 16.47 0.00 132,112.362340 STAFF RELATIONS/NEGO 0.00 0.00 0.00 0.00 0.00 0.002350 LEGAL SERVICES 95,000.00 6,586.55 16,972.73 17.86 0.00 78,027.272360 OFFICE SUPERINTENDENT 752,170.00 73,898.51 220,789.87 29.35 0.00 531,380.132361 Supt. - Other 22,720.00 832.17 1,504.42 6.62 0.00 21,215.582370 COMMUNITY RELATIONS SVC 87,760.00 7,574.95 23,012.06 26.31 83.97 64,663.972380 OFFICE OF PRINCIPAL SVC 1,739,270.00 173,885.37 490,105.18 28.18 39.99 1,249,124.832300 *TOTALS* 2,900,960.00 281,033.27 28.37 123.96 2,077,815.74 823,020.302420 MEDICAL SERVICES 5,120.00 660.00 1,980.00 38.67 0.00 3,140.002430 DENTAL SERVICES 1,030.00 0.00 0.00 0.00 0.00 1,030.002440 NURSING SERVICES 536,850.00 56,765.97 112,388.87 20.93 7.70 424,453.432490 OTHER HEALTH SERVICES 13,600.00 1,607.10 2,442.10 17.95 0.00 11,157.902400 *TOTALS* 556,600.00 59,033.07 20.98 7.70 439,781.33 116,810.972500 SUPP SERVICES-BUSINESS 346,610.00 6,078.45 13,666.93 3.94 0.00 332,943.072511 SUPERVISION OF FISCAL 200,590.00 23,510.44 70,401.44 35.09 0.00 130,188.562512 BUDGETING SERVICES 54,770.00 6,487.72 19,282.80 35.20 0.00 35,487.202513 RECEIVE & DISBURSE FUND 0.00 10,779.20 31,865.83 0.00 0.00 -31,865.832514 PAYROLL SERVICES 0.00 7,296.98 20,208.47 0.00 0.00 -20,208.472515 FINANCIAL ACCT SERVICE 54,770.00 6,546.80 19,218.02 35.08 0.00 35,551.982590 OTHER SUPP SVC-BUSINESS 0.00 5,693.56 14,900.93 0.00 0.00 -14,900.932500 *TOTALS* 656,740.00 66,393.15 28.86 0.00 467,195.58 189,544.422611 Supervision-Plant Svcs 117,580.00 14,051.65 41,217.35 35.05 0.00 76,362.652620 Custodial Services 2,878,190.00 216,567.41 848,307.52 29.47 0.00 2,029,882.482630 Grounds/Maintenance 549,340.00 82,120.72 267,759.17 48.74 0.00 281,580.832650 VEHICLE OPER & MAINT 33,060.00 3,820.47 10,274.50 31.07 0.00 22,785.502660 SECURITY SERVICES 9,990.00 33.17 43.69 0.43 0.00 9,946.312600 *TOTALS* 3,588,160.00 316,593.42 32.54 0.00 2,420,557.77 1,167,602.232700 Public Transportation 6,910.00 0.00 408.01 5.90 0.00 6,501.992711 Super of Student Transp 74,610.00 7,256.44 21,777.38 29.18 0.00 52,832.622720 VEHICLE OPERATION SVC 1,416,670.00 157,762.61 386,059.05 27.25 0.00 1,030,610.952730 MONITORING SERVICES 15,400.00 3,858.21 4,440.30 28.83 0.00 10,959.702740 VEHICLE SVC & MAINT 43,550.00 3,820.48 10,208.48 23.44 0.00 33,341.522750 Non-Public Transp 0.00 12,251.18 12,251.18 0.00 0.00 -12,251.182700 *TOTALS* 1,557,140.00 184,948.92 27.94 0.00 1,121,995.60 435,144.40

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Fund: 10


General Fund

2818 Technology 1,484,590.00 90,297.92 828,564.47 60.50 69,654.82 586,370.712832 RECRUITMENT & PLACEMENT 930.00 12.12 264.16 28.40 0.00 665.842833 STAFF ACCOUNTING SVCS 71,170.00 4,835.49 6,832.32 9.60 0.00 64,337.682834 STAFF DEV - NON-CERT 0.00 0.00 6,204.00 0.00 0.00 -6,204.002836 Non-Instr, non-certifid 0.00 800.00 800.00 0.00 0.00 -800.002800 *TOTALS* 1,556,690.00 95,945.53 58.60 69,654.82 644,370.23 842,664.952900 OTHER SUPPORT SERVICES 27,400.00 0.00 0.00 0.00 0.00 27,400.002910 Property Tax - SE 5,590.00 0.00 0.00 0.00 0.00 5,590.002900 *TOTALS* 32,990.00 0.00 0.00 0.00 32,990.00 0.00

Major Function - 2000's 13,558,390.00 1,272,571.91 4,215,379.18 31.64 74,872.42 9,268,138.40

3000's3100 Food Service 0.00 32,436.03 32,436.03 0.00 0.00 -32,436.033100 *TOTALS* 0.00 32,436.03 0.00 0.00 -32,436.03 32,436.033210 SCHOOL STUDENT ACT 159,530.00 12,653.33 32,424.74 23.14 4,497.91 122,607.353211 Performing Arts Center 30,500.00 253.41 14,614.91 47.91 0.00 15,885.093250 Athletics 842,370.00 104,705.18 286,495.53 36.35 19,759.00 536,115.473200 *TOTALS* 1,032,400.00 117,611.92 34.65 24,256.91 674,607.91 333,535.183300 COMMUNITY SERVICES 6,500.00 0.00 0.00 0.00 0.00 6,500.003340 SACC 0.00 19,923.76 19,923.76 0.00 0.00 -19,923.763300 *TOTALS* 6,500.00 19,923.76 306.51 0.00 -13,423.76 19,923.763400 1,750.00 0.00 0.00 0.00 0.00 1,750.003400 *TOTALS* 1,750.00 0.00 0.00 0.00 1,750.00 0.00

Major Function - 3000's 1,040,650.00 169,971.71 385,894.97 39.41 24,256.91 630,498.12

5000's5110 DEBT SERVICE 1,401,470.00 211,734.77 255,215.30 18.21 0.00 1,146,254.705130 REFUND PRIOR YR REV 0.00 0.00 0.00 0.00 0.00 0.005100 *TOTALS* 1,401,470.00 211,734.77 18.21 0.00 1,146,254.70 255,215.305220 SPECIAL REV TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.005230 CAPITAL PROJ TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.005240 DEBT SERVICE TRANSFERS 4,372,000.00 -201,600.01 0.00 0.00 0.00 4,372,000.005200 *TOTALS* 4,372,000.00 -201,600.01 0.00 0.00 4,372,000.00 0.005800 SUSPENSE ACCOUNT 0.00 541,507.42 1,831,322.95 0.00 0.00 -1,831,322.955800 *TOTALS* 0.00 541,507.42 0.00 0.00 -1,831,322.95 1,831,322.955900 BUDGETARY RESERVE 400,000.00 0.00 0.00 0.00 0.00 400,000.00



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Fund: 10


General Fund

5900 *TOTALS* 400,000.00 0.00 0.00 0.00 400,000.00 0.00

Major Function - 5000's 6,173,470.00 551,642.18 2,086,538.25 33.79 0.00 4,086,931.75

EXPENDITURE Totals 51,842,040.00 5,081,907.70 13,406,538.60 26.07 110,550.49 38,324,950.91



fabrdconFrom To10/04/2017 11/07/2017


Fund: 10


General Fund

6000's6111 CURRENT REAL ESTATE TAX -33,496,320.00 -1,289,290.45 -31,659,622.21 94.51 0.00 -1,836,697.796112 INTERIM REAL ESTATE TAX -251,800.00 -11,978.32 -14,910.76 5.92 0.00 -236,889.246113 PUBLIC UTILITY REALTY -40,000.00 -37,390.10 -37,390.10 93.47 0.00 -2,609.906151 CURRENT ACT 511 EIT -3,085,250.00 -130,783.39 -262,543.41 8.50 0.00 -2,822,706.596153 CURR ACT 511 REAL EST -430,000.00 -38,455.27 -138,271.13 32.15 0.00 -291,728.876100 *TOTALS* -37,303,370.00 -1,507,897.53 86.08 0.00 -5,190,632.39 -32,112,737.616411 DELINQUENT REAL ESTATE -550,000.00 -60,393.47 -60,393.47 10.98 0.00 -489,606.536420 DELINQUENT PC SECT 679 0.00 -16.50 -49.50 0.00 0.00 49.506400 *TOTALS* -550,000.00 -60,409.97 10.98 0.00 -489,557.03 -60,442.976510 Earnings on Investment -65,000.00 1,441.16 -1,697.12 2.61 0.00 -63,302.886530 GAINS OR LOSSES ON SALE 0.00 0.00 0.00 0.00 0.00 0.006500 *TOTALS* -65,000.00 1,441.16 2.61 0.00 -63,302.88 -1,697.126710 ADMISSIONS -51,000.00 -15,934.00 -25,804.00 50.59 0.00 -25,196.006730 STUDENT ORG MEM DUES -30,000.00 -1,635.00 -26,100.00 87.00 0.00 -3,900.006790 ADVERTISING REVENUE -25,060.00 -440.75 -440.75 1.75 0.00 -24,619.256700 *TOTALS* -106,060.00 -18,009.75 49.35 0.00 -53,715.25 -52,344.756821 EITC Funds 0.00 0.00 0.00 0.00 0.00 0.006830 REV FROM INTERMED-FED -440,550.00 0.00 0.00 0.00 0.00 -440,550.006831 FED REV RECEIVED OTHER 0.00 0.00 0.00 0.00 0.00 0.006833 ARRA IDEA Pass Through 0.00 0.00 0.00 0.00 0.00 0.006839 FED REV OTHER INTER 0.00 -43,922.98 -43,922.98 0.00 0.00 43,922.986890 OTHER REV FROM INTERMED -29,000.00 -9,536.28 -9,536.28 32.88 0.00 -19,463.726800 *TOTALS* -469,550.00 -53,459.26 11.38 0.00 -416,090.74 -53,459.266910 RENTALS -90,000.00 -10,149.79 -27,139.37 30.15 0.00 -62,860.636920 CONTRIBUTION & DONATION 0.00 0.00 0.00 0.00 0.00 0.006941 REGULAR SCH TUITION -59,000.00 0.00 -2,500.01 4.23 0.00 -56,499.996942 SUMMER SCHOOL TUITION -2,200.00 0.00 -480.00 21.81 0.00 -1,720.006944 Incarcerated Education 0.00 0.00 0.00 0.00 0.00 0.006950 EDUCATIONAL IMPACT FEES -9,200.00 0.00 -120.00 1.30 0.00 -9,080.006990 MISCELLANEOUS REVENUE -65,000.00 -2,591.89 -11,716.32 18.02 0.00 -53,283.686991 REMS Revenue 0.00 0.00 0.00 0.00 0.00 0.006900 *TOTALS* -225,400.00 -12,741.68 18.61 0.00 -183,444.30 -41,955.70

Major Function - 6000's -38,719,380.00 -1,651,077.03 -32,322,637.41 83.47 0.00 -6,396,742.59

7000's7110 BASIC EDUCATION -4,165,790.00 -611,221.00 -1,222,442.00 29.34 0.00 -2,943,348.007160 TUITION ORPHANS & CHILD -45,000.00 0.00 0.00 0.00 0.00 -45,000.00



fabrdconFrom To10/04/2017 11/07/2017


Fund: 10


General Fund

7100 *TOTALS* -4,210,790.00 -611,221.00 29.03 0.00 -2,988,348.00 -1,222,442.007210 HOMEBOUND INSTRUCTION 0.00 0.00 0.00 0.00 0.00 0.007220 VOCATIONAL EDUCATION -50,000.00 -6,980.00 -13,960.00 27.92 0.00 -36,040.007230 ALTERNATIVE EDUCATION 0.00 0.00 0.00 0.00 0.00 0.007250 MIGRATORY CHILDREN 0.00 0.00 0.00 0.00 0.00 0.007270 SPECIALIZED ED EXCEPT -1,429,870.00 0.00 -419,335.00 29.32 0.00 -1,010,535.007290 OTHER PROGRAM SUBSIDIES 0.00 0.00 0.00 0.00 0.00 0.007200 *TOTALS* -1,479,870.00 -6,980.00 29.27 0.00 -1,046,575.00 -433,295.007310 TRANSPORT (REG & ADDTL) -648,650.00 0.00 -57,889.00 8.92 0.00 -590,761.007320 RENT & SINK FUND PYMT -502,950.00 -16,281.07 -16,281.07 3.23 0.00 -486,668.937330 HEALTH SERVICES, ACT 25 -60,000.00 0.00 0.00 0.00 0.00 -60,000.007340 Property Tax Relief -635,970.00 -317,987.46 -635,974.46 100.00 0.00 4.467360 SAFE SCHOOLS 0.00 0.00 0.00 0.00 0.00 0.007300 *TOTALS* -1,847,570.00 -334,268.53 38.43 0.00 -1,137,425.47 -710,144.537501 PA Accountability Grant 0.00 0.00 0.00 0.00 0.00 0.007505 Ready to Learn Block Gr -281,120.00 0.00 0.00 0.00 0.00 -281,120.007509 Supplemental Equip Gran 0.00 0.00 0.00 0.00 0.00 0.007500 *TOTALS* -281,120.00 0.00 0.00 0.00 -281,120.00 0.007810 STATE SHARE SS & MED -834,640.00 0.00 0.00 0.00 0.00 -834,640.007820 STATE SHARE RETIRE CONT -3,619,050.00 0.00 0.00 0.00 0.00 -3,619,050.007800 *TOTALS* -4,453,690.00 0.00 0.00 0.00 -4,453,690.00 0.00

Major Function - 7000's -12,273,040.00 -952,469.53 -2,365,881.53 19.27 0.00 -9,907,158.47

8000's8514 ESEA, TITLE I -420,000.00 -49,777.46 -104,797.93 24.95 0.00 -315,202.078515 IDEA, SECTION 619 -50,890.00 -12,166.80 -12,166.80 23.90 0.00 -38,723.208517 Title IV-Std Enrichment 0.00 -1,333.34 -1,333.34 0.00 0.00 1,333.348500 *TOTALS* -470,890.00 -63,277.60 25.12 0.00 -352,591.93 -118,298.078690 OTH RESTRICT FED GRANT 0.00 0.00 0.00 0.00 0.00 0.008600 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.008810 MED ASSIST REIMB ACCESS 0.00 0.00 0.00 0.00 0.00 0.008820 MED ASSI REIMB TRANS 0.00 0.00 0.00 0.00 0.00 0.008800 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00

Major Function - 8000's -470,890.00 -63,277.60 -118,298.07 25.12 0.00 -352,591.93

9000's9310 General Fund Transfers 0.00 0.00 0.00 0.00 0.00 0.00



fabrdconFrom To10/04/2017 11/07/2017


Fund: 10


General Fund

9330 CAPITAL PROJECT TRANS 0.00 0.00 0.00 0.00 0.00 0.009300 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.009400 SALE OF FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 0.009400 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.009500 REFUND OF PRIOR YR EXP 0.00 0.00 0.00 0.00 0.00 0.009510 Other Financing Source 0.00 0.00 0.00 0.00 0.00 0.009500 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.009611 RECEIPTS LEA PA-EDU 0.00 0.00 0.00 0.00 0.00 0.009600 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.009999 ERROR 0.00 0.00 0.00 0.00 0.00 0.009900 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00

Major Function - 9000's 0.00 0.00 0.00 0.00 0.00 0.00

REVENUE Totals -51,463,310.00 -2,666,824.16 -34,806,817.01 67.63 0.00 -16,656,492.99


LAMPETER-STRASBURG SCHOOL DISTRICT

Monthly Board Balance Sheet Report

Year-To-Date

Balance

Assets

Cash and Investments 30,074,554.29

Petty Cash 495.00

Interest Receivable 0.00

Taxes Receivable 290,076.69

Uncollectable Taxes -6,760.00

Interfund Accounts Receivable 86,035.02

Intergovernmental Accounts Receivable 0.00

State Subsidies Receivable 399,497.32

Federal Subsidies Receivable 24,670.83

Prepaid Expenses 0.00

Other Accounts Receivable 42,030.44

Inventories 56,038.03

Total Assets: 30,966,637.62

Liabilities

Interfund Accounts Payable 0.00

Other Accounts Payable -412.00

Interfund Payables - Scholarships 299.64

Intergovernmental Accounts Payable -9,543.15

Accrued Salaries and Benefits -2,361,058.19

Payroll Payables -647,965.63

Deferred Revenue -283,316.69

Prepaid Revenue -27,894.83

Total Liabilities: -3,329,890.85

Net Assets

Assigned Fund Balance -2,324,000.00

Reserve for Inventories -56,038.03

Unassigned Fund Balance -3,856,430.33

Reserve for Encumbrances -110,550.49

Encumbered for Appropriated Expenses -21,289,727.92

Total Net Assets: -27,636,746.77

Total Liabilities and Net Assets: -30,966,637.62

November 6, 2017

Lampeter-Strasburg School District

Financial Comparison Report

November 6, 2017

Revenue Expenditures Surplus/Loss

Year 2017-18 Budget 51,463 51,842 (379) ========== ========== ==========

Year-to-Date Actual (129 Days) 34,807 13,407 21,400

Prior Year-to-Date Actual (131 Days) 33,861 12,740 21,121

Year-to-Date Increase/(Decrease) 946 667 279

% Change - Current vs. Prior Y-T-D 2.8% 5.2% 1.3%

Over (under)

Year-to-Date Actual as % of 67.6% 25.9% ---------

2017-18 Budget

Prior Year-to-Date Actual as % of 67.3% 25.0% ---------

2016-17 Budget

($ in Thousands)


INVESTMENTS - General Fund

As of October 31, 2017

Description Est. Date of Date of Amount Income Investment

% Yield Purchase Maturity Year-to-Date Closed

BB&T Bank 0.20 n/a n/a 5,239,523.86 4,363.68

PSDMAX account 0.89 n/a n/a 307,004.66 3,289.07

BB&T Securities 0.00 n/a n/a 13,674.60 163.44

PSDLAF Investments:

Affiliated Bank 1.30 8/17/2017 8/17/2018 245,000.00

Ally Bank 1.15 10/22/2015 10/23/2017 240,000.00 5,535.12 x

American Express 1.15 10/21/2015 10/23/2017 240,000.00 5,542.68 x

Discover 1.15 10/21/2015 10/23/2017 240,000.00 5,542.68 x

Harbarone Bank 1.30 8/25/2017 2/26/2018 245,000.00

Kansas State Bank 1.30 8/17/2017 8/17/2018 245,000.00

Morgan Stanley Bank 1.45 8/24/2017 8/24/2018 245,000.00

TCM Bank 1.40 8/17/2017 8/17/2018 245,000.00

Tristate Capital 1.29 8/17/2017 8/17/2018 245,000.00

Full Flex CD - rate increased from 0.90 1.00 6/27/2017 8/15/2017 3,400,000.00 3,535.89 x

Full Flex CD 1.00 8/28/2017 11/14/2017 1,900,000.00 2,013.69

Full Flex CD 1.10 8/29/2017 11/14/2017 5,000,000.00 6,134.25

Full Flex CD 1.10 9/25/2017 11/14/2017 6,000,000.00 5,063.01

Full Flex CD 1.10 10/31/2017 11/14/2017 2,000,000.00

BB&T Securities:

21st Century Bank 1.195 9/25/2017 1/25/2018 244,963.25

Bank Clovis 1.404 7/27/2017 5/29/2018 244,889.75 833.67

Bank Leumi USA 1.291 9/29/2017 3/29/2018 244,951.00

Bank of the West 1.351 7/26/2017 1/23/2018 244,938.75

Beal Bank 1.418 9/8/2017 6/20/2018 244,877.50

BNY Mellon 1.241 9/19/2017 3/19/2018 244,951.00

Capital One 0.978 2/3/2017 1/22/2018 49,927.21 174.63

Comenity Bank 1.404 8/11/2017 5/11/2018 244,902.00 552.76

Comenity Bank Chesapeake 1.343 8/18/2017 3/19/2018 244,938.75

Enterprise Bank 1.301 9/29/2017 3/29/2018 244,938.75 251.71

First Foundation Bank 1.368 9/13/2017 6/18/2018 244,877.50

First Virginia Bank 1.293 9/28/2017 4/27/2018 244,938.75

Goldman Sachs Bank USA 0.879 9/14/2016 8/3/2017 55,022.00 426.38 x

Goldman Sachs Bank USA 0.801 1/31/2017 8/18/2017 100,150.00 435.73 x

Goldman Sachs Bank USA 0.943 2/3/2017 1/23/2018 200,476.00 594.93

Homestreet Bank 0.923 1/26/2017 11/24/2017 244,853.00 1,540.46

Marlin Business Bank 0.849 9/14/2016 8/7/2017 68,109.43 516.24 x

Merrick Bank 1.301 9/22/2017 3/22/2018 244,938.75 251.71

Sallie Mae 1.400 8/11/2017 2/16/2018 244,938.75

Southpoint Bank 1.293 9/18/2017 4/18/2018 244,938.75 251.71

Synchrony Bank 1.350 7/28/2017 1/29/2018 244,938.75

Synovus Bank 0.751 2/3/2017 8/16/2017 244,938.75 911.77 x

TCF National Bank 1.300 8/9/2017 2/9/2018 244,938.75

Towne Bank 1.254 6/7/2017 3/7/2018 244,902.00

Washington Trust Co. 0.889 1/27/2017 10/10/2017 150,469.50 938.78 x

Zions Bank Salt lake City 1.400 8/4/2017 4/18/2018 244,976.59

Government Bonds:

Federal Farm Cr Banks Cons Systemwide 0.667 8/26/2016 7/3/2017 52,071.51 289.49 x



INVESTMENTS - General Fund

As of October 31, 2017

Description Est. Date of Date of Amount Income Investment

% Yield Purchase Maturity Year-to-Date Closed


Federal Farm Cr Banks Cons Systemwide 1.229 7/20/2017 5/15/2018 71,847.91


Federal Farm Cr Banks Cons Systemwide 1.062 9/11/2017 4/17/2018 64,971.40 52.30

Federal Farm Cr Banks Cons Systemwide 1.033 9/15/2017 4/18/2018 105,811.32 58.87




Federal Home Loan Bank 0.669 1/27/2017 7/7/2017 105,141.93 310.74 x



Federal Home Loan Bank 0.846 1/25/2017 12/8/2017 101,525.34



Federal Home Loan Bank 1.185 8/25/2017 4/25/2018 114,942.68 190.85







FHLMC Medium Term 0.629 7/21/2016 7/7/2017 230,872.97 1,270.69 x

FHLMC Medium Term 0.650 7/25/2016 7/14/2017 150,348.00 943.00 x



FHLMC Medium Term 0.863 1/25/2017 12/26/2017 199,963.82 699.06

FHLMC Medium Term 0.856 2/2/2017 12/29/2017 249,861.50 1,463.78

FHLMC Medium Term 1.158 8/25/2017 3/7/2018 171,459.67 23.41

FHLMC Medium Term 1.142 9/5/2017 2/26/2018 249,879.50





FNMA Note 0.672 8/29/2016 8/28/2017 100,313.00 667.44 x

FNMA Note 0.706 9/7/2016 8/28/2017 40,053.20 273.08 x

FNMA Note 1.141 7/20/2017 2/14/2018 74,928.18 36.00

FNMA Note 1.284 7/20/2017 6/27/2018 199,459.97

FNMA Note 1.112 8/25/2017 2/8/2018 149,917.04

FNMA Note 1.202 9/5/2017 5/21/2018 249,409.83

FNMA Note 1.112 9/5/2017 4/30/2018 249,725.28

FNMA Note 1.068 9/11/2017 4/25/2018 54,964.80 53.22

FNMA Note 1.155 9/11/2017 4/30/2018 104,884.62 1,378.92

Total 59,242.31

Less: 2016-17 Accrued Interest (9,601.98)

49,640.33

facksmc

Check #

L-S GENERAL FUND - From 07/01/2017 To 06/30/2018

Note: Output selection limited to transactions dated between 10/04/2017 and 11/07/2017

Check AmountVendor Name Description Of Purchase Description Of Purchase

Fund Accounting Check Summary

11,052.6000109166 dist. Hosp. Ins. Admin. fee - Oct.AETNA INC. 2,825.5100109167 dist. cell phone charges..........AT&T MOBILITY 2,290.6000109168 new van & truck lease pmt......... van & p/u trk. lease pmt..........BB & T COMMERCIAL EQUIPMENT

CAPITAL CORP. 167.0400109169 COBRA Admin. fee - Oct............BENEFIT COORDINATORS CORP 31.8100109170 add. cable outlets - H.S.........COMCAST CABLE 1,356.0000109171 lawn treatment supplies - mtnc....CROP PRODUCTION SERVICES 1,174.7100109172 Electricity - Strasburg Elem......DIRECT ENERGY BUSINESS 371.2600109173 Natural Gas - Hans Herr........... Natural Gas - Hans Herr water heatDIRECT ENERGY BUSINESS 500.0000109174 Preschool exp. - Early Childhood..FORGOTTEN FRIEND, INC. 600.0000109175 Sertoma Hearing & Speech Scholar.ITHACA COLLEGE 12,251.1800109176 diesel fuel - Shultz Transp.......RHOADS ENERGY CORP 537.5800109177 Ntl. gas transp. - H.H............ Ntl gas transp. - H.H. water heateUGI UTILITIES, INC. 377.7200109178 pens for Lampeter Fair............4IMPRINT, INC. 47.8600109179 belts - maint.....................A&I PRODUCTS 807.0000109180 repair fitness center weight equipADVANTAGE SPORT & FITNESS,

INC 681.9700109181 girls basketball supplies - athletANTHEM SPORTS LLC 299.0000109182 iPad - tech.......................APPLE INC 962.0000109183 dental reimb...................... vision reimb......................AUKAMP, BONNIE 356.3000109184 MM clock repair...................B&B INTEGRATIONS 15.0000109185 Title I - translate report card...BAKER, TERRY Z. 6,586.5500109186 legal fees - September............BARLEY SNYDER LLP 1,952.2500109187 new truck & van lease............. van & mower lease.................BB & T COMMERCIAL EQUIPMENT

CAPITAL CORP. 6,000.0000109188 final billing 2016-17 audit.......BBD, LLP 500.5000109189 Title I supplies..................BENCHMARK EDUCATION CO. 241.9200109190 scale service - wrestling.........BITTERMAN SCALE CO 727.6700109191 electrical parts -maint........... electrical supplies...............CAPITAL TRISTATE 375.3600109192 HVAC parts - maint................CAPP INC 325.0000109193 HS vo ag supplies.................CAREER SAFE, LLC 270.0000109194 Encyclopedia Britannica online - MCCIU 425.6700109195 print cartridges - tech........... printer cartridges - tech.........CDW GOVERNMENT INC 2,789.1600109196 water usage - campus..............CITY OF LANCASTER PA 88.8000109197 MM vocal music supplies...........CLASS GUITAR RESOURCES 2,963.8100109198 life ins premium - November....... LTD premium - November............CM REGENT SOLUTIONS-ASSURANT 367.2800109199 HS custodial supplies............. HS plumbing supplies..............COLT PLUMBING SPECIALTIES 31.8100109200 additional outlets - HS...........COMCAST CABLE 35.0000109201 pesticide business license........COMMONWEALTH OF PA 10,480.0000109202 HS copier lease................... MM copier lease...................CONESTOGA BUSINESS SOLUTIONS


* Denotes Non-Negotiable Transaction - Prenote - Direct Depositp d - Credit Card Paymentc # - Payables within Check

facksmc

Check #





778.2600109203 early childhood learning flyers... Board pages for minutes...........COOPER PRINTING INC. 2,077.4200109204 hosp ins prem - November..........CORESOURCE , INC 499.2600109205 plumbing parts - maint............CREST/GOOD MFG. CO. 27.0000109206 Pioneer Passes....................CROWN TROPHY 796.4400109207 disposal parts for HH kitchen..... track freezer repair..............CSP 281.5000109208 maint supplies....................D & J FARM STORE 552.7800109209 HS home ec groceries.............. MM home ec groceries..............DARRENKAMP'S 1,339.7400109210 electrical supplies............... lighting supplies - maint.........DAUPHIN ELECTRIC SUPPLY 3,200.0000109211 basketball backstops..............DEGLER-WHITING, INC. 2,189.0000109212 production of RE installment......DHF ASSOCIATES 660.0000109213 October physician's fee...........DIAMANTONI & ASSOCIATES 414.1400109214 HH art supplies...................DICK BLICK 50.3500109215 Title I supplies..................DIDAX EDUCATIONAL RESOURCES 26,377.1900109216 electricity - campus.............. electricity - stadium sign........DIRECT ENERGY BUSINESS 198.8000109217 natural gas - HH water heater..... natural gas - LE kitchen..........DIRECT ENERGY BUSINESS 45.2900109218 MM science tank rental............DRESSEL WELDING SUPPLY, INC. 460.7800109219 HS vo ag supplies................. HH custodial supplies.............E.M. HERR FARM & HOME SUPPLY 561.4400109220 tech equipment....................EPLUS TECHNOLOGY OF PA 716.8000109221 ceiling tiles - maint.............FBM 1,715.0000109222 bathroom floor repair - admin bldgFRANKFORD FLOORING INC. 540.0000109223 substitute nursing services....... substitute nursing service........FREAS, JANENE 1,437.4400109224 district telephone system.........FRONTIER 90.5200109225 PAC supplies......................FULL COMPASS SYSTEMS, LTD 877.1000109226 wrestling supplies - athletics....G-SPORTS WRESTLING 110.8600109227 HS wood tech supplies............. HS vo ag supplies.................G.R. MITCHELL, INC. 1,012.0000109228 Chromebooks - tech equip..........GDC IT SOLUTIONS 525.8700109229 MM car magnets....................GEIGER 1,350.0000109230 personnel folders - MM............GLOBAL PRINTING & PACKAGING 212.0600109231 HS wood tech supplies.............GRIZZLY INDUSTRIAL 10,660.5200109232 water heater - maint.............. plumbing parts - maint............HAJOCA CORPORATION 10.0800109233 LE nursing supplies - IU bid......HENRY SCHEIN INC 530.1500109234 HS custodial equipment repair..... MM custodial equipment repair.....HILLYARD INC-LANCASTER 975.3100109235 boy's tennis supplies - athletics. girl's tennis supplies - athleticsHOLABIRD 1,900.0400109236 CogAT 7 screener online........... Title I supplies..................HOUGHTON MIFFLIN HARCOURT

PUBLISHING CO. 4,122.5000109237 HS boiler service & inspection.... HH boiler service & inspection....INDUSTRIAL COMBUSTION SPEC. 1,896.4700109238 HH library books.................. LE library books..................INGRAM LIBRARY SRVICES, INC. 9,129.0000109239 substitute speech therapist - LE..INVO HEALTHCARE ASSOCIATES,

LLC 160.0000109240 Walnut Run - mow & trim...........J GARBER ENTERPRISES, LLC 105.0000109241 security - marine band concert....JACKSON, JEFFREY L.



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Check #





404.0000109242 reimb of EIT withholding that wasJENNINGS, COLLEEN 213.9200109243 JD 1600 parts.....................JOHN DEERE FINANCIAL 55.3300109244 HS vo ag supplies.................JOHN E LANDIS INC 1,482.5300109245 van 303 repair.................... auto part for van 303.............JONES HONDA-GMC-BUICK-ACURA 77.2900109246 HS vocal music supplies...........JW PEPPER & SON INC. 17.9500109247 Title I supplies..................KAPLAN EARLY LEARNING CO. 4,726.0000109248 license renewal for camera system. data line work at MM..............KIT NETWORK CABLING, INC. 443.9700109249 Title I - reading supplies........ MM teaching supplies..............KURTZ BROS. 72,790.0000109250 workers comp premium 3rd & final i workers comp premium - 3rd & finalLANC-LEB PUBLIC SCHOOL WC

FUND 26.7500109251 process RE interim taxes..........LANCASTER COUNTY INFORMATION 1,607.1000109252 random drug testing & admin physicLANCASTER GENERAL HEALTH 236.8000109253 ad for Board vacancy..............LNP MEDIA GROUP, INC. 206,141.3600109254 2nd installment - spec ed contract suplemental spec ed contract - SepLANCASTER-LEBANON INT. UNIT

13 70.0000109255 music therapy.....................LIVING UNLIMITED INC. 262.7300109256 HS tech lab supplies.............. maint supplies....................LOWE'S COMPANIES INC 23.3000109257 drinks in September...............LSSD - CAFETERIA ACCOUNT 2,275.0000109258 OPEB valuation for years 2018-2019MARKLEY ACTUARIAL SERVICES,

INC. 3,545.2600109259 infield mix.......................MARTIN STONE QUARRIES INC 5.7600109260 electrical parts..................MCCOMBS SUPPLY CO. INC. 458.8200109261 LE reading books..................MCGRAW-HILL SCHOOL ED

HOLDINGS LLC 99.2700109262 HH nursing supplies - IU bid...... trainer supplies..................MEDCO SUPPLY COMPANY 26.8000109263 propane - custodial...............MELLOTT BROTHERS 1,000.0000109264 Membean subscription..............MEMBEAN, INC. 100.0000109265 HS teaching supplies..............MERIDIAN STUDENT PLANNERS 861.4500109266 HS art supplies - quote...........METALLIFEROUS 245.0000109267 pupil personnel supplies..........MHS 13.3200109268 trainer supplies..................MOORE MEDICAL LLC 1,960.0000109269 MSDS online subscription..........MSDS ONLINE, INC 84.6700109270 elem band supplies................MUSICIAN'S FRIEND 32.9500109271 Title I supplies..................NASCO 86.0700109272 quarterly postage meter fee.......NEOPOST USA INC. 40,007.3200109273 daily fee for spec needs schooling daily fee for special needs schoolNEW STORY SCHOOLS 114.0200109274 auto parts - maint................NOLT'S AUTO PARTS, INC 5,203.0500109275 HS copy paper..................... LE copy paper.....................OFFICE BASICS INC. 1,553.4000109276 tuition - 20 days - Pathways ProgrOIL CITY AREA SCHOOL

DISTRICT



facksmc

Check #





1,035.0000109277 top dressing - maint..............OREGON DAIRY ORGANICS, LLC 87.5000109278 grass seed - maint................P L ROHRER & BRO. INC. 660.0000109279 boiler & vessel certificates......PA DEPT OF LABOR &

INDUSTRY-B 73.0000109280 pupil personnel supplies..........PAR INC. 95.0000109281 member dues - Supt................PDK 6,359.8300109282 HS biology textbooks.............. Title I supplies..................PEARSON EDUCATION 1,409.1000109283 pupil personnel supplies..........NCS PEARSON INC 690.0000109284 HS student assistance program..... MM student assistance program.....PENNSYLVANIA COUNSELING SV

INC 29,904.3500109285 final 2016-17 tuition payment.....PENNSYLVANIA CYBER CHARTER

SCHOOL 1,603.6000109286 HS marching band to football......PENSKE TRUCK LEASING CO.,

L.P. 1,037.2600109287 loan deduction....................PERFORMANT RECOVERY INC 288.6500109288 gift cards - HS Teacher of Month.. HH storage carts & stands.........PETTY CASH 105.0000109289 security - marine band concert....PHENNEGER, CHARLES MICHAEL 554.5000109290 field marking paint............... line painting supplies - maint....PIONEER 5,197.3300109291 electricity transp - campus....... electricity transp - SE...........PPL ELECTRIC UTILITIES 221.1000109292 pupil personnel supplies..........PRO-ED 2,960.0000109293 HS guidance - PSAT tests..........PSAT/NMSQT 21.3300109294 MM art supplies - IU Bid..........PYRAMID SCHOOL PRODUCTS 10,999.8800109295 monthly management fees........... prof staffing fees - Sept.........QUAD/GRAPHICS, INC. 260.8500109296 fan motor - maint.................R.E. MICHEL COMPANY INC. 29.7500109297 Mag One battery...................RADIO MAINTENANCE INC 207.4400109298 Title I supplies..................REALLY GOOD STUFF 1,151.4500109299 WLT RE refund - overpayment.......RENEW HOMES 129.9400109300 core drill rental................. part for roto tiller..............RESOURCE RENTALS AND SALES 1,440.0000109301 HS wrestling uniforms - athletics.REVOLUTION ATHLETIC WEAR 43,843.0600109302 unleaded gas - Shultz reimb.......RHOADS ENERGY CORP 7,410.0000109303 2 students at River Rock..........RIVER ROCK ACADEMY 117.4500109304 HS vo ag supplies.................ROBERTS OXYGEN COMPANY INC 406.1100109305 ESL translation services for teach Title I translate for parent confeRODRIGUEZ, THANNIA E. 27.7000109306 keys - maint......................RUSSELL LOCKSMITH-SAFES.,

INC. 3,178.3800109307 tech equip - master clock......... tech services.....................SAGE TECHNOLOGY SOLUTIONS

INC 311.2200109308 HS library books..................SALEM PRESS 29.5000109309 10 control keys...................SAMACO SUPPLY 93.2500109310 wood shop equipment repair........ repair for wood shop - HS.........SAWSTOP, LLC



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2,887.8100109311 HH classroom magazines............SCHOLASTIC INC 3,061.1200109312 2 students at youth detention centSCHOOL DISTRICT OF LANCASTER 613.6200109313 pupil personnel supplies.......... markerboard.......................SCHOOL SPECIALTY INC 70.7000109314 translate for IEP meeting.........SENSENIG, DONALD M. 8,708.5000109315 PowerSchool subscription renewal..POWERSCHOOL GROUP LLC 564.6600109316 HS teaching supplies..............SHIFFLER EQUIPMENT SALES

INC. 97,577.5000109317 contracted bus services - Cot..... add: Fuel mileage................SHULTZ TRANSPORTATION

COMPANY 534.4800109318 maint parts.......................SID-HARVEY'S 131.6600109319 HVAC parts - maint................SIEMENS INDUSTRY, INC. 285.5000109320 vision reimb......................SMECKER, JEFFREY 74.0200109321 ST RE refund - overpayment........SMITH-SHIFFLER, PATRICIA ANN 432.6600109322 auto parts - maint................ motor oil - maint.................SNAVELY & DOSCH INC. 26.9400109323 HS spec ed supplies...............SOCIAL THINKING 36.2700109324 parts for van 306.................STONER-WADE FORD, INC 139.4200109325 water/sewer usage - SE............STRASBURG BOROUGH AUTHORITY 3,511.3500109326 spec needs homebound tutoring.....STS INC 52.0000109327 LE pest control...................TELE-PEST INC. 283.0000109328 HS tech lab supplies..............THE ART STORE, INC 594.5000109329 solar salt - maint................THE COPE COMPANY 100.0000109330 member dues - Lanc. Young Artist sTHE DEMUTH MUSEUM 61.0600109331 interpreting an IEP meeting.......TILDE LANGUAGE SERVICES, LLC 8,728.0000109332 broadleaf weed control............ south field work..................TOMLINSON BOMBERGER LAWN

CARE 546.1400109333 chiller repair....................TRANE 148.5600109334 LE teaching supplies..............U.S. GAMES 542.0000109335 postage stamps - HS............... postage stamps - MM...............U.S. POSTMASTER 3,723.7800109336 ntl gas - HS water heater.........UGI UTILITIES, INC. 440.9400109337 custodial supplies................ HS custodial supplies.............VERITIV OPERATING COMPANY 14.2500109338 HS custodial filter...............VERITIV OPERATING COMPANY 547.2500109339 Title I supplies..................VOYAGER SOPRIS LEARNING 264.0000109340 2 county chorus registrants.......WARWICK SCHOOL DISTRICT 3,767.1700109341 district trash pickup - November..WASTE MANAGEMENT - CENTRAL

PA 3,986.6800109342 HH teaching supplies - IU bid..... LE teaching supplies - IU bid.....WB MASON CO INC 201.1000109343 Ferris 3200 part.................. mower belt........................WEAVER TURF POWER INC 820.2200109344 plumbing parts - maint............ plumbing parts....................WEINSTEIN SUPPLY CORPORATION 300.0000109345 Margaret Schuler Scholar - HannahWEST CHESTER UNIVERSITY 10,015.0500109346 1306 student tuition - 2016-2017..WEST SHORE SCHOOL DISTRICT



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129.0000109347 LE nursing supplies...............WILLIAM V. MACGILL & CO. 368.2800109348 Title I supplies..................WILSON LANGUAGE TRAINING 224.5000109349 topsoil - maint...................WITMER MULCH 10,134.76*00WF1011 2002 bond interest................WELLS FARGO BANK 533,321.07*0BBT1031 Medical claims & fees - October...BB&T ITEM PROCESSING CENTER 223,646.19*0FED1006 federal w/h taxes - 10/6.......... employer FICA - 10/6..............FEDERAL TAX PAYMENT SYSTEM 224,651.18*0FED1020 federal w/h taxes - 10/20......... employer FICA - 10/20.............FEDERAL TAX PAYMENT SYSTEM 233,949.63*0FED1103 federal w/h tax - 11/3 Pay........ employer FICA - 11/3 Pay..........FEDERAL TAX PAYMENT SYSTEM 26,573.84*0PAT1006 pa state income tax - 10/6 Pay....PA DEPARTMENT OF REVENUE 26,676.47*0PAT1020 pa state income tax - 10/20 Pay...PA DEPARTMENT OF REVENUE 27,934.28*0PAT1103 pa state income tax - 11/3 Pay....PA DEPARTMENT OF REVENUE 19,940.62*0PNC1005 TC - laptop screen replacements... AP - HS wood tech supplies........PNC BANK, N.A. 1,096.27*0SCD1006 Domestic relations - 10/6 Pay.....PA SCDU 1,096.27*0SCD1020 Domestic relations - 10/20 Pay....PA SCDU 1,123.89*0SCD1103 domestic relations - 11/3 Pay.....PA SCDU 254.00*D0000298 dental reimb......................ACHILLE, JOHN d

82.78*D0000299 vision reimb......................ALLEN-GORDON, CAROL d

97.00*D0000300 dental reimb......................BEERS, JENNIFER D d

1,808.00*D0000301 dental reimb......................BERNHARDT, TIMOTHY d

356.00*D0000302 dental reimb......................BITLER, DONNA d

927.02*D0000303 dental reimb...................... vision reimb......................BLOSE, MATTHEW A d

155.00*D0000304 dental reimb......................BOOK, TEDDI d

390.98*D0000305 dental reimb...................... vision reimb......................BOYCE, KATHLEEN d

277.18*D0000306 vision reimb...................... dental reimb......................BRAAS, JENNIFER d

188.00*D0000307 dental reimb......................BROWN, JEFFREY T. d

221.00*D0000308 dental reimb......................BUCKIUS, KIMBERLY d

143.00*D0000309 dental reimb......................BURROWS, KELLY A d

271.00*D0000310 dental reimb......................CANTY, MICHAEL J. d

500.00*D0000311 vision reimb......................DAVIS JR. GLENN R. d

259.97*D0000312 vision reimb......................DEARDORFF, AMY S d

389.00*D0000313 dental reimb...................... Professional Development Day - DolDOLL, SUSAN K d

157.00*D0000314 dental reimb...................... vision reimb......................EBERLY, KERRI d

601.00*D0000315 dental reimb......................FANTAZZI, GREGORY d

280.00*D0000316 dental reimb......................FEERRAR, LISA d

332.00*D0000317 dental reimb......................FLUCK, ELIZABETH d

148.00*D0000318 dental reimb......................FOWLER, TERESA J d

146.00*D0000319 vision reimb......................GARBER, TODD L. d

2,657.00*D0000320 tuition reimb..................... dental reimb......................GARRETT, BOBBI d

398.13*D0000321 dental reimb......................GETCHIS, MICHELLE d

125.00*D0000322 dental reimb......................GIBSON, BENJAMIN d

178.96*D0000323 vision reimb......................GILMAN, JENNIFER d



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216.56*D0000324 dental reimb...................... vision reimb......................GLEIBERMAN, ALYSON d

629.00*D0000325 dental reimb......................GOCHNAUER, MARYBETH d

87.74*D0000326 travel mileage for conference.....GODFREY, ANDREW d

139.98*D0000327 vision reimb......................GRAYBILL, TAMMY d

800.00*D0000328 tuition reimb.....................GRIMM, BARBARA d

160.00*D0000329 dental reimb......................GRIMM, JENNIFER L. d

280.00*D0000330 dental reimb......................GROVE, KARA d

23.88*D0000331 Lampeter Fair supplies............HARNISH, ANNE d

408.00*D0000332 dental reimb...................... vision reimb......................HART, CLAUDINE d

115.00*D0000333 vision reimb......................HEETER, BRADLEY d

118.00*D0000334 dental reimb......................HENRY, RAE ANN M d

160.00*D0000335 dental reimb......................HICKS, ELAINE R. d

241.00*D0000336 dental reimb......................HIGGINS, MICHELE d

235.00*D0000337 dental reimb......................HINKLE, CHRISTINA d

118.88*D0000338 travel mileage....................HOLLAND, MICHELLE T d

6.96*D0000339 travel mileage....................HOLLIDAY, JUNE d

54.00*D0000340 dental reimb......................HOSTETTER, BETH A. d

162.00*D0000341 dental reimb......................KAUFFMAN, LINDA d

500.00*D0000342 vision reimb......................KAUFFMAN, SUZANNE d

500.00*D0000343 vision reimb......................KING, JODI A d

110.00*D0000344 dental reimb......................KRUPPENBACH, CONNIE d

47.00*D0000345 vision reimb......................KURTZ, KARREN J d

155.00*D0000346 vision reimb......................LANCE, JAY L d

265.00*D0000347 dental reimb......................LAPP, ROSA S. d

322.00*D0000348 vision reimb......................LAU, ELISABETH D. d

1,055.00*D0000349 dental reimb......................LYNCH, CATHY d

94.06*D0000350 travel mileage - early childhood.. early childhood supplies - Story HMALCOLM, BRENDA d

183.00*D0000351 dental reimb......................MARSH, JEFFREY B d

184.00*D0000352 dental reimb......................MARTIN, HEATHER D d

105.00*D0000353 dental reimb......................MCCANNA, CHRISTY d

1,913.70*D0000354 dental reimb......................MENCARINI, JOSEPH M d

1,390.00*D0000355 dental reimb......................MEYER, MICHELE L. d

222.00*D0000356 vision reimb......................MORGAN, DERRICK d

80.00*D0000357 vision reimb......................NEFF, EMILY J d

182.00*D0000358 vision reimb......................NOLT, JEFFREY d

183.00*D0000359 dental reimb......................PAULINELLIE, HEIDI d

143.00*D0000360 dental reimb......................PEDERSEN, RENEE d

162.00*D0000361 dental reimb......................PETERS, SHARON L d

205.00*D0000362 dental reimb......................PETRUSO, RACHEL d

104.00*D0000363 dental reimb......................RICE, PAMELA d

126.00*D0000364 dental reimb......................RUOFF, CLAUDIA d



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25.00*D0000365 vision reimb......................SAMBOL, MICHELE d

650.00*D0000366 dental reimb......................SAVOCA, DEBRA A. d

1,769.00*D0000367 dental reimb......................SCHRECKENGOST, GARY d

162.00*D0000368 dental reimb......................SLOSS, JOSEPH B. d

12.12*D0000369 FBI reimb.........................SMITH, LISA M d

1,233.00*D0000370 dental reimb......................STAUFFER, JODY d

193.00*D0000371 dental reimb......................STEHMAN, KATHERINE d

133.04*D0000372 vision reimb......................STOLTZFUS, WENDY d

301.99*D0000373 dental reimb...................... reimb for nursing supplies........STUART, SARAH E. d

372.99*D0000374 dental reimb......................SWARR, JEFFREY d

341.63*D0000375 dental reimb...................... travel mileage....................SWEIGART, TERRY L. d

100.00*D0000376 dental reimb......................TOMS, RUTH d

100.00*D0000377 dental reimb......................TRACH, MARK d

155.00*D0000378 dental reimb......................WAGNER, ALLISON d

1,350.00*D0000379 tuition reimb.....................WEAVER, MELISSA d

48.61*D0000380 HS teacher in-service snacks......WESTPHAL, MICHELE B d

137.00*D0000381 dental reimb......................WHISKEYMAN, ERIN d

295.00*D0000382 dental reimb......................WILLIARD, JOANNE d

378.00*D0000383 dental reimb......................YINGER, DEBORAH d

292.00*D0000384 dental reimb......................YOCUM, REBECCA d

175.84*D0000385 vision reimb......................YOWLER, MELISSA d

13,046.06*PENS1006 employees' 403(b) payments - 10/6. employer's 403b) payments - 10/6..PENSERV PLAN SERVICES, INC. 13,033.08*PENS1020 employees' 403(b) pmts - 10/20 Pay employer's 403(b) pmts - 10/20 PayPENSERV PLAN SERVICES, INC. 11,709.53*PENS1103 employee 403(b) payments - 11/3... employer 403(b) payments - 11/3...PENSERV PLAN SERVICES, INC. 129,849.10*PSER1010 Oct employee share ret............ Oct employee share purch of svc...PUB SCH EMPLOYES RETIREMENT

10-General Fund 2,301,692.68

Grand Total Manual Checks : 1,497,782.24Grand Total Regular Checks : 772,155.44Grand Total Direct Deposits: 31,755.00Grand Total Credit Card Payments: 0.00Grand Total All Checks : 2,301,692.68



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CAFETERIA ACCOUNT - From 09/27/2017 To 10/31/2017



2,811.9900006152 Gen. Supplies - Cafe. - Food......BIMBO FOODS, INC. 13.8500006153 Prepayment For Lunches THOMAS.....DUSTIN THOMAS 667.9900006154 General Supplies- Cafeteria.......ECOLAB INC. 18,424.4300006155 Gen. Supplies - Cafe. - Food......FEESERS INC. 34.3400006156 Gen. Supplies - Cafe. - Food......HERR FOODS, INC 2,053.3200006157 Gen. Supplies - Cafe. - Food......HERSHEY CREAMERY CO. 48.6500006158 Prepayment For Lunches WORKMAN....JACK WORKMAN 71.4500006159 General Supplies- Cafeteria.......L H BRUBAKER APPLIANCES 437.1700006160 General Supplies- Cafeteria.......M J EARL 931.0000006161 Gen. Supplies - Cafe. - Food......MICKEY'S WHOLESALE PIZZAS 7.4000006162 Gen. Supplies - Cafe. - Food......MISTY BURGER 1,087.8500006163 Gen. Supplies - Cafe. - Food......NARDONE BROS. BAKING CO.

INC. 493.5200006164 Gen. Supplies - Cafe. - Food......REINHART FOODSERVICE 5,586.1000006165 Gen. Supplies - Cafe. - Food......SCHEID PRODUCE INC. 6,700.1400006166 Gen. Supplies - Cafe. - Food......SWISS DAIRY 196.0000006167 Repairs of Equipment - Cafe.......TELE-PEST INC. 170.0000006168 Repairs of Equipment - Cafe.......THOMAS GILLESPIE 242.0700006169 Gen. Supplies - Cafe. - Food......TURKEY HILL DAIRY INC. 14.3000006170 Prepayment For Lunches RESSLER....TYLER RESSLER 14,490.1100006171 Gen. Supplies - Cafe. - Food......US FOODSERVICE 613.0000006172 General Supplies- Cafeteria.......VERITIV OPERATING COMPANY

51-FOOD SERVICE/CAFETERIA 55,094.68

Grand Total Manual Checks : 0.00Grand Total Regular Checks : 55,094.68Grand Total Direct Deposits: 0.00Grand Total Credit Card Payments: 0.00Grand Total All Checks : 55,094.68



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HS ATHLETIC ACCOUNT - From 09/27/2017 To 10/31/2017



350.0000005440 V FOOTBALL9/29/17................. VOLLEYBALL 9/21/17................JACKSON, JEFFREY L. 42.9000005441 PURCHASED ICE FOR ICE MACHINES ATMCCRABB, JENNIFER LYNN 275.0000005442 2017 OCTORARA JH WRESTLING DUALS DOCTORARA WRESTLING BOOSTER

CLUB 100.0000005443 VOLLEYBALL INTERP. MEETING FINE...PIAA DISTRICT III 140.0000005444 V FOOTBALL 9/29/17................SPONAGLE, SHAUN 140.0000005445 V FOOTBALL 9/29/17................THOMAS, MICHAEL 140.0000005446 V FOOTBALL 9/29/17................WIGGINS, CHRISTOPHER M 105.0000005447 VOLLEYBALL 10/5/17................WIGGINS, CHRISTOPHER M 130.0000005448 NIAAA MEMBERSHIP DUES............. PSADA MEMBERSHIP DUES.............BLACK, KRISTEN 34.8600005449 REIMBURSEMENT FOR BREAKFAST @ GOLFCHIODO, MICHAEL A 140.0000005450 B V FOOTBALL 10/13/17.............DEJESUS, CESARE 250.0000005451 G BB ENTRY FEE HERSHEY HOLIDAYT TODERRY TOWNSHIP SCHOOL

DISTRICT 100.0000005452 FOOTBALL UNIFORM JERSEY...........H&L TEAM SALES INC 245.0000005453 B V FOOTBALL 10/13/17............. G VOLLEYBALL 10/18/17.............JACKSON, JEFFREY L. 150.0000005454 ALL STARR G SOCCER BANQUET 4 PLAYEL-L GIRLS SOCCER COACHES

ASSOCIATION 375.0000005455 1/19, 1/20 WRESTLING TOURNAMENT...NEW OXFORD WRESTLING

BOOSTERS 140.0000005456 B V FOOTBALL 10/13/17.............PHENNEGER, CHARLES MICHAEL 140.0000005457 B V FOOTBALL 10/13/17.............THOMAS, MICHAEL

29-Athletic Fund 2,997.76




Athletic Accounts - Payments to Officials

November 6, 2017 Board Report

Date Transaction Description Debit Credit Balance

Balance in ArbiterPay Account - September 27, 2017 8,751.36

10/16/2017 10:46 AMUpload Funds into ArbiterPay (EFT) 2,000.00

10/19/2017 10:46 AMUpload Funds into ArbiterPay (EFT) 10,000.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509157 9:00 AM, Game Fee$55.00, Larry Kapenstein 55.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509158 9:00 AM, Game Fee$55.00, Brian Parisan 55.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509158 9:00 AM, Game Fee$55.00, Kevin Love 55.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509159 9:00 AM, Game Fee$55.00, Matthew Kelley 55.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509159 9:00 AM, Game Fee$55.00, Mike Brill 55.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509163 9:45 AM, Game Fee$55.00, Max Kinderwater 55.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509163 9:45 AM, Game Fee$55.00, Michael Weiler 55.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509169 11:15 AM, Game Fee$41.00, Bob Hagen 41.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509170 11:15 AM, Game Fee$41.00, Mark Wagner 41.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509170 11:15 AM, Game Fee$41.00, Mitchell Poet 41.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509171 11:15 AM, Game Fee$41.00, Jonathan Damon 41.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509171 11:15 AM, Game Fee$41.00, Steven Wissler 41.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509180 11:15 AM, Game Fee$41.00, Edward Schwartz 41.00

09/27/2017 02:57 PMLampeter-Strasburg High School, 8/26/2017, Group105238 Game509180 11:15 AM, Game Fee$41.00, Matthew Allwein 41.00

09/28/2017 11:09 AMLampeter-Strasburg High School, 9/20/2017, Group105238 Game494080 4:00 PM, Game Fee$69.00, Steven Wissler 69.00

09/28/2017 11:09 AMLampeter-Strasburg High School, 9/27/2017, Group105238 Game1884 4:00 PM, Game Fee$65.00, Steven Wissler 65.00

09/28/2017 11:10 AMLampeter-Strasburg High School, 9/27/2017, Group105238 Game1884 4:00 PM, Game Fee$65.00, Jim Miller 65.00

09/28/2017 11:10 AMLampeter-Strasburg High School, 9/27/2017, Group105238 Game2090 5:00 PM, Game Fee$91.50, Donald Wagner 91.50


09/29/2017 10:13 AMLampeter-Strasburg High School, 9/28/2017, Group105238 Game494086 4:00 PM, Game Fee$69.00, Donna Underwood 69.00

09/29/2017 10:13 AMLampeter-Strasburg High School, 9/28/2017, Group105238 Game508677 4:00 PM, Game Fee$81.00, Paul Wehrman 81.00

09/29/2017 02:19 PMLampeter-Strasburg High School, 9/18/2017, Group105238 Game494078 4:00 PM, Game Fee$69.00, Jim Miller 69.00

10/02/2017 09:00 AMLampeter-Strasburg High School, 9/29/2017, Group102155 Game507942 7:00 PM, Game Fee$92.00, Dave Anderson 92.00

10/02/2017 09:00 AMLampeter-Strasburg High School, 9/29/2017, Group102155 Game507942 7:00 PM, Game Fee$92.00, Jeff Pierce 92.00

10/02/2017 09:00 AMLampeter-Strasburg High School, 9/29/2017, Group102155 Game507942 7:00 PM, Game Fee$92.00, Ray Trynovich 92.00

10/03/2017 09:31 AMLampeter-Strasburg High School, 10/2/2017, Group102155 Game507943 4:00 PM, Game Fee$78.00, John Sheptock 78.00

10/03/2017 09:31 AMLampeter-Strasburg High School, 10/2/2017, Group102155 Game507943 4:00 PM, Game Fee$78.00, Troy Hatfield 78.00

10/03/2017 09:31 AMLampeter-Strasburg High School, 10/2/2017, Group105238 Game494087 4:00 PM, Game Fee$69.00, Edward Schwartz 69.00

10/03/2017 09:31 AMLampeter-Strasburg High School, 10/2/2017, Group105238 Game494087 4:00 PM, Game Fee$69.00, Steve Hull 69.00

10/03/2017 09:31 AMLampeter-Strasburg High School, 10/2/2017, Group105238 Game494088 4:00 PM, Game Fee$81.00, Mitchell Poet 81.00




10/03/2017 09:31 AMLampeter-Strasburg High School, 10/2/2017, Group105238 Game494088 4:00 PM, Game Fee$81.00, Tim Spotts 81.00

10/03/2017 09:31 AMLampeter-Strasburg High School, 10/2/2017, Group106937 Game887799 4:00 PM, Game Fee$79.00, Alexandra Weisensale 79.00

10/03/2017 09:31 AMLampeter-Strasburg High School, 10/2/2017, Group106937 Game887799 4:00 PM, Game Fee$79.00, Deb Shepps 79.00

10/04/2017 08:56 AMLampeter-Strasburg High School, 10/3/2017, Group104729 Game471995 7:00 PM, Game Fee$126.00, ANDY GREINER 126.00

10/04/2017 08:56 AMLampeter-Strasburg High School, 10/3/2017, Group104729 Game471995 7:00 PM, Game Fee$126.00, JOHN MCCLURE 126.00

10/04/2017 08:56 AMLampeter-Strasburg High School, 10/3/2017, Group105238 Game2092 5:00 PM, Game Fee$61.00, Jonathan Damon 61.00


10/04/2017 08:56 AMLampeter-Strasburg High School, 10/3/2017, Group106937 Game887801 4:00 PM, Game Fee$122.00, kristen dombach 122.00

10/05/2017 10:23 AMLampeter-Strasburg High School, 10/4/2017, Group102155 Game455 5:00 PM, Game Fee$74.00, Steve Risk 74.00


10/05/2017 10:23 AMLampeter-Strasburg High School, 10/4/2017, Group105238 Game494089 4:00 PM, Game Fee$69.00, Jim Miller 69.00

10/05/2017 10:23 AMLampeter-Strasburg High School, 10/4/2017, Group105238 Game494090 4:00 PM, Game Fee$81.00, Eric Kinderwater 81.00

10/05/2017 10:23 AMLampeter-Strasburg High School, 10/4/2017, Group105238 Game494090 4:00 PM, Game Fee$81.00, Max Kinderwater 81.00

10/05/2017 10:23 AMLampeter-Strasburg High School, 10/4/2017, Group105238 Game494090 4:00 PM, Game Fee$81.00, Troy Adair 81.00

10/06/2017 01:44 PMLampeter-Strasburg High School, 10/5/2017, Group104729 Game471997 7:00 PM, Game Fee$126.00, ALLEN GEHR 126.00

10/06/2017 01:44 PMLampeter-Strasburg High School, 10/5/2017, Group104729 Game471997 7:00 PM, Game Fee$126.00, FRANK BLACK 126.00

10/06/2017 01:44 PMLampeter-Strasburg High School, 10/5/2017, Group105238 Game494091 5:30 PM, Game Fee$69.00, Jim Miller 69.00

10/06/2017 01:44 PMLampeter-Strasburg High School, 10/5/2017, Group105238 Game494091 5:30 PM, Game Fee$69.00, Steve Hull 69.00

10/06/2017 01:44 PMLampeter-Strasburg High School, 10/5/2017, Group105238 Game494092 7:00 PM, Game Fee$81.00, Matthew Kelley 81.00

10/06/2017 01:44 PMLampeter-Strasburg High School, 10/5/2017, Group105238 Game494092 7:00 PM, Game Fee$81.00, Steve Ilgenfritz 81.00

10/09/2017 09:01 AMLampeter-Strasburg High School, 10/6/2017, Group105238 Game2064 4:00 PM, Game Fee$65.00, Scott Brill 65.00

10/09/2017 09:01 AMLSHS, 10/6/2017, Group105238 Game2064 4:00 PM, Group105238 Game2065 5:00 PM, Game Fee$156.50, Donald Kitchen 156.50

10/09/2017 09:01 AMLampeter-Strasburg High School, 10/6/2017, Group106937 Game887804 4:00 PM, Game Fee$146.00, Alexandra Weisensale 146.00


10/10/2017 01:54 PMLampeter-Strasburg High School, 10/6/2017, Group106937 Game887803 4:00 PM, Game Fee$183.00, Sarah Bomberger 183.00

10/10/2017 01:54 PMLampeter-Strasburg High School, 10/9/2017, Group106937 Game887807 4:00 PM, Game Fee$146.00, DAN FLETCHER 146.00

10/10/2017 01:54 PMLampeter-Strasburg High School, 10/9/2017, Group106937 Game887807 4:00 PM, Game Fee$146.00, Paula Musselman 146.00

10/11/2017 11:33 AMLampeter-Strasburg High School, 10/10/2017, Group105238 Game1890 4:00 PM, Game Fee$97.50, Scott Brill 97.50


10/11/2017 11:33 AMLampeter-Strasburg High School, 10/10/2017, Group105238 Game510144 7:00 PM, Game Fee$81.00, Kyle Wehrman 81.00

10/11/2017 11:33 AMLSHS, 10/10/2017, Group105238 Game510144 7:00 PM, Group105238 Game510145 5:30 PM, Game Fee$150.00, Steve Ilgenfritz 150.00

10/11/2017 11:33 AMLampeter-Strasburg High School, 10/10/2017, Group105238 Game510145 5:30 PM, Game Fee$69.00, Jim Duvall 69.00

10/11/2017 11:33 AMLampeter-Strasburg High School, 10/10/2017, Group106937 Game887809 4:00 PM, Game Fee$122.00, Carole Manderewicz 122.00

10/11/2017 11:33 AMLampeter-Strasburg High School, 10/10/2017, Group106937 Game887809 4:00 PM, Game Fee$122.00, RUTH WINNE 122.00

10/11/2017 11:33 AMLampeter-Strasburg High School, 10/10/2017, Group111370 Game583212 4:15 PM, Game Fee$97.50, George Overmeyer 97.50




10/12/2017 09:32 AMLampeter-Strasburg High School, 10/11/2017, Group102155 Game456 5:00 PM, Game Fee$74.00, Troy Hatfield 74.00

10/12/2017 09:32 AMLampeter-Strasburg High School, 10/11/2017, Group102155 Game456 5:00 PM, Game Fee$74.00, Wayne Hoffman 74.00

10/12/2017 09:32 AMLampeter-Strasburg High School, 10/11/2017, Group105238 Game494095 4:00 PM, Game Fee$69.00, Bruce Mazurkewicz 69.00


10/12/2017 09:32 AMLampeter-Strasburg High School, 10/11/2017, Group105238 Game494096 4:00 PM, Game Fee$81.00, Justin Hess 81.00

10/12/2017 09:32 AMLampeter-Strasburg High School, 10/11/2017, Group106937 Game887811 4:00 PM, Game Fee$146.00, Dean Rust 146.00

10/12/2017 09:32 AMLampeter-Strasburg High School, 10/11/2017, Group106937 Game887811 4:00 PM, Game Fee$146.00, Lisa McCoy 146.00

10/13/2017 10:14 AMLampeter-Strasburg High School, 10/12/2017, Group102155 Game509032 4:00 PM, Game Fee$69.00, Ron Boas 69.00

10/13/2017 10:14 AMLampeter-Strasburg High School, 10/12/2017, Group102155 Game509032 4:00 PM, Game Fee$69.00, Scott Eitner 69.00

10/16/2017 08:25 AMLampeter-Strasburg High School, 10/13/2017, Group102155 Game507944 7:00 PM, Game Fee$92.00, Harry Flawd 92.00

10/16/2017 08:25 AMLampeter-Strasburg High School, 10/13/2017, Group105238 Game2062 4:00 PM, Game Fee$126.00, Bob Hagen 126.00

10/16/2017 08:25 AMLampeter-Strasburg High School, 10/13/2017, Group105238 Game2062 4:00 PM, Game Fee$126.00, Fred Helder 126.00

10/16/2017 08:25 AMLampeter-Strasburg High School, 10/13/2017, Group106937 Game887815 4:00 PM, Game Fee$122.00, Heather Thompson 122.00

10/16/2017 08:25 AMLampeter-Strasburg High School, 10/13/2017, Group106937 Game887815 4:00 PM, Game Fee$122.00, M Grumbine 122.00

10/18/2017 08:28 AMLampeter-Strasburg High School, 10/16/2017, Group106937 Game887813 4:00 PM, Game Fee$122.00, Vicki Zurbrick 122.00

10/18/2017 08:29 AMLampeter-Strasburg High School, 10/16/2017, Group105238 Game508598 4:00 PM, Game Fee$126.00, Thomas Bennett 126.00

10/18/2017 08:29 AMLampeter-Strasburg High School, 10/16/2017, Group105238 Game508598 4:00 PM, Game Fee$126.00, Travis Steedle 126.00

10/18/2017 08:29 AMLampeter-Strasburg High School, 10/16/2017, Group106937 Game887813 4:00 PM, Game Fee$122.00, RUTH WINNE 122.00

10/20/2017 09:00 AMLSHS, 10/18/2017, Group105238 Game2060 4:00 PM, Group105238 Game2061 5:00 PM, Game Fee$126.00, Eugene Schwartz 126.00

10/20/2017 09:00 AMLSHS 10/18/2017, Group105238 Game2060 4:00 PM, Group105238 Game2061 5:00 PM, Game Fee$126.00, Thomas Bennett 126.00

10/20/2017 09:00 AMLampeter-Strasburg High School, 10/19/2017, Group102155 Game509052 4:00 PM, Game Fee$69.00, Dan Mentzer 69.00

10/20/2017 09:00 AMLampeter-Strasburg High School, 10/19/2017, Group102155 Game509052 4:00 PM, Game Fee$69.00, David Mergenthaler 69.00

10/20/2017 09:00 AMLampeter-Strasburg High School, 10/19/2017, Group102155 Game509052 4:00 PM, Game Fee$69.00, Wayne Hoffman 69.00

10/23/2017 09:27 AMLampeter-Strasburg High School, 10/20/2017, Group102155 Game507946 7:00 PM, Game Fee$92.00, Bill McHale 92.00

10/23/2017 09:27 AMLampeter-Strasburg High School, 10/20/2017, Group105238 Game2058 4:00 PM, Game Fee$65.00, Donald Orner 65.00

10/23/2017 09:27 AMLSHS, 10/20/2017, Group105238 Game2058 4:00 PM, Group105238 Game2059 5:00 PM, Game Fee$126.00, Steven Wissler 126.00

10/23/2017 09:27 AMLampeter-Strasburg High School, 10/20/2017, Group105238 Game2059 5:00 PM, Game Fee$61.00, Edward Schwartz 61.00

10/24/2017 08:25 AMLampeter-Strasburg High School, 10/23/2017, Group102155 Game507947 4:00 PM, Game Fee$78.00, Dan Mentzer 78.00

10/24/2017 08:25 AMLampeter-Strasburg High School, 10/23/2017, Group102155 Game507947 4:00 PM, Game Fee$78.00, Theodore Makauskas 78.00

10/26/2017 12:43 PMLampeter-Strasburg High School, 10/25/2017, Group102155 Game457 5:00 PM, Game Fee$74.00, Wayne Hoffman 74.00

10/29/2017 11:03 AMLampeter-Strasburg High School, 9/26/2017, Group105238 Game494084 4:00 PM, Game Fee$69.00, Kelvin Hatch 69.00

Processing Fees 165.04

Balance in ArbiterPay Account - October 31, 2017 12,079.82

facksmc

Check #

CAPITAL RESERVE ACCT - From 10/04/2017 To 11/07/2017



7,751.0400004195 Prof. Services - athletic turf....ARCHITERRA, PC 8,066.5500004196 dist. Cafe. equip. repairs - Cap.CSP 3,621.7500004197 dist. Cafe. gas stove repairs - CHOBART 13,336.0600004198 repair concrete sidewalks ar H.H.. blacktop repairs at H.S. parking lHUTCHINSON EXCAVATING INC 573.6600004199 engiineering services - H.S. BoileMOORE ENGINEERING COMPANY 12,782.0000004200 contractor's liabillity insurance.NATIONWIDE 94.5000004201 digital prints - athletic turf -PRINT-O-STAT 8,005.6500004202 repair ropes course - Cap. Res....RUTTER, BRIAN 270.0000004203 legal fees - athletic turf........WEST LAMPETER TOWNSHIP

32-Capital Projects 54,501.21





Year-End Budget Transfers

June 30, 2017

General Fund

Account Number From To

10-1100-122-000-10-000-000-040-0000 9,000.00 Elementary Instructional - Substitutes

10-1100-125-000-10-000-000-040-0000 18,000.00 Elementary Instructional - Supplemental

10-1100-220-000-10-000-000-040-0000 7,000.00 Elementary Instructional - Social Security

10-1100-230-000-10-000-000-040-0000 14,000.00 Elementary Instructional - Retirement

10-1100-240-000-10-000-000-050-0000 67,000.00 Tuition - Elementary

10-1100-240-000-30-000-000-050-0000 98,000.00 Tuition - Secondary

10-1100-271-000-10-000-000-040-0000 60,000.00 Elementary Instructional - Health Insurance

10-2361-580-000-00-001-000-001-0000 5,000.00 Superintendent - Other Travel

10-1200-322-271-00-000-000-003-0000 46,000.00 Professional Educational Services - IU

10-2271-240-000-10-000-000-040-0000 67,000.00 Tuition - Elementary

10-2271-240-000-30-000-000-040-0000 98,000.00 Tuition - Secondary

10-2500-610-000-00-000-000-003-0000 14,000.00 Business Office Supplies - Inventory Adjustment

10-2720-122-000-00-001-000-040-0000 9,000.00 Transportation Services - Substitutes

10-2720-170-000-00-001-000-040-0000 18,000.00 Transportation Services - Van Drivers

10-2720-220-000-00-001-000-040-0000 7,000.00 Transportation Services - Social Security

10-2720-230-000-00-001-000-040-0000 14,000.00 Transportation Services - Retirement

10-2750-513-000-00-000-000-003-0000 5,000.00 Transportation Services - Non-public

Total: 278,000.00 278,000.00

October 16, 2017 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, 2017. 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 April 3, 2017, 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 16, 2017 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 2017. 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 other post-employment benefits. 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 16, 2017.

Board of School Directors Lampeter-Strasburg School District October 16, 2017 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 had no discussions with management regarding the application of accounting principles and auditing standards prior to appointment as the District’s auditors.

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

Lampeter-Strasburg

School District

Lampeter, Pennsylvania

Lancaster County

Financial StatementsYear Ended June 30, 2017

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 46

Other Post-Employment Benefits Schedule of Funding Progress 47

Schedule of the District’s Proportionate Share of the Net Pension Liability 48

Schedule of the District’s Pension Plan Contributions 49 SINGLE AUDIT Schedule of Expenditures of Federal Awards 50

Notes to Schedule of Expenditures of Federal Awards 52

Summary Schedule of Prior Audit Findings 53

LAMPETER-STRASBURG SCHOOL DISTRICT CONTENTS 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 54

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 56

Schedule of Findings and Questioned Costs 58

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 School District, Lampeter, Pennsylvania as of and for the year ended June 30, 2017, 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, 2017, 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.

-1-

Other Matters

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 other post-employment benefits schedule of funding progress and the schedules of the District’s proportionate share of the net pension liability and pension plan contributions on pages 3 through 13 and 46 through 49 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 16, 2017, 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 16, 2017

-2-

LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2017 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, 2017. 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 3,043 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 2016-2017, there were 435 employees in the District, consisting of 222 teachers, 13 administrators, including general administration, principals, and supervisors, and 200 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 2016-2017 fiscal year of $34,757,137. During the 2016-2017 fiscal year, the District had an increase in total net position of $2,499,576. The net position of governmental activities increased by $2,543,467 and the net position of the business-type activities decreased by $43,891.

● The General Fund reported an increase of fund balance of $548,872, bringing the cumulative balance to

$6,236,468 at the conclusion of the 2016-2017 fiscal year. ● At June 30, 2017, the General Fund fund balance includes non-spendable inventory of $56,038, $1,300,000

assigned to retirement rate stabilization, $554,000 assigned to technology initiatives, $470,000 assigned for property tax assessment appeals, and an unassigned amount of $3,856,430 or 7.44% of the $51,842,040 2017-2018 General Fund expenditure budget. Guidelines prescribed by the Pennsylvania Department of Education allow a District to maintain a maximum General Fund unassigned fund balance of 8% of the following year’s expenditure budget.

● Total General Fund revenues and other financing sources were $1,112,863 more than budgeted amounts and

total General Fund expenditures and other financing uses were $193,169 less than budgeted amounts resulting in a net positive variance of $1,306,032.

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.

-3-

LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2017 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. 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 program. 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.

-4-

LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2017 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. The District maintains three major 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 45 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, a schedule of the District's progress in funding its obligation to provide other post-employment benefits and schedules of net pension liability and the District’s pension contributions. The required supplementary information can be found on Pages 46 through 49 of this report.

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2017 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 2016-2017 fiscal year the District's assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $34,757,137. The following table presents condensed information for the Statement of Net Position of the District at June 30, 2017 and 2016. Governmental Business-Type

Activities Activities Totals

2017 2016 2017 2016 2017 2016

ASSETS Current assets $ 21,026,097 $ 19,034,973 $ 447,822 $ 400,124 $ 21,473,919 $ 19,435,097 Noncurrent assets 47,984,293 50,504,817 121,261 113,560 48,105,554 50,618,377

Total assets 69,010,390 69,539,790 569,083 513,684 69,579,473 70,053,474

DEFERRED OUTFLOWS Deferred charges – pensions 15,570,646 6,676,000 615,057 264,000 16,185,703 6,940,000 Deferred amounts on debt refunding 91,062 134,558 - - 91,062 134,558

Total deferred outflows 15,661,708 6,810,558 615,057 264,000 16,276,765 7,074,558

LIABILITIES Current liabilities 5,799,366 10,863,570 75,788 62,498 5,875,154 10,926,068 Noncurrent liabilities 109,957,755 98,957,998 3,209,022 2,765,679 113,166,777 101,723,677

Total liabilities 115,757,121 109,821,568 3,284,810 2,828,177 119,041,931 112,649,745

DEFERRED INFLOWS Deferred credits – pensions 1,511,730 1,669,000 59,714 66,000 1,571,444 1,735,000

NET POSITION (DEFICIT) Net investment in capital assets 20,677,163 18,090,536 121,261 113,560 20,798,424 18,204,096 Restricted 7,121,555 5,239,572 - - 7,121,555 5,239,572 Unrestricted (deficit) (60,395,471) (58,470,328) (2,281,645) (2,230,053) (62,677,116) (60,700,381)

Total net position (deficit) $ (32,596,753) $ (35,140,220) $ (2,160,384) $ (2,116,493) $ (34,757,137) $ (37,256,713) The District's total assets as of June 30, 2017 were $69,579,473 of which $17,796,490, or 25.58%, consisted of cash and investments and $48,105,554, or 69.14%, consisted of the District's net investment in capital assets. The District's total liabilities as of June 30, 2017 were $119,041,931 of which $27,398,192, or 23.02% consisted of general obligation debt used to acquire and construct capital assets and $81,967,000, or 68.86%, consisted of the actuarially determined net pension liability. The District had a deficit in unrestricted net position of $62,677,116 at June 30, 2017. The District’s unrestricted net position decreased by $1,976,735 during 2016-2017 primarily due to the results of current year operations and the change in the District’s actuarially determined net pension liability. A portion of the District's net position reflects its restricted net position which totaled $7,121,555 as of June 30, 2017. Most of the District's restricted net position is related to amounts restricted for capital expenditures. A small portion, $13,306, is restricted for student activities at the elementary schools.

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2017 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, 2017, the District's net investment in capital assets, increased by $2,594,328 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 long-term debt. The following table presents condensed information for the Statement of Activities of the District for 2017 and 2016: Governmental Business-Type

Activities Activities Totals 2017 2016 2017 2016 2017 2016 REVENUES Program revenues Charges for services $ 203,298 $ 237,369 $ 1,285,721 $ 1,293,283 $ 1,489,019 $ 1,530,652 Operating grants and contributions 8,132,995 7,285,200 669,529 661,669 8,802,524 7,946,869 Capital grants and contributions - - - - - -

General revenues Property taxes levied for general purposes 34,494,119 33,343,418 - - 34,494,119 33,343,418 Other taxes levied for general purposes 3,471,508 3,487,234 - - 3,471,508 3,487,234 Grants and entitlements not restricted to specific programs 4,567,762 3,964,257 - - 4,567,762 3,964,257 Investment earnings 150,215 70,987 2,748 439 152,963 71,426 Loss on sale of capital assets (198,671) (37,492) - - (198,671) (37,492)

Total revenues 50,821,226 48,350,973 1,957,998 1,955,391 52,779,224 50,306,364 EXPENSES Instruction 32,519,588 31,592,271 - - 32,519,588 31,592,271 Instructional student support services 3,427,216 3,000,638 - - 3,427,216 3,000,638 Administrative and financial support services 5,202,017 4,888,585 - - 5,202,017 4,888,585 Operation and maintenance of plant services 3,747,041 3,622,958 - - 3,747,041 3,622,958 Pupil transportation 1,544,010 1,574,250 - - 1,544,010 1,574,250 Student activities 1,091,264 1,065,719 - - 1,091,264 1,065,719 Community services 3,750 3,000 - - 3,750 3,000 Interest and amortization expense related to non-current liabilities 703,847 800,408 - - 703,847 800,408 Food service - - 1,575,975 1,600,229 1,575,975 1,600,229 Child care - - 464,940 433,630 464,940 433,630

Total expenses 48,238,733 46,547,829 2,040,915 2,033,859 50,279,648 48,581,688

Change in net position before transfers 2,582,493 1,803,144 (82,917) (78,468) 2,499,576 1,724,676

Transfers (39,026) (34,859) 39,026 34,859 - -

CHANGE IN NET POSITION (DEFICIT) $ 2,543,467 $ 1,768,285 $ (43,891) $ (43,609) $ 2,499,576 $ 1,724,676

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2017 During 2016-2017, the District’s net position increased by $2,499,576 in part due to savings in medical costs, salary and other benefit costs, and utility 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. 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 on Debt

Student Activities

Pupil Transportation

Operation & Maint of Plant…

Admin & Financial Support…

Instructional Student Support

Instruction

Program Revenues

Expenses

2016 ‐ 2017 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 74.70%Operating Grants & Contributions 16.00%

Charges for Services 0.40%

Grants & Entitlements Not Restricted 8.99%

Loss on Sale of Capital Assets ‐0.39%

Investment Earnings 0.30%

2016‐2017 Revenues by Sources ‐Governmental Activities

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2017 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, 2017, the District's governmental funds reported a combined fund balance of $13,358,023 which is an increase of $2,430,855 from the prior year. The following table summarizes the District's total governmental fund balances as of June 30, 2017 and 2016 and the total 2017 change in governmental fund balances. 2017 2016 Change

General Fund $ 6,236,468 $ 5,687,596 $ 548,872 Capital Projects Fund 7,108,249 5,229,354 1,878,895 Public Purpose Trust Fund 13,306 10,218 3,088

$ 13,358,023 $ 10,927,168 $ 2,430,855 GENERAL FUND The General Fund is the District's primary operating fund. At the conclusion of the 2016-2017 fiscal year, the General Fund fund balance was $6,236,438 representing an increase of $548,872 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 2016-2017 fiscal year. The District's reliance upon tax revenues is demonstrated by the graph below that indicates 72.85% of General Fund revenues are derived from local taxes.

Taxes 72.85%

Intergovernmental Revenues 26.57%

Investment Earnings 0.21% Other 0.37%

2016‐2017 General Fund Revenues and Other Financing Sources

General Fund Revenues and Other Financing Sources

2017 2016 $ Change % Change

Tax revenues $ 37,439,300 $ 36,215,239 $ 1,224,061 3.38 Intergovernmental revenues 13,656,271 11,452,305 2,203,966 19.24 Investment earnings 105,415 60,788 44,627 73.41 Other 189,487 158,083 31,404 19.87

$ 51,390,473 $ 47,886,415 $ 3,504,058 7.32

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2017 Net tax revenues increased by $1,224,061 or 3.38% due to several factors. A millage increase of 1.90% in 2016-2017 and an increase in collections for earned income taxes and delinquent 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 2017 compared to 2016: 2017 2016 $ Change % Change

Real estate tax $ 32,992,950 $ 31,996,436 $ 996,514 3.11 Interim tax 212,128 239,521 (27,393) (11.44) PURTA tax 39,526 40,459 (933) (2.31) Earned income tax 3,036,807 2,941,942 94,865 3.22 Transfer tax 434,563 518,127 (83,564) (16.13) Delinquent tax 723,326 478,754 244,572 51.09

$ 37,439,300 $ 36,215,239 $ 1,224,061 3.38 Intergovernmental revenues increased primarily due to receipt of the rental and sinking fund subsidy. These state reimbursements for construction projects were deferred in 2015-2016. The deferred subsidy from 2015-2016 and the 2016-2017 subsidy were both recognized in 2016-2017. In addition, intergovernmental revenues increased as a direct result of the state retirement subsidy which increased commensurate with the employer annual contribution percentage. 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 Wages42.11%

Employee Benefits25.76%

Purchased Services12.19%

Supplies2.82%

Equipment 0.93%

Other 0.09%

Debt Service 11.21%

Transfers Out4.89%

2016‐2017 General Fund Expenditures and Other Financing Uses

General Fund Expenditures and Other Financing Uses

2017 2016 $ Change % Change

Salaries and wages $ 21,412,090 $ 21,052,053 $ 360,037 1.71 Employee benefits 13,095,214 12,207,144 888,070 7.28 Purchased services 6,195,487 6,550,885 (355,398) (5.43) Supplies 1,434,054 1,553,639 (119,585) (7.70) Equipment 472,544 426,750 45,794 10.73 Other 46,036 41,964 4,072 9.70 Debt service 5,699,176 5,588,221 110,955 1.99 Transfers out 2,487,000 380,000 2,107,000 554.47

$ 50,841,601 $ 47,800,656 $ 3,040,945 6.36

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2017 Salaries and wages increased by $360,037 or 1.71% in 2016-2017 compared to 2015-2016 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 30.03% from 25.84% which represents a 16.22% increase over the prior year. Transfers out increased commensurate with additional amounts 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 2016-2017, the Capital Projects Fund reported an increase in fund balance of $1,878,895 due to transfers from the General Fund in excess of amounts expended for capital expenditures. The remaining fund balance of $7,108,249 as of June 30, 2017 is restricted for future capital expenditures. The transfer of $2,487,000 from the General Fund to the Capital Projects Fund is based upon future capital improvements that may be dictated by an upcoming facility master plan. GENERAL FUND BUDGET INFORMATION Actual revenues and other financing sources were $1,112,863 more than budgeted amounts and actual expenditures and other financing uses were $193,169 less than budgeted amounts resulting in a net overall positive variance of $1,306,032. Major budgetary highlights for 2016-2017 were as follows: ● Actual local revenues received were $787,583 more than budgeted amounts primarily due to greater than

expected real estate, earned income, and delinquent tax collections; charges for services associated with the District providing special education services to surrounding school districts; and higher returns on investments than projected.

● Total actual expenditures were under budget by $1,807,349. This surplus is due to savings in the areas of

salaries, medical insurance, other employee benefits, utilities, and special education contracts. ● Other financing sources (uses) were over budget by $1,610,111 due to an unbudgeted transfer of funds to the

Capital Projects Fund as noted above. BUSINESS-TYPE ACTIVITIES AND FOOD SERVICE FUND During 2016-2017, the net position of the business-type activities decreased by $43,891. The net position of the Food Service Fund decreased by $42,789 and the net position of the School-Age Child Care Fund decreased by $1,102. As of June 30, 2017, the business-type activities had a deficit in net position of $2,160,384. The Food Service Fund had an increase in net position of $17,058 and the School-Age Child Care Fund had an increase in net position of $30,232 prior to the recognition of the changes in the net pension liability and other noncurrent liabilities. CAPITAL ASSETS The District's net capital assets for its governmental and business-type activities as of June 30, 2017 amounted to $48,105,554 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 $2,512,823 4.96%. The decrease was the result of current year depreciation expense and loss on disposals in excess of current capital additions.

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2017 Current year depreciation expense and loss on disposals were $3,041,943 and capital expenditures were $529,120. Major capital additions for the current fiscal year included the following: ● High School Ventilator Replacement $ 88,098 ● Asphalt Repair $110,000 ● Athletic Field Project – Construction in Progress $156,626 NONCURRENT LIABILITIES At the end of the current fiscal year, the District had total general obligation debt of $27,398,192 consisting of $5,435,000 in bonds payable, $21,662,000 in notes payable, and $301,192 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 $5,016,089 or 15.47% 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 $108,290,132 which exceeds the District's outstanding general obligation debt as of June 30, 2017. The District reports its allocated portion of its defined benefit unfunded benefit obligation related to its participation in the Pennsylvania State Employee 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 $81,967,000 as of June 30, 2017. The District's net pension liability increased by $11,493,000 or 16.31% during the fiscal year. The District maintains an AA rating from Standard and Poor's. Other noncurrent liabilities consist of the District's liabilities for capital leases, accrued retirement bonuses, compensated absences and its net obligation for post-employment benefits, which totaled $3,801,585 as of June 30, 2017. These liabilities increased by $160,488 or 4.41% 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 2017-2018 budget totaling $51,842,040 which used $378,730 of General Fund fund balance as of June 30, 2017 and the real estate tax millage was increased by 1.50%. 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.

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LAMPETER-STRASBURG SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED June 30, 2017 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. 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") system and, as in the case for our District, self-insured medical 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 may lead 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 following table presents the projected employer contribution rates published by PSERS and the District’s projected share of retirement contribution for General Fund expenses for the next five years. Increase

Employer Over Additional Additional

Contributions Previous Total State Local Mill % Mill

Fiscal Year Rate Year Contributions Support Support Equivalent Increase

2017-2018 32.57% 8.46% $ 7,238,100 $ 449,554 $ 449,554 0.26 1.29% 2018-2019 34.18% 4.94% $ 7,804,773 $ 283,337 $ 283,337 0.16 0.80% 2019-2020 35.53% 3.95% $ 8,336,145 $ 265,686 $ 265,686 0.15 0.72% 2020-2021 35.59% 1.18% $ 8,666,145 $ 165,000 $ 165,000 0.09 0.44% 2021-2022 36.40% 1.25% $ 9,016,440 $ 175,148 $ 175,148 0.10 0.45% 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's finances. 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.

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Governmental Business-type

Activities Activities Total

ASSETS AND DEFERRED OUTFLOWS

OF RESOURCES

CURRENT ASSETS

Cash and cash equivalents 3,357,022$ 153,390$ 3,510,412$

Investments 14,035,448 250,630 14,286,078

Taxes receivable 1,140,720 - 1,140,720

Due from other governments 2,143,668 7,207 2,150,875

Internal balances 34,989 (34,989) -

Other receivables 258,212 4,694 262,906

Inventories 56,038 66,890 122,928

Total current assets 21,026,097 447,822 21,473,919

NONCURRENT ASSETS

Capital assets, net 47,984,293 121,261 48,105,554

Total assets 69,010,390 569,083 69,579,473

DEFERRED OUTFLOWS OF RESOURCES

Deferred charges on proportionate share of pension 15,570,646 615,057 16,185,703

Deferred amounts on debt refunding 91,062 - 91,062

Total deferred outflows of resources 15,661,708 615,057 16,276,765

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND NET POSITION (DEFICIT)

CURRENT LIABILITIES

Accounts payable 618,950 1,628 620,578

Accrued salaries, payroll withholdings and benefits 4,514,022 1,800 4,515,822

Due to other governments 449,064 - 449,064

Accrued interest payable 173,871 - 173,871

Unearned revenue 43,459 72,360 115,819

Total current liabilities 5,799,366 75,788 5,875,154

NONCURRENT LIABILITIES

Due within one year 5,259,103 - 5,259,103

Due in more than one year 104,698,652 3,209,022 107,907,674

Total noncurrent liabilities 109,957,755 3,209,022 113,166,777

Total liabilities 115,757,121 3,284,810 119,041,931

DEFERRED INFLOWS OF RESOURCES

Deferred credits on proportionate share of pension 1,511,730 59,714 1,571,444

NET POSITION (DEFICIT)

Net investment in capital assets 20,677,163 121,261 20,798,424

Restricted 7,121,555 - 7,121,555

Unrestricted (deficit) (60,395,471) (2,281,645) (62,677,116)

Total net position (deficit) (32,596,753)$ (2,160,384)$ (34,757,137)$

See accompanying notes-14-


STATEMENT OF NET POSITION (DEFICIT)

June 30, 2017

Charges Operating Capital

for Grants and Grants and Governmental Business-type

Expenses Services Contributions Contributions Activities Activities Total

GOVERNMENTAL ACTIVITIES

Instruction 32,519,588$ 73,561$ 5,565,263$ -$ (26,880,764)$ -$ (26,880,764)$

Instructional student support 3,427,216 - 413,546 - (3,013,670) - (3,013,670)

Administrative and financial support services 5,202,017 - 422,140 - (4,779,877) - (4,779,877)

Operation and maintenance of plant services 3,747,041 - 232,122 - (3,514,919) - (3,514,919)

Pupil transportation 1,544,010 8,402 726,372 - (809,236) - (809,236)

Student activities 1,091,264 121,335 83,582 - (886,347) - (886,347)

Community services 3,750 - - - (3,750) - (3,750)

Interest and amortization expense related to

noncurrent liabilities 703,847 - 689,970 - (13,877) - (13,877)

Total governmental activities 48,238,733 203,298 8,132,995 - (39,902,440) - (39,902,440)

BUSINESS-TYPE ACTIVITIES

Food service 1,575,975 871,218 622,729 - - (82,028) (82,028)

Child care 464,940 414,503 46,800 - - (3,637) (3,637)

Total business-type activities 2,040,915 1,285,721 669,529 - - (85,665) (85,665)

Total primary government 50,279,648$ 1,489,019$ 8,802,524$ -$ (39,902,440) (85,665) (39,988,105)

GENERAL REVENUES

Property taxes levied for general purposes 34,494,119 - 34,494,119

Other taxes levied for general purposes 3,471,508 - 3,471,508

Grants and entitlements not restricted to specific programs 4,567,762 - 4,567,762

Investment earnings 150,215 2,748 152,963

Loss on disposal of capital assets (198,671) - (198,671)

TRANSFERS (39,026) 39,026 -

Total general revenues and transfers 42,445,907 41,774 42,487,681

CHANGE IN NET POSITION (DEFICIT) 2,543,467 (43,891) 2,499,576


Beginning of year (35,140,220) (2,116,493) (37,256,713)

End of year (32,596,753)$ (2,160,384)$ (34,757,137)$

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See accompanying notes


STATEMENT OF ACTIVITIES

Year ended June 30, 2017

Program Revenues Changes in Net Position (Deficit)

Net (Expense) Revenue and

Capital Public

General Projects Purpose

Fund Fund Trust Total

Cash and cash equivalents 700,766$ 2,008,620$ 13,414$ 2,722,800$

Investments 9,181,241 3,628,333 - 12,809,574

Taxes receivable, net 1,140,720 - - 1,140,720

Due from other funds 129,697 1,500,000 - 1,629,697

Due from other governments 2,143,668 - - 2,143,668

Other receivables 104,868 - - 104,868

Inventories 56,038 - - 56,038

Total assets 13,456,998$ 7,136,953$ 13,414$ 20,607,365$


RESOURCES AND FUND BALANCES

LIABILITIES

Accounts payable 311,397$ 28,704$ -$ 340,101$

Due to other funds 1,594,600 - 108 1,594,708

Accrued salaries, payroll withholdings

and benefits 4,514,022 - - 4,514,022

Due to other governments 449,064 - - 449,064

Unearned revenue 68,130 - - 68,130

Total liabilities 6,937,213 28,704 108 6,966,025


Unavailable revenues - property taxes 283,317 - - 283,317

FUND BALANCES

Nonspendable

Inventories 56,038 - - 56,038

Restricted for

Capital projects - 7,108,249 - 7,108,249

Student organizations - - 13,306 13,306

Assigned to

Employer retirement rate stabilization 1,300,000 - - 1,300,000

Property tax assessment appeals 470,000 - - 470,000

Technology initiatives 554,000 - - 554,000

Unassigned 3,856,430 - - 3,856,430

Total fund balances 6,236,468 7,108,249 13,306 13,358,023

Total liabilities, deferred inflows of

resources and fund balances 13,456,998$ 7,136,953$ 13,414$ 20,607,365$

Major Funds



BALANCE SHEET - GOVERNMENTAL FUNDS

June 30, 2017

ASSETS

TOTAL GOVERNMENTAL FUND BALANCES 13,358,023$

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

are different because:

Capital assets used in governmental activities are not financial resources and

therefore are not reported in the governmental funds balance sheet. 47,984,293

Deferred outflows of resources for deferred amounts on debt refunding are currently

expended in the governmental funds, whereas they are capitalized and amortized

over the life of the respective debt in the government-wide statement of net position

(deficit). 91,062

Deferred outflows of resources and deferred inflows of resources related to pensions

are not reported as assets and liabilities in the governmental funds balance sheet. 14,058,916

Some of the District's property taxes, per capita taxes and certain other receivables

will be collected after year-end, but are not available soon enough to pay for the

current period's expenditures, and therefore are reported as deferred inflows of

resources on the governmental funds balance sheet. 307,988

The Internal Service Fund is used by management to charge the cost of health

insurance claims to the General Fund. The assets and liabilities of the District's

Internal Service Fund are included in the governmental activities on the government-

wide statement of net position (deficit). 1,734,591

Noncurrent liabilities are not due and payable in the current period and therefore are

not reported as liabilities in the governmental funds balance sheet. (109,957,755)

Accrued interest payable on long-term liabilities is included in the statement of net

position (deficit), but is excluded from the governmental funds balance sheet until due

and payable. (173,871)

NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES (32,596,753)$


GOVERNMENTAL ACTIVITIES ON THE STATEMENT OF NET POSITION (DEFICIT)


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

June 30, 2017

Capital Public

General Projects Purpose

Fund Fund Trust Total

Local sources 38,047,783$ 95,794$ 13,470$ 38,157,047$

State sources 12,405,118 - - 12,405,118

Federal sources 933,503 - - 933,503

Total revenues 51,386,404 95,794 13,470 51,495,668

EXPENDITURES

Current

Instruction 28,737,588 - - 28,737,588

Support services 12,962,583 40,474 - 13,003,057

Operation of noninstructional services 955,254 - 10,382 965,636

Facilities acquisition, construction and

improvement services - 664,873 - 664,873

Debt service 5,699,176 - - 5,699,176

Total expenditures 48,354,601 705,347 10,382 49,070,330

EXCESS (DEFICIENCY) OF REVENUES

OVER (UNDER) EXPENDITURES 3,031,803 (609,553) 3,088 2,425,338

OTHER FINANCING SOURCES (USES)

Proceeds from extended term financing - 40,474 - 40,474

Sale of/compensation for capital assets 4,069 - - 4,069

Transfers in - 2,487,000 - 2,487,000

Transfers out (2,487,000) (39,026) - (2,526,026)

Total other financing sources (uses) (2,482,931) 2,488,448 - 5,517

NET CHANGE IN FUND BALANCES 548,872 1,878,895 3,088 2,430,855

FUND BALANCES

Beginning of year 5,687,596 5,229,354 10,218 10,927,168

End of year 6,236,468$ 7,108,249$ 13,306$ 13,358,023$


GOVERNMENTAL FUNDS

Major Funds


STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -


REVENUES

NET CHANGE IN FUND BALANCES - GOVERNMENTAL FUNDS 2,430,855$

Amounts reported for governmental activities in the statement of activities are

different because:

Capital outlays are reported in governmental funds as expenditures.

However, in the statement of activities, the cost of those assets is allocated

over their estimated useful lives and reported as depreciation expense. This

is the amount by which depreciation expense and the net book value of

disposed assets exceeded capital outlays in the current period.

Capital outlay expenditures 490,094$

Net book value of disposed assets (206,809)

Depreciation expense (2,803,809) (2,520,524)

Because some property taxes and certain other receivables will 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 decreased by this amount in the current period.

Deferred inflows of resources June 30, 2016 (942,935)

Deferred inflows of resources June 30, 2017 307,988 (634,947)

The Internal Service Fund is used by management to charge the cost of

health insurance and unemployment premiums and claims to the General

Fund. The change in net position of the Internal Service Fund is reported with

the governmental activities. 437,104

The issuance of long-term debt provides current financial resources to

governmental funds, while the repayment of the principal of long-term debt

consumes the current financial resources of the governmental funds. Neither

transaction, however, has any effect on the change in net position of

governmental activities. Also, governmental funds report the effect of

premiums, discounts and similar items when long-term debt is issued,

whereas these amounts are deferred and amortized in the statement of

activities. This amount is the net effect of these differences in the treatment

of long-term debt and related items.

Repayment of bonds and notes payable 4,799,000

Proceeds from extended term financing (40,474)

Repayment of extended term financing 6,121

Amortization of premiums and deferred amounts on refunding 173,593 4,938,240

Some expenses reported in the statement of activities do not require the use

of current financial resources, and, therefore are not reported as expenditures

on governmental funds.

Current year change in accrued interest payable 16,615

Change in net pension liability and related deferred inflows and outflows (2,004,338)

Current year change in accrued retirement bonuses (110,684)

Current year change in compensated absences (39,351)

Current year change in net post-employment benefit (OPEB) obligation 30,497 (2,107,261)

CHANGE IN NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES 2,543,467$



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 Internal

Service Child Care Service

Fund Fund Total Fund

ASSETS AND DEFERRED OUTFLOWS

OF RESOURCES

CURRENT ASSETS

Cash and cash equivalents 27,187$ 126,203$ 153,390$ 634,222$

Investments - 250,630 250,630 1,225,874

Due from other governments 7,207 - 7,207 -

Due from other funds 47,690 47,018 94,708 -

Other receivables 1,120 3,574 4,694 153,344

Inventories 66,890 - 66,890 -

Total current assets 150,094 427,425 577,519 2,013,440

NONCURRENT ASSETS

Capital assets, net 121,261 - 121,261 -

Total assets 271,355 427,425 698,780 2,013,440

DEFERRED OUTFLOWS OF RESOURCES

Deferred charges on proportionate

share of pension 427,303 187,754 615,057 -


RESOURCES AND NET POSITION

(DEFICIT)

CURRENT LIABILITIES

Accounts payable 811$ 817$ 1,628$ 278,849$

Due to other funds 118,169 11,528 129,697 -

Accrued salaries, payroll withholdings

and benefits 1,800 - 1,800 -

Unearned revenue 72,360 - 72,360 -

Total current liabilities 193,140 12,345 205,485 278,849

NONCURRENT LIABILITIES

Due within one year - - - -

Due in more than one year 2,227,500 981,522 3,209,022 -

Total noncurrent liabilities 2,227,500 981,522 3,209,022 -

Total liabilities 2,420,640 993,867 3,414,507 278,849


Deferred credits on proportionate

share of pension 41,486 18,228 59,714 -


Net investment in capital assets 121,261 - 121,261 -

Unrestricted (deficit) (1,884,729) (396,916) (2,281,645) 1,734,591

Total net position (deficit) (1,763,468)$ (396,916)$ (2,160,384)$ 1,734,591$



STATEMENT OF NET POSITION (DEFICIT) - PROPRIETARY FUNDS

June 30, 2017

Major Funds




Charges for services 871,218$ 414,503$ 1,285,721$ 5,762,282$

OPERATING EXPENSES

Salaries 527,646 267,996 795,642 -

Employee benefits 345,060 171,081 516,141 5,335,079

Purchased professional and technical services 35,969 - 35,969 -

Purchased services - 289 289 -

Supplies 635,975 25,574 661,549 -

Depreciation 31,325 - 31,325 -

Total operating expenses 1,575,975 464,940 2,040,915 5,335,079

Operating income (loss) (704,757) (50,437) (755,194) 427,203

NONOPERATING REVENUES

Earnings on investments 213 2,535 2,748 9,901

State sources 131,191 46,800 177,991 -

Federal sources 491,538 - 491,538 -

Total nonoperating revenues 622,942 49,335 672,277 9,901

CHANGE IN NET POSITION (DEFICIT)

BEFORE TRANSFERS (81,815) (1,102) (82,917) 437,104

TRANSFERS IN 39,026 - 39,026 -

CHANGE IN NET POSITION (DEFICIT) (42,789) (1,102) (43,891) 437,104


Beginning of year (1,720,679) (395,814) (2,116,493) 1,297,487

End of year (1,763,468)$ (396,916)$ (2,160,384)$ 1,734,591$

Major Funds

OPERATING REVENUES



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





CASH FLOWS FROM OPERATING ACTIVITIESCash received from charges for services 885,641$ 416,319$ 1,301,960$ -$

Cash received from assessments made to other funds - - - 5,608,938

Cash payments to employees for services (865,917) (415,286) (1,281,203) -

Cash payments for insurance claims - - - (5,577,707)

Cash payments to supplies for goods and services (587,703) (25,309) (613,012) -

Net cash provided by (used for) operating activities (567,979) (24,276) (592,255) 31,231

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIESState sources 135,478 46,800 182,278 -

Federal sources 452,341 - 452,341 -

Net cash provided by noncapital financing activities 587,819 46,800 634,619 -

CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIESAcquisition of capital assets (39,026) - (39,026) -

Transfers in 39,026 - 39,026 -

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

CASH FLOWS FROM INVESTING ACTIVITIESEarnings on investments 213 2,535 2,748 9,901

Net sale (purchase) of investments - (2,268) (2,268) (94,075)

Net cash provided by (used for) investing activities 213 267 480 (84,174)

Net increase (decrease) in cash 20,053 22,791 42,844 (52,943)

CASH Beginning of year 7,134 103,412 110,546 687,165

Ending of year 27,187$ 126,203$ 153,390$ 634,222$

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

Operating income (loss) (704,757)$ (50,437)$ (755,194)$ 427,203$

Adjustments to reconcile operating loss to net cashprovided by (used for) operating activities

Depreciation 31,325 - 31,325 -

Donated commodities used 92,851 - 92,851 -

(Increase) decrease in

Due from other funds (3,248) (1,383) (4,631) (153,344)

Other receivables (1,120) 3,199 2,079 -

Inventories (9,421) - (9,421) -

Increase (decrease) in

Accounts payable 811 554 1,365 (242,628)

Due to other funds (49,124) 570 (48,554) -

Accrued salaries, payroll withholdings and benefits (4,811) (2,055) (6,866) -

Unearned revenue 18,791 - 18,791 -

Net pension liability and related pension items 60,724 25,276 86,000 -

Net cash provided by (used for) operating activities (567,979)$ (24,276)$ (592,255)$ 31,231$

SUPPLEMENTAL DISCLOSURE

Noncash noncapital financing activity

USDA donated commodities 92,851$ -$ 92,851$ -$

-22-

See accompanying notes


STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS


Major Funds

Private-

Purpose Agency

Trust Funds

ASSETS

Cash and cash equivalents 205,748$ 165,293$

Other accounts receivable - 530

Total assets 205,748 165,823

LIABILITIES

Accounts payable 12,350 27,105

Due to student groups - 138,718

Total liabilities 12,350 165,823$

NET POSITION

Net position held in trust for scholarships 193,398$



STATEMENT OF NET POSITION - FIDUCIARY FUNDS

June 30, 2017

Private-

Purpose

Trust

ADDITIONS

Gifts and contributions 13,207$

Investment earnings 360

Total additions 13,567

DEDUCTIONS

Scholarships awarded and fees paid 16,221

CHANGE IN NET POSITION (2,654)

NET POSITION

Beginning of year 196,052

End of year 193,398$



STATEMENT OF CHANGES IN NET POSITION - FIDUCIARY FUND


LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 (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 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 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 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, 2017

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.

-26-

LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 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:

-27-


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 2016-2017 was 20.2458 mills ($20.25 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. An allowance for doubtful accounts of $6,760 has been established by the District for 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.

-28-

LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 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, 2017.

Compensated Absences

District policies permit employees to accumulate earned but unused vacation, personal and sick days. The liability for these compensated absences is recorded as a noncurrent liability in the government-wide financial statements. A liability for these amounts is reported in the governmental fund financial statements only to the extent they have matured, for example, as a result of employee resignations and retirements.

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:

-29-

LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 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.

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 Chief of Finance and Operations 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, 2016, the District adopted the provisions of GASB Statement No. 73, "Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement No. 68, and Amendments to Certain Provisions of GASB Statements 67 and 68", GASB Statement No. 74 "Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans", GASB Statement No. 76, "The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments", GASB Statement No. 77, "Tax Abatement Disclosures"; GASB Statement No. 78, "Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans" and GASB Statement No. 79, "Certain External Investment Pools and Pool Participants".

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The objective of GASB Statement No. 76 is to identify—in the context of the current governmental financial reporting environment—the hierarchy of GAAP. The "GAAP hierarchy" consists of the sources of accounting principles used to prepare financial statements of state and local governmental entities in conformity with GAAP and the framework for selecting those principles. GASB Statement No. 76 reduces the GAAP hierarchy to two categories of authoritative GAAP and addresses the use of authoritative and non-authoritative literature in the event that the accounting treatment for a transaction or other event is not specified within a source of authoritative GAAP.

GASB Statement No. 77 is intended to improve financial reporting by requiring governments that enter into tax abatement agreements to disclose certain information about the agreements. The implementation of GASB Statement No. 77 had no impact on the financial statements of the District for the year ended June 30, 2017.

GASB Statement No. 78 amends the scope and applicability of GASB No. Statement 68 to exclude pensions provided to employees of state or local governmental employers through a cost-sharing multiple-employer defined benefit pension plan meeting certain criteria. The implementation of GASB Statement No. 78 had no impact on the financial statements of the District for the year ended June 30, 2017.

The objective of GASB Statement No. 79 is to address for certain external investment pools and their participants the accounting and financial reporting implications that result from changes in the regulatory provisions referenced by previous accounting and financial reporting standards. The implementation of GASB Statement No. 79 had no impact on the financial statements of the District for the year ended June 30, 2017.

GASB Statement No. 73 establishes requirement for defined benefit pensions that are not within the scope of GASB Statement No. 68, "Accounting and Financial Reporting for Pensions", as well as for the assets accumulated for purposes of providing those pensions. In addition, it establishes requirements for defined contribution pensions that are not within the scope of GASB Statement No. 68. It also amends certain provisions of GASB Statement No. 67, "Financial Reporting for Pension Plans", and GASB Statement No. 68 for pension plans and pensions that are within their respective scopes.

GASB Statement No. 74 replaces GASB Statements No. 43, "Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans", as amended, and GASB Statement No. 57, "OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans". It also includes requirements for defined contribution OPEB plans that replace the requirements for those OPEB plans in GASB Statement No. 25, "Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans", as amended, GASB Statement No. 43, and GASB Statement No. 50, "Pension Disclosures".

New Accounting Pronouncements

GASB Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions" will be effective for the District for the year ended June 30, 2018. GASB Statement No. 75 replaces the requirements of GASB Statement No. 45 and requires governments to report a liability on the face of the financial statements for the OPEB that they provide. Statement 75 requires governments in all types of OPEB plans to present more extensive note disclosures and required supplementary information (RSI) about their OPEB liabilities. Among the new note disclosures is a description of the effect on the reported OPEB liability of using a discount rate and a healthcare cost trend rate that are one percentage point higher and one percentage point lower than assumed by the government. The new RSI includes a schedule showing the causes of increases and decreases in the OPEB liability and a schedule comparing a government’s actual OPEB contributions to its contribution requirements.

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GASB Statement No. 80 "Blending Requirements for Certain Component Units-amendment of GASB Statement No. 14" will be effective for the District for the year ended June 30, 2018. GASB Statement No. 80 amends the blending requirements for the financial statement presentation of component units of all state and local governments. The additional criterion requires blending of a component unit incorporated as a not-for-profit corporation in which the primary government is the sole corporate member. The additional criterion does not apply to component units included in the financial reporting entity pursuant to the provisions of GASB Statement No. 39, "Determining Whether Certain Organizations Are Component Units".

GASB Statement No. 81 "Irrevocable Split-Interest Agreements" will be effective for the District for the year ended June 30, 2018. GASB Statement No. 81 requires that a government that receives resources pursuant to an irrevocable split-interest agreement recognize assets, liabilities, and deferred inflows of resources at the inception of the agreement. Furthermore, GASB Statement No. 81 requires that a government recognize assets representing its beneficial interests in irrevocable split-interest agreements that are administered by a third party, if the government controls the present service capacity of the beneficial interests. GASB Statement No. 81 requires that a government recognize revenue when the resources become applicable to the reporting period.

GASB Statement No. 82 "Pension Issues-an amendment of GASB Statements No. 67, No. 68 and No. 73" will be effective for the District for the year ended June 30, 2018. GASB Statement No. 82 addresses issues regarding (1) the presentation of payroll-related measures in required supplementary information, (2) the selection of assumptions and the treatment of deviations from the guidance in an Actuarial Standard of Practice for financial reporting purposes, and (3) the classification of payments made by employers to satisfy employee (plan member) contribution requirements.

(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 Housing 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.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 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, 2017, the carrying amount of the District's deposits was $6,669,676 and the bank balance was $6,689,541. 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 $3,651,318 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 assets 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, 2017, PSDLAF was rated as AAA by a nationally recognized statistical rating agency.

Investments

As of June 30, 2017, the District had the following investments: Investment Maturities (In Years) Investment Type Fair Value Less than 1 1 – 5 6 – 10 11 – 15

PSDLAF collateralized investment pool $ 4,400,000 $ 4,400,000 $ - $ - $ - Certificates of deposit 5,473,108 5,473,108 - - - Government and agency bonds 1,624,747 1,624,747 - - -

$ 11,497,855 $ 11,497,855 $ - $ - $ -

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 $11,497,855 Time deposits classified as investments on balance sheet 2,788,223

Total investments per financial statements $14,286,078 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, 2017.

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. The District had no investments subject to interest rate risk as of June 30, 2017.

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.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 (4) CAPITAL ASSETS

Capital asset activity for the year ended June 30, 2017 was as follows: Beginning Ending

Balance Increases Decreases Balance

Governmental activities Capital assets not being depreciated Land and improvements $ 6,365,459 $ - $ 205,559 $ 6,159,900 Construction in progress 40,425 344,838 228,637 156,626

Total capital assets not being depreciated 6,405,884 344,838 434,196 6,316,526

Capital assets being depreciated Buildings and improvements 83,164,896 110,000 - 83,274,896 Furniture and equipment 2,618,752 263,893 48,555 2,834,090

Total capital assets being depreciated 85,783,648 373,893 48,555 86,108,986

Less accumulated depreciation for Buildings and improvements (40,012,343) (2,565,863) - (42,578,206) Furniture and equipment (1,672,372) (237,946) (47,305) (1,863,013)

Total accumulated depreciation (41,684,715) (2,803,809) (47,305) (44,441,219)

Total capital assets being

depreciated, net 44,098,933 (2,429,916) 1,250 41,667,767

Governmental activities, net $ 50,504,817 $(2,085,078) $ 435,446 $ 47,984,293

Business-type activities Capital assets being depreciated Machinery and equipment $ 453,523 $ 39,026 $ - $ 492,549 Less accumulated depreciation Machinery and equipment (339,963) (31,325) - (371,288)

Business-type activities, net $ 113,560 $ 7,701 $ - $ 121,261

Depreciation expense was charged to functions/programs of the District as follows: Governmental activities Instruction $ 2,472,900 Administrative and financial support services 149,294 Operation and maintenance of plant services 63,936 Pupil transportation 15,869 Student activities 101,810

Total depreciation expense – governmental activities $ 2,803,809

Business-type activities Food service $ 31,325

As of June 30, 2017, the District had outstanding construction projects to be completed. The amount remaining on the outstanding contracts is approximately $72,000.

(5) INTERNAL RECEIVABLES, PAYABLES AND TRANSFERS

The composition of interfund balances as of June 30, 2017 is as follows:

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 Receivable To Amount Payable From Amount

School-Age Child Care Fund $ 35,490 General Fund $ 35,490 Capital Projects Fund 1,500,000 General Fund 1,500,000 General Fund 108 Public Purpose Trust Fund 108 General Fund 70,479 Food Service Fund 70,479

$ 1,606,077 $ 1,606,077

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, 2017 is as follows:

Transfers In Amount Transfers Out Amount

Capital Projects Fund $ 2,487,000 General Fund $ 2,487,000 Food Service Fund 39,026 Capital Projects Fund 39,026

$ 2,526,026 $ 2,526,026

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 equipment.

(6) NONCURRENT LIABILITIES

The following summarizes the changes in noncurrent liabilities for the year ended June 30, 2017: Amount

Balance Balance Due Within

July 1, 2016 Increases Decreases June 30, 2017 One Year

Governmental activities

General obligation debt Bonds payable $ 5,920,000 $ - $ 485,000 $ 5,435,000 $ 500,000 Notes payable 25,976,000 - 4,314,000 21,662,000 4,528,000 Bond premiums 518,281 - 217,089 301,192 150,435

Total general obligation debt 32,414,281 - 5,016,089 27,398,192 5,178,435

Other noncurrent liabilities Capital leases - 40,474 6,121 34,353 7,659 Compensated absences 1,049,592 44,407 5,056 1,088,943 34,712 Accrued retirement bonuses 1,710,501 110,684 - 1,821,185 38,297 OPEB obligation 793,325 255,306 285,803 762,828 - Net pension liability (See Note 7) 67,796,000 11,056,254 - 78,852,254 -

Total other noncurrent

liabilities 71,349,418 11,507,125 296,980 82,559,563 80,668

Total governmental

activities 103,763,699 11,507,125 5,313,069 109,957,755 5,259,103

Business-type activities Compensated absences 26,939 2,494 - 29,433 - Accrued retirement bonuses 45,378 4,120 - 49,498 - OPEB obligation 15,362 15,247 15,264 15,345 - Net pension liability (See Note 7) 2,678,000 436,746 - 3,114,746 -

Total business-type activities 2,765,679 458,607 15,264 3,209,022 -

Total noncurrent liabilities $ 106,529,378 $ 11,965,732 $ 5,328,333 $ 113,166,777 $ 5,259,103

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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.

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, 2017 consisted of the following:

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

General obligation bonds Series of 2011 0.40% - 3.375% $ 8,245,000 03/01/2027 $ 5,435,000

Total general obligation bonds 5,435,000 General obligation notes Series of 2002 2.01% - 2.64% $15,000,000 02/05/2022 5,217,000 Series of 2012 0.40% - 4.00% $11,625,000 06/01/2019 5,045,000 Series of 2014 0.50% - 3.00% $ 9,995,000 02/15/2022 9,815,000 Series of 2015 1.68% $ 2,060,000 02/15/2023 1,585,000

Total general obligation notes 21,662,000

Total general obligation debt $ 27,097,000

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

2018 $ 5,028,000 $ 727,087 $ 5,755,087 2019 5,188,000 563,337 5,751,337 2020 5,543,000 421,423 5,964,423 2021 5,753,000 263,868 6,016,868 2022 2,720,000 131,869 2,851,869 2023-2027 2,865,000 282,031 3,147,031

$ 27,097,000 $ 2,389,615 $ 29,486,615

Interest Rate Management Plan

The General Obligation Notes 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 at June 30, 2017 was an asset of $744,111. The value of the swap agreements relative to the District's General Obligation Notes is not reflected on the District's statement of net position.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 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, 2017 are as follows:

Year ending June 30, Principal Interest Total

2018 $ 7,659 $1,411 $ 9,070 2019 8,017 1,053 9,070 2020 8,391 679 9,070 2021 8,783 287 9,070 2022 1,503 9 1,512

$34,353 $3,439 $37,792 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, 2017:

Governmental Business-type Activities Activities

Accrued retirement benefit $1,691,765 $ 45,980 Employer social security and Medicare share on above 129,420 3,518

$1,821,185 $ 49,498 Other Post-Employment Benefits

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

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.

Annual OPEB Cost and Net OPEB Obligation

The District's annual other post-employment benefit cost (expense) is calculated based on the annual required contribution of the employer ("ARC"), an amount actuarially determined. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal costs each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed 30 years.

The District’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation as of June 30, 2017, 2016 and 2015 were as follows:

Percentage Annual of Annual OPEB OPEB Cost Net OPEB Year Cost Contributed Obligation

2017 $ 213,337 114% $778,173 2016 $ 379,900 85% $808,687 2015 $ 380,434 96% $753,363

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The following table shows the components of the District's OPEB cost for the year, the amount actually contributed by the District and changes in the District's net OPEB obligation:

Annual required contribution $ 238,206 Interest on net OPEB obligation 32,347 Adjustment to annual required contribution (57,216)

Annual OPEB expense 213,337 Contributions made (243,851)

Decrease in net OPEB obligation (30,514) Net OPEB obligation – beginning of year 808,687

Net OPEB obligation – end of year $ 778,173 Funded Status and Funding Progress

As of July 1, 2016, the most recent actuarial valuation, the actuarial accrued liability for benefits was $2,246,791, all of which was unfunded. The covered payroll (annual payroll of active employees) was $18,624,008 and the ratio of the unfunded actuarial accrued liability ("UAAL") to the covered payroll was 12.1%.

Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality and benefit cost trends. Amounts determined regarding the funded status and the annual required contribution of the District are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents information about whether the actuarial value of assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits.

Actuarial Methods and Assumptions

Projections of benefits for financial reporting purposes are based on substantive benefits (the benefits as understood by the District and employees) and included the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the District and retirees to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial liabilities and the actuarial value of assets, consistent with the long-term perspective of calculations.

In the most recent actuarial valuation, the entry age normal cost method was used. Because the School District funds its OPEB on a pay-as-you-go basis, the plan has no assets (investments) legally held exclusively for paying the postretirement medical benefits. Actuarial assumptions included an interest rate of 4.0% per annum, medical inflation of 10.0% in 2016, decreasing by 1.0% per year to a rate of 9.0% in 2017, and gradually decreasing to 5.0% in 2021 and thereafter.

(7) PENSION PLAN

For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Public School Employees Retirement System ("PSERS") and additions to/deductions from PSERS's fiduciary net position have been determined on the same basis as they are reported by PSERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 Plan Description

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 the system 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% or 2.5%, 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% or 2.5%, 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 the system 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.

Members who joined the system 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 the system 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 the system 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%.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 Employer Contributions

The District’s contractually required contribution rate for fiscal year ended June 30, 2017 was 29.20% 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 pension plan from the District were $6,455,302 for the year ended June 30, 2017.

Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions

At June 30, 2017, the District reported a liability of $81,967,000 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2016, and the total pension liability used to calculate the net pension liability was determined by rolling forward the system's total pension liability as of June 30, 2015 to June 30, 2016. 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, 2016, the District's proportion was 0.1654 percent, which was an increase of 0.0027 percent from its proportion measured as of June 30, 2015.

For the year ended June 30, 2017, the District recognized pension expense of $2,058,450. At June 30, 2017, 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 expected and actual experience $ - $ 682,781 Changes in assumptions 2,958,831 - Net difference between projected and actual investment earnings 4,568,464 - Changes in proportions 1,985,200 888,663 Difference between employer contributions and proportionate share of total contributions 217,906 - Contributions subsequent to the measurement date 6,455,302 -

$ 16,185,703 $ 1,571,444

$6,455,302 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, 2017. 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:

2018 $ 1,556,012 2019 1,556,012 2020 3,060,113 2021 1,986,820

$ 8,158,957 Actuarial Assumptions

The total pension liability as of June 30, 2016 was determined by rolling forward the system's total pension liability as the June 30, 2015 actuarial valuation to June 30, 2016 using the following actuarial assumptions, applied to all periods included in the measurement:

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Changes in assumptions used in measurement of the Total Pension Liability beginning June 30, 2016: ● The Investment Rate of Return was adjusted form 7.50% to 7.25% ● The inflation assumption was decreased from 3.00% to 2.75% ● Salary growth changed from an effective average of 5.50%, which was comprised of inflation of 3.00%,

real wage growth and for merit or seniority increases of 2.50%, to an 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 modified from the RP-2000 Combined Healthy Annuitant Tables (male and female) with

age set back 3 years for both males and females to 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. For disabled annuitants the RP-2000 Combined Disabled Tables (male and female) with age set back 7 years for males and 3 years for females to 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 actuarial assumptions used in the June 30, 2016 valuation were based on the experience study that was performed for the five-year period ending June 30, 2015. The recommended assumptions changes based on this experience study were adopted by the Board at its June 10, 2016 Board meeting, and were effective with the June 30, 2016 actuarial valuation.

The long-term expected rate of return on pension 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 pension 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 weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation.

The pension 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 22.5 % 5.3% Fixed income 28.5 % 2.1% Commodities 8.0 % 2.5% Absolute return 10.0 % 3.3% Risk parity 10.0 % 3.9% Infrastructure/MLPs 5.0 % 4.8% Real estate 12.0 % 4.0% Alternative investments 15.0 % 6.6% Cash 3.0 % 0.2% Financing (LIBOR) (14.0)% 0.5%

100.0 %

The above was the PSERS' Board's adopted asset allocation policy and best estimates of geometric real rates of return for each major asset class as of June 30, 2016.

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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 pension 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 $100,268,000 $81,967,000 $ 66,589,000 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.

(8) 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 2015-2016 was $446,917.

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 2016-2017 was $67,219.

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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 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. 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,

2018 $ 70,499 2019 70,478 2020 70,552 2021 70,559 2022 70,474 2023-2027 352,723 2028-2032 352,197 2033-2037 352,179

$ 1,409,661 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. 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 2016-2017, the District contracted with the LLIU for special education services which totaled $1,122,375.

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 2016-2017, the District did not have any financial transactions with the Authority.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 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 2016-2017, the District’s portion of operating expenditures for the Bureau totaled $53,184.

(9) OPERATING LEASES Lessee

The District leases office and computer equipment under non-cancelable operating leases expiring at various dates through September 2020. Rent expense for the office and computer equipment including additional operating costs, was $287,530 for 2016-2017.

Future minimum lease payments under these leases are as follows:


2018 $380,730 2019 248,394 2020 57,038 2021 54,850

$741,012 Lessor

Beginning June 1, 2015, the School District entered into an agreement to lease Strasburg Elementary School. The original term of the lease is four years, at which point the lease shall become month to month unless either party gives written notice based on the terms of the lease. Rental payments are due monthly from the tenant. Minimum future rental payments under this operating lease as of June 30, 2017, are as follows:


2018 $ 78,897 2019 72,323

$151,220 (10) 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.

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS June 30, 2017 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.

(11) 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 $6,799,089 in total for self-insurance medical claims for the year ended June 30, 2017.

The District has recorded a liability in the Internal Service Fund for claims incurred through June 30, 2017 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, 2017:

Insurance claims liability – beginning of year $ 521,477 Current year insurance claims and changes in estimates 5,335,079 Insurance claims paid (5,577,707)

Insurance claims liability – end of year $ 278,849 Workers’ Compensation

The District and 16 participating member school districts from Lancaster and Lebanon County 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, 2017, 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.

(12) SUBSEQUENT EVENTS

Management has evaluated subsequent events through October 16, 2017, the date on which the financial statements were available to be issued. No material subsequent events have occurred since June 30, 2017 that required recognition or disclosure in the financial statements.

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REQUIRED SUPPLEMENTARY INFORMATION

Variance

with Final

Budget

Positive

Original Final Actual (Negative)

Local sources 37,260,200$ 37,260,200$ 38,047,783$ 787,583$

State sources 12,117,400 12,117,400 12,405,118 287,718

Federal sources 900,010 900,010 933,503 33,493

Total revenues 50,277,610 50,277,610 51,386,404 1,108,794

EXPENDITURES

Instruction

Regular programs 22,595,770 22,322,610 21,170,136 1,152,474

Special programs 6,518,160 6,564,160 6,563,585 575

Vocational programs 810,970 810,970 698,071 112,899

Other instructional programs 319,690 319,400 305,796 13,604

Total instruction 30,244,590 30,017,140 28,737,588 1,279,552

Support services

Pupil support services 1,897,800 1,897,800 1,854,978 42,822

Instructional staff services 715,490 880,490 849,704 30,786

Administrative services 2,842,440 2,825,940 2,726,809 99,131

Pupil health 533,880 533,880 526,757 7,123

Business services 620,240 634,240 634,075 165

Operation and maintenance of plant services 3,641,960 3,641,960 3,343,254 298,706

Student transportation services 1,462,700 1,513,230 1,511,844 1,386

Support services - central 1,491,360 1,513,280 1,483,564 29,716

Other support services 27,400 27,400 31,598 (4,198)

Total support services 13,233,270 13,468,220 12,962,583 505,637

Operation of non-instructional services

Student activities 962,820 969,500 953,254 16,246

Community services 4,750 4,750 2,000 2,750

Total operation of non-instructional services 967,570 974,250 955,254 18,996

Debt service 5,702,340 5,702,340 5,699,176 3,164

Total expenditures 50,147,770 50,161,950 48,354,601 1,807,349

Excess (deficiencies) of revenues

over (under) expenditures 129,840 115,660 3,031,803 2,916,143

OTHER FINANCING SOURCES (USES)

Sale of/compensation for capital assets - - 4,069 4,069

Transfers out (487,000) (487,000) (2,487,000) (2,000,000)

Budgetary reserve (400,000) (385,820) - 385,820

Total other financing sources (uses) (887,000) (872,820) (2,482,931) (1,610,111)

NET CHANGE IN FUND BALANCE (757,160)$ (757,160)$ 548,872 1,306,032$

FUND BALANCE

Beginning of year 5,687,596

End of year 6,236,468$

REVENUES

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BUDGETARY COMPARISON SCHEDULE - GENERAL FUND


Budgeted Amounts

LAMPETER-STRASBURG SCHOOL DISTRICT OTHER POST-EMPLOYMENT BENEFITS SCHEDULE OF FUNDING PROGRESS Year ended June 30 UAAL as a Actuarial Actuarial Unfunded Percentage Actuarial Value of Accrued AAL Funded Covered of Covered Valuation Assets Liability (AAL) - (UAAL) Ratio Payroll Payroll Date (a) Entry Age (b) (b-a) (a/b) (c) ((b-a)/c) 07/01/2016 $ - $ 2,246,791 $ 2,246,791 0.00% $18,624,008 12.06% 07/01/2014 $ - $ 3,256,309 $ 3,256,309 0.00% $18,505,772 17.60% 07/01/2012 $ - $ 2,815,859 $ 2,815,859 0.00% $18,675,742 15.08% 07/01/2010 $ - $ 2,004,621 $ 2,004,621 0.00% $18,991,308 10.56%

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LAMPETER-STRASBURG SCHOOL DISTRICT SCHEDULE OF THE DISTRICT’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY Year ended June 30 2016 2015 2014

District’s proportion of the net pension liability (asset) 0.1654% 0.1627% 0.1586% District’s proportionate share of the net pension liability (asset) $ 81,967,000 $70,474,000 $62,775,000 District’s covered-employee payroll $ 21,422,799 $20,932,889 $20,235,020 District’s proportionate share of the net pension liability (asset) as a percentage of its covered- employee payroll 383% 337% 310% Plan fiduciary net position as a percentage of the total pension liability 50% 54% 57% 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.

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LAMPETER-STRASBURG SCHOOL DISTRICT SCHEDULE OF THE DISTRICT’S PENSION PLAN CONTRIBUTIONS Year ended June 30 2016 2015 2014

Contractually required contribution $ 5,262,000 $ 4,201,000 $ 3,159,000 Contributions in relation to the contractually required contribution 5,416,000 4,289,181 3,259,735

Contribution deficiency (excess) (154,000) (88,181) (100,735) District’s covered-employee payroll $ 21,422,799 $ 20,932,889 $ 20,235,020 Contributions as a percentage of covered- employee payroll 25% 20% 16% 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.

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SINGLE AUDIT

Accrued Accrued

Pass- (Deferred) (Deferred) Passed

Federal Through Grant Period Total Revenue Revenue Through

Federal Grantor/Pass-Through Source CFDA Grantor's Beginning/ Grant Received July 1, Revenue June 30, to

Grantor/Project Title Code Number Number Ending Dates Amount for Year 2016 Recognized Expenditures 2017 Subrecipients

Passed-Through the Pennsylvania

Department of Education

Title I - Improving Basic Programs I 84.010 013-160220 05/13/15 - 09/30/16 396,546$ 105,746$ 46,265$ 59,481$ 59,481$ -$ -$

Title I - Improving Basic Programs I 84.010 013-170220 05/13/16 - 09/30/17 414,275 306,528 - 359,255 359,255 52,727 -

Total CFDA #84.010 412,274 46,265 418,736 418,736 52,727 -

Title II - Improving Teacher Quality I 84.367 020-170220 05/13/16 - 09/30/17 50,319 50,319 - 50,319 50,319 - -

Passed Through

the Lancaster-Lebanon I.U. #13

I.D.E.A. - Part B, Section 611 I 84.027 062-17-0013 07/01/16 - 09/30/17 440,552 440,552 - 440,552 440,552 - -

I.D.E.A. - Part B, Section 619 I 84.173 131-16-0013 07/01/16 - 06/30/17 1,982 1,982 - 1,982 1,982 - -

Total U.S. Department of Education 905,127 46,265 911,589 911,589 52,727 -

Federal Emergency Management Agency


Emergency Management Agency

Disaster Grants - Public Assistance I 97.036 FEMA-1898-DR-

PA-071-U2B7Y-00 03/23/16 - 09/23/16 15,389 15,389 - 15,389 15,389 - -

U.S. Department of Agriculture


Department of Education

Breakfast Program I 10.553 N/A 07/01/15 - 06/30/16 N/A 7,734 7,734 - - - -

Breakfast Program I 10.553 N/A 07/01/16 - 06/30/17 N/A 42,204 - 42,421 42,421 217 -

Total CFDA #10.553 49,938 7,734 42,421 42,421 217 -

Continued on next page

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SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


U.S. Department of Education

Accrued Accrued

Pass- (Deferred) (Deferred) Passed

Federal Through Grant Period Total Revenue Revenue Through

Federal Grantor/Pass-Through Source CFDA Grantor's Beginning/ Grant Received July 1, Revenue June 30, to

Grantor/Project Title Code Number Number Ending Dates Amount for Year 2016 Recognized Expenditures 2017 Subrecipients


Department of Education (cont'd)

National School Lunch Program I 10.555 N/A 07/01/15 - 06/30/16 N/A 47,734 47,734 - - - -

National School Lunch Program I 10.555 N/A 07/01/16 - 06/30/17 N/A 354,669 - 356,266 356,266 1,597 -


Department of Agriculture

National School Lunch Program I 10.555 N/A 07/01/16 - 06/30/17 N/A 109,096 (26,786) 92,851 92,851 (43,031) -

Total CFDA #10.555 511,499 20,948 449,117 449,117 (41,434) -

Total U.S. Department of Agriculture 561,437 28,682 491,538 491,538 (41,217) -

Total Federal Awards 1,481,953$ 74,947$ 1,418,516$ 1,418,516$ 11,510$ -$

Special Education Cluster (IDEA) (CFDA's #84.027 and #84.173) 442,534$ -$ 442,534$ 442,534$ -$ -$

Child Nutrition Cluster (CFDA's #10.553 and #10.555) 561,437$ 28,682$ 491,538$ 491,538$ (41,217)$ -$

Legend

D - Direct Funding

I - Indirect Funding

CFDA - Catalog of Federal Domestic Assistance

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LAMPETER-STRASBURG SCHOOL DISTRICT NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND CERTAIN STATE GRANTS June 30, 2017 (1) FEDERAL EXPENDITURES

The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which were active during the fiscal year. Additionally, the Schedule reflects expenditures for certain state grants.

(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 2016-2017 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, 2017 was $6,525.

(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, 2017.

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LAMPETER-STRASBURG SCHOOL DISTRICT SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Year ended June 30, 2017 There were no audit findings for the year ended June 30, 2016.

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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, 2017, 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 16, 2017. 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, 2017. 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, 2017.

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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, 2017 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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GROWTH PROJECTIONS REPORT 2017-2022

Presented to

LAMPETER-STRASBURG BOARD OF SCHOOL DIRECTORS

by

Kevin S. Peart, Ed.D. Superintendent

November 1, 2017

Growth Projections Report – 11/01/17

1

TABLE OF CONTENTS Table of Contents 1 District Census Growth 1989-2017 2 New Home Subdivisions 7 West Lampeter Township 7 Strasburg Borough 8 Strasburg Township 8 Summary of Projected New Homes 9 Building Capacities and Implications 10 Future Enrollment Projections (2018-2022) 12 Home School, Tutor and Cyber Charter School Student Information 13 Private / Parochial School Student Information 15 Miscellaneous Information and Interesting Statistics 17 Information Regarding English Language Learners 18 PSSA Results 19 Keystone Results 20 SAT Results 21


2

DISTRICT CENSUS DATA 1989-2017 YEAR MUNICIPALITY POPULATION INCREASE 1989 Strasburg Borough 2,567 1989 Strasburg Township 3,399 1989 West Lampeter Township 9,545 District Residents 15,511 1990 Strasburg Borough 2,590 .90% 1990 Strasburg Township 3,645 7.20% 1990 West Lampeter Township 10,299 7.90% District Residents 16,534 6.50% 1991 Strasburg Borough 2,596 .20% 1991 Strasburg Township 3,721 2.10% 1991 West Lampeter Township 10,470 1.70% District Residents 16,787 1.50% 1992 Strasburg Borough 2,680 3.20% 1992 Strasburg Township 3,780 1.60% 1992 West Lampeter Township 10,711 2.30% District Residents 17,171 2.30% 1993 Strasburg Borough 2,690 .40% 1993 Strasburg Township 3,892 3.00% 1993 West Lampeter Township 11,223 4.90% District Residents 17,805 3.70% 1994 Strasburg Borough 2,724 1.30% 1994 Strasburg Township 3,941 1.30% 1994 West Lampeter Township 11,683 4.10% District Residents 18,348 3.10% 1995 Strasburg Borough 2,731 .20% 1995 Strasburg Township 3,959 .50% 1995 West Lampeter Township 11,862 1.50% District Residents 18,552 1.10% 1996 Strasburg Borough 2,759 1.00% 1996 Strasburg Township 3,987 .70% 1996 West Lampeter Township 12,291 3.60% District Residents 19,037 3.80% 1997 Strasburg Borough 2,793 1.20% 1997 Strasburg Township 3,984 -.08% 1997 West Lampeter Township 12,684 (578 annex) 3.20% District Residents 19,461 2.20% 1998 Strasburg Borough 2,795 .07% 1998 Strasburg Township 4,023 .90% 1998 West Lampeter Township 12,881 (603 annex; 1,805 WV) 1.60% District Residents 19,699 1.20% 1999 Strasburg Borough 2,810 .54% 1999 Strasburg Township 4,032 .22% 1999 West Lampeter Township 13,299 (609 annex; 1,825 WV) 3.20% District Residents 20,141 2.20%


3

2000 Strasburg Borough 2,816 .002% 2000 Strasburg Township 4,045 .003% 2000 West Lampeter Township 13,881 (621 annex; 2,054 WV) 4.40% District Residents 20,742 3.00% 2001 Strasburg Borough 2,820 .001% 2001 Strasburg Township 4,051 .001% 2001 West Lampeter Township 14,127 (622 annex; 2,059 WV) 1.80% District Residents 20,998 1.20% 2002 Strasburg Borough 2,780 -1.40% 2002 Strasburg Township 4,098 1.20% 2002 West Lampeter Township 14,308 (620 annex; 1,973 WV) 1.30% District Residents 21,186 .90% 2003 Strasburg Borough 2,790 .35% 2003 Strasburg Township 4,148 1.20% 2003 West Lampeter Township 14,670 (609 annex; 2,059 WV) 2.50% District Residents 21,608 1.95% 2004 Strasburg Borough 2,738 -1.80% 2004 Strasburg Township 4,171 .55% 2004 West Lampeter Township 15,209 (596 annex; 2,277 WV) 3.67% District Residents 22,118 2.36% 2005 Strasburg Borough 2,758 .70% 2005 Strasburg Township 4,174 .07% 2005 West Lampeter Township 15,410 (598 annex; 2,312 WV) 1.32% District Residents 22,342 1.01% 2006 Strasburg Borough 2,765 .25% 2006 Strasburg Township 4,131 -1.03% 2006 West Lampeter Township 15,644 (598 annex; 2,353 WV) 1.52% District Residents 22,540 .89% 2007 Strasburg Borough 2,804 1.40% 2007 Strasburg Township 4,104 -.65% 2007 West Lampeter Township 15,744 (598 annex; 2,485 WV) .64% District Residents 22,652 .50% 2008 Strasburg Borough 2,774 -1.06% 2008 Strasburg Township 4,020 -2.05% 2008 West Lampeter Township 15,959 (590 annex; 2,470 WV) 1.37% District Residents 22,753 .45% 2009 Strasburg Borough 2,825 1.80% 2009 Strasburg Township 4,048 .70% 2009 West Lampeter Township 15,982 (586 annex; 2,412 WV) .10% District Residents 22,855 .45% 2010 Strasburg Borough 2,847 .78% 2010 Strasburg Township 4,077 .72% 2010 West Lampeter Township 16,134 (577 annex; 2,484 WV) .95% District Residents 23,058 .89% 2011 Strasburg Borough 2,824 -.80% 2011 Strasburg Township 4,109 .78%


4

2011 West Lampeter Township 16,073 (586 annex; 2,504 WV) -.38% District Residents 23,006 -.22% 2012 Strasburg Borough 2,848 .85% 2012 Strasburg Township 4,082 -.66% 2012 West Lampeter Township 15,785 (587 annex; 2,149 WV) -1.79% District Residents 22,715 -1.26% 2013 Strasburg Borough 2,888 1.40% 2013 Strasburg Township 4,100 .44% 2013 West Lampeter Township 15,977 (596 annex; 2,226 WV*) 1.22% District Residents 22,965 1.10% 2014 Strasburg Borough 2,944 1.94% 2014 Strasburg Township 4,147 1.15% 2014 West Lampeter Township 16,271 (626 annex; 2,141 WV*) 1.84% District Residents 23,362 1.73% 2015 Strasburg Borough 2,955 .37% 2015 Strasburg Township 4,241 2.27% 2015 West Lampeter Township 16,369 (609 annex; 2,141 WV*) .60% District Residents 23,565 .87% 2016 Strasburg Borough 2,974 .64% 2016 Strasburg Township 4,263 .52% 2016 West LampeterTownship 16,486 (620 annex; 2,144 WV*) .72% District Residents 23,723 .67% 2017 Strasburg Borough 3,010 1.21% 2017 Strasburg Township 4,336 1.71% 2017 West Lampeter Township 16,850 (619 annex; 2,440 WV*) 2.21% District Residents 24,196 1.99% Total Increase 1989-2017 8,685 55.99% Note: Population reflects one resident counted for every listed District address with a non-

response to census. * 14.48% of all Residents of West Lampeter Township live at Willow Valley. 10.08% of all District Residents live at Willow Valley. YEAR MUNICIPALITY HOUSEHOLDS INCREASE 1992 Strasburg Borough 1,045 1992 Strasburg Township 1,221 1992 West Lampeter Township 4,504 District Households 6,770 1993 Strasburg Borough 1,079 3.30% 1993 Strasburg Township 1,247 2.10% 1993 West Lampeter Township 4,603 2.20% District Households 6,929 2.40% 1994 Strasburg Borough 1,104 2.30% 1994 Strasburg Township 1,264 1.40% 1994 West Lampeter Township 4,908 6.60% District Households 7,276 5.00% 1995 Strasburg Borough 1,107 .30% 1995 Strasburg Township 1,272 .60%


5

1995 West Lampeter Township 5,084 3.60% District Households 7,463 2.60% 1996 Strasburg Borough 1,112 .40% 1996 Strasburg Township 1,279 .50% 1996 West Lampeter Township 5,257 3.40% District Households 7,648 2.50% 1997 Strasburg Borough 1,117 .40% 1997 Strasburg Township 1,280 .07% 1997 West Lampeter Township 5,385 (214 annex; 1,233 WV) 2.40% District Households 7,782 1.70% 1998 Strasburg Borough 1,124 .60% 1998 Strasburg Township 1,283 .23% 1998 West Lampeter Township 5,442 (217 annex; 1,234 WV) 1.05% District Households 7,849 .86% 1999 Strasburg Borough 1,148 2.1% 1999 Strasburg Township 1,288 .38% 1999 West Lampeter Township 5,621 (219 annex; 1,247 WV) 3.28% District Households 8,057 2.65% 2000 Strasburg Borough 1,150 .002% 2000 Strasburg Township 1,295 .005% 2000 West Lampeter Township 5,780 (220 annex; 1,307 WV) 2.80% District Households 8,225 2.10% 2001 Strasburg Borough 1,150 .00% 2001 Strasburg Township 1,305 .70% 2001 West Lampeter Township 5,898 (220 annex; 1,340 WV) 2.0% District Households 8,353 1.5% 2002 Strasburg Borough 1,150 .00% 2002 Strasburg Township 1,313 .60% 2002 West Lampeter Township 6,049 (223 annex; 1,345 WV) 2.60% District Households 8,512 1.90% 2003 Strasburg Borough 1,149 -.09% 2003 Strasburg Township 1,327 1.06% 2003 West Lampeter Township 6,141 (225 annex; 1,350 WV) 1.50% District Households 8,617 1.20% 2004 Strasburg Borough 1,161 1.00% 2004 Strasburg Township 1,335 .60% 2004 West Lampeter Township 6,518 (221 annex; 1,585 WV) 6.14% District Households 9,014 4.60% 2005 Strasburg Borough 1,160 .00% 2005 Strasburg Township 1,335 .00% 2005 West Lampeter Township 6,581 (221 annex; 1,585 WV) .96% District Households 9,076 .69% 2006 Strasburg Borough 1,162 .17% 2006 Strasburg Township 1,335 .00% 2006 West Lampeter Township 6,706 (221 annex; 1,585 WV)) 1.90% District Households 9,203 1.40%


6

2007 Strasburg Borough 1,162 .00% 2007 Strasburg Township 1,336 .07% 2007 West Lampeter Township 6,768 (221 annex; 1,585 WV) .92% District Households 9,266 .68% 2008 Strasburg Borough 1,153 -.77% 2008 Strasburg Township 1,316 -1.50% 2008 West Lampeter Township 6,762 (222 annex; 1,585 WV) -.09% District Households 9,231 -.38% 2009 Strasburg Borough 1,169 1.39% 2009 Strasburg Township 1,322 .46% 2009 West Lampeter Township 6,813 (222 annex; 1,585 WV) .75% District Households 9,304 .79% 2010 Strasburg Borough 1,178 .77% 2010 Strasburg Township 1,330 .61% 2010 West Lampeter Township 6,845 (222 annex; 1,570 WV) .40% District Households 9,353 .53% 2011 Strasburg Borough 1,185 .59% 2011 Strasburg Township 1,335 .37% 2011 West Lampeter Township 6,867 (222 annex; 1,570 WV) .32% District Households 9,387 .88% 2012 Strasburg Borough 1,193 .68% 2012 Strasburg Township 1,339 .30% 2012 West Lampeter Township 6,900 (222 annex; 1,570 WV) .48% District Households 9,432 .48% 2013 Strasburg Borough 1,201 .67% 2013 Strasburg Township 1,348 .67% 2013 West Lampeter Township 6,904 (223 annex; 1,525 WV*) .06% District Households 9,453 .22% 2014 Strasburg Borough 1,211 .83% 2014 Strasburg Township 1,351 .22% 2014 West Lampeter Township 6,960 (225 annex; 1,538 WV*) .81% District Households 9,522 .73% 2015 Strasburg Borough 1,233 1.82% 2015 Strasburg Township 1,361 .74% 2015 West Lampeter Township 7,015 (226 annex; 1,543 WV*) .79% District Households 9,609 .91% 2016 Strasburg Borough 1,247 1.14% 2016 Strasburg Township 1,365 .29% 2016 West Lampeter Township 7,049 (227 annex; 1,544 WV*) .48% District Households 9,661 .54% 2017 Strasburg Borough 1,251 .32% 2017 Strasburg Township 1,369 .29% 2017 West Lampeter Township 7,102 (225 annex; 1,567 WV*) .75% District Households 9,722 .63% Total Increase 1992-2017 2,952 43.60%

* 16.12% of all District Households are at Willow Valley.


7

NEW HOME SUBDIVISIONS

West Lampeter Township

1. Country Meadows - Between Conard Road and Rockvale Road Phase 4 in planning stage (16 units), but not yet approved

2. Greenleaf Estates - Lampeter Road

3 units remaining in Phase 2 4. Grouse Point - Rockvale Road

88 units to be developed (55 and older)

5. Mill Creek - At the joining of Conard Road and Windy Hill Road

8 units remaining in Phases 1-3; 5 units remain in Phase 4; Phase 5 completed

7. Stone Meadows - East side of Lampeter Road and Village Road intersection 14 units approved, but not recorded

8. Thunder Lane 1 home remaining to be built 9. West Creek

261 total residences (mixture of residential and commercial) - very dense – no construction application

10. Willow Bend - Formerly Hunter’s Glen Breneman Road

Approximately 16 units remaining to be built (over 70% complete) 11. Willow Ridge Manor - East side of road, near Broadmoor 1 Farmhouse on Eshleman Mill remaining 12. Willow Valley - Herr Property 220 units planned; no construction application 13. Witmer/Hess Property - Behind Municipal Building 112 units proposed, no approval at this time 14. Peony and Lampeter Roads 17 single family homes planned, plans approved, but not recorded In addition, there will be approximately 10 non-development lots where houses will be built and occupied this year. The number of proposed residences at this time in West Lampeter Township is 756.


8

Strasburg Borough 16. Feister Farm - Between North Jackson Street and North Decatur Street Owned by Glenn Eshleman. No plans currently exist to develop this property.

17. Strasburg Commons - Formerly Historic Strasburg

An adult community (55+) of 106 units. Being developed by Charter Homes. The first phase is 42 units, and 1 remain to be completed. The second phase is 64 units, and 24 remain to be completed

18. Trails 2 - An extension of Sunset Avenue Six homes have now received final approval – no progress

Potential number of homes at this time in Strasburg Borough is 31. Strasburg Township

19. The municipality normally averages six to seven new homes per year. Six homes were built in the past year.

20. There is potential for development of a 10-acre tract at Hartman Bridge and Herr Roads.

This development would include both commercial and a possible 100-unit residential component; however, the development of this property is at least one year in the future and will build over a five-year period. Focus is retirees and young professionals without children.

Potential number of homes for the next year in Strasburg Township is 7-10.


9

SUMMARY OF PROJECTED NEW HOMES Several extrapolations can be drawn from the data on the previous pages. These projections are conjecture based upon these plans and past experience.

1. There are approximately 756 units planned for West Lampeter Township in the next several years.

2. There are approximately 31 units planned for Strasburg Borough

3. The municipality has averaged less than 10 new homes each year for the last 10 years.

Summary A total of 797 homes are potential for the next few years depending upon many factors including the economy and the sewer moratorium. The breakdown by municipality for these potential homes is as follows: Strasburg Borough 31 Strasburg Township 10 West Lampeter Township 756 * * includes 10 non-development homes annually Presently, we average .323 children per household that attend public school. If the home school, tutor, and cyber school students (130) and private/parochial students (696) are included in the calculation, the average household contains .408 school-age children. If Willow Valley's households (1,567) were excluded, each household averages .486 school-age children. If this ratio continues and if all units are built, this would be an increase of approximately 257 school-age children residing in the District. Our students come from approximately 2,031 different addresses (households). This means that approximately 20.89% of our households have students in school. If Willow Valley is subtracted, the percent of our households that have students in school is approximately 24.9%.


10

BUILDING CAPACITIES AND IMPLICATIONS District Enrollment – October 1, 2017 – Students For Which District Receives Subsidy BUILDING BUILDING ENROLLMENT Lampeter Elementary School 644 Hans Herr Elementary School 704 Martin Meylin Middle School 736 Lampeter-Strasburg High School 1,053 Total Building Enrollment 3,137 Present Building Capacity

BUILDING STUDENT CAPACITY Lampeter Elementary School 525 * Hans Herr Elementary School 776 * Martin Meylin Middle School 822 Lampeter-Strasburg High School 1,218 Total Building Capacity 3,341 *

* Elementary capacities are based upon 20 students per kindergarten and first grade, 23 students per second and third grade, and 25 students per fourth and fifth grade. It should be noted that a number of current classrooms have two to three more students than the capacity listed. It is also important to note that only one half of our kindergarten students are in Lampeter Elementary School at any given time.

Present Building Physical Enrollment 2017 BUILDING BUILDING PHYSICAL ENROLLMENT Lampeter Elementary School 631 Hans Herr Elementary School 695 Martin Meylin Middle School 724 Lampeter-Strasburg High School 946 Total Building Physical Enrollment 2,996 Projected Enrollment 2018 2019 2020 2021 2022 Elementary 1,360 1,375 1,375 1,438 1,483 Middle School 729 726 754 731 742 High School 967 972 970 960 970 Total Enrollment 3,056 3,073 3,099 3,129 3,195 Difference between District capacity (3,341) and enrollment 285 268 242 212 146 Difference between elementary capacity (1,301) and enrollment -59 -74 -74 -137 -182 Difference between middle school capacity (822) and enrollment 93 96 68 91 80 Difference between high school Capacity (1,218) and enrollment 251 246 248 248 248


11

Numbers of students in District buildings do not accurately reflect the number of students who are receiving their education in District buildings because some students attend the Lancaster County Career and Technology Center, Lancaster County Academy, Lancaster Lebanon Virtual Solutions, or other appropriate placements located outside the District. The number of District secondary students currently being educated for either full or partial days outside the District is 119, while the number of elementary students is 22. Growth Time Line The closing of Strasburg Elementary School in 2013 transitioned all K-2 students to Lampeter Elementary School. With this transition, the following statements are true:

1. All buildings are presently within capacity limits. 2. With projections based upon live births, it appears that all buildings will remain within

capacity limits for the foreseeable future. 3. All buildings are being properly maintained and remain in very good condition.

It is, however, important to remember that enrollment numbers are based on projections. The further into the future that the one extends, the less reliable the projections become.


12

FUTURE ENROLLMENT PROJECTIONS

2018-2019 2019-2020 2020-2021 2021-2022 2022-2023

Elementary Kdg. 223 204 206 224 242 Grade 1 242 236 215 218 237 Grade 2 219 250 244 222 225 Grade 3 196 229 262 255 232 Grade 4 244 204 238 273 265 Grade 5 236 252 210 246 282 Total 1,360 1,375 1,375 1,438 1,483

Middle School Grade 6 242 246 263 219 257 Grade 7 234 241 245 262 218 Grade 8 253 239 246 250 267 Total 729 726 754 731 742

High School Grade 9 253 266 251 259 263 Grade 10 257 240 252 238 246 Grade 11 222 238 223 234 221 Grade 12 235 228 244 229 240 Total 967 972 970 960 970

Grand Total 3,056 3,073 3,099 3,129 3,195


13

HOME SCHOOL, TUTOR, AND CYBER CHARTER SCHOOL STUDENT INFORMATION

Enrollments 10/01/17

Total Number of Families (excludes LLVS) 75 Total Number of Home School & Tutor Students 95 Total Number of Cyber School Students (excludes LLVS) 35 Number of Lancaster Lebanon Virtual Solutions (LLVS) Students (Public School Students) 36

Grade Level

Home School

Category Totals by

Grade

Tutor Category Totals by

Grade

Cyber School

Category Totals by

Grade

LLVS Category Totals by

Grade (Provided

by L-S)

Totals by Grade Level

Ungraded 0 0 0 0 0

Grade K 0 0 3 0 3

Grade 1 0 0 1 0 1

Grade 2 6 0 0 0 6

Grade 3 10 0 0 0 10

Grade 4 11 0 2 0 13

Grade 5 10 0 2 0 12

Grade 6 10 0 5 0 15

Grade 7 11 0 2 1 14

Grade 8 6 0 5 1 12

Grade 9 8 0 2 3 13

Grade 10 8 0 3 9 20

Grade 11 6 0 6 14 26

Grade 12 8 1 4 8 21

Totals by Category 94 1 35 36 166


14

Six-Year Summary Table: Home School, Tutor, and Cyber School Students October 1, 2012, through October 1, 2017

6 Year Totals 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

Number of Families 86 74 78 78 71 75

Number of Home School & Tutored

101 90 100 94 91 95

Number of Cyber School (excludes LLVS)

46 41 45 38 31 35

Number of LLVS 11 20 28 29 32 36

Total of Students by Year

158 151 173 161 154 166


15

PRIVATE / PAROCHIAL SCHOOL STUDENT INFORMATION

Total Number of Students: 696

AMISH SCHOOLS Students

per School

OTHER PRIVATE SCHOOLS

Students per

School

Beaver Valley 31 Bald Eagle Boys Camp 2

Belmont Special 1 Bethel Mennonite 4

Bunker Hill 30 Chesterbrook Academy 2

Calamus Run 3 Dayspring Christian Academy 15

Edisonville 28 Enlightium 1

Fairview 0 Fairhaven Christian 4

Foggy Ridge 3 Grier School 1

Hawksville 7 Lancaster Catholic High School 11

Iva 11 Lancaster Country Day 13

King Vocational 3 LCCS - Leola Campus 18

Krantz Mill 21 LCCS - West Lampeter Campus 24

Locust Ridge 23 Lancaster Mennonite – Lancaster 29

North Jackson 17 Lancaster Mennonite - Locust Grove 25

North Star 30 Lancaster Mennonite - New Danville 6

North Star (V) 0 Linden Hall 1

Picadilly Ridge 3 Linville Hill Mennonite 48

Paradise (V) 1 Lititz Christian 1

Refton 11 Little Britain Mennonite 3

Rockvale 17 Montessori Academy 2

Rockvale/Rocky Ridge/ Rocky Springs (V) 10 Mother of Divine Grace 2

Rocky Ridge 9 Quarryville Mennonite 4

Rocky Springs 26 Resurrection 10

Sides Mill 29 Sacred Heart 2

Strasburg (V) 29 St. Anne 7

Summit Hill 17 St. Leo 4

Sycamore 29 Summitville Christian 3

Twin Elm 23 Susquehanna Waldorf 2

White Oak 11 The Janus School 1

White Oak (V) 0 The New School 3

Woodland 19 Way of Jesus Academy 4

Amish Totals 442 Weavertown Mennonite 2

White River Academy 0

Other Private Schools Totals 254


16

Private / Parochial School Student Information by Grade Level

Grade Level Students per Grade

Level Amish Students per Grade Level Other / Private

Totals Amish & Other / Private per Grade Level

K 0 29 29

1 53 28 81

2 50 16 66

3 44 19 63

4 51 27 78

5 57 21 78

6 44 16 60

7 51 19 70

8 48 11 59

9 0 19 19

10 0 16 16

11 0 15 15

12 0 18 18

Vocational 43 0 43

Ungraded 1 0 1

Total 442 254 696


17

MISCELLANEOUS INFORMATION AND INTERESTING STATISTICS Minority Population: American Indian/Alaskan Native 0 .00% (Not Hispanic) Native Hawaiian/Pacific Islander 1 .03% (Not Hispanic) Black/African American 56 1.79% (Not Hispanic) Hispanic 261 8.32% (Any Race) Asian 43 1.37% (Not Hispanic) Multi-Racial 105 3.35% (Not Hispanic) Total 466 14.85% 51.35 percent of all public school students are male. 48.65 percent of all public school students are female.

95.50 percent of all public school students are educated on the District campus in Lampeter. 4.50 percent of all public school students are educated at other locations. 79.16 percent of all school-age children in the District attend public school. 2.37 percent of all school-age children in the District are home school students.

17.56 percent of all school-age children in the District attend private or parochial schools. .88 percent of all school-age children in the District attend cyber charter school. .03 percent of all school-age children in the District are tutored. 22.60 percent of all school-age children in the District are identified as low income students (free and reduced lunch program).

.99 percent is the District dropout rate as determined by the Pennsylvania Department of Education.


18

INFORMATION REGARDING ENGLISH LANGUAGE LEARNERS

A total of 36 students have been identified as English Language Learners as of October 1, 2017. The 36 students are from 15 different countries of origin. The breakdown of students from each country by grade is as follows:

K 1 2 3 4 5 6 7 8 9 10 11 12 Total

Puerto Rico 1 1 3 1 2 1 9

Guatemala 1 1

Belgium 1 1

India 1 1

China 1 1 1 1 4

Philippines 1 1

Mexico 1 1 2 1 1 6

Vietnam 1 1 1 3

Jordan 1 1

France 1 1

Thailand 1 1 2

Cambodia 1 1 2

Egypt 1 1 2

Saudia Arabia 1 1

Dominican Rep 1 1 A breakdown of languages spoken by the 36 students by grade is as follows:

K 1 2 3 4 5 6 7 8 9 10 11 12 Total

Spanish 1 1 2 1 3 4 1 2 1 1 17

Chinese 1 1 1 1 4

French 1 1 2

Vietnamese 1 1 1 3

Tagalog 1 1

Arabic 1 2 1 4

Telugu 1 1

Thai 1 1 2

Khmer 1 1 2


19

2016-2017 PSSA RESULTS

ENGLISH LANGUAGE ARTS

Grade 2017

Adv/Pro 2016

Adv/Pro 2015

Adv/Pro 2017 State Average

Hans Herr

3 84.90% 82.00% 83.00% 64.60%

4 78.00% 81.00% 80.00% 60.90%

5 82.80% 83.00% 85.00% 59.60%

Martin Meylin

6 82.30% 79.00% 81.00% 63.60%

7 74.50% 83.00% 80.00% 59.50%

8 66.50% 74.00% 69.00% 58.90%

MATHEMATICS

Grade 2017

Adv/Pro 2016

Adv/Pro 2015


Hans Herr

3 77.90% 75.00% 60.00% 54.50%

4 58.80% 61.00% 65.00% 46.60%

5 63.50% 66.00% 60.00% 43.80%

Martin Meylin

6 62.00% 61.00% 63.00% 40.30%

7 56.30% 53.00% 54.00% 37.80%

8 50.20% 60.00% 53.00% 32.50%

SCIENCE

Grade 2017

Adv/Pro 2016

Adv/Pro 2015


Hans Herr

4 86.20% 89.00% 88.00% 74.50%

Martin Meylin

8 61.20% 72.00% 68.00% 52.70%


20

2016-2017 KEYSTONE RESULTS Lampeter-Strasburg High School

Algebra 1 Spring 2017 Winter 2017

# % # %

Advanced 29 23.97% 33 52.38%

Proficient 49 40.50% 24 38.10%

Basic 34 28.10% 3 4.76%

Below Basic 9 7.44% 3 4.76%

Total # 121 63 184

Total Pro/Adv # 135

Total Pro/Adv % 64.47% 90.48%

Avg Pro/Adv % 73.37%

Biology Spring 2017 Winter 2017

# % # %

Advanced 62 50.00% 42 29.79%

Proficient 46 37.10% 50 35.46%

Basic 12 9.68% 32 22.70%

Below Basic 4 3.23% 17 12.06%

Total # 124 141 265

Total Pro/Adv # 200

Total Pro/Adv % 87.10% 65.25%


Literature Spring 2017 Winter 2017

# % # %

Advanced 10 7.35% 14 11.67%

Proficient 84 61.76% 83 69.17%

Basic 36 26.47% 22 18.33%

Below Basic 6 4.41% 1 0.83%

Total # 136 120 256

Total Pro/Adv # 191

Total Pro/Adv % 69.11% 80.84%



21

SAT RESULTS Summary of Students Tested by Year

Beginning in the 2016-2017 school year, the Verbal and Writing assessments were combined into one assessment entitled Evidence-based Reading/Writing.

PENNSYLVANIA NATIONAL LAMPETER-STRASBURG TOTAL DIFF

YEAR # OF

TESTS GIVEN

MATH

EVIDENCE-BASED

READING/ WRITING

MATH

EVIDENCE-BASED

READING/ WRITING

MATH

EVIDENCE-BASED

READING/ WRITING

NATL STATE

16-17 168 533 540 533 538 569 576 74 72

YEAR

# of Tests Given

PENNSYLVANIA NATIONAL LAMPETER‐STRASBURG TOTAL DIFF

VERB MATH WRITING VERB MATH WRITING VERB MATH WRITING NATL STATE

95‐96 91 498 492 505 508 509 521 +17 +40

96‐97 105 498 495 505 511 516 523 +23 +46

97‐98 118 497 495 505 512 500 527 +10 +35

98‐99 128 498 497 505 511 516 527 +27 +48

99‐00 134 498 497 505 514 519 546 +46 +70

00‐01 151 500 499 506 514 520 538 +38 +59

01‐02 127 498 500 504 516 504 527 +11 +33

02‐03 161 500 502 507 519 520 534 +28 +52

03‐04 169 501 502 508 518 528 554 +56 +79

04‐05 151 501 503 508 520 519 540 +31 +55

05‐06 139 493 500 483 503 518 497 522 527 501 +32 +74

06‐07 164 493 499 482 502 515 494 509 533 482 +13 +50

07‐08 156 494 501 483 502 515 494 520 543 500 +52 +85

08‐09 172 493 501 483 501 515 493 501 526 492 +10 +42

09‐10 180 492 501 480 501 516 492 520 538 506 +55 +91

10‐11 189 493 501 479 497 514 489 521 543 498 +62 +89

11‐12 200 491 501 480 496 514 488 526 542 512 +82 +108

12‐13 188 494 504 482 496 514 488 527 544 515 +88 +106

13‐14 197 497 504 480 497 513 487 524 542 500 +69 +85

14‐15 168 499 504 482 495 511 484 525 540 511 +86 +91

15‐16 157 500 506 481 494 508 482 517 529 504 +66 +63


FIELD TRIP REQUEST FORM

BUILDING (circle one): MM Today’s Date: 10/18/17 Name of Group: 15th Annual Martin Meylin Summer Trip Date of Trip: July 2-July 5, 2018 Adult In Charge: Mr. Jeff Landis

Additional Chaperones: Jeff Gallagher, Kim Kann, Judy Boyd, Jen McCrabb, Kristin Glass, Shannon Spahr, Logan P.

Frey Departure Time from School: 7/2 @ 8 AM Arrive Destination: 7/2 @ Noon

Leave Destination: 7/5 @ 2 PM Return Time to School: 7/5 @ 6 PM

DESTINATION(S): (List as much information as possible. If multiple stops, list in order): Cape Henlopen State Park Type of Vehicle Requested: SCHOOL BUS MOTORCOACH VAN* (* VAN: Maximum 9 students plus the driver!!) Number of Students: approx. 50 Adults: approx. +3 HS # of Buses Needed: 1 Substitutes Needed (Periods): High School: Explain significance of the trip to planned course of study. Include information relevant

to class objectives, curriculum integration, and activities or assessments which demonstrate the

student’s ability to make meaningful use of the knowledge or experience. (Use the back of this sheet

for additional space if needed.)

High School: No more than two field trips in a single week, no more than one field trip on a single day, will be approved. Student roster must be distributed to all faculty two weeks prior to day of trip.

Finance: 100% Amount Paid By District Amount Paid By Group TOTAL COST

Approved – Department Head Approved – Principal NOTE: Buses will be hired by Jeff Landis. This form MUST be submitted at least three weeks prior to the date of the trip.


Proposal for Overnight Educational Trip

This proposal is submitted by Jeffrey D. Landis, Trip Coordinator, for Board Approval at the November 2017 Board Meeting or Workshop. History & Overview: The summer trip known as “Cape Henlopen Adventure” evolved as an extension/continuation of a 6th grade trip that had been offered previously for many years during a fall weekend of the regular school year. As a combined result of coastal storms requiring cancellations/postponements and the lack of staff interested in chaperoning, the 6th grade trips were discontinued. However, the summer opportunity has continued to grow in popularity. From 2004 to 2009, between 12 and 32 Middle School students participated in single trips. In the summer of 2010, three trips were offered with a total of 81 students participating. In 2011, 48 students participated in a single trip. In 2012, two trips were offered with 71 students participating. In 2013, two trips were offered with 70 students participating. In 2014, one trip was offered with 38 students participating. In 2015, one trip with 63 Middle School students and 15 chaperones/high school helpers took place. In 2016, 45 Middle School students participated. In 2017, 54 MM students took part in the trip. 1. Purpose and Approval The proposed 15thAnnual Martin Meylin Middle School Cape Henlopen Adventure for 2018 will take place from Monday, July 2 to Thursday, July 5, 2018. We have a tentative reservation at Cape Henlopen State Park in Youth Camp I. We have four (5) dorms reserved for a total of 75 people, including students and chaperones. This trip will follow a similar format as past trips. Many of the activities in which students participate are aligned with 7thgrade science standards (see Attachment A). In addition to science, our activities focus on physical activity, World War II history, geography, transportation, conservation, protection and awareness of the environment, use of senses, etc. (see Attachment A). 2. Participation Requirements This trip will be offered first to students who will have completed 6th grade in June of 2018. First time students will have two weeks to register. After that, students who have completed 7th or 8th grade will have an opportunity to register. If there are still open spaces, students who have participated in past trips will have an opportunity to sign up. We will explore scholarship opportunities for students with the inability to pay. Fund raising options will be provided to families, and they can choose to implement them on their own. 3. Information Required for Approval

Please see the attached schedule for the proposed 2018 Summer Trip (see Attachment B), as well as a spreadsheet with estimated revenue and expenditures (see Attachment C). This proposed budget assumes 50 paying Middle School students, 3 High School helpers, and 7 adult chaperones. Any change in these numbers will affect the budget.

Student fees shall be $170.00 per student. This fee covers all of the activities, transportation, chaperone expenses, programming expenses and meals, except: students should pack a lunch for the rest stop on the way to CHSP, students should bring spending money for the boardwalk and souvenirs they wish to purchase, and students should bring spending money for a fast food stop on the way home. For the past several summers, a handful of High School “Helpers” have also participated in this trip. High School helpers assist the adults with a number of tasks including setting up, serving, and cleaning up after all meals, leading group activities and games, and helping to load and unload vehicles. Again this year, the High School helpers will also be asked to present a fifteen minute informational station about an animal, plant, or ecosystem commonly found at Cape Henlopen. Middle school students will rotate from station to station and learn from the High School students. In addition to Mr. Landis, the following 9-month staff members have preliminarily indicated a willingness to chaperone the 2018 Summer Trip – all have chaperoned past trips: Mr. Jeffrey Gallagher, Ms. Kimberly Kann, Mrs. Jennifer McCrabb, Ms. Kristen Glass and Mrs. Anne Harnish. In addition, the following adults have also preliminarily indicated a willingness to chaperone – these adults have chaperoned past trips and possess all the required clearances: Mrs. Judy Boyd. I would seek Board approval for these individuals as 2018 Cape Henlopen chaperones. All adult chaperones would require Board Approval. In accordance with past practice for this summer trip, I propose a stipend or “supplemental contract” to the following persons in the amount ranging from $225.00 - $250.00 for all adult chaperones except Mr. Landis. Cape Henlopen chaperones are required for this trip – the trip would not exist if it were not for this ratio of chaperones to students. Chaperones are active participants in activities, are responsible for the safety and well-being of all students 24-hours a day; provide educational programming and lead physical group activities as required, provide van transportation as needed, prepare and serve meals, and completely clean the entire camp prior to departure. Please refer to Attachment C for detailed explanation of the items below:

a. Revenue: i. Fund raising – Parents can choose to implement on their own ii. Student fees iii. Chaperone fees iv. District contribution – promotion of trip, materials for flyers, etc., meeting

space, use of District vans v. Other

b. Expenditures:

i. Wages/Stipends ii. Transportation iii. Registrations/Admissions iv. Food v. Supplies vi. Other

7th GRADE SCIENCE STANDARDS (Attachment A)

4.1. Watersheds and Wetlands

4.1.7. GRADE 7

A. Identify various types of water environments.

• Identify the lotic system (e.g., creeks, rivers, streams).

• Identify the lentic system (e.g., ponds, lakes, swamps).

B. Explain the differences between moving and still water.

• Explain why water moves or does not move.

• Identify types of precipitation.

C. Explain the role of the water cycle within a watershed.

• Explain the water cycle.

• Explain the water cycle as it relates to a watershed.

D. Understand the role of the watershed.

• Identify and explain what determines the boundaries of a watershed.

• Explain how water enters a watershed.

• Explain factors that affect water quality and flow through a wetland.

E. Explain the effects of water on the life of organisms in a watershed.

• Explain how water is necessary for all life.

• Explain how the physical components of aquatic systems influence the organisms that

live there in terms of size, shape and physical adaptations.

• Describe the life cycle of organisms that depend on water.

• Identify organisms that have aquatic stages of life and describe those stages.

F. Explain and describe characteristics of a wetland.

• Identify specific characteristics of wetland plants and soils.

• Recognize the common types of plants and animals.

• Describe different types of wetlands.

• Describe the different functions of a wetland.

G. Describe the impact of watersheds and wetlands on people.

• Explain the impact of watersheds and wetlands in flood control, wildlife habitats and

pollution abatement.

• Explain the influence of flooding on wetlands.

4.3. Environmental Health

4.3.7. GRADE 7

A. Identify environmental health issues.

• Identify various examples of long-term pollution and explain their effects on

environmental health.

• Identify diseases that have been associated with poor environmental quality.

• Describe different types of pest controls and their effects on the environment.

• Identify alternative products that can be used in life to reduce pollution.

B. Describe how human actions affect the health of the environment.

• Identify land use practices and their relation to environmental health.

• Explain how natural disasters affect environmental health.

C. Understand that the elements of natural systems are interdependent.

• Identify some of the organisms that live together in an ecosystem.

• Understand that the components of a system all play a part in a healthy natural system.

• Identify the effects of a healthy environment on the ecosystem.

• Identify residential and industrial sources of pollution and their effects on

environmental health.

• Explain the difference between point and nonpoint source pollution.

• Explain how nonpoint source pollution can affect the water supply and air quality.

• Explain how acid deposition can affect water, soil and air quality.

• Explain the relationship between resource use, reuse, recycling and environmental

health.

D. Explain biological diversity.

• Explain the complex, interactive relationships among members of an ecosystem.

• Explain how diversity affects ecological integrity of the natural resources.

4.6. Ecosystems and their Interactions

4.6.7. GRADE 7

A. Explain the flows of energy and matter from organism to organism within an

ecosystem.

• Identify and explain the characteristics of biotic and abiotic.

• Describe and explain the adaptations of plants and animals to their environment.

• Demonstrate the dependency of living components in the ecosystem on the nonliving

components.

• Explain energy flow through a food web.

• Explain the importance of the predator/prey relationship and how it maintains the

balances within ecosystems.

• Understand limiting factors and predict their effects on an organism.

• Identify niches for producers, consumers and decomposers within an ecosystem.

• Compare and contrast the major ecosystems of Pennsylvania.

• Identify the major characteristics of a biome.

• Compare and contrast different biomes and their characteristics.

• Identify the relationship of abiotic and biotic components and explain their interaction

in an ecosystem.

• Explain how different soil types determine the characteristics of ecosystems.

B. Explain the concepts of cycles.

• Identify and explain cycles within an ecosystem.

• Analyze the role of different cycles within an ecosystem.

C. Explain how ecosystems change over time.

• Explain how ecosystems change.

• Identify the succession stages of a given ecosystem.

• Explain how specific organisms may change an ecosystem.

• Explain a change in an ecosystem that relates to humans.

4.7. Threatened, Endangered and Extinct Species

4.7.7. GRADE 7

A. Describe diversity of plants and animals in ecosystems.

• Select an ecosystem and describe different plants and animals that live there.

• Identify adaptations in plants and animals.

• Recognize that adaptations are developed over long periods of time and are passed on

from one generation to the next.

• Understand levels of ecosystem organization (e.g., individuals, populations, species).

B. Explain how species of living organisms adapt to their environment.

• Explain the role of individual variations in natural selection.

• Explain how an adaptation is an inherited structure or behavior that helps an organism

survive and reproduce.

• Describe how a particular trait may be selected over time and account for a species’

adaptation.

• Compare and contrast animals and plants that have very specific survival requirements

with those that have more general requirements for survival.

• Explain how living things respond to changes in their environment.

• Explain how one species may survive an environmental change while another might

not.

C. Explain natural or human actions in relation to the loss of species.

• Identify natural or human impacts that cause habitat loss.

• Explain how habitat loss can affect the interaction among species and the population of

a species.

• Analyze and explain the changes in an animal population over time.

• Explain how a habitat management practice affects a population.

• Explain the differences among threatened, endangered and extinct species.

• Identify Pennsylvania coastal plants and animals that are on the threatened or

endangered list.

• Describe state laws passed regarding threatened and endangered species in

Pennsylvania coastal communities.

• Explain why one species may be more susceptible to becoming endangered than

another species.

4.8. Humans and the Environment

4.8.7. GRADE 7

A. Describe how the development of civilization relates to the environment.

• Explain how people use natural resources in their environment.

• Locate and identify natural resources in different parts of the world.

• Compare and contrast how people use natural resources throughout the world.

B. Explain how people use natural resources.

• Describe how natural resources are used for survival.

• Explain how natural resources and technological changes have affected the

development of civilizations.

• Explain how climate and extreme weather events (e.g., drought, flood) influence

people’s lives.

C. Explain how human activities may affect local, regional and national environments.

• Describe what effect consumption and related generation of wastes have on the

environment.

• Explain how a particular human activity has changed the local area over the years.

D. Explain the importance of maintaining the natural resources at the local, state and

national levels.

• Explain how human activities and natural events have affected ecosystems.

• Explain how conservation practices have influenced ecosystems.

• Define the roles of Pennsylvania agencies that deal with natural resources.

2018 CAPE HENLOPEN SCHEDULE (Attachment B)

Updated: 10.18.2017

TIME DAY # 1 - Mon July 2 DAY # 2 - Tues July 3 DAY # 3 - Wed July 4 DAY # 4 - Thurs July 5

6:00-6:30 AM

6:30-7:00 AM

7:00-7:30 AM

7:30-8:00 AM 7:30 AM: Report to MM BREAKFAST BREAKFAST BREAKFAST

8:00-8:30 AM Depart Martin Meylin 8 AM BREAKFAST BREAKFAST BREAKFAST

8:30-9:00 AM Driving Prep for day's activities Prep for day's activities CLEAN UP / PACK UP

9:00-9:30 AM Driving Sand Dune Exploration Activities from 9:00a-12:00p CLEAN UP / PACK UP

9:30-10:00 AM Smyrna Rest Stop / Lunch Sand Dune Exploration Group 1: Kayak first, then CLEAN UP / PACK UP

10:00-10:30 AM Smyrna Rest Stop / Lunch Sand Dune Exploration Nature Center/Seaside Trail CLEAN UP / PACK UP

10:30-11:00 AM Driving Sand Dune Exploration Group 2: Nature Center/ CLEAN UP / PACK UP

11:00-11:30 AM Driving CHSP: Seining The Bay Seaside Trail first, then 11 am: Check out of YCII

11:30 AM-Noon Driving CHSP: Seining The Bay Kayak Water Color Activity

Noon-12:30 PM Arrive Cape Henlopen CHSP: Seining The Bay CHSP: WWII / Fort Miles Water Color Activity

12:30-1:00 PM Ocean Swim CHSP: Seining The Bay CHSP: WWII / Fort Miles Water Color Activity

1:00-1:30 PM Ocean Swim LUNCH LUNCH LUNCH

1:30-2:00 PM Ocean Swim LUNCH LUNCH LUNCH

2:00-2:30 PM Ocean Swim Salt Marsh Spur Ocean Swim Ocean Swim



3:30-4:00 PM Ocean Swim Shower/Clean Up for Brdwlk Free Time / Games at camp 3:30 PM Depart Cape

4:00-4:30 PM Clean up / unpack / check in Shower/Clean Up for Brdwlk Free Time / Games at camp Driving

4:30-5:00 PM Clean up / unpack / check in Shower/Clean Up for Brdwlk Free Time / Games at camp Driving

5:00-5:30 PM SUPPER: COOKOUT SUPPER: GROTTO PIZZA SUPPER: TBA SUPPER - FAST FOOD

5:30-6:00 PM SUPPER: COOKOUT SUPPER: GROTTO PIZZA SUPPER: TBA SUPPER - FAST FOOD

6:00-6:30 PM Travel to Clean up for boardwalk Ocean Current Study Driving

6:30-7:00 PM Fisherman's Wharf Depart for Boardwalk Ocean Current Study Return to MM by 7 PM

7:00-7:30 PM Historical Narrative Boardwalk Ocean Current Study

7:30-8:00 PM Cruise / Dolphin Boardwalk Ocean Current Study

8:00-8:30 PM Observation Boardwalk HS Student Labs

8:30-9:00 PM Return to Camp Boardwalk HS Student Labs

9:00-9:30 PM Ice Cream Snack Boardwalk HS Student Labs

9:30-10:00 PM Night Hike along Cape Boardwalk Movie / Free Time / Campfire

10:00-10:30 PM Constellations Return to Camp Movie / Free Time / Campfire

10:30-11:00 PM Return to Camp Snack Movie / Free Time / Campfire

11:00 PM Lights out Lights Out Lights Out

Educational program provided by Naturalists from Delaware Parks/Rec

Educational / Physical Activities directed by chaperones

Instruction provided by chaperones

Informational Program provided by Fisherman's Whart

Instructional Activity provided by High School student helpers

2018 CAPE HENLOPEN BUDGET (Attachment C)

REVENUE: (est 50 students; 3 HS helpers; 7 adults = 60 total)

$0.00 i. Fund raising

ii. Student Fees

$8,500.00 50 MM Students @ $170.00 each

$0.00 6 HS Helpers @ $0.00 each

$0.00 iii. Chaperone fees (7 adults)

$0.00 iv. District contribution

$0.00 v. Other

$8,500.00 TOTAL REVENUE

$8,260.00 TOTAL EXPENDITURES (see next page)

$240.00 BALANCE

2018 CAPE HENLOPEN BUDGET (Attachment C)

EXPENDITURES: Description Amount Per MM student

$1,500.00 I. Wages/Stipends $30.00

Mr. Jeff Landis $0.00 $0.00

Mrs. Judy Boyd $250.00 $5.00

Mr. Jeff Gallagher $250.00 $5.00

Ms. Kimberly Kann $250.00 $5.00

Mrs. Kristin Glass $250.00 $5.00

Mrs. Jenn McCrabb $250.00 $5.00

Mrs. Anne Harnsih $250.00 $5.00

$0.00

$0.00

$150.00 ii. Transportation $3.00

L-S Bus Fuel $125.00 $2.50

Use of L-S Vans $0.00 $0.00

Ferry ($25 per van) (3 vans) n/a $0.00 $0.00

Ferry (bus) n/a $0.00 $0.00

Ferry ($3.50/bus pass x 78) n/a $0.00 $0.00

Tolls $25.00 $0.50

$2,700.00 iii. Overnight accommodations $54.00

YCII ($180 per dorm per night) $180 x 5 dorms x 3 nights (15 per dorm)

$2,090.00 iv. Registrations/Admissions $41.80

Historical Cruise ($20a x 10; $10c x 50) $700.00 $14.00

Kayak Rental (10s @ $35; 10t @ $50; 20 T) $850.00 $17.00

CHSP Fort Miles Program ($4 pp X 60) $240.00 $4.80

CHSP Seining the Bay ($5 pp X 60) $300.00 $6.00

Programming Provided by Chaperones $0.00 $0.00

$1,750.00 v. Food $35.00

Grotto Pizza $450.00 $9.00

All other food & food supplies $1,300.00 $26.00

$70.00 vi. Supplies $1.40

Firewood $20.00 $0.40

HS student lab supplies $50.00 $1.00

Misc $0.00 $0.00

$0.00 vii. Other $0.00

$8,260.00 TOTAL EXPENDITURES

REGISTRATION FORM

** Due by December 21 **

IMPORTANT REGISTRATION INFORMATION:

THIS TRIP FILLS UP QUICKLY - REGISTER A.S.A.P.

if your child is interested in participating!!!

Registration Forms will be processed in the following order:

1. First time students will be given priority. Registrations

will be processed in the order received.

2. Any student who has gone in the past and wants to go

again will be put on a waiting list. If there is room once all

first-timers are processed, we will add from the waiting

list.

If we receive more registrations than we have space for,

we may need to hold a LOTTERY.

Child’s Name:

Current Grade: ________

My child would like to be grouped with the

following friend(s) (list at least one):

1. ___________________________

2. ___________________________

3. ___________________________

____________________________________

Parent/Guardian Signature

Parent/Guardian email below (print neatly!!)

(e-mail will be primary point of contact for info!)

____________________________________

Full payment must be received with your reservation to reserve your spot. This trip fills up very quickly. Payment due by Dec. 21, 2017.

CAPE TRIP HISTORY & OVERVIEW

For the past 15 years, I have organized summer trips

for over 750 students to nearby Cape Henlopen

State Park in Delaware. Our trip focus will be an

even mix of learning about the Coastal Environment,

participating in hands-on activities & games, and

enjoying the ocean, beach, waves & sand dunes. In

past summers, we have taken multiple trips;

unfortunately, this summer we are limited to only

ONE TRIP. This trip can accommodate a maximum

of 60 students (30 girls & 30 boys). THIS TRIP

FILLS UP VERY QUICKLY – SO SIGN UP NOW!!!

TRIP COST & PAYMENT SCHEDULE

Total cost is $170 which includes school bus

transportation, all meals (except Day 1 packed lunch

& Day 4 fast food), all activities & accommodations.

Students will need extra money for Funland arcade,

the boardwalk and any souvenirs.

Refund Policy: If your child becomes unable to go,

we can refund $50. If we have a waiting list and

another child can fill your spot, a full refund will be

issued.

Full payment of $170 due by 12/21 at time of

reservation.

ACCOMMODATIONS

We will be staying in YOUTH CAMP I this summer.

This facility provides separate dorms for girls and

boys. Each dorm has beds with mattresses –

students need to bring their own pillows and sleeping

bag or sheets. This facility has modern bath and

shower facilities and a full kitchen. A complete list of items students will need for this trip will be sent home in April.

Questions: Please email Jeff Landis at [email protected] or call or text 717-669-1984

TENTATIVE SCHEDULE (Activities subject to change…) Day # 1 – Monday, July 2

8:00 AM – Depart Martin Meylin Bus Loop; Rest stop

en route (packed lunch/playground); Arrive Cape

Henlopen; Observation Tower/Map/Geography

program; Ocean Swim; Check in (unpack bus); Shower

/ clean up; Supper; Sunset Historical/Narrative

Cruise/Dolphin Observation; Return to Campground;

Snack; Campfire; Night Hike along beach /

stargazing / reflection time; 11:00 PM - Lights Out

Day # 2 – Tuesday, July 3

Sunrise Polar Bear Swim; Breakfast; Group

Activities (Kayak / beach comb / Nature Center /

Pineland Trail / Seaside Interpretive Trail / Bike

Trail); Lunch & Group Sports; CHSP Seining The Bay

Program; Shower/ clean up; Supper – GROTTO

PIZZA; Rehoboth Boardwalk & Funland; Return to

Camp; snack & campfire; 11:00 PM - Lights Out

Day # 3 – Wednesday, July 4

Breakfast; Sand Dune Exploration/Games & Salt

Marsh Spur; Ocean Swim & Group Sports; Shower /

clean up; lunch; Water Color Activity; CHSP

WWII/Fort Miles Program; Supper; Group Sport

Activity; High School Student Presentations/Labs;

Movie; 11:00 PM – Lights Out.

Day # 4 – Thursday, July 5

Breakfast; Clean-up & Pack up; Stewardship Activity

(Beach Clean / Trail Maintenance); Lunch; Ocean

Swim; Shower; Depart CHSP @ 2:00 PM; Fast Food

supper 4 PM; Return to MM by 6:00 PM

ACTIVITY DESCRIPTIONS

World War II Underground Battery 519 Tour:

This 90 minute activity is guided by a naturalist from

the Delaware Department of Natural Resources and

Environmental Control, and begins in the area known

as Fort Miles where students learn about how the

Delaware shoreline played an important role during

World War II. After visiting the outdoor grounds,

we will go underground and tour Battery 519 which is

buried beneath the Great Dune.

Historical Narrative Cruise / Dolphin Observation:

We drive to Fisherman’s Wharf and board a boat and

cruise from the Delaware Bay into the Atlantic

Ocean. During the cruise, the Captain narrates the

history of the Lewes area. Once we reach the ocean,

we stop at a spot known for dolphin activity.

Night Hike/Stargazing: We hike for about 2 miles.

We begin along the Bay side and cross over to the

Ocean side. On the way, we look for horseshoe crabs

and other organisms. We also spend 15 minutes on

the beach identifying constellations and reflecting on

the trip. Students marvel that we are the only people

on the beach during this time.

Kayaking: We divide into two groups. We have single

and tandem kayaks, and students will have a chance to

use both. We have a kayak safety orientation first,

and then we all kayak together out into the Delaware

Bay by the fishing pier and lighthouse. Students

MUST wear personal floatation devices (life jackets)

at all times!!! Students who do not wish to kayak may

beachcomb instead.

Seining The Bay: We divide into small groups and

use 15-foot nets and seines to collect as many

organisms as we can find in the Delaware Bay.

Afterwards we gather together to identify and

discuss what we have discovered.

Observation Tower/Sand Dune Hike/Salt Marsh

Spur: We start by climbing the 100+ stairs of the

Henlopen Observation Tower. From the top we can

get the layout of the land, and on a clear day we can

see all the way to Cape May. Next, we hike to an area

known as the “walking dunes” where we learn about

how sand dunes are formed and why they are so

important to our coastlines. We take time to explore

the dunes and also play some competitive, fun games.

Next we walk over to the Salt Marsh and learn about

all the organisms that live there. Students can get

wet and very muddy during this activity if they

choose to.

Rehoboth Boardwalk/FUNLAND Arcade: Following

our GROTTO pizza supper, we spend roughly three

hours on the Boardwalk. Students who are currently

in 6th grade remain with chaperones while shopping,

playing games and riding rides in FUNLAND.

Students currently in 7th or 8th grade (with parent

permission) may visit shops and arcades in groups of

3 or more with check-in times every 90 minutes.

MARTIN MEYLIN

MIDDLE SCHOOL

CAPE HENLOPEN

ADVENTURE

July 2, 3, 4 & 5

2018

Proposal For

Shultz tranSportationField

Lampeter-Strasburg School District

Lampeter-StrasburgSchool DistrictLampeter, PALancaster CountyNickname: Pioneerswww.l-spioneers.org

BY THE NUMBERS4 Total number of schools K-12

21 Varsity sports teams

32 Clubs that meet weekly

36.2 District square miles

50 Competing athletic teams

437 Faculty and Staff

840 Students involved in band, orchestra, and choral groups

1,029 Students attending Lampeter-Strasburg High School

1,050 Students participating in interscholastic athletics

3,092 Total number of students in the Lampeter-Strasburg School District

23,331 Population within the Lampeter-Strasburg School District

717.509.2803For more information contact Market Street Sports Group at

*Artist Renderings, designs to be agreed upon by Shultz transportation and the L-S School District

Signage

Signage

Shultz transportation will receive four (4) professionally created signs strategically placed on the Lampeter-Strasburg soccer field scoreboard, fence, and entrance.

Shultz transportation will receive naming rights recognition to the new multiuse turf field being installed on the Lampeter-Strasburg campus for the next three school years. With play beginning August of 2018, this field will be utilized for Boys and Girls Varsity Soccer and Lacrosse, Field Hockey and JV Football. Additional events to include summer camps, clinics, rentals, gym classes and other community use.

2

3

on-Site

Media

Market Street Sports Group and the Lampeter-Strasburg School District will send out a press release announcing the partnership prior to the ground breaking.

Shultz transportation half page ads in up to (12) programs produced for Lampeter-Strasburg sanctioned High School publicly attended events currently being sold.

Shultz transportation logo and website link on Lampeter-Strasburg School District website’s Corporate Partners page.

Opportunity for Shultz transportation to provide advertising three (3) times per year issued to Lampeter-Strasburg School District residents as part of official print or electronic publications.

Shultz transportation will have the opportunity for on-site marketing booths and/or promotions and giveaways at various Lampeter-Strasburg sanctioned High School varsity sporting events; must be staffed by Shultz transportation employee(s). Number of events to be mutually agreed upon by Shultz transportation and Lampeter-Strasburg’s Athletic Department.

Shultz transportation :15 public address announcements at various Lampeter-Strasburg sanctioned High School varsity sporting events using a PA system.

Shultz transportation will be added to the “Lampeter-Strasburg Speakers Bureau List” and if called upon will have the opportunity to appear as a guest speaker for educational purposes for various classes and fairs.

4

terMS oF SponSorShip

total investment: $7,500 per Yearlength of investment: August 1, 2018 - August 1, 2021

Payments can be broken out monthly or quarterly if need be!

perkS

Shultz transportation will be allowed to place literature, gift, or discount offers into the district faculty mailboxes twice (2) per year, stuffer to be agreed upon by Shultz transportation and Lampeter-Strasburg administration.

Up to four (4) tickets per public Lampeter-Strasburg High School sanctioned event upon request, excluding graduation and prom. Tickets may be requested one week in advance of an event and will be provided if available.

Shultz transportation will retain “category exclusivity” as it pertains to the corporate sponsorship program.

Shultz transportation may provide work study, job shadowing, and internship possibilities to students looking to gain experience or summer employment in their industry.

Shultz transportation will receive first right of renewal at agreements end.

Financial Breakdown

SPONSOR NAME Shultz Transportation REVS/EXP Payments

Year: 2017 Gross Revenue $7,500 8/1/2017 7,500.00

Production Costs Details below Sign Detail (if applicable) (3) Windscreens, score $1,000

Artwork Design $0 Installation scoreboard sign 200.00$

Maintenance Escrow Progam Ads Estimate Various 1,125.00$

SUBTOTAL EXPENSES 2,325.00$ MSSG 30% Commission 1,552.50$

Subtotal to L-S Yr. 1 3,622.50$

Year: 2018 Gross Revenue 7,500.00$ 8/1/2018 7,500.00

Production Costs Details below Details for Production -$

Artwork Design Installation

Maintenance Escrow 2% $150Progam Ads Estimate Various 1,125.00$



Year: 2019 Gross Revenue $7,500 8/1/2019 7,500.00

Production Costs Details below Details for Production

Artwork Design -$ Installation -$

Maintenance Escrow 2% 150.00$ Progam Ads Estimate Various 1,125.00$



3 YEAR TOTAL TO BOOSTERS $3,375.003 YEAR TOTAL FOR EXPENSES 4,875.00$

3 YEAR TOTAL FOR L-S 12,337.50$ 3 YEAR TOTAL FOR MSSG 5,287.50$

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