maquoketa community school district board of …

02/13/17

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MAQUOKETA COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS REGULAR MEETING

MONDAY, FEBRUARY 13, 2017 TIME: 5:30 PM

PLACE: CENTRAL OFFICE

PUBLIC HEARING ON PROPOSED 2017-18 SCHOOL CALENDAR

I. ROLL CALL II. CONSENT AGENDA A. APPROVAL OF AGENDA B. MINUTES OF PREVIOUS MEETING(S) C. REGISTRATIONS, REIMBURSEMENTS AND SELECTED ACCOUNTS PAYABLE D. REVIEW OF FINANCIAL REPORTS E. RESIGNATION: 1. TEACHER ASSOCIATES 2. OTHER [IF ANY]

F. RECOMMENDATION TO HIRE: 1. MIDDLE SCHOOL TEACHER ASSOCIATE 2. OTHER [IF ANY]

III. RECEPTION OF VISITORS AND INFORMAL COMMENTS FROM THE PUBLIC IV. SPOTLIGHT ON EDUCATION A. ISLE ROYALE STUDENT PRESENTATION B. “GETTING READY” PRESENTATION-SHERRI WALKER C. CHRIS AND TONY PRESENTATION D. JACKSON COUNTY GRADE LEVEL READING PRESENTATION-RACHEL WILLIAMS V. GOOD NEWS

A. ADMINISTRATIVE REPORTS B. JENNIFER KIZER-WORKSHOP UPDATE

VI. BOARD COMMENTS VII. GENERAL BUSINESS OF THE BOARD A. POLICY AND INSTRUCTION 1. APPROVAL OF THE 2017-18 SCHOOL CALENDAR

2. REVISION OF BOARD POLICY B. PERSONNEL

1. CONSIDERATION AND POSSIBLE ACTION REGARDING 2018-19 & 2019-20 CONTRACT: SEIU, LOCAL 199- BUS DRIVERS

2. CONSIDERATION AND POSSIBLE ACTION REGARDING 2018-19 & 2019-20 CONTRACT: SEIU, LOCAL 199- CUSTODIANS 3. POSSIBLE ACTION REGARDING 2017-18 SETTLEMENT CONDITIONS: MAQUOKETA EDUCATION ASSOCIATION MASTER CONTRACT C. BUSINESS AFFAIRS

1. REVIEW AND APPROVAL OF FY-16 AUDIT REPORT 2. PROMISE OF IOWA RESOLUTION 3. CERTIFIED CHIROPRACTIC SPORTS PHYSICIAN

4. PROPOSED REGISTRATION FEE SCHEDULES FOR 2017-18 5. ISLE ROYALE TRIP APPROVAL 6. HIGH SCHOOL JUNIORS REQUESTING TO GRADUATE IN MAY2017 7. FFA ALUMNI REQUEST

VIII. LEGISLATIVE UPDATE 1. MIKE HAYWARD- LEGISLATIVE ACTION NETWORK REPRESENTATIVE IX. SUPERINTENDENT’S REPORT 1. TIME LINE FOR BUDGET PUBLICATION AND ADOPTION

2. DATES FOR REVIEWING BUILDING GOALS & INITIATIVES X. ADJOURNMENT

THE BOARD WILL GO INTO A WORK SESSION FOLLOWING THE MEETING.

The next regularly scheduled meeting of the Board will be on Monday, March 6, 2017 at 5:30 pm at Central Office.

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PUBLIC HEARING ON PROPOSED 2017-18 SCHOOL CALENDAR

The Board will hold a public hearing in regards to the proposed calendar for the 2017-18 school year. Recommendation: It is recommended that Board President Sybesma entertain a motion to open the floor to receive any comments from the public concerning the proposed calendar for the 2017-18 school year.

Motion required to close the public hearing.

I. ROLL CALL

[AI] II. CONSENT AGENDA A. APPROVAL OF AGENDA

B. MINUTES OF THE REGULAR MEETING HELD ON JANUARY 23, 2017 C. REGISTRATIONS, REIMBURSEMENTS AND SELECTED ACCOUNTS PAYABLE 1. Enclosed is a list of bills being presented for approval at the February 13, 2017 meeting. D. REVIEW OF FINANCIAL REPORTS 1. ACCOUNT BALANCE 2. COMBINED STATEMENT & BUDGET RECAP 3. REVENUE REPORT 4. GENERAL FUND AND NON-BUDGETED EXPENDITURE REPORT 5. ACTIVITY FUND REPORT 6. NUTRITION FUND REPORT

E. RESIGNATION:

1. TEACHER ASSOCIATES a. The district has received the resignation of Megan Heinrich

as a Middle School Teacher Associate with an effective date of February 3, 2017.

b. The district has received the resignation of Carla Schreiber as a High School Teacher Associate effective immediately. 2. OTHER [IF ANY]

F. RECOMMENDATION TO HIRE: (pending criminal background check):

1. MIDDLE SCHOOL BD TEACHER ASSOCIATE Middle School Principal, Christine Snell is recommending the hiring of

Brandon Marshall as the Middle School BD Teacher Associate. Mr. Marshall will be paid $9.79 per hour ($9.64 + .15 BD stipend) for 6.75 hours per day with an effective date of to be determined based on background check and hiring paperwork is submitted.

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2. OTHER [IF ANY]

Recommendation: Approve items in the consent agenda as presented.

Motion required to approve items in the consent agenda.

III. RECEPTION OF VISITORS AND INFORMAL COMMENTS FROM THE PUBLIC

IV. SPOTLIGHT ON EDUCATION

A. ISLE ROYALE STUDENT PRESENTATION B. CARDINAL “GETTING READY” PRESENTATION-SHERRI WALKER

C. CHRIS AND TONY PRESENTATION D. JACKSON COUNTY GRADE LEVEL READING PRESENTATION-RACHEL WILLIAMS

V. GOOD NEWS

A. ADMINISTRATIVE REPORTS B. JENNIFER KIZER-TECHNOLOGY WORKSHOP

VI. BOARD COMMENTS:

VII. GENERAL BUSINESS OF THE BOARD A. POLICY AND INSTRUCTION [AI] 1. APPROVAL OF THE 2017-18 SCHOOL CALENDAR

A final draft of the 2017-18 school calendar is presented for the Board’s approval. This calendar was developed through a joint effort involving representatives from the Andrew, Bellevue, Delwood, Easton Valley and Maquoketa school districts. Due to legislative changes made in 2013, the school calendar was developed based on a minimum of 1,080 instructional hours per year. The calendar exceeds the minimum number of instructional hours. The final DRAFT is presented for the Board’s approval. Recommendation: It is recommended that the Board approve the 2017-2018 school calendar as presented.

Motion Needed.

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VII. GENERAL BUSINESS OF THE BOARD A. POLICY AND INSTRUCTION [AI] 2. REVISION OF BOARD POLICY 104 Anti-Bullying / Anti-Harassment

Board approval is requested to add the following statement to the board policy 104 Anti-Bullying / Anti-Harassment Policy. This statement has been added under the Investigation portion of the policy.

When students are interviewed during the investigation of sexual harassment, sexual bullying, or any sexual conversation in nature, conversations will take place with a staff member of the same gender in the room with the student.

Recommendation: It is recommended that the Board approve the policy change as presented.

Motion Needed.

B. PERSONNEL [AI] 1. CONSIDERATION AND POSSIBLE ACTION REGARDING 2018-19 & 2019-20 CONTRACT: SEIU, LOCAL 199- BUS DRIVERS

A two-year contract extension is being proposed between the school district and the Service Employees International Union, Local 199- Bus Drivers. If approved, the contract would be in effect for the 2018-2019 and 2019-2020 school years. Articles not addressed in this Tentative Agreement shall remain as currently written. The contract between the Maquoketa Community School District Board of Directors and the SEIU 199 Bus Drivers Union shall be modified as follows: ARTICLE V: COMPENSATION/WAGES/INSURANCE 5.1 - WAGES ***Year One – 2018-2019 Mid-Day Preschool and Special Education Route increase $0.15 per hour Drivers hired prior to June 30, 2006:

Regular Route increase $0.15 per hour Activity Trip increase $0.10 per hour Activity Trip, where by individual takes the trip in lieu of driving the regular route: $0.10

Drivers hired after July 1, 2006

Regular Route increase $0.15 per hour Activity Trip increase $0.10 per hour

***Year Two – 2019-2020 Mid-Day Preschool and Special Education Route increase $0.15 per hour

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Drivers hired prior to June 30, 2006:

Regular Route increase $0.15 per hour Activity Trip increase $0.10 per hour Activity Trip, where by individual takes the trip in lieu of driving the regular route: $0.10

Drivers hired after July 1, 2006

Regular Route increase $0.15 per hour Activity Trip increase $0.10 per hour

ARTICLE X: COMPLIANCE AND DURATION

10.2 - Duration –

This Agreement shall be effective from July 1, 2018, and continue in full force and effect until June 30, 2020 provided, however, that this Agreement shall continue in effect for like periods thereafter unless either party gives the other party written notice of its desire to terminate or modify this Agreement.

Please review the attached employee contract extension agreement for complete details. Recommendation: It is recommended that the Board of Directors approve the contract extension agreement with the Service Employees International Union, Local 199 – Bus Drivers for the 2018-2019 and 2019-2020 contracts as presented. Motion Needed.

[AI] 2. CONSIDERATION AND POSSIBLE ACTION REGARDING 2018-19 & 2019-20 CONTRACT: SEIU, LOCAL 199- CUSTODIANS

A two-year contract extension is being proposed between the School District and the Service Employees International Union, Local 199-Custodians. The contract would be in effect for the 2018-2019 and 2019-2020 school years. Terms of the proposal include:

1) To extend all provisions of the contract without change except as otherwise described

herein, through June 30, 2020

2) To add the following provision to Article XIV (Compliance and Duration) a. 10.3 Separability- If any provisions of this agreement is determined to be

contrary to law, then such provision shall not be valid and subsisting, but all other provisions of this agreement shall remain in full force and effect.

3) All relevant dates in the CBA will be changed to reflect the extension agreed upon herein;

4) Article XIII (Insurances) shall change as follows:

a. Employee will be responsible for all insurance premium changes in the 2018-19 and 2019-20 school year.

5) Article IV (Wages) the employer suggests increasing wages

a. In the 2018-19 school year wages shall increase .15 per hour

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b. In the 2019-20 school year wages shall increase .15 per hour

Please review the attached employee contract extension agreement for complete details.

Recommendation: Pending as this agreement has not yet been signed or agreed upon by the SEIU, Local 199-Custodians. Motion Required.

[AI] 3. POSSIBLE ACTION REGARDING 2017-18 SETTLEMENT CONDITIONS:

MAQUOKETA EDUCATION ASSOCIATION MASTER CONTRACT Details will be presented on Monday night if a TA is reached before the time of the meeting. Recommendation: Pending

Motion Required.

C. BUSINESS AFFAIRS

[AI] 1. REVIEW AND APPROVAL OF FY-16 AUDIT REPORT

Presented for the Board’s review is Maquoketa Community School District’s audit report for fiscal year ending June 30, 2016.

The report includes the use of economic resources, measurement focus and full accrual accounting, as well as an analytical overview of the district’s financial activities.

The summary of the audit findings begins on page 67 and following. Board Secretary, Kristy Haxmeier, and Superintendent Hoover will answer questions regarding the audit report. Recommendation: It is recommended that Board of Directors approve the audit report for fiscal year ending June 30, 2016 as presented by Nolte, Cornman, and Johnson, P.C.

Motion Required. [AI] 2. PROMISE OF IOWA RESOLUTION The IASB launched “The Promise of Iowa” campaign to focus attention on the future of Iowa public school students and to rally support for investments in public education.

Iowa’s future leaders, innovators and citizens are it’s children. They are “The Promise of Iowa.” Their future is created every day by Iowa public schools Iowans have an enduring commitment of support for public education and its connection

to developing the potential of our young people, strengthening our communities, and

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contributing to our economy. Public education is such a core value in our state that “Foundation in Education” is even the centerpiece of our state quarter! Recommendation: It is recommended that the Board of Education approve the Promise of Iowa resolution as presented.

Motion Needed. [AI] 3. CERTIFIED CHIROPRACTIC SPORTS PHYSICIAN Tom Gruenwald, Activities Director, has a proposal to provide sports physician coverage for home varsity events (football, wrestling, basketball, soccer, and track). Dr. Brent Pauls has provided quotes for three different types of services. Dr. Pauls has volunteered his time in football for almost 20 years. He is the only local individual who provides these services and is a licensed CCSP (certified chiropractic sports physician). Enclosed are the proposed options. Recommendation: It is recommended that the Board approve option #2 presented and extend a contract to Dr. Bruce Pauls as the Certified Chiropractic Sports Physician. Motion Required. [AI] 4. PROPOSED REGISTRATION FEE SCHEDULES FOR 2017-18 The Board of Directors annually reviews and establishes fees charged by the District. The list below has been reviewed by the Business Manager, Kristy Haxmeier. The District is planning registration processes similar to last year with a single registration site at the high school. For the Board’s reference, the current fee structure is listed below. The following are presented as suggested rates. The registration fees have been at the same level for the past three years. The Board may establish rates and fees as deemed appropriate. Suggested Current Prices: FY-18 Rate: PK3 – PK4 $30.00 $30.00 Pre-Kind. 5 yr old $30.00 $30.00 Kind. - 5th Grade: $30.00 $30.00 6-8 Grades: $45.00 $45.00 9-12 Grades: $50.00 $50.00 High School Activity Ticket: $50.00 (NO CHANGE) Drivers Education: $370.00 (AEA 9 sets this rate) Food Service Area: Suggested Breakfast: Current Prices: FY-18 increase: Elementary $1.80 $1.90 (+$0.10) Middle School $1.90 $2.00 (+$0.10) High School $1.90 $2.00 (+$0.10) Adults $2.50 $2.60 (+$0.10)

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Lunch: Elementary $2.45 $2.55 (+$0.10) Middle School $2.55 $2.65 (+$0.10) High School $2.55 $2.65 (+$0.10) Adults $3.60 $3.70 (+$0.10) Second Meal $3.45 $3.55 (+$0.10) Adult Second Meal $4.50 $4.60 (+$0.10) Single Milk: $0.45 cents per carton The State recommends second meals be priced at 2 to 3 times more than the first meal. Recommendation: It is recommended that the Board of Directors establish and take action on the fee structures and meal prices for the 2017-18 school year. Motion Needed. [AI] 5. ISLE ROYALE TRIP APPROVAL Following the presentation from Jessica Hingtgen, the request is being made to approve the Isle Royale trip with tentative date of May 14-19, 2017. Recommendation: It is recommended that the Board of Directors approve the Isle Royale Trip in May 2017. Motion Needed. [AI] 6. HIGH SCHOOL JUNIORS REQUESTING TO GRADUATE IN MAY 2017 Director of the Alternative Classroom, Kathy McCaulley, is requesting Board approval for 2 High School juniors to graduate this May. The students, Carrie Krier and Sabrie Gregory, should reach the required 27 credits by May 2017. Recommendation: Pending Motion Needed. [AI] 7. FFA ALUMNI REQUEST

Greg Bopes and the FFA Alumni will be presenting more information on the proposed Maquoketa Agricultural Learning Center. The FFA Alumni is seeking the approval of the Board to move forward on this project

Recommendation: Pending

Motion Required.

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VIII. LEGISLATIVE UPDATE

1. MIKE HAYWARD - LEGISLATIVE ACTION NETWORK REPRESENTATIVE IX. SUPERINTENDENT’S REPORT 1. TIME LINE FOR BUDGET PUBLICATION AND ADOPTION

March 20, 2017 Budget Workshop and Board Meeting to review proposed budget, set hearing date and direct Board Secretary to publish Hearing Notice in the March 25, 2017 edition of the Maquoketa Sentinel Press.

April 10, 2017 Hold public hearing and adopt final budget April 17, 2017 Deadline to have certified budget to the County Auditor

2. DATES FOR REVIEWING BUILDING GOALS & INITIATIVES

- March 6, 2017 – Cardinal Elementary & Briggs Elementary - April 10, 2017 – Middle School - May 15, 2017 – High School

X. ADJOURNMENT

THE BOARD WILL GO INTO A WORK SESSION FOLLOWING THE MEETING.

The next regularly scheduled meeting of the Board will be on Monday, March 6, 2017 at 5:30 pm at Central Office.

MAQUOKETA COMMUNITY SCHOOLS BOARD OF EDUCATION REGULAR MEETING MONDAY, JANUARY 23, 2017

President Sybesma called the regular meeting to order on Monday, January 23,2017 at 5:30p.m. at the Central Office. Directors Tabor, Roeder, Sybesma, Carson and Hayward were present. Supt. Hoover and acting Board Secretary Rohwedder were present. M. Wing, S. Walker, D. Cogan, P. Bollman, K. Bowman and M. Vervaecke were present. Teresa Hosch ofKMAQ and Dalton Brewster of Maquoketa Public Access represented the press. Cari Klemme, Becky Berner, Diane Saunders, Terry Creegan, Mary Creegan, David Voland, Laurie Morehead and Teri Hicks were in attendance.

MOTION #078-16117: M/Roeder, 211d/Carson to approve the following consent agenda as amended to include an additional invoice listing: 5 ayes, motion carried. Agenda- Approved as published Minutes -Approved the minutes of the special and regular meetings held on December 19, 2016 and the joint Andrew meeting held on January 9, 2017 as presented. Registrations, Reimbursements & Selected Accounts Payable -Approved as presented, to include additional invoices, totaling $1,546,061.03. Financial Reports- The following reports for period ending December 31, 2016 were reviewed: Account Balances, Combined Statement of Revenues and Expenditures, Revenue Report, General Fund Expenditure Report, Activity Fund, Nutrition Ftmd Report and the Quarterly Investment Report. Resignations-

• Laura Kloft as High School Teacher Associate effective December 16, 2016.

Recommendations to Hire (all pending outcome of criminal background check & BOEE licensure): None Contract Amendment

• Director of Student Services, Ms. Wiese, contract amendment to 100% administrator of$77,407.51. This is equal to her current contract total.

Reception of Visitors and Informal Comments from the Public

Spotlight on Education: High School principal Mark Vervaecke and teacher David Voland presented the High School Spotlight on Education explaining PLC, BL T' s and now "Cardinal Pride". Cardinal Pride includes branding, staff spotlight, Cardinal Closet (giving clothes to those in need), and the Cardinal Pride Assembly. There will be a Pride Week coming this spring. Principal Vervaecke also handed out a 1 ''semester MAC progress report written by Kathy McCaulley.

Technology Director Dustin Cogan presented and updated the Board onE-Rate, grant awards, and Technology Improvement Ftmds. He noted there are 3,000 pieces of equipment on our networks and 167 security cameras across the District. It was suggested that we go to two fiber data providers. This will allow Campus to host our software on their data center cloud and in turn will provide savings, which will allow us to pay for the second provider. This second provider will ensure we are "up" and running.

Page 1 of2 RegMtg 1.23.2017

Good News Administrative Reports Good News Administrative Reports were reviewed as presented. Mike Wing noted the roads are very soft and hard surface information was sent out to parents.

Board Comments: Brian Tabor annotmced the znd Impact Award that was presented to Dee Krum. Board President David Sybesma thanked the Booster Club for the cake auction support and the Advent Sing was very nice. Board Member Lenke Carson congratulated Board Secretary Haxmeier on her new baby.

General Business of the Board

MOTION #079-16/17:

MOTION #080-16117:

MOTION #081-16/17:

MOTION #082-16/17:

M/Tabor, 2"d/Hayward to approve the Physics Day trip on April27, 2017. 5 ayes, motion carried.

M/Roeder, 2"d/Carson to approve the early graduate listing as presented. 5 ayes, motion carried.

M/Hayward, 2nd/Tabor to approve the PPEL list for 2017 as presented. 5 ayes, motion carried.

M/Carson, znd I Roeder to approve the submission of the SBRC application requesting $50,203.55 of additional modified allowable growth for expenses associated with the removal of environmental hazards (asbestos). 5 ayes, motion carried.

Legislative Update: Mike Hayward noted there is a huge agenda for this legislative session but nothing has been passed at this point.

Superintendents Refort: Superintendent Hoover reported the District Leadership Team meeting went very well on January li'. Tony Hiatt and Superintendent Hoover will be presenting at the February meeting. Superintendent Hoover spent a day at the I-Iill with Senator Bowman and noted there are a lot of proposed changes in bargaining laws. Superintendent Hoover also reviewed the items included in the Board packet.

The next regularly scheduled meeting of the Board of Education will be Monday, February 13, 2017 at 5:30 p.m. at the Central Office.

President Sybesma adjourned the meeting at 6:38p.m.

David Sybesma, President

Sherry Rohwedder, Acting Board Secretary

Kristy Haxmeier, Board Secretary

Page 2 of2 Reg Mtg 1.23.2017

Maquoketa CSD Detail Check Register Page: 1

02/10/201710:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User ID: SRR

Checking Account: 1 GENERAL CHECKING ACCOUNT

Check Number: 91661 Check Type: Check Check Date: 01/26/2017 Vendor: COLLEGE COM COLLEGE COMMUNITY SCHOOL Check T ota!: 32.00 DISTRICT

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

2-18-17 YOUNG MUSICI 01/26/2017 2-13-17 YOUNG MUSICIAN'S HONOR BAND REG' 1019181000112 8900 815 32.00

Check Number: 91716 Check Type: Check Check Date: 01/27/2017 Vendor: RONANN RONANN'S FLORAL SHOPPE Check Total: 128.00

Invoice Number Invoice Date PO Number Detail Descrlgtion Chart of Account Number Detail Amount

15701' 15803- 12131/2016 MS/ FLOWERS, ISABEL BLOOM 32240 91 499 000 0000 000 123.00

Check Number: 91717 Check Type: Check Check Date: 01/31/2017 Vendor: WALMAR WAL MART COMMUNITY BRC Check Total: 212.62

Invoice Number Invoice Date PO Number Detail Descri2tion Chart of Account Number Detail Amount

JAN 12, 11,13 01/12/2017 SUPPLIES 10 19181000 100 0000 612 88.59

JAN 12, 11,13 01/12/2017 BATTERIES, SUPPLIES 10 19181000 217 3303 612 37.34

JAN12,11,13 01/12/2017 SP NEEDS SUPPLOIES 10 19181000 217 3303 612 86.69

Check Number: 91718 Check Type: Check Check Date: 02/10/2017 Vendor: AHLERSCOO AHLERS & COONEY, P.C. Check Total: 126.00


724213 01/27/2017 LEGAL SERVICEIIPERS 1 0 0000 231 0 000 0000 342 126.00

Check Number: 91719 Check Type: Check Check Date: 02/10/2017 Vendor: ANAMOS ANAMOSA COMM SCHOOLS Check Total: 46.83


FY17 SEM1 O.E. TLC 01/19/2017 FY17 SEM1 OP EN TLC 1 0 0000 1 000 1 00 3387 567 46.83

Check Number: 91720 Check Type: Check Check Date: 02/10/2017 Vendor: ANDREWCSD ANDREWCSD Check Total: 40,705.04


FY17 SEM1 OP EN,TLC 02/07/2017 FY17 SEM1 OPEN ENROLL 1 0 0000 1 000 1 00 0000 567 38,676.00

FY17 SEM1 OP EN,TLC 02/07/2017 FY17 SEM1 OPEN ENROLL TLC 1 0 0000 1000 1 00 3387 567 2,029.04

Check Number: 91721 Check Type: Check Check Date: 02/10/2017 Vendor: APPLEINC APPLE INC Check Total: 298.00


4421294816 01/02/2017 2 APPLE TV UNITS 35021 10 0000 1000 100 8759 618 298.00

Check Number: 91722 Check Type: Check Check Date: 02/10/2017 Vendor: ARAMAR ARAMARKINC Check Total: 395.80


JAN 2017 01/31/2017 JAN 2017 MOPS/TOWELS 1 0 0000 2600 000 0000 423 395.80

Check Number: 91723 Check Type: Check Check Date: 02/10/2017 Vendor: AREAEDUCAT AREA EDUCATION AGENCY 267 Check Total: 80.00


40166952 01/17/2017 A RAKER REGIST FEE/1-17-17 1 0 3209 1000 1 05 0000 320 80.00

Check Number: 91724 Check Type: Check Check Date: 02/10/2017 Vendor. AUDITO DAVIDA VAUDT AUDITOR OF STATE Check Total: 62500


FY16 FILING FEE- 02/07/2017 FY16 AUDIT FILING FEE 10 0000 2310 000 0000 611 625.00

Check Number. 91725 Check Type: Check Check Date: 02/10/2017 Vendor: BARRON BARRON MOTOR SUPPLY (CORP) Check Total: 37.28


I - ·-----,-- -

Maquoketa CSD

02/10/201710:07 AM

Checking Account:

348160

348218

348326

348849

Check Number: 91726

Invoice Number

FY17 SEM1 SPED

Check Number: 91727

Invoice Number

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

Check Number: 91728

Invoice Number

196849

196850

Check Number: 91729

Invoice Number

60057

60058

Check Number: 91730

Invoice Number

49579128

Check Number: 91731

Invoice Number

DV62598

Check Number: 91732

Invoice Number

1 01/13/2017

01/16/2017

01/18/2017

01/30/2017

Check Type:

Invoice Date

01/25/2017

Check Type:

Invoice Date

01/27/2017

01/27/2017

01/27/2017

01/27/2017

01/27/2017

01/27/2017

01/27/2017

01/27/2017

Check Type:

Invoice Date

01/14/2017

01/14/2017

Detail Check Register

Posted; Check Date 8 Records Selected; Processing Month 02/2017,01/2017

GENERAL CHECKING ACCOUNT

PARTS

PARTS

PARTS

Check

PO Number

Check

PO Number

Check

PO Number

OIL FILTERS

Check Date: 02/10/2017 Vendor: BELLEV4

Detail Description

FY17 SEM1 SPED TUITION

Check Date: 02/10/2017 Vendor. BLACKHILLS

Detail Description

DEC/JAN 2017 SERVICE








Check Date: 02/10/2017 Vendor: DICKBL

Detail Description

ART SUPPLIES 34025

ART SUPPLIES 33096

1 0 0000 2700 000 0000 673

1 0 0000 2600 000 0000 680

1 0 0000 2600 000 0000 680

1 0 0000 2600 000 0000 680

BELLEVUE COMMUNITY SCHOOL DISTRICT

Chart of Account Number

10 0000 1 DOD 211 3301 561

BLACK HILLS UTILITY HOLDINGS INC


10 DODO 2600 DOD 0000 621

10 0097 2600 000 0000 621

10 0098 2600 000 0000 621

10 1909 2600 000 0000 621

10 1909 2600 000 0000 621

10 1918 2600 000 0000 621

10 3201 2600 000 0000 621

10 3209 2600 000 DODO 621

BLICK ART MATERIALS


10 1918 1000 102 0000 612

10 19091000 102 DODO 612

Check Type: Check Check Date: 02/10/2017 Vendor: BOWMAN2

Detail Description

BOWMAN OIL COMPANY

Chart of Account Number Invoice Date PO Number

02/03/2017

02/03/2017

Check Type: Check

Invoice Date PO Number

02/01/2017

Check Type: Check


01/23/2017

Check Type: Check


403 GAL GAS

1,475 GAL DIESEL

Check Date: 02/10/2017 Vendor: BPAMOC

Detail Description

JAN 2017 GAS CHARGES I 27.8 GAL

Check Date: 02/10/2017 Vendor: MCGUIN

1 0 0000 2700 000 DODO 626

1 0 0000 2700 ODD 0000 627

BP/AMOCO


1 0 0000 2700 000 DODO 626

C.H. MCGUINESS CO INC

Detail Description Chart of Account Number

MS BOILER/ SEAL KIT IN CIRCULATING PUMP 10 0000 2600 000 DODO 430

Check Date: 02/10/2017 Vendor: CAMCOMMUNI CAM COMMUNITY SCHOOL DISTRICT

Detail Description Chart of Account Number

FY17 SEM1 OP EN,TLC 01/24/2017 FY17 SEM1 OP EN,TLC 01/24/2017

FY17 SEM1 OPEN ENROLL FY17 SEM1 OPEN ENROLL TLC

1 0 0000 1 ODD 1 DO DODO 567 1 0 0000 1 ODD 1 DO 3387 567

13.74

7.59

11.25

4.70

Check Total:

Detail Amount

4,986.00

Check Total:

Detail Amount

84.37

27482

279.55

1,824.37

101.02

171.63

290.87

570.61

Check Total:

Detail Amount

103.75

46.12

Check Total:

Detail Amount

841.87

3,066.52

Check Total:

Detail Amount

93.90

Check Total:

Detail Amount

1,083.02

Check Total:

Detail Amount

9,669.00 468.24

Check Number: 91733 Check Type: Check Check Date: 02/10/2017 Vendor: CENTERPOI1 CENTERPOINT ENERGY SERVICES INC Check Total:

Page: 2

User ID: SRR

4,986.00

3,597.24

149.87

3,908.39

93.90

1,083.02

10,137.24

10,978.68

Maquoketa CSD Detail Check Register Page:3

02/10/2017 10:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User 10: SRR



3393132 01/27/2017 NOV/DEC 2016 SERVICE 10 2009 2600 000 0000 621 4,267.65

3393132 01/27/2017 NOV/DEC 2016 SERVICE 1 0 3209 2600 000 0000 621 6,711.03

Check Number: 91734 Check Type: Check Check Date: 02/10/2017 Vendor: CENTRA3 CENTRAL DEWITT COMMUNITY SCHOOL Check Total: 29,906.60 DISTRIC


FY17 SEM1 SP ED 02/06/2017 FY17 SEM1 SP ED TUITION 10 0000 1000 211 3301 561 10,01700

FY17 SEM1 SPED 02/06/2017 FY17 SEM1 SPED TUITION 10 0000 1000 217 3303 561 19,83960

TECH CONF 2017 01/19/2017 J KIZER REGIST FEE 10 0000 1000 100 3376 320 50.00

Check Number: 91735 Check Type: Check Check Date: 02/10/2017 Vendor: CENTURYLIN CENTURY LINK QCC CORP Check Total: 45.48


1398801340 01/15/2017 LOCAL PHONE EXP 10 0000 2320 000 0000 532 4.86

1398801340 01/15/2017 LOCAL PHONE EXP 10 0098 2600 000 0000 41 0 4.92

1398801340 01/15/2017 LOCAL PHONE EXP 10 2009 2410 000 0000 532 30.84

1398801340 01/15/2017 LOCAL PHONE EXP 10 3209 2410 000 0000 532 4.86

Check Number: 91736 Check Type: Check Check Date: 02/10/2017 Vendor: CITYOF3 CITY OF MAQUOKETA Check Total: 964.64


DEC/JAN 2017 01/31/2016 DEC/JAN 2017 SERVICE 1 0 0000 2600 000 0000 411 43.06

DEC/JAN 2017 01/31/2016 DEC/JAN 2017 SERVICE 10 0000 2600 000 0000 421 2.84


















Check Number: 91737 Check Type: Check Check Date: 02/10/2017 Vendor: CITYOF3 CITY OF MAQUOKETA Check Total: 284



3

Maquoketa CSD

02/10/20171007 AM


Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017


Check Number: 91738

Invoice Number

105599

Check Number: 91739

Invoice Number

Check Type: Check

Invoice Date

01/24/2017

PO Number

Check Type: Check


FY17 SEM1 OP EN,TLC 02/07/2017

FY17 SEM1 OP EN,TLC 02/07/2017

Check Number: 91740

Invoice Number

444704

Check Number: 91741

Invoice Number

HS 13WKS SUBSC

Check Number. 91742

Invoice Number

Check Type: Check

Invoice Date

12/17/2016

PO Number

Check Type: Check

Invoice Date

01/31/2017

PO Number

Check Type: Check


FY17 SEM1 OPEN, TLC 02/07/2017

FY17 SEM1 OPEN, TLC 02/07/2017

FY17 SEM1 SPED 01/25/2017

FY17 SEM1 SPED 01/25/2017

Check Number: 91743 Check Type: Check

Invoice Number Invoice Date PO Number

DAS2017061586 01/10/2017



1 DO 01117/2017



FY17 SEM1 SP ED 01/30/2017



14996 01/17/2017


Check Date: 02/10/2017

Detail Description

PARTS

Vendor: ClARKS2 MICHAEL J CLARK


1 0 DODO 2600 000 0000 680

Check Total:

Detail Amount

41.31

Check Date: 02/10/2017 Vendor: ClAYTONRID CLAYTON RIDGE COMMUNITY SCHOOL Check Total:

Detail Description

FY17 SEM1 OPEN ENROLL

FY17 SEM1 OP EN TLC

DISTRICT


1 0 DODO 1 DOD 1 DO 0000 567

1 0 0000 1 000 1 00 3387 567

Check Date: 02/10/2017 Vendor: COMELECSER COMELEC SERVICES INC

Detail Description

2WAYRADIO


10 0000 1000 100 8759 739

Detail Amount

12,892.00

624.32

Check Total:

Detail Amount

552.00

Check Date: 02/10/2017 Vendor: DAVENP DAVENPORT QUAD CITY TIMES (CORP) Check Total:

Detail Description

HS 13 WKS SUBSCRIP RENEWAL

Check Date: 02/1 0/2017 Vendor: DEL WOO

Detail Description

FY17 SEM1 OPEN ENROLL

FY17 SEM1 or EN TLC

FY17 SEM1 SP ED TUITION



1 0 3209 2222 000 0000 644

DELWOOD COMMUNITY SCHOOL


1 0 DODO 1 ODD 1 DO 0000 567

10 0000 1000 100 3387 567

10 DODO 1000 211 3301 561

10 DODO 1000 214 3302 561

Check Date: 02/10/2017 Vendor: DEPARTMENT DEPARTMENT OF ADMINISTRATIVE SERVICES

Detail Description

TSA ANNUAL ADMIN FEE 2017


10 0000 2520 000 DODO 618

Check Date: 02/10/2017 Vendor: DUBUQUECEL DUBUQUE CELL PHONE REPAIR

Detail Description

TABLET SCREEN DIGITIZER

Check Date: 02/10/2017 Vendor: DUBUQU

Detail Description



10 0000 1000 100 8759 612

DUBUQUE COMMUNITY SCHOOL DISTRICT


10 0000 1000 214 3302 561

Detail Amount

146.92

Check Total:

Detail Amount

80,575.00

4,526_32

15,776.64

5,060.88

Check Total:

Deta-Il Amount

400.00

Check Total:

Detail Amount

75.00

Check Total:

Detail Amount

6,449.20

Check Date: 02/10/2017 Vendor: EASTCENTR1 EAST CENTRAL INTERGOVERNMENTAL Check Total:

Detail Description

GRANT WRITING

Check Date: 02/10/2017 Vendor: EASTER

ASSOCIATION


10 0000 1000 1 DO 8755 320

EASTERN IOWA COMM. COLLEGE DISTRICT

Detail Amount

158.00

Check Total:

Page: 4

UseriD: SRR

41.31

13,516.32

552.00

146.92

105,938.84

400.00

75.00

6,449.20

158.00

350.00


0211012017 10:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User 10: SRR

Checking Account: GENERAL CHECKING ACCOUNT Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

52480 1110712016 CAVANAUGH, MARSHALL CPR TRAINING 10 2009 1000 1 08 3376 320 350.00

Check Number: 91748 Check Type: Check Check Date: 0211012017 Vendor: EASTONVAL1 EASTON VALLEY COMMUNITY SCHOOL Check T ota!: 40,548.96 DISTRICT

Invoice Number Invoice Date PO Number O€tail DescriQtion Chart of Account Number Detail Amount

FY17 SEM1 OP EN,TLC 02/07/2017 FY17 SEM1 OPEN ENROLL 1 0 0000 1000 1 00 0000 567 38,676.00

FY17 SEM1 OP EN,TLC 0210712017 FY17 SEM1 OPEN ENROLL TLC 1 0 0000 1 000 1 00 3387 567 1,872.96

Check Number: 91749 Check Type: Check Check Date: 02110/2017 Vendor: ElANFINANC ElAN FINANCIAL SERVICES (CORP) Check Total: 1,415.68

l nvoice Number Invoice Date PO Number Detail Oescr"IQtion Chart of Account Number Detail Amount

JAN 2017 01/05/2017 AMAZON/BABY WIPES 10 0000 2134 000 4634 618 25.74

JAN 2017 01/05/2017 SPRINGHILUHOOVER 1 NT 1 0 0000 2320 000 0000 580 125.44

JAN 2017 0110512017 CHEESECAKE/MEAL EXP 1 0 0000 2320 000 0000 580 17.50

JAN 2017 0110512017 HYVEEIMEAL EXP 1 0 0000 2320 000 0000 580 11.50

JAN 2017 01/0512017 US POSTAGE/POSTAGE 10 0000 2510 000 0000 531 19.00

JAN 2017 01/05/2017 KULLYNAC PART 1 0 0000 2600 000 0000 680 48.12

JAN 2017 0110512017 ERPLCMT PARTS/REFUND 1 0 0000 2600 000 0000 680 (94.53)

JAN 2017 01/05/2017 AMAZON/COLD COMPRESSES 10 0000 2700 000 0000 673 33.14

JAN 2017 01/05/2017 AMAZON/EASEL PAD 1019091000100 0000 611 33.11

.JAN ?017 0110512017 AMAZON/1 0 X 13 ENVELOPES 10 1909 1000 100 0000 611 17.89

JAN 2017 0110512017 ANTSY lABSIFIDGIT CUBE 10 19181000 214 3302 612 110.00

JAN 2017 0110512017 AMAZON/WIPES 32269 10 2009 1000 100 0000 618 94.48

JAN 2017 01/05/2017 OTC BRANDS/PENCILS, BALLS 32260 10 2009 1000 190 8900 612 94.44

JAN 2017 01/05/2017 RUSH ORDER TEES/lA ASSESSMT T'S 32261 10 2009 1000 190 8900 618 252.40

JAN 2017 01/05/2017 OTC BRANDS/PENCILS, BALLS 32260 10 2009 1000 190 8900 619 12.98

JAN 2017 0110512017 QUAD CITY ENG/8 TEAM REG 1ST'S 10200910004701118320 200.00

JAN 2017 01/0512017 AMAZOBNIWEB DESIGN TEXTS 10 3209 1000 103 8756 641 315.05

JAN 2017 0111712017 AMAZONIXLR MICROPHONE PATCH CABLE 10 0000 1000 100 8759 612 7.38

JAN 2017 0111712017 KAlAHARI/COGAN 2 NTS 1 0 0000 257 4 000 0000 580 92.04

Check Number: 91750 Check Type: Check Check Date: 02/10/2017 Vendor: ELANFINANC ElAN FINANCIAL SERVICES (CORP) Check Total: 3,646.88

Invoice Number Invoice Date PO Number Detail DescriQtion Chart of Account Number Detail Amount

JAN 2017 01/1712017 AMAZON/WIRELESS ADPTRS FOR 8 PROJS 10 00001000100 8759 612 339.04

JAN 2017 01117/2017 AMAZON/2 CYBERDATA CEILING SPKR MTS 10 0000 1000 100 8759 612 89.48

JAN 2017 01/17/2017 AMAZON/USB TO SERIAL ADPTR 10 0000 1000100 8759 612 17.49

JAN 2017 01/17/2017 AMAZON/114 INCH TO 3.5" ADPTR 10 0000 1000 100 8759 612 7.99

JAN 2017 01/17/2017 UPS/CREDIT 10 0000 1000 100 8759 612 (0.97)

JAN 2017 0111712017 AMAZONIXLR ADPTR RFND 10 0000 1000 100 8759 612 (9.29)

JAN 2017 0111712017 AMAZON/USB 3.0 TO HDMI ADPTR 10 0000 1000 100 8759 612 57.23

JAN 2017 01/17/2017 OK TECH/4 RPLCMT SEC CAMERAS 10 0000 1000 100 8759 618 359.80

JAN 2017 01/17/2017 AMAZON/1:1 REPAIR SUPPLIES (GLUE,TAPE) 10 0000 2237 000 8900 619 34.18

JAN 2017 01/1712017 AMAZON/1:1 CLEANING SUPPLIES 10 0000 2237 000 8900 619 21.39

5


02/10/2017 10:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User !D: SRR


JAN 2017 01/17/2017 META/BRAINSTORM CONF REG-COGAN 1 0 0000 257 4 000 0000 330 245.00

JAN 2017 01/17/2017 META/BRAINSTORM CONF REG-J HAYWARD 10 0000 2574 000 0000 330 24500

JAN 2017 01/17/2017 KALAHARI/J HAYWARD 2 NTS 1 0 DODO 257 4 ODD DODO 580 92.04

JAN 2017 01/17/2017 VOIP/PHONE CREDIT 1 0 0098 2600 ODD 0000 41 0 205.00

JAN 2017 01/1712017 LOVETONER!TONER CARTRIDGES 1019091000100 0000 612 586.50

JAN 2017 01/17/2017 LOVETONER!TONER CARTRIDGES 10 1918 1000 100 0000 612 298.75

JAN 2017 01/17/2017 LOVETONER!TONER CARTRIDGES 10 2009 1000 100 DODO 612 453.65

JAN 2017 01/1712017 VOIPIPHONE CREDIT 10 2009 241 0 DOD 0000 532 305.00

JAN 2017 01117/2017 LOVETONER!TONER CARTRIDGES 10 3209 1000 100 DODO 612 299.60

Check Number: 91751 Check Type: Check Check Date: 0211012017 Vendor: ELANFINANC ELAN FINANCIAL SERVICES (CORP) Check Total: 742.50


JAN 2017 01117/2017 AMAZON/MINI DISPLAY PORT TO HOM! 10 0000 1000 100 8759 612 8.99

JAN 2017 01/1712017 UPS/SHIPPING 10 0000 1000 100 8759 612 10.32

JAN 2017 01/17/2017 UPS/SHIPPING 10 0000 1000 100 8759 612 24.37

JAN 2017 01/17/2017 UPS/SHIPPING 10 0000 1000 100 8759 612 1.46

JAN 2017 01/17/2017 AMAZON/LAPTOP AC ADPTR 10 0000 1000 100 8759 612 11.99

JAN 2017 01/17/2017 BARRACUDA/OFF SITE FIN SYST BACK UP 10 0000 1000 1 DO 8759 618 150.00

JAN 2017 01/17/2017 WUFOO/DBASE SUBSC 10 0000 1000 1 DO 8759 618 24.95

JAN 2017 01/17/2017 AMAZON/LARGE MONITOR-COUNSELING 10 3209 2120 ODD 0000 618 447.99 OFFICE

JAN 2017 01/17/2017 AMAZON/LARGE MONITOR MOUNT SUPPLIES 10 3209 2120 000 0000 618 62.43

Check Number. 91752 Check Type: Check Check Date: 02/10/2017 Vendor: EMCINSURAN EMC INSURANCE COMPANY Check Total: 1,242.68

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Qetail Amount

8X6-68-28- 01/0112017 WORK COMP EXPENSES 22 DODO 2510 ODD DODO 260 1,242.68

Check Number: 91753 Check Type: Check Check Date: 02/10/2017 Vendor: FAMILYRES1 FAMILY RESOURCES INC Check Total: 148.00

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Qetai! Amount

STAFF DONATION 02/02/2017 HS/ STAFF DONATION 91 499 000 0000 DOD 148.00

Check Number: 91754 Check Type: Check Check Date: 02/10/2017 Vendor: FAREWA FAREWAY STORES INC Check Total: 1,330.88


JAN 2017 01/31/2017 WATER, CANDY- DLTMTG 10 DODO 1000 100 3376 618 16.25

JAN 2017 01/31/2017 MS/HOME EC 32235 10 2009 1000 355 DODO 612 32.62

JAN 2017 01/31/2017 HSHOME EC 10 3209 1000 355 0000 618 64.74

JAN 2017 01/31/2017 HS HOME EC 1 0 3209 1 000 355 0000 618 472

JAN 2017 01/31/2017 CARD/BOOKBAG FOOD 91 499 ODD 0000 000 110.99

JAN 2017 01/31/2017 CARD/BOOKBAG FOOD 91 499 000 DODO DOD 131.00

JAN 2017 01/31/2017 CARD/BOOKBAG FOOD 91 499 ODD DODO 000 107.36

JAN 2017 01131/2017 BRIBOOKBAG FOOD 91 499 000 DODO 000 117.55

JAN 2017 01/31/2017 HS/BOOKBAG FOOD 91 499 ODD DODO ODD 111.67

JAN 2017 01/31/2017 CARD/BOOKBAG FOOD 91 499 ODD DODO ODD 102.30


02/10/201710:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User !D: SRR

Checking Account: GENERAL CHECKING ACCOUNT

JAN 2017 01/31/2017 HS/BOOKBAG FOOD 91 499 000 0000 000 63.10

JAN 2017 01/31/2017 BR!BOOKBAG FOOD 91 499 000 0000 000 146.67

JAN 2017 01/31/2017 BR!BOOKBAG FOOD 91 499 000 0000 000 126.21 JAN 2017 01/31/2017 HS/BOOKBAG FOOD 91 499 000 0000 000 80.77

JAN 2017 01/31/2017 BR!BOOKBAG FOOD 91 499 000 0000 000 114.93

Check Number: 91755 Check Type: Check Check Date: 02/10/2017 Vendor: FUTREHORIZ FUTURE HORIZONS INC Check Total: 270.00


113599 01/23/2017 D HARDIN REGIST 33094 10 1909 1000 219 3376 320 135.00

113600 01/23/2017 B HASS REGIST 33094 10 19091000 219 3376 320 135.00

Check Number: 91756 Check Type: Check Check Date: 02/1 0/2017 Vendor: GASSER GASSER TRUE VALUE@ MAQUOKETA Check Total: 886.30


319392 01/10/2017 MOUSE TRAPS, GLUE STICKS 10 3209 1000 315 0000 612 44.78

JAN 2017 01/31/2017 WELDING SUPPLIES 10 32091000 370 0000 618 66.67

JAN 2017- 01/31/2017 MAINT SUPPLIES 1 0 0000 2600 000 0000 680 757.48

JAN 2017- 01/31/2017 TRANSP SUPPLIES 1 0 0000 2700 000 0000 673 17.37

Check Number: 91757 Check Type: Check Check Date: 02/10/2017 Vendor: GERARD GERARDYWELDING INC Check Total: 25.00


10268 01/24/2017 BEND PLATES 10 0000 2600 000 0000 680 25.00

Check Number: 91758 Check Type: Check Check Date: 02/10/2017 Vendor: GREENW GREENWOOD CLEANING SYSTEMS INC Check Total: 4,383.79


430164-000 01/13/2017 CUSTODIAL SUPPLIES 1 0 0000 2600 000 0000 680 2,918.07

430164-001 01/20/2017 CUSTODIAL SUPPLIES 1 0 0000 2600 000 0000 680 399.10

430697-000 01/27/2017 CUSTODIAL SUPPLIES 1 0 0000 2600 000 0000 680 962.04

430916-000 01/31/2017 DISPENSER 1 0 0000 2600 000 0000 680 15.66

431142-000 02/06/2017 PAPERTOWELS 1 0 0000 2600 000 0000 680 88.92

Check Number: 91759 Check Type: Check Check Date: 02/10/2017 Vendor: GRIGGS GRIGGS MUSIC INC Check Total: 10.95


41932437 12/28/2016 BAND MUSIC 10 1918 1000 112 8900 619 10.95

Check Number: 91760 Check Type: Check Check Date: 02/10/2017 Vendor: HDSUPPLYFA HD SUPPLY FACILITIES MAINTENANCE Check Total: 260.23 LTD


9151482304 01/12/2017 MAINT SUPPLIES 10 0000 2600 000 0000 680 169.56

9151868945 01/30/2017 BATTERIES, TAPE 1 0 0000 2600 000 0000 680 90.67

Check Number: 91761 Check Type: Check Check Date: 02/10/2017 Vendor: IAASS04 lA ASSO OF SCHOOL BOARDS (CORP) Check Total: 2,465.00


CONVEVT00252 01/18/2017 ANNUAL SCH BD CONVENTION REG'S 1 0 0000 2310 000 0000 320 1,735.00

CONVEVT00252 01/18/2017 ANNUAL SCH BD CONVENTION REG'S 10 0000 2320 000 0000 320 365.00

CONVEVT00252 01/18/2017 ANNUAL SCH BD CONVENTION REG'S 10 0000 2511 000 0000 320 365.00

Maquoketa CSD Detail Check Register Page: 8 02/10/2017 10:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User 10: SRR


Check Number: 91762 Check Type: Check Check Date: 02/10/2017 Vendor: JAASSOCIAT lA ASSOCJA TION OF ALTERNATIVE Check Total: 175.00 EDUCATION

Invoice Number Invoice Date PO Number Detail DescriQtion Chart of Account Number Detail Amount MCCAULLEY REGIST 04/20/2017 4-20-17 REGIST/ KATHY MCCAULLEY 31087 1 0 3209 1 000 420 0000 320 175.00

Check Number: 91763 Check Type: Check Check Date: 02/10/2017 Vendor: IADEPTOFHU lA DEPT OF HUMAN SERVICES Check Total: 9,957.11 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount 10110089 01/31/2017 MEDICAID PAYMENT 104100003321219 9,957.11

Check Number: 91764 Check Type: Check Check Date: 02/10/2017 Vendor: JWPEPP J.W. PEPPER & SON INC Check Total: 496.95 Invoice Number ! nvoice Date PO Number Detail DescriQtion Chart of Account Number Detail Amount 11C19036 10/24/2016 BAND MUSIC 32258 1 0 2009 1000 122 0000 612 6699 11C21934 11/01/2016 BAND MUSIC 32258 10 20091000 122 0000 612 50.00 11C32947 12/14/2016 VOCAL MUSIC 32209 10 20091000112 0000 612 314.96 11C36799 01/04/2017 VOCAL MUSIC 32209 10 2009 1000 112 0000 618 65.00

Check Number: 91765 Check Type: Check Check Date: 02/10/2017 Vendor: JAYMAR JAYMAR BUSINESS FORMS INC Check Total: 243.76 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount 54196 01/30/2017 1099 ENVELOPES 10 0000 2520 000 0000 611 54.85 54237 01/31/2017 GENL FUND DEP BOOKS 10 0000 2520 000 0000 611 188.91

Check Number: 91766 Check Type: Check Check Date: 02/10/2017 Vendor: JOHNDEEREF JOHN DEERE FINANCIAL Check Total: 130.46 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

3643177 01/17/2017 GROUND ROD 1 0 0000 2600 000 0000 680 14.49

3643475 01/18/2017 GRINDER WHEELS 10 32091000 370 0000 618 15.98 3649970 02/06/2017 GARBAGE DISPOSAL I MAC CAFE 10 32091000 103 8900 618 99.99

Check Number: 91767 Check Type: Check Check Date: 02/10/2017 Vendor: JOHNSTONCO JOHNSTON COMMUNITY SCHOOL Check Total: 5,148.65 DISTRICT

Invoice Number Invoice Date PO Number Detail Descri!:Il;ion Chart of Account Number Detail Amount AR005628 01/30/2017 FY17 SEM1 SP ED TUITION 10 0000 1000 211 3301 561 5,148.65

Check Number: 91768 Check Type: Check Check Date: 02/10/2017 Vendor: JOURNEYED JOURNEY ED.COM Check Total: 8,337.54 Invoice Number Invoice Date PO Number Detail DescriQtion Chart of Account Number Detail Amount

10165649 03/31/2017 1 YR DISTR-WIDE MICROSOFT LEASE 10 0000 2237 000 8900 619 8,337.54

Check Number: 91769 Check Type: Check Check Date: 02/10/2017 Vendor: LITTLESHE2 LITTLE SHEPHERD PRESCHOOL Check Total: 5,147.20

Invoice Number Invoice Date PO Number Detail DescriQtion Chart of Account Number Detail Amount JAN2-FEB 3 PRESCH 02/03/2017 JAN 2- FEB 3 PRESCH TUITION 10 0000 1000 860 3117 320 5,147.20

Check Number: 91770 Check Type: Check Check Date: 02/10/2017 Vendor: MAQSCH3 MAQ SCHOOLS/LUNCH FUND Check Total: 9.00


414157 01/23/2017 2 DZN COOKIES 10 0000 2310 000 0000 618 9.00

Check Number: 91771 Check Type: Check Check Date: 02/10/2017 Vendor: MAQUOK7 MAQUOKETA MUNICIPAL ELECTRIC Check Total: 18,000.27

'8'

Maquoketa CSD

02/10/201710:07 AM

Checking Account:

Invoice Number

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

DEC/JAN 2017

Check Number: 91772

Invoice Number

DEC 2016 MINUTES

Check Number: 91773

Invoice Number

170012

Check Number: 91774

Invoice Number

2-6-17 M.S.

Check Number: 91775

Invoice Number

27233

27235

Check Number: 91776

Invoice Number

MS FEB 2017

Check Number: 91777

Invoice Number

HS FEB 2017

Check Number: 91778

Invoice Number

FEB 2017

1



GENERAL CHECKING ACCOUNT

Invoice Date

01/31/2017

01/31/2017

01/31/2017

01131/2017

01/31/2017

01/31/2017

01/31/2017

01/31/2017

01/31/2017

01/31/2017

01/31/2017

01/3112017

0113112017

PO Number

Check Type: Check

Invoice Date

1213112016

Check Type:

Invoice Date

0111812017

Check Type:

Invoice Date

02106/2017

Check Type:

Invoice Date

02/0212017

02103/2017

PO Number

Check

PO Number

Check

PO Number

Check

PO Number

Check Type: Check

Invoice Date

0112112017

PO Number

Check Type: Check

Invoice Date

01121/2017

PO Number

Check Type: Check

Invoice Date

01/21/2017

PO Number

UTILITY

Detail Descrigtion Chart of Account Number

DEC/JAN 2017 SERVICE 10 0000 2600 000 0000 622

DECIJAN 2017 SERVICE 1 0 0097 2600 000 0000 622

DEC/JAN 2017 SERVICE 1 0 0098 2600 000 DODO 622

DEC/JAN 2017 SERVICE 1 0 1909 2600 000 0000 622

DECIJAN 2017 SERVICE 10 1918 2600 000 DODO 622

DEC/JAN 2017 SERVICE 10 1918 2600 000 0000 622

DEC/JAN 2017 SERVICE 1 0 2009 2600 000 0000 622

DEC/JAN 2017 SERVICE 10 3201 2600 000 0000 622

DECIJAN 2017 SERVICE 1 0 3209 2600 DOD 0000 622

DEC/JAN 2017 SERVICE 1 0 3209 2600 000 0000 622

DEC/JAN 2017 SERVICE 1 0 3209 2600 000 0000 622

DEC/JAN 2017 SERVICE 10 3209 2600 DOD 0000 622

DECIJAN 2017 SERVICE 1 0 3209 2600 000 0000 622

Check Date: 0211 0/2017 Vendor: MAQUOK8 MAQUOKETA SENTINEL PRESS (COPR)


MINUTESIDEC 2016 1 0 0000 2520 000 0000 540

Check Date: 02/10/2017 Vendor. MAQUOKETAW MAQUOKeTA WEB PRINTING CORP


1,500TAKE HOME ENVELOPES 10 1918 1000 100 0000 612

Check Date: 02110/2017 Vendor: MARCEA2 BRIAN MARCEAU


2-6-17 M.S. TUNE 32270 10 2009 1000 112 DODO 618

Check Date: 02/10/2017 Vendor: MAYBER2 MAYBERRY HOME APPLIANCE CENTER


MAC CAFE/ DISHWASHER 1 0 3209 1000 1 03 8900 618

DISHWASHER INSTALL KIT 10 32091000 103 8900 618

Check Date: 02/10/2017 Vendor: MEDIACOM MEDIACOM


MS FEB 2017 SERVICE 32263 10 2009 1000 177 8900 618

Check Date: 02/1 0/2017 Vendor: MEDIACOM MEDIACOM


HS FEB 2017 SERVICE 10 3209 2410 000 0000 618

Check Date: 02/10/2017 Vendor: MEDJACOM MEDIACOM


FEB 2017 DISTRICT DATA SERVICE 1 0 0000 2236 000 0000 536

Detail Amount

124.36

560.40

100.93

2,889.17

255.57

4,374.91

2,140.44

216.11

1,357.66

16.00

5,917.03

1600

31.69

Check Total:

Detail Amount

228.35

Check Total:

Detail Amount

396.75

Check Total:

Detail Amount

90.00

Check Total:

Detail Amount

474.00

35.00

Check Total:

Detail Amount

24.80

Check Total: Detail Amount

32.09

Check Total:

Detail Amount

500.00

Page: 9

UseriD: SRR

228.35

396.75

90.00

509.00

24.80

32.09

500.00

9


02/1 0/2017 1 0:07AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User ID: SRR


Check Number: 91779 Check Type: Check Check Date: 02/10/2017 Vendor: MENARD MENARDS-DAVENPORT (CORP) Check Total: 27.37


14595 01/24/2017 LUMBER 31081 10 32091000 315 0000 612 27.37

Check Number: 91780 Check Type: Check Check Date: 02/10/2017 Vendor: MID LAN MIDLAND COMMUNITY SCHOOL Check Total: 30,411.72 DISTRICT

Invoice Number Invoice Date PO Number Detail Descri1;2tion Chart of Account Number Detail Amount

FY17 SEM1 OP EN,TLC 11/15/2016 FY17 SEM1 OPEN ENROLLMT 1 0 0000 1000 1 00 0000 567 29,007.00

FY17 SEM1 OP EN, TLC 11/15/2016 FY17 SEM1 OPEN ENROLL TLC 1 0 0000 1 000 1 DO 3387 567 1,404 72

Check Number: 91781 Check Type: Check Check Date: 02/10/2017 Vendor: MIDWES2 MIDWEST BUSINESS PRODUCTS CORP Check Total: 739.39


339974 11/12/2016 COPIES 32252 10 2009 1 000 1 00 0000 611 75.49

344982 01/12/2017 COPIES 1 0 0000 2320 000 0000 611 50.98

344983 01/12/2017 COPIES 10 32091000 100 0000 612 428.83

344984 01/12/2017 COPIES 1 0 3209 1000 1 00 0000 612 40.58

344985 01/12/2017 COPIES 10 3209 1 000 100 0000 612 36.45

344986 01/12/2017 COPIES 10 19181000 105 0000 618 8.93

344986 01/12/2017 COPIES 10 19181000 107 0000 618 14.10

344986 01/12/2017 COPIES 10 1918 1000 108 0000 618 0.47

344986 01112/2017 COPIES 10191810001110000618 7.52

344986 01/12/2017 COPIES 10 1918 1000 112 0000 618 0.47

344986 01/12/2017 COPIES 10 1918 1000 113 0000 618 7.05

344986 01/12/2017 COPIES 10 1918 1000 115 0000 618 7.05

344986 01/12/2017 COPIES 10 1918 2120 000 0000 618 0.47

344986 01/12/2017 COPIES 10 1918 2222 000 0000 618 0.47

344986 01/12/2017 COPIES 10 1918 2410 000 0000 618 0.47

344987 01112/2017 COPIES 10 1918 1000 105 0000 618 17.29

344987 01112/2017 COPIES 10 1918 1000 107 0000 618 27.30

344987 01/12/2017 COPIES 10 1918 1000 108 0000 618 0.91

344987 01112/2017 COPIES 1019181000111 0000 618 1456

Check Number: 91782 Check Type: Check Check Date: 02/10/2017 Vendor: MIDWES2 MIDWEST BUSINESS PRODUCTS CORP Check Total: 593.75


344987 01/12/2017 COPIES 1019181000112 0000 618 091

344987 01/12/2017 COPIES 1019181000113 0000 618 13.65

344987 0111212017 COPIES 1019181000115 0000 618 13.65

344987 01/12/2017 COPIES 10 1918 2120 000 0000 618 0.91

344987 01/12/2017 COPIES 10 1918 2222 000 0000 618 0.91

344987 01/12/2017 COPIES 10 1918 2410 000 0000 618 0.91

344988 01/12/2017 COPIES 32256 10 2009 1000 100 0000 611 291.22

344989 0111212017 COPIES 32256 1 0 2009 1000 1 00 0000 611 34.36

344990 01/1212017 COPIES 10 19091000 100 0000 612 32.21

/0

Maquoketa CSD Detail Check Register Page: 11 02/1 0/2017 1 0:07AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User ID: SRR

Checking Account: GENERAL CHECKING ACCOUNT 344991 01/12/2017 COPIES 10 19091000 100 0000 612 205.02

Check Number: 91783 Check Type: Check Check Date: 02/10/2017 Vendor: MISSBE2 MISS BEND AREA EDUC AGENCY Check Total: 342.37 Invoice Number Invoice Date PO Number Detail Descrigtlon Chart of Account Number Detail Amount

138713 12/09/2016 2,000 LEAVE FORMS 30045 10 0000 2520 000 0000 611 222.37 138785 01/03/2017 LAMINATING FILM 10 1909 1000 217 3303 612 1.75

138920 01/26/2017 USE OF FACILITY FORMS 30050 10 0000 2520 000 0000 611 82.50

138921 01/26/2017 EXTRA EMPLOYMENT FORMS 30049 10 0000 2520 000 0000 611 27.00

138958 02/01/2017 LAMINATING FILM 10 1909 1000 214 3302 612 053 138958 02/01/2017 LAMINATING FILM 10 19091000 217 3303 612 0.52

138959 02/01/2017 LAMINATING FILM 10 1909 1000 217 3303 612 2.10

138960 02/01/2017 LAMINATING FILM 1019091000 217 3303 612 5.60

Check Number: 91784 Check Type: Check Check Date: 02/10/2017 Vendor: MYERSCOXCO MYERS COX CO Check Total: 503.53 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

323017 01/27/2017 SNACKS 32252 10 2009 1000 190 8900 618 8.90

323017 01/27/2017 SNACKS 32252 10 2009 2410 000 0000 618 494.63

Check Number: 91785 Check Type: Check Check Date: 02/10/2017 Vendor: NASCO NASCO Check T ota!: 75.23


255202 01/06/2017 PERKINS/ SUPPLIES 31054 10 3209 1000 310 4531 612 75.23

Check Number: 91786 Check Type: Check Check Date: 02/10/2017 Vendor: NATIONALAU NATIONAL AUTISM RESOURCES Check Total: 132.74


540937 12/23/2016 GRANT/ TIMER, LANG CARDS, BODY CARDS, E 10110910001001923 612 132.74

Check Number: 91787 Check Type: Check Check Date: 02/10/2017 Vendor: NORTHE NORTHEAST COMM SCHOOLS Check Total: 3,379.08


FY17 SEM1 OPEN 02/07/2017 FY17 SEM1 OPEN ENROLL 1 0 0000 1000 1 00 0000 567 3,223.00

FY17 SEM1 TLC 02/07/2017 FY17 SEM1 OP EN TLC 10 0000 1000 1 00 3387 567 156.08

Check Number: 91788 Check Type: Check Check Date: 02/10/2017 Vendor: OREILLY AUT O'REILLY AUTO PARTS Check Total: 4.23


1304-144655 01/18/2017 LIGHT 1 0 0000 2600 000 0000 680 2.24

1304-145209 01/24/2017 ASSEMBLY 1 0 0000 2600 000 0000 680 107.58

1304-145408 01/26/2017 RETURNED ITEMS 1 0 0000 2600 000 0000 680 (1 05.59)

Check Number: 91789 Check Type: Check Check Date: 02/10/2017 Vendor: PEAR SO PEARSON EDUCATION INC Check Total: 2,920.14

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount 7025471261 01/23/2017 ECONOMICS TEXTBKS 30051 10 32091000 115 8756 641 2,920.14

Check Number: 91790 Check Type: Check Check Date: 02/10/2017 Vendor: PHONAK PHONAK (INC) Check Total: 150.00


5154923483 12/30/2016 RPR!REPLACE EARING DEVICE/ SP NEEDS 340 10 1918 1000 211 3301 612 100.00

5155022500 01/20/2017 SP NEEDS SUPPLIES 34021 1019181000 211 3301 612 50.00

f I -----~-- -


0211012017 10:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 UseriD: SRR


Check Number: 91791 Check Type: Check Check Date: 0211012017 Vendor: PROJECTLE2 PROJECT LEAD THE WAY INC Check Total: 2,560.00


85118 0112412017 20 KITS 34026 10 19181000 113 8756 612 2,560.00

Check Number: 91792 Check Type: Check Check Date: 02110/2017 Vendor: PSATNM PSATINMSQT Check Total: 450.00


381740730A 01/2412017 FALL 2016 TEST FEES 31039 91 499 000 DODO ODD 450.00

Check Number: 91793 Check Type: Check Check Date: 02110/2017 Vendor: QUILLC QUILL CORPORATION Check Total: 317.84

Invoice Number Invoice Date PO Number Detail Oescrigtion Chart of Account Number Detail Amount

2757508 1211612016 WATER CUPS 33087 10 1909 2134 000 0000 618 8.97

3120237 0110412017 TAPE, DIVIDERS, STAPLES 31074 10 3209 2410 000 0000 611 27.19

3485036 0111312017 SHEET PROT'S, FOLDERS, CARDS 33097 1019091000100 DODO 612 17.82 3548606 0111712017 INDES CARDS 33097 10 19091000 100 0000 612 14.34

3783879 0112412017 FOLDERS, MARKERS 24027 10 1918 2410 000 0000 611 46.93

3851065 0112612017 ADM ISS TICKETS 24027 10 19181000100 0000 612 117.95

3877002 01/26/2017 PENCIL SHARPENERS 33105 1019091000100 0000 611 16.39

3877002 0112612017 CONSTRUCTION PPR 33105 10 19091000 100 0000 612 57.07

3901131 0112712017 MEMO HOLDERS 331 OS 10 19091000100 0000 611 11.18

Check Number: 91794 Check Type: Check Check Date: 02/1012017 Vendor: REPUBLICSE REPUBLIC SERVICES #897 INC Check Total: 1,891.59


897-779345 01/20/2017 FEB GARBAGE SERVICE 10 DODO 2600 000 DODO 421 1,891.59

Check Number: 91795 Check Type: Check Check Date: 0211012017 Vendor: RICHSE RICH'S ELECTRIC SERVICE Check Total: 35.00

lnvoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

33749 0112012017 REPAIR 1 0 0000 2600 000 DODO 680 35.00

Check Number:" 91796 Check Type: Check Check Date: 0211012017 Vendor: SJSMIT S.J. SMITH CO INC Check Total: 930.30

Invoice Number Invoice Date PO Number Detaf! DescriQtion Chart of Account Number Detail Amount

393415 0113112017 CYLINDER RENT 10 3209 1000 370 0000 618 18.60

5592628 0111112017 WELDING SUPPLIES 10 3209 1000 370 0000 618 451.60

5595686 01/18/2017 GAS 10 3209 1000 370 0000 618 92.00



5595689 01/18/2017 NOZZLES 10 3209 1000 315 0000 618 8.00

5598299 01/25/2017 WELDING SUPPLIES 10 3209 1000 370 0000 618 276.50


5601209 02/01/2017 WELDING SUPPLIES 10 3209 1000 370 0000 618 10.60

Check Number: 91797 Check Type: Check Check Date: 02/1012017 Vendor: SACRED SACRED HEART CHURCH Check Total: 5,404.56


JAN3-JAN27 PRESCH 0210312017 JAN 3- JAN 27 PRESCH TUITION 10 0000 1000 860 3117 320 5,404.56

I~


02110/201710:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 0112017 UseriD: SRR


Check Number: 91798 Check Type: Check Check Date: 02/10/2017 Vendor: SCHOEN SCHOENTHALER BARTELT KAHLER & Check Total: 351.50 REICKS

Invoice Number Invoice Date PO Number Detail Descri(;!:tion Chart of Account Number Detail Amount 38102 02106/2017 LEGAU STUDENT ISSUE 1 0 0000 2317 000 0000 342 351.50

Check Number: 91799 Check Type: Check Check Date: 02/10/2017 Vendor: SCHOLA3 SCHOLASTIC INC Check T a tal: 274.67

Invoice Number Invoice Date PO Number Detail Descri(2tion Chart of Account Number Detail Amount

M6100982 01/26/2017 J BOWMAN/ACTION, J 10 3209 1000 214 3302 612 274.67 LANSING/ACTION,SUPERS

Check Number: 91800 Check Type: Check Check Date: 02/10/2017 Vendor: SCHOLASTI3 SCHOLASTIC INC Check Total: 105.40


14372888 12128/2016 THIEU4 PEBBLES, COMPOUND- BOOKS 34024 10 1918 1000 470 1118 612 105.40

Check Number: 91801 Check Type: Check Check Date: 02110/2017 Vendor: SCHOOLS SCHOOL NURSE SUPPLY Check Total: 201.00


614775 01/26/2017 SP NEEDS SUPPLIES 31079 10 32091000 217 3303 618 201.00

Check Number: 91802 Check Type: Check Check Date: 02/10/2017 Vendor: SHERWINWI SHERWIN-WILLIAMS CO Check Total: 95.80


2245-7 01/11/2017 PAINT 1 0 0000 2600 000 0000 680 9580

Check Number: 91803 Check Type: Check Check Date: 0211012017 Vendor: SHOPPE THE SHOPPER Check Total: 115.00

Invoice Number Invoice Date PO Number Detail Descri!;;!tion Chart of Account Number Detail Amount

1-18-17 01/18/2017 2,000 SHTS CUT & DRILL 32257 10 2009 1000 100 0000 618 115.00

Check Number: 91804 Check Type: Check Check Date: 02110/2017 Vendor: STAGERIGHT STAGERIGHT CORPORATION Check Total: 515 00

Invoice Number Invoice Date PO Number Detail DescriJ;;!tion Chart of Account Number Detail Amount

229939 02102/2017 VOCAUACCOUSTICAL PANEL PARTS 10 0000 2600 000 0000 680 515.00

Check Number: 91805 Check Type: Check Check Date: 0211012017 Vendor: STAPLES STAPLES Check Total: 258.84


3326720391 01/09/2017 SUPPLIES 32237 1 0 2009 1 000 1 00 0000 611 142.08

3326720392 01/09/2017 CLIPBOARDS 32237 10 20091000100 0000 611 3.43

3327381954 01/16/2017 MARKERS 32237 10 20091000100 0000 611 37.78

3327381956 01/13/2017 MARKERS, STAPLES, ETC 32251 10 2009 1000 100 0000 611 75.55

Check Number: 91806 Check Type: Check Check Date: 0211012017 Vendor: STICKL STICKLEY ELECTRIC SERVICE, INC Check Total: 12.38


19500 12129/2016 FUSES 1 0 0000 2600 000 0000 680 3.00

19571 02/0112017 TOGGLE SWITCH 1 0 0000 2600 000 0000 680 9.38

Check Number: 91807 Check Type: Check Check Date: 02110/2017 Vendor: SUBWAY SUBWAY LTD (CORP) Check Total: 12.00

Invoice Number Invoice Date PO Number Detail Descri:Qtion Chart of Account Number Detail Amount

657066 01/31/2017 2 SUBS/ MEETING EXP 1 0 0000 2320 000 0000 618 1200

13

Maquoketa CSD Detail Check Register Page: 14 02/1012017 10:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 0112017 UseriD: SRR

Checking Account: GENERAL CHECKING ACCOUNT Check Number: 91808 Check Type: Check Check Date: 02/10/2017 Vendor: SUNSHI SUNSHINE CHILD DELVP Check Total: 2,058.88

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Numbe[ Detail Amount

JAN3-JAN27 PRESCH 0210312017 JAN 3- JAN 27 PRESCH TUITION 10 00001000 860 3117 320 2,058.88

Check Number: 91809 Check Type: Check Check Date: 02/10/2017 Vendor: THOMAS THOMAS BUS SALES INC Check Total: 744.18 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

140892 02/06/2017 BUS 23/ GLASS, STOP ARM ASSEMBLY PARTS 1 0 0000 2700 000 0000 673 744.18

Check Number: 91810 Check Type: Check Check Date: 02/10/2017 Vendor. THOMPSONTR THOMPSON TRUCK & TRAILER INC Check Total: 1,486.82


R201 018683:01 01110/2017 BUS 51 BRAKE REPAIRS 1 0 0000 2700 000 0000 673 1,272.67 X201 050604:01 02/0112017 SWITCHES, SPEAKERS/ BUS 14 & 1 10 0000 2700 000 0000 673 77.12

X201 050743:01 02/0212017 BUS 101 CALIPERS 1 0 0000 2700 000 0000 673 13703

Check Number: 91811 Check Type: Check Check Date: 02110/2017 Vendor: TIFCOINDUS TIFCO INDUSTRIES INC Check Total: 67.87


71222330 01/16/2017 SEALANT, SUPPLIES 1 0 0000 2700 000 0000 673 67.87

Check Number: 91812 Check Type: Check Check Date: 02/10/2017 Vendor: TIMBERLIN2 TIMBERLINE BILLING SERVICE LLC Check Total: 1,044.77

Invoice Number Invoice Date PO Number Detail Oescrigtion Chart of Account Numbe[ Detail Amount

11114 01/31/2017 JAN MEDICAID BILLING SERVICE 10 0000 2510 214 3302 351 31.44

11114 01/31/2017 JAN MEDICAID BILLING SERVICE 10 0000 2510 217 3303 351 1,013.33

Check Number: 91813 Check Type: Check Check Date: 02/10/2017 Vendor. US CELL US CELLULAR (CORP) Check Total: 91.19 Invoice Number Invoice Date PO Number Detail Oescrigtion Chart of Account Number Detail Amount

175281303 01/24/2017 PHONE EXP 1 0 0098 2600 000 0000 41 0 91.19

Check Number: 91814 Check Type: Check Check Date: 02/10/2017 Vendor: USFOODSINC US FOODS INC Check Total: 1,086.05


5616856 01/09/2017 SNACK BARS/lA ASSESSMT 10 3209 2410 000 0000 618 427.04

5742647 01/16/2017 JUICE/ lA ASSESSMENT 10 3209 2410 000 0000 618 605.36

5801662 01/19/2017 CHIPS/ PBIS DONATION FROM PACK 1019091000114 8900 618 53.65

Check Number: 91815 Check Type: Check Check Date: 02/10/2017 Vendor: USIINC USIINC Check Total: 207.39


381916101011 01/13/2017 LAMINATING FILM 32252 10 2009 1000 100 0000 611 207.39

Check Number: 91816 Check Type: Check Check Date: 02/1012017 Vendor: VOY DENNISWVOY Check Total: 26.00

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Numb~[ Detail Amount

JAN 2017 JOBBANK 01/31/2017 JAN 2017 ADVERT/ BUS DRIVER 1 0 0000 2520 000 0000 540 26.00

Check Number: 91817 Check Type: Check Check Date: 02/10/2017 Vendor: WALMAR WAL MART COMMUNITY BRC Check Total: 1,042.91


1131 01/27/2017 GUM 10 1918 1000100 0000 612 11.15

1929 01/24/2017 MAC CAFE SUPPLIES 10 3209 1000 103 8900 618 88.73

14


021101201710:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 UseriD: SRR


2188- 01/30/2017 lA ASSESSMTS SNACKS 32264 10 2009 2410 000 0000 618 289.09

2720 0112812017 SCIENCE SUPPLIES 10 1918 1000 113 0000 612 52.39

3527 0210112017 NURSE SUPPLIES 32266 10 2009 2134 000 0000 618 34.84

3553 0210112017 BANANAS,ORANGES,BARS,POPTARTS 32268 10 2009 2410 000 0000 618 138.64

490 02107/2017 SUPPLIES 10 19091000 100 0000 612 10.56

4985 0210712017 VO AGI FOOD SCI CLASS ITEMS 10 32091000 310 DODO 618 72.04

5008 0113012017 lA ASSESSMTS SNACKS 32264 10 2009 2410 DOD DODO 618 102.14

680 0111812017 BATTERIES, DOWELS, ETC 32253 10 2009 1000 113 DODO 612 27.33

680 0111812017 BATTERIES, DOWELS, ETC 32253 10 2009 1000 217 3303 612 10.96

7808 0112512017 CARPENTRY SUPPLIES 31082 10 32091000 315 DODO 612 58.03

9672 01/2112017 CANDY, BAGS 32259 10 2009 1000 1 DO DODO 618 86.43

9675 0210312017 SP NEEDS SUPPLIES 10 3209 1000 214 3302 618 60.58

Check Number: 91818 Check Type: Check Check Date: 0211012017 Vendor: WENDLI WENDLING QUARRIES Check Total: 76.31


668903 0111412017 SAND 1 0 0000 2600 DOD DODO 680 13.86

669147 0112112017 SAND 1 0 DODO 2600 DOD DODO 680 13.94

669511 0112812017 SAND, STONE 10 DODO 2600 DOD DODO 680 48.51

Check Number: 91819 Check Type: Check Check Date: 0211012017 Vendor: WESTER WESTERN DUBUQUE SCHOOLS Check Total: 23,010.02

Invoice Number Invoice Date PO Number Detail Descrigtion Chart or Account Number Detail Amount

FY17 SEM1 SPED 0113112017 FY17 SEM1 SPED TUITION 10 DODO 10002113301561 13,896.54

FY17 SEM1 SP ED 0113112017 FY17 SEM1 SP ED TUITION 10 DODO 1000 217 3303 561 9,113.48

Check Number: 91820 Check Type: Check Check Date: 0211012017 Vendor: WINDSTREAM WINDSTREAM CORP Check Total: 241.70


DEC/JAN 2017 0111712017 DEC/JAN 2017 SERVICE 1 0 0000 2320 000 0000 532 90.30

DEC/JAN 2017 01/1712017 DEC/JAN 2017 SERVICE 1 0 0098 2600 000 0000 41 0 30.18

DEC/JAN 2017 0111712017 DEC/JAN 2017 SERVICE 10 1909 2410 000 0000 532 30.18




Check Number: 91821 Check Type: Check Check Date: 02110/2017 Vendor: ZEPHYRALUM ZEPHYR ALUMINUM PRODUCTS INC Check Total: 2,42500


189663-000 0111112017 STANLEY AUTOMATIC DOOR OPENER/HIGH 1 0 0000 2600 000 0000 680 2,425.00 SCH

*Denotes Expensed Invoice Item Checking Account 10: Total without Voids: 429,391.36

15

Maquoketa CSD Detail Check Register Page: 16 02/10/2017 10:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User ID: SRR

Checking Account: 2 ACTIVITY CHECKING ACCOUNT

Check Number. 24314 Check Type: Check Check Date: 01125/2017 Vendor: GARBER JERRY GARBER Check Total: 90.00 Invoice Number Invoice Date PO Number Detail DescriQtion Chart of Account Number Detai! Amount 1-13-17 01/13/2017 1-13-17 BBB OFFICIAL 21 32091000 920 6710 345 90.00

Check Number: 24315 Check Type: Check Check Date: 01/25/2017 Vendor: CAVANAGH2 RAY CAVANAGH Check Total: 120.00 Invoice Number Invoice Date PO Number Detaif Descrigtion Chart of Account NymQe:r Detail Amount 1-19-17 01/19/2017 1-19-17 BBB OFFICIAL 21 2009 1000 920 6700 345 65.00 1-24-17 01/24/2017 1-24-17 BBB OFFICIAL 21 32091000 920 6710 345 55.00

Check Number: 24316 Check Type: Check Check Date: 01/25/2017 Vendor: GAS SMA MARK GASSMAN Check Total: 90.00 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Nurnb:e[ Detail Amount 1-24-17 01/24/2017 1-24-17 BBB OFFICIAL 21 3209 1 DOD 920 6710 345 90.00

Check Number: 24317 Check Type: Check Check Date: 01/25/2017 Vendor: HAYES6 JACOB HAYES Check Total: 145.00

Invoice Number Invoice Date PO Number Detail DescriQtion Chart of Account Numbe:r Detail Amount

1-17-17 01/17/2017 1-17-17 GBB OFFICIAL 21 32091000 920 6810 345 90 DO

1-24-17 01/25/2017 1-24-17 BBB OFFICIAL 21 32091000 920 6710 345 55.00

Check Number: 24318 Check Type: Check Check Date: 01125/2017 Vendor: HAYES OWEN LHAYES Check Total: 155.00 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

1-17-17 01/25/2017 1-17-17 BBB OFFICIAL 21 3209 1000 920 6710 345 90.00 1-23-17 0112312017 1-23-17 BBB OFFICIAL 21 2009 1000 920 6700 345 65.00

Check Number: 24319 Check Type: Check Check Date: 0112512017 Vendor: HEETER TODD HEETER Check Total: 125.00 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

1-17-17 0111712017 1-17-17 GBB OFFICIAL 21 32091000 920 6810 345 125.00

Check Number: 24320 Check Type: Check Check Date: 0112512017 Vendor: HORST JEFF HORST Check Total: 90.00


1-24-17 01124/2017 1-24-17 BBB OFFICIAL 21 32091000 920 6710 345 90.00

Check Number: 24321 Check Type: Check Check Date: 01/25/2017 Vendor: KNICKREHM DOUG G KNICKREHM Check Total: 65.00 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

1-23-17 01/23/2017 1-23-17 BBB OFFICIAL 21 2009 1000 920 6700 345 65.00

Check Number: 24322 Check Type: Check Check Date: 01/25/2017 Vendor: LAMPS DARRYL LAMPS Check Total: 100.00

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Nurnbe[ Detail Amount

1-17-17 01/17/2017 1-17-17 GBB OFFICIAL 21 32091000 920 6810 345 100.00

Check Number: 24323 Check Type: Check Check Date: 01/25/2017 Vendor: LEFFLER MIKE LEFFLER Check Total: 100.00 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

1-17-17 01/17/2017 1-17-17 BBB OFFICIAL 21 3209 1 DOD 920 6710 345 100.00

Check Number: 24324 Check Type: Check Check Date: 01/25/2017 Vendor: SCHIESL JAY SCHIESL Check T ota!: 105.00

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Nurnbe[ Detail Amount

1-13-17 01/13/2017 1-13-17 BBB OFFICIAL 2132091000 920 6710 345 105.00

l(p


02/1 0/2017 10:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 UseriD: SRR


Check Number: 24325 Check Type: Check Check Date: 01/25/2017 Vendor: WALDERBAC1 ADAM WALDERBACH Check Total: 90.00


1-13-17 01/13/2017 1-13-17 BBB OFFICIAL 21 3209 1000 920 6710 345 90.00

Check Number: 24326 Check Type: Check Check Date: 01/25/2017 Vendor: WILDEN RAY WILDEN Check Total: 105.00


1-24-17 01/24/2017 1-24-17 BBB OFFICIAL 21 3209 1000 920 6710 345 105 00

Check Number: 24327 Check Type: Check Check Date: 01/27/2017 Vendor: BUSINE BUSINESS PROFESSIONALS OF Check Total: 1,730.00 AMERICA (CORP)


SLC543 01/25/2017 STATE LEADERSHIP CONF REGISTS 31714 21 3209 1000 950 7030 815 1,730.00

Check Number: 24328 Check Type: Check Check Date: 01/31/2017 Vendor: WALMAR WAL MART COMMUNITY BRC Check Total: 39.70

Invoice Number Invoice Date PO Number Detail Descri(;!tion Chart of Account Number Detail Amount

9272 01/11/2017 CONCESS/SR CREAM, CHEESE 21 3209 1000 950 7007 619 39.70

Check Number· 24329 Check Type: Check Check Date: 02/01/2017 Vendor: CAVANAGH2 RAY CAVANAGH Check Total: 190 00


1-20-17 01/20/2017 1-20-17 GBB OFFICIAL 21 3209 1000 920 6810 345 55.00

1-26-17 01/26/2017 1-26-17 BBB OFFICIAL 21 3209 1000 920 6710 345 80.00

1-30-17 01/30/2017 1-30-17 GBB OFFICIAL 21 3209 1 ODD 920 6810 345 55.00

Check Number: 24330 Check Type: Check Check Date: 02/01/2017 Vendor: EBELING TIM EBELING Check Total: 110.00


1-20-17 01/20/2017 1-20-17 GBB OFFICIAL 21 3209 1000 920 681 0 345 110 DO

Check Number: 24331 Check Type: Check Check Date: 02/01/2017 Vendor: GANSEN KYLE GANSEN Check Total: 90.00

Invoice Number Invoice Date PO Number Detail Descri(;!tion Chart of Account Numbe[ Detail Amount

1-31-17 01/31/2017 1-31-17 BBB OFFICIAL 21 3209 1000 920 6710 345 90.00

Check Number: 24332 Check Type: Check Check Date: 02/01/2017 Vendor: GASSMA MARK GASSMAN Check Total: 90.00


11-22-16 11/22/2016 11-22-16 GBB OFFICIAL 21 3209 1000 920 6810 345 90.00

Check Number: 24333 Check Type: Check Check Date: 02/01/2017 Vendor: HAYES6 JACOB HAYES Check Total: 110.00

Invoice Number Invoice Date PO Number Detail Descri(;!tion Chart of Account Numbe[ Detail Amount

1-26-17 01/26/2017 1-26-17 GBB OFFICIAL 21 3209 1000 920 6810 345 55.00

1-31-17 01/31/2017 1-31-17 BBB OFFICIAL 21 3209 1000 920 6710 345 55.00

Check Number: 24334 Check Type: Check Check Date: 02/01/2017 Vendor: HAYES OWENLHAYES Check Total: 130.00


1-26-17 01/26/2017 1-26-17 GBB OFFICIAL 21 3209 1000 920 6810 345 55.00

1-30-17 01/30/2017 1-30-17 BBB OFFICIAL 21 2009 1000 920 6700 345 75.00

ll


02/10/201710:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User 10: SRR


Check Number: 24335 Check Type: Check Check Date: 02/01/2017 Vendor: HOEFER ANDY HOEFER Check Total: 105.00


1-31-17 01/31/2017 1-31-17 BBB OFFICIAL 21 3209 1000 920 6710 345 105.00

Check Number: 24336 Check Type: Check Check Date: 02/01/2017 Vendor: HORST JEFF HORST Check Total: 90.00 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

11-22-16 11/22/2016 11-22-16 GBB OFFICIAL 21 3209 1000 920 6810 345 90.00

Check Number: 24337 Check Type: Check Check Date: 02/01/2017 Vendor: KNICKREHM DOUG G KNICKREHM Check Total: 75.00


1-30-17 01/30/2017 1-30-17 BBB OFFICIAL 21 2009 1000 920 6700 345 75.00

Check Number: 24338 Check Type: Check Check Date: 02/01/2017 Vendor: MILLER BART MILLER Check Total: 90.00

Invoice Number Invoice Date PO Number Detail Descrir;2tion Chart of Account Number Detail Amount

1-30-17 01/30/2017 1-30-17 GBB OFFICIAL 21 32091000 920 6810 345 90.00

Check Number: 24339 Check Type: Check Check Date: 02/01/2017 Vendor: NILLES1 BRIAN NILLES Check Total: 90.00

Invoice Number Invoice Date PO Number Detail Descrir;2tion Chart of Account Numbei Detail Amount

1-20-17 01/20/2017 1-20-17 GBB OFFICIAL 21 3209 1000 920 6810 345 90.00

Check Number: 24340 Check Type: Check Check Date: 02/01/2017 Vendor: PAGE CHAD PAGE Check Total: 145.00

lnvQiQe: ~umbe:[ Invoice Date PO Number Detail Descrigtion Qhart of Account Num_b_e_r Detail Amount

1-26-17 01/26/2017 1-26-17 WRESTL OFFICIAL 21 3209 1 000 920 6790 345 145.00

Check Number: 24341 Check Type: Check Check Date: 02/01/2017 Vendor: SCOTT STEVE SCOTT Check Total: 90.00

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Numb~r Detail Amount

1-30-17 01/30/2017 1-30-17 GBB OFFICIAL 21 3209 1000 920 6810 345 90.00

Check Number. 24342 Check Type: Check Check Date: 02/01/2017 Vendor· SENDT DAVID SENDT Check Total: 90.00

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account NumQe[ Detail Amount

1-20-17 01/20/2017 1-20-17 GBB OFFICIAL 21 3209 1 000 920 681 0 345 90.00

Check Number: 24343 Check Type: Check Check Date: 02/01/2017 Vendor: SLOAN TIM SLOAN Check Total: 110.00


1-30-17 01/30/2017 1-30-17 GBB OFFICIAL 21 3209 1000 920 6810 345 110.00

Check Number: 24344 Check Type: Check Check Date: 02/01/2017 Vendor: WILDEN RAY WILDEN Check Total: 110.00


11-22-16 11/22/2016 11-22-16 GBB OFFICIAL 21 3209 1000 920 6810 345 110.00

Check Number: 24345 Check Type: Check Check Date: 02/08/2017 Vendor: CAVANAGH2 RAY CAVANAGH Check Total: 190.00


2-3-17 02/03/2017 2-3-17 BBB OFFICIAL 21 32091000 920 6710 345 55.00

2-4-17 02/04/2017 2-4-17 GBB OFFICIAL 21 3209 1000 920 6810 345 40.00

2-4-17- 02/04/2017 2-4-17 BBB OFFICIAL 21 32091000 920 6710 345 40.00

2-7-17 02/07/2017 2-7-17 GBB OFFICIAL 21 3209 1000 920 6810 345 55.00

l'2 ~-~---·

Maquoketa CSD Detail Check Register Page: 19 021101201710:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User ID: SRR


Check Number: 24346 Check Type: Check Check Date: 0210812017 Vendor: DABROWSKI DOUGlAS DABROSKI Check Total: 120.00

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount 2-4-17 0210412017 2-4-17 GBB OFFICIAL 21 32091000 920 6810 345 50.00

2-4-17- 0210412017 2-4-17 BBB OFFICIAL 21 3209 1000 920 6710 345 70.00

Check Number: 24347 Check Type: Check Check Date: 02/08/2017 Vendor: FREIBU JESSE FREIBURGER Check Total: 90.00


2-3-17 0210312017 2-3-17 BBB OFFICIAL 21 32091000 920 6710 345 90.00

Check Number: 24348 Check Type: Check Check Date: 02/0812017 Vendor: HAYES6 JACOB HAYES Check Total: 80.00 Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

2-4-17 0210412017 2-4-17 GBB OFFICIAL 21 3209 1000 920 6810 345 40.00

2-4-17- 0210412017 2-4-17 BBB OFFICIAL 21 3209 1 000 920 6710 345 40.00

Check Number: 24349 Check Type: Check Check Date: 02/08/2017 Vend Jr. HAYES OWEN LHAYES Check Total: 145.00

Invoice Number Invoice Date PO Number Detail DescriQtion Chart of Account Number Detail Amount 2-2-17 02/02/2017 2-2-17 BBB OFFICIAL 21 2009 1000 920 6700 345 65.00

2-4-17 02/0412017 2-4-17 BBB OFFICIAL 21 3209 1000 920 6710 345 40.00

2-4-17- 02104/2017 2-4-17 GBB OFFICIAL 21 3209 1000 920 6810 345 40.00

Check Number: 24350 Check Type: Check Check n::~te· 0?/08/2017 Vendor: IAHIGH9 IOWA HIGH SCHOOL SPEECH Check Total: 78.00 ASSOCIATION


2-4-17 02104/2017 2-4-17HSSPEECH ENTRY FEES 31713 21 32091000 910 6120 815 78.00

Check Number: 24351 Check Type: Check Check Date: 02108/2017 Vendor: KNICKREHM DOUG G KNICKREHM Check Total: 65.00

Invoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount 2-2-17 0210212017 2-2-17 BBB OFFICIAL 21 2009 1000 920 6700 345 65.00

Check Number: 24352 Check Type: Check Check Date: 0210812017 Vendor: KRAMER RANDY KRAMER Check Total: 100.00


2-4-17 0210412017 2-4-17 GBB OFFICIAL 21 32091000 920 6810 345 50.00

2-4-17- 0210412017 2-4-17 BBB OFFICIAL 21 3209 1000 920 6710 345 50.00

Check Number: 24353 Check Type: Check Check Date: 0210812017 Vendor: LECHTENBER DAN LECHTENBERG Check Total: 100.00


2-4-17 02104/2017 2-4-17 GBB OFFICIAL 21 32091000 920 6810 345 50.00

2-4-17- 02104/2017 2-4-17 BBB OFFICIAL 21 3209 1000 920 6710 345 50.00

Check Number: 24354 Check Type: Check Check Date: 0210812017 Vendor: MOHLING ANDREW MOHLING Check Total: 120.00 Invoice Number Invoice Date PO Number Detail DescriQtion Chart of Account Number Detail Amount

1-26-17 01/26/2017 1-26-17 WRESTL OFFICIAL 21 3209 1000 920 6790 345 120.00

Check Number: 24355 Check Type: Check Check Date: 02/08/2017 Vendor: PFLUGER MATTHEW PFLUGER Check Total: 90.00


19 ... ···---.


02/10/2017 10:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017,01/2017 User 10: SRR


2-3-17 02/03/2017 2-3-17 BBB OFFICIAL 21 3209 1 000 920 671 0 345 90.00

Check Number: 24356 Check Type: Check Check Date: 02/08/2017 Vendor: STOLTZ ALAN STOLTZ Check Total: 110.00


2-3-17 02/03/2017 2-3-17 BBB OFFICIAL 21 3209 1000 920 6710 345 110.00

Check Number: 24357 Check Type: Check Check Date: 02/08/2017 Vendor: WESTDELAWA WEST DELAWARE COMMUNITY SCHOOL Check Total: 296.00 DISTRICT


2017 WAMAC SPEECH 02/08/2017 2017 WAMAC SPEECH ENTRIES 21 3209 1000 910 6120 815 296.00

Check Number: 24358 Check Type Check Check Date: 02/09/2017 Vendor: PETTYCASH PETTY CASH/HIGH SCHOOL ACT-LORNA Check Total: 1,000.00 SCOTT


ADDL PETTY CASH- 02/09/2017 ADDL PETTYCASH/DISTRICT WRESTL FEB 11 21 103 000 0000 000 1,000.00

Check Number: 24359 Check Type: Check Check Date: 0211012017 Vendor: ACEFUNDRAI ACE FUNDRAISING Check Total: 300.00


2017 FTBALL CLINIC 02/08/2017 MAR 3,4, 2017 13 FTBALL COACHES REG'S 21 3209 1000 920 6720 320 300.00

Check Number: 243-60 Check Type: Check Check Date: 02/10/2017 Vendor: BESTWESTER BEST WESTERN UNIVERSITY PARK Check Total: 1,002 42


NOV17, 18,2017 1111712016 VOCAU2 NTS, 3 RMS, 6 PEO 21 3209 1000 910 6211 580 1,00242

Check Number: 24361 Check Type: Check Check Date: 0211012017 Vendor: COUNTRYHOM NANCY MILLER Check Total: 915.00


1-9-17 0110912017 WRESTL SHIRTS & EMROIDERY 21 3209 1000 920 6791 618 200.00

12-13-16 1211312016 WRESTUGEAR BAGS WITH EMBROIDERY 21 3209 1000 920 6791 618 715.00

Check Number: 24362 Check Type: Check Check Date: 0211012017 Vendor: ELANFINANC ELAN FINANCIAL SERVICES (CORP) Check Total: 164.97


JAN 2017 0110512017 FAREWAYICONCESS ITEMS 21 32091000 950 7007 619 10.01

JAN 2017 0110512017 THEISEN/POPCORN OIL 21 32091000 950 7007 619 59.96

JAN 2017 0111712017 AMAZON/APPLE PENCIL 21 32091000 910 6211 618 95.00

Check Number: 24363 Check Type: Check Check Date: 0211012017 Vendor: FAREWA FAREWAY STORES INC Check Total: 391.66


JAN 2017 01/3112017 MADRIGAUMEAT 21 32091000 910 6211 619 316.93

JAN 2017 01/31/2017 BUNS, LETTUCE, LINERS 21 32091000 950 7007 619 24.73

JAN 2017 0113112017 PRODUCE, ONIONS 21 3209 1000 950 7007 619 1699

JAN 2017 01/3112017 CONCESS ITEMS 21 3209 1000 950 7007 619 33.01

Check Number: 24364 Check Type: Check Check Date: 02/1012017 Vendor: GARMEN GARMENT DESIGNS INC Check Total: 457.10

lnvoice Number Invoice Date PO Number Detail Descrigtion Chart of Account Number Detail Amount

167060 11/22/2016 BBB SHIRTS 31693 21 3209 1000 920 6711 619 457.10

Maquoketa CSD Detail Check Register Page:21 02/101201710:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User 10: SRR


Check Number: 24365 Check Type: Check Check Date: 02/10/2017 Vendor: GAVIN3 ROBERT GAVIN Check Total: 385.00


JAN 2017 PA 01/3112017 JAN 2017 ANNOUNCING 21 3209 1000 920 6710 618 175.00

JAN 2017 PA 01/31/2017 JAN 2017 ANNOUNCING 21 3209 1000 920 6790 618 105.00

JAN 2017 PA 01/31/2017 JAN 2017 ANNOUNCING 21 3209 1 DOD 920 6810 618 105.00

Check Number: 24366 Check Type: Check Check Date: 02/10/2017 Vendor. JWPEPP J.W. PEPPER & SON INC Check Total: 120.49

Invoice Number Invoice Date PO Number Detail DescriQ:tion Chart of Account Number Detail Amount

11 C32904 12/14/2016 VOCAL MUSIC 32210 21 2009 1000 910 6210 618 120.49

Check Number: 24367 Check Type: Check Check Date: 02/10/2017 Vendor: KRAMER2 KRAMER GOLF BALL CO., INC. Check Total: 592.00


32-32 01/2012017 GOLF/ BALLS 31711 BOOSTERS REIMB'G 21 3209 1000 920 6761 618 592.00

Check Number: 24368 Check Type: Check Check Date: 02/10/2017 Vendor: MENARD MENARDS-DAVENPORT (CORP) Check Total: 94.12


14596 01/24/2017 STAIN, LACQUER, BRUSHES, NUTS, BOLTS 21 32091000 950 7070 618 94.12

Check Number: 24369 Check Type: Check Check Date: 02/10/2017 Vendor: MID LAN MIDLAND COMMUNITY SCHOOL Check Total: 85.00 DISTRICT


1-21-17 WRESTL 01/21/2017 HS WRESTL 1-21-17 ENTRY FEE 21 3209 1000 920 6790 815 85.00

Check Number: 24370 Check Type: Check Check Date: 02/10/2017 Vendor: MINNTE MINNTEX CITRUS Check Total: 21,020.20


FRUIT SALES- 12/08/2016 FRUIT SALES 21 3209 1 ODD 950 7050 619 21,020.20

Check Number: 24371 Check Type: Check Check Date: 02/1 0/2017 Vendor. NATLFF NATIONAL FFA ORGANIZATION Check Total: 616.00


MDS-77716 01/1212017 AWARDAPPLFOLDERS 31705 21 3209 1000 950 7050 618 8600

MDS-78754 01/25/2017 FFA BANNERS 31705 21 3209 1000 950 7050 618 530.00

Check Number: 24372 Check Type: Check Check Date: 02/1012017 Vendor: NATIONALHO NATIONAL HOSA Check Total: 24.00


APP 8703 12/09/2016 NATL, STATE AFFILIATION FEES 21 32091000 950 7032 810 24.00

Check Number: 24373 Check Type: Check Check Date: 02/10/2017 Vendor: PACESU PACE SUPPLY Check Total: 150.00


1 0007181 11/28/2016 BB FIELD CONSULT, RENOVATION 21 3209 1 ODD 920 6730 618 150.00

Check Number: 24374 Check Type: Check Check Date: 02/1 D/2017 Vendor: PEPSIC PEPSI COLA (CORP) Check Total: 2,475 76


20088448 01/18/2017 JUICE 21 3209 1 000 950 7007 619 254.84

20089336 01/26/2017 CONCESSIONS/POP 21 3209 1000 950 7007 619 647.44

20090239 02/02/2017 POP 32265 21 2009 1000 950 7049 619 463.90

dl

Maquoketa CSD

021101201710:07 AM

Checking Account: 20090767

20090769

20090842

20091011

Check Number: 24375

Invoice Number

128108

Check Number: 24376

Invoice Number

15902

15904

15953

2

CHRLDRSISR NIGHT

Check Number: 24377

Invoice Number

9-2-16

Check Number: 24378

Invoice Number

JAN 24-FEB 2, 2017

Check Number: 24379

Invoice Number

7199

DEC 2016

Check Number: 24380

Invoice Number

5801661

Check Number: 24381

Invoice Number

1957-

2120

2121-

2686

279-

297-

7118

7523

Detail Check Register Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017

ACTIVITY CHECKING ACCOUNT

0210712017

0210712017

0210812017

0210912017

Check Type:

Invoice Date

0210312017

Check Type:

Invoice Date

01/24/2017

0112412017

0210312017

02/03/2017

Check

PO Number

Check

PO Number

Check Type: Check

Invoice Date

0910212016

PO Number

Check Type: Check

Invoice Date

0210612017

PO Number

Check Type: Check

Invoice Date

0210112017

0111112017

PO Number

Check Type: Check

Invoice Date

0111912017

PO Number

Check Type: Check

Invoice Date

0112412017

0113012017

01130/2017

0112112017

0111912017

0111712017

01/3112017

02106/2017

PO Number

POP

JUICE

POP

POP

Check Date: 02/10/2017 Vendor: PREST03

Detail Description

3 CASES HOTDOGS/ CONCESS

Check Date: 0211012017 Vendor: RONANN

Detail Description

BOWLING/ ROSES, SR NIGHT

WRESTLING/ ROSES, SR NIGHT

CHEERLDRSI SR NIGHT ROSES

DUPL PAYMENT CREDIT/CHEERLDRS SR NIGHT

Check Date: 02/10/2017 Vendor: SAID

Detail Description

9-2-16 FTBALL SECURITY

Check Date: 02/10/2017 Vendor: TIMBER2

Detail Description

BOWLING PRACTICEJUSE OF FACIL

Check Date: 0211012017 Vendee ULTIMA TECH

Detail Description

JAN 2017 SPORTS TRAINER FEES

DEC 2016 SPORTS TRAINER FEES

Check Date: 02110/2017 Vendor: USFOODSINC

Detail Description

CHEESE, TRAYS, GR BEEF

Check Date: 02/10/2017 Vendor: WALMAR

Detail Description

CONCESS/BUNS, SR CREAM, LETTUCE, ETC

CONCESSIONS SUPPLIES

ICE

BEEF BOUILLIN

CONCESSIONS

CONCESSIONS

CONCESSIONS SUPPLIES

CONCESS/BUNS, SOUR CREAM

21 3209 1000 950 7007 619

21 32091000 950 7007 619

21 3209 1000 950 7007 619

21 32091000 950 7007 619

PRESTON MEATS INC


21 32091000 950 7007 619

RONANN'S FLORAL SHOPPE


21 3209 1 DOD 920 6685 618

21 32091000 920 6790 618

21 3209 1000 920 6695 618

21 3209 1 DOD 920 6695 618

DOUG SAID

Chart of Account Numbe[

21 3209 1 ODD 920 6720 618

TIMBER LANES (CORP)


21 3209 1000 920 6685 618

ULTIMATE CHIROPRACTIC HEALTH CENTER

Chart of Account Numbe[

21 3209 2575 920 6502 347

21 3209 2575 920 6502 347

US FOODS INC


21 3209 1000 950 7007 619

WAL MART COMMUNITY BRC


21 32091000 950 7007 619

21 3209 1 ODD 950 7007 619

21 32091000 950 7007 619

21 3209 1000 910 6210 618

21 3209 1 DOD 950 7007 619

21 3209 1000 950 7007 619

21 3209 1000 950 7007 619

21 32091000 950 7007 619

121.00

128.16

613.72

246.70

Check Total:

Detail Amount

71.70

Check Total:

Detail Amount

36.73

54.00

13.50

(16.87)

Check Total:

Detail Amount

44.00

Check Total:

Detail Amount

225.00

Check Total:

Detail Amount

40.00

80.00

Check Total:

Detail Amount

258.20

Check Total:

Detail Amount

40.04

66.74

3.98

1.56

32.74

8.56

46.56

14.38

Page: 22

User ID: SRR

71.70

87.36

44.00

225.00

120.00

258.20

35264

Maquoketa CSD

02110/201710:07 AM

Checking Account: 8412-

9503-

9598

2

01/17/2017

01/20/2017

02/03/2017

*Denotes Expensed Invoice Item


Posted; Check Date 8 Records Selected; Processing Month 0212017,01/2017

ACTIVITY CHECKING ACCOUNT

CONCESSIONS

DANCE/ POCKET TSHIRTS

CONCESS/BUNS, TURKEY, STUFFING, ETC

21 3209 1000 950 7007 619

21 3209 1000 920 6696 618

21 3209 1000 950 7007 619

Checking Account 10: 2

36.20

14.98

8690

Total without Voids:

Page: 23

UserlO: SRR

37,401.32

~3

Maquoketa CSD

02110/2017 10:07 AM

Checking Account: 4

Check Number: 3950

Invoice Number

4424974091

Check Number: 3951

Invoice Number

JAN 2017

Check Number: 3952

Invoice Number

10007181

Check Type:

Invoice Date

01/25/2017

Check Type:

Invoice Date

01/17/2017

Check Type:

Invoice Date

11/28/2016

*Denotes Expensed Invoice Item



SCHOOL HOUSE CHECKING ACCOUNT

Check Check Date: 02/10/2017 Vendor: APPLEINC APPLE INC Check Total:

PO Number Detail Descrigtion Chart of Account Number Detail Amount

10 APPLE I PAD AIR 2 'S 35022 33 2009 1000 100 8759 734 3,740.00

Check Check Date: 02/10/2017 Vendor: ELANFINANC ELAN FINANCIAL SERVICES (CORP) Check Total:

PO Number Detal! Descrigtion Chart of Account Numbs;:[ Detail Amount

AMAZON/RPLCMT COLOR LASERJET PRINTER 33 3209 1 DOD 1 DO 8759 739 799.00

Check Check Date: 02/10/2017 Vendor: PACESU PACE SUPPLY Check Total:

PO Number Detail Descrigtion Chart of Account Numb:e[ Detail Amount

BB FIELD CONSULT, RENOVATION 36 DODO 4600 000 0000 490 6,000.00

Checking Account 10: 4 Total without Voids:

Page: 24

User !D: SRR

3,740.00

799.00

6,000.00

10,539.00


0211012017 1 0:07AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 UserlD: SRR

Checking Account: 5 LUNCH CHECKING ACCOUNT

Check Number: 5696 Check Type: Check Check Date: 0113112017 Vendor: WALMAR WAL MART COMMUNITY BRC Check Total: 17.97


1-13-17 0111312017 TIDE SOAP 61000031100000000618 17.97

Check Number: 5697 Check Type: Check Check Date: 02/10/2017 Vendor: FRITOL FRITO-LA Y INC Check Total: 1,637.15 Invoice Number Invoice Date PO Number Detail DescriQtion Chart of Account Number Detail Amount

JAN 2017 01/31/2017 JAN 2017 CHIPS 61000031100001611631 1,074.62

JAN 2017 01131/2017 JAN 2017 CHIPS 61 0000 3110 0001612 631 448.31

JAN 2017 01/31/2017 JAN 2017 CHIPS 61 0000 3110 0001621 631 59.04 JAN 2017 0113112017 JAN 2017 CHIPS 61 0000 3110 0001622 631 31.65

JAN 2017 0113112017 JAN 2017 CHIPS 61 0000 3110 0001623 631 1.64

JAN 2017 0113112017 JAN 2017 CHIPS 61 0000 3110 0001626 631 21.89

Check Number: 5698 Check Type: Check Check Date: 02/10/2017 Vendor: HOBARTSERV HOBART SERVICE CORP Check Total: 960.68 Invoice Number Invoice Date PO Number Detail DescriQtion Chart of Account Number Detail Amount

32905027 01/19/2017 STEAMER REPAIR 61 0000 311 0 000 0000 490 960.68

Check Number: 5699 Check Type: Check Check Date: 02/10/2017 Vendor: KECKIN KECKINC Check Total: 13,939.31


11-14-16 11114/2016 COMMODITIES 6100003110 0001611631 9,149.73

11-14-16 11/14/2016 COMMODITIES 61 0000 3110 000 1612 631 3,817.12

11-14-16 11/1412016 COMMODITIES 6100003110 0001621631 502.67

11-14-16 1111412016 COMMODITIES 61000031100001622631 269.52

11-14-16 11114/2016 COMMODITIES 61000031100001623631 13.95

11-14-16 1111412016 COMMODITIES 61 0000 3110 0001626 631 186.32

Check Number: 5700 Check Type: Check Check Date: 02/10/2017 Vendor: PANOGOLDBA PAN 0 GOLD BAKING Check Total: 1,445.90


JAN 2017 01131/2017 JAN 2017 BAKERY ITEMS 61 0000 3110 000 1611 631 949.09

JAN 2017 01/31/2017 JAN 2017 BAKERY ITEMS 61 0000 3110 0001612 631 395.94

JAN 2017 0113112017 JAN 2017 BAKERY ITEMS 61000031100001621631 52.14

JAN 2017 01/3112017 JAN 2017 BAKERY ITEMS 61000031100001622631 27.96

JAN 2017 01131/2017 JAN 2017 BAKERY ITEMS 61 0000 3110 0001623 631 1.45

JAN 2017 01131/2017 JAN 2017 BAKERY ITEMS 61000031100001626631 19.32

Check Number: 5701 Check Type: Check Check Date: 02/10/2017 Vendor: PERFORMANC PERFORMANCE FOOD GROUP -TPC Check Total: 6,990.75

Invoice Number Invoice Date PO Number Detail OescriQtion Chart of Account Number Detail Amount

JAN 2017 0113112017 JAN 2017 JANITORIAL ITEMS 61 0000 3110 000 0000 618 205.70

JAN 2017 0113112017 JAN 2017 NON FOOD ITEMS 61 0000 3110 000 0000 618 249.44

JAN 2017 01/31/2017 JAN 2017 FOOD 61000031100001611631 4,289.96

JAN 2017 0113112017 JAN 2017 FOOD 61 0000 3110 0001612 631 1,789.70

JAN 2017 0113112017 JAN 2017 FOOD 61 0000 3110 000 1621 631 235.68

JAN 2017 01131/2017 JAN 2017 FOOD 61 0000 3110 000 1622 631 126.37


02110/201710:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 User !D: SRR

Checking Account: 5 LUNCH CHECKING ACCOUNT

JAN 2017 01/31/2017 JAN 2017 FOOD 61 0000 3110 0001623 631 6.54

JAN 2017 01/31/2017 JAN 2017 FOOD 61 DODO 3110 000 1626 631 87.36

Check Number: 5702 Check Type: Check Check Date: 02/10/2017 Vendor: PRAIRIEFAR PRAIRIE FARM DAIRY INC Check Total: 7,724.88

Invoice Number Invoice Date PO Number Detail Descrig:tion Chart of Account Nurnbe[ Detail Amount JAN 2017 01/31/2017 JAN 2017 MILK 61000031100001611631 5,070.59

JAN 2017 01/31/2017 JAN 2017 MILK 61000031100001612631 2,115.37

JAN 2017 01/31/2017 JAN 2017 MILK 61000031100001621631 278.57

JAN 2017 01/31/2017 JAN 2017 MILK 61000031100001622631 149.36 JAN 2017 01/31/2017 JAN 2017 MILK 61000031100001623631 7.73

JAN 2017 01/31/2017 JAN 2017 MILK 61000031100001626631 103.26

Check Number: 5703 Check Type: Check Check Date: 02/10/2017 Vendor: USFOODSINC US FOODS INC Check T ota!: 8,813.25

Invoice Number Invoice Date PO Number Detail Descri[2tion Chart of Account Number Detail Amount

JAN 2017 01/31/2017 JANITORIAL ITEMS 61 DODO 3110 000 0000 618 442.50

JAN 2017 01/31/2017 NON FOOD ITEMS 61 DODO 3110 DOD DODO 618 491.00

JAN 2017 01/31/2017 JAN 2017 FOOD 61 0000 3110 DOD 1611 631 5,129.71

JAN 2017 01/31/2017 JAN 2017 FOOD 61000031100001612631 2,140.03 JAN 2017 01/31/2017 JAN 2017 FOOD 61000031100001621631 281.82

JAN 2017 01/31/2017 JAN 2017 FOOD 61 DODO 3110 DOD 1622 631 151.10

JAN 2017 01/31/2017 JAN 2017 FOOD 61000031100001623631 7.82 JAN 2017 01/31/2017 JAN 2017 FOOD 61 0000 3110 DOD 1626 631 104.47

JAN 2017 01/31/2017 NON PROGRAM FOODS 61 0000 3130 DOD 1631 631 5.00

JAN 2017 01/31/2017 NON PROGRAM FOODS 61 0000 3130 DOD 1632 631 59.80

*Denotes Expensed Invoice Item Checking Account !D: 5 Total wiThout Voids: 41,529.89


02110/2017 10:07 AM Posted; Check Date 8 Records Selected; Processing Month 02/2017, 01/2017 UseriD: SRR

Checking Account: 6 HEALTH CHECKING ACCOUNT

Check Number: 3101 Check Type: Check Check Date: 01/25/2017 Vendor: BLUECR WELLMARK INC Check Total: 40,000.00


1-25-17 01/25/2017 WEEKLY DRAW 71 0000 3200 000 0000 279 40,000.00

Check Number: 3102 Check Type: Check Check Date: 02/01!2017 Vendor: BLUECR WELLMARK INC CheckTota!: 40,000.00


2-1-17 02/01/2017 WEEKLY DRAW 71 0000 3200 000 0000 279 40,000 00



2-8-17 02/08/2017 WEEKLY DRAW 71 0000 3200 000 0000 279 40,000.00

Check Number: 3104 Check Type: Check Check Date: 02/1 0/2017 Vendor: TRUENORTHC TRUE NORTH COMPANIES LC Check Total: 2,750.00


59205 01/12/2017 CONCUL TING FEE JAN, FEB, MAR 2017 71 0000 3200 000 0000 340 2,750.00



JAN 2017 BAL DUE 01/31/2017 JAN 2017 BAL DUE 71 0000 3200 000 0000 279 36,30922

"'Denotes Expensed Invoice Item Checking Account ID: 6 Total without Voids: 159,05922

~l

Registrations, Reimbursements and Accounts Payable for Approval 2-13-17

----··-- -21-3209-1000-920-6810-129 Pat Bollman 1-20-17 GBB Official $55.00 21-2009-1000-920-6700-129 1-19-17 BBB Official $65.00 -·- ---------21-3209-1000-920-6710-129 ~-

1-26-17 BBB Official $80.00 21-3209-1000-920-6810-129 1-30-17 GBB Official ----- $55.00

··--21-3209-1000-920-6710-129 1-31-17 BBB Official $55.00 21-3209-1000-920-6710-129 2-4-17 BBB Official $40.00 -------· 21-3209-1000-920-6810-129 2-4-17 GBB Official $40.00 21-3209-1000-920-6710-129 2-3-17 BBB Official $55.00 ····-·- ----~-----·· --------21-3209-1000-920-6810-129 2-7-17 GBB Official $55.00 21-2009-1000-920-6700-129 2-6-17 BBB Official $65.00

. --··--------- --- ..

$565.00

-------------- _,,,. -···------·-·--· -- ······-------10-1909-1000-100-0000-580 Brandi Hass Meal Exp $11.50 10-00 00-2 700-000-0000-626 Gas Exp $10.88 --------- ----~---------

$22.38

... ,,, _______ ·-· 21-3209-2410-920-6810-156 Carolyn Laughlin 1-20-17 GBB Tickets $35.00 21-3209-2410-920-6790-156 Jan 26 Wrestl Scorer $37.50 ----------- -----------------21-3209-2410-920-6810-156 1-30-17 GBB Tickets $35.00 21-3209-2410-920-6810-156 _?_:~_-17 G/BBB Bench Help $30.00

--------~-

21-3209-2410-920-6810-156 2-4-17/G/BBB Tickets ~35.00

$172.50 ---···--

21-3209-2410-920-6810-156 Bev Gobin 1-30-17 GBB Tickets .. -···-----i_35.00 -----~~---- -·------- --- -----······- --

110-~1)_0 9-1 000-1<)0-8900-618 Christine Snell Reimb Supplies $_42.00 -------------

-----------------------21-3209-2410-920-6710-156

1Teri Hicks 2-4-17 BBB Tickets $40._00

------

---- -

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.Bills that need approval prior to February 13, 2017

. 10-1918-1000-217-3303-612 Walmart Batteries, Supplies $37.34 :10-1918-1000-217-3303-612 Sp Needs Supplies $86.69: i 1 0-1 91 8-1 000-1 00-0000-61 2 Supplies $88.59 21-3209-1 000-950-7007-619 Concess/Sr Cream, Cheese $39.70

. 61-0000-311 0-000-0000-61 8 Tide Soap $17.97 (Must be sent by Feb 4, to avoid finance charges.) $270.29

:

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------- -1--- ----- -----1- --- ---- ---1 -----

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'( 1\ . ) II u - 0 I ~ -- -- -·= =1~~~~~y~~~A~~u~~~~~,~~======-----l=-~~li~~~o+~(J~---• Board Pr~sident I rDate

AN OJ-INWARD BANCSHARES BANK

Maquoketa Community School District Account Balance Analysis; January, 2017

Hot Lunch Fund #93971

High Balance $120,107

Low Balance $46,782

General account #94870

High Balance $5,575,201

Low Balance $2,300,228

Average Daily Balance $78,373

Average Daily Balance $4,315,458

Schoolhouse Fund account #94897

High Balance $1,528,513

Low Balance $1,419,979

Activity Fund account #96326

High Balance $105,630

Low Balance $87,110

Prepared By: Bonnie Burmeister Customer Service Representative Dated: 02/03/2017

203 North Main Street Maquoketa, Iowa 52060

Phone 563/652-2491 FAX 563/652-2495

112 McKinsey Drive Maquoketa, Iowa 52060

Phone 563/652-2491 FAX 563/652-0552

Average Daily Balance $1,481,641

Average Daily Balance $94,109

16 West Benton Street Andrew, Iowa 52030 Phone 563/672-3575 FAX 563/672-9606

www .maquoketasb.com

3 North Elliot Street Preston, Iowa 52069 Phone 563/689-3535 FAX 563/689-3537

MAQUOKETA COMMUNITY SCHOOL DISTRICT 1/31/20172016/17 COMBINED STATEMENT OF REVENUES AND EXPENDITURES Unaudited Created 2/9/2017Includes Intrafund transfers

EST. 7/1/2016 EOFY AUDITORS RECEIPTS EXPENDITURES 1/31/2017FD # FUND BEGINNING BALANCEADJUST. FD BAL TO DATE TO DATE EST. BALANCE

(CASH & INVEST.) June-16

10 GENERAL 3,124,474.41$ 8,993,622.99$ 7,521,636.06$ 4,596,461.34$

21 ACTIVITY 161,355.21$ 206,427.40$ 156,950.47$ 210,832.14$

22 MANAGEMENT 1,185,891.19$ 230,912.33$ 331,378.08$ 1,085,425.44$

33 LOCAL OPT SALES T 2,071,516.34$ 576,587.82$ 139,637.22$ 2,508,466.94$

36 PPEL 362,395.28$ 223,506.38$ 267,719.88$ 318,181.78$

41 DEBT SVCE REV BO 74,362.61$ 495,498.52$ 272,680.01$ 297,181.12$

61 NUTRITION (119,353.50)$ 380,849.53$ 345,682.00$ (84,185.97)$ Reporting on GAAP basis; please see Nutrition Report for cash balance

71 HEALTH 3,878,301.94$ 1,416,102.56$ 1,409,058.85$ 3,885,345.65$

27/81 TRUST FUNDS 453,168.50$ 1,586.84$ 9,244.75$ 445,510.59$

91 AGENCY 30,727.04$ 3,709.00$ 24,344.39$ 10,091.65$

BUDGET RECAP FISCAL YEAR 2016/17

YTD YTD YTD YTD TOTAL YTD 2016-17 OTHERCATEGORIES---------- INSTRUCTION SUPPORT SVCESNON INSTR PROG OTHER SVCES Aprvd Budget 4/16 FIN SVCES

(1000-1999) (2110-2899) (3100-3499) (3500-5999's) GAAP TransfersBudgeted - $849,292

Expenditures:Total General-10 4,833,656$ 1,895,273$ 6,728,929$ 16,520,661$ -$ Total Activity Fund-21 148,748$ 8,202$ 156,950$ 477,000$ Total Mgmt Fund-22 41,906$ 289,472$ 331,378$ 468,951$ -$ Total Special Rev #27 (#81 not budgeted) 1,970$ 1,970$ 15,000$ Local Opt S & S Tax-33 89,888$ 23,409$ 41,621$ 154,918$ 425,000$ 495,137$ Total PPEL Fund-36 85,421$ 182,298$ 267,719$ 399,254$ Total Debt Svce Fund-40 & 41 -$ 855,118$ Total Nutrition Fund-61 9,367$ 312,225$ 24,090$ 345,682$ 750,652$ Total 5,116,168$ 2,311,144$ 312,225$ 248,008$ 7,987,546$ 19,911,639$ 495,137$ FYI..All Fds YTD Trsnfr Out

FY'17 EXPENDITURES ASAPPROVED IN Apr '16 $13,810,000 $5,055,500 $800,000 $4,090,536 23,756,036$ 849,292$ % Spent YTD to Adopted 37% 46% 39% 6% 34% 58%

REVENUE REPORT FOR BOARD FY17 1/31/2017 Created 2/9/2017%

#10 GENERAL FUND Approp Prior Mo YTD Current Month YTD Total Of BudgetTaxes $3,861,151 $2,104,407.71 $37,601.37 $2,142,009.08 55%Income Surtaxes $577,098 $522,981.75 $0.00 $522,981.75 91%Tuition/Transp Received $1,326,093 $141,267.71 $415,070.57 $556,338.28 42%Earnings on Investments $27,000 $8,373.58 $3,011.50 $11,385.08 42%Student Activities and Sales $27,500 $7,028.76 $804.80 $7,833.56 28%Other Revenues from Local Sou $132,905 $55,603.46 $44,718.68 $100,322.14 75%Revenue from Intermediary Sou $5,850 $1,300.00 $650.00 $1,950.00 33%State Sources $9,787,759 $3,975,214.62 $1,414,178.46 $5,389,393.08 55%Chapter 1 Grants $366,634 $97,754.00 $85,561.00 $183,315.00 50%Other Federal Sources $320,820 $64,568.03 $13,036.99 $77,605.02 24%Upward/Downward & Misc $0 $490.00 $0.00 $490.00 #DIV/0!Total General $16,432,810 $6,978,989.62 $2,014,633.37 $8,993,622.99 54.7%

#21 ACTIVITY FUND AppropTotal Activity $450,000.00 $172,975.81 $33,451.59 $206,427.40 45.9%

#22 MGMT FUND AppropTaxes $365,002.00 $199,740.21 $3,475.68 $203,215.89 56%Misc. Income $0.00 $27,696.44 $0.00 $27,696.44 #DIV/0!Upward/Downward Other $0.00 $0.00 $0.00 $0.00 #DIV/0!Total Mgmt $365,002.00 $227,436.65 $3,475.68 $230,912.33 63.3%

#33 LOCAL OPT. S & S TAX AppropLocal Option Sales Tax Proceed $1,238,613.88 $424,610.00 $108,534.36 $533,144.36Local Sources (Andrew/Delwood $0.00 $0.00 $41,620.72 $41,620.72Interest $3,500.00 $1,822.74 $0.00 $1,822.74 52%State Supp Sources $0.00 $0.00 $0.00 $0.00 #DIV/0!Donations/Microsoft $0.00 $0.00 $0.00 $0.00 #DIV/0!Total Capital Projects $1,242,113.88 $426,432.74 $150,155.08 $576,587.82 46.4%

#36 SH PPEL FUND AppropTaxes Levied $399,615.00 $218,306.91 $3,780.82 $222,087.73 56%Other Revenue $0.00 $0.00 $0.00 $0.00 #DIV/0!Earnings on Investments $3,000.00 $1,214.91 $203.74 $1,418.65 47%Upward/Downward Other $0.00 $0.00 $0.00 #DIV/0!Total SH PPEL $402,615.00 $219,521.82 $3,984.56 $223,506.38 55.5%

#40 & #41 DEBT SVCE FUND AppropTaxes Levied $0.00 $0.00 $0.00 $0.00Int Earned/Other Income $200.00 $299.01 $62.33 $361.34 181%Other $0.00 $0.00 $0.00 $0.00Total SH Debt Service $200.00 $299.01 $62.33 $361.34 180.7%

#61 NUTRITION FUND AppropEarnings on Investments $200.00 $27.87 $11.06 $38.93 19%Account Deposits/Nut Prog Sale $253,500.00 $103,182.82 $31,049.38 $134,232.20 53%Misc $2,500.00 $0.00 $0.00 $0.00 0%Other Revenues from Local Sou $6,700.00 $1,069.27 $2,125.41 $3,194.68 48%Other Federal Sources $515,000.00 $194,568.54 $44,673.28 $239,241.82 46%Upward/Downward Other $0.00 $4,141.90 $0.00 $4,141.90 #DIV/0!Total Nutrition $777,900.00 $302,990.40 $77,859.13 $380,849.53 49.0%

#27 SPECIAL REVENUE FUND AppropEarnings on Investments $50.00 $96.20 $24.16 $120.36 241%Donations/Gifts $2,000.00 $0.00 $0.00 $0.00 0%Total Expend. Trust $2,050.00 $96.20 $24.16 $120.36 5.9%

#81 TRUST FUNDS AppropEarnings on Investments $0.00 $451.83 $514.65 $966.48Donations/Gifts $0.00 $500.00 $0.00 $500.00Total Expend. Trust $0.00 $951.83 $514.65 $1,466.48

TOTAL $19,672,690.91 $8,329,694.08 $2,284,160.55 $10,613,854.63 54%

Oper. Transfers In/F A Dispositio Appropriated YTD General 10 $0.00 $0.00 $0.00 $0.00Upward adj (pr yr fr #22 to #10) $0.00 $0.00 $0.00Mgmt 22 $0.00 $0.00 $0.00Debt Service 40/41 $849,291.02 $424,419.99 $70,717.19 $495,137.18Capital Proj #34 $0.00 $0.00 $0.00Local Option Sales Tax 33 $0.00 $0.00 $0.00Total $849,291.02 $424,419.99 $70,717.19 $495,137.18

*****NOT BUDGETED FUNDS:

#71 HEALTH FUND Prior Month Current Month YTD TotalOther Revenues from Local Sources $0.00Transfers $1,205,138.65 $210,963.91 $1,416,102.56Total Health $1,205,138.65 $210,963.91 $1,416,102.56

Business Coordinator2/9/2017

GENERAL FUND & NON BUDGETED EXPENDITURE DETAIL REPORT FOR BOARD 1/31/2017FY2016-17 Created 2/9/2017

GENERAL FUND APROP PR MO EXP CURRENT MONTH CURR EXP YTD Pr YrYTD EXPENDITURE YEAR TO DATE % % Spent

SALARIES $5,863,360.29 $2,358,174.29 $245,954.41 $2,604,128.70 44% 45%

BENEFITS $2,312,495.10 $939,107.94 $97,863.15 $1,036,971.09 45% 44%

SPECIAL EDUCATION $3,269,088.32 $1,026,580.87 $124,924.97 $1,151,505.84 35% 39%

TITLE I (Includes SINA&DINA) $366,633.96 $83,997.85 $9,028.49 $93,026.34 25% 32%

CENTRAL OFFICE & GRANTS $3,334,641.63 $987,373.11 $399,168.73 $1,386,541.84 42% 44%

OPERATION/MAINTENANCE $605,300.00 $252,481.74 $33,485.92 $285,967.66 47% 41%

TRANSPORTATION $144,200.00 $45,922.62 $8,858.82 $54,781.44 38% 32%

HIGH SCHOOL $113,320.00 $58,333.52 $11,597.15 $69,930.67 62% 53%

MIDDLE SCHOOL $54,600.00 $26,737.35 $2,785.40 $29,522.75 54% 40%

CARDINAL $33,800.00 $7,687.52 $2,910.69 $10,598.21 31% 27%

BRIGGS $33,800.00 $10,415.42 $2,683.23 $13,098.65 39% 30%

SACRED HRT (Texts/Techn) $2,706.89 $0.00 $0.00 $0.00 0% 423%

INSTRUCTIONAL SUPPORT (8755):Misc. Instr (#8755 CH & SIS) $158,589.00 $24,356.62 $1,406.24 $25,762.86 16% 17%Curr Support (JS #8756) $70,000.00 $38,722.33 $109.20 $38,831.53 55% 30%Bldg Techn Needs (#8758) $0.00 $0.00 $0.00 $0.00 0% 0%Dst Wide Tech Exp (DC #8759) $60,000.00 $16,763.84 $1,216.78 $17,980.62 30% 36%Salaries & Benefits (#8655) $208,699.52 $79,456.82 $8,944.58 $88,401.40 42% 42%Subtotal Instruct. Support $497,288.52 $159,299.61 $11,676.80 $170,976.41 34% 31%

EXTRA CURR. ACCOUNTS (8900s) $136,000.00 $16,805.94 $2,965.52 $19,771.46 15% 22%

PASS THROUGH TO AEA $594,815.00 $0.00 $594,815.00 $594,815.00 100% 100%

GENERAL FUND TOTAL $17,362,049.71 $5,972,917.78 $1,548,718.28 $7,521,636.06 43% 43%Adopted April 2016 18,161,362

Non Budgeted Expenditures:Health Fund $1,275,239.30 $133,819.55 $1,409,058.85

BUSINESS COORDINATOR 2/9/2017

STUDENT ACTIVITY FUND21Fund:

BeginningBalance

BalanceBalanceChange

Chart of Account Number Chart of Account Description Revenues OutstandingPO

OutstandingAP

Expenses

0.000.00 0.000.00 0.00 0.000.00RESTRICTED DRUG TESTING-ACTIVITY21 729 009 6504 920

0.000.00 0.000.00 0.00 0.000.00RESTRICTED WEIGHT ROOM21 729 009 6910 920

283.860.00 0.000.00 0.00 (27.90)311.76RESTRICTED DIST INTEREST-ACTIVITY21 729 009 7001 950

0.000.00 0.000.00 0.00 0.000.00RESTRICTED SPEC CKS-ACTIVITY21 729 009 7002 950

11,253.900.00 0.001,363.40 164.50 0.0010,055.00RESTRICTED HS ACT TICKETS-ACTIVITY21 729 109 6000 919

2,776.100.00 0.00641.81 0.00 2,134.290.00RESTRICTED ACTIVITIES CONTROL-ACTI21 729 109 6006 910

(527.00)0.00 0.000.00 527.00 0.000.00RESTRICTED HS SPEECH-ACTIVITY21 729 109 6120 910

4,151.840.00 0.004,235.14 3,561.20 0.003,477.90RESTRICTED SPEECH FUNDRAISER21 729 109 6121 910

345.930.00 0.001,646.78 3,100.85 0.001,800.00RESTRICTED HS VOCAL MUSIC-ACTIVITY21 729 109 6210 910

4,575.930.00 0.005,951.80 4,705.57 0.003,329.70RESTRICTED HARM HLPRS-ACTIVITY21 729 109 6211 910

(1,426.73)0.00 0.000.00 2,081.73 0.00655.00RESTRICTED HS BAND-ACTIVITY21 729 109 6220 910

251.670.00 0.00251.67 0.00 0.000.00RESTRICTED HS BAND TOUR-ACTIVITY21 729 109 6221 910

9,514.170.00 0.0010,788.86 3,285.26 9.562,001.01RESTRICTED ATHLETIC CONTROL21 729 109 6502 920

845.000.00 0.000.00 0.00 0.00845.00RESTRICTED ATHLETIC PASS21 729 109 6503 920

0.000.00 0.000.00 0.00 0.000.00RESERVE DRUG TESTING21 729 109 6504 920

0.000.00 0.000.00 0.00 0.000.00ATHLETIC AWARDS21 729 109 6505 920

(1,267.17)0.00 0.000.00 1,267.17 0.000.00RESTRICTED COED CROSS COUNTRY21 729 109 6645 920

656.930.00 0.0038.31 144.58 0.00763.20RESTRICTED HS CROSS COUNTRY FUNDRAISER21 729 109 6646 920

1,105.440.00 0.001,105.44 0.00 0.000.00RESTRICTED TENNIS FUNDRAI-ACTIVITY21 729 109 6651 920

(1,126.19)0.00 0.000.00 1,875.19 0.00749.00BOWLING21 729 109 6685 920

583.620.00 0.000.00 1,304.00 (97.38)1,985.00RESTRICTED HS BOWLILNG FUNDR'R-ACTIVITY21 729 109 6686 920

(2,367.14)0.00 0.000.00 2,367.14 0.000.00RESTRICTED CHEERLEADERS21 729 109 6693 920

(167.40)0.00 0.000.00 390.40 0.00223.00RESTRICTED DANCE TEAM21 729 109 6694 920

3,509.880.00 0.001,058.20 1,884.02 0.004,335.70RESTRICTED-CHEERLEADERS FUNDRAISER ACCT21 729 109 6695 920

2,034.520.00 0.00950.63 3,033.56 0.004,117.45RESTRICTED- DANCE TEAM FUNDRAISER ACCT21 729 109 6696 920

3,957.380.00 0.000.00 3,115.04 0.007,072.42RESTRICTED HS B BSKTBLL-ACTIVITY21 729 109 6710 920

4,148.580.00 0.004,551.58 799.00 0.00396.00RESTRICTED BBB FUNDRAISR-ACTIVITY21 729 109 6711 920

11,326.540.00 0.000.00 7,332.01 0.0018,658.55RESTRICTED HS FOOTBALL-ACTIVITY21 729 109 6720 920

16,256.610.00 0.0015,437.74 14,877.92 0.0015,696.79RESTRICTED FTBALL FUNDRAIS-ACTIVTY21 729 109 6721 920

0.000.00 0.000.00 0.00 0.000.00RESTRICTED HS B SOCCER21 729 109 6725 920

297.830.00 0.00297.83 0.00 0.000.00RESTRICTED HS B SOCCER FUNDRAISER21 729 109 6726 920

(1,047.34)0.00 0.000.00 1,237.98 0.00190.64RESTRICTED HS BASEBALL-ACTIVITY21 729 109 6730 920

9,144.350.00 0.009,645.60 551.25 0.0050.00RESTRICTED BASEBL FUNDRA-ACTIVITY21 729 109 6731 920

0.000.00 0.000.00 0.00 0.000.00RESTRICTED HS B TRACK-ACTIVITY21 729 109 6740 920

821.040.00 0.00821.04 0.00 0.000.00RESTRICTED B TRCK FUNDRAI-ACTIVITY21 729 109 6741 920

0.000.00 0.000.00 0.00 0.000.00RESTRICTED B TENNIS-ACTIVITY21 729 109 6750 920

0.000.00 0.000.00 0.00 0.000.00RESTRICTED HS B GOLF-ACTIVITY21 729 109 6760 920

491.620.00 0.00491.62 0.00 0.000.00RESTRICTED B GOLF FUNDRAIS-ACTIVTY21 729 109 6761 920

1,441.980.00 0.000.00 6,883.02 0.008,325.00RESTRICTED HS WRESTL-ACTIVITY21 729 109 6790 920

07/2016 01/2017

Maquoketa CSD Page: 1

02/09/2017 7:50 PM

Activity Fund Balance Report - Summary - Include Encumbrances

Regular; Beginning Month 07/2016; Processing Month 01/2017; Fund Number 21

User ID: KAW-


BeginningBalance



OutstandingAP

Expenses

330.590.00 0.003,141.04 10,470.05 0.007,659.60RESTRICTED HS WR FUNDRAIS-ACTIVITY21 729 109 6791 920

2,354.170.00 0.000.00 3,668.26 0.006,022.43RESTRICTED HS G BSKTBLL-ACTIVITY21 729 109 6810 920

1,935.540.00 0.001,935.51 2,262.97 0.002,263.00RESTRICTED G BB FUNDRAIS-ACTIVITY21 729 109 6811 920

35.410.00 0.000.00 3,718.84 0.003,754.25RESTRICTED HS VLLYBALL-ACTIVITY21 729 109 6815 920

323.920.00 0.004,136.54 6,324.62 0.002,512.00RESTRICTED VOLLYBL FUNDR-ACTIVITY21 729 109 6816 920

0.000.00 0.000.00 0.00 0.000.00RESTRICTED HS G SOCCER21 729 109 6825 920

916.380.00 0.00916.38 0.00 0.000.00RESTRICTED HS G SOCCER FUNDRAIER21 729 109 6826 920

(209.32)0.00 0.000.00 522.52 0.00313.20RESTRICTED HS SOFTBALL-ACTIVITY21 729 109 6835 920

954.360.00 0.00954.36 0.00 0.000.00RESTRICTED SFTBL FUNDR-ACTIVITY21 729 109 6836 920

0.000.00 0.000.00 0.00 0.000.00RESTRICTED HS G TRACK-ACTIVITY21 729 109 6840 920

206.300.00 0.00206.30 0.00 0.000.00RESTRICTED G TRCK FNDRAIS-ACTIVITY21 729 109 6841 920

0.000.00 0.000.00 0.00 0.000.00RESTRICTED G TENNIS-ACTIVITY21 729 109 6850 920

0.000.00 0.000.00 0.00 0.000.00RESTRICTED HS G GOLF-ACTIVITY21 729 109 6860 920

395.890.00 0.00395.89 0.00 0.000.00RESTRICTED G GOLF FUNDRAI-ACTIVITY21 729 109 6861 920

0.000.00 0.000.00 0.00 0.000.00NO!! USE 21 729 009 700121 729 109 7001 950

7,263.810.00 0.005,342.84 7,239.62 1.049,159.55RESTRICTED - CLUB HOPE21 729 109 7004 950

802.560.00 0.005,030.31 7,218.56 0.812,990.00RESTRICTED YEARBOOK21 729 109 7005 950

1,435.770.00 0.001,440.56 5.02 0.230.00 DIVERSITY CLUB21 729 109 7006 950

19,330.100.00 0.005,472.41 13,677.30 0.9327,534.06RESTRICTED WINTER CONCESSIONS21 729 109 7007 950

0.000.00 0.000.00 0.00 0.000.00RESTRICTED FOR ACTIVITY-CLASS 201421 729 109 7023 950

1,744.730.00 0.001,744.45 0.00 0.280.00RESTRICTED CLASS OF 2017-ACTIVITY21 729 109 7024 950

(649.58)0.00 0.00823.10 1,472.85 0.170.00RESTRICTED CLASS OF 2018-ACTIVITY21 729 109 7025 950

3,823.890.00 0.003,823.28 0.00 0.610.00RESTRICTED CLASS OF 2019-ACTIVITY21 729 109 7026 950

0.000.00 0.000.00 0.00 0.000.00RESTRICTED CLASS OF 2012-ACTIVITY21 729 109 7027 950


5,927.400.00 0.005,926.46 0.00 0.940.00RESTRICTED HS POST GRADS-ACTIVITY21 729 109 7029 950

(727.63)0.00 0.001,261.66 4,310.00 0.192,320.52RESTRICTED HS BPA-ACTIVITY21 729 109 7030 950


18,283.110.00 0.0017,641.84 1,727.55 2.822,366.00RESTRICTED-HOSA FUND BALANCE21 729 109 7032 950

0.000.00 0.000.00 0.00 0.000.00RESTRICTED CLASS OF 201521 729 109 7033 950

0.000.00 0.000.00 0.00 0.000.00RESERV HS MOC-ACTIVITY21 729 109 7035 950

650.750.00 0.00650.65 0.00 0.100.00RESTRICTED HS FCCLA-ACTIVITY21 729 109 7040 950

21,293.130.00 0.000.00 5,700.90 (1,920.97)28,915.00RESTRICTED FOR HS FFA-ACTIVITY21 729 109 7050 950

(382.55)0.00 0.000.00 270.60 (111.95)0.00RESTRICTED NATL HONOR SOC-ACTIVITY21 729 109 7060 950

1,879.780.00 0.001,239.79 1,993.25 0.242,633.00RESTRICTED HS STDT SENATE-ACTIVITY21 729 109 7070 950

8,575.810.00 0.008,574.45 0.00 1.360.00RESTRICTED SPANISH CLUB-ACTIVITY21 729 109 7072 950

0.000.00 0.000.00 0.00 0.000.00RESTRICTED HS FRENCH CLUB-ACTIVITY21 729 109 7073 950

241.050.00 0.00241.02 0.00 0.030.00RESTRICTED-MAQUOKETAN FUND BALANCE21 729 109 7075 950

0.000.00 0.000.00 0.00 0.000.00NO!!! NOT IN USE/ACTIV'S JUICE-ACTIVITY21 729 109 7077 950

07/2016 01/2017


02/09/2017 7:50 PM



User ID: KAW-


BeginningBalance



OutstandingAP

Expenses

3,333.860.00 0.004,164.83 831.63 0.660.00RESTRICTED HS SADD-ACTIVITY21 729 109 7080 950

465.060.00 0.0049.05 214.00 0.01630.00RESTRICTED MS CHORUS-ACTIVITY21 729 209 6210 910

7,182.500.00 0.002,636.48 4,514.40 0.429,060.00RESTRICTED MS BAND-ACTIVITY21 729 209 6220 910

9,178.890.00 0.0011,149.16 6,304.25 1.384,332.60RESTRICTED MS B ATHLTCS-ACTIVITY21 729 209 6700 920

2,545.710.00 0.002,545.30 0.00 0.410.00RESTRICTED MS MAT REFUR-ACTIVITY21 729 209 6791 920

6,226.930.00 0.007,498.44 3,904.72 1.212,632.00RESTRICTED MS G ATHLTCS-ACTIVITY21 729 209 6800 920

72.410.00 0.00716.39 2,826.12 0.142,182.00RESTRICTED MS AWARDS-ACTIVITY21 729 209 7049 950

2,945.790.00 0.002,119.43 3,284.05 0.344,110.07RESTRICTED MS STDT COUNCIL-ACTIVIT21 729 209 7070 950

191.450.00 0.00191.43 0.00 0.020.00RESERV MS CONCESSIONS-ACTIVITY21 729 209 7078 950

0.350.00 0.000.35 0.00 0.000.00RESTRICTED MS CARDS CLUB21 729 209 7084 950

108.070.00 0.00108.06 0.00 0.010.00RESTRICTED BR ELEMENTARY CHORUS21 729 418 7082 950

210,832.140.00 0.00161,355.21 156,950.47 0.00206,427.4021Fund Total:

07/2016 01/2017


02/09/2017 7:50 PM



User ID: KAW-

MAQUOKETA COMMUNITY SCHOOLSCreated February 9, 2017

NUTRITION FUND REPORT FOR THE MONTH OF: January 31, 2017

7/1/2016 Secretary's Beginning Cash Balance $70,765.81

EOFY 6/30/16 GAAP entries (depreciation, OPEB, other deferred revenues) ($190,119.31)

Beginning Balance 7/1/2016 ($119,353.50)

RECEIPTS: RECEIPTS: Current Month Prior Months YTDEarnings on Invest $11.06 $27.87 $38.93Acct. Deposits $31,049.38 $103,181.82 $134,231.20Misc $0.00 $1.00 $1.00State & Federal Sources $46,798.69 $195,637.81 $242,436.50Sale of Equip/Upward AJE $0.00 $4,141.90 $4,141.90

$380,849.53

DISBURSEMENTS: Current Month Prior Months YTDSalaries $11,935.50 $83,257.53 $95,193.03Payroll benefits $5,685.17 $50,007.89 $55,693.06Purch Svce $362.62 $1,850.32 $2,212.94Travel/Communication Services $0.00 $3,078.00 $3,078.00Supplies/Food $24,231.05 $141,183.92 $165,414.97Equipment $0.00 $0.00 $0.00Dues & Fees $0.00 $0.00 $0.00Depreciation (non cash expenditure) $0.00 $0.00 $0.00GASB 68 Pension Expense (non cash expenditure) $0.00 $0.00 $0.00Upward/Downward Adj - OPEB $0.00 $24,090.00 $24,090.00

($345,682.00)

1/31/2017 Ending Secretary's Balance (GAAP) ($84,185.97)***PLEASE SEE NOTE BELOW***

CASH BALANCE 7/1/2016 Beginning Secretary Cash Balance $70,765.81

Total Receipts YTD $380,849.53Total Disbursements YTD ($345,682.00)Net Non Cash Transactions in FY17 (GASB 68 pension exp, depreciation, OPEB, other deferred revenues) $19,948.10

1/31/2017 Ending Secretary Cash Balance $125,881.44

Kristy Haxmeier, Business Manager

NOTE TO THE BOARD:GASB 68- Accounting and Financial Reporting for Pensions

The Nutrition Fund is considered an enterprise fund; therefore it is conducted like a business and operates in accordance with GAAP accounting. With the implementation of GASB 68, the Nutrition Fund is required to show its proportionate share of the IPERS funding deficit as a liability. This is a non cash transaction and it should be noted that this is a book entry of a negative amount and not an actual deficit of cash.

These standards have caused many and probably most governments to report significantly higher annual pension expenses than in the past and will place a Net Pension Liability directly in financial statements for the first time – not just as a footnote disclosure in the audit of the funding position of Pension Funds.

The net pension liability is to be measured as the portion of the present value of projected benefits payment to be provided though IPERS to current active and inactive employees that is attributed to those employees’ past periods of service, less the amount of the pension plan’s fiduciary net position. Please see GASB Statement 68 for complete explanation.

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Maquoketa Community Schools Staff Selection Recommendations

Date: February 8, 2017

e.uilding: Middle School

Vacancy: Middle school Associate - Special Education/e>D

Person being recommended: Brandon Marshall

Effective date: to be determined

Position on salary schedule and recommended base amount for contract: Co.75 hours per day@ $9.Co4 per hour+ $0.15 BD stipend = $9.79 per hour plus benefits

Extra duties being recommended: NA

Number of applicants being screened for position: 3

screening committee: Christine snell, Principal

Number of interviewees: 1

Interviewing team and time with each interviewee: Christine snell, Principal; cindy Wiese, Director of Student Services

Procedures used for checking finalist: f\eview of application materials, interview With the applicant and reference checks.

f\easons this person recommended over other finalists: Mr. Marshall has a positive interview. He demonstrated knowledge and examples of ways to work with students who have challenging behaviors and has a desire to work with MS students.

Procedures that will be used to ensure first year success: Mr. Marshall Will be supervised and evaluated by building principal & his immediate supervisor.

MS Principal

Maquoketa CSD Update Febrary 13th, 2016

AEA/Maquoketa Partnership

'

2015-16: AEA Reptructured to align to AEA Compact, I

MCSD focused om PLC development, NCLB to ESSA transition, DA, TLC preparation, etc.

'

2016-17: August workshop, research, teacher voice, data analysis, visibn and plan.

At MCSD,our students are innovative risk tc:ikers who own their learning, set goals, and monitor their continual growth. Our students think critically and collaborate with others to create solutions to complex problems to influence internal and/or external conditions. Graduates of MCSD exhibit responsibility through persistence and self-direction to produce quality results that add value in an ever-changing environment.

Goal:


Collaboratively (MCSD and MBAEA) move forward with structured PLC input/output (DL T, BL Ts, CTTs and Intervention Teams) and research-based practices (Hattie's Visible Learning, Marzano's HRO and PLC) focused on improved student learning.


Next steps: • DL T, BL Ts and CTTs (Systems learning) define "Tights"

and "Looses" district wide • Refine School Improvement Plan • Focus on 4 Cs (Collective Responsibility, Concentrated

Instruction, Convergent Assessment and Certain Access) to ensure ALL Maquoketa students learn at HIGH I F\/FI ~

Questions?

-----------------. --· '•

-- --- - ----------------·---- _________ , _______ ..

Briggs Elementary School Board Report Monday, February 13, 2017

Submitted by: Patrick R. Bollman

1. Iowa Assessment testing took place at Briggs. We are now making up tests for students who were absent during the testing days.

2. Grade level teachers are looking at winter reading and math screening data. Each grade level has used the winter screening scores to determine growth and to also determine new leveled reading groups.

3. Briggs Elementary students participated in the Great Kindness Challenge.

4. Classroom teachers provided game type opportunities for student to enjoy at school on February 1 to celebrate Global Play at School Day. The students had fun playing games and creating objects in the classrooms.

5. I attended the School Administrator's of Iowa Principal Mento ring Academy in Des Moines on January 24.

6. Fifth grade band students had their first band practice at the High School last Wednesday morning. The students had fun as they are now learning to play together as a group.

7. The Maquoketa Kiwanis had a pizza lunch with the 12 new Star Students on Friday, February 3. We appreciate the Kiwanis taking the time to spend with the students at Briggs.

Thanks for your support of Briggs Elementary School.

School Board Report February 13, 2017

MCSD Talented and Gifted Program Update Bridge-building Unit This unit offered during term 4 was for students to explore building bridges (civil engineering). It was offered for grades 6-8 and students chose to participate in this exploratory so it was interest-based. Every class explored the history of a famous bridge and then re-created it with toothpicks, popsicle sticks, or their own materials. Grade 6 explored the structure of bridges and why bridges are built. They built an arch bridge with popsicle sticks and a truss bridge with basswood. Grade 7 built a truss bridge with popsicle sticks and a bridge using string. Grad 8 built a triangle truss bridge and a bridge using string. For grades 7 and 8, it culminated in a competition at Putnam Museum sponsored by the Quad-City Engineering and Science Council- "Battle of the Bridges." This year one of our 7'h grade teams earned third place with their single tower cablestay bridge. Members will receive a bronze medal.

Above Level Testing Opportunities through Belin-Biank Talent Search The test shows us the readiness for advanced curriculum. The BESTS test is offered to 4'h-6th grade students that score 95% or higher in any category of Iowa Assessments. The test is called I-EXCEL, and it is an 8th grade level test. The test will be offered April1, 2017, in the computer lab at the middle school.

The ACT is offered to 7'h-8th grade students who have scored in the 95% or higher in any category of the Iowa Assessments. It is the college entrance exam. Families received information on the benefits of taking this test, the cost, and how to register to take it at MHS.

Benefits for additional testing opportunities include acceleration through curriculum and placement at an educational level beyond his/her age. The test results give teachers an idea of both the strengths and the gaps in skills.

Summer Enrichment Program for Area Gifted and Talented Students Those students in grades 1-8 who have been identified by assessments and recommended by teachers will receive a letter about the ability to participate in UD for Kids, a summer enrichment program for area gifted and talented students. It is held at the University of Dubuque with a variety of courses for students to take.

Other Opportunities For the first time Computer Science: Coding and Programming was offered to grade 6 during term 4. Students created games, stories, and explored art using the program Scratch {Blocky Code developed by MIT). Students were selected for this class from their 5th grade progress on coding. Students share their scripts with the class so others can learn about the complexities of coding and add to their final project.

Prepared by: Jane Schmidt1 MCSD Director of Professional Growth and Student learning

Upcoming Events

School Board Report February 13, 2017

Week of March 27- Spring play for grade 8 called "No Show," a one act play about- the lights come up, the audience is in place, but the actor stands completely unprepared. This play puts an entire theatre class through that experience.

April 20th- The FLL Robocards will perform their bee skit at the Maquoketa Art Experience during a coffee house on April 20 as part of the community event "Layers of Maquoketa."

Term 6- Grade 8 will participate in a variety of service learning projects through an exploratory class. Each project will benefit the school or community, a military retirement village in Wisconsin, and the Gran-Boise area of Haiti.

District-Wide Assessments

The winter FAST screening for reading and math grades K-8 has been completed. The MTSS Committees will meet within the next three weeks to share data, discuss any revisions to interventions, and consider next steps in meeting the needs of our students.

The Iowa Assessments Testing is finishing up across our district. There are a few make up tests to complete. In each building a variety of approaches were used to motivate students. Goal-setting was a big component of preparation. At Cardinal and Briggs, during specials time Ms. Boeve and Ms. Leytem worked with students on test-taking skills. At the middle school, students self-evaluated their efforts during testing and were placed in a drawing for daily prizes.

GOOD NEWS:

Raina Genaw, MHS 10th grade student, entered the 2017 Scholastic Art and Writing Contest in December. She was awarded a Silver Key award for her short story "Red Handed", received Honorable Mention for the entry "Lost Time" in dramatic script, and Honorable Mention for her play "A Natural Campaign" in the humor category. Thanks to our MHS English teachers Andrea Raker and April Edwards for inspiring her to write.

Prepared by; Jane Schmidt, MCSD Director of Professional Growth and Student Learning

February 2017 Board Report

Transportation

We had are semi-annual state bus inspection on the 2"d. We had 10 out of 21

vehicles pass the inspection and 8 received a 30 day fix. Which there is minor

damage or a light out. There were 3 buses that where taken out of service

because of a brake rotor, a fuel leak and 1 had a brake light out. Bruce has all

these vehicles repaired and good to go. Overall it was a good inspection.

Transprortation Facts

Director Sybesma was asking last board meeting where we ranked in the state in

miles traveled by our buses. Here are the facts according to the 2015-16 Annual

Transportation Report

We rank 5ih out of 365 districts of miles traveled by our buses. We travel163,244

route miles per year and 42,923 activity miles for a total of 206,167.

We have an average cost per enrolled student of $341.89

Average cost of transported student is $1173.44, we transport about 400

students

Are average cost per mile is $2.82, and we have 172 sq. miles in our district.

We are starting to work on PPEL list projects. I am talking to contractors to get the

high school doors replaced and the elevator at the Middle School replaced. I like

to get these things lined up early before everybody gets busy for the summer.

Maquoketa High School- Board Report

February 13, 2017

1. We host the Dubuque Wahlert girls in the first round of the tournament, Wednesday, February 15.

2. Raina Genaw receiving the Silver Key Award for her short story, "Red Handed". The is from the 2017 Scholastic A ward writing contest. Congratulations to Raina, her parents, and her teachers.

3. Blair Bennis will be singing the National Anthem on Friday at the State Wrestling Tournament.

4. Hosted District wrestling tournament on Saturday. Four Maquoketa wrestlers qualified.

5. Vocal Department will once again be doing singing valentines. Contact Mr. Hagen if

interested 652-2451 x4278.

6. National School Cotmseling Week 2017, "School Counseling: Helping Students Realize Their Potential," will be celebrated from Feb. 6-10,2017, to focus public attention on the unique contribution of school counselors within U.S. school systems. National School Counseling Week, sponsored by ASCA, highlights the tremendous impact school counselors can have in helping students achieve school success and plan for a career. National School Cotmseling Week is always celebrated the first full week in February.

7. Many positive comments from the Leadership Summit hosted at fairgrounds on Monday, February 6. Thank you to Jim Ott, Nick Swanson, and Club Hope.

8. Held interviews for science and special education opening. Hopefully will have recommendations for your approval on Monday.

Dustin Cogan Maquoketa Community Schools Information Technology Board Report 2/13/2017 Technology Update:

Cardinal • Installed new interactive whiteboard projector for special education classroom (grant funded)

o Installed with network integration to monitor bulb hours, overall projector status, and set schedules for power

• Assist staff in new onsite helpdesk system, update printer inventory names as needed • Replace toner in printers and repair as needed • Monitor and maintain security camera system

Bri~ • Installed new interactive whiteboard projector for Special Education classroom (grant funded)

o Installed with network integration to monitor bulb hours, overall projector status, and set schedules for power

• Reinstated Apple Xserve to be used as a print server for iPads • Assist staff in new onsite helpdesk system, update printer inventory names as needed • Monitor and maintain security camera system

Middle School • Replaced ink in necessary printers • Maintained one to one paperwork/fines/repairs • Spiceworks training/changes

o Toner inventory system o Centralized helpdesk with additional features o Device management

• Sent out district-wide student bills on to include all Technology fees along with general fees February 1.

High School • Replaced ink in necessary printers • Re-imaged teacher and student machines during troubleshooting • Renamed printer host names for Spiceworks via each printer • Relocated 2 APs in classrooms for greater connectivity • Mounted and configured HS Main Office camera

District Wide

• Erate 2016-2017 We are waiting for our 30 day vendor application period to come to a close. This application will allow our district to formally accept quotations for service in the 2017-2018 school year.

• Key Fob Project Comelec will be in the district beginning February 17th to begin work on the next phase of the key fob project. They will begin work at the elementary schools and work their way up to the high school. Doors

that need to be worked on in classroom areas will be done on the PD day on the 17th.

• Maquoketa Alternative Classroom (MAC) Copier Replacement The copier that is currently installed at the MAC building is no longer repairable. Our service agreement with Midwest Business Products obligates Midwest Business Products to either repair or replace with a

working unit at no cost to the district. Without this service agreement, a comparable replacement copier

would cost approximately $4,000.

Middle School Netbook Computer Participation Information

7'" Grade B'" Grade 2% Check In/Out 2% Check In/Out 98% - 24/7 Participation 98% - 24/7 Participation

High School Laptop Computer Participation Information

9'" Grade 10'" Grade 4% Check In/Out 4% Check In/Out 96%- 24/7 Participation 96% - 24/7 Participation

11'" Grade 12'" Grade 4% Check In/Out 2% Check In/Out 96% - 24/7 Participation 98% - 24/7 Participation

Last Updated 2/1/2017

2017/2018 Staffing

Maquokete~ Middle School School Boe~rd Upde~te

Februe~ry 2017

The BL T team is in the process of reviewing applicants for the Dean position based upon criteria that was compiled from staff input. Final candidates will be selected bioj the BL T on Wednesda~oJ, February 15, 2017. Dates for the interviews are TBD based upon availability.

Reading Horizons: by Liz Good Our Reading Horizons intervention program is going ver~oJ well. All of our students are showing significant gains within the program as well as on outside standardized tests like the FAST test. We have had students making gains as large as 1 to 2 grade levels in a matter of just 8 weeks.

lA Assessments: by Cindy Wiese Last week. the Maquoketa Middle School was involved with the Iowa Assessment testing process, January 31 through February 2. We followed our 2 hour delay schedule so we were able to test first thing in the morning and still be able to offer all our regularly scheduled classes. The Building Leadership Team assisted with planning and implementing activities during the testing period. Prior to the testing time, we offered healthy snacks, opportunity for ref1ection and confidence building, and a review of testing expectations during homeroom. Students were able to check off their completed testing expectations on a slip of paper that was signed by their teacher. This slip was then entered into a daily drawing for prizes. The BLT Team collected prizes from local businesses. Members of the BLT had a daily drawing and delivered the prizes won at the end of the day. Students enjoyed receiving the prizes and the activity was a successful motivational booster for our students.

Test make-ups for students that were absent during testing took place on Friday, Feb. 3 and the following week, Feb. 6 and 7th. Currentlioj, all tests are completed except one student that is absent from school due to lnf1uenza A and pneumonia. We will try to complete that Monday, Feb. 13, if the student is able to return to school.

In conclusion, testing was an organized success and we look forward to getting our results. Many thanks are extended to the Building Leadership Team and to Mrs. Schmidt for assisting with testing in our main office. As a building we were able to implement our testing tasks with a sense of accomplishment.

Upcoming Events Thursday, February 16: 4:15: 7th BBB @ home, 8th BBB @ Marion Friday, February 17: No School Staff Development Thursday, March 2: 8:00-3:00 - Math Studio Tuesday, March 7: 7:00pm - MS Variety Show@ HS Gym Wednesday, March 8: 1:00-6:00 pm - conferences Thursday, March 9: 1:00-8:00 pm -conferences

Cardinal Elementary Maquoketa Community School District

February 2017 MCSD Board Report

Things to Check Out and Thank-You's a Thank you to Lori Bigwood, her team, and the Board at Strides for Clinton County

Autism. All projects are completed for a total of $2356.36. Thank you for their continued support in our classrooms.

a 100 Why I Love Teaching wall is located in the east Hallway. a Jan Wagner created a webpage for both preschool and kindergarten registration. a Caught Being Cards front hallway board- These are created by Ms. Hass. a PBIS Assembly @12:30 on Tuesday, February 14th_ a Mrs. Neyens coordinates Box Tops at Cardinal. 2nd Grade collected the most the 1st

semester. Through this program we were able to bring in $456.70 the first semester.

Preschool Registration-a Preschool registration is open. a Advertisements will be in the Maquoketa Sentinel Press, Maquoketa Shopper and on

KMAQ radio. We will also utilize our social media accounts and letters to inform parents.

Kindergarten Registration-a The kindergarten teachers, administrative assistants, school nurse, and I are all

working to arrange kindergarten roundup. a Parent Meeting will be on March 13th at 6:00pm in the Cardinal gym. a Kindergarten Round-Up will be on April 13th. a There will be no school for kindergarten on April 13th a Advertisements will be in the Maquoketa Sentinel Press, Maquoketa Shopper and on

KMAQ radio. We will also utilize our social media accounts and letters to inform parents. These will be made available at the Maquoketa Community Preschools too.

Professional Development: a Purpose of our work: The purpose for our learning this morning is to determine our

current use of research-based instructional practices, engage in learning about instrucf1onal practices, and reflect on the implementation of these practices. If we engage in this learning and reflection, we will have a direct impact on the learning of all our students

February 17, 2017 Morning Welcome Review Plan Iowa Tier, FAST Math, and Iowa Assessment ELP Module #1 Principals of Effective Instruction Intentional Lesson Planning and Action Plan Activity Break and Team Building 10 Myths in 10 Minutes: Universal Screening

Cardinal Elementary Maquoketa Community School District

FAST and lA Assessments o Are completed for the majority of students. We have a couple make-up lA

Assessments we are hoping to complete by the end of the week. o Thank you to Briel Ia Reicks and Kathy Miller for your classroom supports.

PBIS Team Workshop o The PBIS Team held a workshop at Central Office on January 31st The PBIS team

reviewed data, problem solved current needs in the building, and created a working plan for the next month. The working plan will be continued through biweekly building PBIS team meetings.

o We currently have two team days scheduled for the year. o We are entering behavior data into a data system called SWISS. All teacher referrals

are tracked here.

Healthy Initiative o We are having a 5-week pedometer/activity tracker challenge. We have 15 staff

participating.

Upcoming Dates: Book Parade-Title 1 will be hosting the Cardinal Book Parade on April21, 2017. Read Across America Day and Dr. Seuss's birthday is coming up on March 2nd_ Dental Day with area businesses will be February 131

h.

Cardinal Valentine's Day Celebration- Will be held on February 141h for the building.

PBIS Assembly- Will be held on February 141h@ 12:30

REPORT BY JENNIFER KIZER on Workshop Attended: On January 16, 2017, I attended the Central De Witt Connections Technology

Conference as part of my professional development. I participated in five different sessions exploring how to connect technology and learning. These included: Speedgeeking, Student Driven Learning with Technology, Revolutionary Teaching, Getting Creative with iPads, and PreK-3 !Pads using SeeSaw and Nearpod.

In the first session, Speedgeeking, the speaker introduced a variety of internet tools that could be used for classroom management, instructional activities, and other resources. There were several that I plan on using in my own classroom such as: pixabay.com, bouncyballs.org, themostdangerouswritingapp.com, and viewpure.com. Pixabay.com allows students to get copyright free quality images for their presentatations. Bouncyballs.org is a classroom management website which controls the noise level in the room. I can especially see using this in the computer lab when students get too loud. Themostdangerouswritingapp.com has students start brainstorming their writing and they cannot stop because their progress will not be saved. It allows students a stream of consciousness type writing activity to get over writer's block.

Student Driven Learning with Technology and Revolutionary Teaching were both presented by Josh Sturnpenhorst, the keynote speaker for the conference. During his presentations he discussed the power of student choice in learning. Students are more engaged in their learning when they have a say in what they learn. This is evident in experiences such as Innovation Day and Genius Hour. He also recognized how using technology in different projects malces students more motivated. Giving students an authentic audience by putting projects online gets them excited lo share what they have learned. Giving students more choice is something Beth Wold and I have been working on in our Tagffech and Lab classes. In the future, we would like to try a Genius Hour with students. They would have to learn something, create something, and then share what they know.

Finally, my last two sessions were how to use iPads more effectively in classrooms. The first session dealt mainly with using iPads in video creation, photo creation, and audio creation. There was a great app that is called iMotion that is free that I would like to try with 4th and 5th graders. It allows students to create a story and then make a stop motion movie with the iPad. I also leamed of a new green screen app called, Touchcast Studio, which is free, and I plan on trying. Quik is an app that allows students to make a slideshow and do some digital storytelling. The other session on iPads was an introduction to SeeSaw and Nearpod. Nearpod could be used as a formative assessment tool in the classroom. SeeSaw has some great potential for classroom teachers to have students create digital portfolios to save their work and show their progression throughout the school year. I will pass on this information to classroom teachers. Overall, this conference was very informative. I was introduced to several new apps and websites that I was not familiar with. I will not only use what I learned in my own classes, but will share with other teachers. Attending this conference helped me to be up to date on what is available with new teclmology and become more of a resource for teachers.

2017-2018 School Calendar HOLIDAYS: Labor Day (9/4) Thanksgiving Day (11/23 Christmas Day (12/25) New Year’s Day (1/1) President’s Day (2/19) Easter Sunday (4/1) Memorial Day (5/28)

August Student Days/Hours

M T W Th F 1 2 3 4

7 8 9 10 11 14 15 16 17 18 21 22 23 24 25 3 28 29 30 31 7 September

1 8 4 5 6 7 8 12

11 12 13 14 15 17 18 19 20 21 22 22 25 26 27 28 29 27

October 2 3 4 5 6 32 9 10 11 12 13 37

16 17 18 19 20 42 23 24 25 26 27 47 30 31 49

November 1 2 3 52

6 7 8 9 10 57 13 14 15 16 17 62 20 21 22 23 24 64 27 28 29 30 68

December 1 69

4 5 6 7 8 74 11 12 13 14 15 79 18 19 20 21 22 83 25 26 27 28 29

January 1 2 3 4 5 86 8 9 10 11 12 91

15 16 17 18 19 95 22 23 24 25 26 100 29 30 31 103

February 1 2 105

5 6 7 8 9 110 12 13 14 15 16 114 19 20 21 22 23 118 26 27 28 121

March 1 2 123

5 6 7 8 9 128 12 13 14 15 16 132 19 20 21 22 23 137 26 27 28 29 30 141

April 2 3 4 5 6 144 9 10 11 12 13 149

16 17 18 19 20 154 23 24 25 26 27 159 30 160

May 1 2 3 4 164

7 8 9 10 11 169 14 15 16 17 18 174 21 22 23 24 25 177 1123 28 29 30 31

1123 student hours 187 staff days Aug 16 New Teacher Day Aug 17-18, 21-22 Professional Learning (all teachers)

Aug 23 Begin 1st Semester (12:30 Dismissal) Sept 4 Labor Day (No School) Sept 13 12:30 Early Out (Professional Learning) Sept 27 12:30 Early Out (Professional Learning)

Oct 11- 12:30 Early Out (P/T 1:00-6:00 pm) Oct 12- 12:30 Early Out (P/T 1:00-8:00 pm) Oct 13- No School (Comp Day) Oct 20- End 1st Q (42 days) Oct 25- 12:30 Early Out (Professional Learning) Nov 8- 12:30 Early Out (Professional Learning) Nov 22-24 Thanksgiving Holiday (No School) Dec 13- 12:30 Early Out (Professional Learning) Dec 21- End 1st Semester/2nd Q (83/41)

Dec 22-29 Winter Break (No School)

Jan 1,2 Winter Break (No School) Jan 15 No School (Professional Learning)

Feb 16 No School (Professional Learning)

Feb 19 President’s Day (No School)

Mar 7- Early Out (P/T Conferences 1:00-6:00) Mar 8- Early Out (P/T Conferences 1:00-8:00) Mar 9- No School (Comp Day) Mar 12- No School (Professional Learning) Mar 14- End 3rd Q (47) Mar 30 No School (Spring Break)

April 2 No School (Spring Break) April 3 No School (Professional Learning May 16 Seniors Last Day May 20 Graduation May 23 End 2nd Semester/4th Q (177/47) May 24, 25 No School (Professional Learning) May 28 Memorial Day

MAQUOKETA COMMUNITY SCHOOL DISTRICT

INDEPENDENT AUDITOR'S REPORTSBASIC FINANCIAL STATEMENTS AND

SUPPLEMENTARY INFORMATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS

JUNE 30, 2016

2

PageOfficials 3Independent Auditor's Report 4-6Management's Discussion and Analysis 7-16Basic Financial Statements: Exhibit

Government-wide Financial Statements:Statement of Net Position A 18Statement of Activities B 19

Governmental Fund Financial Statements:Balance Sheet C 20Reconciliation of the Balance Sheet - Governmental Funds to

the Statement of Net Position D 21Statement of Revenues, Expenditures and Changes in

Fund Balances E 22Reconciliation of the Statement of Revenues, Expenditures

and Changes in Fund Balances - Governmental Fundsto the Statement of Activities F 23

Proprietary Fund Financial Statements:Statement of Net Position G 24Statement of Revenues, Expenses and Changes in Fund

Net Position H 25Statement of Cash Flows I 26

Fiduciary Fund Financial Statements:Statement of Fiduciary Net Position J 27Statement of Changes in Fiduciary Net Position K 28

Notes to Financial Statements 29-42Required Supplementary Information:

Budgetary Comparison Schedule of Revenues, Expenditures/Expensesand Changes in Balances - Budget and Actual - All GovernmentalFunds and Proprietary Fund 44

Notes to Required Supplementary Information - Budgetary Reporting 45Schedule of Funding Progress for the Retiree Health Plan 46Schedule of the District's Proportionate Share of the Net Pension Liability 47Schedule of District Contributions 48Notes to Required Supplementary Information - Pension Liability 49

Supplementary Information: ScheduleNonmajor Governmental Funds:

Combining Balance Sheet 1 52Combining Schedule of Revenues, Expenditures

and Changes in Fund Balances 2 53Capital Projects Fund Accounts:

Combining Balance Sheet 3 54Combining Schedule of Revenues, Expenditures

and Changes in Fund Balances 4 55Schedule of Changes in Special Revenue Fund, Student Activity Accounts 5 56-57Schedule of Changes in Special Revenue Fund, Support Trust Accounts 6 58Schedule of Changes in Fiduciary Net Position, Fiduciary Fund,

Private Purpose Trust, Scholarship Accounts 7 59Schedule of Changes in Fiduciary Assets and Liabilities - Agency Fund 8 60Schedule of Revenues by Source and Expenditures by Function -

All Governmental Funds 9 61Schedule of Expenditures of Federal Awards 10 62

Independent Auditor's Report on Internal Control over Financial Reportingand on Compliance and Other Matters Based on an Audit of FinancialStatements Performed in Accordance with Government Auditing Standards 63-64

Independent Auditor's Report on Compliance for Each Major Federal Programand on Internal Control over Compliance Required by the Uniform Guidance 65-66

Schedule of Findings and Questioned Costs 67-71

Table of Contents

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Maquoketa Community School District

OfficialsTerm

Name Title Expires

Board of Education

(Before September 2015 Election)

Michael Hayward President 2015

David Sybesma Vice President 2015

Deb Lane Board Member 2015Tanya Roeder Board Member 2017Brian Tabor Board Member 2017

(After September 2015 Election)

Brian Tabor President 2017

Michael Hayward Vice President 2019

David Sybesma Board Member 2019Lenke Carson Board Member 2019Tanya Roeder Board Member 2017

School Officials

Chris Hoover Superintendent 2016

Kristy Haxmeier District Secretary/Treasurer and Business Manager 2016

Steve Kahler Attorney 2016

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NOLTE, CORNMAN & JOHNSON P.C.Certified Public Accountants

(a professional corporation)117 West 3rd Street North, Newton, Iowa 50208-3040

Telephone (641) 792-1910

INDEPENDENT AUDITOR'S REPORT

To the Board of Education of Maquoketa Community School District:

Report on the Financial Statements

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 Maquoketa Community School District, Maquoketa Iowa, as of and for the year ended June 30, 2016, and the related Notes to Financial Statements, which collectively comprise the District’s basic financial statements 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 U.S. generally accepted accounting principles. 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 U.S. generally accepted auditing standards 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 District’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 District’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 the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Members American Institute & Iowa Society of Certified Public Accountants

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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 Maquoketa Community School District as of June 30, 2016, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with U.S. generally accepted accounting principles.

Other Matters

Required Supplementary Information

U.S. generally accepted accounting principles require Management’s Discussion and Analysis, the Budgetary Comparison Information, the Schedule of the District’s Proportionate Share of the Net Pension Liability, the Schedule of District Contributions and the Schedule of Funding Progress for the Retiree Health Plan on pages 7 through 16 and 44 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 which considers it to be an essential part of the 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 U.S. generally accepted auditing standards, 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 inquires, 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 required supplementary information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Maquoketa Community School District’s basic financial statements. We previously audited, in accordance with the standards referred to in the third paragraph of this report, the financial statements for the nine years ended June 30, 2015 (which are not presented herein) and expressed unmodified opinions on those financial statements. The supplementary information included in Schedules 1 through 10, including the Schedule of Expenditures of Federal Awards required by Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), is presented for purposes of additional analysis and is not a required part of the basic financial statements.

The supplementary information, including the Schedule of Expenditures of Federal Awards, 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 underling 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 U.S. generally accepted auditing standards. In our opinion, the supplementary information, including the Schedule of Expenditures of Federal Awards, is fairly stated in all material respects in relation to the basic financial statements taken as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated January 20, 2017 on our consideration of Maquoketa Community School District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations,

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contracts and grant agreements and other matters. The purpose of that reports 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 the 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 Maquoketa Community School District’s internal control over financial reporting and compliance.

NOLTE, CORNMAN & JOHNSON, P.C.January 20, 2017Newton, Iowa

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MANAGEMENT’S DISCUSSION AND ANALYSIS

Maquoketa Community School District provides this Management’s Discussion and Analysis of its financial statements. This narrative overview and analysis of the financial activities is for the fiscal year ended June 30, 2016. Weencourage readers to consider this information in conjunction with the District’s financial statements, which follow.

2016 FINANCIAL HIGHLIGHTS

General Fund revenues decreased from $16,259,036 in fiscal year 2015 to $15,701,579 in fiscal year 2016,while General Fund expenditures decreased from $16,092,404 in fiscal year 2015 to $15,971,027 in fiscal year 2016. This resulted in a decrease in the District’s General Fund balance from $3,393,922 at June 30, 2015 to $3,124,474 at June 30, 2016, a 7.94% decrease from the prior year.

The decrease in General Fund revenues was primarily a result of decreases in local tax and tuition revenuesources received in fiscal year 2016 while the decrease in expenditures was due primarily to a decrease in support services expenditures incurred as compared to the prior year.

USING THIS ANNUAL REPORT

The annual report consists of a series of financial statements and other information, as follows:

Management’s Discussion and Analysis introduces the basic financial statements and provides an analytical overview of the District’s financial activities.

The Government-wide Financial Statements consist of a Statement of Net Position and a Statement of Activities. These provide information about the activities of Maquoketa Community School District as a whole and present an overall view of the District’s finances.

The Fund Financial Statements tell how governmental services were financed in the short term as well as what remains for future spending. Fund financial statements report Maquoketa Community School District’s operations in more detail than the government-wide statements by providing information about the most significant funds. The remaining statements provide financial information about activities for which Maquoketa Community School District acts solely as an agent or custodial for the benefit of those outside of the School District.

Notes to Financial Statements provide additional information essential to a full understanding of the data provided in the basic financial statements.

Required Supplementary Information further explains and supports the financial statements with a comparison of the District’s budget for the year, the District’s proportionate share of the net pension liability and related contributions, as well as presenting the Schedule of Funding Progress for the Retiree Health Plan.

Supplementary Information provides detailed information about the nonmajor governmental funds. In addition, the Schedule of Expenditures of Federal Awards provides details of various federal programs benefiting the District.

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Figure A-1 shows how the various parts of this annual report are arranged and relate to one another.

Figure A-1 Maquoketa Community School District Annual Financial Report

Government-wide

Financial Statements

Fund Financial

Statements

Notes to the Financial

Statements

Summary Detail

Management's Discussion

and Analysis Basic Financial

Statements Required

Supplementary Information

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Figure A-2 summarizes the major features of the District’s financial statements, including the portion of the District’s activities they cover and the types of information they contain.

Government-wide

Statements Governmental Funds Proprietary Funds Fiduciary FundsScope Entire district (except fiduciary

funds)The activities of the district that are not proprietary or fiduciary, such as special education and building maintenance

Activities the district operates similar to private businesses: food service

Instances in which the district administers resources on behalf of someone else, such as scholarship programs

Required financial · Statement of net · Balance sheet · Statement of net · Statement of

statements position · Statement of position fiduciary net position

· Statement of activities revenues, expenditures, and changes in fund balances

· Statement of revenues, expenses and changes in fund net position

· Statement of changes in fiduciary net position

· Statement of cash flowsAccounting basis and measurement focus

Accrual accounting and economic resources focus

Modified accrual accounting and current financial resources focus



Type of deferred outflow / inflow information

Consumption/acquisition of net position that is applicable to a future reporting period

Consumption/ acquisition of fund balance that is applicable to a future reporting period

Consumption/ acquisition of net position that is applicable to a future reporting period

Consumption/ acquisition of net position that is appicable to a future reporting period.

Type of inflow/ outflow information

All revenues and expenses during year, regardless of when cash is received or paid

Revenues for which cash is received during or soon after the end of the year; expenditures when goods or services have been received and the related liability is due during the year or soon thereafter

All revenues and expenses during the year, regardless of when cash is received or paid

All additions and deductions during the year, regardless of when cash is received or paid

Figure A-2 Major Features of the Government-Wide and Fund Financial Statements

Fund Statements

All assets and liabilities, both financial and capital, short-term and long-term

Generally assets expected to be used up and liabilities that come due during the year or soon thereafter; no capital assets or long-term liabilities included

All assets and liabilities, both financial and capital, and short-term and long-term

All assets and liabilities, both short-term and long-term; funds do not currently contain capital assets, although they can

Type of asset/liability information

REPORTING THE DISTRICT’S FINANCIAL ACTIVITIES

Government-wide Financial Statements

The government-wide financial statements report information about the District as a whole using accounting methods similar to those used by private-sector companies. The Statement of Net Position includes all of the District’s assets, deferred outflows of resources, liabilities and deferred inflows of resources, with the difference reported as net position. All of the current year’s revenues and expenses are accounted for in the Statement of Activities, regardless of when cash is received or paid.

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The two government-wide financial statements report the District’s net position and how it has changed. Net position is one way to measure the District’s financial health or position. Over time, increases or decreases in the District’s net position is an indicator of whether financial position is improving or deteriorating. To assess the District’s overall health, additional non-financial factors, such as changes in the District’s property tax base and the condition of school buildings and other facilities, need to be considered.

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, transportation and administration. Property tax and state aid finance most of these activities.

Business type activities: The District charges fees to help cover the costs of certain services it provides. The District’s School Nutrition program is included here.

Fund Financial Statements

The fund financial statements provide more detailed information about the District’s funds, focusing on its most significant or “major” funds - not the District as a whole. Funds are accounting devices the District uses to keep track of specific sources of funding and spending on particular programs.

Some funds are required by state law and by bond covenants. The District establishes other funds to control and manage money for particular purposes, such as accounting for student activity funds or to show that it is properly using certain revenues such as federal grants.

The District has three kinds of funds:

1) Governmental funds: Most of the District’s basic services are included in governmental funds, which generally focus on (1) how cash and other financial assets that can readily be converted to cash flow in and out and (2) the balances left at year-end that are available for spending. Consequently, the governmental fund statements provide a detailed short-term view that helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the District’s programs.

The District’s governmental funds include the General Fund, the Special Revenue Funds, the Capital Project Fundand the Debt Service Fund.

The required financial statements for the governmental funds include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances.

2) Proprietary funds: Services for which the District charges a fee are generally reported in proprietary funds. Proprietary funds are reported in the same way as the government-wide financial statements. The District's Enterprise Funds, one type of proprietary fund, are the same as its business type activities, but provide more detail and additional information, such as cash flows. The District currently has one Enterprise Fund, the School Nutrition Fund. The District’s Internal Service Funds, one type of proprietary fund, are the same as the governmental activities, but provide more detail and additional information, such as cash flows. The Districtcurrently has one internal service fund used to account for the self-insured health and dental plan of the District.

The required financial statements for the proprietary funds include a Statement of Net Position, a Statement of Revenues, Expenses and Changes in Fund Net Position and a Statement of Cash Flows.

3) Fiduciary funds: The District is the trustee, or fiduciary, for assets that belong to others. These funds are the PrivatePurpose Trust Fund, and the Agency Fund.

Private Purpose Trust Fund - The District accounts for outside donations for scholarships for individual students in this fund.

Agency Funds - These are funds for which the District administers and accounts for certain revenue collected for other groups.

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The District is responsible for ensuring that the assets reported in the fiduciary funds are used only for their intended purposes and by those to whom the assets belong. The District excludes these activities from the government-wide financial statements because it cannot use these assets to finance its operations.

The required financial statements for fiduciary funds include a Statement of Fiduciary Net Position andStatement of Changes in Fiduciary Net Position.

Reconciliation between the government-wide financial statements and the governmental fund financial statements follow the governmental fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

Figure A-3 below provides a summary of the District’s net position at June 30, 2016 compared to June 30,2015.

Figure A-3Condensed Statement of Net Position

Governmental Business Type Total TotalActivities Activities District Change

June 30,2016 2015 2016 2015 2016 2015 2015-16

Current and other assets 18,202,699$ 18,287,371 101,123 61,230 18,303,822 18,348,601 -0.24%Capital assets 14,994,544 15,253,625 83,534 88,042 15,078,078 15,341,667 -1.72% Total assets 33,197,243 33,540,996 184,657 149,272 33,381,900 33,690,268 -0.92%

Deferred outflows of resources 1,124,623 1,196,775 24,586 27,340 1,149,209 1,224,115 -6.12%

Long-term liabilities 11,127,886 10,529,604 180,157 142,591 11,308,043 10,672,195 5.96%Other liabilities 1,908,170 1,895,003 17,794 18,669 1,925,964 1,913,672 0.64% Total liabilities 13,036,056 12,424,607 197,951 161,260 13,234,007 12,585,867 5.15%

Deferred inflows of resources 5,458,546 7,013,584 17,197 46,355 5,475,743 7,059,939 -22.44%

Net position: Net investment in capital assets 10,974,544 10,477,625 83,534 88,042 11,058,078 10,565,667 4.66% Restricted 4,242,490 3,861,691 - - 4,242,490 3,861,691 9.86% Unrestricted 610,230 960,264 (89,439) (119,045) 520,791 841,219 -38.09% Total net position 15,827,264$ 15,299,580 (5,905) (31,003) 15,821,359 15,268,577 3.62%

June 30, June 30, June 30,

The District’s combined net position increased by 3.62% or $552,782 from the prior year. The largest portion of the District’s net position is invested in capital assets(e.g., land infrastructure, buildings, and equipment), less the related debt. The debt related to the investment in capital assets is liquidated with resources other than capital assets.

Restricted net position represents resources subject to external restrictions, constitutional provisions, or enabling legislation on how they can be used. The District’s restricted net position increased $380,799 or 9.86% fromthe prior year. The increase in restricted net position was primarily due to an increase in amount restricted for management levy purposes as compared to the prior year.

Unrestricted net position - the part of net position that can be used to finance day-to-day operations without constraints established by debt covenants, enabling legislation, or other legal requirements - decreased $320,428 or 38.09%. This reduction in unrestricted net position was primarily a result of the decline in the unassigned General Fund balance.

The District’s business type activities have deficit unrestricted and total net positions due to the GASB Statement No. 68 pension reporting requirements.

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Figure A-4 shows the changes in net position for the year ended June 30, 2016 compared to the year endedJune 30, 2015.

Figure A-4Changes in Net Position


2016 2015 2016 2015 2016 2015 2015-16Revenues: Program revenues: Charges for service 1,793,175$ 2,258,688 230,795 223,800 2,023,970 2,482,488 -18.47% Operating grants, contributions and restricted interest 1,673,245 1,634,964 524,229 504,591 2,197,474 2,139,555 2.71% Capital grants, contributions and restricted interest - 53,800 - - - 53,800 -100.00% General revenues: Property tax 5,082,024 5,075,565 - - 5,082,024 5,075,565 0.13% Income surtax 632,659 571,335 - - 632,659 571,335 10.73% Statewide sales, services and use tax 1,370,694 1,277,413 - - 1,370,694 1,277,413 7.30% Unrestricted state grants 8,150,753 8,050,422 - - 8,150,753 8,050,422 1.25% Unrestricted investment earnings 35,800 26,039 33 20 35,833 26,059 37.51% Other 51,551 235,895 2,849 2,681 54,400 238,576 -77.20%Total revenues 18,789,901 19,184,121 757,906 731,092 19,547,807 19,915,213 -1.84%

Program expenses: Instruction 12,299,868 11,828,912 - - 12,299,868 11,828,912 3.98% Support services 4,805,331 4,707,937 17,696 22,206 4,823,027 4,730,143 1.96% Non-instructional programs - 289 729,425 709,759 729,425 710,048 2.73% Other expenses 1,142,705 1,152,701 - - 1,142,705 1,152,701 -0.87%Total expenses 18,247,904 17,689,839 747,121 731,965 18,995,025 18,421,804 3.11%

Excess(Deficiency) of revenues 541,997 1,494,282 10,785 (873) 552,782 1,493,409 -62.99% over(under) expenditures

Transfers (14,313) (10,649) 14,313 10,649 - - 0.00%

Change in net position 527,684 1,483,633 25,098 9,776 552,782 1,493,409 -62.99%

Net position beginning of year 15,299,580 13,815,947 (31,003) (40,779) 15,268,577 13,775,168 10.84%

Net position end of year 15,827,264$ 15,299,580 (5,905) (31,003) 15,821,359 15,268,577 3.62%

In fiscal year 2016, property tax, income surtax, statewide sales, services and use tax, and unrestricted state grants accounted for 81.09% of the revenue from governmental activities while charges for service and operating grants and contributions accounted for 99.62% of the revenue from business type activities.

The District’s total revenues were approximately $19.55 million of which approximately $18.79 million was for governmental activities and approximately $0.76 million was for business type activities.

As shown in Figure A-4, the District as a whole experienced a 1.84% decrease in revenues and a 3.11% increase in expenses. The decrease in revenues is primarily attributable to the decrease in charges for service revenue received as compared to the prior year. The increase in expenses is primarily due to an increase in instructional expenses incurred compared to the prior year.

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Governmental Activities

Revenues for governmental activities were $18,789,901 and expenses were $18,247,904 for the year ended June 30, 2016.

The following table presents the total and net cost of the District’s major governmental activities: instruction, support services, non-instructional programs and other expenses for the year ended June 30, 2016 compared to the year ended June 30, 2015.

Figure A-5Total and Net Cost of Governmental Activities

Total Cost of Services Net Cost of ServicesChange Change

2016 2015 2015-16 2016 2015 2015-16

Instruction 12,299,868$ 11,828,912 3.98% 9,592,099 8,557,238 12.09%Support services 4,805,331 4,707,937 2.07% 4,636,738 4,618,453 0.40%Non-instructional programs - 289 -100.00% - 289 -100.00%Other expenses 1,142,705 1,152,701 -0.87% 552,647 566,407 -2.43% Totals 18,247,904$ 17,689,839 3.15% 14,781,484 13,742,387 7.56%

For the year ended June 30, 2016:

The cost financed by users of the District’s programs was $1,793,175.

Federal and state governments subsidized certain programs with grants and contributions along with contributions from local sources totaling $1,673,245.

The net cost of governmental activities was financed with $5,082,024 in property taxes, $632,659 in income surtax, $1,370,694 in statewide sales, services and use tax, $8,150,753 in unrestricted state grants,$35,800 in interest income and $51,551 in other general revenues.

Business Type Activities

Revenues for the District’s business type activities for the year ended June 30, 2016 were $757,906, a 3.67% increase from the prior year, and expenses totaled $747,121, representing a 2.07% increase from the prior year. The District’s business type activities include the School Nutrition Fund. Revenues were comprised of charges for service, federal and state reimbursements, unrestricted investment earnings and other general revenues.

INDIVIDUAL FUND ANALYSIS

As previously noted, the Maquoketa Community School District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

The financial performance of the District as a whole is reflected in its governmental funds, as well. As the District completed the year, its governmental funds reported combined fund balances of $7,103,689, above last year’s ending fund balances of $6,973,215. The primary reason for this increase in combined fund balances is due to the increase in fund balance of the Management Levy Fund during fiscal year 2016.

Governmental Fund Highlights

The District’s General Fund balance decreased from $3,393,922 on June 30, 2015 to $3,124,474 on June 30, 2016. The decrease in the District’s General Fund financial position is the product of many factors. Local source revenues decreasing compared to the prior year were the primary reasons for the decrease in total revenues. A decrease in expenditures was primarily related to a decrease in expenditures in the support services functional area. Expenditures outpaced revenues ensuring a decrease in the District’s General Fund balance.

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The Management Levy Fund balance increased from $784,460 on June 30, 2015 to $1,185,891 on June 30, 2016. Local source revenues increased compared to the prior year and continued to outpace expenditureswhich remained relatively unchanged from the prior year ensuring the increase fund balance.

The Capital Projects Fund balance increased from $2,410,507 at June 30, 2015 to $2,433,911 at June 30, 2016.The Capital Projects: Statewide Sales, Services and Use Tax Fund balance increased from $1,907,463 at June 30, 2015 to $2,071,516 at June 30, 2016 primarily due to an increase in state statewide sales, services, and use tax received as compared to the prior year and expenditures remained relatively unchanged from the prior year.The Capital Projects: Physical Plant and Equipment Levy Fund balance decreased from $503,044 at June 30, 2015 to $362,395 at June 30, 2016 primarily due to an increase in capital outlay expenditures incurred compared to the prior year.

Proprietary Fund Highlights

School Nutrition Fund net position increased from deficit $31,003 at June 30, 2015 to deficit $5,905 at June 30, 2016, representing an increase of 80.95%. This increase in net position is primarily due to an increase in federal source revenues received as compared to the prior year. Total expenditures and charges for service remained relatively unchanged from the prior year.

BUDGETARY HIGHLIGHTS

The District’s revenues were $98,501 more than budgeted revenues, a variance of 0.51%. The District received more from state and federal sources than originally anticipated.

Total expenditures were less than budgeted, due primarily to the District’s budget for the General Fund. It is not the District’s practice to budget expenditures at the maximum authorized spending authority for the General Fund. The District’s budget is developed utilizing realistic projections of revenues and expenditures. The District then manages or controls General Fund spending through its line-item budget. As a result, the District’s certified budget should always exceed actual expenditures for the year. In situations where revenues exceed projections, and expenditures do not exceed spending authority, the Board may take action to amend the budget authorizing additional expenditures. For fiscal year ending June 30, 2016 the District did not amend the certified budget.

In spite of the District’s budgetary practice, expenditures in the non-instructional programs functional area exceeded the certified budgeted amount for fiscal year 2016. This was primarily due to the GASB 68 pension expense reporting requirements which were unavailable until there was insufficient time to amend the budget.

CAPITAL ASSET AND DEBT ADMINISTRATION

Capital Assets

At June 30, 2016, the District had invested approximately $15.08 million, net of accumulated depreciation, in a broad range of capital assets, including land, buildings, athletic facilities, computers, audio-visual equipment and transportation equipment. (See Figure A-6) This represents a 1.72% decrease from the prior year. More detailed information about capital assets is available in Note 5 to the financial statements. Depreciation expense for the year was $661,729.

The original cost of the District’s capital assets was approximately $27.84 million. Governmental activitiesaccounted for approximately $27.51 million, with the remainder of approximately $0.33 million was accounted for in the Proprietary, School Nutrition Fund.

The largest change in capital asset activity during the year occurred in the buildings category. The District’s buildings totaled $13,163,122 reported at June 30, 2016, compared to $13,545,288 reported at June 30, 2015. This decrease resulted from annual depreciation expense incurred during the year.

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June 30,2016 2015 2016 2015 2016 2015 2015-16

Land 285,211$ 285,211 - - 285,211 285,211 0.00%Buildings 13,163,122 13,545,288 - - 13,163,122 13,545,288 -2.82%Land improvements 747,746 652,530 - - 747,746 652,530 14.59%Machinery and equipment 798,465 770,596 83,534 88,042 881,999 858,638 2.72% Total 14,994,544$ 15,253,625 83,534 88,042 15,078,078 15,341,667 -1.72%

June 30,

Capital Assets, Net of DepreciationFigure A-6

June 30, June 30,

Long-Term Debt

At June 30, 2016, the District had $11,308,043 in revenue bonds and other long-term debt outstanding. This represents an increase of 5.96% from last year. (See Figure A-7) More detailed information about the District’s long-term liabilities is available in Note 6 to the financial statements.

The District had revenue bonds payable of $4,020,000 at June 30, 2016. These bonds are payable from the Capital Projects: Statewide Sales, Services and Use Tax Fund.

The District had compensated absences payable of $6,757 at June 30, 2016 from the General Fund.

The District had net pension liability of $6,401,670 at June 30, 2016. Of this amount $6,258,369 is attributed to the District’s governmental activities and $143,301 is attributed to the District’s business type activities.

The District had net OPEB liability of $879,616 at June 30, 2016. Of this amount $842,760 is attributed to the District’s governmental activities and $36,856 is attributed to the District’s business type activities.


June 30,2016 2015 2016 2015 2016 2015 2015-16

Revenue bonds 4,020,000$ 4,776,000 - - 4,020,000 4,776,000 -15.83%Compensated absences 6,757 6,453 - - 6,757 6,453 4.71%Net pension liability 6,258,369 5,304,709 143,301 121,549 6,401,670 5,426,258 17.98%Net OPEB liability 842,760 442,442 36,856 21,042 879,616 463,484 89.78% Total 11,127,886$ 10,529,604 180,157 142,591 11,308,043 10,672,195 5.96%

Outstanding Long-Term ObligationsFigure A-7

June 30, June 30, June 30,

ECONOMIC FACTORS BEARING ON THE DISTRICT’S FUTURE

At the time these financial statements were prepared and audited, the District was aware of several existing circumstances that could significantly affect its financial health in the future:

Certified enrollment for 2016 is up by 16.83 students. The District anticipates the enrollment to remain level for a couple of years.

The District is reviewing HVAC needs at the High School and Middle School. Updating these systems may require financing by means of a voted general obligation school bonds funded with property taxes.

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The District’s voters approved extending the Voted Levy for Physical Plant and Equipment for another 10 years. This increased the maximum property tax levy from $0.67 per thousand-dollar valuation to up to $1.00 per thousand-dollar valuation effective during the 2017/18 school year

If the Board of Education elected to offer an Early Retirement Incentive Program, the District will be required to report an explicit benefit liability under GASB Statement 45. The Board has offered the incentive as a means to reduce salary and benefit expenses in the general fund due to declining enrollment and low allowable growth set the State Legislators.

If the State of Iowa continues to annually set low (0-4%) Regular Program State Percent of Growth combined with the declining or steady enrollment, the District will receive less funding from the State.

The federally mandated Affordable Care Act will add health care expenditures to the District that we currently do not have.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide the District’s citizens, taxpayers, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the money it receives. If you have questions about this report or need additional financial information, contact Kristy Haxmeier,District Secretary/Treasurer and Business Manager, Maquoketa Community School District, 612 S Vermont St., Maquoketa, Iowa, 52060, (563) 652-4984.

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BASIC FINANCIAL STATEMENTS

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Exhibit A

MAQUOKETA COMMUNITY SCHOOL DISTRICTSTATEMENT OF NET POSITION

JUNE 30, 2016

Governmental Business TypeActivities Activities Total

Assets Cash and pooled investments 12,085,629$ 83,789 12,169,418 Receivables: Property tax: Delinquent 64,300 - 64,300 Succeeding year 4,713,849 - 4,713,849 Income surtax 598,689 - 598,689 Interest 8,707 - 8,707 Accounts 19,963 445 20,408 Due from other governments 711,562 - 711,562 Inventories - 16,889 16,889 Capital assets, net of accumulated depreciation 14,994,544 83,534 15,078,078Total assets 33,197,243 184,657 33,381,900

Deferred outflows of resources Pension related deferred outflows 1,124,623 24,586 1,149,209

Liabilities Accounts payable 381,903 - 381,903 Salaries and benefits payable 1,213,096 13,502 1,226,598 Advances from grantors 18,852 - 18,852 Incurred but not reported claims 294,319 - 294,319 Unearned revenue - 4,292 4,292 Long-term liabilities: Portion due within one year: Revenue bonds 766,000 - 766,000 Compensated absences 6,757 - 6,757 Portion due after one year: Revenue bonds 3,254,000 - 3,254,000 Net pension liability 6,258,369 143,301 6,401,670 Net OPEB liability 842,760 36,856 879,616Total liabilities 13,036,056 197,951 13,234,007

Deferred inflows of resources Pension related deferred inflows 744,697 17,197 761,894 Unavailable property tax revenue 4,713,849 - 4,713,849Total deferred inflows of resources 5,458,546 17,197 5,475,743

Net position Net investment in capital assets 10,974,544 83,534 11,058,078 Restricted for: Categorical funding 263,275 - 263,275 Debt service 74,363 - 74,363 Management levy purposes 1,185,891 - 1,185,891 Student activities 161,355 - 161,355 Support trust 123,695 - 123,695 School infrastructure 2,071,516 - 2,071,516 Physical plant and equipment 362,395 - 362,395 Unrestricted 610,230 (89,439) 520,791Total net position 15,827,264$ (5,905) 15,821,359

SEE NOTES TO FINANCIAL STATEMENTS.

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Exhibit B

MAQUOKETA COMMUNITY SCHOOL DISTRICTSTATEMENT OF ACTIVITIESYEAR ENDED JUNE 30, 2016

Operating Grants,Contributions

Charges for and Restricted Governmental Business TypeExpenses Service Interest Activities Activities Total

Functions/Programs:Governmental activities: Instruction: Regular 6,792,952$ 1,024,308 141,903 (5,626,741) - (5,626,741) Special 3,058,579 295,800 153,588 (2,609,191) - (2,609,191) Other 2,448,337 438,075 654,095 (1,356,167) - (1,356,167)

12,299,868 1,758,183 949,586 (9,592,099) - (9,592,099)

Support services: Student 525,734 - 56,933 (468,801) - (468,801) Instructional staff 520,938 28,391 33,908 (458,639) - (458,639) Administration 1,818,043 - - (1,818,043) - (1,818,043) Operation and maintenance of plant 1,276,662 - - (1,276,662) - (1,276,662) Transportation 663,954 6,601 42,760 (614,593) - (614,593)

4,805,331 34,992 133,601 (4,636,738) - (4,636,738)

Long-term debt interest 99,118 - - (99,118) - (99,118)

Other expenditures: AEA flowthrough 590,058 - 590,058 - - - Depreciation(unallocated)* 453,529 - - (453,529) - (453,529)

1,043,587 - 590,058 (453,529) - (453,529) Total governmental activities 18,247,904 1,793,175 1,673,245 (14,781,484) - (14,781,484)

Business type activities: Support services: Administration 17,696 - - - (17,696) (17,696) Non-instructional programs: Food service operations 729,425 230,795 524,229 - 25,599 25,599 Total business type activities 747,121 230,795 524,229 - 7,903 7,903

Total 18,995,025$ 2,023,970 2,197,474 (14,781,484) 7,903 (14,773,581)

General Revenues and Transfers: Property tax levied for: General purposes 4,687,361$ - 4,687,361 Capital outlay 394,663 - 394,663 Income surtax 632,659 - 632,659 Statewide sales, services and use tax 1,370,694 - 1,370,694 Unrestricted state grants 8,150,753 - 8,150,753 Unrestricted investment earnings 35,800 33 35,833 Other 51,551 2,849 54,400 Transfers (14,313) 14,313 -Total general revenues and transfers 15,309,168 17,195 15,326,363

Change in net position 527,684 25,098 552,782

Net position beginning of year 15,299,580 (31,003) 15,268,577

Net position end of year 15,827,264$ (5,905) 15,821,359

* This amount excludes the depreciation that is included in the direct expense of various programs.

Net (Expense) Revenueand Changes in Net Position

Program Revenues


20

Exhibit C

MAQUOKETA COMMUNITY SCHOOL DISTRICTBALANCE SHEET

GOVERNMENTAL FUNDSJUNE 30, 2016

Management CapitalGeneral Levy Projects Nonmajor Total

Assets Cash and pooled investments 4,068,148$ 1,177,226 2,263,870 373,494 7,882,738 Receivables: Property tax: Delinquent 49,697 9,617 4,986 - 64,300 Succeeding year 3,949,232 365,002 399,615 - 4,713,849 Income surtax 598,689 - - - 598,689 Interest 7,338 - 1,251 118 8,707 Accounts 19,764 - - 199 19,963 Due from other governments 499,266 - 212,296 - 711,562Total assets 9,192,134$ 1,551,845 2,882,018 373,811 13,999,808

Liabilities, deferred inflows of resources and fund balances Liabilities: Accounts payable 299,513$ 952 48,492 11,960 360,917 Salaries and benefits payable 1,201,374 - - 2,438 1,203,812 Advances from grantors 18,852 - - - 18,852 Total liabilities 1,519,739 952 48,492 14,398 1,583,581

Deferred inflows of resources: Unavailable revenues: Succeeding year property tax 3,949,232 365,002 399,615 - 4,713,849 Income surtax 598,689 - - 598,689 Total deferred inflows of resources 4,547,921 365,002 399,615 - 5,312,538

Fund balances: Restricted for: Categorical funding 263,275 - - - 263,275 Debt service - - - 74,363 74,363 Management levy purposes - 1,185,891 - - 1,185,891 Student activities - - - 161,355 161,355 Support trust - - - 123,695 123,695 School infrastructure - - 2,071,516 - 2,071,516 Physical plant and equipment - - 362,395 - 362,395 Unassigned 2,861,199 - - - 2,861,199 Total fund balances 3,124,474 1,185,891 2,433,911 359,413 7,103,689Total liabilities, deferred inflows of resources and fund balances 9,192,134$ 1,551,845 2,882,018 373,811 13,999,808


21

Exhibit D

MAQUOKETA COMMUNITY SCHOOL DISTRICTRECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITIONJUNE 30, 2016

Total fund balances of governmental funds (page 20) 7,103,689$

Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. 14,994,544

Blending of the Internal Service Funds to be reflected on an entity-wide basis. 3,878,302

Accounts receivable income surtax, are not yet available to finance expenditures of the current fiscal period. 598,689

Pension related deferred outflows of resources and deferred inflows of resources are not due and payable in the current year and, therefore, are not reported in the governmental funds, as follows: Deferred outflows of resources 1,124,623$ Deferred inflows of resources (744,697) 379,926

Long-term liabilities, including bonds payable, compensated absences payable, net pension liability, and other postemployment benefits payable, are not due and payable in the current period and, therefore, are not reported in the governmental funds. (11,127,886)

Net position of governmental activities (page 18) 15,827,264$


22

Exhibit E

MAQUOKETA COMMUNITY SCHOOL DISTRICTSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDSYEAR ENDED JUNE 30, 2016

Management CapitalGeneral Levy Projects Nonmajor Total

Revenues: Local sources: Local tax 4,506,546$ 763,677 394,663 - 5,664,886 Tuition 1,261,969 - - - 1,261,969 Other 235,759 22,369 6,780 464,387 729,295 Intermediate sources 3,750 - - - 3,750 State sources 8,987,521 12,786 1,377,215 - 10,377,522 Federal sources 702,682 - - - 702,682 Total revenues 15,698,227 798,832 1,778,658 464,387 18,740,104

Expenditures: Current: Instruction: Regular 6,280,099 83,817 232,055 - 6,595,971 Special 2,958,606 - - - 2,958,606 Other 2,041,692 - - 456,138 2,497,830

11,280,397 83,817 232,055 456,138 12,052,407

Support services: Student 474,861 6,233 - - 481,094 Instructional staff 469,727 - - - 469,727 Administration 1,537,561 194,802 - 6,164 1,738,527 Operation and maintenance of plant 1,149,117 88,601 16,846 855 1,255,419 Transportation 469,306 23,948 136,125 25,485 654,864

4,100,572 313,584 152,971 32,504 4,599,631

Capital outlay - - 515,768 - 515,768

Long-term debt: Principal - - - 756,000 756,000 Interest and fiscal charges - - - 99,118 99,118

- - - 855,118 855,118

Other expenditures: AEA flowthrough 590,058 - - - 590,058 Total expenditures 15,971,027 397,401 900,794 1,343,760 18,612,982

Excess(Deficiency)of revenues over(under) expenditures (272,800) 401,431 877,864 (879,373) 127,122

Other financing sources(uses): Transfer in - - - 854,460 854,460 Transfer out - - (854,460) - (854,460) Sale of equipment 3,352 - - - 3,352Total other financing sources(uses) 3,352 - (854,460) 854,460 3,352

Change in fund balances (269,448) 401,431 23,404 (24,913) 130,474

Fund balances beginning of year 3,393,922 784,460 2,410,507 384,326 6,973,215

Fund balances end of year 3,124,474$ 1,185,891 2,433,911 359,413 7,103,689


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Exhibit F

MAQUOKETA COMMUNITY SCHOOL DISTRICTRECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDSTO THE STATEMENT OF ACTIVITIES

YEAR ENDED JUNE 30, 2016

Change in fund balances - total governmental funds (page 22) 130,474$

Amounts reported for governmental activities in the Statement of Activities are different because:

Capital outlays to purchase or build capital assets are reported in governmental funds as expenditures. However, those costs are not reported in the Statement of Activities and are allocated over their estimated useful lives as depreciation expense in the Statement of Activities. Depreciation expense and capital outlay expenditures in the current year are as follows: Capital outlay 383,309$ Depreciation expense (642,390) (259,081)

Repayment of long-term liabilities is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position. 756,000

Income surtax account receivable is not available to finance expenditures of the current year period in the governmental funds. 49,797

Net change in Internal Service Funds charged back against expenditures made for self-funded insurance at an entity-wide basis. (1,438)

The current year District IPERS contributions are reported as expenditures in the governmental funds but are reported as deferred outflows of resources in the Statement of Net Position. 758,084

Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds as follows: Pension expense (505,530) Compensated absences (304) Other postemployment benefits (400,318) (906,152)

Changes in net position of governmental activities (page 19) 527,684$


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Exhibit G

MAQUOKETA COMMUNITY SCHOOL DISTRICTSTATEMENT OF NET POSITION

PROPRIETARY FUNDSJUNE 30, 2016

Business TypeActivities:Enterprise Governmental

Fund Activites:School Internal

Nutrition Service FundAssets Current assets: Cash and pooled investments 83,789$ 4,202,891 Accounts receivable 445 - Inventories 16,889 -

101,123 4,202,891 Noncurrent assets: Capital assets, net of accumulated depreciation 83,534 -Total assets 184,657 4,202,891

Deferred outflows of resources Pension related deferred outflows 24,586 -

Liabilities Current liabilities: Accounts payable - 20,986 Salaries and benefits payable 13,502 9,284 Incurred but not reported claims - 294,319 Unearned revenue 4,292 -

17,794 324,589 Noncurrent liabilities: Net pension liability 143,301 - Net OPEB liability 36,856 -

180,157 -Total liabilites 197,951 324,589

Deferred inflows of resources Pension related deferred inflows 17,197 -

Net position Net investment in capital assets 83,534 - Unrestricted (89,439) 3,878,302Total net position (5,905)$ 3,878,302


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Exhibit H

MAQUOKETA COMMUNITY SCHOOL DISTRICTSTATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION

PROPRIETARY FUNDSYEAR ENDED JUNE 30, 2016



Nutrition Service FundOperating revenues: Local sources: Charges for service 230,795$ - Miscellaneous 2,749 2,256,193Total operating revenues 233,544 2,256,193

Operating expenses: Support services: Administration: Salaries 7,810 - Benefits 3,947 - Services 5,790 36 Supplies 149 -

17,696 36 Non-instructional programs: Food service operations: Salaries 186,524 - Benefits 117,942 - Services 34 - Supplies 405,305 - Depreciation 19,339 -

729,144 - Other enterprise operations: Benefits - 2,223,573 Services - 26,920 Supplies - 6,398 Other - 704

- 2,257,595 Total non-instructional programs 729,144 2,257,595Total operating expenses 746,840 2,257,631

Operating loss (513,296) (1,438)

Non-operating revenues(expenses): Interest income 33 - Loss on disposal of capital assets (281) - State sources 6,662 - Federal sources 517,567 -Total non-operating revenues(expenses) 523,981 -

Change in net position before other financing sources 10,685 (1,438)

Other financing sources: Capital contributions 14,313 - Proceeds from sale of capital assets 100 -Total other financing sources 14,413 -

Change in net position 25,098 (1,438)

Net position beginning of year (31,003) 3,879,740

Net position end of year (5,905)$ 3,878,302


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Exhibit I

MAQUOKETA COMMUNITY SCHOOL DISTRICTSTATEMENT OF CASH FLOWS

PROPRIETARY FUNDSYEAR ENDED JUNE 30, 2016



Nutrition Service Fund

Cash flows from operating activities: Cash received from sale of lunches and breakfasts 229,261$ - Cash received from miscellaneous 2,749 2,307,301 Cash payments to employees for services (304,470) (2,249,491) Cash payments to suppliers for goods or services (357,640) (34,058) Net cash provided by(used in) operating activities (430,100) 23,752

Cash flows from non-capital financing activities: State grants received 6,662 - Federal grants received 467,989 - Net cash provided by non-capital financing activities 474,651 -

Cash flows from investing activities: Interest on investments 33 -

Cash flows from capital financing activities: Purchase of assets (799) - Proceeds from the sale of capital assets 100 - Net cash used in financing activities (699) -

Net increase in cash and pooled investments 43,885 23,752

Cash and pooled investments beginning of year 39,904 4,179,139

Cash and pooled investments end of year 83,789$ 4,202,891

Reconciliation of operating loss to net cash provided by(used in) operating activities: Operating loss (513,296)$ (1,438) Adjustments to reconcile operating loss to net cash provided by(used in) operating activities: Commodities consumed 49,578 - Depreciation 19,339 - Decrease in inventories 4,360 - (Increase)Decrease in accounts receivable (368) 51,108 (Decrease)Increase in accounts payable (300) 16,070 Increase in salaries and benefits payable 591 740 Increase in other postemployment benefits 15,814 - Decrease in incurred but not reported claims - (42,728) Increase in net pension liability 21,752 - Decrease in deferred outflows of resources 2,754 - Decrease in deferred inflows of resources (29,158) - Decrease in unearned revenue (1,166) - Net cash provided by(used in) operating activities (430,100)$ 23,752

Non-cash investing, capital and related financing activites:

During the year ended June 30, 2016, the District received Federal commodities valued at $49,578.

During the year ended June 30, 2016, the School Nutrition Fund received $10,963 in capital contributions from the Capital Projects: Statewide Sales, Services and Use Tax Fund and $3,350 in capital contributions from the Capital Projects: Physical Plant and Equipment Levy Fund.


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Exhibit J

MAQUOKETA COMMUNITY SCHOOL DISTRICTSTATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDSJUNE 30, 2016

Private PurposeTrust

Scholarship AgencyAssets Cash and pooled investments 328,822$ 126,808 Interest receivable 652 - Due from other governments - 238,948Total assets 329,474 365,756

Liabilites Accounts payable - 335,029 Due to other groups - 30,727Total liabilities - 365,756

Net position Held in trust for scholarships 329,474$ -


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Exhibit K

MAQUOKETA COMMUNITY SCHOOL DISTRICTSTATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDSYEAR ENDED JUNE 30, 2016

Private PurposeTrust

Scholarship

Additions: Local sources: Gifts and contributions $ 1,800 Interest income 1,876Total additions 3,676

Deductions: Instruction: Other: Scholarships awarded 5,950

Change in net position (2,274)

Net position beginning of year 331,748

Net position end of year $ 329,474


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MAQUOKETA COMMUNITY SCHOOL DISTRICTNOTES TO FINANCIAL STATEMENTS

JUNE 30, 2016

Note 1. Summary of Significant Accounting Policies

The Maquoketa Community School District is a political subdivision of the State of Iowa and operates public schools for children in grades pre-kindergarten through twelve and special education pre-kindergarten. Additionally, the District either operates or sponsors various adult education programs. These courses include remedial education as well as vocational and recreational courses. The geographic area served includes the City of Maquoketa, Iowa, and the predominate agricultural territory in Dubuque, Clinton, and Jackson Counties. The District is governed by a Board of Education whose members are elected on a non-partisan basis.

The District’s financial statements are prepared in conformity with U.S. generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board.

A. Reporting Entity

For financial reporting purposes, Maquoketa Community School District has included all funds, organizations, agencies, boards, commissions and authorities. The District has also considered all potential component units for which it is financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that exclusion would cause the District’s financial statements to be misleading or incomplete. The Governmental Accounting Standards Board has set forth criteria to be considered in determining financial accountability. These criteria include appointing a voting majority of an organization’s governing body, and (1) the ability of the District to impose its will on that organization or (2) the potential for the organization to provide specific benefits to, or impose specific financial burdens on the District. The Maquoketa Community School District has no component units which meet the Governmental Accounting Standards Board criteria.

Jointly Governed Organizations - The District participates in a jointly governed organization that provides services to the District but does not meet the criteria of a joint venture since there is no ongoing financial interest or responsibility by the participating governments. The District is a member of the Dubuque, Clinton, and Jackson County Assessors’ Conference Board.

B. Basis of Presentation

Government-wide Financial Statements - The Statement of Net Position and the Statement of Activities report information on all of the nonfiduciary activities of the District. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by tax and intergovernmental revenues, are reported separately from business type activities, which rely to a significant extent on fees and charges for service.

The Statement of Net Position presents the District’s nonfiduciary assets, deferred outflows of resources, liabilities and deferred inflows of resources, with the difference reported as net position. Net position is reported in the following categories:

Net investment in capital assets consists of capital assets, net of accumulated depreciation and reduced by outstanding balances for bonds, notes, and other debt that are attributed to the acquisition, construction, or improvement of those assets.

Restricted net position results when constraints placed on net position use are either externally imposed or imposed by law through constitutional provisions or enabling legislation. Enabling legislation did not result in any restricted net position.

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Unrestricted net position consists of net position not meeting the definition of the two preceding categories. Unrestricted net position is often subject to constraints imposed by management, which can be removed or modified.

The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those clearly identifiable with a specific function. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function and 2) grants, contributions and interest restricted to meeting the operational or capital requirements of a particular function. Property tax and other items not properly included among program revenues are reported instead as general revenues.

Fund Financial Statements - Separate financial statements are provided for governmental, proprietary, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. All remaining governmental funds are aggregated and reported as other nonmajor governmental funds. Combining schedules are also included for the Capital Project Fund accounts.

The District reports the following major governmental funds:

The General Fund is the general operating fund of the District. All general tax revenues and other revenues not allocated by law or contractual agreement to some other fund are accounted for in this fund. From the fund are paid the general operating expenses, including instructional, support and other costs.

The Management Fund is utilized to account for the District’s early retirement benefits, workmen’s comprehensive claims, and payments for the District’s property and casualty and other insurances.

The Capital Projects Fund is used to account for all resources used in the acquisition and construction of capital facilities and other capital assets.

The District reports the following non-major proprietary funds:

The District’s proprietary funds are the School Nutrition Fund and Internal Service Fund. The School Nutrition Fund is used to account for the food service operations of the District. The Internal Service Fund is used to account for the self-funded insurance of the District.

The District also reports fiduciary funds which focus on net position and changes in net position.The District’s fiduciary funds are as follows:

The Private Purpose Trust Fund is used to account for assets held by the District under trust agreements which require income earned to be used to benefit individuals through scholarship awards.

The Agency Fund is used to account for assets held by the District as an agent for individuals, private organizations, and other governments. The Agency Fund is custodial in nature, assets equal liabilities, and does not involve measurement of result of operations.

C. Measurement Focus and Basis of Accounting

The government-wide, proprietary and fiduciary fund financial statements are reported 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 the timing of related cash flows. Property tax is recognized as revenue in the year for which it is levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been satisfied.

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Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. 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 government considers revenues to be available if they are collected within 60 days after year end.

Property tax, intergovernmental revenues (shared revenues, grants and reimbursements from other governments) and interest associated with the current fiscal period are all considered to be susceptible to accrual. All other revenue items are considered to be measurable and available only when cash is received by the District.

Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, principal and interest on long-term debt, claims and judgments, and compensated absences are recognized as expenditures only when payment is due. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and acquisitions under capital leases are reported as other financing sources.

Under terms of grant agreements, the District funds certain programs by a combination of specific cost-reimbursement grants and general revenues. Thus, when program expenses are incurred, there are both restricted and unrestricted net position available to finance the program. It is the District’s policy to first apply cost-reimbursement grant resources to such programs, and then general revenues.

When an expenditure is incurred in governmental funds which can be paid using either restricted or unrestricted resources, the District’s policy is generally to first apply the expenditure toward restricted fund balance and then to less-restrictive classifications – committed, assigned and then unassigned fund balances.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the District’s Enterprise Fund is charges to customers for sales and services. Operating expenses for Enterprise Funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

The District maintains its financial records on the cash basis. The financial statements of the District are prepared by making memorandum adjusting entries to the cash basis financial records.

D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Fund Equity

The following accounting policies are followed in preparing the financial statements:

Cash, Pooled Investments and Cash Equivalents - The cash balances of most District funds are pooled and invested. Investments are stated at fair value except for the investment in the Iowa Schools Joint Investment Trust which is valued at amortized cost and non-negotiable certificates of deposit which are stated at cost.

For purposes of the Statement of Cash Flows, all short-term cash investments that are highly liquid are considered to be cash equivalents. Cash equivalents are readily convertible to known amounts of cash and, at the day of purchase, they have a maturity date no longer than three months.

Property Tax Receivable - Property tax in governmental funds is accounted for using the modified accrual basis of accounting.

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Property tax receivable is recognized in these funds on the levy or lien date, which is the date that the tax asking is certified by the Board of Education. Delinquent property tax receivable represents unpaid taxes for the current and prior years. The succeeding year property tax receivable represents taxes certified by the Board of Education to be collected in the next fiscal year for the purposes set out in the budget for the next fiscal year. By statute, the District is required to certify its budget in April of each year for the subsequent fiscal year. However, by statute, the tax asking and budget certification for the following fiscal year becomes effective on the first day of that year. Although the succeeding year property tax receivable has been recorded, the related revenue is deferred in both the government-wide and fund financial statements and will not be recognized as revenue until the year for which it is levied.

Property tax revenue recognized in these funds become due and collectible in September and March of the fiscal year with a 1½% per month penalty for delinquent payments; is based on January 1, 2014 assessed property valuations; is for the tax accrual period July 1, 2015 through June 30, 2016 and reflects the tax asking contained in the budget certified to the County Board of Supervisors in April, 2015.

Due from Other Governments - Due from other governments represents amounts due from the State of Iowa, various shared revenues, grants and reimbursements from other governments.

Inventories - Inventories are valued at cost using the first-in, first-out method for purchased items and government commodities. Inventories of proprietary funds are recorded as expenses when consumed rather than when purchased or received.

Capital Assets - Capital assets, which include property, machinery and equipment and intangibles, are reported in the applicable governmental or business type activities columns in the government-wide Statement of Net Position. Capital assets are recorded at historical cost. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normalmaintenance and repair that do not add to the value of the asset or materially extend asset lives are not capitalized. Capital assets are defined by the District as assets with an initial, individual cost in excess of the following thresholds and estimated useful lives in excess of two years.

Asset Class Amount

Land 2,500$Buildings 2,500Land improvements 2,500Intangible assets 100,000Machinery and equipment: School Nutrition Fund equipment 500 Other machinery and equipment 2,500

Capital assets are depreciated using the straight-line method of depreciation over the following estimated useful lives:

EstimatedAsset Class Useful Lives

Buildings 50 yearsLand improvements 20 yearsIntangible assets 2-10 yearsMachinery and equipment 5-15 years

Deferred Outflows of Resources - Deferred outflows of resources represent a consumption of net position that applies to a future period(s) and will not be recognized as an outflow of resources (expense/expenditure) until then. Deferred outflows of resources consist of unrecognized items not yet charged to pension expense and contributions from the employer after the measurement date but before the end of the employer’s reporting period.

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Salaries and Benefits Payable - Payroll and related expenditures for annual contracts corresponding to the current school year, which are payable in July and August, have been accrued as liabilities.

Advances from Grantors - Grant proceeds which have been received by the District but will be spent in a succeeding fiscal year.

Long-Term Liabilities - In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the governmental activities column in the Statement of Net Position.

Compensated Absences - District employees accumulate a limited amount of earned but unused vacation for subsequent use. A liability is recorded when incurred in the government-wide financial statements. The compensated absences liability has been computed based on rates of pay in effect at July 1, 2016. The compensated absences liability attributable to the governmental activities will be paid primarily by the General Fund.

Pensions - 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 Iowa Public Employees’ Retirement System (IPERS) and additions to/deductions from IPERS’ fiduciary net position have been determined on the same basis as they are reported by IPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

Deferred Inflows of Resources - Deferred inflows of resources represent an acquisition of net position that applies to future period(s) and will not be recognized as an inflow of resources (revenue) until that time. Although certain revenues are measurable, they are not available. Available means collected within the current period or expected to be collected soon enough thereafter to be used to pay liabilities of the current period. Deferred inflows of resources in the governmental fund financial statements represent the amount of assets that have been recognized, but the related revenue has not been recognized since the assets are not collected within the current period or expected to be collected soon enough thereafter to be used to pay liabilities of the current period. Deferred inflows of resources consist of property tax receivables and other receivables not collected within sixty days after year end.

Deferred inflows of resources in the Statement of Net Position consists of succeeding year property tax receivable that will not be recognized as revenue until the year for which it is levied and the unamortized portion of the net difference between projected and actual earnings on pension plan investments.

Fund Equity - In the governmental fund financial statements, reservations of fund balance are reported classified as follows:

Restricted - Amounts restricted to specific purposes when constraints placed on the use of the resources are either externally imposed by creditors, grantors or state or federal laws or imposed by law through constitutional provisions or enabling legislation.

Unassigned - All amounts not included in the preceding classifications.

E. Budgets and Budgetary Accounting

The budgetary comparison and related disclosures are reported as Required Supplementary Information. During the year ended June 30, 2016, expenditures exceed the amount budgeted in the non-instructional programs functional area.

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Note 2. Cash and Pooled Investments

The District’s deposits at June 30, 2016 were entirely covered by federal depository insurance or by the State Sinking Fund in accordance with Chapter 12C of the Code of Iowa. This chapter provides for additional assessments against the depositories to insure there will be no loss of public funds.

The District is authorized by statute to invest public funds in obligations of the United States government, its agencies and instrumentalities; certificates of deposit or other evidences of deposit at federally insured depository institutions approved by the Board of Education; prime eligible bankers acceptances; certain high rated commercial paper; perfected repurchase agreements; certain registered open-end management investment companies; certain joint investment trusts; and warrants orimprovement certificates of a drainage district.

At June 30, 2016, the District had investments in the Iowa Schools Joint Investment Trust which are valued at an amortized cost of $176,278 pursuant to Rule 2a-7 under the Investment Company Act of1940. There were no limitations or restrictions on withdrawals of the ISJIT investments. The investments in the Iowa Schools Joint Investment Trust was rated AAAm by Standard & Poor’s Financial Services.

The District has no investments meeting the disclosure requirements of Governmental Accounting Standards Board Statement No. 72.

Note 3. Interfund Transfers

The detail of interfund transfers for the year ended June 30, 2016 is as follows:

Transfer to Transfer from Amount

Debt Service Capital Projects: Statewide Sales, Services and Use Tax 854,460$

The transfer from the Capital Projects: Statewide Sales, Services and Use Tax Fund to the Debt Service Fund was needed for principal and interest payments on the District’s revenue bond indebtedness.

Note 4. Categorical Funding

The District’s restricted fund balance for categorical funding at June 30, 2016 is comprised of the following programs:

Program Amount

Home school assistance program 25,903Gifted and talented programs 20,516Four-year-old preschool state aid 49,810Beginning teacher mentoring and induction program 4,451Teacher salary supplement 9,593Successful progression for early readers 61,294Professional development for model core curriculum 60,231Professional development 28,544Teacher leadership grants 2,933 Total 263,275$

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Note 5. Capital Assets

Capital assets activity for the year ended June 30, 2016 was as follows:

Balance BalanceBeginning of End

Year Increases Decreases of Year

Governmental activities:Capital assets not being depreciated:Land 285,211$ - - 285,211Total capital assets not being depreciated 285,211 - - 285,211

Capital assets being depreciated:Buildings 21,635,858 - - 21,635,858Land improvements 1,561,196 166,579 - 1,727,775Machinery and equipment 3,644,133 216,730 - 3,860,863Total capital assets being depreciated 26,841,187 383,309 - 27,224,496

Less accumulated depreciation for:Buildings 8,090,570 382,166 - 8,472,736Land improvements 908,666 71,363 - 980,029Machinery and equipment 2,873,537 188,861 - 3,062,398Total accumulated depreciation 11,872,773 642,390 - 12,515,163

Total capital assets being depreciated, net 14,968,414 (259,081) - 14,709,333

Governmental activities capital assets, net 15,253,625$ (259,081) - 14,994,544

Business type activities:Machinery and equipment 319,862$ 15,112 675 334,299Less accumulated depreciation 231,820 19,339 394 250,765Business type activities capital assets, net 88,042$ (4,227) 281 83,534

Depreciation expense was charged by the District as follows:

Governmental activities: Instruction: Regular 44,095$ Other 11,428 Support services: Administration 12,319 Operation and maintenance of plant 13,199 Transportation 107,820

188,861 Unallocated depreciation 453,529

Total governmental activities depreciation expense 642,390$

Business type activities: Food service operations 19,339$

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Note 6. Long-Term Liabilities

Changes in long-term liabilities for the year ended June 30, 2016 are summarized as follows:

Balance Balance DueBeginning End of Within

of Year Additions Deletions Year One YearGovernmental activities: Revenue bonds 4,776,000$ - 756,000 4,020,000 766,000 Compensated absences 6,453 6,757 6,453 6,757 6,757 Net pension liability 5,304,709 953,660 - 6,258,369 - Net OPEB liability 442,442 400,318 - 842,760 - Total 10,529,604$ 1,360,735 762,453 11,127,886 772,757

Business type activities: Net pension liability 121,549 21,752 - 143,301 - Net OPEB liability 21,042 15,814 - 36,856 - Total 142,591$ 37,566 - 180,157 -

Revenue Bonds Payable

Details of the District’s June 30, 2016 statewide sales, services and use tax revenue bonded indebtedness are as follows:

YearEnding Interest InterestJune 30, Rate Principal Interest Rate Principal Interest Principal Interest Total

2017 2.55% 306,000$ 40,800 1.80% 460,000$ 41,490 766,000 82,290 848,2902018 2.55 312,000 32,997 1.80 480,000 33,210 792,000 66,207 858,2072019 2.55 318,000 25,041 1.80 500,000 24,390 818,000 49,431 867,4312020 2.55 330,000 16,932 1.80 500,000 15,390 830,000 32,322 862,3222021 2.55 334,000 8,517 1.80 480,000 6,480 814,000 14,997 828,997

Total 1,600,000$ 124,287 2,420,000$ 120,960 4,020,000 245,247 4,265,247

TotalBonds issued April 25, 2012 Bonds issued February 26, 2013

The District has pledged future statewide sales, services and use tax to repay the $2,500,000bonds issued in April 2012 and $3,810,000 bonds issued February 2013. The bonds were issued for the purpose of financing a portion of the costs of high school renovation and HVAC projects and for refinancing previously issued bonds. The bonds are payable solely from the proceeds of the statewide sales, services and use tax revenues received by the District and are payable through 2021. The bonds are not a general obligation of the District. However, the debt is subject to the constitutional debt limitation of the District. Annual principal and interest payments on the bonds are expected to require nearly 62% of the statewide sales, services and use tax revenues. The total principal and interest remaining to be paid on the notes is $4,265,247. For the current year, $756,000 in principal and $98,208 in interest was paid on the bonds and total statewide sales, services and use tax revenues were $1,370,694.

The resolution providing for the issuance of statewide sales, services and use tax revenue bonds includes the following provisions:

a) All proceeds from the statewide sales, services and use tax shall be placed in a Revenue Account.

b) Monies in the Revenue Account shall be disbursed to make deposits into a Sinking Account to pay the principal and interest requirements of the revenue bonds for the fiscal year.

c) Any monies remaining in the Revenue Account after the required transfer to the Sinking Account may be transferred to the Project Account to be used for any lawful purpose.

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Note 7. Pension Plan

Plan Description - IPERS membership is mandatory for employees of the District, except for those covered by another retirement system. Employees of the District are provided with pensions through a cost-sharing multiple employer defined benefit pension plan administered by Iowa Public Employees’ Retirement System (IPERS). IPERS issues a stand-alone financial report which is available to the public by mail at 7401 Register Drive P.O. Box 9117, Des Moines, Iowa 50306-9117 or at www.ipers.org.

IPERS benefits are established under Iowa Code chapter 97B and the administrative rules thereunder. Chapter 97B and the administrative rules are the official plan documents. The following brief description is provided for general information purposes only. Refer to the plan documents for more information.

Pension Benefits - A regular member may retire at normal retirement age and receive monthly benefits without an early-retirement reduction. Normal retirement age is age 65, anytime after reaching age 62 with 20 or more years of covered employment, or when the member’s years of service plus the member’s age at the last birthday equals or exceeds 88, whichever comes first. (These qualifications must be met on the member’s first month of entitlement to benefits.) Members cannot begin receiving retirement benefits before age 55. The formula used to calculate a Regular member’s monthly IPERS benefit includes:

A multiplier (based on years of service). The member’s highest five-year average salary. (For members with service before June 30, 2012, the highest three-year average salary as of that date will be used if it is greater than the highest five-year average salary.)

If a member retires before normal retirement age, the member’s monthly retirement benefit will be permanently reduced by an early-retirement reduction. The early retirement reduction is calculated differently for service earned before and after July 1, 2012. For service earned before July 1, 2012, the reduction is 0.25 percent for each month that the member receives benefits before the member’s earliest normal retirement age. For service earned starting July 1, 2012, the reduction is 0.50 percent for each month that the member receives benefits before age 65.

Generally, once a member selects a benefit option, a monthly benefit is calculated and remains the same for the rest of the member’s lifetime. However, to combat the effects of inflation, retirees who began receiving benefits prior to July 1990 receive a guaranteed dividend with their regular November benefit payments.

Disability and Death Benefits - A vested member who is awarded federal Social Security disability or Railroad Retirement disability benefits is eligible to claim IPERS benefits regardless of age. Disability benefits are not reduced for early retirement. If a member dies before retirement, the member’s beneficiary will receive a lifetime annuity or a lump-sum payment equal to the present actuarial value of the member’s accrued benefit or calculated with a set formula, whichever is greater. When a member dies after retirement, death benefits depend on the benefit option the member selected at retirement.

Contributions - Contribution rates are established by IPERS following the annual actuarial valuation, which applies IPERS’ Contribution Rate Funding Policy and Actuarial Amortization Method. State statute limits the amount rates can increase or decrease each year to 1 percentage point. IPERS Contribution Rate Funding Policy requires that the actuarial contribution rate be determined using the “entry age normal” actuarial cost method and the actuarial assumptions and methods approved by the IPERS Investment Board. The actuarial contribution rate covers normal cost plus the unfunded actuarial liability payment based on a 30-year amortization period. The payment to amortize the unfunded actuarial liability is determined as a level percentage of payroll, based on the Actuarial Amortization Method adopted by the Investment Board.

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In fiscal year 2016, pursuant to the required rate, Regular members contributed 5.95 percent of covered payroll and the District contributed 8.93 percent of covered payroll for a total rate of 14.88 percent.

The District’s contributions to IPERS for the year ended June 30, 2016 were $774,266.

Net Pension Liability, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions - At June 30, 2016, the District reported a liability of $6,401,670 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2015, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The District’s proportion of the net pension liability was based on the District’s share of contributions to the pension plan relative to the contributions of all IPERS participating employers. At June 30, 2015, the District’s collective proportion was 0.129576 percent, which was adecrease of 0.007247 from its proportion measured as of June 30, 2014.

For the year ended June 30, 2016, the District recognized pension expense of $517,060. At June 30, 2016, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Differences between expected and actual experience $ 96,721 $ -

Changes of assumptions 176,254 -

Net difference between projected and actual earnings on IPERS investments - 532,786

Changes in proportion and differences between District contributions and the District's proportionate share of contributions 101,968 229,108

District contributions subsequent to the measurement date 774,266 -

Total $ 1,149,209 $ 761,894

of ResourcesDeferred Outflows

of ResourcesDeferred Inflows

$774,266 reported as deferred outflows of resources related to pensions resulting from the 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 EndedJune 30,

2017 $ (200,622)2018 (200,622)2019 (200,622)2020 225,6442021 (10,729)

$ (386,951)

There were no non-employer contributing entities at IPERS.

Actuarial Assumptions - The total pension liability in the June 30, 2015 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:

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Rate of inflation 3.00 percent per annum(effective June 30, 2014)

Rates of salary increase 4.00 to 17.00 percent, average, including inflation. Rates(effective June 30, 2010) vary by membership group.

Long-term investment rate of return 7.50 percent, compounded annually, net of investment(effective June 30, 1996) expense, including inflation

Wage Growth 4.00 percent, per annum, based on 3.00 percent inflation(effective June 30, 1990) and 1.00 percent, real wage inflation

The actuarial assumptions used in the June 30, 2015 valuation were based on the results of actuarial experience studies with dates corresponding to those listed above.

Mortality rates were based on the RP-2000 Mortality Table for Males or Females, as appropriate, with adjustments for mortality improvements based on Scale AA.

The long-term expected rate of return on IPERS’ investments was determined using a building-block method in which best-estimate ranges of expected future real rates (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 target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Long-Term ExpectedAsset Class Asset Allocation Real Rate of Return

Core plus fixed income 28% 2.04Domestic equity 24 . 6.29International equity 16 . 6.75 .Private equity/debt 11 . 11.32 'Real estate 8 . 3.48Credit opportunities 5 . 3.63U.S. TIPS 5 . 1.91Other real assets 2 . 6.24Cash 1 . (0.71) Total 100% .

Discount Rate - The discount rate used to measure the total pension liability was 7.5 percent. The projection of cash flows used to determine the discount rate assumed that employee contributions will be made at the contractually required rate and that contributions from the District 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 active and inactive employees. Therefore, the long-term expected rate of return on IPERS’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 presents the District’s proportionate share of the net pension liability calculated using the discount rate of 7.5 percent, as well as what the District’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.5 percent) or 1-percentage-point higher (8.5 percent) than the current rate.

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1% Discount 1%Decrease Rate Increase(6.5%) (7.5%) (8.5%)

District's proportionate share of the net pension liability 11,208,172$ 6,401,670$ 2,344,637$

Pension Plan Fiduciary Net Position - Detailed information about the pension plan’s fiduciary net position is available in the separately issued IPERS financial report which is available on IPERS’ website at www.ipers.org.

Payables to IPERS - At June 30, 2016, the District reported payables to the defined benefit pension plan of $77,383 for legally required employer contributions and $51,560 for legally required employee contributions which had been withheld from employee wages but not yet remitted to IPERS.

Note 8. Other Postemployment Benefits (OPEB)

Plan Description - The District operates a single-employer health benefit plan which provides medical, prescription drug, and dental benefits for employees, retirees and their spouses. There are 161active and 12 retired members in the plan. Retired participants must be 55 or older at retirement.

The medical, prescription drug, and dental coverage is provided through a District self-fundedplan with Wellmark. Retirees under age 65 pay the same premium for the medical, prescription drug, and dental benefits as active employees, which results in an implicit subsidy and an OPEB liability. The District also previously offered an early retirement incentive to all eligible employees who have attained age 55 and have fifteen or more years of service of 50% of the employees’ current contracted salary paid in four equal installments to a AUL special trust, which is recorded as an explicit subsidy as part of theOPEB liability.

Funding Policy - The contribution requirements of plan members are established and may be amended by the District. The District currently finances the retiree benefit plan on a pay-as-you-go basis.

Annual OPEB Cost and Net OPEB Obligation - The District’s annual OPEB cost is calculated based on the annual required contribution (ARC) of the District, an amount actuarially determined in accordance with GASB Statement No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed 30 years.

The following table shows the components of the District’s annual OPEB cost for the year ended June 30, 2016, the amount actually contributed to the plan and changes in the District’s net OPEB obligation:

Annual required contribution 455,630$Interest on net OPEB obligation 11,587Adjustment to annual required contribution (33,741) Annual OPEB cost 433,476Contributions made (17,344) Increase in net OPEB obligation 416,132Net OPEB obligation beginning of year 463,484

Net OPEB obligation end of year 879,616$

For calculation of the net OPEB obligation, the actuary has set the transition day as July 1, 2008.The end of year net OPEB obligation was calculated by the actuary as the cumulative difference between the actuarially determined funding requirements and the actual contributions for the year ended June 30, 2016.

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For the year ended June 30, 2016 plan members contributed $17,344 to the plan.

The District’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan and the net OPEB obligation are summarized as follows:

Year Percentage of NetEnded Annual Annual OPEB OPEB

June 30, OPEB Cost Cost Contributed Obligation

2014 123,570$ 8.47 % 375,330$2015 399,499 77.93 463,4842016 433,176 4.00 879,616

Funded Status and Funding Progress - As of July 1, 2014, the most recent actuarial valuation date for the period July 1, 2015 through June 30, 2016, the actuarial accrued liability was $1,388,682 with no actuarial value of assets, resulting in an unfunded actuarial accrued liability (UAAL) of $1,388,682.The covered payroll (annual payroll of active employees covered by the plan) was $7,915,924, and the ratio of the UAAL to covered payroll was 17.54%. As of June 30, 2016, there were no trust fund assets.

Actuarial Methods and Assumptions - Actuarial valuations of an ongoing plan 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 the health care cost trend. Actuarially determined amounts 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 for the Retiree Health Plan presented as Required Supplementary Information in the section following the Notes to Financial Statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits.

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

As of the July 1, 2014 actuarial valuation date, the entry age actuarial cost method and the frozen entry age actuarial cost methods were used for the implicit and explicit portions respectively. The actuarial assumptions include a 2.50% discount rate based on the District’s funding policy and the projected annual medical trend rate is 6%.

Mortality rates are from the 94 Group Annuity Mortality Table, applied on a gender-specific basis. Annual retirement and termination probabilities were developed from information contained in the 2006 Society of Actuaries Study. The UAAL is being amortized as a level percentage of projected payroll expense on an open basis over 30 years.

Note 9. Risk Management

The District has a self-funded health and self-funded dental insurance plan. The District purchases commercial insurance to provide for aggregate stop-loss coverage for the excess of 120% of estimated claims for the plan year and specific stop-loss reinsurance coverage for the excess of $60,000 in insured claims for any one covered individual. Settled claims have not exceeded the coverage in any of the past three years.

Payments are made to the plan based on actuarial estimates of amounts needed to pay prior and current year claims and to establish a reserve for catastrophic losses. That balance was $3,878,302 at June 30, 2016. The incurred but not recorded and unpaid claims liability of $294,319 reported in the plan atJune 30, 2016 based on the requirements of GASB Statement Number 10, is set up as a liability.

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In addition, the District is exposed to various risks of loss related to torts; theft; damage to and destruction of assets; errors and omissions; injuries to employees; and natural disasters. These risks are covered by the purchase of commercial insurance. Settled claims from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years.

Note 10. Area Education Agency

The District is required by the Code of Iowa to budget for its share of special education support, media and educational services provided through the area education agency. The District’s actual amount for this purpose totaled $590,058 for the year ended June 30, 2016 and is recorded in the General Fund by making a memorandum adjusting entry to the cash basis financial statements.

Note 11. Budget Overexpenditure

Per the Code of Iowa, expenditures may not legally exceed budgeted appropriations at the functional area level. During the year ended June 30, 2016, expenditures exceeded the amounts budgeted in the non-instructional programs functional area.

Note 12. 28E Agreement, Statewide Sales, Services, and Use Tax Revenue

The District participates in a 28E sharing agreement with the Delwood and Andrew Community School Districts regarding statewide sales, services and use tax money as a part of the sharing agreements between these two Districts. During the year ended June 30, 2016, Delwood Community School District paid $57,579 and the Andrew Community School District paid $20,000 to the Maquoketa Community School District from each District’s statewide sales, services and use tax revenue received per provisions of the 28E sharing agreement. The agreement is supervised by a Facility Improvement Program Committee which includes Board members from each District.

Note 13. Detailed Reconciliation of Governmental Fund Balances to Net Position

Reconciliation of certain governmental fund balances to net position is detailed as follows:

Net Investment Unassigned/in Capital Assets Unrestricted

Fund Balance (Exhibit C) -$ 2,861,199Capital assets, net of accumulated depreciation 14,994,544 -Revenue Bond capitalized indebtedness (4,020,000) -Internal service fund - 3,878,302Compensated absences - (6,757)Net OPEB liability - (842,760)Net pension liability - (6,258,369)Pension related deferred outflows of resources - 1,124,623Pension related deferred inflows of resources - (744,697)Income surtax - 598,689Net Position (Exhibit A) 10,974,544$ 610,230

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REQUIRED SUPPLEMENTARY INFORMATION

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MAQUOKETA COMMUNITY SCHOOL DISTRICTBUDGETARY COMPARISON SCHEDULE OF REVENUES, EXPENDITURES/EXPENSES

AND CHANGES IN BALANCES -BUDGET AND ACTUAL - ALL GOVERNMENTAL FUNDS

AND PROPRIETARY FUNDREQUIRED SUPPLEMENTARY INFORMATION


Governmental Proprietary Final toFunds Fund Total ActualActual Actual Actual Original Final Variance

Revenues: Local sources 7,656,150$ 233,577 7,889,727 8,053,256 8,053,256 (163,529) Intermediate sources 3,750 - 3,750 9,000 9,000 (5,250) State sources 10,377,522 6,662 10,384,184 10,261,043 10,261,043 123,141 Federal sources 702,682 517,567 1,220,249 1,076,110 1,076,110 144,139 Total revenues 18,740,104 757,806 19,497,910 19,399,409 19,399,409 98,501

Expenditures/Expenses: Instruction 12,052,407 - 12,052,407 12,454,713 12,454,713 402,306 Support services 4,599,631 17,696 4,617,327 4,869,470 4,869,470 252,143 Non-instructional programs - 729,425 729,425 723,952 723,952 (5,473) Other expenditures 1,960,944 - 1,960,944 2,021,048 2,021,048 60,104 Total expenditures/expenses 18,612,982 747,121 19,360,103 20,069,183 20,069,183 709,080

Excess(Deficiency)of revenues over(under)expenditures/expenses 127,122 10,685 137,807 (669,774) (669,774) 807,581

Other financing sources(uses), net 3,352 14,413 17,765 4,000 4,000 13,765

Excess(Deficiency)of revenues and other financing sources over(under) expenditures/expenses 130,474 25,098 155,572 (665,774) (665,774) 821,346

Balances beginning of year 6,973,215 (31,003) 6,942,212 6,021,404 6,021,404 920,808

Balances end of year 7,103,689$ (5,905) 7,097,784 5,355,630 5,355,630 1,742,154

Budgeted Amounts

SEE ACCOMPANYING INDEPENDENT AUDITOR’S REPORT.

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MAQUOKETA COMMUNITY SCHOOL DISTRICTNOTES TO REQUIRED SUPPLEMENTARY INFORMATION - BUDGETARY REPORTING


This budgetary comparison is presented as Required Supplementary Information in accordance with Governmental Accounting Standards Board Statement No. 41 for governments with significant budgetary perspective differences resulting from not being able to present budgetary comparison for the General Fund and each major Special Revenue Fund.

In accordance with the Code of Iowa, the Board of Education annually adopts a budget following required public notice and hearing for all funds except Private Purpose Trust and Agency Funds. The budget may be amended during the year utilizing similar statutorily prescribed procedures. The District’s budget is prepared on the GAAP basis.

Formal and legal budgetary control for the certified budget is based upon four major classes of expenditures known as functions not by fund. These four functions are instruction, support services, non-instructional programs and other expenditures. Although the budget document presents function expenditures or expenses by fund, the legal level of control is at the aggregated function level, not by fund. The Code of Iowa also provides District expenditures in the General Fund may not exceed the amount authorized by the school finance formula.

During the year ended June 30, 2016, expenditures in the non-instructional programs functional area exceeded the amount budgeted.

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MAQUOKETA COMMUNITY SCHOOL DISTRICTSCHEDULE OF FUNDING PROGRESS FOR THE RETIREE HEALTH PLAN


Actuarial UAAL as a Actuarial Accrued Unfunded Percentage

Year Actuarial Liability AAL Funded Covered of CoveredEnded Valuation Assets (AAL) (UAAL) Ratio Payroll Payroll

June 30, Date (a) (b) (b-a) (a/b) ( c ) ((b-a)/c)

2009 July 1, 2008 -$ 1,043,000$ 1,043,000$ 0.00% 7,192,573$ 14.50%2010 July 1, 2008 - 1,043,000 1,043,000 0.00 8,448,713 12.35 2011 July 1, 2008 - 1,043,000 1,043,000 0.00 7,909,596 13.19 2012 July 1, 2011 - 909,900 909,900 0.00 7,956,435 11.44 2013 July 1, 2011 - 905,447 905,447 0.00 7,824,697 11.57 2014 July 1, 2011 - 859,355 859,355 0.00 7,677,427 11.19 2015 July 1, 2014 - 1,439,371 1,439,371 0.00 7,962,737 18.08 2016 July 1, 2014 - 1,388,682 1,388,682 0.00 7,915,924 17.54

Value of

See Note 8 in the accompanying Notes to Financial Statements for the plan description, funding policy, annual OPEB cost and net OPEB obligation, funded status and funding progress.

SEE ACCOMPANYING INDEPENDENT AUDITOR'S REPORT.

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MAQUOKETA COMMUNITY SCHOOL DISTRICTSCHEDULE OF THE DISTRICT’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY

IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEMFOR THE LAST TWO YEARS*


2016 2015

District's proportion of the net pension liability 0.129576% 0.136823%

District's proportionate share of the net pension liability $ 6,401,670 5,426,258

District's covered-employee payroll $ 8,875,845 8,953,191

District's proportionate share of the net pension liability as a percentage of its covered-employee payroll 72.12% 60.61%

IPERS' net position as a percentage of the total pension liability 85.19% 87.61%

* In accordance with GASB Statement No. 68, the amount presented for each fiscalyear were determined as of June 30 of the preceding year.

Note: GASB Statement No. 68 requires ten years of information to be presentedin this table. However, until a full 10-year trend is compiled the District willpresent information for those years for which information is available.


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MAQUOKETA COMMUNITY SCHOOL DISTRICTSCHEDULE OF DISTRICT CONTRIBUTIONS

IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEMFOR THE LAST TEN YEARS


2016 2015 2014 2013 2012 2011 2010 2009 2008 2007

Statutorily required contribution $ 774,266 792,613 799,520 735,556 721,059 619,169 620,127 593,595 510,301 476,697

Contributions in relation to the statutorily required contribution (774,266) (792,613) (799,520) (735,556) (721,059) (619,169) (620,127) (593,595) (510,301) (476,697)

Contribution deficiency (excess) $ - - - - - - - - - -

District's covered-employee payroll $ 8,670,398 8,875,845 8,953,191 8,483,922 8,935,056 8,908,906 8,922,691 9,347,953 8,434,727 8,290,383

Contributions as a percentage of covered-employee payroll 8.93% 8.93% 8.93% 8.67% 8.07% 6.95% 6.95% 6.35% 6.05% 5.75%


49

MAQUOKETA COMMUNITY SCHOOL DISTRICTNOTES TO REQUIRED SUPPLEMENTARY INFORMATION - PENSION LIABILITY


Changes of benefit terms:

Legislation enacted in 2010 modified benefit terms for Regular members. The definition of final average salary changed from the highest three to the highest five years of covered wages. The vesting requirement changed from four years of service to seven years. The early retirement reduction increased from 3 percent per year measured from the member’s first unreduced retirement age to a 6 percent reduction for each year of retirement before age 65.

Legislative action in 2008, transferred four groups – emergency medical service providers, county jailers, county attorney investigators, and National Guard installation security officers – from Regular membership to the protection occupation group for future service only.

Changes of assumptions:

The 2014 valuation implemented the following refinements as a result of a quadrennial experience study:

Decreased the inflation assumption from 3.25 percent to 3.00 percent Decreased the assumed rate of interest on member accounts from 4.00 percent to 3.75 percent

per year.Adjusted male mortality rates for retirees in the Regular membership group. Moved from an open 30 year amortization period to a closed 30 year amortization period for

the UAL beginning June 30, 2014. Each year thereafter, changes in the UAL from plan experience will be amortized on a separate closed 20 year period.

The 2010 valuation implemented the following refinements as a result of a quadrennial experience study:

Adjusted retiree mortality assumptions. Modified retirement rates to reflect fewer retirements. Lowered disability rates at most ages. Lowered employment termination rates Generally increased the probability of terminating members receiving a deferred retirement

benefit. Modified salary increase assumptions based on various service duration.

The 2007 valuation adjusted the application of the entry age normal cost method to better match projected contributions to the projected salary stream in the future years. It also included the one-year lag between the valuation date and the effective date of the annual actuarial contribution rate in the calculation of the UAL amortization payments.

50

MAQUOKETA COMMUNITY SCHOOL DISTRICT

51

SUPPLEMENTARY INFORMATION

52

Schedule 1

MAQUOKETA COMMUNITY SCHOOL DISTRICTCOMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDSJUNE 30, 2016

Student Support DebtActivity Trust Total Service Total

Assets Cash and pooled investments 175,436$ 123,695 299,131 74,363 373,494 Receivables: Interest 118 - 118 - 118 Accounts 199 - 199 - 199Total assets 175,753$ 123,695 299,448 74,363 373,811

Liabilities, deferred inflows of resources and fund balances Liabilities: Accounts payable 11,960$ - 11,960 - 11,960 Salaries and benefits payable 2,438 - 2,438 - 2,438 Total liabilities 14,398 - 14,398 - 14,398

Deferred inflows of resources - - - - -

Fund balances: Restricted for: Debt service - - - 74,363 74,363 Student activities 161,355 - 161,355 - 161,355 Support trust - 123,695 123,695 - 123,695 Total fund balances 161,355 123,695 285,050 74,363 359,413Total liabilities, deferred inflows of resources and fund balances 175,753$ 123,695 299,448 74,363 373,811

Special Revenue


53

Schedule 2

MAQUOKETA COMMUNITY SCHOOL DISTRICTCOMBINING SCHEDULE OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCESNONMAJOR GOVERNMENTAL FUNDS


Student Support DebtActivity Trust Total Service Total

Revenues: Local sources: Other 463,937$ 298 464,235 152 464,387

Expenditures: Current: Instruction: Other 452,573 3,565 456,138 - 456,138

Support services: Administration 6,164 - 6,164 - 6,164 Operation and maintenance of plant 855 - 855 - 855 Transportation 25,485 - 25,485 - 25,485

32,504 - 32,504 - 32,504

Long-term debt: Principal - - - 756,000 756,000 Interest and fiscal charges - - - 99,118 99,118

- - - 855,118 855,118Total expenditures 485,077 3,565 488,642 855,118 1,343,760

Deficiency of revenues under expenditures (21,140) (3,267) (24,407) (854,966) (879,373)

Other financing sources: Transfer in - - - 854,460 854,460

Change in fund balances (21,140) (3,267) (24,407) (506) (24,913)

Fund balances beginning of year 182,495 126,962 309,457 74,869 384,326

Fund balances end of year 161,355$ 123,695 285,050 74,363 359,413

Special Revenue


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Schedule 3

MAQUOKETA COMMUNITY SCHOOL DISTRICTCOMBINING BALANCE SHEET

CAPITAL PROJECTS FUND ACCOUNTSJUNE 30, 2016

Statewide PhysicalSales, Plant and

Services Equipmentand Use Tax Levy Total

Assets Cash and pooled investments 1,867,680$ 396,190 2,263,870 Receivables: Property tax: Delinquent - 4,986 4,986 Succeeding year - 399,615 399,615 Interest 1,140 111 1,251 Due from other governments 212,296 - 212,296Total assets 2,081,116$ 800,902 2,882,018

Liabilities, deferred inflows of resources and fund balances Liabilities: Accounts payable 9,600$ 38,892 48,492

Deferred inflows of resources: Unavailable revenues: Succeeding year property tax - 399,615 399,615

Fund balances: Restricted for: School infrastructure 2,071,516 - 2,071,516 Physical plant and equipment - 362,395 362,395 Total fund balances 2,071,516 362,395 2,433,911Total liabilities, deferred inflows of resources and fund balances 2,081,116$ 800,902 2,882,018

Capital Projects


55

Schedule 4

MAQUOKETA COMMUNITY SCHOOL DISTRICTCOMBINING SCHEDULE OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCESCAPITAL PROJECTS FUND ACCOUNTS


Statewide PhysicalSales, Plant and

Services Equipmentand Use Tax Levy Total

Revenues: Local sources: Local tax -$ 394,663 394,663 Other 3,844 2,936 6,780 State sources 1,370,694 6,521 1,377,215Total revenues 1,374,538 404,120 1,778,658

Expenditures: Current: Instruction: Regular 232,055 - 232,055 Support services: Operation and maintenance of plant - 16,846 16,846 Transportation - 136,125 136,125 Capital outlay 123,970 391,798 515,768Total expenditures 356,025 544,769 900,794

Excess(Deficiency)of revenues over(under)expenditures 1,018,513 (140,649) 877,864

Other financing uses: Transfer out (854,460) - (854,460)

Change in fund balances 164,053 (140,649) 23,404

Fund balances beginning of year 1,907,463 503,044 2,410,507

Fund balances end of year 2,071,516$ 362,395 2,433,911

Capital Projects


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MAQUOKETA COMMUNITY SCHOOL DISTRICTSCHEDULE OF CHANGES IN SPECIAL REVENUE FUND, STUDENT ACTIVITY ACCOUNTS


Balance BalanceBeginning Expendi- Intrafund End

Account of Year Revenues tures Transfers of Year

Weight room 2,472$ 2,562 5,625 591 -Interest - 755 - (755) -HS activity tickets 5,477 15,930 30 (20,014) 1,363Activities control 2,705 - 50 (2,013) 642HS speech - - 2,249 2,249 -Speech fundraiser 5,032 4,758 8,755 3,200 4,235HS vocal music - 13,039 11,392 - 1,647Harm helpers 3,268 5,818 3,134 - 5,952HS band - 1,676 2,561 885 -HS band tour - 846 374 (220) 252Athletic control 9,158 18,127 16,180 (316) 10,789Athletic pass - 1,470 199 (1,271) -Athletic awards 587 - 913 326 -Coed cross country - - 1,400 1,400 -Cross country fundraiser 38 - - - 38Tennis fundraiser 668 7,006 7,551 982 1,105Bowling - 304 3,975 3,671 -Bowling fundraiser 580 1,495 2,172 97 -HS cheerleaders - - 1,054 1,054 -Dance squad 450 889 2,095 756 -Cheerleaders fundraiser 1,002 7,064 7,008 - 1,058Dance squad fundraiser 421 4,415 3,885 - 951HS boys basketball - 15,148 9,814 (5,334) -Boys basketball fundraiser 4,316 18,546 18,310 - 4,552HS football - 18,189 11,592 (6,597) -Football fundraiser 10,337 24,822 19,721 - 15,438HS boys soccer 360 2,604 5,044 2,080 -Boys soccer fundraiser 411 - 113 - 298HS baseball - 1,366 9,942 8,576 -Baseball fundraiser 11,239 7,240 9,633 800 9,646HS boys track 50 1,575 2,830 1,205 -Track fundraiser 885 - 264 200 821Boys tennis - - 296 296 -HS boys golf - 158 2,261 2,103 -Boys golf fundraiser 1,221 1,197 1,926 - 492HS wrestling - 3,500 4,712 1,212 -Wrestling fundraiser 3,356 5,957 6,172 - 3,141HS girls basketball - 9,181 8,556 (625) -Girls basketball fundraiser 2,818 5,765 6,647 - 1,936HS volleyball - 5,525 6,035 510 -Volleyball fundraiser 3,257 5,514 4,634 - 4,137HS girls soccer - 2,265 4,135 1,870 -


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Schedule 5

Balance BalanceBeginning Expendi- Intrafund End

Account of Year Revenues tures Transfers of Year

HS girls soccer fundraiser 1,616 1,028 1,728 - 916HS softball - 4,400 5,831 1,431 -Softball fundraiser 4,513 130 4,089 400 954HS girls track - 1,645 3,795 2,150 -Girls track fundraiser 183 21,656 21,833 200 206Girls tennis - 32 307 275 -HS girls golf - 258 1,682 1,424 -Girls golf fundraiser 159 2,610 2,373 - 396Club hope 26,066 78,221 102,498 3,554 5,343HS yearbook 3,553 4,045 2,584 16 5,030Diversity club 1,436 - - 5 1,441HS winter concessions 1,364 42,271 24,687 (13,476) 5,472HS class of 2016 890 - - (890) -HS class of 2017 715 5,927 6,102 1,205 1,745HS class of 2018 1,256 69 505 3 823HS class of 2019 3,810 - - 13 3,823HS post grads 5,016 - - 910 5,926HS BPA 2,536 1,119 4,398 2,005 1,262HOSA 16,294 9,098 8,610 860 17,642FCCLA 597 396 344 2 651FFA 2,387 36,537 40,862 1,938 -National honor society 369 115 1,396 912 -Student senate 1,623 2,939 3,328 6 1,240Spanish club 8,591 - 45 29 8,575Maquoketan 240 - - 1 241HS SADD 5,046 3,520 4,415 14 4,165MS chorus 515 75 541 - 49MS band 1,129 6,949 5,453 11 2,636MS boys athletics 8,755 11,020 8,662 36 11,149MS mat refurbishing 2,537 - - 8 2,545MS girls athletics 7,465 6,567 6,561 27 7,498MS awards 1,763 3,408 4,458 3 716MS student council 1,736 5,125 4,751 9 2,119MS concessions 119 71 - 1 191Elementary chorus 108 - - - 108 Total 182,495$ 463,937 485,077 - 161,355

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Schedule 6

MAQUOKETA COMMUNITY SCHOOL DISTRICTSCHEDULE OF CHANGES IN SPECIAL REVENUE FUND, SUPPORT TRUST ACCOUNTS


Balance BalanceBeginning Expendi- End

Account of Year Revenues tures of Year

Stoddard Donation 105,388$ 48 3,565 101,871Jan Donation 13,591 - - 13,591Paver Project 3,420 250 - 3,670Jack Marlowe Project 4,563 - - 4,563 Total 126,962$ 298 3,565 123,695

SEE ACCOMPANYING INDEPENDENT AUDITOR’S REPORT

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Schedule 7

MAQUOKETA COMMUNITY SCHOOL DISTRICTSCHEDULE OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUND, PRIVATE PURPOSE TRUSTSCHOLARSHIP ACCOUNTS


Balance BalanceBeginning End of

of Year Revenues Expenditures Year

Wendell scholarship 130,647 758 500 130,905Joiner scholarship 4,028 - 1,000 3,028Schuman scholarship 10,543 63 - 10,606Other scholarship (300) 500 700 (500)Bothwell scholarship 2,905 600 - 3,505Marcucci scholarship 45,640 266 2,000 43,906Greene scholarship 2,292 4 - 2,296Wolf scholarship 188 200 200 188Hute scholarship 4,198 513 500 4,211Shimanek scholarship 131,107 772 800 131,079Dwain scholarship 500 - 250 250 Total 331,748$ 3,676 5,950 329,474


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Schedule 8

MAQUOKETA COMMUNITY SCHOOL DISTRICTSCHEDULE OF CHANGES IN FIDUCIARY ASSETS AND LIABILITIES -

AGENCY FUNDYEAR ENDED JUNE 30, 2016

Balance BalanceBeginning End

of Year Additions Deletions of YearAssets Cash and pooled investments 18,685$ 447,280 339,157 126,808 Due from other governments - 238,948 - 238,948Total assets 18,685$ 686,228 339,157 365,756

Liabilities Accounts payable -$ 335,029 - 335,029 Due to other groups 18,685 351,199 339,157 30,727Total liabilities 18,685$ 686,228 339,157 365,756


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Schedule 9

MAQUOKETA COMMUNITY SCHOOL DISTRICTSCHEDULE OF REVENUES BY SOURCE AND EXPENDITURES BY FUNCTION

ALL GOVERNMENTAL FUNDSFOR THE LAST TEN YEARS

2016 2015 2014 2013 2012 2011 2010 2009 2008 2007Revenues: Local sources: Local tax 5,664,886$ 5,673,246 5,373,049 5,843,641 5,842,743 5,586,873 5,561,028 5,630,705 5,540,702 5,677,215 Tuition 1,261,969 1,725,307 1,732,446 1,800,579 1,595,271 1,536,714 1,519,869 1,471,389 1,382,562 1,417,048 Other 729,295 896,751 749,357 753,058 771,680 882,570 927,688 875,159 1,153,884 882,531 Intermediate sources 3,750 7,942 10,425 5,993 3,945 8,888 - - - 165 State sources 10,377,522 10,218,087 10,434,528 9,361,577 9,431,099 9,525,342 7,829,985 8,718,009 8,759,891 8,015,028 Federal sources 702,682 689,134 646,251 549,921 940,067 1,443,571 1,913,682 961,826 512,234 555,941

Total 18,740,104$ 19,210,467 18,946,056 18,314,769 18,584,805 18,983,958 17,752,252 17,657,088 17,349,273 16,547,928

Expenditures: Instruction: Regular 6,595,971$ 6,495,799 6,078,347 6,432,237 6,382,639 6,145,416 6,247,444 5,763,001 5,494,974 5,313,578 Special 2,958,606 3,202,310 3,050,978 3,166,801 3,053,502 3,238,042 3,140,524 3,252,054 3,118,967 2,868,397 Other 2,497,830 2,287,834 2,475,336 2,472,005 2,453,580 2,525,186 2,538,482 2,060,548 1,966,120 1,992,986 Support services: Student 481,094 499,223 524,396 490,347 564,543 794,653 787,424 765,681 494,118 478,759 Instructional staff 469,727 484,693 563,944 472,851 433,112 409,756 459,228 585,951 501,442 472,364 Administration 1,738,527 1,600,595 1,505,857 1,454,273 1,449,187 1,408,476 1,527,286 1,539,072 1,369,717 1,414,106 Operation and maintenance of plant 1,255,419 1,336,627 1,322,255 1,248,967 1,252,879 1,355,051 1,281,385 1,238,015 1,161,128 1,080,629 Transportation 654,864 662,238 668,861 543,782 750,136 571,108 726,336 616,934 585,469 623,958 Non-instructional programs - 289 336 777 2,438 12,907 4,115 12,544 12,688 12,698 Capital outlay 515,768 511,146 809,317 1,490,217 1,466,594 463,282 354,726 476,721 5,120,874 1,593,675 Long-term debt: Principal 756,000 747,000 705,000 502,000 630,000 300,000 290,000 500,000 295,000 815,000 Interest and fiscal charges 99,118 114,717 152,891 260,238 303,350 216,400 228,200 244,153 135,612 135,957 Other expenditures: AEA flow-through 590,058 586,294 583,470 565,757 565,100 627,756 615,579 559,978 539,094 504,377

Total 18,612,982$ 18,528,765 18,440,988 19,100,252 19,307,060 18,068,033 18,200,729 17,614,652 20,795,203 17,306,484

Years Ended June 30,Modified Accrual Basis


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Schedule 10

MAQUOKETA COMMUNITY SCHOOL DISTRICTSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


CFDA GRANT PROGRAMGRANTOR/PROGRAM NUMBER NUMBER EXPENDITURES

INDIRECT:U.S. DEPARTMENT OF AGRICULTURE:IOWA DEPARTMENT OF EDUCATION:CHILD NUTRITION CLUSTER:SCHOOL BREAKFAST PROGRAM 10.553 FY 16 110,899$NATIONAL SCHOOL LUNCH PROGRAM 10.555 FY 16 406,668 *

517,567U.S. DEPARTMENT OF EDUCATION:IOWA DEPARTMENT OF EDUCATION:TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 84.010 FY 15 1,000TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 84.010 FY 16 366,116

367,116

CAREER AND TECHNICAL EDUCATION - BASIC GRANTS TO STATES 84.048 FY 16 15,016

RURAL EDUCATION 84.358 FY 15 26,308RURAL EDUCATION 84.358 FY 16 7,518

33,826

IMPROVING TEACHER QUALITY STATE GRANTS 84.367 FY 16 71,316

GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES 84.369 FY 16 5,564

MISSISSIPPI BEND AREA EDUCATION AGENCY:SPECIAL EDUCATION - GRANTS TO STATES 84.027 FY 16 69,053

ENGLISH LANGUAGE ACQUISITON STATE GRANTS 84.365 FY 16 580

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES:IOWA DEPARTMENT OF EDUCATION:COOPERATIVE AGREEMENTS TO SUPPORT COMPREHENSIVE SCHOOL HEALTHPROGRAMS TO PREVENT THE SPREAD OF HIV AND OTHER IMPORTANTHEALTH PROBLEMS 93.938 FY 16 223

IOWA DEPARTMENT OF HEALTH AND HUMAN SERVICES:HOSPITAL PREPAREDNESS PROGRAM(HPP) AND PUBLIC HEALTH EMERGENCY PREPAREDNESS(PHEP) ALIGNED COOPERATIVE AGREEMENTS 93.074 FY 16 3,750

1,084,011$* Includes $49,578 of non-cash awards.

Basis of Presentation - The Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the MaquoketaCommunity School District under programs of the federal government for the year ended June 30, 2016. The information on this schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only selected portion of the operations of the Maquoketa Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of the Maquoketa Community School District.

Summary of Significant Accounting Policies - Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Maquoketa Community School District did not elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.


63



Telephone (641) 792-1910

Independent Auditor's Report on Internal Control over Financial Reporting and onCompliance and Other Matters Based on an Audit of Financial Statements Performed in

Accordance with Government Auditing Standards


We have audited in accordance with U.S. generally accepted auditing standard and the standards applicable to financial audits contained in Governmental Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business typeactivities, each major fund and the aggregate remaining fund information of Maquoketa Community School District as of and for the year ended June 30, 2016, and the related Notes to Financial Statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated January 20, 2017.

Internal Control Over Financial Reporting

In planning and performing out audit, we considered Maquoketa Community School District’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Maquoketa Community School district’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of Maquoketa Community School District’s internal control over financial reporting.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying Schedule of Findings and Questioned Costs, we identified deficiencies in internal control we consider to be a significant deficiency.

A deficiency in internal control exists when the design or operation of the 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 a material misstatement of the District’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. We consider the deficiency in internal control described in Part II of the accompanying Schedule of Findings and Questioned Costs as item II-A-16 to be a significant deficiency.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Maquoketa Community School District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, non-compliance 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 non-


64

compliance or other matters that are required to be reported under Government Auditing Standards.However, we noted certain immaterial instances of non-compliance or other matters that are described in Part IV of the accompanying Schedule of Findings and Questioned Costs.

Comments involving statutory and other legal matters about the District’s operations for the year ended June 30, 2016 are based exclusively on knowledge obtained from procedures performed during our audit of the financial statements of the District. Since our audit was based on tests and samples, not all transactions that might have had an impact on the comments were necessarily audited. The comments involving statutory and other legal matters are not intended to constitute legal interpretations of those statutes.

Maquoketa Community School District’s Responses to Findings

Maquoketa Community School District’s responses to findings identified in our audit are described in the accompanying Schedule of Findings and Questioned Costs. While we have expressed our conclusions on the District’s responses, we did not audit Maquoketa Community School District’s responses and, accordingly, we express no opinion on them.

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 result of that testing, and not to provide an opinion on the effectiveness of the District’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 District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

We would like to acknowledge the many courtesies and assistance extended to us by personnel of Maquoketa Community School District during the course of our audit. Should you have any questions concerning any of the above matters, we shall be pleased to discuss them with you at your convenience.


65



Telephone (641) 792-1910

Independent Auditor's Report on Compliancefor Each Major Federal Program and on Internal Control over Compliance

Required by the Uniform Guidance


Report on Compliance for Each Major Federal Program

We have audited Maquoketa Community School District compliance with the types of compliance requirements described in U.S. Office of Management and Budget (OMB) Compliance Supplement that could have a direct and material effect on each of Maquoketa Community School District’s major federal programs for the year ended June 30, 2016. Maquoketa Community School District’s major federal programs are identified in Part I of the accompanying Schedule of Findings and Questioned Costs.

Management’s Responsibility

Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.

Auditor’s Responsibility

Our responsibility is to express an opinion on compliance for each of Maquoketa Community 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 U.S. generally accepted auditing standards, 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. Cost of Federal Regulations, 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 non-compliance 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 Maquoketa Community School District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe our audit provides a reasonable basis for our opinion on compliance for each of the major federal programs. However, our audit does not provide a legal determination of MaquoketaCommunity School District’s compliance.

Opinion on Each Major Federal Program

In our opinion, Maquoketa Community School District complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect to each of its major federal programs for the year ended June 30, 2016.


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Report on Internal Control Over Compliance

The management of Maquoketa Community 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, we considered Maquoketa Community School District’s internal control over compliance with requirements that could have a direct and material effect on a major federal program to determine the auditing procedures 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 Maquoketa Community 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 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 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 ininternal 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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MAQUOKETA COMMUNITY SCHOOL DISTRICTSCHEDULE OF FINDINGS AND QUESTIONED COSTS


Part I: Summary of the Independent Auditor’s Results:

(a) Unmodified opinions were issued on the financial statements.

(b) A significant deficiency in internal control over financial reporting was disclosed by the audit of thefinancial statements.

(c) The audit did not disclose any non-compliance which is material to the financial statements.

(d) No material weaknesses in internal control over the major programs were disclosed by the audit of the financial statements.

(e) An unmodified opinion was issued on compliance with requirements applicable to each major program.

(f) The audit did not disclose any audit findings which were required to be reported in accordance with the Uniform Guidance, Section 200.515.

(g) Major program was as follows:

CFDA Number 84.010 - Title I - Grants to Local Educational Agencies

(h) The dollar threshold used to distinguish between Type A and Type B programs was $750,000.

(i) Maquoketa Community School District did qualify as a low-risk auditee.

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Part II: Findings Related to the Financial Statements:

INSTANCES OF NON-COMPLIANCE:

No matters were noted.

INTERNAL CONTROL DEFICIENCIES:

II-A-16 Inventory - We noted the District recorded the value of commodity food inventory on hand as of June 30, 2016, in the School Nutrition Fund. However, we noted during our audit that the District did not record food inventory amounts for any of the purchased food (non-commodity) inventory on hand at June 30, 2016 as inventory on the School Nutrition Fund Statement of Net Position. This resulted in an understatement on the fiscal year 2016 Certified Annual Report and is considered a significant deficiency in values reported. The ending food inventory amount was corrected with the assistance of the auditors and is reflected in the financial statement amounts included in this report.

Recommendation - The District should review their procedures regarding the year end food inventory count to ensure all food inventory on hand at the end of the fiscal year, both commodity and purchased food, is properly valued, reflected, and recorded on the District’s financial statements prior to certification of the District’s certified annual report.

Response – The District has review their procedures which will ensure proper recording of both commodity and purchased food inventory in the future.

Conclusion - Response accepted.

OTHER MATTERS:

II-B-16 Board Policies - During our audit we noted instances of board policies which appeared to out of date. All board policies should be reviewed at least every five years, with the dates of review and approval being documented in the District’s minutes and on the face of eachpolicy.

Recommendation - The District should review the board policy book and update all policies that have not been updated within the past five years. The District should take steps to ensure that board policies are reviewed in a timelier manner.

Response - The District has implemented a policy review schedule to ensure board polices are reviewed in a timely manner.


Part III: Findings and Questioned Costs For Federal Awards:

INSTANCES OF NON-COMPLIANCE:

No matters were noted.

INTERNAL CONTROL DEFICIENCIES:

No material weaknesses in internal control over the major programs were noted.

69



Part IV: Other Findings Related to Required Statutory Reporting:

IV-A-16 Certified Budget - District expenditures for the year ended June 30, 2016 exceeded the certified budget amount in the non-instructional programs functional area. The budget was exceeded due to the GASB 68 pension expense adjustments which were required at year end without sufficient time to amend the budget.

Recommendation - The certified budget should have been amended in accordance with Chapter 24.9 of the Code of Iowa before expenditures were allowed to exceed the budget.

Response - The District will continue to monitor is annual budget and amend the budget as needed to comply with Chapter 24.9 of the Code of Iowa.


IV-B-16 Questionable Disbursements - No expenditures we believe may not meet the requirements of public purpose as defined in an Attorney General’s opinion dated April 25, 1979.

IV-C-16 Travel Expense - No expenditures of District money for travel expenses of spouses of District officials or employees were noted. No travel advances to District officials or employees were noted.

IV-D-16 Business Transactions - Business transactions between the District and District officials or employees are detailed as follows:

Name, Title and TransactionBusiness Connection Description Amount

Barb Bowman, Teacher Spouse owns Bowman Oil Company Fuel 61,541$

Joanie Bowman, Teacher Spouse owns Bowman's Body Shop & Wreckage Service Repairs 4,406

Sue Mayberry, Teacher Spouse owns Mayberry Home Appliance Center Equipment 800

Tara Michel, Teacher Mother-in-law provided catering Catering 267

Louie Clasen, Coach Purchased Owns Timber Lanes Services 3,105

James Manderscheid, Substitute bus driver Provides lock and key work Services 799

In accordance with an Attorney General’s opinion dated November 9, 1976, the above transactions with employees’ spouses and mother-in-law do not appear to be conflicts ofinterest.

In accordance with an Attorney General’s opinion dated July 2, 1990, the transactionswith District employees do not appear to be conflicts of interest.

70

IV-E-16 Bond Coverage - Surety bond coverage of District officials and employees is in accordance with statutory provisions. The amount of coverage should be reviewed annually to insure that the coverage is adequate for current operations.

IV-F-16 Board Minutes - We noted no transactions requiring Board approval which have not been approved by the Board.

IV-G-16 Certified Enrollment - We noted variances in the basic enrollment data certified to the Department of Education. The number certified to the Iowa Department of Education was understated by 0.78 students for the Fall 2015 count date.

Recommendation - The Iowa Department of Education and the Iowa Department of Management should be contacted to resolve this matter.

Response - The District’s auditors will contact the Iowa Department of Education and the Iowa Department of Management on our behalf to resolve this matter.


IV-H-16 Supplementary Weighting - We noted variances regarding the supplementary weighting certified to the Iowa Department of Education. The number certified to the Iowa Department of Education was overstated by 2.552 for the 2015-2016 count.

Recommendation - The Iowa Department of Education and the Iowa Department of Management should be contacted to resolve this matter.

Response - The District’s auditors will contact the Iowa Department of Education and the Iowa Department of Management on our behalf to resolve this matter.

Conclusion - Response Accepted.

IV-I-16 Deposits and Investments - We noted no instances of non-compliance with the deposit and investment provisions of Chapter 12B and Chapter 12C of the Code of Iowa and the District's investment policy.

IV-J-16 Certified Annual Report - The Certified Annual Report was filed with the Department of Education timely, and we noted no significant deficiencies in the amounts reported.

IV-K-16 Categorical Funding - No instances were noted of categorical funding used to supplant rather than supplement other funds.

IV-L-16 Statewide Sales, Services and Use Tax - No instances of non-compliance with the use of the statewide sales, services and use tax revenue provisions of Chapter 423F.3 of the Code of Iowa were noted.

Pursuant to Chapter 423F.5 of the Code of Iowa, the annual audit is required to include certain reporting elements related to the statewide sales, services and use tax revenue. Districts are required to include these reporting elements in the Certified Annual Report (CAR) submitted to the Iowa Department of Education. For the year ended June 30, 2016,the District reported the following information regarding the statewide sales, services and use tax revenue in the District’s CAR:

71

Beginning Balance 1,907,463$

Revenues/transfers in: Sales tax revenues 1,370,694$ Other local revenues 3,844 1,374,538

3,282,001Expenditures/transfers out: Equipment 223,798 Other 132,227 Transfers to other funds: Debt service fund 854,460 1,210,485

Ending balance 2,071,516$

For the year ended June 30, 2016, the District did not reduce any levies as a result of the moneys received under Chapter 423E or 423F of the Code of Iowa.

THE PROMISE OF! OWA Maquoketa Community School District

Resolution of Support: Promise of Iowa Public Education Campaign

WHEREAS, The state's children constitute "The Promise of Iowa" through their potential as our future leaders, citizens, innovators and caretakers of their generation; and

WHEREAS, We believe funding a strong system of public education is the best investment Iowans can make to strengthen our economy, create thriving communities and improve the quality of life for every Iowan; and

WHEREAS, Our students face new challenges and opportunities in a changing world, and their public schools are evolving to help students prepare for their future; and

WHEREAS, We must continue to find ways to close achievement gaps so that Iowa public schools fulfill the ideal of equity and opportunity for all; and we must keep pace with improvements in other states, to ensure our public schools provide our students and state with an advantage; and

WHEREAS, State policy makers, locally elected school board members, educators and the business community all made a shared commitment in 2013 landmark legislation to ensure the next generation of Iowa students receives a world-class education; and

WHEREAS, The Legislature has made progress in investing in public education, but in this era of competing priorities and limited resources, state funding has fallen short in meeting the real needs of our students; and

WHEREAS, The case must be made to the Legislature that Iowa taxpayers and voters support greater investments in our public schools and are willing to commit public resources to ensure every student in our state has a well-rounded curriculum and safe, modern school facilities in each community; and

WHEREAS, As locally elected citizens entrusted with public education, Iowa school boards must take on the responsibility to tell the story and rally public support and understanding for continued investments in public education that move our state forward.

NOW THEREFORE, BE IT RESOLVED, that the Maquoketa Board of Education pledges to join and support the efforts of "The Promise of Iowa" campaign to ensure that Iowa lawmakers continue to prioritize investments to improve the community schools that create opportunities for more than 480,000 public school Iowa students.

ADOPTED by ACTION of the BOARD this 13 day of February 2017.

Signed: Board President: ____________ _

After passing the board resolution, please return signed documents to Tammy Votava by email at [email protected], or fax (515) 243-4992, or mail: Iowa Association of School Boards, 6000 Grand Ste. A, Des Moines, Iowa 50312.

Proposal as requested by Activities Director:

I was approached by the AD to provide a proposal for coverage of Varsity sporting events for the Maquoketa High School.

Below is several options for review, each based on different hours dedicated and time committed per week and per season.

Option 1: Approximately 54 events and 2 visits per week at the high school visits.

Varsity Home game coverage (football away also) Approximately 54 home events including, Football, Wrestling, Basketball (girls I boys) Volleyball, Soccer (girls I boys) and Track. Which is Fall, Winter, and Spring seasons. Included two "112 to 314" hour sessions at the high school training room to evaluate any injuries acute and chronic. This does not include major treatment, care, etc. It would only be for quick first aide and advice to proceed with other care, if needed. Ankle taping, etc would be included. Any type of quick stretch and or quick treatment could be provided and or education on a injury. Visits at twice a week- $50 per week based on 16 week semester. Additional $800 per semester.

Total Cost for services: $5950 per year.

-------------------------------------Option 2: Approximately 54 events+ 1 night after school at high school for assessment and quick care of athletes.

Varsity Home game coverage (football away also) Approximately 54 home events including, Football, Wrestling, Basketball (girls I boys) Volleyball, Soccer (girls I boys) and Tracie. Which is Fall, Winter, and Spring seasons. Included ONE "112 to 314" hour sessions at the high school training room to evaluate any injuries acute and chronic. This does not include major treatment, care, etc. It would only be for quick first aide and advice to proceed with other care, if needed. Ankle taping, etc would be included. Any type of quick stretch and or quick treatment could be provided. Visits at ONCE a week- $25 per week based on 16 week semester. Additional $400 per semester.

Total Cost per service per year: $5150 per calendar year.

--------· ~-------------

Option 3: Approximately 54 events- No high school visits dnring the week.

Varsity Home game coverage (football away also) Approximately 54 home events including, Football, Wrestling, Basketball (girls I boys) Volleyball, Soccer (girls I boys) and Tracie Which is Fall, Winter, and Spring seasons.

Total Cost for services is $ 4350 per year or $1450 per season (Fall, Winter, and Spring)

This is a proposal and not a contract. I was advised to give a general idea of what coverage would cost.

Thank you,

Dr. Brent D. Pauls DC, CCSP

2/712017 Maquoketa Community Schools Mail- early grads

Chris Hoover <[email protected]>

early grads 1 message

Kathy McCaulley <[email protected]> Tue, Feb 7, 2017 at2:17 PM To: Mark Vervaecke <[email protected]>, Chris Hoover <[email protected]>, Kevin Bowman <[email protected]>, Amanda DeWulf <[email protected]>, Julie Kinrade <[email protected]>

Hello Everyone, Carrie Krier, and Sabrie Gregory had requested to graduate this year, after 3 years of high school. At midterm, both of these girls have having probably the best semester they have ever had! No only are they passing classes at the high school with A's and B's, they have learned to manage their time and have become organized, indepedent learners. Both girls should have no problem earning 27 credits. They both hold part-time jobs and have applied to colleges and have been accepted. Carrie will be attending Scott Community and Sabrie has been accepted to La' James college of Cosmetology. In addtion, Sabrie earned her CNA this year, and both girls have met the graduation requirements of their 2018 class. I know they are eagerly waiting to hear if their request will be granted!

Kathy McCaulley Director of the Alternative Classroom

This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the sender. This message may contain confidential information and is intended only for the individual named. If you are not the named addressee you should not disseminate, distribute or copy this e-mail. Please notify the sender immediately by e-mail if you have received this e-mail by mistake and delete this e-mail from your system. If you are not the intended recipient you are notified that disclosing, copying, distributing or taking any action in reliance on the contents of this information is strictly prohibited.

https://mail.google.com/maillu/O/?ui=2&ik=i958fb8966&view=pt&search=inbox&th=l5ala39849024cff&siml=l5ala39849024clf Ill

The Maquoketa Ag Ed program has

nearly 270 students enrolled in a

single teacher program. The chapter has been named the State

Champion or State Reserve Champion 12 times in the past 5

years in the areas of Beef Production, Ag Marketing,

Envirothon, Horse Evaluation, Ag Issues, Food Science

and Vet Science!

The students have showed they are

willing to put in the time, effort to be

successful in all they participate in.

Lets return the favor by putting

in the time and effort to give

them a facility equal to their efforts.

Maquoketa Agricultural Learning Center

Join the Maquoketa FFA Alumni

as they work to make the

Maquoketa Agriculture Learning

Center a reality! To provide a state of the art

Learning Center for

Maquoketa Agricultural Edu-

cation students in order to as-

sist them reaching their full

potential, and to help them

explore all

that agriculture

has to offer.

A project of the

Maquoketa

FFA Alumni

Brooke Lapke— National Finalist

Vet Science (top 4 in Nation)

Wade Gerlach, Cassie Miller, Cale Gent, Lance Miller 2016 American Degree

J P Crowley Reserve Grand

Champion Photo

Iowa State Fair

State Reserve Champion Food Science Team

Abby Rubel, Fannie Miller,

………… Abby Diesing, Barb Miller

In 2016 Maquoketa FFA had two State Champions, 3

Reserve State Champions and 2 3rd place finishes.

They had 2 proficiencies winners advance to nationals

and had 4 American Degree winners. 2017 has started

off as State Winners in Samsung Solve for Tomorrow

contest ($25000) and 5 proficiencies advance to state!

Two Multipurpose Labs Animal/Plant/Soil Lab

Having the ability to handle animals, to learn from the animals verses powerpoints, books and handouts is the goal of the animal/dirty lab. The dirty lab will be used for more than just animals, the lab will be used for machinery and equipment, soils, plants, and all things “dirty” This lab will be equipped with tables, animal restraining chutes, gates, lighting, ventilation, water, etc.

Sanitary Lab The agricultural program is more than cow sows and plows. New classes include Food Science, Biotechnology in Agriculture and plant science that leads to agronomy. These classes are very lab intensive and re-quire a “sanitary” lab area in which to complete food labs and biotechnical labs. Tables, stoves, refrigerators, prepare areas, sinks, power stations, etc. are all vital to these labs.

Two Classrooms

Agriculture careers continue to be in huge de-

mand. The Agricultural placement office at

Iowa State University continues to report a

98% placement rate. As enrollment in the Ag-

ricultural Education program continues to grow

the need for a second instructor will be neces-

sary.

Currently numerous classes are not being

offered due to a lack of a second instructor, not

due to lack of interest.

The new classrooms will be designed to allow

hands-on learning in a scientific environment.

Adequate storage, lab tables, counter space,

sinks, and variable lighting schematics will be

integrated into the rooms.

CLASSROOM DESIGN

• Learning stations to allow group class/lab

work

• Technology including wi-fi; smart board;

charging stations; interactive work stations

• Ample storage for technology (LabQuest/

sensors, Chemicals, testing equipment,

etc.)

• Natural and controlled

light for effective class-

room/lab activities

Better Facilities Better Opportunities Better Career Goals

Greenhouse

Agriculture education classes are very hands

-on today. Greenhouses are much more

than a tool to grow flowers.

Plant growth experiments, chemical use,

weed identification and much more are part

of todays greenhouses, not to mention

entrepreneurship.

Greenhouses allow students to have FFA

projects when no other opportunity exists for

them.

A green house also allows students to develop science fair projects to increase their

learning.

Why Are We Doing This

District Summary of Instructional Coach Interactions

Professional Learning - Below is a list of the professional learning that some or all of the coaches have participated in throughout the year.

Jim Knight Instructional Coaching Workshop Document Based Questioning Common Formative Assessment Iowa Culture & Language Conference Leveraging Teacher Leadership NGSS Year 2 High School Fast Training PLC Visit to Camanche Eric Jensen - Engaging Students with Poverty in Mind John Hattie - Building and Developing Visible Learners NGSS Year 2 High School Assessment Data Based Decisions Weekly Instructional Coaching Collaborative Team Individual Coaching with Ann Craig Professional learning with Ann Craig School Improvement - Administrators, IC’s, AEA Building Leadership Teams Math Studio SIAC

District September October November December January February March April May

Total number of Interactions

177 271 283 247 302

Time spent in interactions

4,980 minutes

8,030 minutes

8,800 minutes

6,970 minutes

9,555 minutes

Types of Interactions Oct Nov Dec Jan Feb Mar April May

Walk-Through/Classroom Visit - Informal visit to classroom 99 63 75 54

Enrollment conversation - Dialogue to determine if teacher is ready for a coaching cycle 12 6 5 8

Identify current reality - general conversation, analyze data, reflection with observation data 44 25 19 8

Identify student centered goal 9 8 5 25

Identify strategy to address the goal 9 15 1 6

Collaborative Planning- Lessons, units, CFA's, classroom management, etc... 38 39 25 45

Model Lesson - Done by coach in the classroom on an agreed upon technique, practice, or content 17 33 21 27

"Co-Taught" Lesson - Usually a scaffold to the observed lesson 3 26 9 17

Classroom Coverage - Freeing a teacher up to observe a strategy taught by a colleague 1 3 1 0

Resource Support 43 48 48 47

Observation- Lesson, student engagement, behavior etc... 14 18 26 16

Implementation Conversation - After coach has been in classroom 2 7 1 10

Other 30 35 25 58

Cardinal January Instructional Coach Interactions This document summarizes contact the Instructional Coach had with teachers and PLC’s in the building.

It does not reflect time spent in professional learning opportunities, collaboration with other coaches,

preparation for coaching cycle activities, etc…

Literacy

MTSS

Math

Standards

Other

Classroom

Management

Types of Interactions

Below are the interactions identified on the data collection tool.

Walk-Through/Classroom Visit - Informal visit to classroom

Enrollment conversation - Dialogue to determine if teacher is ready for a coaching cycle

Identify current reality - general conversation, analyze data, reflection with observation data

Identify student centered goal

Identify strategy to address the goal

Collaborative Planning- Lessons, units, CFA's, classroom management, etc...

Model Lesson - Done by coach in the classroom on an agreed upon technique, practice, or content

"Co-Taught" Lesson - Usually a scaffold to the observed lesson

Classroom Coverage - Freeing a teacher up to observe a strategy taught by a colleague

Resource Support

Observation- Lesson, student engagement, behavior etc...

Implementation Conversation - After coach has been in classroom

Other

Additional information regarding teacher-coach interaction

Assessment for Fast

aReading

Observing effectiveness of specials switch

Intervention planning

Summary of Findings 76 total interactions with teachers and PLC’s.

1-10 interactions with 19 different teachers.

Attended 15 CTT’s.

Spent 38 minutes on average in each interaction.

Spent 2,865 minutes in direct contact with teachers/collaborative teams.

Briggs January Instructional Coach Interactions This document summarizes contact the Instructional Coach had with teachers and PLC’s in the building.



Literacy

MTSS

Math Science

Other

Classroom

Management Engagement

Standards












Resource Support



Other

Additional information regarding teacher-coach interaction

Data Snap with Kim Awalt

ARdg

Reciprocal teaching strategy

Assisting with Amath

Helping ELL with IL





Middle School January IC Interactions This document summarizes contact the Instructional Coach had with teachers and PLC’s in the building.



Classroom

Management

Math

Standards

Literacy












Resource Support



Other

Additional information regarding teacher-coach interactions

Guest presenter

Discussion on priority standards and CFA’s

Infinite Campus

National PE Standards Assessment

Interactive Notebooks

Reading Horizons

Career cruising lesson

Behavior Goal Setting

Behavior charts

The Diary of Anne Frank materials

Math Studio

Math Interventions

Planning with student teacher

Summary of Findings 81 total interactions with teachers and CTT’s.





High School January IC Interactions This document summarizes contact the Instructional Coach had with teachers and PLC’s in the building.



Math

Other

Engagement

Science Social

Studies

Literacy

Standards












Resource Support



Other

Additional information regarding teacher-coach interactions

Infinite Campus

DBQ Resource for “Of Mice and Men”

Lan School

Observed class and assisted students

File organization in Google Drive

“I can” statements and assessment

Discussed CFA creation

Interactive Notebooks

Math Studio

MAP Testing Data Resources

maquoketa community school district board of …

Documents