LAMPETER-STRASBURG SCHOOL DISTRICT Lampeter, Pennsylvania 17537 November 6, 2017

A G E N D A

Meeting Called to Order

Introduction of Guests

Opportunity for Public Comment regarding Agenda Items

Approval of Minutes of Previous Meetings

Communications and Recognition

Treasurer's Report – Mr. Terry L. Sweigart

Academic Committee – Mrs. Patricia M. Pontz, Chairperson

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

Board of Review Committee – Mr. Jeffrey A. Mills, Chairperson

Finance Committee – Mr. Scott J. Kimmel, Chairperson

Personnel Committee – Mr. Scott M. Arnst, Chairperson

Federal Programs – Dr. Andrew M. Godfrey, Representative

Liaison Reports

Student Representatives – Mr. Dylan Grau, Mr. Pierson Castor

Superintendent's Report

Old Business

New Business

Opportunity for Public Comment

Adjournment

LAMPETER-STRASBURG SCHOOL DISTRICT Lampeter, Pennsylvania 17537 November 6, 2017

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

A. ATHLETICS

Fall 2017: Attendance figures and gross income results for four home football games, seven home volleyball matches, and spirit pass sales are as follows:

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

Spirit Passes 87 $2,725

Total: 8,612 $25,804

B. ASIAN CLUB

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

C. BAND

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

D. GUIDANCE

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

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

Five students qualified for the AP Scholar with Honor Award by earning an average score of at least 3.25 on all AP exams taken and scores of 3.0 or higher on four or more of these exams. These students are Colin Anderson, Lillian Murr, Aron Possler, Meredith Vesey, and Alexander Williams.

Eleven L-S students qualified for the AP Scholar Award by completing three or more AP exams with scores of 3.0 or higher. These AP scholars are Delaney Baker, Ashley Crutcher, Emma DiPace, Ryan Fahnestock, Nathanael Ferrari, Taylor Griffin, Justina Keller, Geoffrey McClary, Matthew O’Neil, Simon Shenk, and Mark Wittemann.

1 11/06/17 On September 20, 2017, a representative from the Lancaster County Career and Technology Center presented information regarding the 2018-2019 program offerings to the Junior Class. Juniors will have the opportunity to tour programs of interest in late October.

E. HOMECOMING WEEK

Homecoming Week took place October 9 to 14, 2017. Throughout the week, there were several Spirit Week competitions among the four classes. The Junior class had the greatest number of participants in the competitions, and as their reward, they won ice cream sundaes for their class. Thank you to the PTO for their donations of ice cream sundae supplies.

Thursday, during school, there was a Homecoming Pep Assembly in the competition gymnasium. During the Pep Assembly, the band played, fall sport teams were introduced, relay races were held among the class officers, the Homecoming Court candidates were introduced, and a basketball contest was held between the students and faculty. A special thank you to the high school cafeteria staff for cooking the hamburgers and hot dogs for this year’s tailgate. At 7:00 p.m., the Senior girls challenged the Junior girls in the annual Powder Puff game. The Senior girls defeated the Junior girls 28-21. During halftime of the Powder Puff game, the King Coronation ceremony took place. The football game took place on Friday. Lampeter-Strasburg football team played against Elizabethtown (score 44-38). During halftime, the Queen Coronation ceremony took place.

The Homecoming King Court members were: Steven Greenwood Homecoming King Peyton Denlinger First Runner-up Al Williams Second Runner-up Isaac Beers Court Member Andrew Fink Court Member Dylan Grau Court Member Cam Niemeyer Court Member Kris Pirozzi Court Member

The Homecoming Queen Court members were: Cheyanne Waller Homecoming Queen Hailey Hildenbrand First Runner-up Hanna Garber Second Runner-up Natalie Ludwig Court Member Madison Stabinger Court Member Emily Bishop Court Member Sydnie Smith Court Member Hannah Dawson Court Member

The Class of 2019 sponsored this year’s Homecoming Dance with the 50’s in LA theme. Decorations were organized by the Junior class officers with help from Ms. Emily Neff and Mrs. Christy McCanna. The dance was held on Saturday, October 14, 2017 from 7:00 to 10:00 p.m. in the cafeteria and over 700 students were in attendance.

F. LAMPETER FAIR

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

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

2 11/06/17 G. L-S THESPIAN SOCIETY

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

H. PTO REPRESENTATIVES

President: Carole Reed Secretary: Julie Kirchner Treasurer: Michelle Miller Faculty Representatives: Departments will rotate monthly.

I. QUIZ BOWL

There are currently 16 students participating in Quiz Bowl. There will be six L-L league matches from October 16, 2017, through January 22, 2018. We hope to enter a tournament this year at Manheim Township in December, as well as participate in the playoff tournament in early February. Our fundraiser this spring will be a bus trip to New York City on April 7, 2018, for a “Do-As-You-Please” Day.

J. L-S MODEL UN

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

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

K. LS NEWS

The last 30 days have been HUGE for LS News. We published 64 articles yielding in 36,277 web page hits. Earlier this month, the site crossed the 462,000 page views since going live in May, 2015. We are excited to break the half million view mark in the next 30 to 60 days. We had six articles all earn over a thousand views each with two earning more than 2,000 each.

The LS News Facebook page reached 21,000 people this month capitalizing on our 1,359 followers. Our Instagram account now has 1,075 followers, which made 17,724 impression in the last seven days. Our Twitter account has over 482 followers and made 27,000 impressions on users.

Follow us today. LS News home page: www.lsnews.org Facebook: https://www.facebook.com/LSPioneerNews Twitter: https://twitter.com/LSPioneerNews Instagram: https://instagram.com/lspioneernews/

L. VARSITY CLUB

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

M. INTERACT CLUB

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

3 11/06/17 There were about 20 Interact members who helped with the Pre-school Morning Out “Camping Out” on Saturday, October 28, 2017. The students helped run the themed stations for the participants. The club is getting ready for the holidays by collecting gifts to present to the residents at the local nursing homes.

N. NATIONAL HONOR SOCIETY

In early September, eleventh and twelfth grade students with an unweighted GPA of 3.7 or higher at the end of last semester were sent letters inviting them to apply to be members of the National Honor Society. The Awards and Honors Committee, made up of five faculty members, met in early October to review the applications for induction.

The Committee is pleased to announce that 45 juniors and 15 seniors, our largest class of new members, will be inducted on November 14, 2017, at 7:00 p.m. in the Performing Arts Center. New members have already been welcomed with a congratulatory breakfast on October 23, 2017, and current members have been in the planning stages for the ceremony. The members invited Mr. Bronston Sterner, high school Biology and Anatomy/ Physiology teacher to be its guest speaker.

NHS was also represented by senior Emily Bishop as its Fair Queen Candidate at the Lampeter Fair in late September.

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

A. STUDENT RECOGNITION

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

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

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

B. MARTIN MEYLIN MIDDLE SCHOOL FUNDRAISER AND MAGAZINE CAMPAIGN

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

C. LIFETOUCH VOUCHERS DONATED BY STAFF

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

D. TEAM BUILDING ACTIVITIES

Sixth Grade Students Map-out the Lampeter Fair: Students in sixth grade at Martin Meylin Middle School walked to the West Lampeter Fair on Friday, September 29, 2017. This is an annual trip using social studies mapping techniques to map out the Fair grounds. All sixth grade teachers and students attended with organization provided by Mr. Jeremy Messinger, Mr. Konstantine Bournelis, and Mr. Charles Lambert.

Eighth Grade King Team at Black Rock Retreat: On October 17, 2017, the eighth grade KING team embarked on a low ropes challenge at Black Rock Retreat near Kirkwood, Pennsylvania. The middle school team was led by Mr. Marshall Krebs, team leader and science teacher; Ms. Debra Savoca, ELA teacher; Ms. Lisa Allen, mathematics teacher; and Ms. Joanne Williard, ELA teacher. Black Rock Retreat provides trained guides that 4 11/06/17 instruct and facilitate small groups of students through a variety of mental and physical challenges. The KING team has taken on this challenge annually for each of the last four years. A trip such as this one helps students learn to communicate clearly, show courage, expand their comfort zones, understand ways to support and encourage one another, develop trust in their teammates, and work together as a team.

E. SUBSTANCE ABUSE AND AWARENESS ASSEMBLY AND EVENT

On Tuesday, October 24, 2017, Martin Meylin Middle School students attended an assembly by grade level for substance abuse awareness. Students heard from presenters regarding their experience with substance abuse, recovery, and the opioid epidemic that has seen nationwide growth in recent years. The presentation is designed to give students new information and perspectives from individuals who have been close to the current substance abuse issues. Students will have the opportunity to ask questions of the presenters at the end of each session. Presenters will be available during all lunch periods to have small group conversations with students, and school guidance counselors will be available to talk with students throughout the day.

The conversations continued on the evening of October 24, 2017, with a community substance abuse awareness event. The event was held in the Martin Meylin Middle School cafeteria beginning at 6:30 p.m. Panelists from the District Attorney’s office, the Lancaster County Drug Taskforce, and Empowering for Life, an addiction treatment and recovery agency, presented valuable information about the current challenges in our local community and engaged with the audience in a question and answer session. Representatives from approximately a dozen agencies were on hand before and after the presentation to speak with attendees and provide information. This event was open to the public.

F. RED RIBBON WEEK

The week of October 23 to 27, 2017, was Red Ribbon Week. The theme this year was “Your Future Is Key, So Stay Drug Free.” Dress up days for the week were:

Monday: Voting for my future to be drug free…wear red, white, and blue. Tuesday: Too bright for drugs…wear neon. Wednesday: From head to toe, I’m drug free…wear crazy hair/mismatched clothing/crazy socks. Thursday: Team up against drugs…wear your favorite team's jersey or shirt. Friday: I am a Jean-ius, I’m drug free…Wear jeans.

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

New this year, students received red tickets during homeroom if they participated in the theme for that day. The students wrote their name and section on the tickets, and they were put into a raffle at lunch for students to have the opportunity to win various prizes. They also viewed several short videos promoting a drug free life in one of their classes throughout the week.

G. UPCOMING EVENTS

November 6-10: American Education Week and Book Fair (Parent and Book Fair Visitation) November 16: Picture Retake Day December 7-9: Martin Meylin Middle School presents Peter Pan, Jr., at the Lampeter-Strasburg High School Performing Arts Center at 7:00 p.m.

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

A. LIFETOUCH STAFF PHOTOS

A total of 112 staff members of the Hans Herr and Lampeter Elementary Schools donated their photo package to a student on picture day. Students who might not otherwise be able to purchase a packet became the recipient of one because of a staff donation.

B. HANS HERR ELEMENTARY SCHOOL PTO FUNDRAISER

Students at Hans Herr Elementary School did a great job helping the PTO exceed its fundraising goal by selling KidStuff Coupon Books. The funds raised help to support a variety of student activities throughout the school year, such as educational field trips and assemblies. We are greatly appreciative of the partnership we share with parents and the community! Working together helps create a positive learning environment for Hans Herr Elementary School students!

5 11/06/17 C. FIRE SAFETY MONTH ACTIVITIES TAKE PLACE AT LAMPETER ELEMENTARY SCHOOL

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

D. PARENTS VISIT THE ELEMENTARY SCHOOLS IN OCTOBER

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

PTO volunteers served as hosts at the registration tables in each of the buildings. The parent turn-out on these days was outstanding. The total number of visitors within each elementary school follows:

Lampeter Elementary School: 661 Hans Herr Elementary School: 595

E. ELEMENTARY DIVISION TECHNOLOGY CONFERENCE

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

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

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

A. 1:1 CHROMEBOOK UPDATE

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

B. MFP EVALUATION

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

C. NEW MOBILE APP

Working with M Street, the company used to develop the District website, we are close to rolling out a new mobile version of the site and a mobile app for both iOS and Android. The mobile versions will allow parents, 6 11/06/17 students, and faculty/staff to easily access the most commonly used features of the desktop site. The rollout should occur sometime before the new year. More details will be posted on the District website soon.

D. CLASSROOM MAKEOVER

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

FOR BOARD ACTION

PERSONNEL COMMITTEE

1. RECOMMENDATION FOR APPROVAL OF RESIGNATION

Recommend the approval of a resignation from Gary H. Schreckengost, social studies teacher, Martin Meylin Middle School, effective on June 4, 2018, or the last scheduled teacher day of the 2017-2018 school year.

2. RECOMMENDATION FOR APPROVAL OF EMPLOYMENT – SUPPORT

Recommend the approval of employment for support or non-permanent positions for the following individuals:

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

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

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

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

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

3. RECOMMENDATION FOR APPROVAL OF CHANGE OF STATUS

Recommend the approval of a change of employment status for the following employees:

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

b. Pamela K. Rice, assistant cook manager, Lampeter-Strasburg High School. Ms. Rice will temporarily become the acting cook manager at Lampeter-Strasburg High School, retroactively effective to October 18, 2017, until this position is permanently filled. She will remain a category C support employee, and will be compensated at $18.50 in this temporary position. c. Jennifer L. Zimmerman, cafeteria assistant, Lampeter Elementary School. Ms. Zimmerman will become a kitchen helper at Martin Meylin Middle School, retroactively effective to October 30, 2017. She will remain a category E support employee and will be compensated at $9.63 per hour.

7 11/06/17 4. RECOMMENDATION FOR APPROVAL OF LEAVES OF ABSENCE

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

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

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

c. Brittany N. Snyder, first grade teacher, Lampeter Elementary School, from on or about March 28, 2018, to the end of the 2018-2019 school year.

5. RECOMMENDATION FOR APPROVAL OF SUPPLEMENTAL CONTRACTS

Recommend the approval of additions/deletions to supplemental contracts, as follows:

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

6. RECOMMENDATION FOR APPROVAL OF SUBSTITUTES

Recommend the approval of substitutes in their respective capacity, as follows:

Certified Capoferri, Sarah W. Elementary (K-6), Reading Specialist (PK-12) DiNunzio, Deborah A. Elementary (K-6) Neef, Angela J. Early Childhood (PK-4), Special Education (PK-8) – Millersville Student Tuten, Benjamin T. Grades 4-8 (All Subjects 4-6; Mathematics 7-8) Patterson, Dalton W. Physics (7-12)

Emergency Certified Giannini, Nayda C. All Instructional Areas Gilani, Syeda A. All Instructional Areas Machotka-Hafey, Dara L. All Instructional Areas Troiano, Jennifer R. All Instructional Areas

Support Beiler, Kristen J. Colucci, Elizabeth D. Heil, Kathleen G. Nurse, Nurse Assistant Rimert, Jennifer M. Nurse, Nurse Assistant

7. RECOMMENDATION FOR APPROVAL OF VOLUNTEERS

Recommend the approval of volunteers, as follows:

Boyd, Judith A. (2018-2019) Gallagher, Jeffrey A. (2018-2019) Glass, Kristen L. (2018-2019) Harnish, Anne K. (2018-2019) Kann, Kimberly S. (2018-2019) Landis, Jeffrey D. (2018-2019) Lewis, Gregory C. McCrabb, Jennifer L. (2018-2019)

BUSINESS AND FINANCE COMMITTEE

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

Recommend the acceptance of the 2016-2017 financial statements and audit as presented by BBD, LLC, at the October 16, 2017, Board Workshop meeting, as posted.

8 11/06/17 9. RECOMMENDATION FOR APPROVAL TO EXECUTE CONESTOGA COPIER LEASE AGREEMENT

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

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

Recommend the approval of a change order to McCarty and Son in the amount $35,564.89 for the installation of fiber optic conduit from Hans Herr Elementary School to fields one and two, as posted. The conduit being provided includes a run to the field one press box and to the electrical panel for field two.

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

ACADEMIC COMMITTEE

11. RECOMMENDATION FOR APPROVAL OF THE 2017-2018 LOCAL OCCUPATIONAL ADVISORY COMMITTEE

Recommend the approval of the 2017-2018 Local Occupational Advisory Committee members, as follows:

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

MISCELLANEOUS

12. DISCUSSION AND RECOMMENDATION FOR APPROVAL OF SCHOOL BOARD MEMBER

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

13. RECOMMENDATION FOR APPROVAL OF NOMINATING COMMITTEE

Recommend the approval of a Nominating Committee to present nominees for the offices of President and Vice President of the Board of School Directors at the December 6, 2017, reorganization meeting.

14. DISTRIBUTION OF THE 2017-2022 GROWTH PROJECTIONS REPORT

Dr. Peart will remark on the 2017-2022 Growth Projections Report, as posted.

15. RECOMMENDATION FOR APPROVAL OF FIELD TRIP

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

9 11/06/17 16. RECOMMENDATION FOR APPROVAL OF SPONSORSHIP AGREEMENT

Recommend the approval of a corporate sponsorship renewal agreement for a Lampeter-Strasburg School District multi-use turf field with Shultz Transportation, as posted.

FOR BOARD INFORMATION

1. The Ministerium Breakfast will be held at 8:00 a.m. in the Cafeteria of Lampeter-Strasburg High School on November 9, 2017. Following the breakfast, the School Board will conduct a visitation to all school buildings.

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

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

4. The Buildings and Grounds Committee will meet at 6:30 p.m. in the Board Meeting Room of the Administration Building on Monday evening, November 20, 2017.

5. The Board Workshop Meeting will be held at 7:30 p.m. in the Board Meeting Room of the Administration Building on Monday evening, November 20, 2017.

6. The Personnel Committee will meet at a time yet to be determined prior to the annual Reorganization Event on December 4, 2017, in the Conference Room of the Administration Building.

7. The next regularly scheduled Board Meeting will be held at 7:30 p.m. in the Board Meeting Room of the Administration Building on Monday evening, December 4, 2017. Prior to that meeting, the annual Reorganization Event will be held in the Martin Meylin Middle School cafeteria beginning at 6:00 p.m.

8. The Finance Committee anticipates meeting on December 11, 12, or 13, 2017, in the Board Meeting Room of the Administration Building and would like to finalize this date during the November 6, 2017, Board Meeting.

10 11/06/17 MINUTES OF THE BOARD OF SCHOOL DIRECTORS LAMPETER-STRASBURG SCHOOL DISTRICT Administration Building 1600 Book Road Lancaster, Pennsylvania 17602 October 2, 2017

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

PRESENT: Board Members, Mr. Scott M. Arnst, Mr. James H. Byrnes, Mrs. Melissa S. Herr, Mr. Scott J. Kimmel, Mr. Jeffrey A. Mills, Mrs. Patricia M. Pontz, Mrs. Audra R. Spahn; Superintendent, Dr. Kevin S. Peart; Assistant Superintendent, Dr. Andrew M. Godfrey; Business Manager, Mr. Terry L. Sweigart; Assistant Business Manager, Mrs. Kathleen Boyce; Administrators, Mr. William E. Griscom, Jr., Dr. Benjamin J. Feeney, Dr. Scott K. Rimmer, Dr. Michele B. Westphal, Mr. Jamie P. Raum, Mr. Gregory J. Fantazzi, Dr. Jeffrey T. Smecker; Administrative Assistant, Mrs. Jeanne L. Hoffard; Student Representatives, Mr. Dylan Grau, Mr. Pierson Castor; and visitors.

ABSENT: Board Members, Mr. David J. Beiler, Doreen L. Packer, Ed.D.

OPPORTUNITY FOR PUBLIC COMMENT ON AGENDA ITEMS

No comment.

MINUTES

Mr. Byrnes moved and Mr. Mills seconded the motion to approve the Minutes of the regularly scheduled meetings of September 5 and September 18, 2017.

A voice vote was unanimous in favor of the motion.

COMMUNICATIONS AND RECOGNITION

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

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

Mrs. Pontz and Dr. Peart recognized Dr. Michele Westphal for the recent conferring of her doctoral degree.

Dr. Peart recognized Mr. Jeffrey A. Mills for PSBA certificate of appreciation from PSBA for 12 years of service on the Lampeter-Strasburg School District Board of School Directors.

Dr. Peart shared the following communications:

1. Lambert, David A. – a letter of resignation from a supplemental position. 2. Packer, Doreen L. – a letter resigning from the Board of School Directors. 3. Sware, Jean M. – a letter requesting a leave of absence. 4. Sweigart, Terry L. – a letter of resignation. 5. White, Erica L. – a letter requesting a leave of absence. 6. Zook, Elizabeth A. – a letter of resignation.

TREASURER’S REPORT – Mr. Terry L. Sweigart

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

Thereafter, Mr. Byrnes moved and Mrs. Pontz seconded the motion to accept the treasurer’s report as submitted and to approve the payment of bills for the General Fund in the amount of $3,620,992.81 (with the exception of check 109065), Cafeteria Fund checks in the amount of $50,205.45, High School Athletic Fund checks in the amount of $5412.56, Athletic Account Officials in the amount of $8,751.36, and Capital Reserve Fund checks in the amount of $14,365.22.

A voice vote was unanimous in favor of the motion.

Mr. Kimmel moved and Mr. Byrnes seconded the motion to approve General Fund check 109065.

1 10/02/17 A voice vote was 6:0:1 in favor of the motion. Mrs. Pontz abstained from the vote.

ACADEMIC COMMITTEE – Mrs. Patricia M. Pontz, Chairperson

Mrs. Pontz reported that the Committee met on September 11, 2017, and discussed items on tonight’s agenda, as well as reviewing achievement data and the graduation survey.

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

Mr. Sweigart reported that the Committee met on September 18, 2017, and discussed athletic field project updates, bid awards and project status, plans to bid the junior varsity softball dugouts, the UGI Firm Commitment Agreement, ropes course improvements, and the use of Strasburg Elementary School.

BOARD OF REVIEW COMMITTEE – Mr. Jeffrey A. Mills, Chairperson

Mr. Mills reported that the Committee had not met, but a Board of Review is scheduled for October 10, 2017.

FINANCE COMMITTEE – Mr. Scott J. Kimmel, Chairperson

Mr. Kimmel reported that the Committee will meet on October 9, 2017, at 6:00 p.m. in the Board Room of the Administration Building.

PERSONNEL COMMITTEE – Mr. Scott M. Arnst, Chairperson

Mr. Arnst reported that the Committee met this evening and will recommend all agenda items for approval.

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

Dr. Godfrey reported that all programs are in place for the 2017-2018 school year and parent meetings are scheduled for October 16 and 23, 2017.

LANCASTER COUNTY CAREER AND TECHNOLOGY CENTER – Mr. James H. Byrnes, Representative

Mr. Byrnes reported that the JOC Board met on September 28, 2017, for the annual meeting with the Foundation, which included interaction and a Board meeting afterward. The search for a new Executive Director has begun.

LANCASTER COUNTY TAX COLLECTION BUREAU – Mr. Terry L. Sweigart, Representative

Mr. Sweigart reported that the Lancaster County Tax Collection Bureau has selected a new Executive Director, Christopher M. Johnson. Mr. Johnson is a Lampeter-Strasburg High School graduate.

STUDENT REPRESENTATIVES - Mr. Dylan Grau, Mr. Pierson Castor

Mr. Grau reported that Lampeter-Strasburg High School held a blood drive, Back-to-School Night, and the Lampeter Fair Queen contest. Many high school students assisted with Lampeter Fair activities and clean-up. The band performed at the Fair. The Hall of Fame event was held at a recent football game. Students look forward to exciting activities in October.

Mr. Castor reported that Hans Herr Elementary students visited Oregon Dairy through the STEM grant, and students look forward to more opportunities through this source. The Martin Meylin Middle School sixth grade Block Party was a success. Students are receiving Pioneer Pride tickets by demonstrating good behavior. Martin Meylin Middle School will have a float in the Strasburg Halloween Parade.

APPROVAL OF RESIGNATION

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

A voice vote was unanimous in favor of the motion.

2 10/02/17 APPROVAL OF EMPLOYMENT – PROFESSIONAL

Mr. Arnst moved and Mr. Kimmel seconded the motion to approve the employment of Tonia M. Kauffman, as a long- term employee assigned as an itinerant autistic support teacher. Her daily compensation would be $258.15 based upon Step 1, Level B24, of the District compensation agreement, retroactively effective to September 11, 2017, through the end of the 2017-2018 school year. She will be assigned to Martin Meylin Middle School.

A voice vote was unanimous in favor of the motion.

APPROVAL OF EMPLOYMENT – SUPPORT

Mr. Arnst moved and Mr. Kimmel seconded the motion to approve the employment of the following individuals in support or non-permanent positions: a. Alison O. Charles, as a reading assistant, Martin Meylin Middle School. Ms. Charles will become a category E support employee and will be compensated at the hourly rate of $14, retroactively effective to September 21, 2017. b. Lisa M. Smith, as a mathematics assistant, Lampeter Elementary School. Ms. Smith will become a category E support employee and will be compensated at the hourly rate of $17.97, retroactively effective to September 14, 2017.

A voice vote was unanimous in favor of the motion.

APPROVAL OF CHANGE OF STATUS

Mr. Arnst moved and Mr. Kimmel seconded the motion to approve a change of employment status for Connie L. Rice, cafeteria aide, Hans Herr Elementary School. Ms. Rice will assume an additional position as special education assistant at Hans Herr Elementary School for 2.5 hours per school day for the 2017-2018 school year only. She will remain a category E employee. She will be compensated at $10.50 per hour as special education assistant retroactively effective to September 11, 2017. Ms. Rice will continue to be compensated at $9.80 per hour in her existing position as cafeteria aide.

A voice vote was unanimous in favor of the motion.

APPROVAL OF LEAVE OF ABSENCE

Mr. Arnst moved and Mr. Kimmel seconded the motion to approve a leave of absence for Erica L. White, biology teacher, Lampeter-Strasburg High School, effective on or about January 2, 2018, to on or about March 26, 2018.

A voice vote was unanimous in favor of the motion.

APPROVAL OF SUPPLEMENTAL CONTRACTS

Mr. Arnst moved and Mr. Kimmel seconded the motion to approve additions/deletions to 2017-2018 supplemental contracts, as follows: a. Erica Musser Special Education $1,380.00 Deletion b. Tonia Kauffman Special Education $1,380.00 Addition c. Kavdia Ovchinnikoff Lacrosse – Girls – Varsity $4,971.70 Addition d. Hali Albert Lacrosse – Girls – 1st Assistant – 70% $2,851.24 Deletion e. Hali Albert Lacrosse – Girls – 1st Assistant – 70% $3,480.19 Addition f. David Lambert Lacrosse – Boys – 1st Assistant – 50% of 70% $1,425.62 Deletion

A voice vote was unanimous in favor of the motion.

APPROVAL OF SUBSTITUTES

Mr. Arnst moved and Mr. Kimmel seconded the motion to approve the employment of substitutes in their respective capacities:

Certified Substitutes Belczyk, Evan R. Health/Physical Education (PK-12) Motich, Elizabeth M. Social Studies (7-12), English (7-12) Sipes, Kelly L. Elementary (K-6) Stottlemyer, Kevin M. Mathematics (7-12)

3 10/02/17 Emergency Certified Substitutes Blade, Ryan T. All Subject Areas Boyer, Matthew T. All Subject Areas King, Lindsay All Subject Areas Moore, Christina M. Elementary Only Ost, Alexandra M. All Subject Areas Phillips, Laura M. Elementary Only Ray, Holly A. Elementary Only Reynolds, Karen C. All Subject Areas Risser, Christine A. All Subject Areas Wagenseller, Christopher D. Secondary Only

Support Staff Substitutes Brands, Jennifer E. Landis, Erin R. Mylin, Andrea L.

A voice vote was unanimous in favor of the motion.

APPROVAL OF EVENT WORKERS

Mr. Arnst moved and Mr. Kimmel seconded the motion to 2017-2018 event workers, as follows:

Kauffman, Suzanne F. Nolt, Jeffrey L.

A voice vote was unanimous in favor of the motion.

APPROVAL OF VOLUNTEERS

Mr. Arnst moved and Mr. Kimmel seconded the motion to approve 2017-2018 volunteers, as follows:

Gallagher, Jeffrey A. Kann, Kimberly S. Kauffman, Tonia F. Keefer, Justin E. Lambert, David A. Landis, Jeffrey D. McCrabb, Jennifer L. McCrabb, Jeffrey A. Shehan, Lindsay L. Stoltzfus, Ashley M.

A voice vote was unanimous in favor of the motion.

APPROVAL OF SALARIES

Mr. Arnst moved and Mr. Kimmel seconded the motion to approve 2017-2018 salaries (with the exception of Kathryn Janae McMichael, Brigid H. Hillen, Cindy L. Byrnes, and Benjamin Pontz), as attached to these Minutes.

A voice vote was unanimous in favor of the motion.

Mr. Arnst moved and Mr. Mills seconded the motion to approve the supplemental salary of Benjamin Pontz.

A voce vote was 6:0:1 in favor of the motion. Mrs. Pontz abstained from the vote.

Mr. Arnst moved and Byrnes seconded the motion to approve the professional and supplemental salaries of Kathryn Janae McMichael.

A voice vote was 6:0:1 in favor of the motion. Mrs. Herr abstained from the vote.

Mr. Arnst moved and Mr. Kimmel seconded the motion to approve the hourly salaries of Brigid H. Hillen and Cindy L. Byrnes.

A voice vote was 6:0:1 in favor of the motion. Mr. Byrnes abstained from the vote.

4 10/02/17 APPROVAL OF UGI FIRM COMMITTMENT AGREEMENT

Mr. Mills moved and Mrs. Spahn seconded the motion to approve a UGI Firm Committment Agreement.

A voice vote was unanimous in favor of the motion.

APPROVAL OF AN AGREEMENT WITH MILLERSVILLE UNIVERSITY

Mr. Mills moved and Mrs. Pontz seconded the motion to approve an affiliation agreement with Millersville University for professional block and student teachers.

A voice vote was unanimous in favor of the motion.

APPROVAL OF DISTRICT COMPREHENSIVE PLAN

Mrs. Pontz moved and Mr. Byrnes seconded the motion to approve the Lampeter-Strasburg School District Comprehensive Plan (July 1, 2018, to June 30, 2021).

A voice vote was unanimous in favor of the motion.

APPROVAL OF SPONSORSHIP AGREEMENT

Mr. Byrnes moved and Mr. Kimmel seconded the motion to approve a corporate sponsorship renewal agreement for Lampeter-Strasburg School District tennis courts with Brown and Associates.

A voice vote was unanimous in favor of the motion.

APPROVAL OF SCHOOL BOARD MEMBER RESIGNATION

Mr. Byrnes moved and Mrs. Pontz seconded the motion to approve the resignation of Doreen L. Packer, Ed.D., as a member of the Lampeter-Strasburg School District Board of School Directors.

A voice vote was unanimous in favor of the motion.

Dr. Peart reviewed the succession plan for replacement of a member of the Board of School Directors. A tentative date for interviews was established as October 23, 2017, beginning at 6:00 p.m.

Mr. Byrnes moved and Mrs. Spahn seconded the motion to temporarily appoint Melissa S. Herr as the Board representative to Lancaster-Lebanon Intermediate Unit 13, replacing Doreen L. Packer, Ed.D.

A voice vote was unanimous in favor of the motion.

NEW BUSINESS

Mrs. Pontz expressed appreciation to Terry L. Sweigart for his years of service as Business Manager to Lampeter- Strasburg School District. The Board concurred.

OPPORTUNITY FOR PUBLIC COMMENT

No comment.

ADJOURNMENT TO EXECUTIVE SESSION

The meeting adjourned to Executive Session at 8:18 p.m. to hold an information session related to the negotiation/update of a collective bargaining agreement.

MEETING RECONVENED AND ADJOURNED

The meeting was reconvened and properly adjourned at 8:30 p.m.

Jeanne L. Hoffard Secretary

5 10/02/17

MINUTES OF THE BOARD OF SCHOOL DIRECTORS LAMPETER-STRASBURG SCHOOL DISTRICT Administration Building 1600 Book Road Lancaster, Pennsylvania 17602 October 16, 2017

President Melissa S. Herr called the meeting to order at 7:30 p.m.

PRESENT: Board Members, Mr. David J. Beiler, Mr. James H. Byrnes, Mrs. Melissa S. Herr, Mr. Scott J. Kimmel, Mr. Jeffrey A. Mills, Mrs. Patricia M. Pontz, Mrs. Audra R. Spahn; Superintendent, Dr. Kevin S. Peart; Assistant Superintendent, Dr. Andrew M. Godfrey; Business Manager, Mr. Terry L. Sweigart; Assistant Business Manager, Mrs. Kathleen Boyce; Administrative Assistant, Mrs. Jeanne L. Hoffard; News Reporter, Mr. David Griffith; and visitors.

ABSENT: Board Member, Mr. Scott M. Arnst.

APPROVAL OF PARAMETERS RESOLUTION TO REFUND SERIES OF 2011 BONDS AND BORROW FUNDS FOR ATHLETIC AMENITIES PROJECTS

Mr. Byrnes moved and Mr. Mills seconded the motion to approve the parameters resolution, as presented and as attached to these Minutes.

A roll call vote was unanimous in favor of the motion.

PRESENTATION OF 2016-2017 FINANCIAL STATEMENTS AND AUDIT

BBD, LLP, presented audit information for the 2016-2017 financial statements.

APPROVAL TO AWARD BID FOR JUNIOR VARSITY SOFTBALL DUGOUTS

Mr. Beiler moved and Mr. Kimmel seconded the motion to approve the award for the Junior Varsity Softball Dugout to Mark Sides Construction, 62 Hillcrest Lane, Elizabethtown, PA 17022, in the amount of $119,230.

A voice vote was unanimous in favor of the motion.

APPROVAL OF ELECTRONIC ACT 168 CONTRACT WITH IU13

Mr. Mills moved and Mr. Byrnes seconded the motion to approve a contract with Lancaster-Lebanon IU13 for the hosting of an Act 168 service where the District will utilize a program that electronically manages Act 168 forms of potential new hires.

A voice vote was 6:0:1 in favor of the motion. Mrs. Pontz abstained from the vote.

APPROVAL OF A MEMORANDUM OF UNDERSTANDING WITH LSEA REGARDING HEALTHCARE ENROLLMENT LANGUAGE

Mrs. Pontz moved and Mr. Byrnes seconded the motion to approve the Memorandum of Understanding with LSEA regarding healthcare enrollment language with changes as discussed, as attached to these Minutes.

A voice vote was unanimous in favor of the motion.

RATIFICATION OF BOARD OF REVIEW DECISIONS

Mr. Byrnes moved and Mr. Kimmel seconded the motion to ratify the Board of Review decisions of October 10, 2017.

A voice vote was unanimous in favor of the motion.

ADJOURNMENT TO EXECUTIVE SESSION

The meeting adjourned to Executive Session at 8:15 p.m. to hold an information session related to the negotiation/update of a collective bargaining agreement.

1 10/16/17

MEETING RECONVENED AND ADJOURNED

The meeting was reconvened and properly adjourned at 8:50 p.m.

Jeanne L. Hoffard Secretary

2 10/16/17

LAMPETER-STRASBURG SCHOOL DISTRICT Lampeter, Pennsylvania 17537 November 6, 2017

Communications

1. Knarr, Dustin D. – a letter of resignation from a supplemental position. 2. Schreckengost, Gary H. – a letter requesting a leave of absence. 3. Schreckengost, Gary H. – a letter of resignation. 4. Sidorov, Abbey E. – a letter requesting a leave of absence. 5. Snyder, Brittany N. – a letter requesting a leave of absence. 6. Stoltzfus, Steven D. – a letter of resignation from a supplemental position. 7. Zimmerman, Jennifer L. – a letter indicating a request for a change of employment status. 8. Zimmerman, John R., President, New Holland Band – a letter of appreciation for use of the Performing Arts Center for a performance of the United States Marine Band. Condensed Board Summary Report Fund: 10 General Fund From10/04/2017 To 11/07/2017 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 1000's 1100 Instructional 22,317,990.00 2,219,942.21 4,747,236.48 21.32 11,421.16 17,559,332.36 1190 Federal Programs 505,040.00 68,284.96 116,168.10 23.00 0.00 388,871.90 1100 *TOTALS* 22,823,030.00 2,288,227.17 4,863,404.58 21.35 11,421.16 17,948,204.26 1200 SPEC PROG ELEMEN/SECOND 6,836,830.00 707,405.59 1,465,352.93 21.43 0.00 5,371,477.07 1243 GIFTED SUPPORT 321,050.00 32,463.05 64,712.25 20.15 0.00 256,337.75 1280 EARLY INTERVENTION SUPT 0.00 0.00 0.00 0.00 0.00 0.00 1290 OTHER SUPPORT 35,000.00 0.00 0.00 0.00 0.00 35,000.00 1200 *TOTALS* 7,192,880.00 739,868.64 1,530,065.18 21.27 0.00 5,662,814.82 1310 AGRICULTURAL EDUCATION 195,840.00 19,605.12 39,567.20 20.20 0.00 156,272.80 1370 TECHNICAL EDUCATION 537,320.00 0.00 177,280.99 32.99 0.00 360,039.01 1300 *TOTALS* 733,160.00 19,605.12 216,848.19 29.57 0.00 516,311.81 1420 SUMMER SCHOOL 2,300.00 0.00 80.63 3.50 0.00 2,219.37 1421 Summer School - Enrich 0.00 0.00 0.00 0.00 0.00 0.00 1430 HOMEBOUND INSTRUCTION 33,830.00 1,006.76 1,796.56 5.31 0.00 32,033.44 1431 Extended Year Program 0.00 0.00 25,646.66 0.00 0.00 -25,646.66 1441 ADJUDICATED COURT PLACE 50,000.00 20,486.17 22,046.17 44.09 0.00 27,953.83 1450 Instr Program-Tutoring 0.00 0.00 0.00 0.00 0.00 0.00 1494 ESL 189,530.00 18,528.04 38,338.23 20.22 0.00 151,191.77 1497 Alternative Ed 44,800.00 0.00 20,500.00 45.75 0.00 24,300.00 1400 *TOTALS* 320,460.00 40,020.97 108,408.25 33.82 0.00 212,051.75 1700 COMMUNITY/JR COLLEGE ED 0.00 0.00 0.00 0.00 0.00 0.00 1700 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 Major Function - 1000's 31,069,530.00 3,087,721.90 6,718,726.20 21.66 11,421.16 24,339,382.64

2000's 2110 SUPERVISION PUPIL PERS 18,740.00 4,123.00 9,893.30 65.59 2,400.00 6,446.70 2120 GUIDANCE SERVICES 1,011,120.00 99,926.07 208,165.57 20.58 11.99 802,942.44 2123 APPRAISAL SERVICES 438,800.00 43,360.33 90,954.18 20.72 0.00 347,845.82 2130 ATTENDANCE SERVICES 2,210.00 0.00 0.00 0.00 0.00 2,210.00 2142 PSYCHOLOGICAL TESTING 9,000.00 0.00 0.00 0.00 0.00 9,000.00 2150 SPEECH PATH/AUDIOLOGY 315,780.00 36,379.98 61,659.38 19.52 0.00 254,120.62 2160 SOCIAL WORK SERVICES 111,560.00 10,855.70 21,733.39 19.48 0.00 89,826.61 2170 STUDENT ACCT SERVICES 76,410.00 7,340.22 18,547.38 24.27 0.00 57,862.62 2100 *TOTALS* 1,983,620.00 201,985.30 410,953.20 20.83 2,411.99 1,570,254.81 2250 SCHOOL LIBRARY SERVICES 431,570.00 46,164.54 88,568.76 21.14 2,673.95 340,327.29 2260 INSTRUCTION & CURR DEV 287,850.00 17,279.71 88,290.95 30.67 0.00 199,559.05 2270 INSTRUC STAFF DEVEL SVC 6,070.00 0.00 3,885.00 64.00 0.00 2,185.00

11/01/2017 08:52:13 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 1 Condensed Board Summary Report Fund: 10 General Fund From10/04/2017 To 11/07/2017 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 2271 Certified Instr Staff 0.00 3,195.00 48,894.00 0.00 0.00 -48,894.00 2272 Non-Certified Instr 0.00 0.00 0.00 0.00 0.00 0.00 2200 *TOTALS* 725,490.00 66,639.25 229,638.71 32.02 2,673.95 493,177.34 2310 BOARD SERVICES 45,860.00 8,511.80 44,568.40 97.18 0.00 1,291.60 2320 BOARD TREASURER SERVICE 0.00 0.00 0.00 0.00 0.00 0.00 2330 TAX ASSESS & COLLECTION 158,180.00 9,743.92 26,067.64 16.47 0.00 132,112.36 2340 STAFF RELATIONS/NEGO 0.00 0.00 0.00 0.00 0.00 0.00 2350 LEGAL SERVICES 95,000.00 6,586.55 16,972.73 17.86 0.00 78,027.27 2360 OFFICE SUPERINTENDENT 752,170.00 73,898.51 220,789.87 29.35 0.00 531,380.13 2361 Supt. - Other 22,720.00 832.17 1,504.42 6.62 0.00 21,215.58 2370 COMMUNITY RELATIONS SVC 87,760.00 7,574.95 23,012.06 26.31 83.97 64,663.97 2380 OFFICE OF PRINCIPAL SVC 1,739,270.00 173,885.37 490,105.18 28.18 39.99 1,249,124.83 2300 *TOTALS* 2,900,960.00 281,033.27 823,020.30 28.37 123.96 2,077,815.74 2420 MEDICAL SERVICES 5,120.00 660.00 1,980.00 38.67 0.00 3,140.00 2430 DENTAL SERVICES 1,030.00 0.00 0.00 0.00 0.00 1,030.00 2440 NURSING SERVICES 536,850.00 56,765.97 112,388.87 20.93 7.70 424,453.43 2490 OTHER HEALTH SERVICES 13,600.00 1,607.10 2,442.10 17.95 0.00 11,157.90 2400 *TOTALS* 556,600.00 59,033.07 116,810.97 20.98 7.70 439,781.33 2500 SUPP SERVICES-BUSINESS 346,610.00 6,078.45 13,666.93 3.94 0.00 332,943.07 2511 SUPERVISION OF FISCAL 200,590.00 23,510.44 70,401.44 35.09 0.00 130,188.56 2512 BUDGETING SERVICES 54,770.00 6,487.72 19,282.80 35.20 0.00 35,487.20 2513 RECEIVE & DISBURSE FUND 0.00 10,779.20 31,865.83 0.00 0.00 -31,865.83 2514 PAYROLL SERVICES 0.00 7,296.98 20,208.47 0.00 0.00 -20,208.47 2515 FINANCIAL ACCT SERVICE 54,770.00 6,546.80 19,218.02 35.08 0.00 35,551.98 2590 OTHER SUPP SVC-BUSINESS 0.00 5,693.56 14,900.93 0.00 0.00 -14,900.93 2500 *TOTALS* 656,740.00 66,393.15 189,544.42 28.86 0.00 467,195.58 2611 Supervision-Plant Svcs 117,580.00 14,051.65 41,217.35 35.05 0.00 76,362.65 2620 Custodial Services 2,878,190.00 216,567.41 848,307.52 29.47 0.00 2,029,882.48 2630 Grounds/Maintenance 549,340.00 82,120.72 267,759.17 48.74 0.00 281,580.83 2650 VEHICLE OPER & MAINT 33,060.00 3,820.47 10,274.50 31.07 0.00 22,785.50 2660 SECURITY SERVICES 9,990.00 33.17 43.69 0.43 0.00 9,946.31 2600 *TOTALS* 3,588,160.00 316,593.42 1,167,602.23 32.54 0.00 2,420,557.77 2700 Public Transportation 6,910.00 0.00 408.01 5.90 0.00 6,501.99 2711 Super of Student Transp 74,610.00 7,256.44 21,777.38 29.18 0.00 52,832.62 2720 VEHICLE OPERATION SVC 1,416,670.00 157,762.61 386,059.05 27.25 0.00 1,030,610.95 2730 MONITORING SERVICES 15,400.00 3,858.21 4,440.30 28.83 0.00 10,959.70 2740 VEHICLE SVC & MAINT 43,550.00 3,820.48 10,208.48 23.44 0.00 33,341.52 2750 Non-Public Transp 0.00 12,251.18 12,251.18 0.00 0.00 -12,251.18 2700 *TOTALS* 1,557,140.00 184,948.92 435,144.40 27.94 0.00 1,121,995.60

11/01/2017 08:52:13 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 2 Condensed Board Summary Report Fund: 10 General Fund From10/04/2017 To 11/07/2017 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 2818 Technology 1,484,590.00 90,297.92 828,564.47 60.50 69,654.82 586,370.71 2832 RECRUITMENT & PLACEMENT 930.00 12.12 264.16 28.40 0.00 665.84 2833 STAFF ACCOUNTING SVCS 71,170.00 4,835.49 6,832.32 9.60 0.00 64,337.68 2834 STAFF DEV - NON-CERT 0.00 0.00 6,204.00 0.00 0.00 -6,204.00 2836 Non-Instr, non-certifid 0.00 800.00 800.00 0.00 0.00 -800.00 2800 *TOTALS* 1,556,690.00 95,945.53 842,664.95 58.60 69,654.82 644,370.23 2900 OTHER SUPPORT SERVICES 27,400.00 0.00 0.00 0.00 0.00 27,400.00 2910 Property Tax - SE 5,590.00 0.00 0.00 0.00 0.00 5,590.00 2900 *TOTALS* 32,990.00 0.00 0.00 0.00 0.00 32,990.00 Major Function - 2000's 13,558,390.00 1,272,571.91 4,215,379.18 31.64 74,872.42 9,268,138.40

3000's 3100 Food Service 0.00 32,436.03 32,436.03 0.00 0.00 -32,436.03 3100 *TOTALS* 0.00 32,436.03 32,436.03 0.00 0.00 -32,436.03 3210 SCHOOL STUDENT ACT 159,530.00 12,653.33 32,424.74 23.14 4,497.91 122,607.35 3211 Performing Arts Center 30,500.00 253.41 14,614.91 47.91 0.00 15,885.09 3250 Athletics 842,370.00 104,705.18 286,495.53 36.35 19,759.00 536,115.47 3200 *TOTALS* 1,032,400.00 117,611.92 333,535.18 34.65 24,256.91 674,607.91 3300 COMMUNITY SERVICES 6,500.00 0.00 0.00 0.00 0.00 6,500.00 3340 SACC 0.00 19,923.76 19,923.76 0.00 0.00 -19,923.76 3300 *TOTALS* 6,500.00 19,923.76 19,923.76 306.51 0.00 -13,423.76 3400 1,750.00 0.00 0.00 0.00 0.00 1,750.00 3400 *TOTALS* 1,750.00 0.00 0.00 0.00 0.00 1,750.00 Major Function - 3000's 1,040,650.00 169,971.71 385,894.97 39.41 24,256.91 630,498.12

5000's 5110 DEBT SERVICE 1,401,470.00 211,734.77 255,215.30 18.21 0.00 1,146,254.70 5130 REFUND PRIOR YR REV 0.00 0.00 0.00 0.00 0.00 0.00 5100 *TOTALS* 1,401,470.00 211,734.77 255,215.30 18.21 0.00 1,146,254.70 5220 SPECIAL REV TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.00 5230 CAPITAL PROJ TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.00 5240 DEBT SERVICE TRANSFERS 4,372,000.00 -201,600.01 0.00 0.00 0.00 4,372,000.00 5200 *TOTALS* 4,372,000.00 -201,600.01 0.00 0.00 0.00 4,372,000.00 5800 SUSPENSE ACCOUNT 0.00 541,507.42 1,831,322.95 0.00 0.00 -1,831,322.95 5800 *TOTALS* 0.00 541,507.42 1,831,322.95 0.00 0.00 -1,831,322.95 5900 BUDGETARY RESERVE 400,000.00 0.00 0.00 0.00 0.00 400,000.00

11/01/2017 08:52:13 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 3 Condensed Board Summary Report Fund: 10 General Fund From10/04/2017 To 11/07/2017 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 5900 *TOTALS* 400,000.00 0.00 0.00 0.00 0.00 400,000.00 Major Function - 5000's 6,173,470.00 551,642.18 2,086,538.25 33.79 0.00 4,086,931.75

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

11/01/2017 08:52:13 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 4 Condensed Board Summary Report Fund: 10 General Fund From10/04/2017 To 11/07/2017 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 6000's 6111 CURRENT REAL ESTATE TAX -33,496,320.00 -1,289,290.45 -31,659,622.21 94.51 0.00 -1,836,697.79 6112 INTERIM REAL ESTATE TAX -251,800.00 -11,978.32 -14,910.76 5.92 0.00 -236,889.24 6113 PUBLIC UTILITY REALTY -40,000.00 -37,390.10 -37,390.10 93.47 0.00 -2,609.90 6151 CURRENT ACT 511 EIT -3,085,250.00 -130,783.39 -262,543.41 8.50 0.00 -2,822,706.59 6153 CURR ACT 511 REAL EST -430,000.00 -38,455.27 -138,271.13 32.15 0.00 -291,728.87 6100 *TOTALS* -37,303,370.00 -1,507,897.53 -32,112,737.61 86.08 0.00 -5,190,632.39 6411 DELINQUENT REAL ESTATE -550,000.00 -60,393.47 -60,393.47 10.98 0.00 -489,606.53 6420 DELINQUENT PC SECT 679 0.00 -16.50 -49.50 0.00 0.00 49.50 6400 *TOTALS* -550,000.00 -60,409.97 -60,442.97 10.98 0.00 -489,557.03 6510 Earnings on Investment -65,000.00 1,441.16 -1,697.12 2.61 0.00 -63,302.88 6530 GAINS OR LOSSES ON SALE 0.00 0.00 0.00 0.00 0.00 0.00 6500 *TOTALS* -65,000.00 1,441.16 -1,697.12 2.61 0.00 -63,302.88 6710 ADMISSIONS -51,000.00 -15,934.00 -25,804.00 50.59 0.00 -25,196.00 6730 STUDENT ORG MEM DUES -30,000.00 -1,635.00 -26,100.00 87.00 0.00 -3,900.00 6790 ADVERTISING REVENUE -25,060.00 -440.75 -440.75 1.75 0.00 -24,619.25 6700 *TOTALS* -106,060.00 -18,009.75 -52,344.75 49.35 0.00 -53,715.25 6821 EITC Funds 0.00 0.00 0.00 0.00 0.00 0.00 6830 REV FROM INTERMED-FED -440,550.00 0.00 0.00 0.00 0.00 -440,550.00 6831 FED REV RECEIVED OTHER 0.00 0.00 0.00 0.00 0.00 0.00 6833 ARRA IDEA Pass Through 0.00 0.00 0.00 0.00 0.00 0.00 6839 FED REV OTHER INTER 0.00 -43,922.98 -43,922.98 0.00 0.00 43,922.98 6890 OTHER REV FROM INTERMED -29,000.00 -9,536.28 -9,536.28 32.88 0.00 -19,463.72 6800 *TOTALS* -469,550.00 -53,459.26 -53,459.26 11.38 0.00 -416,090.74 6910 RENTALS -90,000.00 -10,149.79 -27,139.37 30.15 0.00 -62,860.63 6920 CONTRIBUTION & DONATION 0.00 0.00 0.00 0.00 0.00 0.00 6941 REGULAR SCH TUITION -59,000.00 0.00 -2,500.01 4.23 0.00 -56,499.99 6942 SUMMER SCHOOL TUITION -2,200.00 0.00 -480.00 21.81 0.00 -1,720.00 6944 Incarcerated Education 0.00 0.00 0.00 0.00 0.00 0.00 6950 EDUCATIONAL IMPACT FEES -9,200.00 0.00 -120.00 1.30 0.00 -9,080.00 6990 MISCELLANEOUS REVENUE -65,000.00 -2,591.89 -11,716.32 18.02 0.00 -53,283.68 6991 REMS Revenue 0.00 0.00 0.00 0.00 0.00 0.00 6900 *TOTALS* -225,400.00 -12,741.68 -41,955.70 18.61 0.00 -183,444.30 Major Function - 6000's -38,719,380.00 -1,651,077.03 -32,322,637.41 83.47 0.00 -6,396,742.59

7000's 7110 BASIC EDUCATION -4,165,790.00 -611,221.00 -1,222,442.00 29.34 0.00 -2,943,348.00 7160 TUITION ORPHANS & CHILD -45,000.00 0.00 0.00 0.00 0.00 -45,000.00

11/01/2017 08:52:13 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 5 Condensed Board Summary Report Fund: 10 General Fund From10/04/2017 To 11/07/2017 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 7100 *TOTALS* -4,210,790.00 -611,221.00 -1,222,442.00 29.03 0.00 -2,988,348.00 7210 HOMEBOUND INSTRUCTION 0.00 0.00 0.00 0.00 0.00 0.00 7220 VOCATIONAL EDUCATION -50,000.00 -6,980.00 -13,960.00 27.92 0.00 -36,040.00 7230 ALTERNATIVE EDUCATION 0.00 0.00 0.00 0.00 0.00 0.00 7250 MIGRATORY CHILDREN 0.00 0.00 0.00 0.00 0.00 0.00 7270 SPECIALIZED ED EXCEPT -1,429,870.00 0.00 -419,335.00 29.32 0.00 -1,010,535.00 7290 OTHER PROGRAM SUBSIDIES 0.00 0.00 0.00 0.00 0.00 0.00 7200 *TOTALS* -1,479,870.00 -6,980.00 -433,295.00 29.27 0.00 -1,046,575.00 7310 TRANSPORT (REG & ADDTL) -648,650.00 0.00 -57,889.00 8.92 0.00 -590,761.00 7320 RENT & SINK FUND PYMT -502,950.00 -16,281.07 -16,281.07 3.23 0.00 -486,668.93 7330 HEALTH SERVICES, ACT 25 -60,000.00 0.00 0.00 0.00 0.00 -60,000.00 7340 Property Tax Relief -635,970.00 -317,987.46 -635,974.46 100.00 0.00 4.46 7360 SAFE SCHOOLS 0.00 0.00 0.00 0.00 0.00 0.00 7300 *TOTALS* -1,847,570.00 -334,268.53 -710,144.53 38.43 0.00 -1,137,425.47 7501 PA Accountability Grant 0.00 0.00 0.00 0.00 0.00 0.00 7505 Ready to Learn Block Gr -281,120.00 0.00 0.00 0.00 0.00 -281,120.00 7509 Supplemental Equip Gran 0.00 0.00 0.00 0.00 0.00 0.00 7500 *TOTALS* -281,120.00 0.00 0.00 0.00 0.00 -281,120.00 7810 STATE SHARE SS & MED -834,640.00 0.00 0.00 0.00 0.00 -834,640.00 7820 STATE SHARE RETIRE CONT -3,619,050.00 0.00 0.00 0.00 0.00 -3,619,050.00 7800 *TOTALS* -4,453,690.00 0.00 0.00 0.00 0.00 -4,453,690.00 Major Function - 7000's -12,273,040.00 -952,469.53 -2,365,881.53 19.27 0.00 -9,907,158.47

8000's 8514 ESEA, TITLE I -420,000.00 -49,777.46 -104,797.93 24.95 0.00 -315,202.07 8515 IDEA, SECTION 619 -50,890.00 -12,166.80 -12,166.80 23.90 0.00 -38,723.20 8517 Title IV-Std Enrichment 0.00 -1,333.34 -1,333.34 0.00 0.00 1,333.34 8500 *TOTALS* -470,890.00 -63,277.60 -118,298.07 25.12 0.00 -352,591.93 8690 OTH RESTRICT FED GRANT 0.00 0.00 0.00 0.00 0.00 0.00 8600 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 8810 MED ASSIST REIMB ACCESS 0.00 0.00 0.00 0.00 0.00 0.00 8820 MED ASSI REIMB TRANS 0.00 0.00 0.00 0.00 0.00 0.00 8800 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 Major Function - 8000's -470,890.00 -63,277.60 -118,298.07 25.12 0.00 -352,591.93

9000's 9310 General Fund Transfers 0.00 0.00 0.00 0.00 0.00 0.00

11/01/2017 08:52:13 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 6 Condensed Board Summary Report Fund: 10 General Fund From10/04/2017 To 11/07/2017 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 9330 CAPITAL PROJECT TRANS 0.00 0.00 0.00 0.00 0.00 0.00 9300 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 9400 SALE OF FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 9400 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 9500 REFUND OF PRIOR YR EXP 0.00 0.00 0.00 0.00 0.00 0.00 9510 Other Financing Source 0.00 0.00 0.00 0.00 0.00 0.00 9500 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 9611 RECEIPTS LEA PA-EDU 0.00 0.00 0.00 0.00 0.00 0.00 9600 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 9999 ERROR 0.00 0.00 0.00 0.00 0.00 0.00 9900 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 Major Function - 9000's 0.00 0.00 0.00 0.00 0.00 0.00

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

11/01/2017 08:52:13 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 7 LAMPETER-STRASBURG SCHOOL DISTRICT Monthly Board Balance Sheet Report November 6, 2017

Year-To-Date Balance Assets

Cash and Investments 30,074,554.29 Petty Cash 495.00 Interest Receivable 0.00 Taxes Receivable 290,076.69 Uncollectable Taxes -6,760.00 Interfund Accounts Receivable 86,035.02 Intergovernmental Accounts Receivable 0.00 State Subsidies Receivable 399,497.32 Federal Subsidies Receivable 24,670.83 Prepaid Expenses 0.00 Other Accounts Receivable 42,030.44 Inventories 56,038.03 Total Assets: 30,966,637.62

Liabilities

Interfund Accounts Payable 0.00 Other Accounts Payable -412.00 Interfund Payables - Scholarships 299.64 Intergovernmental Accounts Payable -9,543.15 Accrued Salaries and Benefits -2,361,058.19 Payroll Payables -647,965.63 Deferred Revenue -283,316.69 Prepaid Revenue -27,894.83 Total Liabilities: -3,329,890.85

Net Assets

Assigned Fund Balance -2,324,000.00 Reserve for Inventories -56,038.03 Unassigned Fund Balance -3,856,430.33 Reserve for Encumbrances -110,550.49 Encumbered for Appropriated Expenses -21,289,727.92 Total Net Assets: -27,636,746.77

Total Liabilities and Net Assets: -30,966,637.62 Lampeter-Strasburg School District Financial Comparison Report November 6, 2017

Revenue Expenditures Surplus/Loss

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

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

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

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

% Change - Current vs. Prior Y-T-D 2.8% 5.2% 1.3% Over (under)

Year-to-Date Actual as % of 67.6% 25.9% ------2017-18 Budget

Prior Year-to-Date Actual as % of 67.3% 25.0% ------2016-17 Budget

($ in Thousands) LAMPETER-STRASBURG SCHOOL DISTRICT INVESTMENTS - General Fund As of October 31, 2017

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

BB&T Bank 0.20 n/a n/a 5,239,523.86 4,363.68 PSDMAX account 0.89 n/a n/a 307,004.66 3,289.07 BB&T Securities 0.00 n/a n/a 13,674.60 163.44

PSDLAF Investments: Affiliated Bank 1.30 8/17/2017 8/17/2018 245,000.00 Ally Bank 1.15 10/22/2015 10/23/2017 240,000.00 5,535.12 x American Express 1.15 10/21/2015 10/23/2017 240,000.00 5,542.68 x Discover 1.15 10/21/2015 10/23/2017 240,000.00 5,542.68 x Harbarone Bank 1.30 8/25/2017 2/26/2018 245,000.00 Kansas State Bank 1.30 8/17/2017 8/17/2018 245,000.00 Morgan Stanley Bank 1.45 8/24/2017 8/24/2018 245,000.00 TCM Bank 1.40 8/17/2017 8/17/2018 245,000.00 Tristate Capital 1.29 8/17/2017 8/17/2018 245,000.00 Full Flex CD - rate increased from 0.90 1.00 6/27/2017 8/15/2017 3,400,000.00 3,535.89 x Full Flex CD 1.00 8/28/2017 11/14/2017 1,900,000.00 2,013.69 Full Flex CD 1.10 8/29/2017 11/14/2017 5,000,000.00 6,134.25 Full Flex CD 1.10 9/25/2017 11/14/2017 6,000,000.00 5,063.01 Full Flex CD 1.10 10/31/2017 11/14/2017 2,000,000.00

BB&T Securities: 21st Century Bank 1.195 9/25/2017 1/25/2018 244,963.25 Bank Clovis 1.404 7/27/2017 5/29/2018 244,889.75 833.67 Bank Leumi USA 1.291 9/29/2017 3/29/2018 244,951.00 Bank of the West 1.351 7/26/2017 1/23/2018 244,938.75 Beal Bank 1.418 9/8/2017 6/20/2018 244,877.50 BNY Mellon 1.241 9/19/2017 3/19/2018 244,951.00 Capital One 0.978 2/3/2017 1/22/2018 49,927.21 174.63 Comenity Bank 1.404 8/11/2017 5/11/2018 244,902.00 552.76 Comenity Bank Chesapeake 1.343 8/18/2017 3/19/2018 244,938.75 Enterprise Bank 1.301 9/29/2017 3/29/2018 244,938.75 251.71 First Foundation Bank 1.368 9/13/2017 6/18/2018 244,877.50 First Virginia Bank 1.293 9/28/2017 4/27/2018 244,938.75 Goldman Sachs Bank USA 0.879 9/14/2016 8/3/2017 55,022.00 426.38 x Goldman Sachs Bank USA 0.801 1/31/2017 8/18/2017 100,150.00 435.73 x Goldman Sachs Bank USA 0.943 2/3/2017 1/23/2018 200,476.00 594.93 Homestreet Bank 0.923 1/26/2017 11/24/2017 244,853.00 1,540.46 Marlin Business Bank 0.849 9/14/2016 8/7/2017 68,109.43 516.24 x Merrick Bank 1.301 9/22/2017 3/22/2018 244,938.75 251.71 Sallie Mae 1.400 8/11/2017 2/16/2018 244,938.75 Southpoint Bank 1.293 9/18/2017 4/18/2018 244,938.75 251.71 Synchrony Bank 1.350 7/28/2017 1/29/2018 244,938.75 Synovus Bank 0.751 2/3/2017 8/16/2017 244,938.75 911.77 x TCF National Bank 1.300 8/9/2017 2/9/2018 244,938.75 Towne Bank 1.254 6/7/2017 3/7/2018 244,902.00 Washington Trust Co. 0.889 1/27/2017 10/10/2017 150,469.50 938.78 x Zions Bank Salt lake City 1.400 8/4/2017 4/18/2018 244,976.59

Government Bonds: Federal Farm Cr Banks Cons Systemwide 0.667 8/26/2016 7/3/2017 52,071.51 289.49 x Federal Farm Cr Banks Cons Systemwide 0.653 7/22/2016 7/17/2017 20,056.04 127.18 x LAMPETER-STRASBURG SCHOOL DISTRICT INVESTMENTS - General Fund As of October 31, 2017

Description Est. Date of Date of Amount Income Investment % Yield Purchase Maturity Year-to-Date Closed Federal Farm Cr Banks Cons Systemwide 0.718 8/16/2016 8/15/2017 50,622.08 358.35 x Federal Farm Cr Banks Cons Systemwide 1.229 7/20/2017 5/15/2018 71,847.91 Federal Farm Cr Banks Cons Systemwide 1.209 7/20/2017 1/12/2018 95,863.40 Federal Farm Cr Banks Cons Systemwide 1.062 9/11/2017 4/17/2018 64,971.40 52.30 Federal Farm Cr Banks Cons Systemwide 1.033 9/15/2017 4/18/2018 105,811.32 58.87 Federal Farm Cr Banks Cons Systemwide 1.020 9/15/2017 3/9/2018 75,747.00 Federal Farm Cr Banks Cons Systemwide 1.232 9/27/2017 5/23/2018 249,739.13 Federal Farm Cr Banks Cons Systemwide 1.350 10/12/2017 8/1/2018 250,502.50 Federal Home Loan Bank 0.669 1/27/2017 7/7/2017 105,141.93 310.74 x Federal Home Loan Bank 0.659 8/24/2016 8/23/2017 100,021.00 642.45 x Federal Home Loan Bank 0.716 9/8/2016 9/8/2017 100,021.82 712.10 x Federal Home Loan Bank 0.846 1/25/2017 12/8/2017 101,525.34 Federal Home Loan Bank 1.278 7/20/2017 6/12/2018 199,494.16 Federal Home Loan Bank 1.286 7/20/2017 5/30/2018 99,795.00 Federal Home Loan Bank 1.185 8/25/2017 4/25/2018 114,942.68 190.85 Federal Home Loan Bank 1.226 9/5/2017 6/8/2018 252,852.72 Federal Home Loan Bank 1.097 9/5/2017 3/9/2018 250,341.73 Federal Home Loan Bank 1.185 9/15/2017 1/23/2018 249,679.17 Federal Home Loan Bank 1.253 9/15/2017 6/5/2018 249,758.18 Federal Home Loan Bank 1.231 9/27/2017 6/8/2018 64,996.18 Federal Home Loan Bank 1.358 10/4/2017 10/1/2018 179,137.58 FHLMC Medium Term 0.629 7/21/2016 7/7/2017 230,872.97 1,270.69 x FHLMC Medium Term 0.650 7/25/2016 7/14/2017 150,348.00 943.00 x FHLMC Medium Term 0.682 8/16/2016 7/25/2017 35,092.05 222.56 x FHLMC Medium Term 0.639 7/28/2016 7/28/2017 95,328.53 604.83 x FHLMC Medium Term 0.863 1/25/2017 12/26/2017 199,963.82 699.06 FHLMC Medium Term 0.856 2/2/2017 12/29/2017 249,861.50 1,463.78 FHLMC Medium Term 1.158 8/25/2017 3/7/2018 171,459.67 23.41 FHLMC Medium Term 1.142 9/5/2017 2/26/2018 249,879.50 FHLMC Medium Term 1.241 9/11/2017 5/14/2018 89,842.50 FHLMC Medium Term 1.170 9/11/2017 5/11/2018 99,875.00 FHLMC Medium Term 1.113 9/15/2017 1/17/2018 99,950.00 FHLMC Medium Term 1.426 10/23/2017 9/28/2018 99,595.17 FNMA Note 0.672 8/29/2016 8/28/2017 100,313.00 667.44 x FNMA Note 0.706 9/7/2016 8/28/2017 40,053.20 273.08 x FNMA Note 1.141 7/20/2017 2/14/2018 74,928.18 36.00 FNMA Note 1.284 7/20/2017 6/27/2018 199,459.97 FNMA Note 1.112 8/25/2017 2/8/2018 149,917.04 FNMA Note 1.202 9/5/2017 5/21/2018 249,409.83 FNMA Note 1.112 9/5/2017 4/30/2018 249,725.28 FNMA Note 1.068 9/11/2017 4/25/2018 54,964.80 53.22 FNMA Note 1.155 9/11/2017 4/30/2018 104,884.62 1,378.92

Total 59,242.31 Less: 2016-17 Accrued Interest (9,601.98) 49,640.33 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2017 To 06/30/2018 facksmc Note: Output selection limited to transactions dated between 10/04/2017 and 11/07/2017

Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00109166AETNA INC. dist. Hosp. Ins. Admin. fee - Oct. 11,052.60 00109167AT&T MOBILITY dist. cell phone charges...... 2,825.51 00109168BB & T COMMERCIAL EQUIPMENT new van & truck lease pmt...... van & p/u trk. lease pmt...... 2,290.60 CAPITAL CORP. 00109169BENEFIT COORDINATORS CORP COBRA Admin. fee - Oct...... 167.04 00109170COMCAST CABLE add. cable outlets - H.S...... 31.81 00109171CROP PRODUCTION SERVICES lawn treatment supplies - mtnc.... 1,356.00 00109172DIRECT ENERGY BUSINESS Electricity - Strasburg Elem...... 1,174.71 00109173DIRECT ENERGY BUSINESS Natural Gas - Hans Herr...... Natural Gas - Hans Herr water heat 371.26 00109174FORGOTTEN FRIEND, INC. Preschool exp. - Early Childhood.. 500.00 00109175ITHACA COLLEGE Sertoma Hearing & Speech Scholar. 600.00 00109176RHOADS ENERGY CORP diesel fuel - Shultz Transp...... 12,251.18 00109177UGI UTILITIES, INC. Ntl. gas transp. - H.H...... Ntl gas transp. - H.H. water heate 537.58 001091784IMPRINT, INC. pens for Lampeter Fair...... 377.72 00109179A&I PRODUCTS belts - maint...... 47.86 00109180ADVANTAGE SPORT & FITNESS, repair fitness center weight equip 807.00 INC 00109181ANTHEM SPORTS LLC girls basketball supplies - athlet 681.97 00109182APPLE INC iPad - tech...... 299.00 00109183AUKAMP, BONNIE dental reimb...... vision reimb...... 962.00 00109184B&B INTEGRATIONS MM clock repair...... 356.30 00109185BAKER, TERRY Z. Title I - translate report card... 15.00 00109186BARLEY SNYDER LLP legal fees - September...... 6,586.55 00109187BB & T COMMERCIAL EQUIPMENT new truck & van lease...... van & mower lease...... 1,952.25 CAPITAL CORP. 00109188BBD, LLP final billing 2016-17 audit...... 6,000.00 00109189BENCHMARK EDUCATION CO. Title I supplies...... 500.50 00109190BITTERMAN SCALE CO scale service - wrestling...... 241.92 00109191CAPITAL TRISTATE electrical parts -maint...... electrical supplies...... 727.67 00109192CAPP INC HVAC parts - maint...... 375.36 00109193CAREER SAFE, LLC HS vo ag supplies...... 325.00 00109194CCIU Encyclopedia Britannica online - M 270.00 00109195CDW GOVERNMENT INC print cartridges - tech...... printer cartridges - tech...... 425.67 00109196CITY OF LANCASTER PA water usage - campus...... 2,789.16 00109197CLASS GUITAR RESOURCES MM vocal music supplies...... 88.80 00109198CM REGENT SOLUTIONS-ASSURANT life ins premium - November...... LTD premium - November...... 2,963.81 00109199COLT PLUMBING SPECIALTIES HS custodial supplies...... HS plumbing supplies...... 367.28 00109200COMCAST CABLE additional outlets - HS...... 31.81 00109201COMMONWEALTH OF PA pesticide business license...... 35.00 00109202CONESTOGA BUSINESS SOLUTIONS HS copier lease...... MM copier lease...... 10,480.00

* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 11/01/2017 08:49:56 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 1 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2017 To 06/30/2018 facksmc Note: Output selection limited to transactions dated between 10/04/2017 and 11/07/2017

Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00109203COOPER PRINTING INC. early childhood learning flyers... Board pages for minutes...... 778.26 00109204CORESOURCE , INC hosp ins prem - November...... 2,077.42 00109205CREST/GOOD MFG. CO. plumbing parts - maint...... 499.26 00109206CROWN TROPHY Pioneer Passes...... 27.00 00109207CSP disposal parts for HH kitchen..... track freezer repair...... 796.44 00109208D & J FARM STORE maint supplies...... 281.50 00109209DARRENKAMP'S HS home ec groceries...... MM home ec groceries...... 552.78 00109210DAUPHIN ELECTRIC SUPPLY electrical supplies...... lighting supplies - maint...... 1,339.74 00109211DEGLER-WHITING, INC. basketball backstops...... 3,200.00 00109212DHF ASSOCIATES production of RE installment...... 2,189.00 00109213DIAMANTONI & ASSOCIATES October physician's fee...... 660.00 00109214DICK BLICK HH art supplies...... 414.14 00109215DIDAX EDUCATIONAL RESOURCES Title I supplies...... 50.35 00109216DIRECT ENERGY BUSINESS electricity - campus...... electricity - stadium sign...... 26,377.19 00109217DIRECT ENERGY BUSINESS natural gas - HH water heater..... natural gas - LE kitchen...... 198.80 00109218DRESSEL WELDING SUPPLY, INC. MM science tank rental...... 45.29 00109219E.M. HERR FARM & HOME SUPPLY HS vo ag supplies...... HH custodial supplies...... 460.78 00109220EPLUS TECHNOLOGY OF PA tech equipment...... 561.44 00109221FBM ceiling tiles - maint...... 716.80 00109222FRANKFORD FLOORING INC. bathroom floor repair - admin bldg 1,715.00 00109223FREAS, JANENE substitute nursing services...... substitute nursing service...... 540.00 00109224FRONTIER district telephone system...... 1,437.44 00109225FULL COMPASS SYSTEMS, LTD PAC supplies...... 90.52 00109226G-SPORTS WRESTLING wrestling supplies - athletics.... 877.10 00109227G.R. MITCHELL, INC. HS wood tech supplies...... HS vo ag supplies...... 110.86 00109228GDC IT SOLUTIONS Chromebooks - tech equip...... 1,012.00 00109229GEIGER MM car magnets...... 525.87 00109230GLOBAL PRINTING & PACKAGING personnel folders - MM...... 1,350.00 00109231GRIZZLY INDUSTRIAL HS wood tech supplies...... 212.06 00109232HAJOCA CORPORATION water heater - maint...... plumbing parts - maint...... 10,660.52 00109233HENRY SCHEIN INC LE nursing supplies - IU bid...... 10.08 00109234HILLYARD INC-LANCASTER HS custodial equipment repair..... MM custodial equipment repair..... 530.15 00109235HOLABIRD boy's tennis supplies - athletics. girl's tennis supplies - athletics 975.31 00109236HOUGHTON MIFFLIN HARCOURT CogAT 7 screener online...... Title I supplies...... 1,900.04 PUBLISHING CO. 00109237INDUSTRIAL COMBUSTION SPEC. HS boiler service & inspection.... HH boiler service & inspection.... 4,122.50 00109238INGRAM LIBRARY SRVICES, INC. HH library books...... LE library books...... 1,896.47 00109239INVO HEALTHCARE ASSOCIATES, substitute speech therapist - LE.. 9,129.00 LLC 00109240J GARBER ENTERPRISES, LLC Walnut Run - mow & trim...... 160.00 00109241JACKSON, JEFFREY L. security - marine band concert.... 105.00 * Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 11/01/2017 08:49:56 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 2 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2017 To 06/30/2018 facksmc Note: Output selection limited to transactions dated between 10/04/2017 and 11/07/2017

Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00109242JENNINGS, COLLEEN reimb of EIT withholding that was 404.00 00109243JOHN DEERE FINANCIAL JD 1600 parts...... 213.92 00109244JOHN E LANDIS INC HS vo ag supplies...... 55.33 00109245JONES HONDA-GMC-BUICK-ACURA van 303 repair...... auto part for van 303...... 1,482.53 00109246JW PEPPER & SON INC. HS vocal music supplies...... 77.29 00109247KAPLAN EARLY LEARNING CO. Title I supplies...... 17.95 00109248KIT NETWORK CABLING, INC. license renewal for camera system. data line work at MM...... 4,726.00 00109249KURTZ BROS. Title I - reading supplies...... MM teaching supplies...... 443.97 00109250LANC-LEB PUBLIC SCHOOL WC workers comp premium 3rd & final i workers comp premium - 3rd & final 72,790.00 FUND 00109251LANCASTER COUNTY INFORMATION process RE interim taxes...... 26.75 00109252LANCASTER GENERAL HEALTH random drug testing & admin physic 1,607.10 00109253LNP MEDIA GROUP, INC. ad for Board vacancy...... 236.80 00109254LANCASTER-LEBANON INT. UNIT 2nd installment - spec ed contract suplemental spec ed contract - Sep 206,141.36 13 00109255LIVING UNLIMITED INC. music therapy...... 70.00 00109256LOWE'S COMPANIES INC HS tech lab supplies...... maint supplies...... 262.73 00109257LSSD - CAFETERIA ACCOUNT drinks in September...... 23.30 00109258MARKLEY ACTUARIAL SERVICES, OPEB valuation for years 2018-2019 2,275.00 INC. 00109259MARTIN STONE QUARRIES INC infield mix...... 3,545.26 00109260MCCOMBS SUPPLY CO. INC. electrical parts...... 5.76 00109261MCGRAW-HILL SCHOOL ED LE reading books...... 458.82 HOLDINGS LLC 00109262MEDCO SUPPLY COMPANY HH nursing supplies - IU bid...... trainer supplies...... 99.27 00109263MELLOTT BROTHERS propane - custodial...... 26.80 00109264MEMBEAN, INC. Membean subscription...... 1,000.00 00109265MERIDIAN STUDENT PLANNERS HS teaching supplies...... 100.00 00109266METALLIFEROUS HS art supplies - quote...... 861.45 00109267MHS pupil personnel supplies...... 245.00 00109268MOORE MEDICAL LLC trainer supplies...... 13.32 00109269MSDS ONLINE, INC MSDS online subscription...... 1,960.00 00109270MUSICIAN'S FRIEND elem band supplies...... 84.67 00109271NASCO Title I supplies...... 32.95 00109272NEOPOST USA INC. quarterly postage meter fee...... 86.07 00109273NEW STORY SCHOOLS daily fee for spec needs schooling daily fee for special needs school 40,007.32 00109274NOLT'S AUTO PARTS, INC auto parts - maint...... 114.02 00109275OFFICE BASICS INC. HS copy paper...... LE copy paper...... 5,203.05 00109276OIL CITY AREA SCHOOL tuition - 20 days - Pathways Progr 1,553.40 DISTRICT * Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 11/01/2017 08:49:56 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 3 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2017 To 06/30/2018 facksmc Note: Output selection limited to transactions dated between 10/04/2017 and 11/07/2017

Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00109277OREGON DAIRY ORGANICS, LLC top dressing - maint...... 1,035.00 00109278P L ROHRER & BRO. INC. grass seed - maint...... 87.50 00109279PA DEPT OF LABOR & boiler & vessel certificates...... 660.00 INDUSTRY-B 00109280PAR INC. pupil personnel supplies...... 73.00 00109281PDK member dues - Supt...... 95.00 00109282PEARSON EDUCATION HS biology textbooks...... Title I supplies...... 6,359.83 00109283NCS PEARSON INC pupil personnel supplies...... 1,409.10 00109284PENNSYLVANIA COUNSELING SV HS student assistance program..... MM student assistance program..... 690.00 INC 00109285PENNSYLVANIA CYBER CHARTER final 2016-17 tuition payment..... 29,904.35 SCHOOL 00109286PENSKE TRUCK LEASING CO., HS marching band to football...... 1,603.60 L.P. 00109287PERFORMANT RECOVERY INC loan deduction...... 1,037.26 00109288PETTY CASH gift cards - HS Teacher of Month.. HH storage carts & stands...... 288.65 00109289PHENNEGER, CHARLES MICHAEL security - marine band concert.... 105.00 00109290PIONEER field marking paint...... line painting supplies - maint.... 554.50 00109291PPL ELECTRIC UTILITIES electricity transp - campus...... electricity transp - SE...... 5,197.33 00109292PRO-ED pupil personnel supplies...... 221.10 00109293PSAT/NMSQT HS guidance - PSAT tests...... 2,960.00 00109294PYRAMID SCHOOL PRODUCTS MM art supplies - IU Bid...... 21.33 00109295QUAD/GRAPHICS, INC. monthly management fees...... prof staffing fees - Sept...... 10,999.88 00109296R.E. MICHEL COMPANY INC. fan motor - maint...... 260.85 00109297RADIO MAINTENANCE INC Mag One battery...... 29.75 00109298REALLY GOOD STUFF Title I supplies...... 207.44 00109299RENEW HOMES WLT RE refund - overpayment...... 1,151.45 00109300RESOURCE RENTALS AND SALES core drill rental...... part for roto tiller...... 129.94 00109301REVOLUTION ATHLETIC WEAR HS wrestling uniforms - athletics. 1,440.00 00109302RHOADS ENERGY CORP unleaded gas - Shultz reimb...... 43,843.06 00109303RIVER ROCK ACADEMY 2 students at River Rock...... 7,410.00 00109304ROBERTS OXYGEN COMPANY INC HS vo ag supplies...... 117.45 00109305RODRIGUEZ, THANNIA E. ESL translation services for teach Title I translate for parent confe 406.11 00109306RUSSELL LOCKSMITH-SAFES., keys - maint...... 27.70 INC. 00109307SAGE TECHNOLOGY SOLUTIONS tech equip - master clock...... tech services...... 3,178.38 INC 00109308SALEM PRESS HS library books...... 311.22 00109309SAMACO SUPPLY 10 control keys...... 29.50 00109310SAWSTOP, LLC wood shop equipment repair...... repair for wood shop - HS...... 93.25 * Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 11/01/2017 08:49:56 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 4 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2017 To 06/30/2018 facksmc Note: Output selection limited to transactions dated between 10/04/2017 and 11/07/2017

Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00109311SCHOLASTIC INC HH classroom magazines...... 2,887.81 00109312SCHOOL DISTRICT OF LANCASTER 2 students at youth detention cent 3,061.12 00109313SCHOOL SPECIALTY INC pupil personnel supplies...... markerboard...... 613.62 00109314SENSENIG, DONALD M. translate for IEP meeting...... 70.70 00109315POWERSCHOOL GROUP LLC PowerSchool subscription renewal.. 8,708.50 00109316SHIFFLER EQUIPMENT SALES HS teaching supplies...... 564.66 INC. 00109317SHULTZ TRANSPORTATION contracted bus services - Cot..... add: Fuel mileage...... 97,577.50 COMPANY 00109318SID-HARVEY'S maint parts...... 534.48 00109319SIEMENS INDUSTRY, INC. HVAC parts - maint...... 131.66 00109320SMECKER, JEFFREY vision reimb...... 285.50 00109321SMITH-SHIFFLER, PATRICIA ANN ST RE refund - overpayment...... 74.02 00109322SNAVELY & DOSCH INC. auto parts - maint...... motor oil - maint...... 432.66 00109323SOCIAL THINKING HS spec ed supplies...... 26.94 00109324STONER-WADE FORD, INC parts for van 306...... 36.27 00109325STRASBURG BOROUGH AUTHORITY water/sewer usage - SE...... 139.42 00109326STS INC spec needs homebound tutoring..... 3,511.35 00109327TELE-PEST INC. LE pest control...... 52.00 00109328THE ART STORE, INC HS tech lab supplies...... 283.00 00109329THE COPE COMPANY solar salt - maint...... 594.50 00109330THE DEMUTH MUSEUM member dues - Lanc. Young Artist s 100.00 00109331TILDE LANGUAGE SERVICES, LLC interpreting an IEP meeting...... 61.06 00109332TOMLINSON BOMBERGER LAWN broadleaf weed control...... south field work...... 8,728.00 CARE 00109333TRANE chiller repair...... 546.14 00109334U.S. GAMES LE teaching supplies...... 148.56 00109335U.S. POSTMASTER postage stamps - HS...... postage stamps - MM...... 542.00 00109336UGI UTILITIES, INC. ntl gas - HS water heater...... 3,723.78 00109337VERITIV OPERATING COMPANY custodial supplies...... HS custodial supplies...... 440.94 00109338VERITIV OPERATING COMPANY HS custodial filter...... 14.25 00109339VOYAGER SOPRIS LEARNING Title I supplies...... 547.25 00109340WARWICK SCHOOL DISTRICT 2 county chorus registrants...... 264.00 00109341WASTE MANAGEMENT - CENTRAL district trash pickup - November.. 3,767.17 PA 00109342WB MASON CO INC HH teaching supplies - IU bid..... LE teaching supplies - IU bid..... 3,986.68 00109343WEAVER TURF POWER INC Ferris 3200 part...... mower belt...... 201.10 00109344WEINSTEIN SUPPLY CORPORATION plumbing parts - maint...... plumbing parts...... 820.22 00109345WEST CHESTER UNIVERSITY Margaret Schuler Scholar - Hannah 300.00 00109346WEST SHORE SCHOOL DISTRICT 1306 student tuition - 2016-2017.. 10,015.05

* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 11/01/2017 08:49:56 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 5 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2017 To 06/30/2018 facksmc Note: Output selection limited to transactions dated between 10/04/2017 and 11/07/2017

Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00109347WILLIAM V. MACGILL & CO. LE nursing supplies...... 129.00 00109348WILSON LANGUAGE TRAINING Title I supplies...... 368.28 00109349WITMER MULCH topsoil - maint...... 224.50 *00WF1011WELLS FARGO BANK 2002 bond interest...... 10,134.76 *0BBT1031BB&T ITEM PROCESSING CENTER Medical claims & fees - October... 533,321.07 *0FED1006FEDERAL TAX PAYMENT SYSTEM federal w/h taxes - 10/6...... employer FICA - 10/6...... 223,646.19 *0FED1020FEDERAL TAX PAYMENT SYSTEM federal w/h taxes - 10/20...... employer FICA - 10/20...... 224,651.18 *0FED1103FEDERAL TAX PAYMENT SYSTEM federal w/h tax - 11/3 Pay...... employer FICA - 11/3 Pay...... 233,949.63 *0PAT1006PA DEPARTMENT OF REVENUE pa state income tax - 10/6 Pay.... 26,573.84 *0PAT1020PA DEPARTMENT OF REVENUE pa state income tax - 10/20 Pay... 26,676.47 *0PAT1103PA DEPARTMENT OF REVENUE pa state income tax - 11/3 Pay.... 27,934.28 *0PNC1005PNC BANK, N.A. TC - laptop screen replacements... AP - HS wood tech supplies...... 19,940.62 *0SCD1006PA SCDU Domestic relations - 10/6 Pay..... 1,096.27 *0SCD1020PA SCDU Domestic relations - 10/20 Pay.... 1,096.27 *0SCD1103PA SCDU domestic relations - 11/3 Pay..... 1,123.89 *D0000298ACHILLE, JOHN dental reimb...... 254.00 d *D0000299ALLEN-GORDON, CAROL vision reimb...... 82.78 d *D0000300BEERS, JENNIFER D dental reimb...... 97.00 d *D0000301BERNHARDT, TIMOTHY dental reimb...... 1,808.00 d *D0000302BITLER, DONNA dental reimb...... 356.00 d *D0000303BLOSE, MATTHEW A dental reimb...... vision reimb...... 927.02 d *D0000304BOOK, TEDDI dental reimb...... 155.00 d *D0000305BOYCE, KATHLEEN dental reimb...... vision reimb...... 390.98 d *D0000306BRAAS, JENNIFER vision reimb...... dental reimb...... 277.18 d *D0000307BROWN, JEFFREY T. dental reimb...... 188.00 d *D0000308BUCKIUS, KIMBERLY dental reimb...... 221.00 d *D0000309BURROWS, KELLY A dental reimb...... 143.00 d *D0000310CANTY, MICHAEL J. dental reimb...... 271.00 d *D0000311DAVIS JR. GLENN R. vision reimb...... 500.00 d *D0000312DEARDORFF, AMY S vision reimb...... 259.97 d *D0000313DOLL, SUSAN K dental reimb...... Professional Development Day - Dol 389.00 d *D0000314EBERLY, KERRI dental reimb...... vision reimb...... 157.00 d *D0000315FANTAZZI, GREGORY dental reimb...... 601.00 d *D0000316FEERRAR, LISA dental reimb...... 280.00 d *D0000317FLUCK, ELIZABETH dental reimb...... 332.00 d *D0000318FOWLER, TERESA J dental reimb...... 148.00 d *D0000319GARBER, TODD L. vision reimb...... 146.00 d *D0000320GARRETT, BOBBI tuition reimb...... dental reimb...... 2,657.00 d *D0000321GETCHIS, MICHELLE dental reimb...... 398.13 d *D0000322GIBSON, BENJAMIN dental reimb...... 125.00 d *D0000323GILMAN, JENNIFER vision reimb...... 178.96 d * Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 11/01/2017 08:49:56 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 6 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2017 To 06/30/2018 facksmc Note: Output selection limited to transactions dated between 10/04/2017 and 11/07/2017

Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount *D0000324GLEIBERMAN, ALYSON dental reimb...... vision reimb...... 216.56 d *D0000325GOCHNAUER, MARYBETH dental reimb...... 629.00 d *D0000326GODFREY, ANDREW travel mileage for conference..... 87.74 d *D0000327GRAYBILL, TAMMY vision reimb...... 139.98 d *D0000328GRIMM, BARBARA tuition reimb...... 800.00 d *D0000329GRIMM, JENNIFER L. dental reimb...... 160.00 d *D0000330GROVE, KARA dental reimb...... 280.00 d *D0000331HARNISH, ANNE Lampeter Fair supplies...... 23.88 d *D0000332HART, CLAUDINE dental reimb...... vision reimb...... 408.00 d *D0000333HEETER, BRADLEY vision reimb...... 115.00 d *D0000334HENRY, RAE ANN M dental reimb...... 118.00 d *D0000335HICKS, ELAINE R. dental reimb...... 160.00 d *D0000336HIGGINS, MICHELE dental reimb...... 241.00 d *D0000337HINKLE, CHRISTINA dental reimb...... 235.00 d *D0000338HOLLAND, MICHELLE T travel mileage...... 118.88 d *D0000339HOLLIDAY, JUNE travel mileage...... 6.96 d *D0000340HOSTETTER, BETH A. dental reimb...... 54.00 d *D0000341KAUFFMAN, LINDA dental reimb...... 162.00 d *D0000342KAUFFMAN, SUZANNE vision reimb...... 500.00 d *D0000343KING, JODI A vision reimb...... 500.00 d *D0000344KRUPPENBACH, CONNIE dental reimb...... 110.00 d *D0000345KURTZ, KARREN J vision reimb...... 47.00 d *D0000346LANCE, JAY L vision reimb...... 155.00 d *D0000347LAPP, ROSA S. dental reimb...... 265.00 d *D0000348LAU, ELISABETH D. vision reimb...... 322.00 d *D0000349LYNCH, CATHY dental reimb...... 1,055.00 d *D0000350MALCOLM, BRENDA travel mileage - early childhood.. early childhood supplies - Story H 94.06 d *D0000351MARSH, JEFFREY B dental reimb...... 183.00 d *D0000352MARTIN, HEATHER D dental reimb...... 184.00 d *D0000353MCCANNA, CHRISTY dental reimb...... 105.00 d *D0000354MENCARINI, JOSEPH M dental reimb...... 1,913.70 d *D0000355MEYER, MICHELE L. dental reimb...... 1,390.00 d *D0000356MORGAN, DERRICK vision reimb...... 222.00 d *D0000357NEFF, EMILY J vision reimb...... 80.00 d *D0000358NOLT, JEFFREY vision reimb...... 182.00 d *D0000359PAULINELLIE, HEIDI dental reimb...... 183.00 d *D0000360PEDERSEN, RENEE dental reimb...... 143.00 d *D0000361PETERS, SHARON L dental reimb...... 162.00 d *D0000362PETRUSO, RACHEL dental reimb...... 205.00 d *D0000363RICE, PAMELA dental reimb...... 104.00 d *D0000364RUOFF, CLAUDIA dental reimb...... 126.00 d * Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 11/01/2017 08:49:56 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 7 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2017 To 06/30/2018 facksmc Note: Output selection limited to transactions dated between 10/04/2017 and 11/07/2017

Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount *D0000365SAMBOL, MICHELE vision reimb...... 25.00 d *D0000366SAVOCA, DEBRA A. dental reimb...... 650.00 d *D0000367SCHRECKENGOST, GARY dental reimb...... 1,769.00 d *D0000368SLOSS, JOSEPH B. dental reimb...... 162.00 d *D0000369SMITH, LISA M FBI reimb...... 12.12 d *D0000370STAUFFER, JODY dental reimb...... 1,233.00 d *D0000371STEHMAN, KATHERINE dental reimb...... 193.00 d *D0000372STOLTZFUS, WENDY vision reimb...... 133.04 d *D0000373STUART, SARAH E. dental reimb...... reimb for nursing supplies...... 301.99 d *D0000374SWARR, JEFFREY dental reimb...... 372.99 d *D0000375SWEIGART, TERRY L. dental reimb...... travel mileage...... 341.63 d *D0000376TOMS, RUTH dental reimb...... 100.00 d *D0000377TRACH, MARK dental reimb...... 100.00 d *D0000378WAGNER, ALLISON dental reimb...... 155.00 d *D0000379WEAVER, MELISSA tuition reimb...... 1,350.00 d *D0000380WESTPHAL, MICHELE B HS teacher in-service snacks...... 48.61 d *D0000381WHISKEYMAN, ERIN dental reimb...... 137.00 d *D0000382WILLIARD, JOANNE dental reimb...... 295.00 d *D0000383YINGER, DEBORAH dental reimb...... 378.00 d *D0000384YOCUM, REBECCA dental reimb...... 292.00 d *D0000385YOWLER, MELISSA vision reimb...... 175.84 d *PENS1006PENSERV PLAN SERVICES, INC. employees' 403(b) payments - 10/6. employer's 403b) payments - 10/6.. 13,046.06 *PENS1020PENSERV PLAN SERVICES, INC. employees' 403(b) pmts - 10/20 Pay employer's 403(b) pmts - 10/20 Pay 13,033.08 *PENS1103PENSERV PLAN SERVICES, INC. employee 403(b) payments - 11/3... employer 403(b) payments - 11/3... 11,709.53 *PSER1010PUB SCH EMPLOYES RETIREMENT Oct employee share ret...... Oct employee share purch of svc... 129,849.10

10-General Fund 2,301,692.68

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

* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 11/01/2017 08:49:56 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 8 Fund Accounting Check Summary CAFETERIA ACCOUNT - From 09/27/2017 To 10/31/2017 facksmc

Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00006152BIMBO FOODS, INC. Gen. Supplies - Cafe. - Food...... 2,811.99 00006153DUSTIN THOMAS Prepayment For Lunches THOMAS..... 13.85 00006154ECOLAB INC. General Supplies- Cafeteria...... 667.99 00006155FEESERS INC. Gen. Supplies - Cafe. - Food...... 18,424.43 00006156HERR FOODS, INC Gen. Supplies - Cafe. - Food...... 34.34 00006157HERSHEY CREAMERY CO. Gen. Supplies - Cafe. - Food...... 2,053.32 00006158JACK WORKMAN Prepayment For Lunches WORKMAN.... 48.65 00006159L H BRUBAKER APPLIANCES General Supplies- Cafeteria...... 71.45 00006160M J EARL General Supplies- Cafeteria...... 437.17 00006161MICKEY'S WHOLESALE PIZZAS Gen. Supplies - Cafe. - Food...... 931.00 00006162MISTY BURGER Gen. Supplies - Cafe. - Food...... 7.40 00006163NARDONE BROS. BAKING CO. Gen. Supplies - Cafe. - Food...... 1,087.85 INC. 00006164REINHART FOODSERVICE Gen. Supplies - Cafe. - Food...... 493.52 00006165SCHEID PRODUCE INC. Gen. Supplies - Cafe. - Food...... 5,586.10 00006166SWISS DAIRY Gen. Supplies - Cafe. - Food...... 6,700.14 00006167TELE-PEST INC. Repairs of Equipment - Cafe...... 196.00 00006168THOMAS GILLESPIE Repairs of Equipment - Cafe...... 170.00 00006169TURKEY HILL DAIRY INC. Gen. Supplies - Cafe. - Food...... 242.07 00006170TYLER RESSLER Prepayment For Lunches RESSLER.... 14.30 00006171US FOODSERVICE Gen. Supplies - Cafe. - Food...... 14,490.11 00006172VERITIV OPERATING COMPANY General Supplies- Cafeteria...... 613.00

51-FOOD SERVICE/CAFETERIA 55,094.68

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

* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/31/2017 10:04:23 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 1 Fund Accounting Check Summary HS ATHLETIC ACCOUNT - From 09/27/2017 To 10/31/2017 facksmc

Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00005440JACKSON, JEFFREY L. V FOOTBALL9/29/17...... VOLLEYBALL 9/21/17...... 350.00 00005441MCCRABB, JENNIFER LYNN PURCHASED ICE FOR ICE MACHINES AT 42.90 00005442OCTORARA WRESTLING BOOSTER 2017 OCTORARA JH WRESTLING DUALS D 275.00 CLUB 00005443PIAA DISTRICT III VOLLEYBALL INTERP. MEETING FINE... 100.00 00005444SPONAGLE, SHAUN V FOOTBALL 9/29/17...... 140.00 00005445THOMAS, MICHAEL V FOOTBALL 9/29/17...... 140.00 00005446WIGGINS, CHRISTOPHER M V FOOTBALL 9/29/17...... 140.00 00005447WIGGINS, CHRISTOPHER M VOLLEYBALL 10/5/17...... 105.00 00005448BLACK, KRISTEN NIAAA MEMBERSHIP DUES...... PSADA MEMBERSHIP DUES...... 130.00 00005449CHIODO, MICHAEL A REIMBURSEMENT FOR BREAKFAST @ GOLF 34.86 00005450DEJESUS, CESARE B V FOOTBALL 10/13/17...... 140.00 00005451DERRY TOWNSHIP SCHOOL G BB ENTRY FEE HERSHEY HOLIDAYT TO 250.00 DISTRICT 00005452H&L TEAM SALES INC FOOTBALL UNIFORM JERSEY...... 100.00 00005453JACKSON, JEFFREY L. B V FOOTBALL 10/13/17...... G VOLLEYBALL 10/18/17...... 245.00 00005454L-L GIRLS SOCCER COACHES ALL STARR G SOCCER BANQUET 4 PLAYE 150.00 ASSOCIATION 00005455NEW OXFORD WRESTLING 1/19, 1/20 WRESTLING TOURNAMENT... 375.00 BOOSTERS 00005456PHENNEGER, CHARLES MICHAEL B V FOOTBALL 10/13/17...... 140.00 00005457THOMAS, MICHAEL B V FOOTBALL 10/13/17...... 140.00

29-Athletic Fund 2,997.76

Grand Total Manual Checks : 0.00 Grand Total Regular Checks : 2,997.76 Grand Total Direct Deposits: 0.00 Grand Total Credit Card Payments: 0.00 Grand Total All Checks : 2,997.76

* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/31/2017 10:19:25 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 1 Athletic Accounts - Payments to Officials November 6, 2017 Board Report

Date Transaction Description Debit Credit Balance

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

10/16/2017 10:46Upload AM Funds into ArbiterPay (EFT) 2,000.00 10/19/2017 10:46Upload AM Funds into ArbiterPay (EFT) 10,000.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509157 9:00 AM, Game Fee$55.00, Larry Kapenstein 55.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509158 9:00 AM, Game Fee$55.00, Brian Parisan 55.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509158 9:00 AM, Game Fee$55.00, Kevin Love 55.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509159 9:00 AM, Game Fee$55.00, Matthew Kelley 55.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509159 9:00 AM, Game Fee$55.00, Mike Brill 55.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509163 9:45 AM, Game Fee$55.00, Max Kinderwater 55.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509163 9:45 AM, Game Fee$55.00, Michael Weiler 55.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509169 11:15 AM, Game Fee$41.00, Bob Hagen 41.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509170 11:15 AM, Game Fee$41.00, Mark Wagner 41.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509170 11:15 AM, Game Fee$41.00, Mitchell Poet 41.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509171 11:15 AM, Game Fee$41.00, Jonathan Damon 41.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509171 11:15 AM, Game Fee$41.00, Steven Wissler 41.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509180 11:15 AM, Game Fee$41.00, Edward Schwartz 41.00 09/27/2017 02:57Lampeter-Strasburg PM High School, 8/26/2017, Group105238 Game509180 11:15 AM, Game Fee$41.00, Matthew Allwein 41.00 09/28/2017 11:09Lampeter-Strasburg AM High School, 9/20/2017, Group105238 Game494080 4:00 PM, Game Fee$69.00, Steven Wissler 69.00 09/28/2017 11:09Lampeter-Strasburg AM High School, 9/27/2017, Group105238 Game1884 4:00 PM, Game Fee$65.00, Steven Wissler 65.00 09/28/2017 11:10Lampeter-Strasburg AM High School, 9/27/2017, Group105238 Game1884 4:00 PM, Game Fee$65.00, Jim Miller 65.00 09/28/2017 11:10Lampeter-Strasburg AM High School, 9/27/2017, Group105238 Game2090 5:00 PM, Game Fee$91.50, Donald Wagner 91.50 09/29/2017 10:13Lampeter-Strasburg AM High School, 9/28/2017, Group105238 Game494086 4:00 PM, Game Fee$69.00, Donald Wagner 69.00 09/29/2017 10:13Lampeter-Strasburg AM High School, 9/28/2017, Group105238 Game494086 4:00 PM, Game Fee$69.00, Donna Underwood 69.00 09/29/2017 10:13Lampeter-Strasburg AM High School, 9/28/2017, Group105238 Game508677 4:00 PM, Game Fee$81.00, Paul Wehrman 81.00 09/29/2017 02:19Lampeter-Strasburg PM High School, 9/18/2017, Group105238 Game494078 4:00 PM, Game Fee$69.00, Jim Miller 69.00 10/02/2017 09:00Lampeter-Strasburg AM High School, 9/29/2017, Group102155 Game507942 7:00 PM, Game Fee$92.00, Dave Anderson 92.00 10/02/2017 09:00Lampeter-Strasburg AM High School, 9/29/2017, Group102155 Game507942 7:00 PM, Game Fee$92.00, Jeff Pierce 92.00 10/02/2017 09:00Lampeter-Strasburg AM High School, 9/29/2017, Group102155 Game507942 7:00 PM, Game Fee$92.00, Ray Trynovich 92.00 10/03/2017 09:31Lampeter-Strasburg AM High School, 10/2/2017, Group102155 Game507943 4:00 PM, Game Fee$78.00, John Sheptock 78.00 10/03/2017 09:31Lampeter-Strasburg AM High School, 10/2/2017, Group102155 Game507943 4:00 PM, Game Fee$78.00, Troy Hatfield 78.00 10/03/2017 09:31Lampeter-Strasburg AM High School, 10/2/2017, Group105238 Game494087 4:00 PM, Game Fee$69.00, Edward Schwartz 69.00 10/03/2017 09:31Lampeter-Strasburg AM High School, 10/2/2017, Group105238 Game494087 4:00 PM, Game Fee$69.00, Steve Hull 69.00 10/03/2017 09:31Lampeter-Strasburg AM High School, 10/2/2017, Group105238 Game494088 4:00 PM, Game Fee$81.00, Mitchell Poet 81.00 Athletic Accounts - Payments to Officials November 6, 2017 Board Report

Date Transaction Description Debit Credit Balance 10/03/2017 09:31Lampeter-Strasburg AM High School, 10/2/2017, Group105238 Game494088 4:00 PM, Game Fee$81.00, Tim Spotts 81.00 10/03/2017 09:31Lampeter-Strasburg AM High School, 10/2/2017, Group106937 Game887799 4:00 PM, Game Fee$79.00, Alexandra Weisensale 79.00 10/03/2017 09:31Lampeter-Strasburg AM High School, 10/2/2017, Group106937 Game887799 4:00 PM, Game Fee$79.00, Deb Shepps 79.00 10/04/2017 08:56Lampeter-Strasburg AM High School, 10/3/2017, Group104729 Game471995 7:00 PM, Game Fee$126.00, ANDY GREINER 126.00 10/04/2017 08:56Lampeter-Strasburg AM High School, 10/3/2017, Group104729 Game471995 7:00 PM, Game Fee$126.00, JOHN MCCLURE 126.00 10/04/2017 08:56Lampeter-Strasburg AM High School, 10/3/2017, Group105238 Game2092 5:00 PM, Game Fee$61.00, Jonathan Damon 61.00 10/04/2017 08:56Lampeter-Strasburg AM High School, 10/3/2017, Group106937 Game887801 4:00 PM, Game Fee$122.00, Deb Shepps 122.00 10/04/2017 08:56Lampeter-Strasburg AM High School, 10/3/2017, Group106937 Game887801 4:00 PM, Game Fee$122.00, kristen dombach 122.00 10/05/2017 10:23Lampeter-Strasburg AM High School, 10/4/2017, Group102155 Game455 5:00 PM, Game Fee$74.00, Steve Risk 74.00 10/05/2017 10:23Lampeter-Strasburg AM High School, 10/4/2017, Group105238 Game494089 4:00 PM, Game Fee$69.00, Donald Wagner 69.00 10/05/2017 10:23Lampeter-Strasburg AM High School, 10/4/2017, Group105238 Game494089 4:00 PM, Game Fee$69.00, Jim Miller 69.00 10/05/2017 10:23Lampeter-Strasburg AM High School, 10/4/2017, Group105238 Game494090 4:00 PM, Game Fee$81.00, Eric Kinderwater 81.00 10/05/2017 10:23Lampeter-Strasburg AM High School, 10/4/2017, Group105238 Game494090 4:00 PM, Game Fee$81.00, Max Kinderwater 81.00 10/05/2017 10:23Lampeter-Strasburg AM High School, 10/4/2017, Group105238 Game494090 4:00 PM, Game Fee$81.00, Troy Adair 81.00 10/06/2017 01:44Lampeter-Strasburg PM High School, 10/5/2017, Group104729 Game471997 7:00 PM, Game Fee$126.00, ALLEN GEHR 126.00 10/06/2017 01:44Lampeter-Strasburg PM High School, 10/5/2017, Group104729 Game471997 7:00 PM, Game Fee$126.00, FRANK BLACK 126.00 10/06/2017 01:44Lampeter-Strasburg PM High School, 10/5/2017, Group105238 Game494091 5:30 PM, Game Fee$69.00, Jim Miller 69.00 10/06/2017 01:44Lampeter-Strasburg PM High School, 10/5/2017, Group105238 Game494091 5:30 PM, Game Fee$69.00, Steve Hull 69.00 10/06/2017 01:44Lampeter-Strasburg PM High School, 10/5/2017, Group105238 Game494092 7:00 PM, Game Fee$81.00, Matthew Kelley 81.00 10/06/2017 01:44Lampeter-Strasburg PM High School, 10/5/2017, Group105238 Game494092 7:00 PM, Game Fee$81.00, Steve Ilgenfritz 81.00 10/09/2017 09:01Lampeter-Strasburg AM High School, 10/6/2017, Group105238 Game2064 4:00 PM, Game Fee$65.00, Scott Brill 65.00 10/09/2017 09:01LSHS, AM 10/6/2017, Group105238 Game2064 4:00 PM, Group105238 Game2065 5:00 PM, Game Fee$156.50, Donald Kitchen 156.50 10/09/2017 09:01Lampeter-Strasburg AM High School, 10/6/2017, Group106937 Game887804 4:00 PM, Game Fee$146.00, Alexandra Weisensale 146.00 10/09/2017 09:01Lampeter-Strasburg AM High School, 10/6/2017, Group106937 Game887804 4:00 PM, Game Fee$146.00, Deb Shepps 146.00 10/10/2017 01:54Lampeter-Strasburg PM High School, 10/6/2017, Group106937 Game887803 4:00 PM, Game Fee$183.00, Sarah Bomberger 183.00 10/10/2017 01:54Lampeter-Strasburg PM High School, 10/9/2017, Group106937 Game887807 4:00 PM, Game Fee$146.00, DAN FLETCHER 146.00 10/10/2017 01:54Lampeter-Strasburg PM High School, 10/9/2017, Group106937 Game887807 4:00 PM, Game Fee$146.00, Paula Musselman 146.00 10/11/2017 11:33Lampeter-Strasburg AM High School, 10/10/2017, Group105238 Game1890 4:00 PM, Game Fee$97.50, Scott Brill 97.50 10/11/2017 11:33Lampeter-Strasburg AM High School, 10/10/2017, Group105238 Game2093 5:00 PM, Game Fee$91.50, Donald Wagner 91.50 10/11/2017 11:33Lampeter-Strasburg AM High School, 10/10/2017, Group105238 Game510144 7:00 PM, Game Fee$81.00, Kyle Wehrman 81.00 10/11/2017 11:33LSHS, AM 10/10/2017, Group105238 Game510144 7:00 PM, Group105238 Game510145 5:30 PM, Game Fee$150.00, Steve Ilgenfritz 150.00 10/11/2017 11:33Lampeter-Strasburg AM High School, 10/10/2017, Group105238 Game510145 5:30 PM, Game Fee$69.00, Jim Duvall 69.00 10/11/2017 11:33Lampeter-Strasburg AM High School, 10/10/2017, Group106937 Game887809 4:00 PM, Game Fee$122.00, Carole Manderewicz 122.00 10/11/2017 11:33Lampeter-Strasburg AM High School, 10/10/2017, Group106937 Game887809 4:00 PM, Game Fee$122.00, RUTH WINNE 122.00 10/11/2017 11:33Lampeter-Strasburg AM High School, 10/10/2017, Group111370 Game583212 4:15 PM, Game Fee$97.50, George Overmeyer 97.50 Athletic Accounts - Payments to Officials November 6, 2017 Board Report

Date Transaction Description Debit Credit Balance 10/12/2017 09:32Lampeter-Strasburg AM High School, 10/11/2017, Group102155 Game456 5:00 PM, Game Fee$74.00, Troy Hatfield 74.00 10/12/2017 09:32Lampeter-Strasburg AM High School, 10/11/2017, Group102155 Game456 5:00 PM, Game Fee$74.00, Wayne Hoffman 74.00 10/12/2017 09:32Lampeter-Strasburg AM High School, 10/11/2017, Group105238 Game494095 4:00 PM, Game Fee$69.00, Bruce Mazurkewicz 69.00 10/12/2017 09:32Lampeter-Strasburg AM High School, 10/11/2017, Group105238 Game494095 4:00 PM, Game Fee$69.00, Donald Wagner 69.00 10/12/2017 09:32Lampeter-Strasburg AM High School, 10/11/2017, Group105238 Game494096 4:00 PM, Game Fee$81.00, Justin Hess 81.00 10/12/2017 09:32Lampeter-Strasburg AM High School, 10/11/2017, Group106937 Game887811 4:00 PM, Game Fee$146.00, Dean Rust 146.00 10/12/2017 09:32Lampeter-Strasburg AM High School, 10/11/2017, Group106937 Game887811 4:00 PM, Game Fee$146.00, Lisa McCoy 146.00 10/13/2017 10:14Lampeter-Strasburg AM High School, 10/12/2017, Group102155 Game509032 4:00 PM, Game Fee$69.00, Ron Boas 69.00 10/13/2017 10:14Lampeter-Strasburg AM High School, 10/12/2017, Group102155 Game509032 4:00 PM, Game Fee$69.00, Scott Eitner 69.00 10/16/2017 08:25Lampeter-Strasburg AM High School, 10/13/2017, Group102155 Game507944 7:00 PM, Game Fee$92.00, Harry Flawd 92.00 10/16/2017 08:25Lampeter-Strasburg AM High School, 10/13/2017, Group105238 Game2062 4:00 PM, Game Fee$126.00, Bob Hagen 126.00 10/16/2017 08:25Lampeter-Strasburg AM High School, 10/13/2017, Group105238 Game2062 4:00 PM, Game Fee$126.00, Fred Helder 126.00 10/16/2017 08:25Lampeter-Strasburg AM High School, 10/13/2017, Group106937 Game887815 4:00 PM, Game Fee$122.00, Heather Thompson 122.00 10/16/2017 08:25Lampeter-Strasburg AM High School, 10/13/2017, Group106937 Game887815 4:00 PM, Game Fee$122.00, M Grumbine 122.00 10/18/2017 08:28Lampeter-Strasburg AM High School, 10/16/2017, Group106937 Game887813 4:00 PM, Game Fee$122.00, Vicki Zurbrick 122.00 10/18/2017 08:29Lampeter-Strasburg AM High School, 10/16/2017, Group105238 Game508598 4:00 PM, Game Fee$126.00, Thomas Bennett 126.00 10/18/2017 08:29Lampeter-Strasburg AM High School, 10/16/2017, Group105238 Game508598 4:00 PM, Game Fee$126.00, Travis Steedle 126.00 10/18/2017 08:29Lampeter-Strasburg AM High School, 10/16/2017, Group106937 Game887813 4:00 PM, Game Fee$122.00, RUTH WINNE 122.00 10/20/2017 09:00LSHS, AM 10/18/2017, Group105238 Game2060 4:00 PM, Group105238 Game2061 5:00 PM, Game Fee$126.00, Eugene Schwartz 126.00 10/20/2017 09:00LSHS AM10/18/2017, Group105238 Game2060 4:00 PM, Group105238 Game2061 5:00 PM, Game Fee$126.00, Thomas Bennett 126.00 10/20/2017 09:00Lampeter-Strasburg AM High School, 10/19/2017, Group102155 Game509052 4:00 PM, Game Fee$69.00, Dan Mentzer 69.00 10/20/2017 09:00Lampeter-Strasburg AM High School, 10/19/2017, Group102155 Game509052 4:00 PM, Game Fee$69.00, David Mergenthaler 69.00 10/20/2017 09:00Lampeter-Strasburg AM High School, 10/19/2017, Group102155 Game509052 4:00 PM, Game Fee$69.00, Wayne Hoffman 69.00 10/23/2017 09:27Lampeter-Strasburg AM High School, 10/20/2017, Group102155 Game507946 7:00 PM, Game Fee$92.00, Bill McHale 92.00 10/23/2017 09:27Lampeter-Strasburg AM High School, 10/20/2017, Group105238 Game2058 4:00 PM, Game Fee$65.00, Donald Orner 65.00 10/23/2017 09:27LSHS, AM 10/20/2017, Group105238 Game2058 4:00 PM, Group105238 Game2059 5:00 PM, Game Fee$126.00, Steven Wissler 126.00 10/23/2017 09:27Lampeter-Strasburg AM High School, 10/20/2017, Group105238 Game2059 5:00 PM, Game Fee$61.00, Edward Schwartz 61.00 10/24/2017 08:25Lampeter-Strasburg AM High School, 10/23/2017, Group102155 Game507947 4:00 PM, Game Fee$78.00, Dan Mentzer 78.00 10/24/2017 08:25Lampeter-Strasburg AM High School, 10/23/2017, Group102155 Game507947 4:00 PM, Game Fee$78.00, Theodore Makauskas 78.00 10/26/2017 12:43Lampeter-Strasburg PM High School, 10/25/2017, Group102155 Game457 5:00 PM, Game Fee$74.00, Wayne Hoffman 74.00 10/29/2017 11:03Lampeter-Strasburg AM High School, 9/26/2017, Group105238 Game494084 4:00 PM, Game Fee$69.00, Kelvin Hatch 69.00

Processing Fees 165.04

Balance in ArbiterPay Account - October 31, 2017 12,079.82 Fund Accounting Check Summary CAPITAL RESERVE ACCT - From 10/04/2017 To 11/07/2017 facksmc

Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00004195ARCHITERRA, PC Prof. Services - athletic turf.... 7,751.04 00004196CSP dist. Cafe. equip. repairs - Cap. 8,066.55 00004197HOBART dist. Cafe. gas stove repairs - C 3,621.75 00004198HUTCHINSON EXCAVATING INC repair concrete sidewalks ar H.H.. blacktop repairs at H.S. parking l 13,336.06 00004199MOORE ENGINEERING COMPANY engiineering services - H.S. Boile 573.66 00004200NATIONWIDE contractor's liabillity insurance. 12,782.00 00004201PRINT-O-STAT digital prints - athletic turf - 94.50 00004202RUTTER, BRIAN repair ropes course - Cap. Res.... 8,005.65 00004203WEST LAMPETER TOWNSHIP legal fees - athletic turf...... 270.00

32-Capital Projects 54,501.21

Grand Total Manual Checks : 0.00 Grand Total Regular Checks : 54,501.21 Grand Total Direct Deposits: 0.00 Grand Total Credit Card Payments: 0.00 Grand Total All Checks : 54,501.21

* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 11/01/2017 08:50:54 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 1 LAMPETER-STRASBURG SCHOOL DISTRICT Year-End Budget Transfers June 30, 2017

General Fund Account Number From To

10-1100-122-000-10-000-000-040-0000 9,000.00 Elementary Instructional - Substitutes 10-1100-125-000-10-000-000-040-0000 18,000.00 Elementary Instructional - Supplemental 10-1100-220-000-10-000-000-040-0000 7,000.00 Elementary Instructional - Social Security 10-1100-230-000-10-000-000-040-0000 14,000.00 Elementary Instructional - Retirement 10-1100-240-000-10-000-000-050-0000 67,000.00 Tuition - Elementary 10-1100-240-000-30-000-000-050-0000 98,000.00 Tuition - Secondary 10-1100-271-000-10-000-000-040-0000 60,000.00 Elementary Instructional - Health Insurance 10-2361-580-000-00-001-000-001-0000 5,000.00 Superintendent - Other Travel 10-1200-322-271-00-000-000-003-0000 46,000.00 Professional Educational Services - IU 10-2271-240-000-10-000-000-040-0000 67,000.00 Tuition - Elementary 10-2271-240-000-30-000-000-040-0000 98,000.00 Tuition - Secondary 10-2500-610-000-00-000-000-003-0000 14,000.00 Business Office Supplies - Inventory Adjustment 10-2720-122-000-00-001-000-040-0000 9,000.00 Transportation Services - Substitutes 10-2720-170-000-00-001-000-040-0000 18,000.00 Transportation Services - Van Drivers 10-2720-220-000-00-001-000-040-0000 7,000.00 Transportation Services - Social Security 10-2720-230-000-00-001-000-040-0000 14,000.00 Transportation Services - Retirement 10-2750-513-000-00-000-000-003-0000 5,000.00 Transportation Services - Non-public

Total: 278,000.00 278,000.00

October 16, 2017

Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania

We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Lampeter-Strasburg School District, Lampeter, Pennsylvania (the "District") for the year ended June 30, 2017. Professional standards require that we provide you with the following information related to our audit.

Our Responsibility Under U.S. Generally Accepted Auditing Standards, Government Auditing Standards and the Uniform Guidance As stated in our engagement letter dated April 3, 2017, our responsibility as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities.

Our responsibility for the supplementary information accompanying the financial statements, as described by professional standards, is to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and to report on whether the supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole.

In planning and performing our audit, we considered the District’s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing opinions on the financial statements and not to provide assurance on the internal control over financial reporting. We also considered internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with the Uniform Guidance.

As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provision of laws, regulations, contracts and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit. Also, in accordance with the Uniform Guidance, we examined, on a test basis, evidence about the District’s compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Compliance Supplement applicable to its major federal program for the purpose of expressing an opinion on the District’s compliance with those requirements. While our audit provides a reasonable basis for our opinion, it does not provide a legal determination on the District’s compliance with those requirements.

Board of School Directors Lampeter-Strasburg School District October 16, 2017 Page Two

Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2017. We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were depreciation expense and the long-term liabilities recorded for the District’s net pension liability and other post-employment benefits. We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable to the financial statement as a whole.

The disclosures in the financial statements are neutral, consistent and clear.

Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.

Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations We have requested certain representations from management that are included in the management representation letter dated October 16, 2017.

Board of School Directors Lampeter-Strasburg School District October 16, 2017 Page Three

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the governmental unit’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues We had no discussions with management regarding the application of accounting principles and auditing standards prior to appointment as the District’s auditors.

Other Matters We applied certain limited procedures to required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on supplementary, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use This information is intended solely for the use of the Board of School Directors and management of the District and is not intended to be and should not be used by anyone other than these specified parties.

Very truly yours,

BBD, LLP

Lampeter-Strasburg School District Lampeter, Pennsylvania Lancaster County

Financial Statements Year Ended June 30, 2017 LAMPETER-STRASBURG SCHOOL DISTRICT

CONTENTS

INDEPENDENT AUDITOR'S REPORT 1

MANAGEMENT’S DISCUSSION AND ANALYSIS 3

BASIC FINANCIAL STATEMENTS

Government-Wide Financial Statements Statement of Net Position (Deficit) 14 Statement of Activities 15

Fund Financial Statements Balance Sheet – Governmental Funds 16 Reconciliation of Governmental Funds Balance Sheet to Net Position (Deficit) of Governmental Activities on the Statement of Net Position (Deficit) 17 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds 18 Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to Change in Net Position (Deficit) of Governmental Activities on the Statement of Activities 19 Statement of Net Position (Deficit) – Proprietary Funds 20 Statement of Revenues, Expenses and Changes in Net Position (Deficit) – Proprietary Funds 21 Statement of Cash Flows – Proprietary Funds 22 Statement of Net Position – Fiduciary Funds 23 Statement of Changes in Net Position – Fiduciary Fund 24

Notes to Financial Statements 25

REQUIRED SUPPLEMENTARY INFORMATION

Budgetary Comparison Schedule – General Fund 46 Other Post-Employment Benefits Schedule of Funding Progress 47 Schedule of the District’s Proportionate Share of the Net Pension Liability 48 Schedule of the District’s Pension Plan Contributions 49

SINGLE AUDIT

Schedule of Expenditures of Federal Awards 50 Notes to Schedule of Expenditures of Federal Awards 52 Summary Schedule of Prior Audit Findings 53

LAMPETER-STRASBURG SCHOOL DISTRICT

CONTENTS

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 54 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 56 Schedule of Findings and Questioned Costs 58

INDEPENDENT AUDITOR'S REPORT

Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania

We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lampeter School District, Lampeter, Pennsylvania as of and for the year ended June 30, 2017, and the related notes to the financial statements, which collectively comprise Lampeter-Strasburg School District’s basic financial statements as listed in the table of contents.

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

Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lampeter-Strasburg School District, Lampeter, Pennsylvania as of June 30, 2017, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary comparison schedule – General Fund, the other post-employment benefits schedule of funding progress and the schedules of the District’s proportionate share of the net pension liability and pension plan contributions on pages 3 through 13 and 46 through 49 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Lampeter-Strasburg School District’s basic financial statements. The schedule of expenditures of federal awards and certain state grants is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is not a required part of the basic financial statements.

The schedule of expenditures of federal awards and certain state grants is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards and certain state grants is fairly stated in all material respects in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 16, 2017, on our consideration of Lampeter-Strasburg School District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Lampeter-Strasburg School District’s internal control over financial reporting and compliance.

Philadelphia, Pennsylvania October 16, 2017

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MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED

June 30, 2017

Management's discussion and analysis ("MD&A") of the financial performance of the Lampeter-Strasburg School District (the "District") provides an overview of the District's financial performance for fiscal year ended June 30, 2017. Readers should also review the basic financial statements and related notes to enhance their understanding of the District's financial performance.

DISTRICT PROFILE

The District consists of two elementary schools, a middle school and a high school consisting of approximately 3,043 students. The District covers 36.2 square miles southeast of the City of Lancaster and is comprised of the Townships of Strasburg and West Lampeter and the Borough of Strasburg. During 2016-2017, there were 435 employees in the District, consisting of 222 teachers, 13 administrators, including general administration, principals, and supervisors, and 200 support personnel including administrative assistants, maintenance staff, custodial staff, transportation staff, food service staff, technology staff, school monitors and staff nurses.

The District is committed to providing, in an accountable partnership with the parents and the community, opportunities for each learner to acquire the knowledge, skills and values to become a responsible, productive citizen.

FINANCIAL HIGHLIGHTS

● On a government-wide basis including all governmental activities and the business type activities, the liabilities and deferred inflows of resources exceeded the assets and deferred outflows of resources of the District resulting in a deficit in total net position at the close of the 2016-2017 fiscal year of $34,757,137. During the 2016-2017 fiscal year, the District had an increase in total net position of $2,499,576. The net position of governmental activities increased by $2,543,467 and the net position of the business-type activities decreased by $43,891.

● The General Fund reported an increase of fund balance of $548,872, bringing the cumulative balance to $6,236,468 at the conclusion of the 2016-2017 fiscal year.

● At June 30, 2017, the General Fund fund balance includes non-spendable inventory of $56,038, $1,300,000 assigned to retirement rate stabilization, $554,000 assigned to technology initiatives, $470,000 assigned for property tax assessment appeals, and an unassigned amount of $3,856,430 or 7.44% of the $51,842,040 2017- 2018 General Fund expenditure budget. Guidelines prescribed by the Pennsylvania Department of Education allow a District to maintain a maximum General Fund unassigned fund balance of 8% of the following year’s expenditure budget.

● Total General Fund revenues and other financing sources were $1,112,863 more than budgeted amounts and total General Fund expenditures and other financing uses were $193,169 less than budgeted amounts resulting in a net positive variance of $1,306,032.

OVERVIEW OF THE FINANCIAL STATEMENTS

The MD&A is intended to serve as an introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

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MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED

June 30, 2017

GOVERNMENT-WIDE FINANCIAL STATEMENTS

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The Statement of Net Position (Deficit) presents information on all of the District’s assets and deferred outflows of resources and liabilities and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial condition of the District is improving or deteriorating. To assess the District’s overall health, the reader will need to consider additional nonfinancial factors such as changes in the District’s property tax base and the condition of school buildings and other facilities.

The Statement of Activities presents information showing how the District's net position changed during the most recent fiscal year. All changes in net position are reported as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

The government-wide financial statements distinguish the functions of the District that are principally supported by taxes and intergovernmental revenues from other functions that are intended to recover all or a significant portion of their costs through user fees and charges.

In the government-wide financial statements, the District's activities are divided into two categories:

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

Business-Type Activities The District charges fees to cover the costs of its food services program.

The government-wide financial statements can be found on Pages 14 and 15 of this report.

FUND FINANCIAL STATEMENTS

The fund financial statements provide more detailed information about the District's funds. A fund is a group of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the District's funds can be divided into three categories: governmental funds, proprietary funds and fiduciary funds.

Governmental Funds Most of the District's activities are included in the governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on short- term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the District's near-term financing requirements.

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MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED

June 30, 2017

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the governmental near-term financing decisions. Both the Balance Sheet – Governmental Funds and Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three major individual governmental funds. Information is presented separately in the Balance Sheet – Governmental Funds and Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds for each of the funds.

The District adopts an annual appropriated budget for its General Fund. A budgetary comparison schedule has been provided for the General Fund to demonstrate compliance with the budget.

The governmental fund financial statements can be found on Pages 16 through 19 of this report.

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

The proprietary fund financial statements provide separate financial information for its major fund and internal service fund. The proprietary fund financial statements can be found on Pages 20 through 22 of this report.

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

The fiduciary fund financial statements can be found on Pages 23 and 24 of this report.

Notes to the Financial Statements The notes to the financial statements provide additional information that is essential to a full understanding of the data provided in the financial statements.

The notes to the financial statements can be found on Pages 25 through 45 of this report.

Other Information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information which consists of the budgetary comparison schedule for the General Fund, a schedule of the District's progress in funding its obligation to provide other post-employment benefits and schedules of net pension liability and the District’s pension contributions.

The required supplementary information can be found on Pages 46 through 49 of this report.

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MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED

June 30, 2017

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted above, net position may serve over time as a useful indicator of the District's financial condition. At the close of the 2016-2017 fiscal year the District's assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $34,757,137. The following table presents condensed information for the Statement of Net Position of the District at June 30, 2017 and 2016.

Governmental Business-Type Activities Activities Totals 2017 2016 2017 2016 2017 2016 ASSETS Current assets $ 21,026,097 $ 19,034,973 $ 447,822 $ 400,124 $ 21,473,919 $ 19,435,097 Noncurrent assets 47,984,293 50,504,817 121,261 113,560 48,105,554 50,618,377 Total assets 69,010,390 69,539,790 569,083 513,684 69,579,473 70,053,474 DEFERRED OUTFLOWS Deferred charges – pensions 15,570,646 6,676,000 615,057 264,000 16,185,703 6,940,000 Deferred amounts on debt refunding 91,062 134,558 - - 91,062 134,558 Total deferred outflows 15,661,708 6,810,558 615,057 264,000 16,276,765 7,074,558 LIABILITIES Current liabilities 5,799,366 10,863,570 75,788 62,498 5,875,154 10,926,068 Noncurrent liabilities 109,957,755 98,957,998 3,209,022 2,765,679 113,166,777 101,723,677 Total liabilities 115,757,121 109,821,568 3,284,810 2,828,177 119,041,931 112,649,745 DEFERRED INFLOWS Deferred credits – pensions 1,511,730 1,669,000 59,714 66,000 1,571,444 1,735,000 NET POSITION (DEFICIT) Net investment in capital assets 20,677,163 18,090,536 121,261 113,560 20,798,424 18,204,096 Restricted 7,121,555 5,239,572 - - 7,121,555 5,239,572 Unrestricted (deficit) (60,395,471) (58,470,328) (2,281,645) (2,230,053) (62,677,116) (60,700,381) Total net position (deficit) $ (32,596,753) $ (35,140,220) $ (2,160,384) $ (2,116,493) $ (34,757,137) $ (37,256,713)

The District's total assets as of June 30, 2017 were $69,579,473 of which $17,796,490, or 25.58%, consisted of cash and investments and $48,105,554, or 69.14%, consisted of the District's net investment in capital assets. The District's total liabilities as of June 30, 2017 were $119,041,931 of which $27,398,192, or 23.02% consisted of general obligation debt used to acquire and construct capital assets and $81,967,000, or 68.86%, consisted of the actuarially determined net pension liability.

The District had a deficit in unrestricted net position of $62,677,116 at June 30, 2017. The District’s unrestricted net position decreased by $1,976,735 during 2016-2017 primarily due to the results of current year operations and the change in the District’s actuarially determined net pension liability.

A portion of the District's net position reflects its restricted net position which totaled $7,121,555 as of June 30, 2017. Most of the District's restricted net position is related to amounts restricted for capital expenditures. A small portion, $13,306, is restricted for student activities at the elementary schools.

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MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED

June 30, 2017

Another portion of the District's net position reflects its investment in capital assets net of accumulated depreciation less any related debt used to acquire those assets that is still outstanding. The District uses these capital assets to provide services to students; consequently, these assets are not available for future spending. Although the District's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. For the year ended June 30, 2017, the District's net investment in capital assets, increased by $2,594,328 because the debt used to acquire the capital assets was being repaid faster than the capital assets were being depreciated and capital assets were acquired with funding sources other long-term debt.

The following table presents condensed information for the Statement of Activities of the District for 2017 and 2016:

Governmental Business-Type Activities Activities Totals 2017 2016 2017 2016 2017 2016 REVENUES Program revenues Charges for services $ 203,298 $ 237,369 $ 1,285,721 $ 1,293,283 $ 1,489,019 $ 1,530,652 Operating grants and contributions 8,132,995 7,285,200 669,529 661,669 8,802,524 7,946,869 Capital grants and contributions ------General revenues Property taxes levied for general purposes 34,494,119 33,343,418 - - 34,494,119 33,343,418 Other taxes levied for general purposes 3,471,508 3,487,234 - - 3,471,508 3,487,234 Grants and entitlements not restricted to specific programs 4,567,762 3,964,257 - - 4,567,762 3,964,257 Investment earnings 150,215 70,987 2,748 439 152,963 71,426 Loss on sale of capital assets (198,671) (37,492) - - (198,671) (37,492) Total revenues 50,821,226 48,350,973 1,957,998 1,955,391 52,779,224 50,306,364

EXPENSES Instruction 32,519,588 31,592,271 - - 32,519,588 31,592,271 Instructional student support services 3,427,216 3,000,638 - - 3,427,216 3,000,638 Administrative and financial support services 5,202,017 4,888,585 - - 5,202,017 4,888,585 Operation and maintenance of plant services 3,747,041 3,622,958 - - 3,747,041 3,622,958 Pupil transportation 1,544,010 1,574,250 - - 1,544,010 1,574,250 Student activities 1,091,264 1,065,719 - - 1,091,264 1,065,719 Community services 3,750 3,000 - - 3,750 3,000 Interest and amortization expense related to non-current liabilities 703,847 800,408 - - 703,847 800,408 Food service - - 1,575,975 1,600,229 1,575,975 1,600,229 Child care - - 464,940 433,630 464,940 433,630 Total expenses 48,238,733 46,547,829 2,040,915 2,033,859 50,279,648 48,581,688 Change in net position before transfers 2,582,493 1,803,144 (82,917) (78,468) 2,499,576 1,724,676 Transfers (39,026) (34,859) 39,026 34,859 - - CHANGE IN NET POSITION (DEFICIT) $ 2,543,467 $ 1,768,285 $ (43,891) $ (43,609) $ 2,499,576 $ 1,724,676

-7- LAMPETER-STRASBURG SCHOOL DISTRICT

MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED

June 30, 2017

During 2016-2017, the District’s net position increased by $2,499,576 in part due to savings in medical costs, salary and other benefit costs, and utility costs and increased revenue. Future pension contributions, state-mandated programs and negotiated contracts have a potential to offset these gains in future fiscal years. Management of the District continues to aggressively implement cost efficiencies and revenue-generating strategies to combat these factors. In the governmental activities, the District's assessed property tax base drives the majority of the revenue generated. A significant portion of the District's property tax base is in the form of residential housing. Although the District is primarily a residential community, the District also has a property tax base derived from commercial facilities.

The Statement of Activities provides detail that focuses on how the District finances its services. The Statement of Activities compares the costs of the District functions and programs with the resources those functions and programs generate themselves in the form of program revenues. As demonstrated by the following graph, all of the District's governmental activities are not self-supporting.

2016 ‐ 2017 Expenses and Program Revenue ‐ Governmental Activities

Instruction

Instructional Student Support

Admin & Financial Support… Program Revenues Expenses Operation & Maint of Plant…

Pupil Transportation

Student Activities

Interest & Amort. Exp on Debt

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

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

2016‐2017 Revenues by Sources ‐ Governmental Activities

Grants & Loss on Sale of Entitlements Not Capital Assets ‐0.39% Restricted 8.99% Investment Earnings Charges for Services 0.30% 0.40%

Operating Grants & Contributions 16.00% Taxes 74.70%

-8- LAMPETER-STRASBURG SCHOOL DISTRICT

MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED

June 30, 2017

GOVERNMENTAL FUNDS

The governmental fund financial statements provide detailed information of the District's major funds. Some funds are required to be established by State statute while other funds are established by the District to manage monies restricted for a specific purpose. As of June 30, 2017, the District's governmental funds reported a combined fund balance of $13,358,023 which is an increase of $2,430,855 from the prior year. The following table summarizes the District's total governmental fund balances as of June 30, 2017 and 2016 and the total 2017 change in governmental fund balances.

2017 2016 Change General Fund $ 6,236,468 $ 5,687,596 $ 548,872 Capital Projects Fund 7,108,249 5,229,354 1,878,895 Public Purpose Trust Fund 13,306 10,218 3,088 $ 13,358,023 $ 10,927,168 $ 2,430,855

GENERAL FUND

The General Fund is the District's primary operating fund. At the conclusion of the 2016-2017 fiscal year, the General Fund fund balance was $6,236,438 representing an increase of $548,872 in relation to the prior year. The increase in the District's General Fund fund balance is due to many factors. The following analysis has been provided to assist the reader in understanding the financial activities of the General Fund during the 2016-2017 fiscal year.

The District's reliance upon tax revenues is demonstrated by the graph below that indicates 72.85% of General Fund revenues are derived from local taxes.

2016‐2017 General Fund Revenues and Other Financing Sources

Investment Earnings 0.21% Other 0.37%

Intergovernmental Revenues 26.57% Taxes 72.85%

General Fund Revenues and Other Financing Sources 2017 2016 $ Change % Change Tax revenues $ 37,439,300 $ 36,215,239 $ 1,224,061 3.38 Intergovernmental revenues 13,656,271 11,452,305 2,203,966 19.24 Investment earnings 105,415 60,788 44,627 73.41 Other 189,487 158,083 31,404 19.87 $ 51,390,473 $ 47,886,415 $ 3,504,058 7.32

-9- LAMPETER-STRASBURG SCHOOL DISTRICT

MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED

June 30, 2017

Net tax revenues increased by $1,224,061 or 3.38% due to several factors. A millage increase of 1.90% in 2016- 2017 and an increase in collections for earned income taxes and delinquent taxes accounted for a majority of the current year increase in tax revenue. The increase in tax collections indicates an improvement to the economy of our local community. The following table summarizes the changes in the District's tax revenues for 2017 compared to 2016:

2017 2016 $ Change % Change Real estate tax $ 32,992,950 $ 31,996,436 $ 996,514 3.11 Interim tax 212,128 239,521 (27,393) (11.44) PURTA tax 39,526 40,459 (933) (2.31) Earned income tax 3,036,807 2,941,942 94,865 3.22 Transfer tax 434,563 518,127 (83,564) (16.13) Delinquent tax 723,326 478,754 244,572 51.09 $ 37,439,300 $ 36,215,239 $ 1,224,061 3.38

Intergovernmental revenues increased primarily due to receipt of the rental and sinking fund subsidy. These state reimbursements for construction projects were deferred in 2015-2016. The deferred subsidy from 2015-2016 and the 2016-2017 subsidy were both recognized in 2016-2017. In addition, intergovernmental revenues increased as a direct result of the state retirement subsidy which increased commensurate with the employer annual contribution percentage.

As the graph below illustrates, the largest portion of General Fund expenditures are for salaries and benefits. The District is an educational service entity and as such is labor intensive.

2016‐2017 General Fund Expenditures and Other Financing Uses

Other Debt Service Equipment 0.09% 11.21% 0.93% Transfers Out Supplies 4.89% 2.82%

Purchased Services 12.19% Salaries and Wages 42.11% Employee Benefits 25.76%

General Fund Expenditures and Other Financing Uses 2017 2016 $ Change % Change Salaries and wages $ 21,412,090 $ 21,052,053 $ 360,037 1.71 Employee benefits 13,095,214 12,207,144 888,070 7.28 Purchased services 6,195,487 6,550,885 (355,398) (5.43) Supplies 1,434,054 1,553,639 (119,585) (7.70) Equipment 472,544 426,750 45,794 10.73 Other 46,036 41,964 4,072 9.70 Debt service 5,699,176 5,588,221 110,955 1.99 Transfers out 2,487,000 380,000 2,107,000 554.47 $ 50,841,601 $ 47,800,656 $ 3,040,945 6.36

-10- LAMPETER-STRASBURG SCHOOL DISTRICT

MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED

June 30, 2017

Salaries and wages increased by $360,037 or 1.71% in 2016-2017 compared to 2015-2016 as a result of scheduled salary increases within the District's negotiated collective bargaining agreement as well as increases for other staff.

Employee benefits increased primarily due to an increase in the required annual retirement contribution to 30.03% from 25.84% which represents a 16.22% increase over the prior year.

Transfers out increased commensurate with additional amounts appropriated by the School Board to the Capital Projects fund for anticipated future capital needs.

CAPITAL PROJECTS FUND

The Capital Projects Fund accounts for construction and renovation activity associated with the District's buildings and major equipment purchases. The Capital Projects Fund receives the majority of its revenues from the issuance of general obligation debt and transfers from the General Fund. During 2016-2017, the Capital Projects Fund reported an increase in fund balance of $1,878,895 due to transfers from the General Fund in excess of amounts expended for capital expenditures. The remaining fund balance of $7,108,249 as of June 30, 2017 is restricted for future capital expenditures. The transfer of $2,487,000 from the General Fund to the Capital Projects Fund is based upon future capital improvements that may be dictated by an upcoming facility master plan.

GENERAL FUND BUDGET INFORMATION

Actual revenues and other financing sources were $1,112,863 more than budgeted amounts and actual expenditures and other financing uses were $193,169 less than budgeted amounts resulting in a net overall positive variance of $1,306,032. Major budgetary highlights for 2016-2017 were as follows:

● Actual local revenues received were $787,583 more than budgeted amounts primarily due to greater than expected real estate, earned income, and delinquent tax collections; charges for services associated with the District providing special education services to surrounding school districts; and higher returns on investments than projected.

● Total actual expenditures were under budget by $1,807,349. This surplus is due to savings in the areas of salaries, medical insurance, other employee benefits, utilities, and special education contracts.

● Other financing sources (uses) were over budget by $1,610,111 due to an unbudgeted transfer of funds to the Capital Projects Fund as noted above.

BUSINESS-TYPE ACTIVITIES AND FOOD SERVICE FUND

During 2016-2017, the net position of the business-type activities decreased by $43,891. The net position of the Food Service Fund decreased by $42,789 and the net position of the School-Age Child Care Fund decreased by $1,102. As of June 30, 2017, the business-type activities had a deficit in net position of $2,160,384. The Food Service Fund had an increase in net position of $17,058 and the School-Age Child Care Fund had an increase in net position of $30,232 prior to the recognition of the changes in the net pension liability and other noncurrent liabilities.

CAPITAL ASSETS

The District's net capital assets for its governmental and business-type activities as of June 30, 2017 amounted to $48,105,554 net of accumulated depreciation. This investment in capital assets includes land and improvements, buildings and improvements and furniture and equipment. The total decrease in the District's net investment in capital assets for the current fiscal year was $2,512,823 4.96%. The decrease was the result of current year depreciation expense and loss on disposals in excess of current capital additions.

-11- LAMPETER-STRASBURG SCHOOL DISTRICT

MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED

June 30, 2017

Current year depreciation expense and loss on disposals were $3,041,943 and capital expenditures were $529,120.

Major capital additions for the current fiscal year included the following:

● High School Ventilator Replacement $ 88,098 ● Asphalt Repair $110,000 ● Athletic Field Project – Construction in Progress $156,626

NONCURRENT LIABILITIES

At the end of the current fiscal year, the District had total general obligation debt of $27,398,192 consisting of $5,435,000 in bonds payable, $21,662,000 in notes payable, and $301,192 unamortized bond premiums. The entire amount is backed by the full faith and credit of the District. The District's general obligation debt (net of unamortized premium) decreased by $5,016,089 or 15.47% during the fiscal year.

State statutes limit the amount of general obligation debt the District may issue up to 225% of its borrowing base capacity which is calculated as the annual arithmetic average of the total revenues for the preceding three fiscal years. The current debt limitation for the District is $108,290,132 which exceeds the District's outstanding general obligation debt as of June 30, 2017.

The District reports its allocated portion of its defined benefit unfunded benefit obligation related to its participation in the Pennsylvania State Employee Retirement System ("PSERS"). The District's allocated portion of the net pension liability is an actuarially determined estimate of the unfunded cost of the pension plan obligation which totaled $81,967,000 as of June 30, 2017. The District's net pension liability increased by $11,493,000 or 16.31% during the fiscal year.

The District maintains an AA rating from Standard and Poor's.

Other noncurrent liabilities consist of the District's liabilities for capital leases, accrued retirement bonuses, compensated absences and its net obligation for post-employment benefits, which totaled $3,801,585 as of June 30, 2017. These liabilities increased by $160,488 or 4.41% during the fiscal year.

FACTORS BEARING ON THE DISTRICT'S FUTURE

While the District continues to be strong financially, there continues to be concerns regarding the economic and political outlook for the state and the local community. As the preceding information shows, the District maintains a healthy investment in capital assets to support and provide comprehensive educational services. The District also considers future implications of current and ongoing financial obligations and prudently manages its financial assets. Strong academic performance is supported by reasonable and competitive per pupil spending.

The District adopted a 2017-2018 budget totaling $51,842,040 which used $378,730 of General Fund fund balance as of June 30, 2017 and the real estate tax millage was increased by 1.50%.

As we have seen throughout the nation, the economic situation is having an effect on the public sector. Challenges face many school districts in Pennsylvania on a number of issues. With the passage of Act 1 of 2006, our District is faced with a cap on the amount of money that can be funded from a property tax increase without voter referendums. This cap is based upon a percentage calculated and provided by the Pennsylvania Department of Education. While some exceptions may apply that would allow for a tax increase in excess of the index, the District will face pressure to keep tax increases at or below the allowable increase for the foreseeable future. In addition, recent legislation has severely hampered the potential benefits of using special exceptions in future years. Another implication of the new law includes earlier budgetary planning cycles.

-12- LAMPETER-STRASBURG SCHOOL DISTRICT

MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED

June 30, 2017

In addition to demonstrating proficiency of the Pennsylvania Core and Academic Standards, our District is faced with additional challenges from the mandates imposed by the Federal government through the reauthorization of the Elementary and Secondary Education Act, or the Every Student Succeeds Act ("ESSA"). ESSA has far-reaching requirements on standardized testing; reporting academic performance; adequate yearly progress goals; teacher qualifications, certifications, and training; disaggregation of student achievement data; the education of English Language Learners and extensive reporting to the community. It will require a continued, and possibly greater, emphasis on investment in curricular materials, staff development, and communication to comply with ESSA’s mandates.

Many school districts face the common problem of escalating costs for employee benefits, particularly the retirement expenses of the Public School Employees’ Retirement System ("PSERS") system and, as in the case for our District, self-insured medical costs. Both of these costs are set by outside influences and, therefore, are not discretionary costs that can be controlled by District management.

Market performance of the invested PSERS funds have resulted in estimated increases that will affect our employer contributions for years to come. While the actual effect of the current market has yet to be determined, higher employer costs in the short term and dramatically higher rates in the future are being planned for by the District through the use of an assigned fund balance integrated with millage increases. This condition will have an alarming effect on school district budgeting across the Commonwealth and may lead to significant reductions in programs and services. The portion of funds assigned in the District’s fund balance to be used to contain the projected increases in the employer share of PSERS will not be enough to alleviate the problem, but it will allow the District to prudently plan for any potential changes. The District is fortunate to have anticipated the looming crisis and fortunate to have assigned funds to help lessen the dramatic impact that other school districts may experience.

The following table presents the projected employer contribution rates published by PSERS and the District’s projected share of retirement contribution for General Fund expenses for the next five years.

Increase Employer Over Additional Additional Contributions Previous Total State Local Mill % Mill Fiscal Year Rate Year Contributions Support Support Equivalent Increase 2017-2018 32.57% 8.46% $ 7,238,100 $ 449,554 $ 449,554 0.26 1.29% 2018-2019 34.18% 4.94% $ 7,804,773 $ 283,337 $ 283,337 0.16 0.80% 2019-2020 35.53% 3.95% $ 8,336,145 $ 265,686 $ 265,686 0.15 0.72% 2020-2021 35.59% 1.18% $ 8,666,145 $ 165,000 $ 165,000 0.09 0.44% 2021-2022 36.40% 1.25% $ 9,016,440 $ 175,148 $ 175,148 0.10 0.45%

The costs of medical benefits will continue to have an effect on the District budget, as the District continues to offer a competitive benefits package to employees through the District's self-insured plan. The District continues to implement various strategies to lower the pace of medical inflation

Maintaining an appropriate physical environment for learning requires investment in the construction, expansion, and renovation of school facilities. This is a well-planned and ongoing process in our District, accompanied by constant monitoring of enrollment trends and financial implications for the District.

In conclusion, the District has committed itself to financial and educational excellence for the future. The District’s systems of budgeting and internal controls are well regarded and consistently followed. Continued diligence in all financial matters will be a key component of continued financial performance well into the future.

CONTACTING THE DISTRICT FINANCIAL MANAGEMENT

This financial report is designed to provide a general overview of the District's finances for all those with an interest in the District's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Business Manager, Lampeter-Strasburg School District, PO Box 428, Lampeter, PA 17537.

-13- LAMPETER-STRASBURG SCHOOL DISTRICT

STATEMENT OF NET POSITION (DEFICIT)

June 30, 2017 Governmental Business-type Activities Activities Total ASSETS AND DEFERRED OUTFLOWS OF RESOURCES CURRENT ASSETS Cash and cash equivalents$ 3,357,022 $ 153,390 $ 3,510,412 Investments 14,035,448 250,630 14,286,078 Taxes receivable 1,140,720 - 1,140,720 Due from other governments 2,143,668 7,207 2,150,875 Internal balances 34,989 (34,989) - Other receivables 258,212 4,694 262,906 Inventories 56,038 66,890 122,928 Total current assets 21,026,097 447,822 21,473,919 NONCURRENT ASSETS Capital assets, net 47,984,293 121,261 48,105,554 Total assets 69,010,390 569,083 69,579,473 DEFERRED OUTFLOWS OF RESOURCES Deferred charges on proportionate share of pension 15,570,646 615,057 16,185,703 Deferred amounts on debt refunding 91,062 - 91,062

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

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION (DEFICIT) CURRENT LIABILITIES Accounts payable 618,950 1,628 620,578 Accrued salaries, payroll withholdings and benefits 4,514,022 1,800 4,515,822 Due to other governments 449,064 - 449,064 Accrued interest payable 173,871 - 173,871 Unearned revenue 43,459 72,360 115,819 Total current liabilities 5,799,366 75,788 5,875,154 NONCURRENT LIABILITIES Due within one year 5,259,103 - 5,259,103 Due in more than one year 104,698,652 3,209,022 107,907,674 Total noncurrent liabilities 109,957,755 3,209,022 113,166,777 Total liabilities 115,757,121 3,284,810 119,041,931 DEFERRED INFLOWS OF RESOURCES Deferred credits on proportionate share of pension 1,511,730 59,714 1,571,444 NET POSITION (DEFICIT) Net investment in capital assets 20,677,163 121,261 20,798,424 Restricted 7,121,555 - 7,121,555 Unrestricted (deficit) (60,395,471) (2,281,645) (62,677,116)

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

See accompanying notes -14- LAMPETER-STRASBURG SCHOOL DISTRICT

STATEMENT OF ACTIVITIES

Year ended June 30, 2017 Net (Expense) Revenue and Program Revenues Changes in Net Position (Deficit) Charges Operating Capital for Grants and Grants and Governmental Business-type Expenses Services Contributions Contributions Activities Activities Total GOVERNMENTAL ACTIVITIES Instruction$ 32,519,588 $ 73,561 $- 5,565,263 $ $- (26,880,764) $ $ (26,880,764) Instructional student support 3,427,216 - 413,546 - (3,013,670) - (3,013,670) Administrative and financial support services 5,202,017 - 422,140 - (4,779,877) - (4,779,877) Operation and maintenance of plant services 3,747,041 - 232,122 - (3,514,919) - (3,514,919) Pupil transportation 1,544,010 8,402 726,372 - (809,236) - (809,236) Student activities 1,091,264 121,335 83,582 - (886,347) - (886,347) Community services 3,750 - - - (3,750) - (3,750) Interest and amortization expense related to noncurrent liabilities 703,847 - 689,970 - (13,877) - (13,877)

-15- Total governmental activities 48,238,733 203,298 8,132,995 - (39,902,440) - (39,902,440)

BUSINESS-TYPE ACTIVITIES Food service 1,575,975 871,218 622,729 - - (82,028) (82,028) Child care 464,940 414,503 46,800 - - (3,637) (3,637) Total business-type activities 2,040,915 1,285,721 669,529 - - (85,665) (85,665)

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

GENERAL REVENUES Property taxes levied for general purposes 34,494,119 - 34,494,119 Other taxes levied for general purposes 3,471,508 - 3,471,508 Grants and entitlements not restricted to specific programs 4,567,762 - 4,567,762 Investment earnings 150,215 2,748 152,963 Loss on disposal of capital assets (198,671) - (198,671) TRANSFERS (39,026) 39,026 - Total general revenues and transfers 42,445,907 41,774 42,487,681

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

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

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

See accompanying notes LAMPETER-STRASBURG SCHOOL DISTRICT

BALANCE SHEET - GOVERNMENTAL FUNDS

June 30, 2017 Major Funds Capital Public General Projects Purpose Fund Fund Trust Total ASSETS Cash and cash equivalents$ 700,766 $ 2,008,620 $ 13,414 $ 2,722,800 Investments 9,181,241 3,628,333 - 12,809,574 Taxes receivable, net 1,140,720 - - 1,140,720 Due from other funds 129,697 1,500,000 - 1,629,697 Due from other governments 2,143,668 - - 2,143,668 Other receivables 104,868 - - 104,868 Inventories 56,038 - - 56,038

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

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable$ 311,397 $ 28,704 $ - $ 340,101 Due to other funds 1,594,600 - 108 1,594,708 Accrued salaries, payroll withholdings and benefits 4,514,022 - - 4,514,022 Due to other governments 449,064 - - 449,064 Unearned revenue 68,130 - - 68,130 Total liabilities 6,937,213 28,704 108 6,966,025

DEFERRED INFLOWS OF RESOURCES Unavailable revenues - property taxes 283,317 - - 283,317

FUND BALANCES Nonspendable Inventories 56,038 - - 56,038 Restricted for Capital projects - 7,108,249 - 7,108,249 Student organizations - - 13,306 13,306 Assigned to Employer retirement rate stabilization 1,300,000 - - 1,300,000 Property tax assessment appeals 470,000 - - 470,000 Technology initiatives 554,000 - - 554,000 Unassigned 3,856,430 - - 3,856,430 Total fund balances 6,236,468 7,108,249 13,306 13,358,023

Total liabilities, deferred inflows of resources and fund balances $ 13,456,998 $ 7,136,953 $ 13,414 $ 20,607,365

See accompanying notes -16- LAMPETER-STRASBURG SCHOOL DISTRICT

RECONCILIATION OF GOVERNMENTAL FUNDS BALANCE SHEET TO NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES ON THE STATEMENT OF NET POSITION (DEFICIT)

June 30, 2017 TOTAL GOVERNMENTAL FUND BALANCES $ 13,358,023

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

Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds balance sheet. 47,984,293

Deferred outflows of resources for deferred amounts on debt refunding are currently expended in the governmental funds, whereas they are capitalized and amortized over the life of the respective debt in the government-wide statement of net position (deficit). 91,062

Deferred outflows of resources and deferred inflows of resources related to pensions are not reported as assets and liabilities in the governmental funds balance sheet. 14,058,916

Some of the District's property taxes, per capita taxes and certain other receivables will be collected after year-end, but are not available soon enough to pay for the current period's expenditures, and therefore are reported as deferred inflows of resources on the governmental funds balance sheet. 307,988

The Internal Service Fund is used by management to charge the cost of health insurance claims to the General Fund. The assets and liabilities of the District's Internal Service Fund are included in the governmental activities on the government- wide statement of net position (deficit). 1,734,591

Noncurrent liabilities are not due and payable in the current period and therefore are not reported as liabilities in the governmental funds balance sheet. (109,957,755)

Accrued interest payable on long-term liabilities is included in the statement of net position (deficit), but is excluded from the governmental funds balance sheet until due and payable. (173,871)

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

See accompanying notes -17- LAMPETER-STRASBURG SCHOOL DISTRICT

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

Year ended June 30, 2017 Major Funds Capital Public General Projects Purpose Fund Fund Trust Total REVENUES Local sources$ 38,047,783 $ 95,794 $ 13,470 $ 38,157,047 State sources 12,405,118 - - 12,405,118 Federal sources 933,503 - - 933,503 Total revenues 51,386,404 95,794 13,470 51,495,668

EXPENDITURES Current Instruction 28,737,588 - - 28,737,588 Support services 12,962,583 40,474 - 13,003,057 Operation of noninstructional services 955,254 - 10,382 965,636 Facilities acquisition, construction and improvement services - 664,873 - 664,873 Debt service 5,699,176 - - 5,699,176 Total expenditures 48,354,601 705,347 10,382 49,070,330

EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 3,031,803 (609,553) 3,088 2,425,338

OTHER FINANCING SOURCES (USES) Proceeds from extended term financing - 40,474 - 40,474 Sale of/compensation for capital assets 4,069 - - 4,069 Transfers in - 2,487,000 - 2,487,000 Transfers out (2,487,000) (39,026) - (2,526,026) Total other financing sources (uses) (2,482,931) 2,488,448 - 5,517

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

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

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

See accompanying notes -18- LAMPETER-STRASBURG SCHOOL DISTRICT

RECONCILIATION OF STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO CHANGE IN NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES ON THE STATEMENT OF ACTIVITIES

Year ended June 30, 2017 NET CHANGE IN FUND BALANCES - GOVERNMENTAL FUNDS $ 2,430,855

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

Capital outlays are reported in governmental funds as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which depreciation expense and the net book value of disposed assets exceeded capital outlays in the current period. Capital outlay expenditures $ 490,094 Net book value of disposed assets (206,809) Depreciation expense (2,803,809) (2,520,524)

Because some property taxes and certain other receivables will not be collected for several months after the District's fiscal year ends, they are not considered as "available" revenues in the governmental funds. Deferred inflows of resources decreased by this amount in the current period. Deferred inflows of resources June 30, 2016 (942,935) Deferred inflows of resources June 30, 2017 307,988 (634,947)

The Internal Service Fund is used by management to charge the cost of health insurance and unemployment premiums and claims to the General Fund. The change in net position of the Internal Service Fund is reported with the governmental activities. 437,104

The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of the governmental funds. Neither transaction, however, has any effect on the change in net position of governmental activities. Also, governmental funds report the effect of premiums, discounts and similar items when long-term debt is issued, whereas these amounts are deferred and amortized in the statement of activities. This amount is the net effect of these differences in the treatment of long-term debt and related items. Repayment of bonds and notes payable 4,799,000 Proceeds from extended term financing (40,474) Repayment of extended term financing 6,121 Amortization of premiums and deferred amounts on refunding 173,593 4,938,240

Some expenses reported in the statement of activities do not require the use of current financial resources, and, therefore are not reported as expenditures on governmental funds. Current year change in accrued interest payable 16,615 Change in net pension liability and related deferred inflows and outflows (2,004,338) Current year change in accrued retirement bonuses (110,684) Current year change in compensated absences (39,351) Current year change in net post-employment benefit (OPEB) obligation 30,497 (2,107,261) CHANGE IN NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES $ 2,543,467

See accompanying notes -19- LAMPETER-STRASBURG SCHOOL DISTRICT

STATEMENT OF NET POSITION (DEFICIT) - PROPRIETARY FUNDS

June 30, 2017 Major Funds Food School-Age Internal Service Child Care Service Fund Fund Total Fund ASSETS AND DEFERRED OUTFLOWS OF RESOURCES CURRENT ASSETS Cash and cash equivalents$ 27,187 $ 126,203 $ 153,390 $ 634,222 Investments - 250,630 250,630 1,225,874 Due from other governments 7,207 - 7,207 - Due from other funds 47,690 47,018 94,708 - Other receivables 1,120 3,574 4,694 153,344 Inventories 66,890 - 66,890 - Total current assets 150,094 427,425 577,519 2,013,440 NONCURRENT ASSETS Capital assets, net 121,261 - 121,261 - Total assets 271,355 427,425 698,780 2,013,440 DEFERRED OUTFLOWS OF RESOURCES Deferred charges on proportionate share of pension 427,303 187,754 615,057 -

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION (DEFICIT) CURRENT LIABILITIES Accounts payable$ 811 $ 817 $ 1,628 $ 278,849 Due to other funds 118,169 11,528 129,697 - Accrued salaries, payroll withholdings and benefits 1,800 - 1,800 - Unearned revenue 72,360 - 72,360 - Total current liabilities 193,140 12,345 205,485 278,849 NONCURRENT LIABILITIES Due within one year - - - - Due in more than one year 2,227,500 981,522 3,209,022 - Total noncurrent liabilities 2,227,500 981,522 3,209,022 - Total liabilities 2,420,640 993,867 3,414,507 278,849 DEFERRED INFLOWS OF RESOURCES Deferred credits on proportionate share of pension 41,486 18,228 59,714 - NET POSITION (DEFICIT) Net investment in capital assets 121,261 - 121,261 - Unrestricted (deficit) (1,884,729) (396,916) (2,281,645) 1,734,591

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

See accompanying notes -20- LAMPETER-STRASBURG SCHOOL DISTRICT

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

Year ended June 30, 2017 Major Funds Food School-Age Internal Service Child Care Service Fund Fund Total Fund OPERATING REVENUES Charges for services$ 871,218 $ 414,503 $ 1,285,721 $ 5,762,282

OPERATING EXPENSES Salaries 527,646 267,996 795,642 - Employee benefits 345,060 171,081 516,141 5,335,079 Purchased professional and technical services 35,969 - 35,969 - Purchased services - 289 289 - Supplies 635,975 25,574 661,549 - Depreciation 31,325 - 31,325 - Total operating expenses 1,575,975 464,940 2,040,915 5,335,079

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

NONOPERATING REVENUES Earnings on investments 213 2,535 2,748 9,901 State sources 131,191 46,800 177,991 - Federal sources 491,538 - 491,538 - Total nonoperating revenues 622,942 49,335 672,277 9,901

CHANGE IN NET POSITION (DEFICIT) BEFORE TRANSFERS (81,815) (1,102) (82,917) 437,104

TRANSFERS IN 39,026 - 39,026 -

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

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

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

See accompanying notes -21- LAMPETER-STRASBURG SCHOOL DISTRICT

STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS

Year ended June 30, 2017 Major Funds Food School-Age Internal Service Child Care Service Fund Fund Total Fund CASH FLOWS FROM OPERATING ACTIVITIES Cash received from charges for services$ 885,641 $ 416,319 $ 1,301,960 $ - Cash received from assessments made to other funds - - - 5,608,938 Cash payments to employees for services (865,917) (415,286) (1,281,203) - Cash payments for insurance claims - - - (5,577,707) Cash payments to supplies for goods and services (587,703) (25,309) (613,012) - Net cash provided by (used for) operating activities (567,979) (24,276) (592,255) 31,231

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES State sources 135,478 46,800 182,278 - Federal sources 452,341 - 452,341 - Net cash provided by noncapital financing activities 587,819 46,800 634,619 -

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of capital assets (39,026) - (39,026) - Transfers in 39,026 - 39,026 - Net cash used for capital and related financing activities - - - -

CASH FLOWS FROM INVESTING ACTIVITIES Earnings on investments 213 2,535 2,748 9,901 Net sale (purchase) of investments - (2,268) (2,268) (94,075) Net cash provided by (used for) investing activities 213 267 480 (84,174)

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

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

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

Reconciliation of operating loss to net cash provided by (used for) operating activities: Operating income (loss)$ (704,757) $ (50,437) $ (755,194) $ 427,203 Adjustments to reconcile operating loss to net cash provided by (used for) operating activities Depreciation 31,325 - 31,325 - Donated commodities used 92,851 - 92,851 - (Increase) decrease in Due from other funds (3,248) (1,383) (4,631) (153,344) Other receivables (1,120) 3,199 2,079 - Inventories (9,421) - (9,421) - Increase (decrease) in Accounts payable 811 554 1,365 (242,628) Due to other funds (49,124) 570 (48,554) - Accrued salaries, payroll withholdings and benefits (4,811) (2,055) (6,866) - Unearned revenue 18,791 - 18,791 - Net pension liability and related pension items 60,724 25,276 86,000 - Net cash provided by (used for) operating activities $ (567,979) $ (24,276) $ (592,255) $ 31,231

SUPPLEMENTAL DISCLOSURE Noncash noncapital financing activity USDA donated commodities$ 92,851 $ - $ 92,851 $ -

See accompanying notes -22- LAMPETER-STRASBURG SCHOOL DISTRICT

STATEMENT OF NET POSITION - FIDUCIARY FUNDS

June 30, 2017 Private- Purpose Agency Trust Funds ASSETS Cash and cash equivalents$ 205,748 $ 165,293 Other accounts receivable - 530 Total assets 205,748 165,823

LIABILITIES Accounts payable 12,350 27,105 Due to student groups - 138,718 Total liabilities 12,350 $ 165,823

NET POSITION Net position held in trust for scholarships$ 193,398

See accompanying notes -23- LAMPETER-STRASBURG SCHOOL DISTRICT

STATEMENT OF CHANGES IN NET POSITION - FIDUCIARY FUND

Year ended June 30, 2017 Private- Purpose Trust ADDITIONS Gifts and contributions $ 13,207 Investment earnings 360 Total additions 13,567

DEDUCTIONS Scholarships awarded and fees paid 16,221

CHANGE IN NET POSITION (2,654)

NET POSITION Beginning of year 196,052

End of year $ 193,398

See accompanying notes -24- LAMPETER-STRASBURG SCHOOL DISTRICT

NOTES TO FINANCIAL STATEMENTS

June 30, 2017

(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

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

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

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

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

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

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

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

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

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

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

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

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

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

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

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

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

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

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

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

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

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

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

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

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

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

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

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

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

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

Property Taxes Taxes are levied on July 1 and are payable in the following periods:

July 1 – August 31 - Discount period, 2% of gross levy September 1 – October 31 - Face period November 1 to collection - Penalty period, 10% of gross levy January 1 - Lien date

The County Board of Assessments determines assessed valuations of property and the District bills and collects its own property taxes. The tax on real estate for public school purposes for fiscal 2016-2017 was 20.2458 mills ($20.25 for $1,000 of assessed valuation). The District experiences very small losses from uncollectible property taxes. Property taxes constitute a lien against real property and usually can be collected in full when title transfers. An allowance for doubtful accounts of $6,760 has been established by the District for property taxes receivable greater than 3 years old.

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

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

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

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

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

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

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

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

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

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

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

Impairment of Long-Lived Assets The District evaluates prominent events or changes in circumstances affecting capital assets to determine whether impairment of a capital asset has occurred. A capital asset is generally considered impaired if both (a) the decline in service utility of the capital asset is large in magnitude and (b) the event or change in circumstances is outside the normal life cycle of the capital asset. If a capital asset is considered to be impaired, the amount of impairment is measured by the method that most reflects the decline in service utility of the capital asset at the lower of carrying value or fair value for impaired capital assets that will no longer be used by the District. No impairment losses were recognized in the year ended June 30, 2017.

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

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

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

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

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

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

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

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

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

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

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

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

Implementation of New Accounting Pronouncements Effective July 1, 2016, the District adopted the provisions of GASB Statement No. 73, "Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement No. 68, and Amendments to Certain Provisions of GASB Statements 67 and 68", GASB Statement No. 74 "Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans", GASB Statement No. 76, "The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments", GASB Statement No. 77, "Tax Abatement Disclosures"; GASB Statement No. 78, "Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans" and GASB Statement No. 79, "Certain External Investment Pools and Pool Participants".

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

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

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

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

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

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

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

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

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

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

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

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

(2) STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

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

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

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

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

(3) DEPOSITS AND INVESTMENTS

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

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Deposits Custodial Credit Risk Custodial credit risk is the risk that in the event of a bank failure, the government's deposits may not be returned. At June 30, 2017, the carrying amount of the District's deposits was $6,669,676 and the bank balance was $6,689,541. The District is required by state statute to deposit funds in depositories that are either banks, banking institutions or trust companies located in Commonwealth of Pennsylvania. To the extent that such deposits exceed federal insurance, the depositories must pledge as collateral obligations of the United States, Commonwealth of Pennsylvania or any political subdivision. Under Act 72 of 1971, as amended, the depositories may meet this collateralization requirement by pooling appropriate securities to cover all public funds on deposit. Of the bank balance, $250,000 was covered by federal depository insurance and $3,651,318 was collateralized by the District's depositories in accordance with Act 72. The remaining cash deposits of the District are in the Pennsylvania School District Liquid Asset Fund ("PSDLAF"). Although not registered with the Securities and Exchange Commission and not subject to regulatory oversight, PSDLAF acts like a money market mutual fund in that its objective is to maintain a stable net assets value of $1 per share, is rated by a nationally recognized statistical rating organization and is subject to an independent annual audit. As of June 30, 2017, PSDLAF was rated as AAA by a nationally recognized statistical rating agency.

Investments As of June 30, 2017, the District had the following investments:

Investment Maturities (In Years) Investment Type Fair Value Less than 1 1 – 5 6 – 10 11 – 15 PSDLAF collateralized investment pool $ 4,400,000 $ 4,400,000 $ - $ - $ - Certificates of deposit 5,473,108 5,473,108 - - - Government and agency bonds 1,624,747 1,624,747 - - - $ 11,497,855 $ 11,497,855 $ - $ - $ -

PSDLAF collateralized investment pool and government and agency bonds were valued using Level 2 inputs.

Reconciliation of Investments to the Financial Statements Total investments above $11,497,855 Time deposits classified as investments on balance sheet 2,788,223 Total investments per financial statements $14,286,078

Custodial Credit Risk For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral security that are in the possession of an outside party. The District had no investments subject to custodial credit risk as of June 30, 2017.

Interest Rate Risk The District's investment policy limits investment maturities in accordance with state statutes as a means of managing its exposure to fair value losses arising from increasing interest rates. The District had no investments subject to interest rate risk as of June 30, 2017.

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

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

(4) CAPITAL ASSETS

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

Beginning Ending Balance Increases Decreases Balance Governmental activities Capital assets not being depreciated Land and improvements $ 6,365,459 $ - $ 205,559 $ 6,159,900 Construction in progress 40,425 344,838 228,637 156,626 Total capital assets not being depreciated 6,405,884 344,838 434,196 6,316,526 Capital assets being depreciated Buildings and improvements 83,164,896 110,000 - 83,274,896 Furniture and equipment 2,618,752 263,893 48,555 2,834,090 Total capital assets being depreciated 85,783,648 373,893 48,555 86,108,986 Less accumulated depreciation for Buildings and improvements (40,012,343) (2,565,863) - (42,578,206) Furniture and equipment (1,672,372) (237,946) (47,305) (1,863,013) Total accumulated depreciation (41,684,715) (2,803,809) (47,305) (44,441,219) Total capital assets being depreciated, net 44,098,933 (2,429,916) 1,250 41,667,767 Governmental activities, net $ 50,504,817 $(2,085,078) $ 435,446 $ 47,984,293 Business-type activities Capital assets being depreciated Machinery and equipment $ 453,523 $ 39,026 $ - $ 492,549 Less accumulated depreciation Machinery and equipment (339,963) (31,325) - (371,288) Business-type activities, net $ 113,560 $ 7,701 $ - $ 121,261

Depreciation expense was charged to functions/programs of the District as follows:

Governmental activities Instruction $ 2,472,900 Administrative and financial support services 149,294 Operation and maintenance of plant services 63,936 Pupil transportation 15,869 Student activities 101,810 Total depreciation expense – governmental activities $ 2,803,809 Business-type activities Food service $ 31,325

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

(5) INTERNAL RECEIVABLES, PAYABLES AND TRANSFERS

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

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Receivable To Amount Payable From Amount School-Age Child Care Fund $ 35,490 General Fund $ 35,490 Capital Projects Fund 1,500,000 General Fund 1,500,000 General Fund 108 Public Purpose Trust Fund 108 General Fund 70,479 Food Service Fund 70,479 $ 1,606,077 $ 1,606,077

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

A summary of interfund transfers for the year ended June 30, 2017 is as follows:

Transfers In Amount Transfers Out Amount Capital Projects Fund $ 2,487,000 General Fund $ 2,487,000 Food Service Fund 39,026 Capital Projects Fund 39,026 $ 2,526,026 $ 2,526,026

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

(6) NONCURRENT LIABILITIES

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

Amount Balance Balance Due Within July 1, 2016 Increases Decreases June 30, 2017 One Year Governmental activities General obligation debt Bonds payable $ 5,920,000 $ - $ 485,000 $ 5,435,000 $ 500,000 Notes payable 25,976,000 - 4,314,000 21,662,000 4,528,000 Bond premiums 518,281 - 217,089 301,192 150,435 Total general obligation debt 32,414,281 - 5,016,089 27,398,192 5,178,435 Other noncurrent liabilities Capital leases - 40,474 6,121 34,353 7,659 Compensated absences 1,049,592 44,407 5,056 1,088,943 34,712 Accrued retirement bonuses 1,710,501 110,684 - 1,821,185 38,297 OPEB obligation 793,325 255,306 285,803 762,828 - Net pension liability (See Note 7) 67,796,000 11,056,254 - 78,852,254 - Total other noncurrent liabilities 71,349,418 11,507,125 296,980 82,559,563 80,668 Total governmental activities 103,763,699 11,507,125 5,313,069 109,957,755 5,259,103 Business-type activities Compensated absences 26,939 2,494 - 29,433 - Accrued retirement bonuses 45,378 4,120 - 49,498 - OPEB obligation 15,362 15,247 15,264 15,345 - Net pension liability (See Note 7) 2,678,000 436,746 - 3,114,746 - Total business-type activities 2,765,679 458,607 15,264 3,209,022 - Total noncurrent liabilities $ 106,529,378 $ 11,965,732 $ 5,328,333 $ 113,166,777 $ 5,259,103

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

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

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

General obligation debt outstanding as of June 30, 2017 consisted of the following:

Original Interest Issue Final Principal Description Rate(s) Amount Maturity Outstanding General obligation bonds Series of 2011 0.40% - 3.375% $ 8,245,000 03/01/2027 $ 5,435,000 Total general obligation bonds 5,435,000

General obligation notes Series of 2002 2.01% - 2.64% $15,000,000 02/05/2022 5,217,000 Series of 2012 0.40% - 4.00% $11,625,000 06/01/2019 5,045,000 Series of 2014 0.50% - 3.00% $ 9,995,000 02/15/2022 9,815,000 Series of 2015 1.68% $ 2,060,000 02/15/2023 1,585,000 Total general obligation notes 21,662,000 Total general obligation debt $ 27,097,000

Annual debt service requirements to maturity on these obligations are as follows:

Principal Interest Total Year ending June 30, Maturities Maturities Maturities 2018 $ 5,028,000 $ 727,087 $ 5,755,087 2019 5,188,000 563,337 5,751,337 2020 5,543,000 421,423 5,964,423 2021 5,753,000 263,868 6,016,868 2022 2,720,000 131,869 2,851,869 2023-2027 2,865,000 282,031 3,147,031 $ 27,097,000 $ 2,389,615 $ 29,486,615

Interest Rate Management Plan The General Obligation Notes of the District have been issued to the Delaware Valley Regional Finance Authority ("DVRFA"). The DVRFA was formed by certain counties in Southeastern Pennsylvania to provide financing to local government units ("participants") for various projects. DVRFA obtained the funds used to finance these projects by issuing its Local Government Revenue Bonds. In order to reduce the interest costs of participants in its loan program and to enhance their ability to manage their interest rate risks, DVRFA and the participants in its loan program, including the District, have entered into an Interest Rate Management Plan, the provisions of which allow the participants to select fixed or variable rates of interest on their loans. In order to provide this option to participants, DVRFA has entered into interest rate swap agreements with financial institutions. In the event that the swap agreements between DVRFA and the financial institutions are terminated and the value of the swaps to DVRFA at the time of termination is a liability, the participants are required to pay their proportionate share of the liability. The value of the swap agreements relative to the General Obligation Notes at June 30, 2017 was an asset of $744,111. The value of the swap agreements relative to the District's General Obligation Notes is not reflected on the District's statement of net position.

-36- LAMPETER-STRASBURG SCHOOL DISTRICT

NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Capital Leases The District has entered into long-term lease agreements for vehicles and equipment. These lease agreements qualify as capital leases for accounting purposes and, therefore, have been recorded at the present value of future minimum lease payments as of the inception dates. The future minimum lease payments under the capital leases and the net present value of the future minimum lease payments as of June 30, 2017 are as follows:

Year ending June 30, Principal Interest Total 2018 $ 7,659 $1,411 $ 9,070 2019 8,017 1,053 9,070 2020 8,391 679 9,070 2021 8,783 287 9,070 2022 1,503 9 1,512 $34,353 $3,439 $37,792

Accrued Retirement Bonuses Upon voluntary retirement, a professional employee with qualifying years of service according to either the collective bargaining agreement or administrator agreement will receive a lump sum retirement bonus. A summary of the amount recorded as a liability for these accrued retirement bonuses is as follows for June 30, 2017:

Governmental Business-type Activities Activities Accrued retirement benefit $1,691,765 $ 45,980 Employer social security and Medicare share on above 129,420 3,518 $1,821,185 $ 49,498

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

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

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

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

Percentage Annual of Annual OPEB OPEB Cost Net OPEB Year Cost Contributed Obligation 2017 $ 213,337 114% $778,173 2016 $ 379,900 85% $808,687 2015 $ 380,434 96% $753,363

-37- LAMPETER-STRASBURG SCHOOL DISTRICT

NOTES TO FINANCIAL STATEMENTS

June 30, 2017

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

Annual required contribution $ 238,206 Interest on net OPEB obligation 32,347 Adjustment to annual required contribution (57,216) Annual OPEB expense 213,337 Contributions made (243,851) Decrease in net OPEB obligation (30,514) Net OPEB obligation – beginning of year 808,687 Net OPEB obligation – end of year $ 778,173

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

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

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

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

(7) PENSION PLAN

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

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NOTES TO FINANCIAL STATEMENTS

June 30, 2017

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

Benefits Provided PSERS provides retirement, disability, and death benefits. Members are eligible for monthly retirement benefits upon reaching (a) age 62 with at least 1 year credited service; (b) age 60 with 30 more years of credited service; or (c) 35 or more years of service regardless of age. Act 120 of 2010 (Act 120) preserves the benefits of existing members and introduced benefit reductions for individuals who become new members on or after July 1, 2011. Act 120 created two membership classes, Membership Class T-E (Class T-E) and Membership Class T-F (Class T-F). To qualify for normal retirement, Class T-E and Class T-F members must work until age 65 with a minimum of 3 years of service or attain a total combination of age and service that is equal to or greater than 92 with a minimum of 35 years of service. Benefits are generally equal to 2% or 2.5%, depending upon membership class, of the member's final average salary (as defined in the code) multiplied by the number of years of credited service. For members whose membership started prior to July 1, 2011, after completion of five years of service, a member’s right to the defined benefits is vested and early retirement benefits may be elected. For Class T-E and Class T-F members, the right to benefits is vested after ten years of service.

Participants are eligible for disability retirement benefits after completion of five years of credited service. Such benefits are generally equal to 2% or 2.5%, depending upon membership class, of the member's final average salary (as defined in the code) multiplied by the number of years of credited service, but not less than one-third of such salary nor greater than the benefit the member would have had at normal retirement age. Members over normal retirement age may apply for disability benefits.

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

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

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

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

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

-39- LAMPETER-STRASBURG SCHOOL DISTRICT

NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Employer Contributions The District’s contractually required contribution rate for fiscal year ended June 30, 2017 was 29.20% of covered payroll, actuarially determined as an amount that, when combined with employee contributions, is expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Contributions to the pension plan from the District were $6,455,302 for the year ended June 30, 2017.

Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At June 30, 2017, the District reported a liability of $81,967,000 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2016, and the total pension liability used to calculate the net pension liability was determined by rolling forward the system's total pension liability as of June 30, 2015 to June 30, 2016. The District's proportion of the net pension liability was calculated utilizing the employer's one-year reported covered payroll as it relates to the total one-year reported covered payroll. At June 30, 2016, the District's proportion was 0.1654 percent, which was an increase of 0.0027 percent from its proportion measured as of June 30, 2015.

For the year ended June 30, 2017, the District recognized pension expense of $2,058,450. At June 30, 2017, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows of Resources of Resources Net difference between expected and actual experience $ - $ 682,781 Changes in assumptions 2,958,831 - Net difference between projected and actual investment earnings 4,568,464 - Changes in proportions 1,985,200 888,663 Difference between employer contributions and proportionate share of total contributions 217,906 - Contributions subsequent to the measurement date 6,455,302 - $ 16,185,703 $ 1,571,444

$6,455,302 reported as deferred outflows of resources related to pensions resulting from District contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2017. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year ended June 30: 2018 $ 1,556,012 2019 1,556,012 2020 3,060,113 2021 1,986,820 $ 8,158,957

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

-40- LAMPETER-STRASBURG SCHOOL DISTRICT

NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Changes in assumptions used in measurement of the Total Pension Liability beginning June 30, 2016:

● The Investment Rate of Return was adjusted form 7.50% to 7.25%

● The inflation assumption was decreased from 3.00% to 2.75%

● Salary growth changed from an effective average of 5.50%, which was comprised of inflation of 3.00%, real wage growth and for merit or seniority increases of 2.50%, to an effective average of 5.00%, comprised of inflation of 2.75% and 2.25% for real wage growth and for merit or seniority increases.

● Mortality rates were modified from the RP-2000 Combined Healthy Annuitant Tables (male and female) with age set back 3 years for both males and females to the RP-2014 Mortality Tables for Males and Females, adjusted to reflect PSERS’ experience and projected using a modified version of the MP-2015 Mortality Improvement Scale. For disabled annuitants the RP-2000 Combined Disabled Tables (male and female) with age set back 7 years for males and 3 years for females to the RP-2014 Mortality Tables for Males and Females, adjusted to reflect PSERS’ experience and projected using a modified version of the MP-2015 Mortality Improvement Scale. The actuarial assumptions used in the June 30, 2016 valuation were based on the experience study that was performed for the five-year period ending June 30, 2015. The recommended assumptions changes based on this experience study were adopted by the Board at its June 10, 2016 Board meeting, and were effective with the June 30, 2016 actuarial valuation.

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

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

Long-Term Target Expected Real Asset Class Allocation Rate of Return Global public equity 22.5 % 5.3% Fixed income 28.5 % 2.1% Commodities 8.0 % 2.5% Absolute return 10.0 % 3.3% Risk parity 10.0 % 3.9% Infrastructure/MLPs 5.0 % 4.8% Real estate 12.0 % 4.0% Alternative investments 15.0 % 6.6% Cash 3.0 % 0.2% Financing (LIBOR) (14.0)% 0.5% 100.0 %

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

-41- LAMPETER-STRASBURG SCHOOL DISTRICT

NOTES TO FINANCIAL STATEMENTS

June 30, 2017

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

Sensitivity of the District's Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following represents the net pension liability, calculated using the discount rate of 7.25%, as well as what the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (6.25%) or 1-percentage point higher (8.25%) that the current rate:

Current Discount 1% Decrease Rate 1% Increase 6.25% 7.25% 8.25% District’s proportionate share of the net pension liability $100,268,000 $81,967,000 $ 66,589,000

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

(8) JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATION

Joint Ventures Lancaster County Career and Technology Center The District and the other 15 Lancaster County school districts participate in the Lancaster County Career and Technology Center ("LCCTC"). The LCCTC provides vocational-technical training and education to students of the participating school districts. The LCCTC is controlled by a joint board comprised of representative school board members of the participating school districts. District oversight of the LCCTC operations is the responsibility of the joint board. The District’s share of operating costs for the LCCTC fluctuates based on the District’s percentage of enrollment. The District’s share of operating costs for 2015- 2016 was $446,917.

Lancaster County Career and Technology Center Authority The District and the other 15 Lancaster County school districts also participate in a joint venture for the operation of the Lancaster County Career and Technology Center Authority (the "Authority"). The Authority oversees acquiring, holding, constructing, improving and maintaining the LCCTC school buildings and facilities. The Authority is controlled by a joint board comprised of representative school board members of the participating school districts in the Authority. As further described below, the participating school districts have entered into a long-term lease agreement with the Authority to provide rental payments sufficient to retire the Authority’s outstanding debt obligations. The District’s share of rent expense for 2016-2017 was $67,219.

-42- LAMPETER-STRASBURG SCHOOL DISTRICT

NOTES TO FINANCIAL STATEMENTS

June 30, 2017

On September 20, 2011, the Authority authorized the issuance of Guaranteed Lease Revenue Bonds, Series of 2011 (the "2011 Revenue Bonds"), in the maximum aggregate principal amount of $43,000,000 to provide funds for the renovations and additions to the Brownstown, Mount Joy and Willow Street campuses of the LCCTC and pay for the costs of issuance. The District and the 15 Lancaster County school districts have entered into a long-term lease agreement with the Authority stipulating that each school district will pay its proportionate share of the lease rentals in order to retire the 2011 Revenue Bonds based on real estate market values as set forth in the LCCTC organization agreement. The 2011 Revenue Bonds were issued in three different series over three years. The amount of each series was not to exceed $10,000,000 without the participating school districts' approval. The 2011 Revenue Bonds were intended to be repaid over a period not to exceed thirty years, with gross annual debt service not to exceed $1,985,000 and net annual debt service (after reimbursement by the Commonwealth of Pennsylvania) of $1,330,000. On June 29, 2012, the Authority issued the first of three series in the total amount of $9,995,000. On September 20, 2013 the Authority issued the second of three series in the total amount of $9,995,000 which was refinanced in February 2017 and on July 9, 2014, the Authority issued the final of the three series in the total amount of $3,900,000. The District’s lease rental obligations for minimum rental payments related to the issued debt are as follows:

Year ending June 30, 2018 $ 70,499 2019 70,478 2020 70,552 2021 70,559 2022 70,474 2023-2027 352,723 2028-2032 352,197 2033-2037 352,179 $ 1,409,661

Both the LCCTC and the Authority prepare financial statements that are available to the public from their administrative office located at 1730 Hans Herr Drive, P.O. Box 527, Willow Street, PA 17584.

Jointly Governed Organizations Lancaster-Lebanon Intermediate Unit The District and the other Lancaster and Lebanon County school districts are participating members of the Lancaster-Lebanon Intermediate Unit (the "LLIU"). The LLIU is a regional educational service agency, established by the Commonwealth of Pennsylvania, which is governed by a joint committee consisting of School Board members from each participating school district. The School Board of each participating school district must approve the annual program budget for the LLIU but the participating school districts have no ongoing fiduciary interest or responsibility to the LLIU. The LLIU is a self-sustaining organization that provides a broad array of services to the participating school districts which include: curriculum development and instructional improvement; educational planning services; instructional material; continuing professional development; pupil personnel services; management services and federal liaison services. During 2016-2017, the District contracted with the LLIU for special education services which totaled $1,122,375.

Lancaster-Lebanon Joint Authority The District and the other Lancaster and Lebanon County school district are also participating members of the Lancaster-Lebanon Joint Authority (the "Authority"). The Authority oversees acquiring, holding, constructing, improving and maintaining the buildings and facilities maintained for the participating school districts and the LLIU, which is governed by a joint committee consisting of School Board members from each participating school district. During 2016-2017, the District did not have any financial transactions with the Authority.

-43- LAMPETER-STRASBURG SCHOOL DISTRICT

NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Lancaster County Tax Collection Bureau The District and the other 15 Lancaster County school districts along with Octorara Area School District of Chester County and the municipalities represented by those school districts are participating members of the Lancaster County Tax Collection Bureau (the "Bureau") for the collection of earned income taxes. Each participating school district appoints one member to serve on the joint operating committee and 16 members are appointed by the participating municipalities. The Bureau is a self-sustaining organization in which the participating members have no ongoing fiduciary interest or responsibility. The Bureau’s operating expenditures are deducted from each members earned income tax distributions. During 2016- 2017, the District’s portion of operating expenditures for the Bureau totaled $53,184.

(9) OPERATING LEASES

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

Future minimum lease payments under these leases are as follows:

Year ending June 30, 2018 $380,730 2019 248,394 2020 57,038 2021 54,850 $741,012

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

Year ending June 30, 2018 $ 78,897 2019 72,323 $151,220

(10) CONTINGENCIES AND COMMITMENTS

Government Grants and Awards The District receives federal, state and local funding under a number of programs. Payments made by these sources under contractual agreements are provisional and subject to redetermination based on filing of reports and audits of those reports. Final settlements due from or to these sources are recorded in the year in which the related services are performed. Any adjustments resulting from subsequent examinations are recognized in the year in which the results of such examinations become known. District officials do not expect any significant adjustments as a result of these examinations.

-44- LAMPETER-STRASBURG SCHOOL DISTRICT

NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Litigation The District is a defendant in various matters of litigation and claims. These matters result from the normal course of business. It is not presently possible to determine the ultimate outcome or settlement cost, if any, of these matters.

(11) RISK MANAGEMENT

Health Insurance The District participates in a consortium with the LLIU to provide a self-insurance program for health insurance and related expenses for eligible employees, spouses and dependents. Accordingly, benefit payments plus an administrative charge are made to a third party administrator, who approves and processes all claims. The District was limited in liability to $140,000 per individual and $6,799,089 in total for self-insurance medical claims for the year ended June 30, 2017.

The District has recorded a liability in the Internal Service Fund for claims incurred through June 30, 2017 which has historically been satisfied within 60 days after June 30. The following table presents the components of the self-insurance medical claims liability and the related changes in the claims liability for the year ended June 30, 2017:

Insurance claims liability – beginning of year $ 521,477 Current year insurance claims and changes in estimates 5,335,079 Insurance claims paid (5,577,707) Insurance claims liability – end of year $ 278,849

Workers’ Compensation The District and 16 participating member school districts from Lancaster and Lebanon County and the LLIU participate in the Lancaster-Lebanon Public Schools Workers’ Compensation Fund (the "Fund"), which is a cooperative voluntary trust arrangement. The District and the other participating members pay an annual premium to the Fund for the purpose of seeking prevention or lessening of claims due to injuries of employees of the participating members and pooling workers’ compensation and occupational disease insurance risks, reserves, claims, and losses and providing self-insurance and reinsurance thereof. It is the intent of the participating members of the Fund that the Fund will utilize funds contributed by the participating members, which shall be held in trust by the Fund, to provide self-insurance and reimbursement to the members for their obligations to pay compensation as required under the Workers’ Compensation Act and the Pennsylvania Occupational Disease Act and to purchase excess and aggregate insurance. As of June 30, 2017, the District is not aware of any additional assessments relating to this Fund.

Other Risks The District is exposed to other risks of loss, including errors and omissions. The District has purchased a commercial insurance policy to safeguard its assets from risk of loss due to errors and omissions. Settlement amounts have not exceeded insurance coverage for the current year or the three prior years.

(12) SUBSEQUENT EVENTS

Management has evaluated subsequent events through October 16, 2017, the date on which the financial statements were available to be issued. No material subsequent events have occurred since June 30, 2017 that required recognition or disclosure in the financial statements.

-45-

REQUIRED SUPPLEMENTARY INFORMATION

LAMPETER-STRASBURG SCHOOL DISTRICT

BUDGETARY COMPARISON SCHEDULE - GENERAL FUND

Year ended June 30, 2017 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) REVENUES Local sources$ 37,260,200 $ 37,260,200 $ 38,047,783 $ 787,583 State sources 12,117,400 12,117,400 12,405,118 287,718 Federal sources 900,010 900,010 933,503 33,493 Total revenues 50,277,610 50,277,610 51,386,404 1,108,794

EXPENDITURES Instruction Regular programs 22,595,770 22,322,610 21,170,136 1,152,474 Special programs 6,518,160 6,564,160 6,563,585 575 Vocational programs 810,970 810,970 698,071 112,899 Other instructional programs 319,690 319,400 305,796 13,604 Total instruction 30,244,590 30,017,140 28,737,588 1,279,552 Support services Pupil support services 1,897,800 1,897,800 1,854,978 42,822 Instructional staff services 715,490 880,490 849,704 30,786 Administrative services 2,842,440 2,825,940 2,726,809 99,131 Pupil health 533,880 533,880 526,757 7,123 Business services 620,240 634,240 634,075 165 Operation and maintenance of plant services 3,641,960 3,641,960 3,343,254 298,706 Student transportation services 1,462,700 1,513,230 1,511,844 1,386 Support services - central 1,491,360 1,513,280 1,483,564 29,716 Other support services 27,400 27,400 31,598 (4,198) Total support services 13,233,270 13,468,220 12,962,583 505,637 Operation of non-instructional services Student activities 962,820 969,500 953,254 16,246 Community services 4,750 4,750 2,000 2,750 Total operation of non-instructional services 967,570 974,250 955,254 18,996 Debt service 5,702,340 5,702,340 5,699,176 3,164 Total expenditures 50,147,770 50,161,950 48,354,601 1,807,349

Excess (deficiencies) of revenues over (under) expenditures 129,840 115,660 3,031,803 2,916,143

OTHER FINANCING SOURCES (USES) Sale of/compensation for capital assets - - 4,069 4,069 Transfers out (487,000) (487,000) (2,487,000) (2,000,000) Budgetary reserve (400,000) (385,820) - 385,820 Total other financing sources (uses) (887,000) (872,820) (2,482,931) (1,610,111)

NET CHANGE IN FUND BALANCE $ (757,160) $ (757,160) 548,872 $ 1,306,032

FUND BALANCE Beginning of year 5,687,596

End of year $ 6,236,468

-46- LAMPETER-STRASBURG SCHOOL DISTRICT

OTHER POST-EMPLOYMENT BENEFITS SCHEDULE OF FUNDING PROGRESS

Year ended June 30

UAAL as a Actuarial Actuarial Unfunded Percentage Actuarial Value of Accrued AAL Funded Covered of Covered Valuation Assets Liability (AAL) - (UAAL) Ratio Payroll Payroll Date (a) Entry Age (b) (b-a) (a/b) (c) ((b-a)/c)

07/01/2016 $ - $ 2,246,791 $ 2,246,791 0.00% $18,624,008 12.06%

07/01/2014 $ - $ 3,256,309 $ 3,256,309 0.00% $18,505,772 17.60%

07/01/2012 $ - $ 2,815,859 $ 2,815,859 0.00% $18,675,742 15.08%

07/01/2010 $ - $ 2,004,621 $ 2,004,621 0.00% $18,991,308 10.56%

-47- LAMPETER-STRASBURG SCHOOL DISTRICT

SCHEDULE OF THE DISTRICT’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY

Year ended June 30

2016 2015 2014 District’s proportion of the net pension liability (asset) 0.1654% 0.1627% 0.1586% District’s proportionate share of the net pension liability (asset) $ 81,967,000 $70,474,000 $62,775,000 District’s covered-employee payroll $ 21,422,799 $20,932,889 $20,235,020 District’s proportionate share of the net pension liability (asset) as a percentage of its covered- employee payroll 383% 337% 310% Plan fiduciary net position as a percentage of the total pension liability 50% 54% 57%

In accordance with GASB Statement No. 68, this schedule has been prepared prospectively. This schedule will accumulate each year until sufficient information to present a ten-year trend is available.

-48- LAMPETER-STRASBURG SCHOOL DISTRICT

SCHEDULE OF THE DISTRICT’S PENSION PLAN CONTRIBUTIONS

Year ended June 30

2016 2015 2014 Contractually required contribution $ 5,262,000 $ 4,201,000 $ 3,159,000 Contributions in relation to the contractually required contribution 5,416,000 4,289,181 3,259,735 Contribution deficiency (excess) (154,000) (88,181) (100,735)

District’s covered-employee payroll $ 21,422,799 $ 20,932,889 $ 20,235,020

Contributions as a percentage of covered- employee payroll 25% 20% 16%

In accordance with GASB Statement No. 68, this schedule has been prepared prospectively. This schedule will accumulate each year until sufficient information to present a ten-year trend is available.

-49-

SINGLE AUDIT

LAMPETER-STRASBURG SCHOOL DISTRICT

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

Year ended June 30, 2017

Accrued Accrued Pass- (Deferred) (Deferred) Passed Federal Through Grant Period Total Revenue Revenue Through Federal Grantor/Pass-Through Source CFDA Grantor's Beginning/ Grant Received July 1, Revenue June 30, to Grantor/Project Title Code Number Number Ending Dates Amount for Year 2016 Recognized Expenditures 2017 Subrecipients U.S. Department of Education Passed-Through the Pennsylvania Department of Education

Title I - Improving Basic Programs I 84.010 013-160220 05/13/15 - 09/30/16$ 396,546 $ 105,746 $ 46,265 $ 59,481 $ 59,481 $ - $ - Title I - Improving Basic Programs I 84.010 013-170220 05/13/16 - 09/30/17 414,275 306,528 - 359,255 359,255 52,727 - Total CFDA #84.010 412,274 46,265 418,736 418,736 52,727 -

Title II - Improving Teacher Quality I 84.367 020-170220 05/13/16 - 09/30/17 50,319 50,319 - 50,319 50,319 - -

Passed Through -50- the Lancaster-Lebanon I.U. #13 I.D.E.A. - Part B, Section 611 I 84.027 062-17-0013 07/01/16 - 09/30/17 440,552 440,552 - 440,552 440,552 - -

I.D.E.A. - Part B, Section 619 I 84.173 131-16-0013 07/01/16 - 06/30/17 1,982 1,982 - 1,982 1,982 - - Total U.S. Department of Education 905,127 46,265 911,589 911,589 52,727 -

Federal Emergency Management Agency Passed-Through the Pennsylvania Emergency Management Agency Disaster Grants - Public Assistance I 97.036 FEMA-1898-DR- PA-071-U2B7Y-00 03/23/16 - 09/23/16 15,389 15,389 - 15,389 15,389 - -

U.S. Department of Agriculture Passed-Through the Pennsylvania Department of Education Breakfast Program I 10.553 N/A 07/01/15 - 06/30/16 N/A 7,734 7,734 - - - - Breakfast Program I 10.553 N/A 07/01/16 - 06/30/17 N/A 42,204 - 42,421 42,421 217 - Total CFDA #10.553 49,938 7,734 42,421 42,421 217 -

Continued on next page Accrued Accrued Pass- (Deferred) (Deferred) Passed Federal Through Grant Period Total Revenue Revenue Through Federal Grantor/Pass-Through Source CFDA Grantor's Beginning/ Grant Received July 1, Revenue June 30, to Grantor/Project Title Code Number Number Ending Dates Amount for Year 2016 Recognized Expenditures 2017 Subrecipients Passed-Through the Pennsylvania Department of Education (cont'd) National School Lunch Program I 10.555 N/A 07/01/15 - 06/30/16 N/A 47,734 47,734 - - - - National School Lunch Program I 10.555 N/A 07/01/16 - 06/30/17 N/A 354,669 - 356,266 356,266 1,597 -

Passed-Through the Pennsylvania Department of Agriculture National School Lunch Program I 10.555 N/A 07/01/16 - 06/30/17 N/A 109,096 (26,786) 92,851 92,851 (43,031) - Total CFDA #10.555 511,499 20,948 449,117 449,117 (41,434) - Total U.S. Department of Agriculture 561,437 28,682 491,538 491,538 (41,217) -

Total Federal Awards $ 1,481,953 $ 74,947 $ 1,418,516 $ 1,418,516 $ 11,510 $ -

-51- Special Education Cluster (IDEA) (CFDA's #84.027 and #84.173)$ 442,534 $ -$ 442,534 $ 442,534 $ -$ -

Child Nutrition Cluster (CFDA's #10.553 and #10.555) $ 561,437 $ 28,682 $ 491,538 $ 491,538 $ (41,217) $ -

Legend D - Direct Funding I - Indirect Funding CFDA - Catalog of Federal Domestic Assistance LAMPETER-STRASBURG SCHOOL DISTRICT

NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND CERTAIN STATE GRANTS

June 30, 2017

(1) FEDERAL EXPENDITURES

The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which were active during the fiscal year. Additionally, the Schedule reflects expenditures for certain state grants.

(2) BASIS OF ACCOUNTING

The District uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.

(3) NONMONETARY FEDERAL AWARDS – DONATED FOOD

The Commonwealth of Pennsylvania distributes federal surplus food to institutions (schools, hospitals and prisons) and to the needy. Expenditures reported in the Schedule of Expenditures of Federal Awards and Certain State Grants under CFDA #10.555 USDA Commodities represent federal surplus food consumed by the District during the 2016-2017 fiscal year.

(4) ACCESS PROGRAM

The District participates in the ACCESS Program which is a medical assistance program that reimburses local educational agencies for direct eligible health-related services provided to enrolled special needs students. Reimbursements are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. The amount of ACCESS funding recognized for the year ended June 30, 2017 was $6,525.

(5) INDIRECT COSTS

The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No indirect costs were charged to the District’s Federal awards for the year ended June 30, 2017.

-52- LAMPETER-STRASBURG SCHOOL DISTRICT

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS

Year ended June 30, 2017

There were no audit findings for the year ended June 30, 2016.

-53-

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lampeter-Strasburg School District, Lampeter, Pennsylvania, as of and for the year ended June 30, 2017, and the related notes to the financial statements, which collectively comprise Lampeter-Strasburg School District’s basic financial statements, and have issued our report thereon dated October 16, 2017.

Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Lampeter-Strasburg School District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Lampeter-Strasburg School District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Lampeter-Strasburg School District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Compliance and Other Matters As part of obtaining reasonable assurance about whether Lampeter-Strasburg School District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

-54-

Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Philadelphia, Pennsylvania October 16, 2017

-55-

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

Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania

Report on Compliance for Each Major Federal Program We have audited Lampeter-Strasburg School District’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Lampeter- Strasburg School District’s major federal programs for the year ended June 30, 2017. Lampeter-Strasburg School District’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

Management’s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs.

Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of Lampeter-Strasburg School District’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Lampeter-Strasburg School District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Lampeter-Strasburg School District’s compliance.

Opinion on Each Major Federal Program In our opinion, Lampeter-Strasburg School District, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2017.

-56-

Report on Internal Control over Compliance Management of Lampeter-Strasburg School District is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Lampeter-Strasburg School District’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Lampeter-Strasburg School District’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Philadelphia, Pennsylvania October 16, 2017

-57- LAMPETER-STRASBURG SCHOOL DISTRICT

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

Year ended June 30, 2017

SUMMARY OF AUDITOR'S RESULTS

1. The auditor's report expresses an unmodified opinion on whether the financial statements of Lampeter-Strasburg School District were prepared in accordance with GAAP.

2. No significant deficiencies or material weaknesses relating to the audit of the financial statements of Lampeter- Strasburg School District are reported in the independent auditor's report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards.

3. No instances of noncompliance material to the financial statements of Lampeter-Strasburg School District, which would be required to be reported in accordance with Government Auditing Standards, were disclosed during the audit.

4. No significant deficiencies or material weaknesses in internal control over the major federal award programs are reported in the independent auditor's report on compliance for each major program and on internal control over compliance required by the Uniform Guidance.

5. The auditor's report on compliance for the major federal award programs for Lampeter-Strasburg School District expresses an unmodified opinion on all major federal programs.

6. There are no audit findings that are required to be reported in accordance with 2 CFR Section 200.516(a).

7. The program tested as a major program was:

Special Education Cluster: I.D.E.A. – Part B, Section 611 – CFDA Number 84.027 I.D.E.A. – Part B, Section 619 – CFDA Number 84.173

8. The threshold used for distinguishing between Type A and B programs was $750,000.

9. The Lampeter-Strasburg School District did qualify as a low-risk auditee.

FINDINGS—FINANCIAL STATEMENT AUDIT

None

FINDINGS AND QUESTIONED COSTS—MAJOR FEDERAL AWARD PROGRAMS AUDIT

None

-58-

LAMPETER-STRASBURG SCHOOL DISTRICT

GROWTH PROJECTIONS REPORT 2017-2022

Presented to

LAMPETER-STRASBURG BOARD OF SCHOOL DIRECTORS

by

Kevin S. Peart, Ed.D. Superintendent

November 1, 2017 Growth Projections Report – 11/01/17

TABLE OF CONTENTS

Table of Contents 1

District Census Growth 1989-2017 2

New Home Subdivisions 7

West Lampeter Township 7

Strasburg Borough 8

Strasburg Township 8

Summary of Projected New Homes 9

Building Capacities and Implications 10

Future Enrollment Projections (2018-2022) 12

Home School, Tutor and Cyber Charter School Student Information 13

Private / Parochial School Student Information 15

Miscellaneous Information and Interesting Statistics 17

Information Regarding English Language Learners 18

PSSA Results 19

Keystone Results 20

SAT Results 21

1 Growth Projections Report – 11/01/17

DISTRICT CENSUS DATA 1989-2017

YEAR MUNICIPALITY POPULATION INCREASE

1989 Strasburg Borough 2,567 1989 Strasburg Township 3,399 1989 West Lampeter Township 9,545 District Residents 15,511

1990 Strasburg Borough 2,590 .90% 1990 Strasburg Township 3,645 7.20% 1990 West Lampeter Township 10,299 7.90% District Residents 16,534 6.50%

1991 Strasburg Borough 2,596 .20% 1991 Strasburg Township 3,721 2.10% 1991 West Lampeter Township 10,470 1.70% District Residents 16,787 1.50%

1992 Strasburg Borough 2,680 3.20% 1992 Strasburg Township 3,780 1.60% 1992 West Lampeter Township 10,711 2.30% District Residents 17,171 2.30%

1993 Strasburg Borough 2,690 .40% 1993 Strasburg Township 3,892 3.00% 1993 West Lampeter Township 11,223 4.90% District Residents 17,805 3.70%

1994 Strasburg Borough 2,724 1.30% 1994 Strasburg Township 3,941 1.30% 1994 West Lampeter Township 11,683 4.10% District Residents 18,348 3.10%

1995 Strasburg Borough 2,731 .20% 1995 Strasburg Township 3,959 .50% 1995 West Lampeter Township 11,862 1.50% District Residents 18,552 1.10%

1996 Strasburg Borough 2,759 1.00% 1996 Strasburg Township 3,987 .70% 1996 West Lampeter Township 12,291 3.60% District Residents 19,037 3.80%

1997 Strasburg Borough 2,793 1.20% 1997 Strasburg Township 3,984 -.08% 1997 West Lampeter Township 12,684 (578 annex) 3.20% District Residents 19,461 2.20%

1998 Strasburg Borough 2,795 .07% 1998 Strasburg Township 4,023 .90% 1998 West Lampeter Township 12,881 (603 annex; 1,805 WV) 1.60% District Residents 19,699 1.20%

1999 Strasburg Borough 2,810 .54% 1999 Strasburg Township 4,032 .22% 1999 West Lampeter Township 13,299 (609 annex; 1,825 WV) 3.20% District Residents 20,141 2.20%

2 Growth Projections Report – 11/01/17

2000 Strasburg Borough 2,816 .002% 2000 Strasburg Township 4,045 .003% 2000 West Lampeter Township 13,881 (621 annex; 2,054 WV) 4.40% District Residents 20,742 3.00%

2001 Strasburg Borough 2,820 .001% 2001 Strasburg Township 4,051 .001% 2001 West Lampeter Township 14,127 (622 annex; 2,059 WV) 1.80% District Residents 20,998 1.20%

2002 Strasburg Borough 2,780 -1.40% 2002 Strasburg Township 4,098 1.20% 2002 West Lampeter Township 14,308 (620 annex; 1,973 WV) 1.30% District Residents 21,186 .90%

2003 Strasburg Borough 2,790 .35% 2003 Strasburg Township 4,148 1.20% 2003 West Lampeter Township 14,670 (609 annex; 2,059 WV) 2.50% District Residents 21,608 1.95%

2004 Strasburg Borough 2,738 -1.80% 2004 Strasburg Township 4,171 .55% 2004 West Lampeter Township 15,209 (596 annex; 2,277 WV) 3.67% District Residents 22,118 2.36%

2005 Strasburg Borough 2,758 .70% 2005 Strasburg Township 4,174 .07% 2005 West Lampeter Township 15,410 (598 annex; 2,312 WV) 1.32% District Residents 22,342 1.01%

2006 Strasburg Borough 2,765 .25% 2006 Strasburg Township 4,131 -1.03% 2006 West Lampeter Township 15,644 (598 annex; 2,353 WV) 1.52% District Residents 22,540 .89%

2007 Strasburg Borough 2,804 1.40% 2007 Strasburg Township 4,104 -.65% 2007 West Lampeter Township 15,744 (598 annex; 2,485 WV) .64% District Residents 22,652 .50%

2008 Strasburg Borough 2,774 -1.06% 2008 Strasburg Township 4,020 -2.05% 2008 West Lampeter Township 15,959 (590 annex; 2,470 WV) 1.37% District Residents 22,753 .45%

2009 Strasburg Borough 2,825 1.80% 2009 Strasburg Township 4,048 .70% 2009 West Lampeter Township 15,982 (586 annex; 2,412 WV) .10% District Residents 22,855 .45%

2010 Strasburg Borough 2,847 .78% 2010 Strasburg Township 4,077 .72% 2010 West Lampeter Township 16,134 (577 annex; 2,484 WV) .95% District Residents 23,058 .89%

2011 Strasburg Borough 2,824 -.80% 2011 Strasburg Township 4,109 .78%

3 Growth Projections Report – 11/01/17

2011 West Lampeter Township 16,073 (586 annex; 2,504 WV) -.38% District Residents 23,006 -.22% 2012 Strasburg Borough 2,848 .85% 2012 Strasburg Township 4,082 -.66% 2012 West Lampeter Township 15,785 (587 annex; 2,149 WV) -1.79% District Residents 22,715 -1.26%

2013 Strasburg Borough 2,888 1.40% 2013 Strasburg Township 4,100 .44% 2013 West Lampeter Township 15,977 (596 annex; 2,226 WV*) 1.22% District Residents 22,965 1.10%

2014 Strasburg Borough 2,944 1.94% 2014 Strasburg Township 4,147 1.15% 2014 West Lampeter Township 16,271 (626 annex; 2,141 WV*) 1.84% District Residents 23,362 1.73%

2015 Strasburg Borough 2,955 .37% 2015 Strasburg Township 4,241 2.27% 2015 West Lampeter Township 16,369 (609 annex; 2,141 WV*) .60% District Residents 23,565 .87%

2016 Strasburg Borough 2,974 .64% 2016 Strasburg Township 4,263 .52% 2016 West LampeterTownship 16,486 (620 annex; 2,144 WV*) .72% District Residents 23,723 .67%

2017 Strasburg Borough 3,010 1.21% 2017 Strasburg Township 4,336 1.71% 2017 West Lampeter Township 16,850 (619 annex; 2,440 WV*) 2.21% District Residents 24,196 1.99%

Total Increase 1989-2017 8,685 55.99%

Note: Population reflects one resident counted for every listed District address with a non- response to census. * 14.48% of all Residents of West Lampeter Township live at Willow Valley. 10.08% of all District Residents live at Willow Valley.

YEAR MUNICIPALITY HOUSEHOLDS INCREASE

1992 Strasburg Borough 1,045 1992 Strasburg Township 1,221 1992 West Lampeter Township 4,504 District Households 6,770

1993 Strasburg Borough 1,079 3.30% 1993 Strasburg Township 1,247 2.10% 1993 West Lampeter Township 4,603 2.20% District Households 6,929 2.40%

1994 Strasburg Borough 1,104 2.30% 1994 Strasburg Township 1,264 1.40% 1994 West Lampeter Township 4,908 6.60% District Households 7,276 5.00%

1995 Strasburg Borough 1,107 .30% 1995 Strasburg Township 1,272 .60%

4 Growth Projections Report – 11/01/17

1995 West Lampeter Township 5,084 3.60% District Households 7,463 2.60%

1996 Strasburg Borough 1,112 .40% 1996 Strasburg Township 1,279 .50% 1996 West Lampeter Township 5,257 3.40% District Households 7,648 2.50%

1997 Strasburg Borough 1,117 .40% 1997 Strasburg Township 1,280 .07% 1997 West Lampeter Township 5,385 (214 annex; 1,233 WV) 2.40% District Households 7,782 1.70%

1998 Strasburg Borough 1,124 .60% 1998 Strasburg Township 1,283 .23% 1998 West Lampeter Township 5,442 (217 annex; 1,234 WV) 1.05% District Households 7,849 .86%

1999 Strasburg Borough 1,148 2.1% 1999 Strasburg Township 1,288 .38% 1999 West Lampeter Township 5,621 (219 annex; 1,247 WV) 3.28% District Households 8,057 2.65%

2000 Strasburg Borough 1,150 .002% 2000 Strasburg Township 1,295 .005% 2000 West Lampeter Township 5,780 (220 annex; 1,307 WV) 2.80% District Households 8,225 2.10%

2001 Strasburg Borough 1,150 .00% 2001 Strasburg Township 1,305 .70% 2001 West Lampeter Township 5,898 (220 annex; 1,340 WV) 2.0% District Households 8,353 1.5%

2002 Strasburg Borough 1,150 .00% 2002 Strasburg Township 1,313 .60% 2002 West Lampeter Township 6,049 (223 annex; 1,345 WV) 2.60% District Households 8,512 1.90%

2003 Strasburg Borough 1,149 -.09% 2003 Strasburg Township 1,327 1.06% 2003 West Lampeter Township 6,141 (225 annex; 1,350 WV) 1.50% District Households 8,617 1.20%

2004 Strasburg Borough 1,161 1.00% 2004 Strasburg Township 1,335 .60% 2004 West Lampeter Township 6,518 (221 annex; 1,585 WV) 6.14% District Households 9,014 4.60%

2005 Strasburg Borough 1,160 .00% 2005 Strasburg Township 1,335 .00% 2005 West Lampeter Township 6,581 (221 annex; 1,585 WV) .96% District Households 9,076 .69%

2006 Strasburg Borough 1,162 .17% 2006 Strasburg Township 1,335 .00% 2006 West Lampeter Township 6,706 (221 annex; 1,585 WV)) 1.90% District Households 9,203 1.40%

5 Growth Projections Report – 11/01/17

2007 Strasburg Borough 1,162 .00% 2007 Strasburg Township 1,336 .07% 2007 West Lampeter Township 6,768 (221 annex; 1,585 WV) .92% District Households 9,266 .68%

2008 Strasburg Borough 1,153 -.77% 2008 Strasburg Township 1,316 -1.50% 2008 West Lampeter Township 6,762 (222 annex; 1,585 WV) -.09% District Households 9,231 -.38% 2009 Strasburg Borough 1,169 1.39% 2009 Strasburg Township 1,322 .46% 2009 West Lampeter Township 6,813 (222 annex; 1,585 WV) .75% District Households 9,304 .79%

2010 Strasburg Borough 1,178 .77% 2010 Strasburg Township 1,330 .61% 2010 West Lampeter Township 6,845 (222 annex; 1,570 WV) .40% District Households 9,353 .53%

2011 Strasburg Borough 1,185 .59% 2011 Strasburg Township 1,335 .37% 2011 West Lampeter Township 6,867 (222 annex; 1,570 WV) .32% District Households 9,387 .88%

2012 Strasburg Borough 1,193 .68% 2012 Strasburg Township 1,339 .30% 2012 West Lampeter Township 6,900 (222 annex; 1,570 WV) .48% District Households 9,432 .48%

2013 Strasburg Borough 1,201 .67% 2013 Strasburg Township 1,348 .67% 2013 West Lampeter Township 6,904 (223 annex; 1,525 WV*) .06% District Households 9,453 .22%

2014 Strasburg Borough 1,211 .83% 2014 Strasburg Township 1,351 .22% 2014 West Lampeter Township 6,960 (225 annex; 1,538 WV*) .81% District Households 9,522 .73%

2015 Strasburg Borough 1,233 1.82% 2015 Strasburg Township 1,361 .74% 2015 West Lampeter Township 7,015 (226 annex; 1,543 WV*) .79% District Households 9,609 .91%

2016 Strasburg Borough 1,247 1.14% 2016 Strasburg Township 1,365 .29% 2016 West Lampeter Township 7,049 (227 annex; 1,544 WV*) .48% District Households 9,661 .54%

2017 Strasburg Borough 1,251 .32% 2017 Strasburg Township 1,369 .29% 2017 West Lampeter Township 7,102 (225 annex; 1,567 WV*) .75% District Households 9,722 .63%

Total Increase 1992-2017 2,952 43.60% * 16.12% of all District Households are at Willow Valley.

6 Growth Projections Report – 11/01/17

NEW HOME SUBDIVISIONS

West Lampeter Township

1. Country Meadows - Between Conard Road and Rockvale Road

Phase 4 in planning stage (16 units), but not yet approved

2. Greenleaf Estates - Lampeter Road

3 units remaining in Phase 2

4. Grouse Point - Rockvale Road

88 units to be developed (55 and older)

5. Mill Creek - At the joining of Conard Road and Windy Hill Road

8 units remaining in Phases 1-3; 5 units remain in Phase 4; Phase 5 completed

7. Stone Meadows - East side of Lampeter Road and Village Road intersection

14 units approved, but not recorded

8. Thunder Lane

1 home remaining to be built

9. West Creek

261 total residences (mixture of residential and commercial) - very dense – no construction application

10. Willow Bend - Formerly Hunter’s Glen Breneman Road

Approximately 16 units remaining to be built (over 70% complete)

11. Willow Ridge Manor - East side of road, near Broadmoor

1 Farmhouse on Eshleman Mill remaining

12. Willow Valley - Herr Property

220 units planned; no construction application

13. Witmer/Hess Property - Behind Municipal Building

112 units proposed, no approval at this time

14. Peony and Lampeter Roads

17 single family homes planned, plans approved, but not recorded

In addition, there will be approximately 10 non-development lots where houses will be built and occupied this year.

The number of proposed residences at this time in West Lampeter Township is 756.

7 Growth Projections Report – 11/01/17

Strasburg Borough

16. Feister Farm - Between North Jackson Street and North Decatur Street

Owned by Glenn Eshleman. No plans currently exist to develop this property.

17. Strasburg Commons - Formerly Historic Strasburg

An adult community (55+) of 106 units. Being developed by Charter Homes. The first phase is 42 units, and 1 remain to be completed.

The second phase is 64 units, and 24 remain to be completed

18. Trails 2 - An extension of Sunset Avenue

Six homes have now received final approval – no progress

Potential number of homes at this time in Strasburg Borough is 31.

Strasburg Township

19. The municipality normally averages six to seven new homes per year. Six homes were built in the past year.

20. There is potential for development of a 10-acre tract at Hartman Bridge and Herr Roads. This development would include both commercial and a possible 100-unit residential component; however, the development of this property is at least one year in the future and will build over a five-year period. Focus is retirees and young professionals without children.

Potential number of homes for the next year in Strasburg Township is 7-10.

8 Growth Projections Report – 11/01/17

SUMMARY OF PROJECTED NEW HOMES

Several extrapolations can be drawn from the data on the previous pages. These projections are conjecture based upon these plans and past experience.

1. There are approximately 756 units planned for West Lampeter Township in the next several years.

2. There are approximately 31 units planned for Strasburg Borough

3. The municipality has averaged less than 10 new homes each year for the last 10 years.

Summary

A total of 797 homes are potential for the next few years depending upon many factors including the economy and the sewer moratorium. The breakdown by municipality for these potential homes is as follows:

Strasburg Borough 31 Strasburg Township 10 West Lampeter Township 756 *

* includes 10 non-development homes annually

Presently, we average .323 children per household that attend public school. If the home school, tutor, and cyber school students (130) and private/parochial students (696) are included in the calculation, the average household contains .408 school-age children. If Willow Valley's households (1,567) were excluded, each household averages .486 school-age children. If this ratio continues and if all units are built, this would be an increase of approximately 257 school- age children residing in the District.

Our students come from approximately 2,031 different addresses (households). This means that approximately 20.89% of our households have students in school. If Willow Valley is subtracted, the percent of our households that have students in school is approximately 24.9%.

9 Growth Projections Report – 11/01/17

BUILDING CAPACITIES AND IMPLICATIONS

District Enrollment – October 1, 2017 – Students For Which District Receives Subsidy

BUILDING BUILDING ENROLLMENT Lampeter Elementary School 644 Hans Herr Elementary School 704 Martin Meylin Middle School 736 Lampeter-Strasburg High School 1,053

Total Building Enrollment 3,137

Present Building Capacity

BUILDING STUDENT CAPACITY Lampeter Elementary School 525 * Hans Herr Elementary School 776 * Martin Meylin Middle School 822 Lampeter-Strasburg High School 1,218

Total Building Capacity 3,341 *

* Elementary capacities are based upon 20 students per kindergarten and first grade, 23 students per second and third grade, and 25 students per fourth and fifth grade. It should be noted that a number of current classrooms have two to three more students than the capacity listed. It is also important to note that only one half of our kindergarten students are in Lampeter Elementary School at any given time.

Present Building Physical Enrollment 2017

BUILDING BUILDING PHYSICAL ENROLLMENT Lampeter Elementary School 631 Hans Herr Elementary School 695 Martin Meylin Middle School 724 Lampeter-Strasburg High School 946

Total Building Physical Enrollment 2,996

Projected Enrollment 2018 2019 2020 2021 2022

Elementary 1,360 1,375 1,375 1,438 1,483 Middle School 729 726 754 731 742 High School 967 972 970 960 970

Total Enrollment 3,056 3,073 3,099 3,129 3,195

Difference between District capacity (3,341) and enrollment 285 268 242 212 146

Difference between elementary capacity (1,301) and enrollment -59 -74 -74 -137 -182

Difference between middle school capacity (822) and enrollment 93 96 68 91 80

Difference between high school Capacity (1,218) and enrollment 251 246 248 248 248

10 Growth Projections Report – 11/01/17

Numbers of students in District buildings do not accurately reflect the number of students who are receiving their education in District buildings because some students attend the Lancaster County Career and Technology Center, Lancaster County Academy, Lancaster Lebanon Virtual Solutions, or other appropriate placements located outside the District. The number of District secondary students currently being educated for either full or partial days outside the District is 119, while the number of elementary students is 22.

Growth Time Line

The closing of Strasburg Elementary School in 2013 transitioned all K-2 students to Lampeter Elementary School. With this transition, the following statements are true:

1. All buildings are presently within capacity limits. 2. With projections based upon live births, it appears that all buildings will remain within capacity limits for the foreseeable future. 3. All buildings are being properly maintained and remain in very good condition.

It is, however, important to remember that enrollment numbers are based on projections. The further into the future that the one extends, the less reliable the projections become.

11 Growth Projections Report – 11/01/17

FUTURE ENROLLMENT PROJECTIONS

2018-2019 2019-2020 2020-2021 2021-2022 2022-2023

Elementary Kdg. 223 204 206 224 242 Grade 1 242 236 215 218 237 Grade 2 219 250 244 222 225 Grade 3 196 229 262 255 232 Grade 4 244 204 238 273 265 Grade 5 236 252 210 246 282 Total 1,360 1,375 1,375 1,438 1,483

Middle School Grade 6 242 246 263 219 257 Grade 7 234 241 245 262 218 Grade 8 253 239 246 250 267 Total 729 726 754 731 742

High School Grade 9 253 266 251 259 263 Grade 10 257 240 252 238 246 Grade 11 222 238 223 234 221 Grade 12 235 228 244 229 240 Total 967 972 970 960 970

Grand Total 3,056 3,073 3,099 3,129 3,195

12 Growth Projections Report – 11/01/17

HOME SCHOOL, TUTOR, AND CYBER CHARTER SCHOOL STUDENT INFORMATION

Enrollments 10/01/17 Total Number of Families (excludes LLVS) 75 Total Number of Home School & Tutor Students 95 Total Number of Cyber School Students (excludes LLVS) 35 Number of Lancaster Lebanon Virtual Solutions (LLVS) Students (Public School Students) 36

Home Tutor Cyber LLVS Totals by School Category School Category Grade Category Totals by Category Totals by Level Grade Totals by Grade Totals by Grade Level Grade Grade (Provided by L-S)

Ungraded 0 0 0 0 0 Grade K 0 0 3 0 3 Grade 1 0 0 1 0 1 Grade 2 6 0 0 0 6 Grade 3 10 0 0 0 10 Grade 4 11 0 2 0 13 Grade 5 10 0 2 0 12 Grade 6 10 0 5 0 15 Grade 7 11 0 2 1 14 Grade 8 6 0 5 1 12 Grade 9 8 0 2 3 13 Grade 10 8 0 3 9 20 Grade 11 6 0 6 14 26 Grade 12 8 1 4 8 21 Totals by Category 94 1 35 36 166

13 Growth Projections Report – 11/01/17

Six-Year Summary Table: Home School, Tutor, and Cyber School Students October 1, 2012, through October 1, 2017

6 Year Totals 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

Number of Families 86 74 78 78 71 75

Number of Home 101 90 100 94 91 95 School & Tutored

Number of Cyber School (excludes 46 41 45 38 31 35 LLVS) Number of LLVS 11 20 28 29 32 36 Total of Students 158 151 173 161 154 166 by Year

14 Growth Projections Report – 11/01/17

PRIVATE / PAROCHIAL SCHOOL STUDENT INFORMATION Total Number of Students: 696

Students Students AMISH SCHOOLS per OTHER PRIVATE SCHOOLS per

School School Beaver Valley 31 Bald Eagle Boys Camp 2 Belmont Special 1 Bethel Mennonite 4 Bunker Hill 30 Chesterbrook Academy 2 Calamus Run 3 Dayspring Christian Academy 15 Edisonville 28 Enlightium 1 Fairview 0 Fairhaven Christian 4 Foggy Ridge 3 Grier School 1 Hawksville 7 Lancaster Catholic High School 11 Iva 11 Lancaster Country Day 13 King Vocational 3 LCCS - Leola Campus 18 Krantz Mill 21 LCCS - West Lampeter Campus 24 Locust Ridge 23 Lancaster Mennonite – Lancaster 29 North Jackson 17 Lancaster Mennonite - Locust Grove 25 North Star 30 Lancaster Mennonite - New Danville 6 North Star (V) 0 Linden Hall 1 Picadilly Ridge 3 Linville Hill Mennonite 48 Paradise (V) 1 Lititz Christian 1 Refton 11 Little Britain Mennonite 3 Rockvale 17 Montessori Academy 2 Rockvale/Rocky Ridge/ Rocky Springs (V) 10 Mother of Divine Grace 2 Rocky Ridge 9 Quarryville Mennonite 4 Rocky Springs 26 Resurrection 10 Sides Mill 29 Sacred Heart 2 Strasburg (V) 29 St. Anne 7 Summit Hill 17 St. Leo 4 Sycamore 29 Summitville Christian 3 Twin Elm 23 Susquehanna Waldorf 2 White Oak 11 The Janus School 1 White Oak (V) 0 The New School 3 Woodland 19 Way of Jesus Academy 4 Amish Totals 442 Weavertown Mennonite 2 White River Academy 0 Other Private Schools Totals 254

15 Growth Projections Report – 11/01/17

Private / Parochial School Student Information by Grade Level

Students per Grade Students per Grade Totals Amish & Other / Grade Level Level Amish Level Other / Private Private per Grade Level

K 0 29 29 1 53 28 81 2 50 16 66 3 44 19 63 4 51 27 78 5 57 21 78 6 44 16 60 7 51 19 70 8 48 11 59 9 0 19 19 10 0 16 16 11 0 15 15 12 0 18 18 Vocational 43 0 43 Ungraded 1 0 1 Total 442 254 696

16 Growth Projections Report – 11/01/17

MISCELLANEOUS INFORMATION AND INTERESTING STATISTICS

Minority Population: American Indian/Alaskan Native 0 .00% (Not Hispanic) Native Hawaiian/Pacific Islander 1 .03% (Not Hispanic) Black/African American 56 1.79% (Not Hispanic) Hispanic 261 8.32% (Any Race) Asian 43 1.37% (Not Hispanic) Multi-Racial 105 3.35% (Not Hispanic)

Total 466 14.85%

51.35 percent of all public school students are male.

48.65 percent of all public school students are female.

95.50 percent of all public school students are educated on the District campus in Lampeter.

4.50 percent of all public school students are educated at other locations.

79.16 percent of all school-age children in the District attend public school.

2.37 percent of all school-age children in the District are home school students.

17.56 percent of all school-age children in the District attend private or parochial schools.

.88 percent of all school-age children in the District attend cyber charter school.

.03 percent of all school-age children in the District are tutored.

22.60 percent of all school-age children in the District are identified as low income students (free and reduced lunch program).

.99 percent is the District dropout rate as determined by the Pennsylvania Department of Education.

17 Growth Projections Report – 11/01/17

INFORMATION REGARDING ENGLISH LANGUAGE LEARNERS

A total of 36 students have been identified as English Language Learners as of October 1, 2017. The 36 students are from 15 different countries of origin. The breakdown of students from each country by grade is as follows:

K 1 2 3 4 5 6 7 8 9 10 11 12 Total Puerto Rico 1 1 3 1 2 1 9 Guatemala 1 1 Belgium 1 1 India 1 1 China 1 1 1 1 4 Philippines 1 1 Mexico 1 1 2 1 1 6 Vietnam 1 1 1 3 Jordan 1 1 France 1 1 Thailand 1 1 2 Cambodia 1 1 2 Egypt 1 1 2 Saudia Arabia 1 1 Dominican Rep 1 1

A breakdown of languages spoken by the 36 students by grade is as follows:

K 1 2 3 4 5 6 7 8 9 10 11 12 Total Spanish 1 1 2 1 3 4 1 2 1 1 17 Chinese 1 1 1 1 4 French 1 1 2 Vietnamese 1 1 1 3 Tagalog 1 1 Arabic 1 2 1 4 Telugu 1 1 Thai 1 1 2 Khmer 1 1 2

18 Growth Projections Report – 11/01/17

2016-2017 PSSA RESULTS

ENGLISH LANGUAGE ARTS 2017 2016 2015 Grade 2017 State Average Adv/Pro Adv/Pro Adv/Pro Hans Herr 3 84.90% 82.00% 83.00% 64.60% 4 78.00% 81.00% 80.00% 60.90% 5 82.80% 83.00% 85.00% 59.60% Martin Meylin 6 82.30% 79.00% 81.00% 63.60% 7 74.50% 83.00% 80.00% 59.50% 8 66.50% 74.00% 69.00% 58.90%

MATHEMATICS 2017 2016 2015 Grade 2017 State Average Adv/Pro Adv/Pro Adv/Pro Hans Herr 3 77.90% 75.00% 60.00% 54.50% 4 58.80% 61.00% 65.00% 46.60% 5 63.50% 66.00% 60.00% 43.80% Martin Meylin 6 62.00% 61.00% 63.00% 40.30% 7 56.30% 53.00% 54.00% 37.80% 8 50.20% 60.00% 53.00% 32.50%

SCIENCE 2017 2016 2015 Grade 2017 State Average Adv/Pro Adv/Pro Adv/Pro Hans Herr 4 86.20% 89.00% 88.00% 74.50% Martin Meylin 8 61.20% 72.00% 68.00% 52.70%

19 Growth Projections Report – 11/01/17

2016-2017 KEYSTONE RESULTS Lampeter-Strasburg High School

Spring 2017 Winter 2017 Algebra 1 # % # % Advanced 29 23.97% 33 52.38% Proficient 49 40.50% 24 38.10% Basic 34 28.10% 3 4.76% Below Basic 9 7.44% 3 4.76% Total # 121 63 184 Total Pro/Adv # 135 Total Pro/Adv % 64.47% 90.48% Avg Pro/Adv % 73.37%

Spring 2017 Winter 2017 Biology # % # % Advanced 62 50.00% 42 29.79% Proficient 46 37.10% 50 35.46% Basic 12 9.68% 32 22.70% Below Basic 4 3.23% 17 12.06% Total # 124 141 265 Total Pro/Adv # 200 Total Pro/Adv % 87.10% 65.25% Avg Pro/Adv % 75.47%

Spring 2017 Winter 2017 Literature # % # % Advanced 10 7.35% 14 11.67% Proficient 84 61.76% 83 69.17% Basic 36 26.47% 22 18.33% Below Basic 6 4.41% 1 0.83% Total # 136 120 256 Total Pro/Adv # 191 Total Pro/Adv % 69.11% 80.84% Avg Pro/Adv % 74.61%

20 Growth Projections Report – 11/01/17

SAT RESULTS Summary of Students Tested by Year

PENNSYLVANIA NATIONAL LAMPETER‐STRASBURG TOTAL DIFF # of Tests YEAR Given VERB MATH WRITING VERB MATH WRITING VERB MATH WRITING NATL STATE 95‐96 91 498 492 505 508 509 521 +17 +40 96‐97 105 498 495 505 511 516 523 +23 +46 97‐98 118 497 495 505 512 500 527 +10 +35 98‐99 128 498 497 505 511 516 527 +27 +48 99‐00 134 498 497 505 514 519 546 +46 +70 00‐01 151 500 499 506 514 520 538 +38 +59 01‐02 127 498 500 504 516 504 527 +11 +33 02‐03 161 500 502 507 519 520 534 +28 +52 03‐04 169 501 502 508 518 528 554 +56 +79 04‐05 151 501 503 508 520 519 540 +31 +55 05‐06 139 493 500 483 503 518 497 522 527 501 +32 +74 06‐07 164 493 499 482 502 515 494 509 533 482 +13 +50 07‐08 156 494 501 483 502 515 494 520 543 500 +52 +85 08‐09 172 493 501 483 501 515 493 501 526 492 +10 +42 09‐10 180 492 501 480 501 516 492 520 538 506 +55 +91 10‐11 189 493 501 479 497 514 489 521 543 498 +62 +89 11‐12 200 491 501 480 496 514 488 526 542 512 +82 +108 12‐13 188 494 504 482 496 514 488 527 544 515 +88 +106 13‐14 197 497 504 480 497 513 487 524 542 500 +69 +85 14‐15 168 499 504 482 495 511 484 525 540 511 +86 +91 15‐16 157 500 506 481 494 508 482 517 529 504 +66 +63

Beginning in the 2016-2017 school year, the Verbal and Writing assessments were combined into one assessment entitled Evidence-based Reading/Writing.

LAMPETER- PENNSYLVANIA NATIONAL STRASBURG TOTAL DIFF EVIDENCE- EVIDENCE- EVIDENCE- # OF BASED BASED BASED YEAR TESTS MATH MATH MATH NATL STATE READING/ READING/ READING/ GIVEN WRITING WRITING WRITING 16-17 168 533 540 533 538 569 576 74 72

21

LAMPETER-STRASBURG SCHOOL DISTRICT Lampeter, Pennsylvania 17537

FIELD TRIP REQUEST FORM

BUILDING (circle one): MM Today’s Date: 10/18/17

Name of Group: 15th Annual Martin Meylin Summer Trip Date of Trip: July 2-July 5, 2018

Adult In Charge: Mr. Jeff Landis

Additional Chaperones: Jeff Gallagher, Kim Kann, Judy Boyd, Jen McCrabb, Kristin Glass, Shannon Spahr, Logan P. Frey

Departure Time from School: 7/2 @ 8 AM Arrive Destination: 7/2 @ Noon

Leave Destination: 7/5 @ 2 PM Return Time to School: 7/5 @ 6 PM

DESTINATION(S): (List as much information as possible. If multiple stops, list in order):

Cape Henlopen State Park

Type of Vehicle Requested: SCHOOL BUS MOTORCOACH VAN* (* VAN: Maximum 9 students plus the driver!!)

Number of Students: approx. 50 Adults: approx. +3 HS # of Buses Needed: 1

Substitutes Needed (Periods):

High School: Explain significance of the trip to planned course of study. Include information relevant to class objectives, curriculum integration, and activities or assessments which demonstrate the student’s ability to make meaningful use of the knowledge or experience. (Use the back of this sheet for additional space if needed.)

High School: No more than two field trips in a single week, no more than one field trip on a single day, will be approved. Student roster must be distributed to all faculty two weeks prior to day of trip.

Finance: 100% Amount Paid By District Amount Paid By Group TOTAL COST

Approved – Department Head Approved – Principal

NOTE: Buses will be hired by Jeff Landis. This form MUST be submitted at least three weeks prior to the date of the trip.

LAMPETER-STRASBURG SCHOOL DISTRICT

Proposal for Overnight Educational Trip

This proposal is submitted by Jeffrey D. Landis, Trip Coordinator, for Board Approval at the November 2017 Board Meeting or Workshop.

History & Overview:

The summer trip known as “Cape Henlopen Adventure” evolved as an extension/continuation of a 6th grade trip that had been offered previously for many years during a fall weekend of the regular school year. As a combined result of coastal storms requiring cancellations/postponements and the lack of staff interested in chaperoning, the 6th grade trips were discontinued. However, the summer opportunity has continued to grow in popularity. From 2004 to 2009, between 12 and 32 Middle School students participated in single trips. In the summer of 2010, three trips were offered with a total of 81 students participating. In 2011, 48 students participated in a single trip. In 2012, two trips were offered with 71 students participating. In 2013, two trips were offered with 70 students participating. In 2014, one trip was offered with 38 students participating. In 2015, one trip with 63 Middle School students and 15 chaperones/high school helpers took place. In 2016, 45 Middle School students participated. In 2017, 54 MM students took part in the trip.

1. Purpose and Approval

The proposed 15thAnnual Martin Meylin Middle School Cape Henlopen Adventure for 2018 will take place from Monday, July 2 to Thursday, July 5, 2018. We have a tentative reservation at Cape Henlopen State Park in Youth Camp I. We have four (5) dorms reserved for a total of 75 people, including students and chaperones. This trip will follow a similar format as past trips. Many of the activities in which students participate are aligned with 7thgrade science standards (see Attachment A). In addition to science, our activities focus on physical activity, World War II history, geography, transportation, conservation, protection and awareness of the environment, use of senses, etc. (see Attachment A).

2. Participation Requirements

This trip will be offered first to students who will have completed 6th grade in June of 2018. First time students will have two weeks to register. After that, students who have completed 7th or 8th grade will have an opportunity to register. If there are still open spaces, students who have participated in past trips will have an opportunity to sign up. We will explore scholarship opportunities for students with the inability to pay. Fund raising options will be provided to families, and they can choose to implement them on their own.

3. Information Required for Approval

Please see the attached schedule for the proposed 2018 Summer Trip (see Attachment B), as well as a spreadsheet with estimated revenue and expenditures (see Attachment C). This proposed budget assumes 50 paying Middle School students, 3 High School helpers, and 7 adult chaperones. Any change in these numbers will affect the budget.

Student fees shall be $170.00 per student. This fee covers all of the activities, transportation, chaperone expenses, programming expenses and meals, except: students should pack a lunch for the rest stop on the way to CHSP, students should bring spending money for the boardwalk and souvenirs they wish to purchase, and students should bring spending money for a fast food stop on the way home.

For the past several summers, a handful of High School “Helpers” have also participated in this trip. High School helpers assist the adults with a number of tasks including setting up, serving, and cleaning up after all meals, leading group activities and games, and helping to load and unload vehicles. Again this year, the High School helpers will also be asked to present a fifteen minute informational station about an animal, plant, or ecosystem commonly found at Cape Henlopen. Middle school students will rotate from station to station and learn from the High School students.

In addition to Mr. Landis, the following 9-month staff members have preliminarily indicated a willingness to chaperone the 2018 Summer Trip – all have chaperoned past trips: Mr. Jeffrey Gallagher, Ms. Kimberly Kann, Mrs. Jennifer McCrabb, Ms. Kristen Glass and Mrs. Anne Harnish. In addition, the following adults have also preliminarily indicated a willingness to chaperone – these adults have chaperoned past trips and possess all the required clearances: Mrs. Judy Boyd. I would seek Board approval for these individuals as 2018 Cape Henlopen chaperones. All adult chaperones would require Board Approval.

In accordance with past practice for this summer trip, I propose a stipend or “supplemental contract” to the following persons in the amount ranging from $225.00 - $250.00 for all adult chaperones except Mr. Landis. Cape Henlopen chaperones are required for this trip – the trip would not exist if it were not for this ratio of chaperones to students. Chaperones are active participants in activities, are responsible for the safety and well-being of all students 24-hours a day; provide educational programming and lead physical group activities as required, provide van transportation as needed, prepare and serve meals, and completely clean the entire camp prior to departure. Please refer to Attachment C for detailed explanation of the items below:

a. Revenue: i. Fund raising – Parents can choose to implement on their own ii. Student fees iii. Chaperone fees iv. District contribution – promotion of trip, materials for flyers, etc., meeting space, use of District vans v. Other

b. Expenditures: i. Wages/Stipends ii. Transportation iii. Registrations/Admissions iv. Food v. Supplies vi. Other 7th GRADE SCIENCE STANDARDS (Attachment A)

4.1. Watersheds and Wetlands 4.1.7. GRADE 7

A. Identify various types of water environments. • Identify the lotic system (e.g., creeks, rivers, streams). • Identify the lentic system (e.g., ponds, lakes, swamps).

B. Explain the differences between moving and still water. • Explain why water moves or does not move. • Identify types of precipitation.

C. Explain the role of the water cycle within a watershed. • Explain the water cycle. • Explain the water cycle as it relates to a watershed.

D. Understand the role of the watershed. • Identify and explain what determines the boundaries of a watershed. • Explain how water enters a watershed. • Explain factors that affect water quality and flow through a wetland.

E. Explain the effects of water on the life of organisms in a watershed. • Explain how water is necessary for all life. • Explain how the physical components of aquatic systems influence the organisms that live there in terms of size, shape and physical adaptations. • Describe the life cycle of organisms that depend on water. • Identify organisms that have aquatic stages of life and describe those stages.

F. Explain and describe characteristics of a wetland. • Identify specific characteristics of wetland plants and soils. • Recognize the common types of plants and animals. • Describe different types of wetlands. • Describe the different functions of a wetland.

G. Describe the impact of watersheds and wetlands on people. • Explain the impact of watersheds and wetlands in flood control, wildlife habitats and pollution abatement. • Explain the influence of flooding on wetlands.

4.3. Environmental Health 4.3.7. GRADE 7

A. Identify environmental health issues. • Identify various examples of long-term pollution and explain their effects on environmental health. • Identify diseases that have been associated with poor environmental quality. • Describe different types of pest controls and their effects on the environment. • Identify alternative products that can be used in life to reduce pollution.

B. Describe how human actions affect the health of the environment. • Identify land use practices and their relation to environmental health. • Explain how natural disasters affect environmental health.

C. Understand that the elements of natural systems are interdependent. • Identify some of the organisms that live together in an ecosystem. • Understand that the components of a system all play a part in a healthy natural system. • Identify the effects of a healthy environment on the ecosystem. • Identify residential and industrial sources of pollution and their effects on environmental health. • Explain the difference between point and nonpoint source pollution. • Explain how nonpoint source pollution can affect the water supply and air quality. • Explain how acid deposition can affect water, soil and air quality. • Explain the relationship between resource use, reuse, recycling and environmental health.

D. Explain biological diversity. • Explain the complex, interactive relationships among members of an ecosystem. • Explain how diversity affects ecological integrity of the natural resources.

4.6. Ecosystems and their Interactions 4.6.7. GRADE 7

A. Explain the flows of energy and matter from organism to organism within an ecosystem. • Identify and explain the characteristics of biotic and abiotic. • Describe and explain the adaptations of plants and animals to their environment. • Demonstrate the dependency of living components in the ecosystem on the nonliving components. • Explain energy flow through a food web. • Explain the importance of the predator/prey relationship and how it maintains the balances within ecosystems. • Understand limiting factors and predict their effects on an organism. • Identify niches for producers, consumers and decomposers within an ecosystem. • Compare and contrast the major ecosystems of Pennsylvania. • Identify the major characteristics of a biome. • Compare and contrast different biomes and their characteristics. • Identify the relationship of abiotic and biotic components and explain their interaction in an ecosystem. • Explain how different soil types determine the characteristics of ecosystems.

B. Explain the concepts of cycles. • Identify and explain cycles within an ecosystem. • Analyze the role of different cycles within an ecosystem.

C. Explain how ecosystems change over time. • Explain how ecosystems change. • Identify the succession stages of a given ecosystem. • Explain how specific organisms may change an ecosystem. • Explain a change in an ecosystem that relates to humans.

4.7. Threatened, Endangered and Extinct Species 4.7.7. GRADE 7

A. Describe diversity of plants and animals in ecosystems. • Select an ecosystem and describe different plants and animals that live there. • Identify adaptations in plants and animals. • Recognize that adaptations are developed over long periods of time and are passed on from one generation to the next. • Understand levels of ecosystem organization (e.g., individuals, populations, species).

B. Explain how species of living organisms adapt to their environment. • Explain the role of individual variations in natural selection. • Explain how an adaptation is an inherited structure or behavior that helps an organism survive and reproduce. • Describe how a particular trait may be selected over time and account for a species’ adaptation. • Compare and contrast animals and plants that have very specific survival requirements with those that have more general requirements for survival. • Explain how living things respond to changes in their environment. • Explain how one species may survive an environmental change while another might not.

C. Explain natural or human actions in relation to the loss of species. • Identify natural or human impacts that cause habitat loss. • Explain how habitat loss can affect the interaction among species and the population of a species. • Analyze and explain the changes in an animal population over time. • Explain how a habitat management practice affects a population. • Explain the differences among threatened, endangered and extinct species. • Identify Pennsylvania coastal plants and animals that are on the threatened or endangered list. • Describe state laws passed regarding threatened and endangered species in Pennsylvania coastal communities. • Explain why one species may be more susceptible to becoming endangered than another species.

4.8. Humans and the Environment 4.8.7. GRADE 7

A. Describe how the development of civilization relates to the environment. • Explain how people use natural resources in their environment. • Locate and identify natural resources in different parts of the world. • Compare and contrast how people use natural resources throughout the world.

B. Explain how people use natural resources. • Describe how natural resources are used for survival. • Explain how natural resources and technological changes have affected the development of civilizations. • Explain how climate and extreme weather events (e.g., drought, flood) influence people’s lives.

C. Explain how human activities may affect local, regional and national environments. • Describe what effect consumption and related generation of wastes have on the environment. • Explain how a particular human activity has changed the local area over the years.

D. Explain the importance of maintaining the natural resources at the local, state and national levels. • Explain how human activities and natural events have affected ecosystems. • Explain how conservation practices have influenced ecosystems. • Define the roles of Pennsylvania agencies that deal with natural resources.

2018 CAPE HENLOPEN SCHEDULE (Attachment B) Updated: 10.18.2017

TIME DAY # 1 - Mon July 2 DAY # 2 - Tues July 3 DAY # 3 - Wed July 4 DAY # 4 - Thurs July 5

6:00-6:30 AM 6:30-7:00 AM 7:00-7:30 AM 7:30-8:00 AM 7:30 AM: Report to MM BREAKFAST BREAKFAST BREAKFAST 8:00-8:30 AM Depart Martin Meylin 8 AM BREAKFAST BREAKFAST BREAKFAST 8:30-9:00 AM Driving Prep for day's activities Prep for day's activities CLEAN UP / PACK UP 9:00-9:30 AM Driving Sand Dune Exploration Activities from 9:00a-12:00p CLEAN UP / PACK UP 9:30-10:00 AM Smyrna Rest Stop / Lunch Sand Dune Exploration Group 1: Kayak first, then CLEAN UP / PACK UP 10:00-10:30 AM Smyrna Rest Stop / Lunch Sand Dune Exploration Nature Center/Seaside Trail CLEAN UP / PACK UP 10:30-11:00 AM Driving Sand Dune Exploration Group 2: Nature Center/ CLEAN UP / PACK UP 11:00-11:30 AM Driving CHSP: Seining The Bay Seaside Trail first, then 11 am: Check out of YCII 11:30 AM-Noon Driving CHSP: Seining The Bay Kayak Water Color Activity Noon-12:30 PM Arrive Cape Henlopen CHSP: Seining The Bay CHSP: WWII / Fort Miles Water Color Activity 12:30-1:00 PM Ocean Swim CHSP: Seining The Bay CHSP: WWII / Fort Miles Water Color Activity 1:00-1:30 PM Ocean Swim LUNCH LUNCH LUNCH 1:30-2:00 PM Ocean Swim LUNCH LUNCH LUNCH 2:00-2:30 PM Ocean Swim Salt Marsh Spur Ocean Swim Ocean Swim 2:30-3:00 PM Ocean Swim Salt Marsh Spur Ocean Swim Ocean Swim 3:00-3:30 PM Ocean Swim Salt Marsh Spur Ocean Swim Ocean Swim 3:30-4:00 PM Ocean Swim Shower/Clean Up for Brdwlk Free Time / Games at camp 3:30 PM Depart Cape 4:00-4:30 PM Clean up / unpack / check in Shower/Clean Up for Brdwlk Free Time / Games at camp Driving 4:30-5:00 PM Clean up / unpack / check in Shower/Clean Up for Brdwlk Free Time / Games at camp Driving 5:00-5:30 PM SUPPER: COOKOUT SUPPER: GROTTO PIZZA SUPPER: TBA SUPPER - FAST FOOD 5:30-6:00 PM SUPPER: COOKOUT SUPPER: GROTTO PIZZA SUPPER: TBA SUPPER - FAST FOOD 6:00-6:30 PM Travel to Clean up for boardwalk Ocean Current Study Driving 6:30-7:00 PM Fisherman's Wharf Depart for Boardwalk Ocean Current Study Return to MM by 7 PM 7:00-7:30 PM Historical Narrative Boardwalk Ocean Current Study 7:30-8:00 PM Cruise / Dolphin Boardwalk Ocean Current Study 8:00-8:30 PM Observation Boardwalk HS Student Labs 8:30-9:00 PM Return to Camp Boardwalk HS Student Labs 9:00-9:30 PM Ice Cream Snack Boardwalk HS Student Labs 9:30-10:00 PM Night Hike along Cape Boardwalk Movie / Free Time / Campfire 10:00-10:30 PM Constellations Return to Camp Movie / Free Time / Campfire 10:30-11:00 PM Return to Camp Snack Movie / Free Time / Campfire 11:00 PM Lights out Lights Out Lights Out

Educational program provided by Naturalists from Delaware Parks/Rec Educational / Physical Activities directed by chaperones Instruction provided by chaperones Informational Program provided by Fisherman's Whart Instructional Activity provided by High School student helpers 2018 CAPE HENLOPEN BUDGET (Attachment C)

REVENUE: (est 50 students; 3 HS helpers; 7 adults = 60 total)

$0.00 i. Fund raising ii. Student Fees $8,500.00 50 MM Students @ $170.00 each $0.00 6 HS Helpers @ $0.00 each $0.00 iii. Chaperone fees (7 adults) $0.00 iv. District contribution $0.00 v. Other

$8,500.00 TOTAL REVENUE

$8,260.00 TOTAL EXPENDITURES (see next page)

$240.00 BALANCE 2018 CAPE HENLOPEN BUDGET (Attachment C)

EXPENDITURES: Description Amount Per MM student

$1,500.00 I. Wages/Stipends $30.00 Mr. Jeff Landis $0.00 $0.00 Mrs. Judy Boyd $250.00 $5.00 Mr. Jeff Gallagher $250.00 $5.00 Ms. Kimberly Kann $250.00 $5.00 Mrs. Kristin Glass $250.00 $5.00 Mrs. Jenn McCrabb $250.00 $5.00 Mrs. Anne Harnsih $250.00 $5.00 $0.00 $0.00

$150.00 ii. Transportation $3.00 L-S Bus Fuel $125.00 $2.50 Use of L-S Vans $0.00 $0.00 Ferry ($25 per van) (3 vans) n/a $0.00 $0.00 Ferry (bus) n/a $0.00 $0.00 Ferry ($3.50/bus pass x 78) n/a $0.00 $0.00 Tolls $25.00 $0.50

$2,700.00 iii. Overnight accommodations $54.00 YCII ($180 per dorm per night) $180 x 5 dorms x 3 nights (15 per dorm)

$2,090.00 iv. Registrations/Admissions $41.80 Historical Cruise ($20a x 10; $10c x 50) $700.00 $14.00 Kayak Rental (10s @ $35; 10t @ $50; 20 T) $850.00 $17.00 CHSP Fort Miles Program ($4 pp X 60) $240.00 $4.80 CHSP Seining the Bay ($5 pp X 60) $300.00 $6.00 Programming Provided by Chaperones $0.00 $0.00

$1,750.00 v. Food $35.00 Grotto Pizza $450.00 $9.00 All other food & food supplies $1,300.00 $26.00

$70.00 vi. Supplies $1.40 Firewood $20.00 $0.40 HS student lab supplies $50.00 $1.00 Misc $0.00 $0.00

$0.00 vii. Other $0.00

$8,260.00 TOTAL EXPENDITURES CAPE TRIP HISTORY & OVERVIEW REGISTRATION FORM Questions: Please email Jeff Landis at [email protected] ** Due by December 21 ** For the past 15 years, I have organized summer trips or call or text 717-669-1984 for over 750 students to nearby Cape Henlopen

IMPORTANT REGISTRATION INFORMATION: State Park in Delaware. Our trip focus will be an TENTATIVE SCHEDULE even mix of learning about the Coastal Environment, (Activities subject to change…) THIS TRIP FILLS UP QUICKLY - REGISTER A.S.A.P. participating in hands-on activities & games, and Day # 1 – Monday, July 2 if your child is interested in participating!!! enjoying the ocean, beach, waves & sand dunes. In Registration Forms will be processed in the following order: past summers, we have taken multiple trips; 8:00 AM – Depart Martin Meylin Bus Loop; Rest stop Cape 1. First time students will be given priority. Registrations unfortunately, this summer we are limited to only en route (packed lunch/playground); Arrive Henlopen Observation Tower/Map/Geography will be processed in the order received. ONE TRIP. This trip can accommodate a maximum ; 2. Any student who has gone in the past and wants to go of 60 students (30 girls & 30 boys). THIS TRIP program; Ocean Swim; Check in (unpack bus); Shower again will be put on a waiting list. If there is room once all FILLS UP VERY QUICKLY – SO SIGN UP NOW!!! / clean up; Supper; Sunset Historical/Narrative first-timers are processed, we will add from the waiting Cruise/Dolphin Observation; Return to Campground; list. Snack; Campfire; Night Hike along beach /

If we receive more registrations than we have space for, stargazing / reflection time; 11:00 PM - Lights Out TRIP COST & PAYMENT SCHEDULE we may need to hold a LOTTERY.

Total cost is $170 which includes school bus Day # 2 – Tuesday, July 3 Child’s Name: transportation, all meals (except Day 1 packed lunch Sunrise Polar Bear Swim; Breakfast; Group & Day 4 fast food), all activities & accommodations. Activities (Kayak / beach comb / Nature Center / Current Grade: ______Students will need extra money for Funland arcade, Pineland Trail / Seaside Interpretive Trail / Bike the boardwalk and any souvenirs. Trail); Lunch & Group Sports; CHSP Seining The Bay My child would like to be grouped with the Program; Shower/ clean up; Supper – GROTTO following friend(s) (list at least one): Refund Policy: If your child becomes unable to go, PIZZA; Rehoboth Boardwalk & Funland; Return to we can refund $50. If we have a waiting list and Camp; snack & campfire; 11:00 PM - Lights Out

1. ______another child can fill your spot, a full refund will be Day # 3 – Wednesday, July 4 2. ______issued. Breakfast; Sand Dune Exploration/Games & Salt 3. ______Full payment of $170 due by 12/21 at time of Marsh Spur; Ocean Swim & Group Sports; Shower / reservation. clean up; lunch; Water Color Activity; CHSP ______WWII/Fort Miles Program; Supper; Group Sport Parent/Guardian Signature Activity; High School Student Presentations/Labs; ACCOMMODATIONS Movie; 11:00 PM – Lights Out.

Parent/Guardian email below (print neatly!!) We will be staying in YOUTH CAMP I this summer. Day # 4 – Thursday, July 5 (e-mail will be primary point of contact for info!) This facility provides separate dorms for girls and Breakfast; Clean-up & Pack up; Stewardship Activity boys. Each dorm has beds with mattresses – ______(Beach Clean / Trail Maintenance); Lunch; Ocean students need to bring their own pillows and sleeping Swim; Shower; Depart CHSP @ 2:00 PM; Fast Food bag or sheets. This facility has modern bath and Full payment must be received with your supper 4 PM; Return to MM by 6:00 PM shower facilities and a full kitchen. A complete list reservation to reserve your spot. This trip fills of items students will need for this trip will be up very quickly. Payment due by Dec. 21, 2017. sent home in April. ACTIVITY DESCRIPTIONS Observation Tower/Sand Dune Hike/Salt Marsh MARTIN MEYLIN World War II Underground Battery 519 Tour: Spur: We start by climbing the 100+ stairs of the This 90 minute activity is guided by a naturalist from Henlopen Observation Tower. From the top we can the Delaware Department of Natural Resources and get the layout of the land, and on a clear day we can MIDDLE SCHOOL Environmental Control, and begins in the area known see all the way to Cape May. Next, we hike to an area as Fort Miles where students learn about how the known as the “walking dunes” where we learn about Delaware shoreline played an important role during how sand dunes are formed and why they are so World War II. After visiting the outdoor grounds, important to our coastlines. We take time to explore CAPE HENLOPEN we will go underground and tour Battery 519 which is the dunes and also play some competitive, fun games. buried beneath the Great Dune. Next we walk over to the Salt Marsh and learn about ADVENTURE all the organisms that live there. Students can get Historical Narrative Cruise / Dolphin Observation: wet and very muddy during this activity if they We drive to Fisherman’s Wharf and board a boat and choose to. cruise from the Delaware Bay into the Atlantic Ocean. During the cruise, the Captain narrates the Rehoboth Boardwalk/FUNLAND Arcade: Following history of the Lewes area. Once we reach the ocean, our GROTTO pizza supper, we spend roughly three we stop at a spot known for dolphin activity. hours on the Boardwalk. Students who are currently th in 6 grade remain with chaperones while shopping, Night Hike/Stargazing: We hike for about 2 miles. playing games and riding rides in FUNLAND. th th We begin along the Bay side and cross over to the Students currently in 7 or 8 grade (with parent Ocean side. On the way, we look for horseshoe crabs permission) may visit shops and arcades in groups of and other organisms. We also spend 15 minutes on 3 or more with check-in times every 90 minutes. the beach identifying constellations and reflecting on the trip. Students marvel that we are the only people on the beach during this time.

Kayaking: We divide into two groups. We have single and tandem kayaks, and students will have a chance to use both. We have a kayak safety orientation first, and then we all kayak together out into the Delaware Bay by the fishing pier and lighthouse. Students MUST wear personal floatation devices (life jackets) at all times!!! Students who do not wish to kayak may beachcomb instead. July 2, 3, 4 & 5 Seining The Bay: We divide into small groups and use 15-foot nets and seines to collect as many organisms as we can find in the Delaware Bay. 2018 Afterwards we gather together to identify and discuss what we have discovered. Proposal For Shultz Transportation Field Lampeter-Strasburg School District Lampeter-Strasburg School District Lampeter, PA Lancaster County Nickname: Pioneers www.l-spioneers.org

BY THE NUMBERS

4 Total number of schools K-12

21 Varsity sports teams

32 Clubs that meet weekly

36.2 District square miles

50 Competing athletic teams

437 Faculty and Staff

840 Students involved in band, orchestra, and choral groups

1,029 Students attending Lampeter-Strasburg High School

1,050 Students participating in interscholastic athletics

3,092 Total number of students in the Lampeter-Strasburg School District

23,331 Population within the Lampeter-Strasburg School District

For more information contact Market Street Sports Group at 717.509.2803 Signage

Shultz Transportation will receive naming rights recognition to the new multiuse turf field being installed on the Lampeter-Strasburg campus for the next three school years. With play beginning August of 2018, this field will be utilized for Boys and Girls Varsity Soccer and Lacrosse, Field Hockey and JV Football. Additional events to include summer camps, clinics, rentals, gym classes and other community use.

Signage

Shultz Transportation will receive four (4) professionally created signs strategically placed on the Lampeter-Strasburg soccer field scoreboard, fence, and entrance.

*Artist Renderings, designs to be agreed upon by Shultz Transportation and the L-S School District

2 On-Site

Shultz Transportation will have the opportunity for on-site marketing booths and/or promotions and giveaways at various Lampeter-Strasburg sanctioned High School varsity sporting events; must be staffed by Shultz Transportation employee(s). Number of events to be mutually agreed upon by Shultz Transportation and Lampeter-Strasburg’s Athletic Department. Shultz Transportation :15 public address announcements at various Lampeter-Strasburg sanctioned High School varsity sporting events using a PA system.

Shultz Transportation will be added to the “Lampeter-Strasburg Speakers Bureau List” and if called upon will have the opportunity to appear as a guest speaker for educational purposes for various classes and fairs.

Media

Market Street Sports Group and the Lampeter-Strasburg School District will send out a press release announcing the partnership prior to the ground breaking.

Shultz Transportation half page ads in up to (12) programs produced for Lampeter-Strasburg sanctioned High School publicly attended events currently being sold.

Shultz Transportation logo and website link on Lampeter-Strasburg School District website’s Corporate Partners page.

Opportunity for Shultz Transportation to provide advertising three (3) times per year issued to Lampeter-Strasburg School District residents as part of official print or electronic publications.

3 Perks

Shultz Transportation will be allowed to place literature, gift, or discount offers into the district faculty mailboxes twice (2) per year, stuffer to be agreed upon by Shultz Transportation and Lampeter-Strasburg administration. Up to four (4) tickets per public Lampeter-Strasburg High School sanctioned event upon request, excluding graduation and prom. Tickets may be requested one week in advance of an event and will be provided if available.

Shultz Transportation will retain “category exclusivity” as it pertains to the corporate sponsorship program.

Shultz Transportation may provide work study, job shadowing, and internship possibilities to students looking to gain experience or summer employment in their industry.

Shultz Transportation will receive first right of renewal at agreements end.

Terms of Sponsorship Total Investment: $7,500 Per Year Length of Investment: August 1, 2018 - August 1, 2021 Payments can be broken out monthly or quarterly if need be!

4

Financial Breakdown

SPONSOR NAME Shultz Transportation REVS/EXP Payments Year: 2017 Gross Revenue $7,500 8/1/2017 7,500.00 Production Costs Details below Sign Detail (if applicable) (3) Windscreens, score $1,000 Artwork Design $0 Installation scoreboard sign$ 200.00 Maintenance Escrow Progam Ads Estimate Various$ 1,125.00 SUBTOTAL EXPENSES $ 2,325.00 MSSG 30% Commission$ 1,552.50

Subtotal to L-S Yr. 1$ 3,622.50

Year: 2018 Gross Revenue $ 7,500.00 8/1/2018 7,500.00 Production Costs Details below Details for Production$ - Artwork Design Installation Maintenance Escrow 2% $150 Progam Ads Estimate Various$ 1,125.00 SUBTOTAL EXPENSES $ 1,275.00 MSSG 30% Commission$ 1,867.50

Subtotal to L-S Yr. 2$ 4,357.50

Year: 2019 Gross Revenue $7,500 8/1/2019 7,500.00 Production Costs Details below Details for Production Artwork Design$ - Installation$ - Maintenance Escrow 2%$ 150.00 Progam Ads Estimate Various$ 1,125.00 SUBTOTAL EXPENSES $ 1,275.00 MSSG 30% Commission$ 1,867.50

Subtotal to L-S Yr. 3$ 4,357.50

3 YEAR TOTAL TO BOOSTERS $3,375.00 3 YEAR TOTAL FOR EXPENSES $ 4,875.00 3 YEAR TOTAL FOR L-S $ 12,337.50 3 YEAR TOTAL FOR MSSG $ 5,287.50