GRIGGSVILLE-PERRY COMMUNITY UNIT SCHOOL DISTRICT No. 4 Griggsville, Illinois ANNUAL FINANCIAL REPORT June 30, 2020(aay.0 20) u09 98 yornanonemaaangescton, asrognsovsuneng juntey pay “pr wks e004 ‘Hens ks ‘uoMequNZ (3141 06 ue sesrwapynnan _sresuussunrs sf ponouo seeps ouompy x poyienbun, eG a rainsia to“Tabnene sudiorsavestonnaie —_ ud Que 2 ‘Comments Appeal oth uitors Quetonaae atu Suienencl anc Labi ig Ho Ch Tacoma Poston see as Stent teens teen, eto abcde Or ‘Statements of Revenwes Received! Revenues (il Funds). m Revenues Suenos eens Danan pear uel id. Spent Swope sets SesoealereTom ean Toe - Sarma to te z ‘Sta cat nano Pp sn ie ha Conon reco ue Sian wren Concer 2 tegen re Seven str Srreoascsson 2 ‘tanec co once 2 ne mass tran soe mean @ tee ee “ zs tote non tr, nannies 2 Denatsectanencaanon eens Srecramsor ca = Miateneacsvnarcn Sede Sionovte ‘eesen compan pr anne St oe _Ml see seit ramets mast complete his fxm Nt: ot aeremetsupslenentr/ttc shal ay ot be api) 1 Roun anouts tote ners dl, Dorotentercerts ceptor Monn ADA 24827 ne 2 Arye nee the theta Shadl rub xplaeitnarstn pase 2 betresvomteng 8: beset besa ki AER ore abit 155 Hn techn sun need hve ches when opening he AFR Sahm Aetna 1 hint rinancal pons AF] sb ets ry Huh he taermantaageto he FR Grou yh ast the sh det onl ovemaer 5 wen heen Etensan Aprons ene eA omit ome pada) Mat OVO no nee aed statin anaes k + Ark sparing doceentain must be embeded sera Wor) Wad Fer "apo Abe pa nena thin as "Opmion Nae ote ie Windows dob fs con besmidn sob Arata ondembeaéedeven fou de ret horn sofuste you ew bens ening ‘mopeeyauey chaos am er zee aa) a Atacnat Matagr on Bob ees het fF saat ner Cop of FR wit rates 1 The uot se re ppe copes cf he Form (tough page at mins tte enol Ostet wth he sus seatoe. ate Schon Date ond tego sipernendrt may reece ose py mae ence fe Pee ams wh erent es ) Uboracee he See! Datta ne op fr eae gn ante e remanrge copes tothe Reo spent ttre nor hon October sy 0) Uponrncegt he apr Spintec ie eta nop fr the act anton the ening apap AE ne “deal See Auda 200 509, 6 Aegustonan sendan of Tne mes bry ‘el Osteo teen et mat rye cain ch nin my eget carnpeee ne + Auto deteiont erento erences whan veg fom at hcete an quntaa breasted comes hw ut by uted stein at estan sete ncement serenePage2 Page? avon Re IstmUCTONS: your reuew as tesg of sae, acl 2 fader yams reveled any ofthe aowng tataments tbe ue then necthe bon othe et ane ae the soos earsleanimets. DART, FINDINGS 1. One or mor shal Dowd member, adits, eid eho busines fic, ther ating esr employes fled oe xorome interested statements prune 02h nes Geveramar Eee et (5 NC 4208203), 2. One or morass undoes scary hth boing eguitement pra a Schoo Cade [105 C8 82102018186 2 cnvarmora cana war neue a pucates nade CONTEY othe provan the ide Shel Code 305 NC 5/10 221) | over more elainsa the PFs Oxpit ct rhe able funds nssiman Act wae nate [30 KCS 225/1e eond JOS 25/7 € 5 Renrtee tunes ware caminain he aeouning ear ous eran th ure formic they were te 6 One more shor term cans debt isomers were enecte innaconfrmity wh hepa authoring aut or tho saat thor 2. One mara em ane rng at invent wer nee on coma with fe spiablesthareng seat oho! Satary Ahoy 1. Crsrte azo Popes Resear Icon sre gegen witout fat stsyig hele mee pues Sve Revere ‘Shong se (015 15/2) 9. one or mae oars ware mace nnonconfermty wt he apealeuering ttt witout estoy athorsnon pr lina Stal Code /05,0¢¢ 57202238 20-4 an 205) 10, One ene intern ar wee tt Sol Code 105165 5/17 2 22, Suan raya mica etn faust kam sch Bu Mt a8 eva, Cs beyond these proved by ate ce Schon Cade 05 85/2029. 204, 205) i ronzanfcry win the sales shoring ae epltin or who! argu suthoiton pe Mies 18, mecha of cours wed odie a cor Bae are acc ting rand etn tthe minim egurmens pore by surat purssnt olin Sen! Cae 105 U0 23.27/22 14. Beeston of flour forms led th at: Te #8 AF SBE FORM 5.95), ¥19 Anal Semen of ie SBE Form $0.7) an8 P20 ude 386 FORM 5-6). Een inthe comments br below esa! ors Shel Code 205 LCS S/P 1.1 5/1637,527.3) IFFICULTIES/CERTIFICATION Criteria pursuant tothe lino Schoo! Code [305 LCS 5/2 PART 8 FINANC 25, The duct ha sue aatcgtonwarans orto anipatonnterin arian ean y's mes ebenwarans fote in atria by ino Shao! Code/105 C5 9/1160 3623 weigh 327) 6 Tern andsart so ot gan tu ti ever, BE mee 12, Thesis sued seal of tence deer wages ert in as Schoo Coe 18 RS 16 127203678 ses UN andor uot puri t ngs Sha! Case 105165 5/6 227.238 260n8 8) 1, Theda ht form cometh yn tomn ances expres us ver veneer ores and begin fo balances ‘ons anv arc report fr he great tot othe Eovet ara Operations & Mantenanc, Transporation, a8 Weng eh unc, PART C- OTHER SSUES 1, Suet Atty Fuss. uns, or eter unas maar ne tres wore ese rom th aa len acy ndings hese ngs yb ese etensityn he area notes 122 Figs, other han ore ted Pa A above) were rapt perdi aceardance with he Aerian Recovery nave et AAR of 2008, chacd, 22. Check sor the iris bj tote Property Ta terion Linton La Effective Oates {ex ojoro0cy 2, the ape tsar epen dxnated othe cove agit ter han an usaf pion a ue to eean ter han TUR Ga Bass Rc. lei chk and epi th enton nth bos ben, rms 1082520 (03340c224706-57- 2300 SAC 1820)EXPLANATION OF ACCOUNTING PRACTICES F ‘CATEGORICAL PAYMEN (ForStoa Bree wn Sehod dss tht root onthe seul mei sil ae olor tently where ite mand egal bymers Ace Codes 0,320 350, 3530 380) ‘eracorde. Depending onthe accountng procedure these ous wl bused to ate Overt Receives calli an? ofthe Fnac Poe Sear. In F202, ery thse ite payments acess intergverentl Receivables, Oa acer, of Dlr eve Oe Carertblies Dred eceitReense 2 torte date at ne teruse to sere anata aetna ate 25, forthe ned manned categorie even Cole (310,312,380, 310,380 a are vouched rar kone 2th, bt at leased url er yar nd Deferred evens (490) Madted negra ayant [302 320, 3500, 3810, 3950) 1 st Direct Receipts /Revonue anata Caer Pens (300, 320, 3500, 3510, 3850) . ota! 3 «even oda 810059 E Presa Fact, 212059 Ed Regu Orange ln 300 Repeal Tensor, 351059 Tonsgonan, 3850 eg Orpar Fone Cen) PART - QUAUFICATIONS OF AUDITING FIRM 0 Dist event Aeeriant entities mus very the qualification ofthe auting lim by requesting the most curent peer eview report and the corresponding ocean: letter rom the approved pee review pogrom forthe cuent peer review + schoo! stron agreement who engages with an avling frm who sot censed anc qualified wil be requvesto compete 2 new aut by 8 quid auditing Fm stnesenal tet vant reonan sense. Comments Applicable to the Auditor's Questionnaire: Zumbahlon yt, Surat, Foote, & Flynn {TO Tero ud Fm) Ine unerages tne th oul war conse oo sie using for ann acraoce wh he open ond [23 ios Aarne (ose Pot 00) ante eso eu confoea one regret ef bse} [a 23 ica harineatie Code Pat 200 Se 120.28 open, Apnbthlin, Giyth, Pega Gok Elfon, Pak Lippe Note: A POF with sgnatre is acceptable fortis page. Enter the location om signature line €. FOF in Opinion Rage with gratePages Poses A Tele] D TEL F [sT H UT Zz IKI c Im 1 FINANCIAL PROFILE INFORMATION | seauled to be completed for Schoo! bistriets only z [A Tax Rates (Encore ae rato- ex 0250 for $250) ca 7 Tax Year 2019 Equaiced Assessed Valution (FAV 46,255,970 = 9 etuctional eens ‘Transporation Combined Total Working Cash 10] Retest 0.018400 + 0.005750. + 0.002000 = 0.026150 0.000500 138. Results of Operations * is Receits/Revenues cere Excel (Oeicieney) Fund Balance 16 3,953,025, 3,853,845 97,179 980,969 i + Themumbers shown are the sum of entries on Pages 7 ines 17,20, and forte Educatanal Operations & Maintenance, 18 “Transportation and Working Cash Funds a) 20]. short-term bebe ** iT (CPPRT Notes ews ans To/EMP. Orders 5F/6SA cenieates 2 oO + os oF oe o+ 23 ‘other Tova 24 O}= o [25] ** thenambars shown are the sum oferves on page 24 BE]o. Long-term Debt 8 ‘creck the applicable box for ongterm det alowance by toe of ditict. iu El {6.9% for elementary and high schoo! sts, 6,383,324 32 Xb. 136% or untdsties By 34 Long-Term Debt Outstanding: 36 © Longer Debt (Principal ony) ‘et 37 Oustanding st 2,547,600 40], Material impact on Financial Position at applicable, check an ofthe folowing items that may have amateialimpact on the entiy’s manda positon during fur reporting periods. a _Attach sets 25 needed explaining each tem checked. 4 Pending 45 ‘Materia Decrease in EA 46. Material increase/Decrease in Eraient a7 ‘verse arbivaton Rung 48 Passage of Referendum 4g ‘anes Fed Under Protest Eq Decisions By toca Board of Review or linls Property Tax Appea Board (PAB) El ‘otner Ongoing Concerns Deserise & emit 53 Conmenis 34 35. 56. ‘ST. 58 60. cm Pot 1018/2020, (e2aces2-4705-407-9300 Seteact 1628)‘291109018 core usw sane ze 2esig perme) 98 le ove pepsin ape vn TRIAR §—_-wojeuBo0 aqoss epueuy Tz02 paiewnsS +sre 191025 aord e101 oro ones seszeeaea 2k oma owe ys ove wiiom 5002 couwverse supunsing 80 wal) € sere re Suwewou uve wea wis 30010 woIea s ovo nen ssvernot pesos eacerann Te] + Sos tog inet Arey mares Damoneg wel vousjo werd y [Le 92 oro nen save ca p2pe oF or 9s wureuao'e movies vera unico, — Pee oo wiom 916 covacons x ¥orae ‘uns eras Der ADH SMM RHO PUN IO — TF © sox leg ek penwousesteg -¢ Ee wounniyanses — [FEY ot ven fecareeeso9'ss09'1909 503 0) [OE 0 oe ¥or spy ae tomaromy'tiiomanooimtaeo iets Er] sro sion cosea see “ab ser e smo evar oKD umemy meme TEE Q waunapy suo convssre eae tsb uit10'cOWD tassmeweo ompunsien: — EEE] ® dex oey on ‘onewamoorsyen somos -¢ [SF ieearmessa3'sm9'vexs038—=) LSE woo x sot sp ome (sca mma 59's AO APU WHO UNA 5) a sot sewn conorse cee oe 1m on sro wom ‘0 cousins (eomtas vos reso. tye 1 Po r € sox oney rein + fie or sucpy'ns —awenAuunoy — [6 seocosiore —apegeima—LB jowpsiunkwunauey veg onnseIvy —:aWeN L ° s RSF © ng ooueuy 24 6 32491991104 94509 BUMO}O} 0999} € -wvvwuns 310M TWIONYNE G3LYINLSa z r eyoy oN. we L_» iT a Bl a BL o I z Tahjrouedny e190 S9}0N Buhuesuoray 205 arte aa Tero or waar aor wae ees sees woes use carte soe ore aston ror eavest ust sire wo loa [—a—Ta 7 0202 oe aun 40 S¥ NoIIsod 40 wNaWaLVAS [SNOWLOWSHAL HS¥O HOM ONISIAY SaULTIGYT1 GAY SISSY 40 LNWLVAS rd ‘SINBMEBLYAS TWONYNI 2169 ote14 94 01 S910N Srhuedwoooy 995 corset teeny ii co 0202 "0¢ ann 40 S¥ No|GoM 40 NNALYAS SNOULO¥SwWai HS¥9 Nous ONISINY SaLLHGW ONY GLASSY JO LNAAALYAS ‘SINSWSIVIS SWiONNI 21sv8Ama SION Buueducoy 89s snumoua sora oss svete oars seston mens 1 ene tenes mina omar Sa sow for oun Troon ‘oan a 1 a v zoe ‘ot aun WON BAA 3H NOS SONNE TY S9Nviva Oud NiSaONVH AY ash S>HNOS ano sauniowaexsvaasanasiOreauNuiON3dx3 SINNaATHICIAOTN SINNIAM 40 LNSMLVASsuatisieig jeoueus 240} SON Buumsuecay 003 Tore a aaa ar [> —TsT ¥, zox"0t ayn OMaNS AVA 3KL YOs- SaNNS THY 32N¥1¥3 ORNs S3ONWIED ONY asNI S3oUNOS ‘wamo 'ssuntiawsdxsiaasunesia/sauniloNsax3 $3nWZAIWCINGOSY S3ON3ARY 40 LNWSLYAS eg INBIELYAS ONWNS 8VE ovens‘uous eves ap 01 53N Suuecuoray 205 voansin. [or ase ossors ° coset si03 eres weve (eoot'sounos woot mous samaAoN IAD ven soaokimitey ees uounaoy vearnodiues| — smmesien0 sow eon tron mn woe, ow a (os) a TT [—a— Ts ~T i T I ¥ so 202 'o¢ aNne oman WBA 3H HO ‘SSnNANRWORNIZD4 S3MN3ATH JO ANNES esteswounes leoued au ci Sen BuMueduioDy 298 eR EFEERSEREI fer a far o Eg 9 wee so 9 ° cE Ea rc o ee ae ie a ee ee se a sonaetena evonenes 7 reopumongany ‘een (ora am ma wong oo) toe) wi) r a | I ¥ 7 (208 ‘o¢ anne SNIONS ASA aL HOR onstes ‘SanwaA3WO3A303 SINNGASH JO NSIS ots‘suooters jroveU sou 01 S0I0N BuMuedwonay 20s . ° ° ° ° ° wen ere este 0% seen owes ows vomecyay ML WOMEN fegpedey fpossieomamny wanmnodnen —semmmgaeag PEMA cgay ay (oma an 3 ons os) wo ou om o# too) (oe) r x 7 [~~ 5 Tt Ts ¥ a zoe 'o€ ane owoNs WAR BML WOR 4 ‘SanWaATWO3NI3934 SSMNEASH JO INSMALVES tates‘uous eruei4 190 SEIN BuuEdinoray 995 a ve wertonon eocpemng any (np eum mea uon8u3500 os) too) wo. 3 F i ¥ ‘SanwanawO3Ai3038 SIME JO ANSHEIVS‘Suowoneis wroueuy au 0 Ss}0N Soduedworay 203 ome al v 0202 "0e ann MONE HVA SHA Ho ‘SanNanswO3NI305% S3FWSAIH JO LNNLNLSsivawreisfeoueun4 ou 0 SION BuuEdvoany 9g a a is Eee tel ba ae | fs sz} be = = wate] 2 | conoien: | emvewe lethacten| wince | cme =| ied ot wo on on te : x I I 1 I 4 I 5 T a I a I I 2 ¥ coe 'o6 aun NaN wW3A 3H HO rates ‘SanvanswO3A3938 SINNANSY 40 ANSMIVLS estes‘2uoumeis jueuy oW 0 oN SuMiRowoaDy B05 soe sore tes ses suo ust meee is ee (@aiannavwouvanaa ot eens so po ucya on ae vondoreg cor) eos z a [~a—1 Tat ¥ 20 'o¢ anne owaNa wvaA 3 wo su steg “Wniov OL 1s90n6 sauNLONSaxaOSSHnISIO SINMLIGNIS 40 ANaNRLVES sitesnee aves coor ous wer vor en coe sores cater eo ‘ort a sso coven: oe stro ro Fay pimp oat pel ume un me onda ox ‘oon oot oot z ae es a a z 20 'o¢ anne OnaNE 3 3H YO tna “Tnioy 01 1a9ane S8nLOWISKSOaSHNaSIO S34 ONSEXS 40 ANGMELLS vsteg-suawaing feoueuly 24 0] 210N Gumuedunsay 29g ‘ ‘ ° ° eo oust owuce ° ° sete vive etme sence artore a mero re stress pony Sb (003 to, ‘oo (ea oo a u—T a 20 'oe aun NGM HVA BHA HO see “Wniov 04 1800ns'$3¥nLlONaeXaOGSUNGSO STUNLONSARG 30 NIWA es14 21 1 SOON Butundwosay 205 a Sa Se) Firedans —peimoing—aakoeg MES (ope tna wong (oes con coe ors ooo —t aT [3.3] 2s 3 ¥ ozoe'o¢ ann MON YY 3H HOI sistas “Twniov 01 1390N8 'S3NLIONSANAOSSUNEENG SAU LNONSENG 40 LNSIELYASsuawaleis waveuL ou SOIDN Gafuedunaoy B95 (oe eu oda zRUDUNIES POUEUL aN SBN BuMusuCsrY Aas oxest wae oev'st aso ea wonton patmteyeey "PA8O=O pumoiny sour (00 woo (ooo oo eos oe (a a ¥ oz ‘0c ann Oman 3A 3H HOR “Wniov o1 139008 'saanstaNaaXaOBSUNGSIG SIUNLIONSENG 40 NBWELVIS crete01 S3}0N Suuacwosoy 295 veo ser ° ° co sos overs worse ° ° ower a loot seroma Aewrormite) ay peng (oxo sot 2m wong 00 (ox ooo om toss eo) toot a a i | _o—|— a | a I ¥ une ONION H¥3A 3H Hos ote “Wniov o1 139aN8 'ssunIoWaexaIOASUNGSIO S3NNLIONIAXS 40 LNAWaLVASsuowaes eoveUl OM 01 SamN EuMeduesay 905 —_ Saad eens aa “sen80 aM IH wORd! SIG OS eo) woo oor a [eT z aay ce wet uaa Socsodtanade chur: 40 snanasvis ne{e291 990n195-a0ee-cesr-oau-zeooee' ‘z02/02/04 210 1 s6c'tsH'2 ° ° 66's ° coset oor'ee oor'ee 6's cor'ez o 66'S uss 6u8'680 000'092. orr'tse (b-auuine9) sor eraz 98 ou) ng sone] powewnsy wos) axe poxewinsa [e.oL, $702 WOH) panaDey Sexe wh a6r'ts0'2 65°05 zos'et oor'ee oor'ee ses'ess oor'ez a66'0s ase ece'eey 0'092 orr'tse (on otoz 9a oso'ses’¢ o ° wor'99 ° s02'¢t mist ust ‘95s'0%S ast ° eaves se0'se oee'vs9 ase Lye vvs't6e (0 -@ uno) (somone 9 (éoor 6roz oun Paw2oy sone wov'e9 a 0r'ct us'tz ase 9ss'ors ust o 19v'89 se0'98 oee'rs9 ase'e0z Prs't6e = (01 Jong ‘a dnor e102 wou) 206-9 a 6T-F£ panorey soe, sien 1118 9913500) HO pops souuins c ‘4 ave xporhn295 105 se upuoN swousrosd ede redo (s2ey00 21eun 2343) uondt9s9q, ‘S4d13934 XV W3YOIWA av 40 sINGIHS v ez obey seabed