Calculation of Non-Allowable Costs

Appendix T-2 Date Issued: 4/2022

Cost Category Assignments

Calculation of Non-Allowable Costs

Deficient Instruction

Appendix T-2 Date Issued: 4/2022

ABC School for Students with Disabilities Statement of Revenue and Expenses and Reconciliation of Retained Earnings

For the Fiscal Year Ended June 30, 20XX

Revenue Tuition - Public School Placement Tuition - Extraordinary Services Tuition - Private Placements Interest Total Revenue

$1,394,421 80,072

116,202 12,750

$1,603,445

Payroll Protection Program Funds *

$400,000

Expenses Education - Public School Placement Education - Extraordinary Services Education - Private Placements Total Expenses

Profit or Loss

1,360,411 78,119

113,368

1,551,897 51,547

Add: Retained Earnings - Beginning of Year

484,382

Total Retained Earnings Less: Non-Allowable Costs

Distribution of Retained Earnings

Balance Retained Earnings - June 30, 2022

$62,300 -0-

535,929 ($62,300) 473,629

* Payroll Protection Program funds reflect the amounts borrowed by the APSSD for reporting purposes. Please refer to Note 12 of the Notes to the Audited Financial Statements.

Page 2 of 47

Appendix T-2 Date Issued: 4/2022

ABC School for Students with Disabilities Statement of Support and Revenue, Expenses, Capital Additions and Changes in Fund Balances

For the Fiscal Year Ended June 30, 20XX

Payroll

Protection

Public School

Early Intervention Chapter I Program Funds All Other

Item

Restricted

Program Restricted Restricted (Restricted) *** Restricted

Unrestricted

Support and Revenue

Tuition - Public School Placement

$1,394,421 n/a

n/a

n/a

n/a

n/a

Education - Extraordinary Services

80,072 n/a

n/a

n/a

n/a

n/a

Tuition - Private Placements

n/a

n/a

n/a

n/a

n/a

$116,202

State Aid - Early Intervention Program

n/a

$50,000 n/a

n/a

n/a

n/a

Federal Aid - Chapter I

n/a

n/a

$100,000 n/a

n/a

n/a

Contributions

n/a

n/a

n/a

n/a

$2,000

15,000

Interest

n/a

750 n/a

n/a

n/a

5,000

Fund Raising

n/a

n/a

n/a

n/a

3,000 n/a

Other Miscellaneous Restricted Revenue

n/a

n/a

n/a

400,000 n/a

n/a

Total Support and Revenue

1,474,493

50,750

100,000

400,000

5,000

136,202

Program Expenses

Education - Public School Placement

1,360,411 n/a

n/a

n/a

n/a

n/a

Education - Extraordinary Services

78,119 n/a

n/a

n/a

n/a

n/a

Education - Private Placements

n/a

n/a

n/a

n/a

n/a

113,368

Other Program Expenses

n/a

52,750

99,000 n/a

n/a

n/a

Non-Allowable Costs

n/a

n/a

n/a

- n/a

62,300

Total Program Expenses

1,438,530

52,750

99,000

0

0

175,668

Support Services

Fund Raising

n/a

n/a

n/a

n/a

n/a

2,000

Other

n/a

n/a

n/a

n/a

10,000 n/a

Total Support Expenses

-0-

-0-

-0-

-0-

10,000

2,000

Total Expenses

1,438,530

52,750

99,000

0

10,000

177,668

Excess (Deficiency) of Support and Revenue Over

Expenses Before Capital Additions

35,963

(2,000)

1,000

400,000

(5,000)

(41,466)

Capital Additions

Contributions

n/a

n/a

n/a

n/a

n/a

$10,000

Investment Income

n/a

n/a

n/a

n/a

n/a

1,000

Total Capital Additions

0

0

0

0

0

11,000

Excess (Deficiency) of Support and Revenue Over

Expenses After Capital Additions

35,963

(2,000)

1,000

400,000

(5,000)

(30,466)

Other Changes in Fund Balance

Transfer Between Funds

n/a

$2,750 n/a

n/a

n/a

($2,750)

Transfer to Accounts Payable-Due to DOE

n/a

(750) n/a

n/a

n/a

n/a

Other Adjustments

-0-

-0-

-0-

-0- n/a

-0-

Fund Balance, July 1, 20XX

160,634

-0-

-0-

-0-

10,000

116,018

Fund Balance, June 30, 20XX

$196,597

$0

$1,000

$400,000

$5,000

$82,802

Total

$1,394,421 80,072

116,202 50,000

100,000 17,000 5,750 3,000 400,000

2,166,445

1,360,411 78,119

113,368 151,750

62,300 1,765,947

2,000 10,000 12,000 1,777,947

388,497

$10,000 1,000 11,000

399,497

0 (750)

-0286,652 $685,399

*** Payroll Protection Program funds reflect the amounts borrowed by the APSSD for reporting purposes. Please refer to Note 12 of the Notes to the Audited Financial Statements.

Page 3 of 47

Appendix T-2 Date Issued: 4/2022

ABC School for Students with Disabilities Statement of Expenditures By Line Item For the Fiscal Year Ended June 30, 20XX

Current Expenses Special Education - Instruction - Cognitive Mild (Please itemize by position and indicate number of staff in each position)

Salaries of Teachers Teachers of Students with Disabilities (1) Teacher of Handicapped (1)

Other Salaries for Instruction Instructional Aide

Unused Vacation Payment to Terminated / Retired Staff Group Insurance Social Security Contributions Pension Contributions Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursement Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff Purchased Professional - Educational Services Purchased Technical Services Other Purchased Services Travel - All Other Travel for Regular Business General Supplies Textbooks Equipment Other Objects Total Cognitive - Mild Special Education - Instruction - Cognitive Moderate (Please itemize by position and indicate number of staff in each position)

Salaries of Teachers Teachers of Students with Disabilities (1)

Other Salaries for Instruction Instructional Aides (1)

Unused Vacation Payment to Terminated / Retired Staff Group Insurance Social Security Contributions Pension Contributions Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursement Other Employee Benefits

Account Number

11-201-100-101 11-201-100-101 11-201-100-101 11-201-100-106 11-201-100-106 11-201-100-199 11-201-100-210 11-201-100-220 11-201-100-249 11-201-100-250 11-201-100-260 11-201-100-270 11-201-100-280 11-201-100-290 11-201-100-299 11-201-100-320 11-201-100-340 11-201-100-500 11-201-100-580 11-201-100-581 11-201-100-610 11-201-100-640 11-201-100-730 11-201-100-800 11-201-100-XXX

Account Number 11-202-100-101 11-202-100-101 11-202-100-106 11-202-100-106 11-202-100-199 11-202-100-210 11-202-100-220 11-202-100-249 11-202-100-250 11-202-100-260 11-202-100-270 11-202-100-280 11-202-100-290

Total

n/a 49,000 45,000

n/a 38,672 1,000 800 500 1,000 250 250 1,000 0 200 0 200 250 3,000 500 750 275 300 100 1,253

$144,300

Total n/a

17,000 n/a

15,000 850

1,100 1,000 1,000

0 300 500

0 350

Page 4 of 47

ABC School for Students with Disabilities Statement of Expenditures By Line Item For the Fiscal Year Ended June 30, 20XX

Unused Sick Payment to Terminated / Retired Staff Purchased Professional - Educational Services Purchased Technical Services Other Purchased Services Travel - All Other Travel for Regular Business General Supplies Textbooks Equipment Other Objects Total Cognitive Moderate Special Education - Instruction - Total Learning and/or Language Disabilities - Mild/Moderate (Please itemize by position and indicate number of staff in each position) Salaries of Teachers

Teachers of Students with Disabilities (1) Other Salaries for Instruction

Instructional Aides (1) Unused Vacation Payment to Terminated / Retired Staff Group Insurance Social Security Contributions Pension Contributions Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursement Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff Purchased Professional - Educational Services Purchased Technical Services Other Purchased Services Travel - All Other Travel for Regular Business General Supplies Textbooks Equipment Other Objects Total Learning and/or Language Disabilities - Mild/Moderate

11-202-100-299 11-202-100-320 11-202-100-340 11-202-100-500 11-202-100-580 11-202-100-581 11-202-100-610 11-202-100-640 11-202-100-730 11-202-100-800 11-202-100-XXX

Account Number 11-204-100-101 11-204-100-101 11-204-100-106 11-204-100-106 11-204-100-199 11-204-100-210 11-204-100-220 11-204-100-249 11-204-100-250 11-204-100-260 11-204-100-270 11-204-100-280 11-204-100-290 11-204-100-299 11-204-100-320 11-204-100-340 11-204-100-500 11-204-100-580 11-204-100-581 11-204-100-610 11-204-100-640 11-204-100-730 11-204-100-800 11-204-100-XXX

Appendix T-2 Date Issued: 4/2022

0 750 500 1,000 250 1,000 1,200 1,000 750 1,100 $44,650

Total n/a

20,000 n/a

16,000 0 0

500 1,000

0 300 500

0 550

0 1,000

850 1,000

250 700 681 650 358 741 $45,080

Page 5 of 47

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