BALANCE SHEET

Oct 06, 2005 001 Penn Manor School District STATEMENT OF ASSETS, LIABILITIES AND FUND BALANCES September 30, 2005 GENERAL FUND CASH 2,248,915.00 10 0101 001 000 00 00 000 00 CASH PSDLAF .00 10 0101 002 000 00 00 000 00 CASH TAXES .00 10 0101 003 000 00 00 000 00 CASH PAYROLL 2,216.55- 10 0101 004 000 00 00 000 00 CASH TAX REBATE .00 10 0101 005 000 00 00 000 00 CASH FULTON TRUST AGENCY ACCT .00 10 0101 006 000 00 00 000 00 CASH SPECIAL REVENUE .00 10 0101 007 000 00 00 000 00 PETTY CASH, DISTRICT OFFICE 350.00 10 0103 000 000 00 00 000 00 PETTY CASH, CENTRAL MANOR 30.00 10 0103 000 000 00 21 000 00 PETTY CASH, CONESTOGA 30.00 10 0103 000 000 00 22 000 00 PETTY CASH, ESHLEMAN 30.00 10 0103 000 000 00 23 000 00 PETTY CASH, HAMBRIGHT 30.00 10 0103 000 000 00 24 000 00 PETTY CASH, LETORT 30.00 10 0103 000 000 00 25 000 00 PETTY CASH, MARTIC 30.00 10 0103 000 000 00 26 000 00 PETTY CASH, PEQUEA 30.00 10 0103 000 000 00 27 000 00 PETTY CASH, MARTICVILLE 50.00 10 0103 000 000 00 51 000 00 PETTY CASH, MANOR MIDDLE 50.00 10 0103 000 000 00 52 000 00 PETTY CASH, HIGH SCHOOL 400.00 10 0103 000 000 00 81 000 00 PLGIT SECTION 125 ACCOUNT 7,818.32 10 0107 000 000 00 00 000 00 PLGIT HEALTHCARE ACCOUNT .00 10 0108 000 000 00 00 000 00 INVESTMENTS, PP&L ESCROW .00 10 0111 001 000 00 00 000 00 INVESTMENTS PLGIT 46.96 10 0111 002 000 00 00 000 00 INVESTMENTS PSDLAF .00 10 0111 003 000 00 00 000 00 INVESTMENTS US TREASURY NOTES 18,666,000.00 10 0111 004 000 00 00 000 00 INVESTMENTS MMF 10,008,815.97 10 0111 005 000 00 00 000 00 UNAMORTIZED PREMIUM ON INV. .00 10 0112 000 000 00 00 000 00 UNAMORTIZED DISCOUNT ON INV. 173,295.12- 10 0113 000 000 00 00 000 00 INT RECEIVABLE ON INVESTMENTS .00 10 0114 000 000 00 00 000 00 ACCRUED INTEREST ON INV PURCH 32,273.17 10 0115 000 000 00 00 000 00 TOTAL CASH & INVESTMENTS 30,789,417.75 TAXES RECEIVABLE 789,346.84 10 0121 000 000 00 00 000 00 ALLOWANCE FOR UNCOLLECTABLES 319,131.20- 10 0122 000 000 00 00 000 00 INTERFUND LOANS RECEIVABLE .00 10 0131 000 000 00 00 000 00 INTERFUND RECEIVABLES 90.00 10 0132 000 000 00 00 000 00 DUE FROM OTHER FUNDS, ELEM .00 10 0132 110 000 00 00 000 00 DUE FROM CAFE, CAFE SUBS 920.13 10 0132 110 000 00 00 000 01 DUE FROM CAFE, ADMIN 5,449.25 10 0132 110 000 00 00 000 02 DUE FROM CAFE, CENTRAL MANOR 8,326.85 10 0132 110 000 00 21 000 00 DUE FROM CAFE, CONESTOGA 5,997.71 10 0132 110 000 00 22 000 00 DUE FROM CAFE, ESHLEMAN 5,663.80 10 0132 110 000 00 23 000 00 DUE FROM CAFE, HAMBRIGHT 7,066.12 10 0132 110 000 00 24 000 00 DUE FROM CAFE, LETORT 6,308.17 10 0132 110 000 00 25 000 00 DUE FROM CAFE, MARTIC 5,408.29 10 0132 110 000 00 26 000 00 DUE FROM CAFE, PEQUEA 5,562.74 10 0132 110 000 00 27 000 00 DUE FROM CAFE, MARTICVILLE 8,755.72 10 0132 110 000 00 51 000 00 DUE FROM CAFE, MANOR MIDDLE 10,117.12 10 0132 110 000 00 52 000 00 DUE FROM CAFE, HIGH SCHOOL 37,319.12 10 0132 110 000 00 81 000 00

Oct 06, 2005 001 Penn Manor School District STATEMENT OF ASSETS, LIABILITIES AND FUND BALANCES September 30, 2005 GENERAL FUND DUE FROM OTHER FUNDS, SEC .00 10 0132 210 000 00 00 000 00 DUE FROM CAFE, Health 593.71 10 0132 211 000 00 00 000 00 DUE FROM CAFE, Health 157.50- 10 0132 211 000 00 20 000 00 DUE FROM CAFE, Health 163.35- 10 0132 211 000 00 50 000 00 DUE FROM CAFE, Health 72.60- 10 0132 211 000 00 80 000 00 DUE FROM CAFE, Dental 634.02 10 0132 212 000 00 00 000 00 DUE FROM CAFE, Life 51.33 10 0132 213 000 00 00 000 00 DUE FROM CAFE - Income Prot 41.41 10 0132 214 000 00 00 000 00 DUE FROM OTHER FUNDS, S.S.TAX 481.52 10 0132 220 000 00 00 000 00 DUE FROM CAFE, S.S. TAX 3,361.73 10 0132 220 000 00 20 000 00 DUE FROM CAFE, S.S. TAX 1,431.28 10 0132 220 000 00 50 000 00 DUE FROM CAFE, S.S. TAX 2,849.36 10 0132 220 000 00 80 000 00 DUE FROM CAFE, Retirement 255.57 10 0132 230 000 00 00 000 00 DUE FROM CAFE, Retirement 1,974.06 10 0132 230 000 00 20 000 00 DUE FROM CAFE, Retirement 835.93 10 0132 230 000 00 50 000 00 DUE FROM CAFE, Retirement 1,682.92 10 0132 230 000 00 80 000 00 Due from Cafe, Unemployment .00 10 0132 250 000 00 00 000 00 DUE FROM CAFE, Workers Comp 1,600.00 10 0132 260 000 00 00 000 00 DUE FROM OTHER FUNDS, CAFE EXT 399.00 10 0132 460 000 00 00 000 00 DUE FROM OTHER GOVERNMENTS .00 10 0141 000 000 00 00 000 00 STATE SUBSIDIES RECEIVABLE 4,677.43- 10 0142 000 000 00 00 000 00 FEDERAL SUBSIDIES RECEIVABLE 2,075.00 10 0143 000 000 00 00 000 00 OTHER INTERGOVERNMENTAL REV RE 10,983.33 10 0149 000 000 00 00 000 00 OTHER ACCOUNTS RECEIVABLE 4,306.72 10 0153 000 000 00 00 000 00 CREDITS RECEIVABLE .00 10 0153 000 000 00 00 000 01 TOTAL RECEIVABLES 605,686.67 PREPAID EXPENSE 8,227.89- 10 0181 000 000 00 00 000 00 TOTAL ASSETS 31,386,876.53 INTERFUND PAYABLE 1,397,454.99 10 0401 000 000 00 00 000 00 INTERFUND LOANS PAYABLE .00 10 0402 000 000 00 00 000 00 ACCOUNTS PAYABLE .00 10 0420 000 000 00 00 000 00 ACCOUNTS PAYABLE, 95/96 .00 10 0420 000 000 00 00 000 01 ACCOUNTS PAYABLE ENCUMBRANCE 50,904.54 10 0421 000 000 00 00 000 00 ACCOUNTS PAYABLE, WOODS SCHOOL .00 10 0421 000 000 00 00 000 01 ACCOUNTS PAYABLE, 01/02 .00 10 0421 000 000 00 00 000 02 ACCOUNTS PAYABLE, 02/03 .00 10 0421 000 000 00 00 000 03 ACCOUNTS PAYABLE, 03/04 .00 10 0421 000 000 00 00 000 04 ACCOUNTS PAYABLE, 04/05 .00 10 0421 000 000 00 00 000 05 ACCOUNTS PAYABLE, 00/01 .00 10 0421 000 000 00 00 000 06 CONTRACT PAYABLE 48,000.00 10 0429 000 000 00 00 000 00 TAX DEPOSITS FOR REFUND 11,085.13 10 0429 000 000 00 00 000 01 REVENUE ANTICIPATION NOTES PAY .00 10 0451 000 000 00 00 000 00 ACCRUED SALARIES & BENEFITS .00 10 0460 000 000 00 00 000 00 PAYROLL PAYABLE .00 10 0461 000 000 00 00 000 00 F I T PAYABLE .00 10 0470 001 000 00 00 000 00

Oct 06, 2005 001 Penn Manor School District STATEMENT OF ASSETS, LIABILITIES AND FUND BALANCES September 30, 2005 GENERAL FUND F I C A PAYABLE 1.73 10 0470 002 000 00 00 000 00 STATE INCOME TAX PAYABLE .00 10 0470 003 000 00 00 000 00 LOCAL WAGE TAX PAYABLE .00 10 0470 004 000 00 00 000 00 RETIREMENT DEDUCTIONS PAYABLE .00 10 0470 005 000 00 00 000 00 RETROACTIVE RETIREMENT DED PAY .00 10 0470 006 000 00 00 000 00 CREDIT UNION DEDUCTIONS PAYABL .00 10 0470 007 000 00 00 000 00 TSA DEDUCTIONS PAYABLE .00 10 0470 008 000 00 00 000 00 SAVINGS BONDS DEDUCTIONS PAYAB .00 10 0470 009 000 00 00 000 00 UNITED FUND PLEDGES PAYABLE .00 10 0470 010 000 00 00 000 00 PSEA PAYABLES .00 10 0470 011 000 00 00 000 00 HOSPITALIZATION DEDUCTIONS PAY .00 10 0470 012 000 00 00 000 00 OCCUPATIONAL PRIVILEGE TAX PAY .00 10 0470 013 000 00 00 000 00 PA UNEMPLOYMENT TAX .00 10 0470 014 000 00 00 000 00 PMEA DEDUCTIONS PAYABLE .00 10 0470 015 000 00 00 000 00 WAGE ATTACHMENTS PAYABLE .00 10 0470 016 000 00 00 000 00 PM EDUC FOUNDATION PAYABLE .00 10 0470 017 000 00 00 000 00 SECTION 125 INS PRETAX PAYABLE .00 10 0470 018 000 00 00 000 00 SECTION 125 INS POSTTAX PAYABL .00 10 0470 019 000 00 00 000 00 AFLAC DEPENDENT CARE PRETAX .01- 10 0470 020 000 00 00 000 00 EMPLOYER RETIREMENT PAYABLE 298,119.04 10 0470 021 000 00 00 000 00 TAP PAYABLE .00 10 0470 022 000 00 00 000 00 PHEAA PAYABLE .00 10 0470 023 000 00 00 000 00 AFLAC MEDICAL REIMBURSEMENT .00 10 0470 024 000 00 00 000 00 DEFERRED REVENUE 554,379.64 10 0480 000 000 00 00 000 00 DEPOSITS PAYABLE .00 10 0491 000 000 00 00 000 00 PREPAYMENTS, PERSONS OR FIRMS .01 10 0493 000 000 00 00 000 00 PREPAYMENTS, LETORT .00 10 0493 000 000 00 00 000 05 PREPAYMENTS, HIGH SCHOOL VOD .00 10 0493 000 000 00 00 000 06 PREPAYMENTS, SECTION 125 PLAN 2,374.42 10 0493 000 000 00 00 000 07 REVENUE RECEIVED IN ADVANCE .00 10 0494 000 000 00 00 000 00 OTHER CURRENT LIABILITIES .00 10 0499 000 000 00 00 000 00 IMPROVEMENTS & EQUIPMENT NOTES .00 10 0510 000 000 00 00 000 00 ENCUMBRANCE CONTROL 21,778,390.29 10 0753 000 000 00 00 000 00 TOTAL LIABILITIES 24,140,709.78 REVENUES CONTROL 28,339,166.56 10 0302 000 000 00 00 000 00 EXPENDITURES CONTROL 7,808,103.84- 10 0602 000 000 00 00 000 00 RESERVE FOR ENCUMBRANCE CONTRL 21,778,390.29- 10 0603 000 000 00 00 000 00 SPECIFIC FUND BALANCE RESERVES .00 10 0760 000 000 00 00 000 00 UNRESERVED FUND BAL, DESIGNATD 4,503,824.00 10 0771 000 000 00 00 000 00 UNRESERVED FUND BAL, UNDESIGNA 3,989,670.32 10 0772 000 000 00 00 000 00 TOTAL EQUITY 7,246,166.75 TOTAL LIABILITIES & EQUITY 31,386,876.53 End of Report - 11.00.49