EXHIBIT A-2
MIDDLETOWN TOWNSHIP BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2002
PROGRAM REVENUES
CHARGES OPERATING CAPITAL BUSINESS-
FOR GRANTS & GRANTS & GOVERNMENTAL TYPE
FUNCTIONS/PROGRAMS EXPENSES SERVICES CONTRIBUTIONS CONTRIBUTIONS ACTIVITIES ACTIVITIES TOTAL
Governmental Activities:
    Instruction:
        Regular $39,944,679 1,921,082 (38,023,597) (38,023,597)
        Special Education 8,592,903 (8,592,903) (8,592,903)
        Other Special Instruction 891,688 (891,688) (891,688)
        Other Instruction 1,394,955 (1,394,955) (1,394,955)
    Support Services & Undistributed Costs:
        Tuition 4,330,405 (4,330,405) (4,330,405)
        Attendance & Social Work Services 35,774 (35,774) (35,774)
        Health Services 1,270,930 (1,270,930) (1,270,930)
        Student & Instruction Related Services 7,281,060 1,654,130 (5,626,930) (5,626,930)
        Educational Media Services/School Library 406,213 (406,213) (406,213)
        Instructional Staff Training 149,069 (149,069) (149,069)
        School Administrative Services 2,148,577 (2,148,577) (2,148,577)
        Other Administrative Services 4,455,680 (4,455,680) (4,455,680)
        Plant Operations & Maintenance 9,447,790 (9,447,790) (9,447,790)
        Pupil Transportation 7,674,433 (7,674,433) (7,674,433)
        Business and Other Support Services 1,670,100 (1,670,100) (1,670,100)
        Unallocated Benefits 15,675,270 (15,675,270) (15,675,270)
     Transfer to Charter Schools 31,160 (31,160) (31,160)
     Interest on Long-Term Debt 3,616,495 1,725,955 (1,890,540) (1,890,540)
     Reduction of Capital Leases (3,321,005) 3,321,005 3,321,005
     Reduction of Arbitrage Liability 1,038,958 (1,038,958) (1,038,958)
     Unallocated Depreciation 1,434,028 (1,434,028) (1,434,028)
             
    Total Governmental Activities 108,169,162   5,301,167   (102,867,995)   (102,867,995)
Business-Type Activities:
    Food Service 1,735,205 1,567,691 264,243 96,729 96,729
             
    Total Business-Type Activities 1,735,205 1,567,691 264,243     96,729 96,729
Total Primary Government $109,904,367 1,567,691 5,565,410   (102,867,995) 96,729 (102,771,266)
                 General Revenues:
Taxes:
   Property Taxes, Levied for General Purposes, Net $83,026,617 83,026,617
   Taxes Levied for Debt Service 2,138,634 2,138,634
Federal & State Aid Not Restricted 23,426,558 23,426,558
Tuition Received 91,460 91,460
Investment Earnings 5,012 5,012
Miscellaneous Income 2,243,918 2,243,918
Reduction of Compensated Absences 601,975 601,975
Increase in Capital Reserve 200,000 200,000
Increase in IBNR 342,573   342,573
Total General Revenues, Special Items,
    Extraordinary Items & Transfers 112,071,735 5,012 112,076,747
    Change In Net Assets 9,203,740 101,741 9,305,481
Net Assets - Beginning 8,136,299 88,217 8,224,516
     
Net Assets - Ending $17,340,039 189,958 17,529,997