2015 16PreliminaryBudget

LEA Name:
Pottsgrove SD
Class: 3
AUN Number:
County:
123466303
PDE-2028 - PRELIMINARY GENERAL FUND BUDGET

Fiscal Year 07/01/2015 - 06/30/2016
General Fund Budget Approval

Date of Adoption of the General Fund Budget:
President of the Board - Original Signature Required
Date
Secretary of the Board - Original Signature Required
Date
Chief School Administrator - Original Signature Required
Date
Ronald Linke
(610) 327-2277
Contact Person
Telephone
rlinke@pgsd.org
E-mail Address
Return to:
1/13/2015 3:20:45 PM
Pennsylvania Department of Education

Bureau of Budget and Fiscal Management
Division of Subsidy Data and Administration
333 Market Street
Harrisburg, PA 17126-0333
1024
Extension
Montgomery
2015-2016 Preliminary General Fund Budget (PDE-2028)

AUN:
123466303 Pottsgrove SD
Printed 1/13/2015 3:20:51 PM v1.0
ITEM
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: BUDGET SUMMARY

Page A-1
AMOUNTS
Estimated Beginning Unreserved Fund Balance Available for

Appropriation and Reserves Scheduled For Liquidation During
The Fiscal Year
Estimated Beginning Fund Balance - Committed
6,640,000
2
3
Estimated Beginning Fund Balance - Assigned

Estimated Beginning Fund Balance - Unassigned
4,557,181
Total Estimated Beginning Unreserved Fund Balance Available

for Appropriation and Reserves Scheduled For Liquidation
During The Fiscal Year
11,197,181
Estimated Revenues And Other Financing Sources

6000
Revenue from Local Sources
46,607,004
7000
Revenue from State Sources
16,278,964
8000
Revenue from Federal Sources
9000
Other Financing Sources
937,608
Total Estimated Revenues And Other Financing Sources
63,823,576
Total Estimated Fund Balance, Revenues, and Other Financing

Sources Available for Appropriation
75,020,757

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FUNCTION
DESCRIPTION
REVENUE FROM LOCAL SOURCES

6111
Current Real Estate Taxes
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL

Page B-1
Amounts
40,438,990
6112
Interim Real Estate Taxes
6113
Public Utility Realty Tax
6114
Payments in Lieu of Current Taxes - State / Local Reimbursement
6115
Payments in Lieu of Current Taxes - Federal Reimbursement
6120
Per Capita Taxes, Section 679
6130
Taxpayer Relief Taxes - Proportional Assessments
6140
Current Act 511 Taxes - Flat Rate Assessments
6150
Current Act 511 Taxes - Proportional Assessments
6160
Non-Real Estate Taxes - First Class Districts Only
6400
Delinquencies on Taxes Levied / Assessed by LEA
6500
Earnings on Investments
6700
Revenues from District Activities
6800
Revenue from Intermediary Sources / Pass-Through Funds
6910
Rentals
37,500
6920
Contributions/Donations/Grants From Private Sources
55,000
6940
Tuition from Patrons
6960
Services Provided Other Local Governmental Units / LEAs
6970
Services Provided Other Funds
6980
Revenue From Community Service Activities
6990
Refunds and Other Miscellaneous Revenue

REVENUE FROM LOCAL SOURCES
100,000
52,000
0
0
54,000
0
80,000
3,600,000
0
1,225,000
100,000
40,000
624,514
10,000
120,000
0
0
70,000
46,607,004

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FUNCTION
DESCRIPTION
REVENUE FROM STATE SOURCES

7110
Basic Education Funding (Gross)

Page B-2
Amounts
7,683,694
7160
Tuition for Orphans and Children Placed in Private Homes
7170
School Improvement Grants
7180
Staff and Program Development
7220
Vocational Education
7240
Driver Education - Student
7250
Migratory Children
7260
Workforce Investment Act
7271
Special Education Funding for School Aged Pupils
7272
Early Intervention
7280
Adult Literacy
7292
Pre-K Counts
7299
Other Program Subsidies Not Listed in 7200 Series
7310
Transportation (Regular and Additional)
950,000
7320
Rental and Sinking Fund Payments / Building Reimbursement Subsidy
859,265
7330
Health Services (Medical, Dental, Nurse, Act 25)
7340
State Property Tax Reduction Allocation
7350
Sewage Treatment Operations / Environmental Subsidies
7360
Safe Schools
7400
Vocational Training of the Unemployed
7501
PA Accountability Grants
7505
Ready to Learn Block Grant
7509
Supplemental Equipment Grants
7598
Revenue for the Support of Public Schools
7599
Other State Revenue Not Listed in the 7500 Series
140,000
7810
7820
State Share of Social Security and Medicare Taxes

State Share of Retirement Contributions
1,020,000
3,460,000
7900
Revenue for Technology

REVENUE FROM STATE SOURCES
75,000
0
1,700,000
65,000
0
326,005
0
0
0
16,278,964

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FUNCTION
DESCRIPTION
REVENUE FROM FEDERAL SOURCES

8110
Payments for Federally Impacted Areas - P.L. 81-874

Page B-3
Amounts
0
8190
Other Unrestricted Grants-in-Aid Direct from Federal Government
8200
Unrestricted Grants-in-Aid from Federal Gov't Through Commonwealth
8310
Payments for Federally Impacted Areas - P.L. 81-815
8320
Energy Conservation Grants - TA and ECM
8390
Other Restricted Grants-in-Aid Directly from Federal Government
8511
Grants for IDEA and NCLB Programs not Specified in 8510 series
8512
IDEA, Part B
8513
IDEA, Section 619
8514
NCLB, Title I - Improving the Acad. Achvmnt. of the Disadvantaged
386,815
8515
NCLB, Title II - Prep., Train. & Recruit. High Qual. Teachers & Principals
200,793
8516
NCLB, Title III - Language Instr. for LEP and Immgrant Students
8517
NCLB, Title IV - 21st Century Schools
8518
NCLB, Title V Promoting Informed Parental Choice And Innovative Programs
8519
NCLB, Title VI - Flexibility and Accountability
8521
Vocational Education - Operating Expenditures
8540
Nutrition Education and Training
8560
Federal Block Grants
8580
Child Care and Development Block Grants
8610
Homeless Assistance Act
8620
Adult Basic Education
8640
Headstart
8660
Workforce Investment Act
8690
Other Restricted Federal Grants-in-Aid Through the Commonwealth
8731
ARRA - Build America Bonds
8732
8733
ARRA-Qualified School Construction Bonds (QSCB)

ARRA-Qualified Zone Academy Bonds (QZAB)
0
0
8810
School-Based Access Medicaid Reimbursement Program (SBAP) (ACCESS)
8820
8830
Medical Assistance Reimbursement For Administrative Claiming (Quarterly)

Medical Assistance Reimbursements (ACCESS) - Early Intervention
REVENUE FROM FEDERAL SOURCES
350,000
0
0
937,608

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FUNCTION
DESCRIPTION
OTHER FINANCING SOURCES

9100
Sale of Bonds

Page B-4
Amounts
0
9200
Proceeds From Extended Term Financing
9320
Special Revenue Fund Transfers
9330
Capital Projects Fund Transfers
9340
Debt Service Fund Transfers
9350
Enterprise Fund Transfers
9360
Internal Service Fund Transfers
9370
Trust and Agency Fund Transfers
9380
Activity Fund Transfers
9390
Permanent Fund Transfers
9400
Sale or Compensation for Loss of Fixed Assets
9500
Capital Contributions
9710
Transfers from Component Units
9720
Transfers from Primary Governments
9800
Intrafund Transfers In
9900
Other Financing Sources Not Listed in the 9000 Series
OTHER FINANCING SOURCES

TOTAL ESTIMATED REVENUES AND OTHER SOURCES
0
63,823,576
Real Estate Tax Rate (RETR) Report for 2015-2016

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Printed 1/13/2015 3:21:01 PM v1.0
Act 1 Index (current): 2.4%
Calculation Method:
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code

Page C-1
Revenue
Number of Decimals For Tax Rate Calculation:
Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions
$40,439,023
$0
Total Approx. Tax Revenue:

Approx. Tax Levy for Tax Rate Calculation:
$40,439,023
$42,300,233
Montgomery
I.
2014-15 Data
a. Assessed Value
$1,078,300,000
b. Real Estate Mills
37.5095
2015-16 Data
c. 2013 STEB Market Value
d. Assessed Value
II.
2015-16 Calculations
g. Percent of Total Market Value
h. Rebalanced 2014-15 Tax Levy
(f Total * g)
i. Base Mills Subject to Index
(h / a * 1000) if no reassessment
(h / (d-e) * 1000) if reassessment
Calculation of Tax Rates and Levies Generated
j. Weighted Avg. Collection Percentage
k. Tax Levy Needed
$1,078,300,000
$1,483,298,229
$1,483,298,229
$1,078,300,000
$1,078,300,000
$0
$0
e. Assessed Value of New Constr/ Renov

2014-15 Calculations
f. 2014-15 Tax Levy
(a * b)
Total
$40,446,494
$40,446,494
100.00000%
100.00000%
$40,446,494
$40,446,494
37.5095
95.60000%
95.60000%
$42,300,233
$42,300,233
(Approx. Tax Levy * g)

III.
l. 2015-16 Real Estate Tax Rate
39.2286
(k / d * 1000)
m. Tax Levy Generated by Mills
$42,300,199
$42,300,199
(l / 1000 * d)
n. Tax Levy minus Tax Relief for Homestead Exclusions
(m - Amount of Tax Relief for Homestead Exclusions)
o. Net Tax Revenue Generated By Mills
(n * Est. Pct. Collection)
$42,300,199
$40,438,990

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Printed 1/13/2015 3:21:02 PM v1.0
Calculation Method:
Revenue


Page C-2
$40,439,023
+

$0
$40,439,023
$42,300,233
Montgomery
Index Maximums
p. Maximum Mills Based On Index
(i * (1 + Index))
q. Mills In Excess of Index
Total
38.4097
0.8189
0.8189
$41,417,180
$41,417,180
if (l > p), (l - p)
r. Maximum Tax Levy Based On Index
IV.
(p / 1000) * d)
s. Millage Rate within Index?
No
(If l > p Then No)

t. Tax Levy In Excess of Index
if (m > r), (m - r)
$883,019
$883,019
u. Tax Revenue In Excess of Index
$844,166
$844,166
(t * Est. Pct. Collection)
Information Related to Property Tax Relief

Assessed Value Exclusion per Homestead
Number of Homestead/Farmstead Properties
V.
Median Assessed Value of Homestead Properties
$0
0
0
$0

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Printed 1/13/2015 3:21:03 PM v1.0
Calculation Method:
Revenue


Page C-3
$40,439,023
+

$0
$40,439,023
$42,300,233
Total
Montgomery
State Property Tax Reduction Allocation used for: Homestead Exclusions
Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions
Amount of Tax Relief from State/Local Sources
$0
$0
Lowering RE Tax Rate
$0
$0
$0
$0

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Printed 1/13/2015 3:21:05 PM v1.0
LOCAL EDUCATION AGENCY TAX DATA (TAXD)

REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511)
Page D-1
CODE
6111
County Name
Montgomery
Taxable Assessed Value

1,078,300,000
Totals:
Real Estate Mills

39.2286
Amount of Tax Relief for

Homestead Exclusions
Tax Levy Generated by Mills
Tax Levy Minus Homestead

Exclusions
42,300,199
95.60000%
0.00000%
0.00000%
0.00000%
1,078,300,000
42,300,199
42,300,199
95.60000%
Rate
6120
6140
Current Act 511 Taxes - Flat Rate Assessments
6141
Per Capita Taxes, Act 511
Net Tax Revenue

Generated By Mills
Percent Collected
40,438,990
Estimated Revenue
5.00
54,000
Rate
Add'l Rate (if appl.)
Tax Levy
$5.00
$0.00
54,000
Estimated Revenue
54,000
6142
Occupation Taxes - Flat Rate
$0.00
$0.00
6143
Local Services / Occupational Privilege Taxes
$5.00
$0.00
26,000
26,000
6144
6145
Trailer Taxes
Business Privilege Taxes - Flat Rate
$0.00
$0.00
$0.00
$0.00
0
0
0
0
6146
Mechanical Device Taxes - Flat Rate
$0.00
$0.00
6149
Other Flat Rate Assessments

Total Current Act 511 Taxes - Flat Rate Assessments
$0.00
$0.00
0
80,000
80,000
6150
Current Act 511 Taxes - Proportional Assessments
6151
Earned Income Taxes, Act 511
Tax Levy
Rate
Add'l Rate (if appl.)
0.50%
0.00%
2,820,000
Estimated Revenue
2,820,000
6152
Occupation Taxes - Proportional Rate
6153
Real Estate Transfer Taxes
0.50%
0.00%
315,000
315,000
6154
Amusement Taxes
0.00%
0.00%
6155
Business Privilege Taxes - Proportional Rate
6156
Mechanical Device Taxes - Percentage
0.00%
0.00%
6157
Mercantile Taxes
1.5
465,000
465,000
6159
Other Proportional Assessments

Total Current Act 511 Taxes - Proportional Assessments
3,600,000
3,600,000
Total Act 511, Current Taxes
3,680,000
Act 511 Tax Limit
--->
1,483,298,229
Market Value
12
Mills
17,799,579
(511 Limit)
Comparison of Tax Rate Changes to Index (CTRI)

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2014-2015 vs. 2015-2016

Page E-1
Tax Rate Charged in:
Tax
Function
6111
Description
2015-2016
Less than
or equal to
Index
Additional Tax Rate

Charged in:
Index

Montgomery County
6120
2014-2015
(Rebalanced)
Percent
Change in
Rate
37.5095
39.2286
$5.00
$5.00
$5.00
4.58%
No
2.4%
0.00%
Yes
2.4%
$5.00
0.00%
Yes
2.4%
$5.00
$5.00
0.00%
Yes
2.4%
0.500%
0.500%
0.00%
Yes
2.4%
0.500%
0.500%
0.00%
Yes
2.4%
1.500
1.5000
0.00%
Yes
2.4%
Act 1 EIT/PIT
6131
6132
Personal Income Taxes, Act 1
Act 511 Flat Rate Taxes

6141
Per Capita Taxes, Act 511
6142
Occupation Taxes - Flat Rate
6143
Local Services / Occupational Privilege Tax
6144
Trailer Taxes
6145
Business Privilege Taxes - Flat Rate
6146
Mechanical Device Taxes - Flat Rate
6149
Other Flat Rate Assessments
Act 511 Proportional Rate Taxes

6151
6152
Occupation Taxes - Proportional Rate
6153
Real Estate Transfer Taxes
6154
Amusement Taxes
6155
Business Privilege Taxes - Proportional Rate
6156
Mechanical Device Taxes - Percentage
6157
Mercantile Taxes
6159
Other Proportional Assessments
2014-2015
(Rebalanced)
2015-2016
Percent
Change in
Rate
Less than
or equal to
Index

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ESTIMATED EXPENDITURES AND OTHER FINANCING USES: BUDGET SUMMARY

Page F-1
ITEM
AMOUNTS
1000
Instruction
24,979,100
10,190,883
2,022,030
200,657
0
0
0
0
37,392,670
2000
1100
Regular Programs - Elementary/Secondary
1200
Special Programs - Elementary/Secondary
1300
1400
Other Instructional Programs - Elementary/Secondary
1500
Nonpublic School Programs
1600
Adult Education Programs
1700
Higher Education Programs
1800
Pre-Kindergarten
Total 1000 Instruction
Support Services
2,024,649
2,459,433
3,604,428
715,213
829,071
5,275,011
2,790,800
2,732,186
34,000
20,464,791
3000
2100
Support Services - Pupil Personnel
2200
Support Services - Instructional Staff
2300
Support Services - Administration
2400
Support Services - Pupil Health
2500
Support Services - Business
2600
Operation & Maintenance of Plant Services
2700
Student Transportation Services
2800
Support Services - Central
2900
Other Support Services
Total 2000 Support Services
Operation of Non-instructional Services
4000
3100
Food Services
3200
Student Activities
3300
Community Services
3400
Scholarships and Awards
Total 3000 Operation of Non-instructional Services
Facilities Acquisition, Construction and Improvement Services
4000
Facilities Acquisition, Construction and Improvement Services
Total 4000 Facilities Acquisition, Construction and Improvement
5000
0
1,074,938
17,000
0
1,091,938
0
0
Total Estimated Expenditures

Other Expenditures and Financing Uses
5100
Debt Service
5200
Interfund Transfers - Out
5300
Transfers Involving Component Units
5500
Special and Extraordinary Items
5900
Budgetary Reserve
Total Other Financing Uses
Total Estimated Expenditures and Other Financing Uses
Appropriation of Prior Year Fund Balance
Total Appropriations
Ending Committed, Assigned and Unassigned Fund Balance
58,949,399
5,624,210
0
0
0
625,000
6,249,210
65,198,609
0
65,198,609
9,822,148

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Function-Object
1000
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL

Page G-1
Description
Amounts
INSTRUCTION
1100 Regular Programs - Elementary/Secondary
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Regular Programs - Elementary/Secondary
1200
Special Programs - Elementary/Secondary
100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Special Programs - Elementary/Secondary
1300
4,078,508
2,758,334
1,381,626
17,990
1,830,985
109,640
11,575
2,225
10,190,883
100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Vocational Education
1400
14,453,617
8,245,453
117,840
12,477
1,407,470
669,114
64,849
8,280
24,979,100
0
0
0
0
2,022,030
0
0
0
2,022,030
Other Instructional Programs - Elementary/Secondary

100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Other Instructional Programs - Elementary/Secondary
110,000
36,907
30,000
0
23,750
0
0
0
200,657

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Function-Object
1500
Description
0
0
0
0
0
0
0
0
0
Higher Education Programs

500
600
Supplies
Total Higher Education Programs
1800
0
0
0
0
0
0
0
0
0
Adult Education Programs

100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Adult Education Programs
1700
Amounts
Nonpublic School Programs

100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Nonpublic School Programs
1600

Page G-2
0
0
0
Pre-Kindergarten
100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Pre-Kindergarten
Total Instruction
0
0
0
0
0
0
0
0
0
37,392,670

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Function-Object
2000

Page G-3
Description
Amounts
SUPPORT SERVICES
2100 Support Services - Pupil Personnel
100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Support Services - Pupil Personnel
2200
Support Services - Instructional Staff
100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Support Services - Instructional Staff
2300
1,235,165
754,525
337,323
830
35,500
93,970
0
2,120
2,459,433
Support Services - Administration

100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Support Services - Administration
2400
1,175,582
679,967
105,550
0
2,000
60,690
0
860
2,024,649
2,019,983
1,092,085
309,950
4,310
85,000
50,100
7,000
36,000
3,604,428
Support Services - Pupil Health

100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Support Services - Pupil Health
424,272
239,796
11,825
0
0
19,045
20,275
0
715,213

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Function-Object
2500
Description
1,957,458
1,240,553
172,000
383,000
232,300
1,275,200
11,000
3,500
5,275,011
Student Transportation Services

100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Student Transportation Services
2800
379,394
238,766
7,940
106,900
8,500
85,371
0
2,200
829,071
Operation & Maintenance of Plant Services

100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Operation & Maintenance of Plant Services
2700
Amounts
Support Services - Business

100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Support Services - Business
2600

Page G-4
0
0
1,490,000
47,100
579,200
423,000
250,000
1,500
2,790,800
Support Services - Central
100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Support Services - Central
598,912
778,723
36,999
966,772
14,000
283,555
52,500
725
2,732,186

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Function-Object
2900

Page G-5
Description
Amounts
Other Support Services

100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Other Support Services
0
0
0
0
34,000
0
0
0
34,000
Total Support Services

3000
20,464,791
OPERATION OF NON-INSTRUCTIONAL SERVICES

3100 Food Services
100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Food Services
3200
0
0
0
0
0
0
0
0
0
Student Activities
100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Student Activities
604,105
249,133
65,000
25,600
23,600
75,700
7,100
24,700
1,074,938

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Function-Object
3300
Description
Amounts
Community Services
100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Community Services
3400

Page G-6
0
0
17,000
0
0
0
0
0
17,000
Scholarships and Awards

100
200
300
400
500
600
Supplies
700
Property
800
Other Objects
Total Scholarships and Awards
0
0
0
0
0
0
0
0
0
Total Operation of Non-instructional Services

4000
FACILITIES ACQUISITION, CONSTRUCTION AND IMPROVEMENT

4000 Facilities Acquisition, Construction and Improvement Services
100
200
300
400
500
600
Supplies
700
Property
Total Facilities Acquisition, Construction and Improvement Services
5000
1,091,938
0
0
0
0
0
0
0
0
OTHER EXPENDITURES AND FINANCING USES

5100 Debt Service
800
Other Objects
900
Other Uses of Funds
Total Debt Service
5200
1,349,210
4,275,000
5,624,210
Interfund Transfers - Out

900
Other Uses of Funds
Total Interfund Transfers - Out
0
0

AUN:
Printed 1/13/2015 3:21:31 PM v1.0
Function-Object
5300
Description
0
0
Special and Extraordinary Items

800
Other Objects
900
Other Uses of Funds
Total Special and Extraordinary Items
5900
Amounts
Transfers Involving Component Units

900
Other Uses of Funds
Total Transfers Involving Component Units
5500

Page G-7
0
0
0
Budgetary Reserve
800
Other Objects
Total Budgetary Reserve
Total Other Expenditures and Financing Uses
TOTAL EXPENDITURES
625,000
625,000
6,249,210
65,198,609

AUN:
Printed 1/13/2015 3:21:33 PM v1.0
SCHEDULE OF CASH AND INVESTMENTS (CAIN)

Page H-1
06/30/2015 Estimate
06/30/2016 Projection
CASH AND SHORT-TERM INVESTMENTS
General Fund
13,000,000
12,500,000
Athletic/School-Sponsored Extra Curricular Activities
Other Comptroller-Approved Special Revenue Fund
Special Revenue Fund
Capital Projects Fund
Capital Reserve Fund - 690
5,000,000
4,000,000
Capital Projects Fund Other
Debt Service Fund

Enterprise Fund (Food Service, Child Care)
Internal Service Fund
75,000
70,000
1,500,000
2,000,000
Fiduciary Trust Fund (Investment, Pension)
65,000
60,000
Agency Fund
85,000
80,000
19,725,000
18,710,000
Athletic/School-Sponsored Extra Curricular Activities
Other Comptroller-Approved Special Revenue Fund

Capital Projects Fund Other
0
0
0
0
Debt Service Fund
Enterprise Fund (Food Service, Child Care)

Internal Service Fund
0
0
0
0
Fiduciary Trust Fund (Investment, Pension)
Agency Fund
Total Long-Term Investments
19,725,000
18,710,000
Total Cash and Short-Term Investments

LONG-TERM INVESTMENTS
General Fund
Special Revenue Fund
Capital Projects Fund
TOTAL CASH AND INVESTMENTS

AUN:
Printed 1/13/2015 3:21:36 PM v1.0
SCHEDULE OF INDEBTEDNESS (DEBT)

Page I-1
06/30/2015 Estimate
06/30/2016 Projection
LONG-TERM INDEBTEDNESS
Extended Term Financing Agreements Payable
Other Long-Term Liabilities
0
40,000,000
Bonds Payable
Lease-Purchase Obligations
45,000,000
0
375,000
365,000
45,375,000
40,365,000
General Fund
Other Funds
TOTAL SHORT-TERM PAYABLES
45,375,000
40,365,000
Accumulated Compensated Absences
Authority Lease Obligations

TOTAL LONG-TERM INDEBTEDNESS
SHORT-TERM PAYABLES
TOTAL INDEBTEDNESS

AUN:
Printed 1/13/2015 3:21:38 PM v1.0
Account
0830
Description
Estimated Ending Committed Fund Balance
Fund Balance Summary (FBS)

Page J-1
Amounts
5,890,000
Explanation: Funds set aside for future PSERS rate increases and OPEB
0840
Estimated Ending Assigned Fund Balance
0850
Estimated Ending Unassigned Fund Balance
3,932,148
Explanation: Funds to help start the succeeding fiscal year
Total Ending Fund Balance - Committed, Assigned, and

Unassigned
5900
Budgetary Reserve
9,822,148
625,000
Explanation: Funds for unanticipated expenditures

Total Estimated Ending Committed, Assigned, and
Unassigned Fund Balance and Budgetary Reserve
Estimated Ending Nonspendable and Restricted Fund Balances Not

Scheduled for Liquidation
10,447,148

2015 16PreliminaryBudget

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2015 16PreliminaryBudget

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LEA Name:

PDE-2028 - PRELIMINARY GENERAL FUND BUDGET

General Fund Budget Approval

President of the Board - Original Signature Required

Secretary of the Board - Original Signature Required

Chief School Administrator - Original Signature Required

Pennsylvania Department of Education

2015-2016 Preliminary General Fund Budget (PDE-2028)

ESTIMATED REVENUES AND OTHER FINANCING SOURCES: BUDGET SUMMARY

Estimated Beginning Unreserved Fund Balance Available for

Estimated Beginning Fund Balance - Committed

Estimated Beginning Fund Balance - Assigned

Total Estimated Beginning Unreserved Fund Balance Available

Estimated Revenues And Other Financing Sources

Revenue from Local Sources

Revenue from State Sources

Revenue from Federal Sources

Other Financing Sources

Total Estimated Revenues And Other Financing Sources

Total Estimated Fund Balance, Revenues, and Other Financing

2015-2016 Preliminary General Fund Budget (PDE-2028)

REVENUE FROM LOCAL SOURCES

ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL

Interim Real Estate Taxes

Public Utility Realty Tax

Payments in Lieu of Current Taxes - State / Local Reimbursement

Payments in Lieu of Current Taxes - Federal Reimbursement

Per Capita Taxes, Section 679

Taxpayer Relief Taxes - Proportional Assessments

Current Act 511 Taxes - Flat Rate Assessments

Current Act 511 Taxes - Proportional Assessments

Non-Real Estate Taxes - First Class Districts Only

Delinquencies on Taxes Levied / Assessed by LEA

Revenues from District Activities

Revenue from Intermediary Sources / Pass-Through Funds

Contributions/Donations/Grants From Private Sources

Tuition from Patrons

Services Provided Other Local Governmental Units / LEAs

Services Provided Other Funds

Revenue From Community Service Activities

Refunds and Other Miscellaneous Revenue

2015-2016 Preliminary General Fund Budget (PDE-2028)

REVENUE FROM STATE SOURCES

ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL

Tuition for Orphans and Children Placed in Private Homes

School Improvement Grants

Staff and Program Development

Driver Education - Student

Workforce Investment Act

Special Education Funding for School Aged Pupils

Other Program Subsidies Not Listed in 7200 Series

Transportation (Regular and Additional)

Rental and Sinking Fund Payments / Building Reimbursement Subsidy

Health Services (Medical, Dental, Nurse, Act 25)

State Property Tax Reduction Allocation

Sewage Treatment Operations / Environmental Subsidies

Vocational Training of the Unemployed

Ready to Learn Block Grant

Supplemental Equipment Grants

Revenue for the Support of Public Schools

Other State Revenue Not Listed in the 7500 Series

State Share of Social Security and Medicare Taxes

Revenue for Technology