FINAL GENERAL FUND BUDGET

Transcription

1 LEA Name : Lebanon SD Class: 3 AUN Number : County : Lebanon FINAL GENERAL FUND BUDGET Fiscal Year 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 Curtis 0 Richards (717) Extn: Contact Person Telephone Extension crichards@lebanon.k12.pa.us Address Printed 5/15/ :26:24 AM Page 1

2 (10/2010) CERTIFICATION OF ESTIMATED ENDING FUND BALANCE FROM GENERAL FUND BUDGET 24 PS SCHOOL DISTRICT : COUNTY: AUN: Lebanon SD Lebanon No school district shall approve an increase in real property taxes unless it has adopted a budget that includes an estimated, ending unreserved undesignated fund balance (unassigned) less than or equal to the specified percentage of its total budgeted expenditures: Total Budgeted Expenditures Fund Balance % Limit (less than or equal to} ~ T !Less Than or Equal to $11,999, % :Between $12,000,000 and $12,999, ~ I_ 'Between $16,000,000 and $16,999, Between $17,000,000 and $17,999, % I Between $13,000,000 and $13,999,999 l 11.0% i ~ Between $14,000,000 and $14,999,999 i 10.5% j Between $15,000,000 and $15,999, % i ~ /o -----! 11.5% I ---~ Between $18,000,000 and $18,999, % ! ~ Greater Than or Equal to $19,000, %! Did you raise property taxes in SY (compared to )? If yes, see information below, taken from the General Fund Budget. Yes No i v I ~: Total Budgeted Expenditures $ I Ending Unassigned Fund Balance $ Ending Unassigned Fund Balance as a percentage : (%)of Total Budgeted Expenditures ~ % _j I The Estimated Ending Unassigned Fund Balance is within the allowable limits. Yes li No I I L ; I hereby certify that the above Information is accurate and complete. SIGNATURE OF SUPERINTENDENT DATE DUE DATE: AUGUST 15, 2017 Printed 5/15/ :26:25 AM Page2

3 CERTIFICATION OF USE OF PDE-2028 FOR PUBLIC INSPECTION OF PROPOSED BUDGET 24 PS 6-687(a)(1) (03/2006) School District Name : County: AUN Number: Lebanon SO Lebanon Section 687(a)(1) of the School Code requires the president of the board of school directors of each school district to certify to the Department of Education that the proposed budget was prepared, presented and will be made available for public inspection using the uniform form prepared and furnished by the Department of Education. I hereby certify that the above information is accurate and complete. SIGNATURE OF SCHOOL BOARD PRESIDENT DATE DUE DATE: IMMEDIATELY FOLLOWING ADOPTION OF PROPOSED FINAL GENERAL FUND BUDGET Printed 5/ :26:25 AM Page 3

4 Final General Fund Budget LEA: Lebanon SD Printed 5/15/201711:26:26 AM Validations Page- 1 of1 Yal Number Description Justification 1010 Budget Approval Date is required before submission on Contact Screen and cannot be a future date Ending Fund Balance Entry and Budgetary Reserve: If 5900 Budgetary Reserve is not equal to 0, a justification must be entered below. The District still has two buildings with operational systems beyond their expected useful lives. This budgetary reserve is available to address emergency replacement or repair of these systems Ending Fund Balance Entry and Budgetary Reserve: If 0850 Estimated Ending Unassigned Fund Balance is not equal to 0, a justification must be entered below. Represents approximately 4% of the total expenditures budgeted to provide adequate cash flow and to meet shortfalls in state and federal estimated revenues Ending Fund Balance Entry and Budgetary Reserve: If 0830 Committed Fund Balance is not equal to 0, a justification must be entered below. School District will have 3 remaining equal payments of a 10-year obligation for the repayment of past years excess earned income tax revenue as agreed to in an Inter-municipal agreement Ending Fund Balance Entry and Budgetary Reserve: If 0840 Assigned Fund Balance is not equal to 0, a justification must be entered below. School District assigned funding for long-term capital improvements focused on the Middle School. Page4

5 Final General Fund Budget LEA : Lebanon SO Printed 5/15/ :26:27 AM Estimated Revenues and Other Financing Sources: Budget Summary Page- 1 of 1 AMOUNTS Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 0850 Unassigned Fund Balance 130,435 10,450,000 6,321,161 Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year $16.901,596 Estimated Revenues And Other Financing Sources 6000 Revenue from Local Sources 7000 Reven ue from State Sources 8000 Revenue from Federal Sources 9000 Other Financing Sources 20,748,784 45,679,849 4,256,448 Total Estimated Revenues And Other Financing Sources Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation $70,685,081 S87,586,6U Page 5

6 Final General Fund Budget Estimated Revenues and Other Financing Sources: Detail LEA : Lebanon SO Printed :26:28 AM Page- 1 of 2 REVENUE FROM LOCAL SOURCES 6111 Current Real Estate Taxes 6113 Public Utility Realty Taxes 6114 Payments in Lieu of Current Taxes- State I Local 6120 Current Per Capita Taxes, Section Current Act 511 Taxes - Flat Rate Assessments 6150 Current Act 511 Taxes- Proportional Assessments 6400 Delinquencies on Taxes Levied I Assessed by the LEA 6500 Earnings on Investments 6700 Revenues from LEA Activities 6800 Revenues from Intermediary Sources I Pass-Through Funds 6910 Rentals 6920 Contributions and Donations from Private Sources 6940 Tuition from Patrons 6960 Services Provided Other Local Governmental Units I LEAs 6990 Refunds and Other Miscellaneous Revenue REVENUE FROM LOCAL SOURCES REVENUE FROM STATE SOURCES 7110 Basic Education Funding 7160 Tuition for Orphans Subsidy 7240 Driver Education - Student 7250 Migratory Children 7271 Special Education funds for School-Aged Pupils 7311 Pupil Transportation Subsidy 7312 Nonpublic and Charter School Pupil Tran sportation Subsidy 7320 Rental and Sinking Fund Payments I Building Reimbursement Subsidy 7330 Health Services (Medical, Dental, Nurse, Act 25) 7340 State Property Tax Reduction Allocation 7505 Ready to Learn Block Grant 7810 State Share of Social Security and Medicare Taxes 7820 State Share of Retirement Contributions REVENUE FROM STATE SOURCES REVENUE FROM FEDERAL SOURCES 8514 NCLB, Title!-Improving the Academic Achievement of the Disadvanta~ed 8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 15,141,265 20,380 93,895 22,500 91,500 1,942, ,500 99,000 34,400 1,949, ,000 6,000 70, ,523 87,550 $20,748,784 28,674,619 26, ,938 3,081, ,562 22,500 1,596,898 92,750 1,767,526 1,130,791 1,612,000 7,050,000 $45,679,849 2,759, ,606 Page 6

7 Fina l General Fund Budget LEA : Lebanon SO Printed 5/15/ :26:28 AM Estimated Revenue s and Other Financing Sources: Detail Page- 2 of2 REVENUE FROM FEDERAL SOURCES 8516 NCLB, nue Ill - Language Instruction for Limited English Proficient and 177,416 lmmiqrant Students 8517 NCLB, Title IV - 21St Century Schools 25, ARRA- Qualified School Construction Bonds (QSCB) 782, School-Based Access Medicaid Reimbursement Program (S BAP) 173,123 Reimbursements (Access) 8820 Medical Assistance Reimbursement for Administrative Claiming 55,000 (Quarterly) Program REVENUEFROMFEDERALSOURCES $4,256,448 TOTAL ESTIMATED REVENUES AND OTHER SOURCES 70,685,081 Page 7

8 Final General Fund Budget AUN: LebanonSD Printed :26:29 AM Real Estate Tax Rate (RETR) Report Multi-County Rebalancing Based on Methodology of Section of School Code Page- 1 of3 Act 11ndex (current): Calculation Method: 3.9% Rate Approx. Tax Revenue from RE Taxes: Amount of Tax Relief for Homestead Exclusions Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation: $15,141,265 $ $16,909,227 $18,048,892 Lebanon Total Data a. Assessed Value $901,300,850 b. Real Estate Mills Data c STEB Market Value $733,602,720 d. Assessed Value $900,643,300 e. Assessed Value of New Constrl Renov $ ~ Calculations f Tax Levy $18,062,069 (a* b) Calculations g. Percent of Total Market Value % II. h. Rebalanced Tax Levy $18,062,069 (f Total* g) i. Base Mills Subject to Index (hi a* 1000) if no reassessment (hi (d-e)* 1000) if reassessment Calculation of Tax Rates and Levies Generated $901,300,850 $733,602,720 $900,643,300 $0 $18,062, % $18,062,069 Ill. j. Weighted Avg. Collection Percentage % k. Tax Levy Needed $18,048,892 (Approx. Tax Levy* g) I Real Estate Tax Rate (kld*1000) m. Tax Levy Generated by Mills $18,048,892 ( *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. Pet. Collection) - PageS % $18,048,892 $18,048,892 $16,280,930 $15,141,265

9 Final General Fund Budget AUN: Lebanon SO Printed 5/15/ :26:29 AM Real Estate Tax Rate (RETR) Report Multi-County Rebalancing Based on Methodology of Section of School Code Page- 2 of3 Act 11ndex (current): 3.9% Calculation Method: Rate Approx. Tax Revenue from RE Taxes: Amount of Tax Relief for Homestead Exclusions Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation: $15,141,265 $ $16,909,227 $18,048,892 Lebanon Total Index Maximums p. Maximum Mills Based On Index (i (1 + Index)) q. Mills In Excess of Index (if (I > p), (I - p)) r. Maximum Tax levy Based On Index IV. (p /1000 d) s. Millage Rate within Index? (If I > p Then No) t. Tax levy In Excess of Index (if (m > r), (m - r)) u.tax Revenue In Excess of Index (t Est. Pet. Collection) $18,752,7 44 Yes $0 $0 $18,752,744 $0 $0 Information Related to Property Tax Relief v. Assessed Value Exclusion per Homestead Number of Homestead/Farmstead Properties $21, Median Assessed Value of Homestead Properties $85,200 Page9

10 Final General Fund Budget Real Estate Tax Rate (RETR) Report AUN: Lebanon SD Printed 5/15/ :26:29 AM Multi-County Rebalancing Based on Methodology of Section of School Code Page- 3 of 3 Act 1 Index (current): Calculation Method: 3.9% Rate Approx. Tax Revenue from RE Taxes: Amount of Tax Relief for Homestead Exclusions Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation: $15,141,265 $1, $16,909,227 $18,048,892 Lebanon Total State Property Ta x Reduction Allocation used for: Homestead Exclusions $1,767,526 Lowering RE Tax Rate $0 $1,767,526 Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions $436 $436 Amount of Tax Relief from Statellocal Sources $1,767,962 Page 10

11 Final General Fund Budget LEA : Lebanon SO Printed 5/15/ :26:29 AM Local Education Agency Tax Data REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511) Page- 1 of Current Real Estate Taxes County Name Taxable Assessed Value Real Estate Mills Tax Lew Generated by Mills Amount of Ta x Relief for Homestead Exclusions Tax Lew Minus Homestead Exclusions Percent Collected Net Tax Bevenue Generated By Mills Lebanon 900,643, ,048, % Totals: 900,643,300 18,048,892 1,767,962 16,280,930 X % 15,141,265 ~ Estimated Bevenue 6120 Current Per Capita Taxes, Section 679 $ , Current Act 511 Taxes- Flat Rate Assessments ~ Md'l Bale (i[ ii!ppi ) Tax Leyy Estimated Bevenue 6141 Current Act 511 Per Capita Taxes $5.00 $ ,500 22, Current Act 511 Occupation Taxes- Flat Rate $5.00 $ ,300 22, Current Act 511 Local Services Taxes $5.00 $ ,700 46, Current Act 511 Trailer Taxes $0.00 $ Current Act 511 Business Privilege Taxes - Flat Rate $0.00 $ Current Act 511 Mechanical Device Taxes- Flat Rate $0.00 $ Current Act 511 Taxes, Other Flat Rate Assessments $0.00 $ Total Current Act 511 Taxes- Flat Rate Assessments 91,500 91,500 ~ Md'l Bale (i[ iilpri ) Tax Levv Estimated Bevenue 6151 Current Act 511 Earned Income Taxes 0.500% 0.000% 1,760,000 1,760, Current Act 511 Occupation Taxes Current A ct 511 Real Estate Transfer Taxes 0.500% 0.000% 182, , Current Act 511 Amusement Taxes 0.000% 0.000% Current Act 511 Business Privilege Taxes Current Act 511 Mechanical Device Taxes- Percentage 0.000% 0.000% Current Act 511 Mercantile Taxes Current Act 511 Taxes, Other Proportional Assessments Total Current Act 511 Taxes- Proportional Assessments 1,942,160 1,942,160 Total Act 511, Current Taxes :==::...=. Act 511 Trax Limit -> 733,602,720 X 12 Market Value Mills 2,033,660 Page 11

12 Final General Fund Budget LEA : Lebanon SO Printed 5/15/ :26:30 AM Comparison of Tax Rate Changes to Index Page- 1 of 1 Tax Functio n Description Tax Rate Charged in: (Rebalanced) Percent Change in Rate Less than or equal to Index Index Additional Tax Rate Charged in: (Rebalanced) Percent Change in Rate Less than or equal to Index 6111 Curuml B!i!al Estate Taxes Lebanon % Yes 3.9% 6120 Current Per Capita Taxes, Section 679 Curr~nl Ad 5ll Ta~e~ - Elal Bal~ &il2 ssm~dl!i $5.00 $ % Yes 3.9% 6141 Current Act 511 Per Capita Taxes $5.00 $ % Yes 3.9% 6142 Current Act 511 Occupation Taxes- Flat Rate $5.00 $ % Yes 3.9% 6143 Current Act 511 Local Services Taxes $5.00 $ % Yes 3.9% Curr!i!nt Act 511 Taxe - Prgggrtional Assessm!i!Dl 6151 Current Act 511 Earned Income Taxes 0.500% 0.500% 0.00% Yes 3.9% 6153 Current Act 511 Real Estate Transfer Taxes 0.500% 0.500% 0.00% Yes 3.9% Page 12

13 Final Genera l Fund Budget LEA : Leb anon SO Printed :26:31 AM Estimated Expenditures and Other Financing Uses: Budget Summary Page - 1 o f 1 Desc ription 1000 Instruction 1100 Regular Programs - Elementary I Secondary 1200 Specia l Programs- Elemen tary I Secondary 1300 Voca tiona l Education 1400 O ther Instructional Programs- Eleme ntary I Secondary 1500 Nonp ublic School Programs 1800 Pre-Ki ndergarten Total Instruction 2000 Support Services Support Services - Stu dents 2200 Support Services - Instructional Staff 2300 Support Services - Administration 2400 Support Services - Pupil Health 2500 Support Services- Business 2600 Operation and Maintenance of Plant Services 2700 Student Transportation Services 2800 Support Services - Central 2900 Other Support Services 27,490,241 11,958,421 1,313, ,664 24,000 1,652,768 $42,651,359 Total Support Services $20,901, Operation of Non-Instructional Services 2,576,161 3,610,932 4,413, , ,948 6,179,463 1,526, ,601 10, Studen t Activ ities 1,328,426 Total Operation of Non-Instructional Services 4000 Facili ties Acquisition, Construction and Improvem ent Services 4000 Facilities Acquisition, Construction and Improvement Services Total Facilities Acquisition, Construction and Improvement Services 5000 Other Expenditures and Financing Uses Debt Service I Other Expe nditures and Fin ancing Uses 5200 lnterfund Transfers - Out 5900 Budgetary Reserve Total other Expenditures and Financing Uses Total Estimated Expenditures and other Financing Uses $1,328,426 10,446,400 $10,446,400 5,662,040 5,000 2,000,000 $7,667,040 $82,994,290 Page 13

14 Final General Fund Budget Estimate d Expenditures and Oth er Financing Uses: Detail LEA: Lebanon SO Printed :26:31 AM Descript ion Pag e - 1 of 4 Amount 1000 Instruction 1100 Regular Programs - Elementary I Secondary 100 Personnel Services- Salaries 200 Personnel Services- Employee Benefits 300 Purchased Professio nal and Technical Services 400 Purchased Prope rty Services 500 Other Purchased Services 600 S upplies 700 Property 800 O ther Objects Total Regular Programs -Elementary I Secondary 1200 Special Programs - Elementary I Secondary 100 Personnel Services- Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professiona l and Technical Services 500 Other Purchased Services 600 Supplies 700 Property 800 O ther Objects Total Special Programs - Elemen tary I Secondary 15,625,391 9,522, , , ,859 84,711 7,650 3,542,950 1,967,341 4,314,880 2,040,200 90,350 1,400 1,300 $11,958, Vocational Educat ion 400 Purchased Property Services 500 Other Purchased Services Total Vocational Education $1,313, Other Instruct ional Programs - Elementary I Secondary 100 Person nel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Profess iona l and Technica l Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 110,560 1,202,705 Total Other Instructional Programs - Elementary I Secondary $212, Nonpybljc School Programs 300 Purchased Professiona l and Technical Services 24,000 Total Nonpublic School Programs $24,000 27,331 8,041 60,000 32,850 81,350 3, Pre-Kindergarten 100 Personnel Services- Salaries 200 Personnel Services - Employee Benefits 400 Purchased Property Services 500 Other Purchased Services 600 Supplies Total Pre-Kindergarten Total Instruction Page 14 1,008, ,526 40,539 1,300 11,093 $1,652,768

15 Final General Fund Budget LEA: Lebanon SO Printed 5/15/ :26:31 AM Estimated Expenditures and Other Financing Uses: Deta il Page- 2 of4 Description 2000 Support Services 2100 Support Services -Students 100 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 800 Other Objects Total Support Services -Students 2200 Support Services - Instructional Staff 100 Personnel Services- Salaries 1,449, Personnel Services - Employee Benefits 1,201, Purchased Professional and Technical Services 291, Purchased Property Services 36, Other Purchased Services 103, Supplies 302, Property 202, Other Objects 23,930 Total Support Services -Instructional Staff $3,610, Support Services -Administration 100 Personnel Services - Salaries 2,463, Personnel Services - Employee Benefits 1,5 19, Purchased Professional and Technica l Services 247, Purchase d Property Services 5, Other Purchased Services 69, Supplies 74, Property 6, Other Objects 25,660 Total Support Services -Administration 2400 Support Services - Pupil Health 100 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 700 Property Total Support Services -Pupil Health 2500 Support Services - Business 1 00 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Service s 400 Purchased Property Services 500 Other Purchased Services Page , ,367 4, ,475 9,265 2, , ,510 27, ,800 77,100

16 Final General Fund Budget LEA: Lebanon SO Printed 5/15/ :26:3 1 AM Estimated Expenditures and Other Fi nancing Uses: Detail Page - 3 of 4 Description 600 Supplies 700 Property 800 Other Objects Total Support Services - Business Operation and Maintenance of Plant Services 100 Personnel Servi ces- Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professio nal and Technical Services 400 Purchased Prope rty Services 500 Other Purchased Services 600 Supplies 700 Property 800 Other Objects Amount 82,250 5,000 2,000 $1,140,948 Total Operation and Maintenance of Plant Services $6,179, Student Transportation Services 2,363,036 1,427,327 32,000 1,575, , , ,000 6, Purchased Professional and Technica l Services 56, Othe r Purchased Services 1,470, ~ Total Student Transportation Servi ces $1,526, Supoort Services - Central 1 00 Personnel Services - Sala ries 200 Personnel Services - Employee Benefits 300 Purchased Professiona l and Technical Services 500 Other Purchased Services 600 Suppli es 700 Property 800 Other Objects Total Support Services - Central $847, Other Support Services 500 Other Purcha sed Services 10,900 Total Other Support Services Total Support Services 3000 Operation of Non-Instructional Services 3200 Student Activities 100 Personne l Services- Salaries 200 Personnel Services- Employee Benefits 300 Purchased Professiona l and Technical Services 400 Purcha sed Property Services 500 Other Purchased Services 600 Suppli es 700 Property 800 Other Objects Total Student Activities Total Operation of Non-Instructional Services Page , ,322 25, ,000 1,400 1,000 2,000 $10,900 $20,901, , ,062 72,462 37, , , ,000 21,350

17 Final General Fund Budget LEA: Lebanon SO Printed 5/15/ :26:31 AM Estimated Expenditures and Other Financing Uses: Detail Page- 4 of4 Description 4000 Facilities Acquisition, Construction and Improvement Services 4000 Facilities Acquisition. Construction and Improvement Services 300 Purchased Professional and Technical Services 400 Purchased Property Services ~~~ ~ Total Facilities Acquisition, Construction and Improvement Services Total Facilities Acquisition, Construction and Improvement Se-.,.i-.-.s rv ce.. ~--~--~-~ ~----~ ~ Other Expenditures and Financing Uses 5100 Debt Service I Other ExPenditures and Financing Uses 800 Olher Objects 900 Other Uses of Funds Total Debt Service I Other Expenditures and Financing Uses $5,662,040 2,477,040 3,185, lnterfund Transfers -Out 900 Other Uses of Funds 5,000 Totallnterfund Transfers -Out $5, Budgetarv Reserve 800 Other Objects 2,000,000 Total Budgetary Reserve $2,000,000 Total Other Expenditures and Financing Uses $7,667,040 TOTAL EXPENDITURES $82,994,290 Page 17

18 Final General Fund Budget LEA : Lebanon SO Printed :26:32 AM Cash and Short-Term Investments General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund- 690, 1850 Capital Reserve Fund Other Capital Projects Fund Debt Service Fund Food Service I Cafeteria Operations Fund Child Care Operations Fund Other Enterprise Funds Internal Service Fund Private Purpose Trust Fund Investment Trust Fund Pension Trust Fund Activity Fund Other Agency Fund Permanent Fund Total.citillinci.stiort~Tenn.rnvestmenis Long-Term Investments General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund- 690, 1850 Capital Reserve Fund Other Capital Projects Fund Debt Service Fund Food Service I Cafeteria Operations Fund Child Care Operations Fund Other Enterprise Funds Internal Service Fund Private Purpose Trust Fund Investment Trust Fund Pension Trust Fund Activity Fund Other Agency Fund Page Estimate 1,800, ,000 5,000,000 2,900, , ,000 06/30/2017 Estjmate 15,000,000 30,000 Schedule Of Cash And Investments (CAIN) Page- 1 of /2018 Projection 1,800, ,000 2,900, , ,000. :$5, : 06130/2018 Projection 5,000,000 35,000

19 Final General Fund Budget Schedule Of Cash And Investments (CAIN) LEA : Lebanon SO Printed 5/15/ :26:32 AM Page- 2 of2 Long-Term Investments 06/30/2017 Estimate 06/30/2018 Projection Permanent Fund Total Long-Tenn Investments $15,030,000 $5,035,000 TO"FAL CASH AND INVESTMENTS $25,732,000 $10,987,000 Page 19

20 Final General Fund Budget LEA : Leba non SO Printed :26:32 AM Schedule Of Indebtedn ess (DEBT) Page- 1 of6 Long-Term Indebtedn ess General Fund 0510 Bonds Payable 0520 Extended -Tenn Financing Agreements Payable 0530 Lease-Purcha se Ob ligations 0540 Accumulated Compensa ted Absences 0560 Other Post-E mployment Benefits (OPES) 0599 Other Long-Tenn Liabilities 06/30/2017 Estimate 47,420, ,488 1,398, ,211 91,1 17, /2018 Projection 44,235, ,812 1,398, ,211 91,117,951 Total General Fund $141,015,512 $137,679,836 Public Purpose (Expendable) Trust Fund 0510 Bond s Payable 0520 Extended -Tenn Financing Agreements Payable 0530 Lea se-purchase Obligations 0560 Other Post-Employment Benefits (O PES) 0599 Othe r Long-Te nn Liabilities Total Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds 0510 Bonds Payable 0520 Extended-Tenn Financing Agreements Payable 0560 Other Post-Employment Benefits (OPES) 0599 Other Long-Tenn Liabilities Total Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund 0510 Bond s Payable 0520 Extended -Tenn Financing Agreements Payable 0560 Other Post-Employment Benefits (OPES) 0599 Other Long-Tenn Liabilities Total Athletic I School-Sponsored Extra Curricula~ Activities Fund Capital Reserve Fund- 690, Bond s Payable 0520 Extended -Tenn Financing Agreements Payable Page 20

21 Final General Fund Budget Schedule Of Indebtedness (DEBT) LEA: Lebanon SD Printed 5/15/ :26:32 AM Page- 2 of6 Long-Term Indebtedness 06/30/2017 Estimate Projection 0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities ~ ~ ~ Total Capital Reserve Fund - 690, 1850 Capital Reserve Fund Bonds Payable 0520 Extended-Term Financing Agreements Payable 0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities Total Capital Reserve Fund Other Capital Projects Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0560 Other Post-Employment Benefits (OPEB) 0599 Other Long -Term Liabilities Total Other Capital Projects Fund Debt Service Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 15,000,000 15,000, Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities Total Debt Service Fund $15,000,000 $15,000,000 Food Service I Cafeteria Operations Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 12,945 12,945 Page 21

22 Final General Fund Budget Schedule Of Indebtedness (DEBT) LEA: Lebanon SO Printed 5/15/ :26:32 AM Page- 3 of6 Long-Term Indebtedness 06/30/2017 Estimate 06/30/2018 Projection 0560 Other Post-Employment Benefits (OPES) 0599 Other Long-Term Liabilities Total Food Service I Cafeteria Operations Fund Child Care Operations Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0550 Authority Lease Obli gations 0560 Other Post-Employment Benefits (OPES) 0599 Other Long-Term Liabilities Total Child Care Operations Fund Other Enterprise Fund s 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0560 Other Post-Employment Benefits (OPES) 0599 Other Long -Term Liabilities Total Other Enterprise Funds Internal Service Fund 0510 Bonds Payable 0520 Extended-Term Financing Agreements Payable 0560 Other Post-Employment Benefits (OPES) 0599 Other Long-Term Liabilities Total Internal Service Fund Private Purpose Trust Fund 0510 Bond s Payable 0520 Extended-Term Financing Agreements Payable 0540 Accumula ted Compensated Absences 0550 Authori ty Lea se Ob ligati ons 0560 Other Post-Emp loyment Benefits (OPES) 0599 Other Long-Term Liabiliti es Total Private Purpose Trust Fund Page ,144,049 $1,156,994

23 Final General Fund Budget Schedule Of Indebtedness (DEBT) LEA: Lebanon SO Printed 5/15/ :26:32 AM Page- 4 of6 Long-Term Indebtedness 06/30/2017 Estimate 06/30/2018 Projection Investment Trust Fund 0510 Bond s Payable 0520 Extended-Term Fin ancing Agreements Payable 0560 Other Post-Em ployment Benefits (OPEB) 0599 Other Long-Term Liabilities , Total Investment Trust Fund Pension Trust Fund 0510 Bond s Payable 0520 Extended -Term Financing Agreements Payable 0560 Other Post-Employment Benefits (OPES) 0599 Other Long-Term Liabilities Total Pens i on Trust Fund Activity Fund 0510 Bonds Payable 0520 Exte nded-term Fina ncing Agreements Payable 0530 Lease-P urchase Obligations 0560 Other Post-Employment Benefits (OPES) 0599 Other Long-Term Liabilities Total Activity Fund Other Agency Fund 0510 Bonds Payable 0520 Extended-Term Financing Ag reemen ts Payable 0550 Auth ority Lease Obligations 0560 Other Post-Employment Ben efits (OPES) 0599 Other Long-Term Liabilities Total Othe~ Agency Fund Permanent Fund 0510 Bond s Payable 0520 Extended-Term Financing Agreements Payable Page 23

24 Final General Fund Budget Schedule Of Indebtedness (DEBT) LEA : Lebanon SO Printed 5/15/ :26:32 AM Page- 5 of 6 Long-Term Indebtedness 06/30/2017 Estimate 06/ Projection 0560 Other Post-Employment Benefits (OPES) 0599 Other Long-Term Liabilities Total Permanent Fund Total Long-Term Indebtedness $157,172,506 $153,836,830 Page 24

25 Final General Fund Budget Schedule Of Indebtedness (DEBT) LEA: Lebanon SO Printed :26:32 AM Page- 6 of6 Short-Term Payables Estimate 06130/2018 Projection General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund- 690, 1850 Capital Reserve Fund Other Capital Projects Fund Debt Service Fund Food Service I Cafeteria Operations Fund Child Care Operations Fund Other Enterprise Funds Internal Service Fund Private Purpose Trust Fund Investment Trust Fund Pension Trust Fund Activity Fund Other Agency Fund Permanent Fund Total Short-Tenn Payables TOTAL INDEBTEDNESS $157,172,506 $153,836,830 Page 25

26 Final General Fund Budget LEA : Lebanon SO Printed 5/15/ :26:33 AM Fund Balance Summary (FBS) Page- 1 of1 Account Description Amounts 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 0850 Unassigned Fund Balance Total Ending Fund Balance Committed, Assigned, and Unassigned 97,826 2,000,000 2,494,561 $4,592, Budgetary Reserve 2,000,000 Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $6,592,387 Page 26