Final General Fund Budget Validations LEA : Bald Eagle Area SD Printed 6/9/2017 7:53:14 AM. Page 4

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4 Final General Fund Budget Validations Printed 6/9/2017 7:53:14 AM Page - 1 of 1 Val Number Description Justification 5120 Expenditure Detail: Amounts must be entered for both 100 Salaries and 200 Benefits. Function 2800, Object 100: $0.00 Function 2800, Object 200: $20, Provide a justification. Budgeted amount for Employee Tuition Reimbursement. Due to Employees receiving no additional compensation, no salaries are recorded/budgeted within this Function, per PA Office of the Budget's September 1, 2016 Chart of Accounts Expenditure Detail: 100 Salaries amount must be greater than 200 Benefits amount. For an exception, please enter a justification below. Function 2800, Object 100: $0.00 Function 2800, Object 200: $20, Budgeted amount for Employee Tuition Reimbursement. Due to Employees receiving no additional compensation, no salaries are recorded/budgeted within this Function, per PA Office of the Budget's September 1, 2016 Chart of Accounts Expenditure Detail: 100 Salaries amount must be greater than 200 Benefits amount. For an exception, please enter a justification below. Function 2900, Object 100: $21, Function 2900, Object 200: $28, Employee granted Spousal Coverage for Medical and Dental Insurance; therefore, District cost for Insurance and other employee benefits exceed employees salary Ending Fund Balance Entry and Budgetary Reserve: If 5900 Budgetary Reserve is not equal to 0, a justification must be entered below. Budgetary Reserve for unforeseen emergency expenditure requirements during the fiscal year 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. The Bald Eagle Area School District School Board believes in sound fiscal management, maintaining adequate working capital to be fiscally responsible and advantageous for the District and the District's Taxpayers Ending Fund Balance Entry and Budgetary Reserve: If 0830 Committed Fund Balance is not equal to 0, a justification must be entered below. Estimated Ending Committed Fund Balance consists of funds committed for increases in PSERS Employer Contributions and projected increases in Employer Medical Benefit Contributions Ending Fund Balance Entry and Budgetary Reserve: If 0840 Assigned Fund Balance is not equal to 0, a justification must be entered below. Estimated Ending Assigned Fund Balance consists of funds earmarked for future Capital Purchases, including but not limited to Bus Camera Systems and Athletic Complex Upgrades. Page 4

5 Final General Fund Budget Estimated Revenues and Other Financing Sources: Budget Summary Printed 6/9/2017 7:53:15 AM Page - 1 of 1 ITEM 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 3,930, Assigned Fund Balance 1,998, Unassigned Fund Balance 2,560,673 Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year $8,489,729 Estimated Revenues And Other Financing Sources 6000 Revenue from Local Sources 15,784, Revenue from State Sources 15,195, Revenue from Federal Sources 256, Other Financing Sources 500 Total Estimated Revenues And Other Financing Sources $31,236,657 Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation $39,726,386 Page 5

6 Final General Fund Budget Estimated Revenues and Other Financing Sources: Detail Printed 6/9/2017 7:53:16 AM Page - 1 of 2 Amount REVENUE FROM LOCAL SOURCES 6111 Current Real Estate Taxes 9,258, Interim Real Estate Taxes 25, Public Utility Realty Taxes 15, Payments in Lieu of Current Taxes - State / Local 98, Current Per Capita Taxes, Section , Current Taxpayer Relief Taxes - Proportional Assessments 2,507, Current Act 511 Taxes - Flat Rate Assessments 64, Current Act 511 Taxes - Proportional Assessments 2,767, Delinquencies on Taxes Levied / Assessed by the LEA 561, Earnings on Investments 50, Revenues from LEA Activities 46, Revenues from Intermediary Sources / Pass-Through Funds 303, Rentals 4, Contributions and Donations from Private Sources 10, Refunds and Other Miscellaneous Revenue 35,000 REVENUE FROM LOCAL SOURCES $15,784,511 REVENUE FROM STATE SOURCES 7110 Basic Education Funding 8,103, Tuition for Orphans Subsidy 52, Vocational Education 50, Special Education funds for School-Aged Pupils 1,249, Pupil Transportation Subsidy 1,056, Nonpublic and Charter School Pupil Transportation Subsidy 15, Rental and Sinking Fund Payments / Building Reimbursement Subsidy 941, Health Services (Medical, Dental, Nurse, Act 25) 30, State Property Tax Reduction Allocation 732, Ready to Learn Block Grant 310, State Share of Social Security and Medicare Taxes 506, State Share of Retirement Contributions 2,147,247 REVENUE FROM STATE SOURCES $15,195,646 REVENUE FROM FEDERAL SOURCES 8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 190,000 65,000 Page 6

7 Final General Fund Budget Estimated Revenues and Other Financing Sources: Detail LEA : Printed 6/9/2017 7:53:16 AM Bald Eagle Area SD Page - 2 of 2 Amount REVENUE FROM FEDERAL SOURCES 8820 Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program 1,000 REVENUE FROM FEDERAL SOURCES $256,000 OTHER FINANCING SOURCES 9400 Sale of or Compensation for Loss of Fixed Assets 500 OTHER FINANCING SOURCES $500 TOTAL ESTIMATED REVENUES AND OTHER SOURCES 31,236,657 Page 7

8 Final General Fund Budget Real Estate Tax Rate (RETR) Report AUN: Printed 6/9/2017 7:53:16 AM Bald Eagle Area SD Multi-County Rebalancing Based on Methodology of Section of School Code Page - 1 of 3 Act 1 Index (current): 3.4% Calculation Method: Rate Approx. Tax Revenue from RE Taxes: $9,258,743 Amount of Tax Relief for Homestead Exclusions $3,239,422 Total Approx. Tax Revenue: $12,498,165 Approx. Tax Levy for Tax Rate Calculation: $13,164,167 Centre Total Data a. Assessed Value $232,889,375 $232,889,375 b. Real Estate Mills I Data c STEB Market Value $694,485,697 $694,485,697 d. Assessed Value $233,076,615 $233,076,615 e. Assessed Value of New Constr/ Renov $0 $ Calculations f Tax Levy $12,722,747 $12,722,747 (a * b) Calculations II. g. Percent of Total Market Value % % h. Rebalanced Tax Levy $12,722,747 $12,722,747 (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 $13,164,167 $13,164,167 III. (Approx. Tax Levy * g) l Real Estate Tax Rate (k / d * 1000) m. Tax Levy Generated by Mills $13,164,167 $13,164,167 (l / 1000 * d) n. Tax Levy minus Tax Relief for Homestead Exclusions $9,924,745 (m - Amount of Tax Relief for Homestead Exclusions) o. Net Tax Revenue Generated By Mills $9,258,743 (n * Est. Pct. Collection) Page 8

9 Final General Fund Budget Real Estate Tax Rate (RETR) Report AUN: Printed 6/9/2017 7:53:16 AM Bald Eagle Area SD Multi-County Rebalancing Based on Methodology of Section of School Code Page - 2 of 3 Act 1 Index (current): 3.4% Calculation Method: Rate Approx. Tax Revenue from RE Taxes: $9,258,743 Amount of Tax Relief for Homestead Exclusions $3,239,422 Total Approx. Tax Revenue: $12,498,165 Approx. Tax Levy for Tax Rate Calculation: $13,164,167 Centre Total Index Maximums p. Maximum Mills Based On Index (i * (1 + Index)) q. Mills In Excess of Index (if (l > p), (l - p)) r. Maximum Tax Levy Based On Index $13,165,892 $13,165,892 IV. (p / 1000 * d) s. Millage Rate within Index? Yes (If l > p Then No) t. Tax Levy In Excess of Index $0 $0 (if (m > r), (m - r)) u.tax Revenue In Excess of Index $0 $0 (t * Est. Pct. Collection) Information Related to Property Tax Relief V. Assessed Value Exclusion per Homestead $14,090 Number of Homestead/Farmstead Properties Median Assessed Value of Homestead Properties $35,225 Page 9

10 Final General Fund Budget Real Estate Tax Rate (RETR) Report AUN: Printed 6/9/2017 7:53:16 AM Bald Eagle Area SD Multi-County Rebalancing Based on Methodology of Section of School Code Page - 3 of 3 Act 1 Index (current): 3.4% Calculation Method: Rate Approx. Tax Revenue from RE Taxes: $9,258,743 Amount of Tax Relief for Homestead Exclusions $3,239,422 Total Approx. Tax Revenue: $12,498,165 Approx. Tax Levy for Tax Rate Calculation: $13,164,167 Centre Total Portion of Act 1 EIT Revenue Used for Tax Relief used for: Homestead Exclusions $2,507,287 Lowering RE Tax Rate $0 $2,507,287 State Property Tax Reduction Allocation used for: Homestead Exclusions $732,135 Lowering RE Tax Rate $0 $732,135 Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions $0 $0 Amount of Tax Relief from State/Local Sources $3,239,422 Page 10

11 Final General Fund Budget Local Education Agency Tax Data REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511) Printed 6/9/2017 7:53:17 AM Page - 1 of 1 CODE 6111 Current Real Estate Taxes County Name Taxable Assessed Value Real Estate Mills Tax Levy Generated by Mills Amount of Tax Relief for Homestead Exclusions Tax Levy Minus Homestead Exclusions Percent Collected Centre 233,076, ,164, % Net Tax Revenue Generated By Mills Totals: 233,076,615 13,164,167-3,239,422 = 9,924,745 X % = 9,258,743 Rate Estimated Revenue 6120 Current Per Capita Taxes, Section 679 $ , Current Taxpayer Relief Taxes Proportional Assessments Rate Add'l Rate (if appl.) Tax Levy Estimated Revenue 6131 Current Act 1 Earned Income Taxes 1.000% 0.000% 2,507,287 2,507,287 Total Current Taxpayer Relief Taxes Proportional Assessments 2,507,287 2,507, Current Act 511 Taxes Flat Rate Assessments Rate Add'l Rate (if appl.) Tax Levy Estimated Revenue 6141 Current Act 511 Per Capita Taxes $5.00 $ ,000 37, Current Act 511 Occupation Taxes Flat Rate $0.00 $ Current Act 511 Local Services Taxes $5.00 $ ,015 27, 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 64,015 64, Current Act 511 Taxes Proportional Assessments Rate Add'l Rate (if appl.) Tax Levy Estimated Revenue 6151 Current Act 511 Earned Income Taxes 1.050% 0.000% 2,632,704 2,632, Current Act 511 Occupation Taxes Current Act 511 Real Estate Transfer Taxes 0.500% 0.000% 134, , 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 2,767,479 2,767,479 Total Act 511, Current Taxes 2,831,494 Act 511 Tax Limit --> 694,485,697 X 12 8,333,828 Market Value Mills (511 Limit) Page 11

12 Final General Fund Budget Comparison of Tax Rate Changes to Index Printed 6/9/2017 7:53:18 AM Page - 1 of 1 Tax Functio n Description Tax Rate Charged in: Additional Tax Rate Percent Less than Charged in: Change in or equal to Index Rate Index (Rebalanced) (Rebalanced) Percent Change in Rate Less than or equal to Index 6111 Current Real Estate Taxes Centre % Yes 3.4% 6120 Current Per Capita Taxes, Section 679 $5.00 $ % Yes 3.4% Current Taxpayer Relief Taxes Proportional Assessments 6131 Current Act 1 Earned Income Taxes 1.000% 1.000% 0.00% Yes 3.4% Current Act 511 Taxes Flat Rate Assessments 6141 Current Act 511 Per Capita Taxes $5.00 $ % Yes 3.4% 6143 Current Act 511 Local Services Taxes $5.00 $ % Yes 3.4% Current Act 511 Taxes Proportional Assessments 6151 Current Act 511 Earned Income Taxes 1.050% 1.050% 0.00% Yes 3.4% 6153 Current Act 511 Real Estate Transfer Taxes 0.500% 0.500% 0.00% Yes 3.4% Page 12

13 Final General Fund Budget Estimated Expenditures and Other Financing Uses: Budget Summary Printed 6/9/2017 7:53:18 AM Page - 1 of 1 Description Amount 1000 Instruction 1100 Regular Programs - Elementary / Secondary 11,683, Special Programs - Elementary / Secondary 3,858, Vocational Education 2,147, Other Instructional Programs - Elementary / Secondary 406,547 Total Instruction $18,095, Support Services 2100 Support Services - Students 1,171, Support Services - Instructional Staff 2,167, Support Services - Administration 1,694, Support Services - Pupil Health 352, Support Services - Business 394, Operation and Maintenance of Plant Services 2,888, Student Transportation Services 1,992, Support Services - Central 47, Other Support Services 52,369 Total Support Services $10,761, Operation of Non-Instructional Services 3200 Student Activities 923, Community Services 16,918 Total Operation of Non-Instructional Services $940, Other Expenditures and Financing Uses 5100 Debt Service / Other Expenditures and Financing Uses 2,343, Interfund Transfers - Out 400, Budgetary Reserve 200,000 Total Other Expenditures and Financing Uses $2,943,568 Total Estimated Expenditures and Other Financing Uses $32,741,311 Page 13

14 Final General Fund Budget Estimated Expenditures and Other Financing Uses: Detail Printed 6/9/2017 7:53:18 AM Page - 1 of 4 Description Amount 1000 Instruction 1100 Regular Programs - Elementary / Secondary 100 Personnel Services - Salaries 6,102, Personnel Services - Employee Benefits 4,114, Purchased Professional and Technical Services 362, Purchased Property Services 101, Other Purchased Services 590, Supplies 397, Other Objects 15,150 Total Regular Programs - Elementary / Secondary $11,683, Special Programs - Elementary / Secondary 100 Personnel Services - Salaries 1,477, Personnel Services - Employee Benefits 1,464, Purchased Professional and Technical Services 392, Purchased Property Services 1, Other Purchased Services 396, Supplies 118, Property 6, Other Objects 1,100 Total Special Programs - Elementary / Secondary $3,858, Vocational Education 100 Personnel Services - Salaries 344, Personnel Services - Employee Benefits 239, Purchased Property Services Other Purchased Services 1,476, Supplies 56, Property 25, Other Objects 6,150 Total Vocational Education $2,147, Other Instructional Programs - Elementary / Secondary 100 Personnel Services - Salaries 158, Personnel Services - Employee Benefits 128, Purchased Property Services 3, Other Purchased Services 104, Supplies 12,400 Total Other Instructional Programs - Elementary / Secondary $406,547 Total Instruction $18,095, Support Services 2100 Support Services - Students 100 Personnel Services - Salaries 659, Personnel Services - Employee Benefits 444, Purchased Professional and Technical Services 32, Purchased Property Services Other Purchased Services 10,350 Page 14

15 Final General Fund Budget Estimated Expenditures and Other Financing Uses: Detail LEA : Printed 6/9/2017 7:53:18 AM Description Bald Eagle Area SD 600 Supplies 22, Other Objects 2,650 Total Support Services - Students $1,171, Support Services - Instructional Staff 100 Personnel Services - Salaries 639, Personnel Services - Employee Benefits 613, Purchased Professional and Technical Services 101, Purchased Property Services 11, Other Purchased Services 106, Supplies 354, Property 338, Other Objects 2,300 Total Support Services - Instructional Staff $2,167, Support Services - Administration 100 Personnel Services - Salaries 894, Personnel Services - Employee Benefits 538, Purchased Professional and Technical Services 99, Purchased Property Services 1, Other Purchased Services 72, Supplies 47, Other Objects 40,600 Total Support Services - Administration $1,694, Support Services - Pupil Health 100 Personnel Services - Salaries 183, Personnel Services - Employee Benefits 143, Purchased Professional and Technical Services 6, Purchased Property Services Other Purchased Services 3, Supplies 10, Property 3, Other Objects 550 Total Support Services - Pupil Health $352, Support Services - Business 100 Personnel Services - Salaries 188, Personnel Services - Employee Benefits 136, Purchased Professional and Technical Services 5, Purchased Property Services 5, Other Purchased Services 22, Supplies 27, Property 4, Other Objects 5,750 Total Support Services - Business $394,618 Page - 2 of Operation and Maintenance of Plant Services 100 Personnel Services - Salaries 868, Personnel Services - Employee Benefits 729,046 Page 15 Amount

16 Final General Fund Budget Estimated Expenditures and Other Financing Uses: Detail LEA : Printed 6/9/2017 7:53:18 AM Description Bald Eagle Area SD 300 Purchased Professional and Technical Services 84, Purchased Property Services 666, Other Purchased Services 122, Supplies 341, Property 65, Other Objects 11,500 Total Operation and Maintenance of Plant Services $2,888, Student Transportation Services 300 Purchased Professional and Technical Services 3, Other Purchased Services 1,984, Supplies 4,500 Total Student Transportation Services $1,992, Support Services - Central 200 Personnel Services - Employee Benefits 20, Purchased Professional and Technical Services 17, Other Purchased Services 9, Other Objects 500 Total Support Services - Central $47, Other Support Services 100 Personnel Services - Salaries 21, Personnel Services - Employee Benefits 28, Purchased Property Services 2,000 Total Other Support Services $52,369 Total Support Services $10,761, Operation of Non-Instructional Services 3200 Student Activities 100 Personnel Services - Salaries 460, Personnel Services - Employee Benefits 190, Purchased Professional and Technical Services 103, Purchased Property Services 9, Other Purchased Services 50, Supplies 77, Property 11, Other Objects 20,100 Total Student Activities $923, Community Services 100 Personnel Services - Salaries 7, Personnel Services - Employee Benefits 2, Purchased Professional and Technical Services 7,000 Total Community Services $16,918 Total Operation of Non-Instructional Services $940, Other Expenditures and Financing Uses 5100 Debt Service / Other Expenditures and Financing Uses Page 16 Page - 3 of 4 Amount

17 Final General Fund Budget Estimated Expenditures and Other Financing Uses: Detail LEA : Printed 6/9/2017 7:53:18 AM Description Bald Eagle Area SD 800 Other Objects 923, Other Uses of Funds 1,420,000 Total Debt Service / Other Expenditures and Financing Uses $2,343, Interfund Transfers - Out 900 Other Uses of Funds 400,000 Total Interfund Transfers - Out $400, Budgetary Reserve 800 Other Objects 200,000 Total Budgetary Reserve $200,000 Total Other Expenditures and Financing Uses $2,943,568 TOTAL EXPENDITURES $32,741,311 Page - 4 of 4 Amount Page 17

18 Final General Fund Budget Schedule Of Cash And Investments (CAIN) Printed 6/9/2017 7:53:19 AM Page - 1 of 2 Cash and Short-Term Investments 06/30/2017 Estimate 06/30/2018 Projection General Fund 8,905,954 8,555,954 Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 690, 1850 Capital Reserve Fund ,987,414 2,995,914 Other Capital Projects Fund 126, ,250 Debt Service Fund Food Service / Cafeteria Operations Fund 3,500 4,000 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 Cash and Short-Term Investments $12,023,568 $11,683,118 Long-Term Investments 06/30/2017 Estimate 06/30/2018 Projection General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 690, 1850 Capital Reserve Fund Other Capital Projects Fund Debt Service Fund Food Service / 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 18

19 Final General Fund Budget Schedule Of Cash And Investments (CAIN) Printed 6/9/2017 7:53:19 AM Page - 2 of 2 Long-Term Investments 06/30/2017 Estimate 06/30/2018 Projection Permanent Fund Total Long-Term Investments TOTAL CASH AND INVESTMENTS $12,023,568 $11,683,118 Page 19

20 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/9/2017 7:53:19 AM Page - 1 of 6 Long-Term Indebtedness 06/30/2017 Estimate 06/30/2018 Projection General Fund 20,525,000 19,035, , , , ,328 38,778,525 41,889,450 Total General Fund $60,392,017 $62,267,433 Public Purpose (Expendable) Trust Fund Total Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Total Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund Total Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 690, 1850 Page 20

21 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/9/2017 7:53:19 AM Page - 2 of 6 Long-Term Indebtedness 06/30/2017 Estimate 06/30/2018 Projection Total Capital Reserve Fund - 690, 1850 Capital Reserve Fund Total Capital Reserve Fund Other Capital Projects Fund Total Other Capital Projects Fund Debt Service Fund Total Debt Service Fund Food Service / Cafeteria Operations Fund 29,750 28,500 Page 21

22 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/9/2017 7:53:19 AM Page - 3 of 6 Long-Term Indebtedness 06/30/2017 Estimate 06/30/2018 Projection 1,406,475 1,295,550 Total Food Service / Cafeteria Operations Fund $1,436,225 $1,324,050 Child Care Operations Fund Total Child Care Operations Fund Other Enterprise Funds Total Other Enterprise Funds Internal Service Fund Total Internal Service Fund Private Purpose Trust Fund Total Private Purpose Trust Fund Page 22

23 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/9/2017 7:53:19 AM Page - 4 of 6 Long-Term Indebtedness 06/30/2017 Estimate 06/30/2018 Projection Investment Trust Fund Total Investment Trust Fund Pension Trust Fund Total Pension Trust Fund Activity Fund Total Activity Fund Other Agency Fund Total Other Agency Fund Permanent Fund Page 23

24 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/9/2017 7:53:19 AM Page - 5 of 6 Long-Term Indebtedness 06/30/2017 Estimate 06/30/2018 Projection Total Permanent Fund Total Long-Term Indebtedness $61,828,242 $63,591,483 Page 24

25 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/9/2017 7:53:19 AM Page - 6 of 6 Short-Term Payables 06/30/2017 Estimate 06/30/2018 Projection General Fund 1,420,000 1,490,000 Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 690, 1850 Capital Reserve Fund Other Capital Projects Fund Debt Service Fund Food Service / 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-Term Payables $1,420,000 $1,490,000 TOTAL INDEBTEDNESS $63,248,242 $65,081,483 Page 25

26 Final General Fund Budget Fund Balance Summary (FBS) Printed 6/9/2017 7:53:20 AM Page - 1 of 1 Account Description Amounts 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 3,937, Assigned Fund Balance 639, Unassigned Fund Balance 2,408,443 Total Ending Fund Balance - Committed, Assigned, and Unassigned $6,985, Budgetary Reserve 200,000 Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $7,185,075 Page 26