C/11/li'' cf"/(t/(y. ct' /11/(tf FINAL GENERAL FUND BUDGET. Fiscal Year General Fund Budget Approval

Transcription

1 LEA Name : Whitehall-Coplay SD Class: 3 AUN Number: County : Lehigh FINAL GENERAL FUND BUDGET Fiscal Year General Fund Budget Approval - Date of Adoption of the General Fund Budget: 6/1 1/218 Date C/11/li'' Secretary~ofthe Board ~ quired Date cf"/(t/(y CM,: ohool.!i:.,m; ~~ O,l~ I Date ct' /11/(tf J. Michael Malay Contact Person (61) Extn :125 Telephone Extension malaym@whitehallcoplay.org Address Printed 6/6/218 9:25:58 AM Page 1

2 (1/21) CERTIFICATION OF ESTIMATED ENDING FUND BALANCE FROM GENERAL FUND BUDGET 24 PS SCHOOL DISTRICT : Whitehall-Coplay SD COUNTY: Lehigh AUN: 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: Less Than or Equal to $11,999,999 Total Budgeted Expenditures Between $12,, and $12,999,999 Between $13,, and $13,999, ~ -~ Between $14,, and $14,999,999 Between $15,, and $15,999, _...,...,,.,,,..._,,. ~-~--- _Between $16,, and $16,999,999,~ ,.~... _...,..,......,..,...,_ Between $17,, and $17,999, _._...,. - --=r ~~,.~-- -.,... : Between $18,, and $18,999, ~~ :Greater Than or Equal to $19,, Fund Balance % Limit (less than or equal to) % 11.5% 11.% 1.5% 1.% 9.5% ~ , % 8.5% 8.% Did you raise property taxes in SY (compared to )? Yes No ' 1' If yes, see information below, taken from the General Fund Budget. Total Budgeted Expenditures Ending Unassigned Fund Balance Ending Unassigned Fund Balance as a percentage (%) of Total Budgeted Expenditures $ $ % The Estimated Ending Unassigned Fund Balance is within the allowable limits. Yes No - ~ SIGNATURE OF SUPERINTENDENT - /!;;tf I hereby certify that the above information is accurate and complete. DATE,;11/1r DUE DATE: AUGUST 15, 218 Printed 6/6/218 9:25:59 AM Page 2

3 CERTIFICATION OF USE OF PDE-228 FOR PUBLIC INSPECTION OF PROPOSED BUDGET 24 PS 6-687(a)(1) (3/26) School District Name : Whitehall-Coplay SD County: AUN Number: Lehigh 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 avallabl.e 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. DATE DUE DATE: lf,:;;-~~ly FOLLOWING ADO'J>TtdN" OF PROPOSED FINAL GENERAL FUND BUDGET Prlnted 5/1/21812:18:47 PM

4 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/ :44:49 AM Validations Page - 1 of 1 Val Number 86 Description Ending Fund Balance Entry and Budgetary Reserve: If 59 Budgetary Reserve is not equal to, a justification must be entered below. Justification In addition to appropriations, it is a sound management practice to provide for operating contingencies through Budgetary Reserve. Experience indicates that there are certain variables over which control is impossible. 88 Ending Fund Balance Entry and Budgetary Reserve: If 85 Estimated Ending Unassigned Fund Balance is not equal to, a justification must be entered below. A portion of fund balance below 8% of budgeted expenditures, in order to gain favorable access to the bond market and for unforeseen expenditures in the fiscal year. 815 Ending Fund Balance Entry and Budgetary Reserve: If 83 Committed Fund Balance is not equal to, a justification must be entered below. A portion of fund balance is committed for PSERS rate stabilization and Other Post Employment Benefits. Page 4

5 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:5 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 81 Nonspendable Fund Balance 82 Restricted Fund Balance 83 Committed Fund Balance 3,728, Assigned Fund Balance 85 Unassigned Fund Balance 6,396,597 Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year $1.124,923 Estimated Revenues And Other Financing Sources 6 Revenue from Local Sources 7 Revenue from State Sources 8 Revenue from Federal Sources 9 Other Financing Sources Total Estimated Revenues And Other Financing Sources 48,86,92 19,967,329 1,71,639 1, $69 135,888 Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation $79, Page 5

6 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:5 AM Estimated Revenues and Other Financing Sources: Detail Page - 1 of 2 REVENUE FROM LOCAL SOURCES 6111 Current Real Estate Taxes 6112 Interim Real Estate Taxes 6113 Public Utility Realty Taxes 612 Current Per Capita Taxes, Section Current Act 511 Taxes - Flat Rate Assessments 615 Current Act 511 Taxes - Proportional Assessments 64 Delinquencies on Taxes Levied/ Assessed by the LEA 65 Earnings on Investments 67 Revenues from LEA Activities 68 Revenues from Intermediary Sources/ Pass-Through Funds 691 O Rentals 692 Contributions and Donations from Private Sources 694 Tuition from Patrons 699 Refunds and Other Miscellaneous Revenue REVENUE FROM LOCAL SOURCES REVENUE FROM STATE SOURCES 711 Basic Education Funding 716 Tuition for Orphans Subsidy 7271 Special Education funds for School-Aged Pupils 7311 Pupil Transportation Subsidy 732 Rental and Sinking Fund Payments/ Building Reimbursement Subsidy 733 Health Services (Medical, Dental, Nurse, Act 25) 734 State Property Tax Reduction Allocation 755 Ready to Learn Block Grant 781 O State Share of Social Security and Medicare Taxes 782 State Share of Retirement Contributions REVENUE FROM STATE SOURCES 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 8516 NCLB, Title Ill - Language Instruction for Limited English Proficient and Immigrant Students 869 other Restricted Federal Grants-in-Aid Through the Commonwealth of PA REVENUE FROM FEDERAL SOURCES 39,462,292 1, 45, 7,5 139,5 5,68, 1,16, 2, 78, 778,66 4, 5, 223, 6,562 $48,86,92 8,13,188 8, 2,12,537 9, 49,339 9, 1,182,26 514,816 1,16, 5,38,243 $19,967, , ,59 45,34 19,68 $1,71,639 Page 6

7 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/ :44:5 AM Estimated Revenues and Other Financing Sources: Detail Page - 2 of 2 OTHER FINANCING SOURCES 99 Other Financing Sources Not Listed Elsewhere in the 9 Series OTHER FINANCING SOURCES TOTAL ESTIMATED REVENUES AND OTHER SOURCES 1, $1, 69,135,888 Page 7

8 Final General Fund Budget AUN: Whitehall-Coplay SD Printed 6/12/218 9:44:51 AM Real Estate Tax Rate (RETR) Report Multi-County Rebalancing Based on Methodology of Section of School Code Page- 1 of3 Act 1 Index (current): 3.2% Calculation Method: Rate Approx. Tax Revenue from RE Taxes: Amount of Tax Rellef for Homestead Exclusions Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation: $39,462,292 $1, $4, $ Lehigh Total Data a. Assessed Value b. Real Estate Mills I Data c. 216 STEB Market Value d. Assessed Value e. Assessed Value of New Constr/ Renov Calculations f Tax Levy (a b) Calculations g. Percent of Total Market Value II. h. Rebalanced Tax Levy (ftotal g) i. Base Mills Subject to Index (h / a * 1) if no reassessment (h / (d-e) * 1) if reassessment Calculation of Tax Rates and Levies Generated $2.451,291, $2,143,54,85 $2,457,16, $ $4,673,541 1.% $4,673, $2,451,291,3 $2,143,54,85 $2.457,16, $ $4,673,541 1.% $4,673,541 j. Weighted Avg. Collection Percentage 96.% 96.% k. Tax Levy Needed $42,288,76 $42,288,76 (Approx. Tax Levy* g) I Real Estate Tax Rate Ill. (k / d 1) m. Tax Levy Generated by Mills $42,288,76 $42,288,76 (I/ 1 d) n. Tax Levy minus Tax Relief for Homestead Exclusions $41,16,554 (m -Amount of Tax Relief for Homestead Exclusions) a. Net Tax Revenue Generated By Mills $39,462,292 (n *Est.Pct. Collection) Page 8---

9 Ftnal General Fund Budget AUN: Whitehall-Coplay SD Printed 6/12/218 9:44:51 AM Real Estate Tax Rate (RETR) Report Multi-County Rebalancing Based on Methodology of Section of School Code Page - 2 of 3 Act 1 Index (current): 3.2% 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: $39,462,292 $1,182,26 $4,644,498 $42,288,76 Lehigh 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 / 1 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. Pct. Collection) $42,74,5 No $214,26 $25,69 $42,74,5 $214,26 $25,69 Information Related to Property Tax Relief V. Assessed Value Exclusion per Homestead Number of Homestead/Farmstead Properties $9, Median Assessed Value of Homestead Properties $159,7 Page 9

10 Final General Fund Budget AUN: Whitehall-Coplay SD Printed 6/12/218 9:44:51 AM Real Estate Tax Rate {RETR} Report Multi-County Rebalancing Based on Methodology of Section of School Code Page- 3of3 Act 1 Index {current}: 3.2% 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: $39,462,292 $1,182,26 $4,644,498 $42,288,76 Lehigh Total 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 $1,182,26 $ Lowering RE Tax Rate $ $1,182,26 $ $1,182,26 Page 1

11 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:52 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 Levy Generated by Mills Lehigh Totals: 2,457,16, 2,457,16, ,288,76 42,288,76 Amount of Tax Relief for Homestead Exclusions 1,182,26 = Tax Levy Minus Homestead Exclusions 41,16,554 X Percent Collected 96.% 96.% = Net Tax Revenue Generated By Mills 39,462,292 Rate Estimated Revenue Current Per Capita Taxes Section 679 Current Act 511 Taxes - Flat Rate Assessments Current Act 511 Per Capita Taxes Current Act 511 Occupation Taxes - Flat Rate Current Act 511 Local Services Taxes Current Act 511 Trailer Taxes Current Act 511 Business Privilege Taxes - Flat Rate Current Act 511 Mechanical Device Taxes - Flat Rate Current Act 511 Taxes, Other Flat Rate Assessments $5. Rate Add'I Rate (if ag1,2i.) Tax Levy $5. $. 7,5 $. $. $5. $. 69, $. $. $. $. $. $. $. $. 7,5 Estimated Revenue 7,5 69, Total Current Act 511 Taxes - Flat Rate Assessments Current Act 511 Taxes - Proportional Assessments Current Act 511 Earned Income Taxes Current Act 511 Occupation Taxes Current Act 511 Real Estate Transfer Taxes Current Act 511 Amusement Taxes Current Act 511 Business Privilege Taxes Current Act 511 Mechanical Device Taxes - Percentage Current Act 511 Mercantile Taxes Current Act 511 Taxes, Other Proportional Assessments Rate Add'I Rate (if appl.).5%.%...5%.%.%.% %.%.. 139,5 Tax Levy 3,5, 75, 1,43, 139,5 Estimated Revenue 3,5, 75, 1,43, Total Current Act 511 Taxes - Proportional Assessments Total Act 511, Current Taxes 5,68, 5,68,, 5,819,5 Act 511 Tax Limit > 2,143,54,85 X 12 25,722,58 Market Value MIiis (511 Limit) Page 11

12 Final General Fund Budget Comparison of Tax Rate Changes to Index LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:53 AM Page - 1 of 1 Tax Rate Charged in: Additional Tax Rate Tax Percent Less than Charged in: Percent Less than Functio Description Change in or equal to Index Change in or equal to n Rate Index (Rebalanced) Rate Index (Rebalanced) 6111 Current Real Estate Taxes Lehigh % No 3.2% 612 Current Per Capita Taxes, Section 679 $5. $5..% Yes 3.2% Current Act 511 Taxes Flat R~t!;! AQS:!;!ssmeots 6141 Current Act 511 Per Capita Taxes $5. $5..% Yes 3.2% 6143 Current Act 511 Local Services Taxes $5. $5..% Yes 3.2% Current Act 511 Taxes - Progortional Assessments 6151 Current Act 511 Earned Income Taxes.5%.5%.% Yes 3.2% 6153 Current Act 511 Real Estate Transfer Taxes.5%.5%.% Yes 3.2% 6155 Current Act 511 Business Privilege Taxes % Yes 3.2% Page 12

13 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:53 AM Estimated Expenditures and Other Financing Uses: Budget Summary Page - 1 of 1 Description 1 Instruction 11 Regular Programs - Elementary/ Secondary 12 Special Programs - Elementary/ Secondary 13 Vocational Education 14 Other Instructional Programs - Elementary/ Secondary 15 Nonpublic School Programs 16 Adult Education Programs 17 Higher Education Programs for Secondary Students Total Instruction 2 Support Services 21 Support Services- Students 22 Support Services - Instructional Staff 23 Support Services - Administration 24 Support Services - Pupil Health 25 Support Services - Business 26 Operation and Maintenance of Plant Services 27 Student Transportation Services 28 Support Services - Central 29 Other Support Services Total Support Services 3 Operation of Non-Instructional Services 32 Student Activities 33 Community Services Total Operation of Non-Instructional Services 4 Facilities Acquisition, Construction and Improvement Services 4 Facilities Acquisition, Construction and Improvement Services Total Facilities Acquisition, Construction and Improvement Services 5 Other Expenditures and Financing Uses 51 Debt Service/ Other Expenditures and Financing Uses 59 Budgetary Reserve Total Other Expenditures and Financing Uses Total Estimated Expenditures and Other Financing Uses 3,99,31 1,196,446 1,915,179 51,461 24,581 6, ,648 $43,711,788 2,932,474 2,535,597 3,788, , ,184 5,253,831 3,76,846 9,5 58,777 $19,896,638 1,3,11 11,2 $1,311,13 7, $7, 4,997,332 4, $5,397,332 $7,386,888 Page 13

14 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:53 AM Estimated Expenditures and Other Financing Uses: Detail Page-1of4 Description 1 Instruction 11 Regular Programs - Elementary I Secondary 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property 8 Other Objects Total Regular Programs - Elementary I Secondary 12 Special Programs - Elementary I Secondary 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies 8 Other Objects Total Special Programs Elementary/ Secondary 13 Vocational Education 5 Other Purchased Services Total Vocational Education 14 Other Instructional Programs Elementary/ Secondary 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 5 Other Purchased Services Total Other Instructional Programs - Elementary I Secondary 15 Nonpublic School Programs 1 Personnel Services - Salaries Total Nonpublic School Programs 16 Adult Education Programs 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 6 Supplies Total Adult Education Programs 17 Higher Education Programs for Secondary Students 5 Other Purchased Services Total Higher Education Programs for Secondary Students Total Instruction 2 Support Services 16,341,693 9,699,5 248,5 111,2 2,885,965 1,39, ,2 1,5 $3,99,31 4,481,941 2,521,57 2,863, ,25 62,328 6 $1,196,446 1,915,179 $1,915,179 32, 13,461 6, $51,461 24,581 $24,581 2, 842 3, 6 $6, ,648 $527,648 $43,711, Support Services - Students Page 14

15 Final General Fund Budget LEA: Printed 6/12/218 9:44:53 AM Description Whitehall-Coplay SD 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 8 Other Objects Total Support Services - Students 22 Support Services - Instructional Staff 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property 8 Other Objects Total Support Services - Instructional Staff 23 Support Services Administration 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 8 Other Objects Total Support Services - Administration 24 Support Services - Pupil Health 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property Total Support Services - Pupil Health 25 Support Services - Business 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property 8 Other Objects Page 15 Estimated Expenditures and Other Financing Uses: Detail Page - 2 of 4 Amount 1,748,354 1,54,594 56,42 6,5 4,4 6,56 2,15 $2,932,474 1,274, , ,176 6,867 3,3 189,177 5,5 1,825 $2,535,597 2,47,114 1,328,96 285, ,991 26,674 27,539 $3,788, , ,367 5, 5 5,2 17,5 6, $761,761 41,76 234, ,4 1, 8, 1,2 7, 695

16 Final General Fund Budget LEA: Printed 6/12/218 9:44:53 AM Description Whitehall-Coplay SD Total Support Services - Business 26 Operation and Maintenance of Plant Services 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property Total Operation and Maintenance of Plant Services 27 Student Transportation Services 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property BOO Other Objects Total Student Transportation Services 28 Support Services - Central 3 Purchased Professional and Technical Services 5 Other Purchased Services Total Support Services Central 29 Other Support Services 5 Other Purchased Services Total Other Support Services Total Support Services 3 Operation of Non-Instructional Services 32 Student Activities 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 8 Other Objects Total Student Activities 33 Community Services 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 6 Supplies Estimated Expenditures and Other Financing Uses: Detail Page - 3 of 4 Amount $795,184 1,583,113 1,82,81 139,2 1,253, , ,8 41,1 $5,253,831 1,567, ,63 58,2 21,2 594,53 313,7 443,4 25 $3,76,846 7,8 1,7 $9,5, 58,777 $58,777 $19,896, ,589 39,53 19,356 11,3 127,36 97,27 21,75 $1,3,11 2, ,35 Page 16

17 Flnal General Fund Budget LEA: Printed 6/12/218 9:44:53 AM Description Total Community Services Whitehall-Coplay SD Total Operation of Non-Instructional Services 4 Facilities Acquisition, Construction and Improvement Services 4 Facilities Acquisition, Construction and Improvement Services 4 Purchased Property Services Total Facilities Acquisition, Construction and Improvement Services Total Facilities Acquisition, Construction and Improvement Services 5 Other Expenditures and Financing Uses 51 Debt Service I Other Expenditures and Financing Uses 8 other Objects 9 Other Uses of Funds Total Debt Service I Other Expenditures and Financing Uses 59 Budgetary Reserve 8 Other Objects Total Budgetary Reserve Total Other Expenditures and Financing Uses TOTAL EXPENDITURES Estimated Expenditures and Other Financing Uses: Detail Page - 4 of 4 Amount $11,2 $1,311,13 7, $7, $7, 1,982,332 3,15, :$4,997,332 4, $4, $5,397,332 $7,386,888' Page 17

18 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:54 AM Cash and Short-Term Investments General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic/ School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 69, 185 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 Cash' and Short-Term Investments Long-Term Investments General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic/ School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 69, 185 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 6/3/218 Estimate 12,, 8, 5, 17, 19, $13,66, 6/3/218 Estimate Schedule Of Cash And Investments (CAIN) Page - 1 of 2 6/3/219 Projection 11,, 7, 4, 17, 19, $12,46, 6/3/219 Projection

19 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:54 AM Long-Term Investments Permanent Fund Total Long-Term Investments TOTAL CASH AND INVESTMENTS Schedule Of Cash And Investments (CAIN) Page~ 2 of 2 6/3/218 Estimate 6/3(219 Projection $13,66, $12,46, Page 19

20 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:54 AM Long-Term Indebtedness General Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPES) 599 Other Noncurrent Liabilities Total General Fund Public Purpose (Expendable) Trust Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPES) 599 Other Noncurrent Liabilities Total Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds 51 O Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPES) 599 Other Noncurrent Liabilities Total Other.Comptroller~Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPES) 599 Other Noncurrent Liabilities Total Athletic/ School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 69, Bonds Payable 52 Extended-Term Financing Agreements Payable Page 2 6/3/218 Estimate 69,5, 1,2, 1,1, 12,, $173,8, Schedule Of Indebtedness (DEBT) Page - 1 of 6 6/3/219 Projection 81,, 1,2, 1,2, 12,, $185,4,

21 Final General Fund Budget LEA : Whitehall-Coplay SD Printed 6/12/218 9:44:54 AM Long-Term Indebtedness 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 other Noncurrent Liabilities Total Capital Reserve Fund - 69, 185 Capital Reserve Fund Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Noncurrent Liabilities Total Capital Reserve Fund Other Capital Projects Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Noncurrent Liabilities Total Other Capital proje_cts Fund Debt Service Fund 51 O Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 other Noncurrent Liabilities Total Debt Service Fund Food Service I Cafeteria Operations Fund 51 O Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations Page 21 Schedule Of Indebtedness (DEBT) 6/3(218 Estimate 6/3/219 Projection Page - 2 of 6

22 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:54 AM Long-Term Indebtedness Schedule Of Indebtedness (DEBT) 6/3/218 Estimate 6/3/219 Projection Page - 3 of 6 56 Other Post~Employment Benefits (OPEB) 599 Other Noncurrent Liabilities Total Food Service/ Cafeteria Operations Fund Child Care Operations Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Noncurrent Liabilities Total Child Care Operations Fund Other Enterprise Funds 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Noncurrent Liabilities Total Other Enterprise Funds Internal Service Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPES) 599 Other Noncurrent Liabilities Total Internal Service Fund Private Purpose Trust Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits {OPES) 599 Other Noncurrent Liabilities Total Private Purpose Trust Fund Page 22

23 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:54 AM Long-Term Indebtedness Investment Trust Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Noncurrent Liabilities Total Investment Trust Fund Pension Trust Fund 51 O Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPES) 599 Other Noncurrent Liabilities Total Pension Trust Fund Activity Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Noncurrent Liabilities Total Activity Fund Other Agency Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Noncurrent Liabilities Total Other Agency Fund Permanent Fund 51 O Bonds Payable 52 Extended-Term Financing Agreements Payable Page 23 Schedule Of Indebtedness (DEBT) 6/3/218 Estimate 6/3/219 Projection Page. 4 of 6

24 Final General Fund Budget LEA : Whitehall-Coplay SD Printed 6/12/218 9:44:54 AM Long-Term Indebtedness 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Noncurrent Liabilities Total Permanent Fund Total Long-Term Indebtedness Schedule Of Indebtedness (DEBT) Page - 5 of 6 6/3/218 Estimate 6/3/219 Projection $173,8, $185,4, Page 24

25 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:54 AM Short-Term Payables General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic/ School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 69, 185 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 f icfrii.i:. 1NDEBrEoNEss Schedule Of Indebtedness (DEBT} Page w 6 of6 6/3/218 Estimate 6/3/219 Projection $173,8, $ib5,4, I Page 25

26 Final General Fund Budget LEA: Whitehall-Coplay SD Printed 6/12/218 9:44:55 AM Fund Balance Summary {FBS) Page 1 of1 Account Description Amounts 81 Nonspendable Fund Balance 82 Restricted Fund Balance 83 Committed Fund Balance 3,728, Assigned Fund Balance 85 Unassigned Fund Balance Total Ending Fund Balance - Committed, Assigned, and Unassigned 5,145,597 $8,873, Budgetary Reserve 4, Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $9,273,923 Page 26