PDE-2028-FINAL GENERAL FUND BUDGET FISCAL YEAR 07/01/ /30/2015 PENNSBURY SCHOOL DISTRICT

Transcription

1 PDE-228-FINAL GENERAL FUND BUDGET FISCAL YEAR 7/1/214-6/3/215 PENNSBURY SCHOOL DISTRICT

2 LEA Name: Pennsbury SD Class: 2 AUN Number: County: Bucks PDE FINAL GENERAL FUND BUDGET Fiscal Year 7/1/214-6/3/215 General Fund Budget Approval Date of Adoption of the General Fund Budget: 6/17/214 President of the OE' c Secretary of the Board - Original Signature Required - 'M t u._ L Ch inistrator"=".f.1.;:s- nature Required Date _rl!_± Date -( 7/_Jj ro U- Ip /3/ I tf- Joanne J Godzieba Contact Person (215) Telephone Extension 1godzieba@pennsbury k12.pa.us Address Return to: Pennsylvania Department of Education Bureau of Budget and Fiscal Management Division of Subsidy Data and Administration 333 Market Street Harrisburg, PA /26/ AM

3 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:34 PM v2.1 ITEM AMOUNTS ESTIMATED REVENUES AND OTHER FINANCING SOURCES: BUDGET SUMMARY Page A-1 Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year 1 Estimated Beginning Fund Balance - Committed 2 Estimated Beginning Fund Balance - Assigned 3 Estimated Beginning Fund Balance - Unassigned ,974,451 3,658,742 Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year 1,633,193 Estimated Revenues And Other Financing Sources 6 Revenue from Local Sources 137,157,255 7 Revenue from State Sources 41,81,745 8 Revenue from Federal Sources 1,59, 9 Other Financing Sources Total Estimated Revenues And Other Financing Sources 18,549, Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation 191,182,193

4 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:35 PM v2.1 ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page B-1 FUNCTION DESCRIPTION Amounts REVENUE FROM LOCAL SOURCES 6111 Current Real Estate Taxes 127,957, Interim Real Estate Taxes 715, Public Utility Realty Tax 18, 6114 Payments in Lieu of Current Taxes - State I Local Reimbursement 6115 Payments in Lieu of Current Taxes - Federal Reimbursement 612 Per Capita Taxes, Section Taxpayer Relief Taxes - Proportional Assessments 614 Current Act 511 Taxes - Flat Rate Assessments 615 Current Act 511 Taxes - Proportional Assessments 1,9, 616 Non-Real Estate Taxes - First Class Districts Only 64 Delinquencies on Taxes Levied I Assessed by LEA 3,153, Earnings on Investments 1, 67 Revenues from District Activities 6, 68 Revenue from Intermediary Sources I Pass-Through Funds 1,85, 691 Rentals 41, Contributions/Donations/Grants From Private Sources 694 Tuition from Patrons 52, 696 Services Provided Other Local Governmental Units I LEAs 697 Services Provided Other Funds 698 Revenue From Community Service Activities 699 Refunds and Other Miscellaneous Revenue 31, REVENUE FROM LOCAL SOURCES 137,157,255

5 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:35 PM v2.1 ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page B-2 FUNCTION DESCRIPTION Amounts REVENUE FROM STATE SOURCES 711 Basic Education Funding (Gross) 14,933,4 716 Tuition for Orphans and Children Placed in Private Homes 14, 717 School Improvement Grants 718 Staff and Program Development 722 Vocational Education 724 Driver Education - Student 725 Migratory Children 726 Workforce Investment Act 7271 Special Education Funding for School Aged Pupils 5,17, 7272 Early Intervention 728 Adult Literacy 7292 Pre-K Counts 395, Other Program Subsidies Not Listed in 72 Series 731 Transportation (Regular and Additional) 2,26, Rental and Sinking Fund Payments I Building Reimbursement Subsidy 75, 733 Health Services (Medical, Dental, Nurse, Act 25) 225, 734 State Property Tax Reduction Allocation 4,157, Sewage Treatment Operations I Environmental Subsidies 736 Safe Schools 74 Vocational Training of the Unemployed 751 PA Accountability Grants 322, 759 Supplemental Equipment Grants 7598 Revenue for the Support of Public Schools 7599 Other State Revenue Not Listed in the 75 Series 781 State Share of Social Security and Medicare Taxes 3,555, State Share of Retirement Contributions 9,945,95 79 Revenue for Technology REVENUE FROM STATE SOURCES 41,81,745

6 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:35 PM v2.1 FUNCTION DESCRIPTION Amounts REVENUE FROM FEDERAL SOURCES 811O Payments for Federally Impacted Areas - P.L Other Unrestricted Grants-in-Aid Direct from Federal Government 82 Unrestricted Grants-in-Aid from Federal Gov't Through Commonwealth 831 Payments for Federally Impacted Areas - P.L Energy Conservation Grants - TA and ECM 839 Other Restricted Grants-in-Aid Directly from Federal Government 8511 Grants for IDEA and NCLB Programs not Specified in 851 series 8512 IDEA, Part B 8513 IDEA, Section NCLB, Title I - Improving the Acad. Achvmnt. of the Disadvantaged 635, 8515 NCLB, Title II - Prep., Train. & Recruit. High Qual. Teachers & Principals 26, 8516 NCLB, Title Ill - Language Instr. for LEP and lmmgrant Students 35, 8517 NCLB, Title IV - 21st Century Schools 8519 NCLB, Title VI - Flexibility and Accountability 8521 Vocational Education - Operating Expenditures 854 Nutrition Education and Training 856 Federal Block Grants 858 Child Care and Development Block Grants 861 Homeless Assistance Act 862 Adult Basic Education 864 Headstart 866 Workforce Investment Act 869 Other Restricted Federal Grants-in-Aid Through the Commonwealth 8731 ARRA - Build America Bonds 8732 ARRA-Qualified School Construction Bonds (QSCB) 8733 ARRA-Qualified Zone Academy Bonds (QZAB) 881 School-Based Access Medicaid Reimbursement Program (SBAP) (ACCESS) 6, 882 Medical Assistance Reimbursement For Administrative Claiming (Quarterly) 6, 883 Medical Assistance Reimbursements (ACCESS) - Early Intervention REVENUE FROM FEDERAL SOURCES 1,59, ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page B-3

7 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:35 PM v2.1 ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page B-4 FUNCTION DESCRIPTION Amounts OTHER FINANCING SOURCES 91 Sale of Bonds 92 Proceeds From Extended Term Financing 932 Special Revenue Fund Transfers 933 Capital Projects Fund Transfers 934 Debt Service Fund Transfers 935 Enterprise Fund Transfers 936 Internal Service Fund Transfers 937 Trust and Agency Fund Transfers 938 Activity Fund Transfers 939 Permanent Fund Transfers 94 Sale or Compensation for Loss of Fixed Assets 95 Capital Contributions 971 Transfers from Component Units 972 Transfers from Primary Governments 98 lntrafund Transfers In 99 Other Financing Sources Not Listed in the 9 Series OTHER FINANCING SOURCES TOTAL ESTIMATED REVENUES AND OTHER SOURCES 18,549,

8 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:37 PM v2.1 Act 1 Index (current): 2.1% Calculation Method: Rate Real Estate Tax Rate (RETR) Report for Multi-County Rebalancing Based on Methodology of Section of School Code Page C-1 Approx. Tax Revenue from RE Taxes: $127,957,73 Amount of Tax Relief for Homestead Exclusions + $4,183,426 Total Approx. Tax Revenue: $132,141,129 Approx. Tax Levy for Tax Rate Calculation: $137,57,469 Bucks Total Data a. Assessed Value b. Real Estate Mills I Data c. 212 STEB Market Value d. Assessed Value e. Assessed Value of New Constr/ Renov $891,274, $7,594,47, 71 $893,173,47 $ $891,274,6 $7,594,47,71 $893, 173,47 $ Calculations f Tax Levy (a b) $133,958,572 $133,958,572 Calculations II. g. Percent oftotal Market Value 1.% 1.% h. Rebalanced Tax Levy $133,958,572 $133,958,572 (f Total g) i. Base Mills Subject to Index (h I a 1) if no reassessment (h I (d-e) 1) if reassessment 15.3 Ill. Calculation of Tax Rates and Levies Generated j. Weighted Avg. Collection Percentage 96.3% 96.3% k. Tax Levy Needed $137,57,469 $137,57,469 (Approx. Tax Levy g) I Real Estate Tax Rate (k I d * 1) m. Tax Levy Generated by Mills (1 / 1.d) $137,57,469 $137,57,469 n. Tax Levy minus Tax Relief for Homestead Exclusions $132,874,43 (m - Amount of Tax Relief for Homestead Exclusions) o. Net Tax Revenue Generated By Mills $127,957,73 (n Est. Pct. Collection)

9 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:38 PM v2.1 Real Estate Tax Rate (RETR) Report for Multi-County Rebalancing Based on Methodology of Section of School Code Page C-2 Act 1 Index (current): 2.1% Calculation Method: Rate Approx. Tax Revenue from RE Taxes: $127,957,73 Amount of Tax Relief for Homestead Exclusions + $4,183,426 Total Approx. Tax Revenue: $132,141,129 Approx. Tax Levy for Tax Rate Calculation: $137,57,469 Bucks 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 $137,63,96 IV. (p I 1) * d) s. Millage Rate within Index? Yes (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). $137,63,96 $ $ Information Related to Property Tax Relief Assessed Value Exclusion per Homestead Number of Homestead/Farmstead Properties v. Median Assessed Value of Homestead Properties $1,52 17,966 17,966 $27,6

10 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:38 PM v2.1 Real Estate Tax Rate (RETR) Report for Multi-County Rebalancing Based on Methodology of Section of School Code Page C-3 Act 1 Index (current): 2.1% Calculation Method: Rate Approx. Tax Revenue from RE Taxes: $127,957,73 Amount of Tax Relief for Homestead Exclusions + $4,183,426 Total Approx. Tax Revenue: $132,141,129 Approx. Tax Levy for Tax Rate Calculation: $137,57,469 Bucks 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 $4,157,975 $25,451 Lowering RE Tax Rate $ $4,157,975 $25,451 $4,183,426

11 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:39 PM v2.1 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 Current Real Estate Taxes County Name Bucks Taxable Assessed Value Real Estate Mills Tax Levy Generated by Mills 893, 173, ,57, Amount of Tax Relief Tax Levy Minus Homestead for Homestead Exclusions Exclusions Percent Collected 96.3% ---.% --.% % Net Tax Revenue Generated By Mills Totals: 893, 173,47 137,57,469 4, 183,426 = 132,874, % 127,957, Per Capita Taxes, Section 679 Rate. Estimated Revenue 614 Current Act 511 Taxes - Flat Rate Assessments Rate Add'I Rate (if appl.) Tax Levy Estimated Revenue 6141 Per Capita Taxes, Act 511 $. $ Occupation Taxes - Flat Rate $. $ Local Services I Occupational Privilege Taxes $. $ Trailer Taxes $. $ Business Privilege Taxes - Flat Rate $. $ Mechanical Device Taxes - Flat Rate $. $ Other Flat Rate Assessments Total Current Act 511 Taxes - Flat Rate Assessments $. $. Q Q 615 Current Act 511 Taxes - Proportional Assessments Rate Add'I Rate (if appl.) Tax Levy Estimated Revenue 6151 Earned Income Taxes, Act 511.%.% 6152 Occupation Taxes - Proportional Rate 6153 Real Estate Transfer Taxes.5%.% 1,9, 1,9, 6154 Amusement Taxes.%.% 6155 Business Privilege Taxes - Proportional Rate 6156 Mechanical Device Taxes - Percentage.%.% 6157 Mercantile Taxes 6159 Other Proportional Assessments Total Current Act 511 Taxes - Proportional Assessments 1.9, 1,9. Total Act 511, Current Taxes 1,9, Act 511 Tax Limit ---> 7,594,47,71 x 12 91,128, Market Value Mills (511 Limit)

12 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:43 PM v2.1 Comparison of Tax Rate Changes to Index (CTRI) vs Page E Additional Tax Rate Tax Rate Charged in: Ta Percent K Less than Charged in: Percent Less than Funetion Description Change in Change in or equal to Index or equal to Rate Index (Rebalanced) Rate Index (Rebalanced) Current Real Estate Taxes Bucks County % Yes 2.1% 612 Per Capita Taxes, Section 679 Act 1 EIT/PIT 6131 Earned Income Taxes, Act Personal Income Taxes, Act 1 Act 511 Flat Rate Taxes 6141 Per Capita Taxes, Act Occupation Taxes - Flat Rate 6143 Local Services I 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 Pro12ortional Rate Taxes 6151 Earned Income Taxes, Act Occupation Taxes - Proportional Rate 6153 Real Estate Transfer Taxes.5%.5%.% Yes 2.1% 6154 Amusement Taxes 6155 Business Privilege Taxes - Proportional Rate 6156 Mechanical Device Taxes - Percentage 6157 Mercantile Taxes 6159 Other Proportional Assessments

13 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/ :47 PM v2.1 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: BUDGET SUMMARY Page F-1 ITEM 1 Instruct1on 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 18 Pre-Kindergarten Total 1 Instruction 2 Support Services 75,54,868 32,62,55 7,22,949 1,193,596 5,75 395, ,4, Support Services - Pupil Personnel 7,22, Support Services - Instructional Staff 3,267, Support Services - Administration 9,464, Support Services - Pupil Health 2,58, Support Services - Business 1,998,31 26 Operation & Maintenance of Plant Services 14,743,23 27 Student Transportation Services 8,25, Support Services - Central 2,519, Other Support Services 123, Total 2 Support Services 3 Operation of Non-instructional Services 49,97,41 31 Food Services 32 Student Activities 1,125, Community Services 196, Scholarships and Awards Total 3 Operation of Non-instructional Services 1,321,76 4 Facilities Acquisition, Construction and Improvement Services 4 Facilities Acquisition, Construction and Improvement Services Total 4 Facilities Acquisition, Construction and Improvement AMOUNTS - Total Estimated Expenditures 167,693,96 5 Other Expenditures and Financing Uses 51 Debt Service 13,65,94 52 lnterfund Transfers - Out 4, 53 Transfers Involving Component Units 59 Budgetary Reserve Total Other Financing Uses Total Estimated Expenditures and Other Financing Uses Appropriation of Prior Year Fund Balance 14,5,94 181,699, Total Appropriations Ending Committed, Assigned and Unassigned Fund Balance 181,699, 9,483, 193

14 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:48 PM v2.1 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-1 Function-Object Description Amounts INSTRUCTION 11 Regular Programs - Elementary/Secondary 1 Personnel Services-Salaries 47,752,7 2 Personnel Services-Employee Benefits 22,59,856 3 Purchased Professional & Technical Services 64,65 4 Purchased Property Services 31, Other Purchased Services 2,997,997 6 Supplies 1,586,546 7 Property 227,915 8 Other Objects 1,47 Total Regular Programs - Elementary/Secondary 75,54, Special Programs - Elementary/Secondary 1 Personnel Services-Salaries 16,685,49 2 Personnel Services-Employee Benefits 7,833,321 3 Purchased Professional & Technical Services 4,281,874 4 Purchased Property Services 5, 5 Other Purchased Services 3,16,899 6 Supplies 141,946 7 Property 7,775 8 Other Objects 2 Total Special Programs - Elementary/Secondary 32,62,55 13 Vocational Education 1 Personnel Services-Salaries 1,464,236 2 Personnel Services-Employee Benefits 679,677 3 Purchased Professional & Technical Services 4 Purchased Property Services 12,958 5 Other Purchased Services 5,3,81 6 Supplies 41,155 7 Property Other Objects 25 Total Vocational Education 7,22, Other Instructional Programs - Elementary/Secondary 1 Personnel Services-Salaries 676,887 2 Personnel Services-Employee Benefits 336,764 3 Purchased Professional & Technical Services 73,758 4 Purchased Property Services 3, 5 Other Purchased Services 99, 6 Supplies 4,187 7 Property 8 Other Objects Total Other Instructional Programs - Elementary/Secondary 1,193,596

15 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:48 PM v2.1 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-2 Function-Ob ject Description Amounts Nonpublic School Programs 1 Personnel Services-Salaries 2 Personnel Services-Employee Benefits 3 Purchased Professional & Technical Services 5,75 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property 8 Other Objects Total Nonpublic School Programs 16 Adult Education Programs 1 Personnel Services-Salaries 2 Personnel Services-Employee Benefits 3 Purchased Professional & Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property 8 Other Objects Total Adult Education Programs 17 Higher Education Programs 5 Other Purchased Services 6 Supplies Total Higher Education Programs 18 Pre-Kindergarten 1 Personnel Services-Salaries 15,95 2 Personnel Services-Employee Benefits 53,47 3 Purchased Professional & Technical Services 7,816 4 Purchased Property Services 19,92 5 Other Purchased Services 4,736 6 Supplies 28,682 7 Property 3, 8 Other Objects 128,646 Total Pre-Kindergarten Total Instruction 5, , ,4,935

16 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:48 PM v2.1 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-3 Function-Object Description Amounts - 2 SUPPORT SERVICES 21 Support Services Pupil Personnel 1 Personnel Services-Salaries 4,527,473 2 Personnel Services-Employee Benefits 2,215,98 3 Purchased Professional & Technical Services 75,5 4 Purchased Property Services 11, 5 Other Purchased Services 8,5 6 Supplies 181,993 7 Property 2, 8 Other Objects 775 Total Support Services - Pup 11 Personnel 22 Support Services - Instructional Staff Total Support Services - Instructional Staff 23 Support Services - Administration 7,22,771 1 Personnel Services-Salaries 1,742,869 2 Personnel Services-Employee Benefits 813,826 3 Purchased Professional & Technical Services 18,51 4 Purchased Property Services 189,778 5 Other Purchased Services 82,519 6 Supplies 42,32 7 Property 15,2 8 Other Objects 3,58 Total Support Services - Administration 24 Support Services - Pupil Health 3,267,792 1 Personnel Services-Salaries 5,639,641 2 Personnel Services-Employee Benefits 2,778,244 3 Purchased Professional & Technical Services 657,15 4 Purchased Property Services 64,6 5 Other Purchased Services 51,73 6 Supplies 94,132 7 Property 9,17 8 Other Objects 169,78 9,464,447 1 Personnel Services-Salaries 1,429,646 2 Personnel Services-Employee Benefits 68,68 3 Purchased Professional & Technical Services 427, Purchased Property Services 2,55 5 Other Purchased Services 1,2 6 Supplies 33,8 7 Property 6,46 8 Other Objects Total Support Services - Pupil Health 2,58,687

17 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:48 PM v2.1 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-4 Function-Object Description Amounts Support Services - Business 1 Personnel Services-Salaries 1,12,9BO 2 Personnel Services-Employee Benefits 526,91 3 Purchased Professional & Technical Services 33,937 4 Purchased Property Services 152, 5 Other Purchased Services 131,96 6 Supplies 29,319 7 Property 2,544 BOO Other Objects 1,47 Total Support Services - Business 26 Operation & Maintenance of Plant Services 1,99B,31 1 Personnel Services-Salaries 6,4B9,332 2 Personnel Services-Employee Benefits 2,999,91B 3 Purchased Professional & Technical Services 7,26 4 Purchased Property Services 636,632 5 Other Purchased Services 717,4B5 6 Supplies 3,B22,91 7 Property 7,85 BOO Other Objects 22 Total Operation & Maintenance of Plant Services 27 Student Transportation Services Total Student Transportation Services 2BOO Support Services - Central 14,743,23 1 Personnel Services-Salaries 3,77,942 2 Personnel Services-Employee Benefits 1,71B,3B1 3 Purchased Professional & Technical Services 76, 4 Purchased Property Services 6B,241 5 Other Purchased Services 1,47,94 6 Supplies 1,271,655 7 Property BOO Other Objects 236 Total Support Services - Central B,25,395 1 Personnel Services-Salaries 1,354,793 2 Personnel Services-Employee Benefits 632, Purchased Professional & Technical Services 373,27 4 Purchased Property Services 49,611 5 Other Purchased Services 2,44B 6 Supplies 9,537 7 Property 17, BOO Other Objects 15 2,519,9B5

18 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:48 PM v2.1 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-5 Function-Object Description Amounts Other Support Services 1 Personnel Services-Salaries 2 Personnel Services-Employee Benefits 3 Purchased Professional & Technical Services 4 Purchased Property Services 5 Other Purchased Services 123, 6 Supplies 7 Property 8 Other Objects Total Other Support Services Total Support Services 123, 49,97,41 3 OPERATION OF NON-INSTRUCTIONAL SERVICES 31 Food Services 1 Personnel Services-Salaries 2 Personnel Services-Employee Benefits 3 Purchased Professional & Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property 8 Other Objects Total Food Services 32 Student Activities 1 Personnel Services-Salaries 634,478 2 Personnel Services-Employee Benefits 145,849 3 Purchased Professional & Technical Services 68,997 4 Purchased Property Services 61,659 5 Other Purchased Services 26,571 6 Supplies 153,2 7 Property 9,658 8 Other Objects 25, Total Student Activities 1,125,412

19 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:48 PM v2.1 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-6 Function-Object Description Amounts 33 Community Services 1 Personnel Services-Salaries 2 Personnel Services-Employee Benefits 3 Purchased Professional & Technical Services 19, 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 6,348 7 Property 8 Other Objects Total Community Services 196, Scholarships and Awards 1 Personnel Services-Salaries 2 Personnel Services-Employee Benefits 3 Purchased Professional & Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property 8 Other Objects Total Scholarships and Awards Total Operation of Non-instructional Services - 1,321,76 4 FACILITIES ACQUISITION, CONSTRUCTION AND IMPROVEMENT 4 Facilities Acquisition, Construction and Improvement Services 1 Personnel Services-Salaries 2 Personnel Services-Employee Benefits 3 Purchased Professional & Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property Total Facilities Acquisition, Construction and Improvement Services 5 OTHER EXPENDITURES AND FINANCING USES 51 Debt Service 8 Other Objects 9 Other Uses of Funds Total Debt Service 52 lnterfund Transfers - Out 9 Other Uses of Funds Total lnterfund Transfers - Out 6,681,17 6,924,887 13,65,94 4, 4,

20 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:48 PM v2.1 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-7 Function-Object Description Amounts 53 Transfers Involving Component Units 9 Other Uses of Funds Total Transfers Involving Component Units 59 Budgetary Reserve 8 Other Objects Total Budgetary Reserve Total Other Expenditures and Financing Uses 14,5,94 TOTAL EXPENDITURES 181,699,

21 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:49 PM v2.1 CASH AND SHORT-TERM INVESTMENTS General Fund Special Revenue Fund Athletic/School-Sponsored Extra Curricular Activities Other Comptroller-Approved Special Revenue Fund Capital Projects Fund Capital Reserve Fund - 69 Capital Reserve Fund Capital Projects Fund - Other Debt Service Fund Enterprise Fund (Food Service, Child Care) Internal Service Fund Fiduciary Trust Fund (Investment, Pension) Agency Fund Total Cash and Short-Term Investments LONG-TERM I NVESTMENTS General Fund Special Revenue Fund Athletic/School-Sponsored Extra Curricular Activities Other Comptroller-Approved Special Revenue Fund Capital Projects Fund Capital Reserve Fund - 69 Capital Reserve Fund Capital Projects Fund - Other Debt Service Fund Enterprise Fund (Food Service, Child Care) Internal Service Fund Fiduciary Trust Fund (Investment, Pension) Agency Fund Total Long-Term Investments 6/3/214 Estimate 24,, 4,, 1, 2, 8, 28,92, 6/3/215 Projection 23,, 1,, 1, 2, 8, 33,92, SCHEDULE OF CASH AND INVESTMENTS (CAIN) Page H-1 TOTAL CASH AND INVESTMENTS 28,92, 33,92,

22 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:5 PM v2.1 SCHEDULE OF INDEBTEDNESS (DEBT) Page 1-1 LONG-TERM INDEBTEDNESS Extended Term Financing Agreements Payable Other Long-Term Liabilities Bonds Payable Lease-Purchase Obligations Accumulated Compensated Absences Authority Lease Obligations TOTAL LONG-TERM INDEBTEDNESS 6/3/214 Estimate 6/3/215 Projection 159,, 162,, 2,7, 2,7, 3,833,668 3,98, 165,533, ,798, SHORT-TERM PAYABLES General Fund Other Funds TOTAL SHORT-TERM PAYABLES TOTAL INDEBTEDNESS 2, 1, 1,73, 2, 1, 1,73, 167,633, ,528,

23 Final General Fund Budget (PDE-228) AUN: Pennsbury SD Printed 6/26/214 5:55:51 PM v2. 1 Fund Balance Summary (FBS) Page J-1 Account Description Amounts 83 Estimated Ending Committed Fund Balance 5,974,451 Explanation: PSERS, Capital, Self Insurance Contingency 84 Estimated Ending Assigned Fund Balance 85 Estimated Ending Unassigned Fund Balance 3,58,742 Explanation: Offset Future Tax Increases Total Ending Fund Balance - Committed, Assigned, and Unassigned 9,483, Budgetary Reserve Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve 9,483,193 Estimated Ending Nonspendable and Restricted Fund Balances Not Scheduled for Liquidation 567,765 Explanation: Warehouse Inventory and Prepaid Expenses