LEA Name : North Hiiis SD Class : 2 AUN Number: County : Allegheny FINAL GENERAL FUND BUDGET. Fiscal Year

Transcription

1 LEA Name : North Hiiis SD Class : 2 AUN Number: County : Allegheny FINAL GENERAL FUND BUDGET Fiscal Year General Fund Budget Approval Date of Adoption of the General Fund Budget: Date Date Chief School Administrator Original Signature Required ~ -g -17 Date David Hall Contact Person (412) Extn: Telephone Extension halld@nhsd.net Address Printed 5/23/ :46:7 AM Page 1

2 (1/21) CERTIFICATION OF ESTIMATED ENDING FUND BALANCE FROM GENERAL FUND BUDGET 24 PS SCHOOL DISTRICT : North Hills SD COUNTY : Allegheny 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: Total Budgeted Expenditures.. Less Than or Equal to $11,999,999 Between $12,, and $12,999,999 Between $13,, and $13,999,999 Between $14,, and $14,999,999 Between $15,, and $15,999,999 Between $16,, and $16,999,999 Between $17,, and $17,999,999 Between $18,, and $18,999,999 Greater Than or Equal to $19,, Fund Balance "lo Limit (less than or equal to) 12.% 11.5% 11.% 1.5% 1.% 9.5% 9.% 8.5% 8.% Did you raise property taxes in SY (compared to )? Yes No 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 (%) oftotal Budgeted Expenditures $ $ % The Estimated Ending Unassigned Fund Balance is within the allowable limits. Yes No I hereby certify that the above information is accurate and complete. Sl~NDENT DUE DATE: AUGUST 15, 217 Printed 5/23/ :46:8 AM Page 2

3 (3/26) CERTIFICATION OF USE OF PDE-228 FOR PUBLIC INSPECTION OF PROPOSED BUDGET 24 PS 6-687(a)(1) School District Name : County: A.UN Number : North Hills SD Allegheny 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. DATE 5, 1-f - /'7 DUE DATE: IMMEDIATELY FOt OWING ADOPTION OF PROPOSED FINAL GENERAL FUND BUDGET Printed 4/26/ :32:3 AM Page 3

4 LEA: North Hills SO Printed 5/ :46:9 AM Validations Page - 1 of 1 Val Number oescrjption Justification 11 Budget Approval Date is required before submission on Contact Screen and cannot be a future date. 2 Act 511 Taxes: 6154 Rate has changed from previous year Prior Year Rate: 5.% 6154 Current Year Rate: The school Board voted to cease collection of the Admissions tax effective during the 216 tax year. 86 Ending Fund Balance Entry and Budgetary Reserve: If 59 Budgetary Reserve is not equal to, a justification must be entered below. A budgetary reserve is established each year as part of the budgetary process for unanticipated expenditures. This reserve is less than.5% of expenditures. 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. An ending unassigned fund balance of between 4% and 8% is mandated by Board Policy and is considered a responsible financial management tool. 816 Ending Fund Balance Entry and Budgetary Reserve: If 84 Assigned Fund Balance is not equal to, a justification must be entered below. The Assigned Fund Balance represents resources that have been assigned to 1) equal the amount of OPES liability recorded in compliance with GASS and 2) set aside funds to smooth the absorption of the last few years of PSERS increases into the budget. Page 4

5 LEA : North Hills SD Printed 5/23/ :46:9 AM Estimated Revenues and Other Financing Sources: Budget Summary Page - 1of1 AMOUNTS Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year 81 Nonspendable Fund Balance 168, Restricted Fund Balance 83 Committed Fund Balance 84 Assigned Fund Balance 85 Unassigned Fund Balance 9,866,951 3,812,797 Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year $13,679,748 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 Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation 57,636,365 19,369,934 89, $77,896,299 $91.576,47 Page 5

6 LEA: North Hills SD Printed 5/23/ :46:1 AM Estimated Revenues and Other Financing Sources: Detail Page - 1 of 1 REVENUE FROM LOCAL SOURCES 6111 Current Real Estate Taxes 6112 Interim Real Estate Taxes 6113 Public Utility Realty Taxes 6114 Payments in Lieu of Current Taxes - State I Local 61 4 Current Act 511 Taxes - Flat Rate Assessments 615 Current Act 511 Taxes - Proportional Assessments 64 Delinquencies on Taxes Levied I Assessed by the LEA 65 Earnings on Investments 67 Revenues from LEA Activities 68 Revenues from Intermediary Sources I Pass-Through Funds 691 Rentals 692 Contributions and Donations from Private Sources 694 Tuition from Patrons 696 Services Provided Other Local Governmental Units I LEAs 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 I Building Reimbursement Subsidy 733 Health Services (Medical, Dental, Nurse, Act 25) 734 State Property Tax Reduction Allocation 755 Ready to Learn Block Grant 781 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 8731 ARRA - Build America Bonds REVENUE FROM FEDERAL SOURCES TOTAL ESTIMATED REVENUES AND OTHER SOURCES 46,318, , 33,5 76, 7,74, 2,257,5 92,5 11, 54, 12,5 33,5 38, 43, 281, $57,636,365 6,231,17 75, 2,36, 1,, 795, 9, 1,431, ,3 1,3,5 5,694,252 $19,369,934 35, 1, 44, $89, 77,896,299 Page 6

7 AUN: North Hills SD Printed 5/23/ :46:11 AM Real Estate Tax Rate (RETR) Report Multi-County Rebalancing Based on Methodology of Section of School Code Page 1of3 Act 1 Index (current): 2.5% 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: $46,318,792 $ $47,749,927 $5, 158,932 Allegheny Total Data a. Assessed Value b. Real Estate Mills Data c. 215 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) Base Mills Subject to Index (h I a 1) if no reassessment (h I (d-e) 1) if reassessment Calculation of Tax Rates and Levies Generated $2, 795, 775, $2,49,966,377 $2,786,67,316 $ $49,764,87 1.% $49,764, $2,795,775,666 $2,49,966,377 $2, 786,67,316 $ $49,764,87 1.% $49,764,87 /. Weighted Avg. Collection Percentage % % k. Tax Levy Needed $5,158,932 $5, 158,932 (Approx. Tax Levy g) I Real Estate Tax Rate 18. Ill. (k Id* 1) m. Tax Levy Generated by Mills (I/ 1. d) $5, 158,932 $5,158,932 n. Tax Levy minus Tax Relief for Homestead Exclusions $48, (m - Amount of Tax Relief for Homestead Exclusions) o. Net Tax Revenue Generated By Mills $46,318,792 (n Est. Pct. Collection) Page 7

8 AUN: North Hills SD Printed 5/23/ :46:11 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): 2.5% 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: $46,318, 792 $ $47,749,927 $5, 158,932 Allegheny 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) I. Tax Levy In Excess of Index (if (m > r), (m - r)) u.tax Revenue In Excess of Index (t Est. Pct. Collection) $5,841,65 Yes $ $ $5,841,65 $ $ v. Information Related to Property Tax Relief Assessed Value Exclusion per Homestead Number of Homestead/Farmstead Properties Median Assessed Value of Homestead Properties $7, $135,7 Page 8

9 AUN: North Hills SD Printed 5/23/217 11:46:11 AM Real Estate Tax Rate (RETR) Report Multi-County Rebalancing Based on Methodology of Section of School Code Page 3 of 3 Act 1 Index (current): 2.5% 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: $46,31 8, 792 $ $47,749,927 $5, 158,932 Allegheny 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 $1.431, 135 $ Lowering RE Tax Rate $ $1.431,135 $ $1,431,135 Page 9

10 LEA: North Hills SD Printed 5/23/ :46:11 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 Allegheny Totals: 2,786,67,316 2, 786,67, ,158,932 5,158,932 Amount of Tax Relief for Homestead Exclusions 1,431,135 Tax Lew Minus Homestead Exclusions 48,727,797 x Percent Collected % % = Net Tax Revenue Generated By Mills 46,318,792 ~ Estimated Revenue 612 Current Per Capita Taxes Section Current Act 511 Taxes - Flat Rate Assessments Current Act 51 1 Per Capita Taxes ~ Add'I R~l!: (if ~ppl.} Tax Lew Estimated Revenue 6142 Current Act 511 Occupation Taxes - Flat Rate 6143 Current Act 511 Local Services Taxes $5. 76, 76, 6144 Current Act 511 Trailer Taxes 6145 Current Act 511 Business Privilege Taxes - Flat Rate 6146 Current Act 511 Mechanical Device Taxes - Flat Rate 6149 Current Act 51 1 Taxes, Other Flat Rate Assessments 615 Total Current Act 511 Taxes - Flat Rate Assessments Current Act 511 Taxes - Proportional Assessments Rate Add'I Ra~ (if ~gpl l 76, Tax Levy 76, Estimated Revenue 6151 Current Act 51 1 Earned Income Taxes.5%.% 5,65, 5,65, Current Act 511 Occupation Taxes Current Act 511 Real Estate Transfer Taxes..5% '..% 72, 72, 6154 Current Act 51 1 Amusement Taxes.%.% 6155 Current Act 511 Business Privilege Taxes , 46, 6156 Current Act 511 Mechanical Device Taxes - Percentage.%.% 6157 Current Act 511 Mercantile Taxes , 91, 6159 Current Act 511 Taxes, Other Proportional Assessments Total Current Act 511 Taxes - Proportional Assessments 7,74, 7,74, Total Act 511, Current Taxes Act 511 Tax Limit --> 2,49,966,377 x Market Value 12 Mills 7,816, 29,891,597 (511 Limit) Page 1

11 Comparison of Tax Rate Changes to Index LEA: North Hills SD Printed 5/23/ :46:12 AM Page 1 of 1 Tax Rate Charged in: Additional Tax Rate Tax Percent Less than Charged in: Percent Less than Functlo Description Change In or equal to Index Change in or equal lo n Rate Index Rate Index (Rebalanced) (Rebalanced) 6111 ~urrent Real Estate Tii!xes Allegheny % Yes 2.5% Curr~nt As;;t 511 Ta11~ l! - Flat Rate A esl!ment 6143 Current Act 511 Local Services Taxes $5. $5..% Yes 2.5% Current Act ~11 T2xes - ProgortiQQ21 As~es~ment~ 6151 Current Act 511 Earned Income Taxes.5%.5%.% Yes 2.5% 6153 Current Act 511 Real Estate Transfer Taxes.5%.5%.% Yes 2.5% 6154 Current Act 511 Amusement Taxes 5.%.% -1.% Yes 2.5% 6155 Current Act 511 Business Privilege Taxes % Yes 2.5% 6157 Current Act 511 Mercantile Taxes % Yes 2.5% Page 11

12 LEA : North Hills SD Printed 5/23/ :46:13 AM Estimated Expenditures and Other Financing Uses: Budget Summary Page - 1 of 1 Description 1 Instruction 11 Regular Programs - Elementary I Secondary 12 Special Programs - Elementary I Secondary 13 Vocational Education 14 Other Instructional Programs - Elementary I Secondary 15 Nonpublic School Programs 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 5 Other Expenditures and Financing Uses 51 Debt Service I Other Expenditures and Financing Uses 52 lnterfund Transfers - Out 59 Budgetary Reserve Total Other Expenditures and Financing Uses Total Estimated Expenditures and Other Financing Uses 37,239,985 9,88,52 939, , $47,8,83 2,298,81 1,748,324 4,6, , ,269 6,187,75 2,89,657 1,87,214 94,48 $21,16,75 1,43,96 31,899 $1,462,859 7,844, 52, 55, $8,914, $79, 193,692 Page 12

13 LEA : North Hills SD Printed 5/23/217 11:46:13 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 7 Property 8 Other Objects Total Special Programs Elementary I Secondary 13 Vocational Education 5 Other Purchased Services Total Vocational Education 14 Other Instructional 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 Other Instructional Programs - Elementary I Secondary 15 Nonpublic School Programs 3 Purchased Professional and Technical Services Total Nonpublic School Programs Total Instruction 2 Support Services 21 Support Services Students 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 Page 13 21,556,33 12, ,6 48,935 71,92 1,37, ,425 19,66 $37,239,985 4,184,888 2,619, ,8 1,925,974 6, $9,88,52 939,895 $939, ,288 8,17 243, 1,95 2,7 75 $523,795 8,356 $8,356 $47,8, ,27 854,883 2, 1 5,45 22,8 55

14 LEA : North Hills SD Printed 5/23/ :46:13 AM Description Total Support Services - Students 22 Supp ort Servjces - Instructional Staff 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical 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 7 Property 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 - Busjness 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 - 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 Page 14 Estimated Expenditures and Other Financing Uses: Detail Page - 2 of 4 Amount $2, , ,21 3,91 15, , ,25 $1,748,324 2,34,521 1,29, , , ,575 $4,6, ,21 29, ,5 7 1,75 11,227 5 $997, ,219 35,65 29, ,35 54,3 1,5 $931, ,649 1,62,389 18,72 1,226, ,889

15 LEA: North Hills SD Printed 5/23/ :46:13 AM Description 7 Property 8 Other Objects 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 5 Other Purchased Services Total Student Transportation Services 28 Support Services - Central 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 - 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 Total Community Services Total Operation of Non-Instructional Services 5 Other Expenditures and Financing Uses 51 Debt Service I Other Expenditures and Financing Uses 8 Other Objects 9 Other Uses of Funds Page 15 Estimated Expenditures and Other Financing Uses: Detail Page - 3 of 4 Amount 16,4 1,75 $6,187,75 32,227 19,42 167, 2,672,1 $2,89, , , , 1 74,89 41,2 261,73 92,848 2,385 $1,87,214 94,48 $94,48 $21,16,75 658,539 38,829 53,5 27,342 21,61 142,845 29,295 $1,43,96 26,59 4,89 5 $31,899 $1,462,859 2,622, 5,222,

16 LEA : North Hills SD Printed 5/23/ :46:13 AM Description Total Debt Service I Other Expenditures and Financing Uses 52 lnterfund Transfers - Out 9 Other Uses of Funds Total lnterfund Transfers - Out 59 Budgetarv Reserve 8 Other Objects Total Budgetary Reserve Total Other Expenditures and Financing Uses TOTAL EXPENDITURES Estimated Expenditures and Other Financing Uses: Detail Page - 4 of4 Amount $7,844, 52, $52, 55, $55, $8,914, $79, 193,692 Page 16

17 LEA : North Hills SD Printed 5/23/217 11:46:14 AM Cash and Short-Term Investments General Fund Public Purpose (Expend able) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 69, 185 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 Cash and Short-Term Investments 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 69, 185 Capital Reserve Fund 1431 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 17 6/3/217 Estimate 25,5, 2,5, 5 1, $28, 1,5 6/31217 Estimate Schedule Of Cash And Investments (CAIN) Page - 1 of 2 6/31218 Projection 23,75, 5, 5 1, $24,35,5 6/31218 Projection

18 LEA : North Hills SD Printed 5/23/ :46:14 AM Long-Term Investments Permanent Fund Total Long-Term Investments TOTAL CASH AND INVESTMENTS Schedule Of Cash And Investments (CAIN) Page 2 of 2 6/3/217 Estimate 6/3/218 Pro!ectjon $28,1,5 $24,35,5 Page 18

19 LEA : North Hills SD Printed 5/23/ :46:14 AM Schedule Of Indebtedness (DEBT) Page - 1of6 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 Long-Term 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 Long-Term Liabilities Total Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue 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 (OPES) 599 Other Long-Term 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 long-term Liabilities Total Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 69, Bonds Payable 52 Extended-Term Financing Agreements Payable Page 19 6/3/217 Estimate 73,577, 1,39, 2,8, 112,, $189,767, 6/3/218 projection 68,837, 1,4, 2,8, 114,, $187,37,

20 LEA : North Hills SD Printed 5/23/ :46:14 AM Schedule Of Indebtedness (DEBT) Page - 2 of 6 Long-Term Indebtedness 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term 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 Long-Term 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 Long-Term Liabilities Total Other Capital Projects Fund Debt 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 (OPEB) 599 Other Long-Term Liabilities Total Debt Service Fund Food Service I Cafeteria Operations Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations Page 2 6/3/217 Estimate 6/3/218 Projection

21 LEA: North Hills SD Printed 5/23/ :46:14 AM Schedule Of Indebtedness (DEBT) Page - 3 of 6 Long-Term Indebtedness 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Food Service I 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 Long-Term 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 Long-Term 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 (OPEB) 599 Other Long-Term 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 (OPEB) 599 Other Long-Term Liabilities Total Private Purpose Trust Fund Page 21 6/3/217 Estimate 6/3/218 Pro!ection

22 LEA: North Hills SD Printed 5123/ :46:14 AM Schedule Of Indebtedness (DEBT) Page 4 of 6 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 Long-Term Liabilities Total Investment Trust Fund Pension 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 Long-Term 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 Long-Term 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 Long-Term Liabilities Total Other Agency Fund Permanent Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable Page 22 6/3/217 Estimate 6/3/218 Projection

23 LEA : North Hills SD Printed 5/23/ :46:14 AM Long-Term Indebtedness 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Permanent Fund Total Long-Term Indebtedness Schedule Of Indebtedness (DEBT) Page - 5 of 6 6/3/217 Estimate 6/31218 Projection $189,767, $187,37, Page 23

24 LEA : North Hills SD Printed 5/23/ :46:14 AM Schedule Of Indebtedness (DEBT) Page - 6 of 6 Short-Term Payables General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 69, 185 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-Term Payables TOTAL INDEBTEDNESS Estimate 18,, 22, 9, 12,5 $18,322,5 $28,89,5 6/31218 Projection 17,5, 5, 9, 12,5 $17,652,5 $24,689,5 Page 24

25 LEA: North Hills SD Printed 5/23/21711:46:15AM Fund Balance Summary (FBS) Page - 1 of 1 Account Description 81 Nonspendable Fund Balance Amounts 168, Restricted Fund Balance 83 Committed Fund Balance 84 Assigned Fund Balance 85 Unassigned Fund Balance Total Ending Fund Balance - Committed, Assigned, and Unassigned 8,7, 3,682,355 $12,382, Budgetary Reserve 55, Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $13, 11,1 Page 25