Fiscal Year 07/01/ /30/2012

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1 LEA Name: East Penn SO Class: 2 AUN Number: Cunty: Lehigh PDE PRELIMINARY GENERAL FUND BUDGET Fiscal Year 07/01/ /30/2012 PROPOSED VERSION General Fund Budget Apprval Date f Adptin f the General Fund Budget: President f the Bard - Original Signature Required Date Secretary f the Bard - Original Signature Required Date Chief Schl Administratr - Original Signature Required Date Debbie Surdval Cntact Persn (610) Telephne Extensin Dsurdval@eastpennsd.rg Address Return t: Pennsylvania Department f Educatin Bureau f Budget and Fiscal Management Divisin f Subsidy Data and Administratin 333 Market Street Harrisburg, PA /24/2011 3:3101 PM

2 Printed 1/24/2011 3:31 :01 PM v1.0 ITEM AMOUNTS ESTIMATED REVENUES AND OTHER FINANCING SOURCES: BUDGET SUMMARY Page A-1 Estimated Beginning Unreserved Fund Balance Available fr Apprpriatin and Reserves Scheduled Fr Liquidatin During The Fiscal Year Estimated Beginning Fund Balance - Cmmitted Estimated Beginning Fund Balance - Assigned Estimated Beginning Fund Balance - Unassigned Ttal Estimated Beginning Unreserved Fund Balance Available fr Apprpriatin and Reserves Scheduled Fr Liquidatin During The Fiscal Year 8,098,843 8,098,843 Estimated Revenues And Other Financing Surces 6000 Revenue frm Lcal Surces 7000 Revenue frm State Surces 8000 Revenue frm Federal Surces 9000 Other Financing Surces Ttal Estimated Revenues And Other Financing Surces 91,273,999 21,851, ,675 1, ,990,463 Ttal Estimated Fund Balance, Revenues, and Other Financing Surces Available fr Apprpriatin 122,089,306

3 Printed 1/24/2011 3:31 :02 PM v1.0 ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page 8-1 FUNCTION DESCRIPTION Amunts REVENUE FROM LOCAL SOURCES Current Real Estate Taxes Interim Real Estate Taxes Public Utility Realty Tax 6114 Payments in Lieu f Current Taxes - State / Lcal Reimbursement 6115 Payments in Lieu f Current Taxes - Federal Reimbursement 6120 Per Capita Taxes, Sectin Taxpayer Relief Taxes - Prprtinal Assessments Current Act 511 Taxes - Flat Rate Assessments Current Act 511 Taxes - Prprtinal Assessments 6160 Nn-Real Estate Taxes - First Class Districts Only 6400 Delinquencies n Taxes Levied / Assessed by LEA 6500 Earnings n Investments 6700 Revenues frm District Activities 6800 Revenue frm Intermediary Surces / Pass-Thrugh Funds 6910 Rentals 6920 Cntributins and Dnatins Frm Private Surces / Capital Cntributins 6940 Tuitin frm Patrns 6960 Services Prvided Other Lcal Gvernmental Units / LEAs 6970 Services Prvided Other Funds 6980 Revenue Frm Cmmunity Service Activities 6990 Refunds and Other Miscellaneus Revenue 78,379, , ,000 10,825 7,894,285 2,175, ,100 86,000 1,089,514 42, , ,000 25,550 REVENUE FROM LOCAL SOURCES 91,273,999

4 AUN: East Penn SD Printed 1/24/20113:31:02 PM v1.0 ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page B-3 FUNCTION DESCRIPTION Amunts REVENUE FROM FEDERAL SOURCES 8110 Payments fr Federally Impacted Areas - P.L Other Unrestricted Grants-in-Aid Direct frm Federal Gvernment 8200 Unrestricted Grants-in-Aid frm Federal Gv't Thrugh Cmmnwealth 8310 Payments fr Federally Impacted Areas - P.L Energy Cnservatin Grants - TA and ECM 8390 Other Restricted Grants-in-Aid Directly frm Federal Gvernment 8511 Grants fr IDEA and NCLB Prgrams nt Specified in 8510 series 8512 IDEA, Part B 8513 IDEA, Sectin NCLB, Title I - Imprving the Acad. Achvmnt. f the Disadvantaged 8515 NCLB, Title II - Prep., Train. & Recruit. High Qual. Teachers & Principals 8516 NCLB, Title III - Language Instr. fr LEP and Immgrant Students 8517 NCLB, Title IV - 21 st Century Schls 8518 NCLB, Title V - Prmtg. Infrmed Parental Chice & Innv. Prgrams 8519 NCLB, Title VI - Flexibility and Accuntability 8521 Vcatinal Educatin - Operating Expenditures 8540 Nutritin Educatin and Training 8560 Federal Blck Grants 8580 Child Care and Develpment Blck Grants 8610 Hmeless Assistance Act 8620 Adult Basic Educatin 8640 Headstart 8660 Wrkfrce Investment Act 8690 Other Restricted Federal Grants-in-Aid Thrugh the Cmmnwealth 8701 ARRA - IDEA, Part B 8702 ARRA - IDEA, Sectin ARRA - Title I, Part A & D 8704 ARRA - Title I, Schl Imprvement 8705 ARRA - Title II, Part D Educatin Technlgy 8706 ARRA - McKinney-Vent Hmeless 8707 ARRA - Natinal Schl Lunch Prgram Equipment 8708 ARRA - State Fiscal Stabilizatin Fund 8721 ARRA - Head Start 8731 ARRA - Build America Bnds 8799 ARRA - Miscellaneus 8810 Schl-Based Access Medicaid Reimbursement Prgram (SBAP) (ACCESS) 8820 Medical Assistance Reimbursement Fr Administrative Claiming (Quarterly) 357, ,609 31, ,580 5,911 REVENUE FROM FEDERAL SOURCES 863,675

5 AUN: East Penn SD Printed 1/24/ :03 PM v1.0 Real Estate Tax Rate (RETR) Reprt fr Multi-Cunty Rebalancing Based n Methdlgy f Sectin f Schl Cde Page C-1 Act 1 Index (current): 1.4% Calculatin Methd: Rate Apprx. Tax Revenue frm RE Taxes: Amunt f Tax Relief fr Hmestead Exclusins + Ttal Apprx. Tax Revenue: $78,379,560 $78,379,560 1Q Apprx. Tax Levy fr Tax Rate Calculatin: $82,435,381 Lehigh Ttal Data a. Assessed Value b. Real Estate Mills I Data c STEB Market Value d. Assessed Value e. Assessed Value f New Cnstrl Renv $1,726,318, ,208,540,300 51,735,847,150 $0 $1,726,318,000 54,208,540,300 51,735,847,150 SO Calculatins f Tax Levy (a' b) 578,236, ,236, Calculatins II. g. Percent f Ttal Market Value h. Rebalanced Tax Levy (f Ttal' g) i. Base Mills Subject t Index (h 1 a 1000) if n reassessment (h 1 (d-e) 1000) if reassessment % $78,236, % S78,236,732 III. Calculatin f Tax Rates and Levies Generated j. Weighted Avg. Cllectin Percentage % % k. Tax Levy Needed $82,435,381 $82,435,381 (Apprx. Tax Levy' g) I Real Estate Tax Rate (k 1 d 1000) m. Tax Levy Generated by Mills (1/1000'd) n. Tax Levy minus Tax Relief fr Hmestead $82,435,381 Exclusins 582,435, ,435,381 (m - Amunt f Tax Relief fr Hmestead Exclusins). Net Tax Revenue Generated By Mills $78,379,560 (n Est. Pet. Cllectin)

6 Printed 1/24/2011 3:31 :03 PM v1.0 Real Estate Tax Rate (RETR) Reprt fr Multi-Cunty Rebalancing Based n Methdlgy f Sectin f Schl Cde Page C-2 Act 1 Index (current): 1.4% Calculatin Methd: Rate Apprx. Tax Revenue frm RE Taxes: Amunt f Tax Relief fr Hmestead Exclusins + Ttal Apprx. Tax Revenue: Apprx. Tax Levy fr Tax Rate Calculatin: $78,379,560 1Q $78,379,560 $82,435,381 Lehigh Ttal Index Maximums p. Maximum Mills Based On Index (i' (1 + Index)) q. Mills In Excess f Index if (I> p), (1- p) r. Maximum Tax Levy Based On Index IV. (p /1000)' d) s. Millage Rate within Index? (If I > P Then N) t. Tax Levy In Excess f Index if (m > r), (m - r) u. Tax Revenue In Excess f Index (t Est. Pet. Cllectin) S79,769,814 $79,769,814 N $2,665,567 $2,665,567 S2,534,421 S2,534,421 Infrmatin Related t Prperty Tax Relief Assessed Value Exclusin per Hmestead Number f Hmestead/Farmstead Prperties V. Median Assessed Value f Hmestead Prperties $0 s State Prperty Tax Reductin Allcatin used fr: Hmestead Exclusins Prir Year State Prperty Tax Reductin Allcatin used fr: Hmestead Exclusins Amunt f Tax Relief frm State/Lcal Surces $0 $0 Lwering RE Tax Rate $0 $0 SO SO

7 Printed 1/24/2011 3:31 :04 PM v1.0 LOCAL EDUCATION AGENCY TAX DATA (TAXD) REAL ESTATE, PER CAPITA (SEC. 679), EITIPIT (ACT 1), LOCAL ENABLING (ACT 511) Page D-1 CODE 6111 Current Real Estate Taxes Cunty Name Lehigh Ttals: Taxable Assessed Value 1,735,847,150 Real Estate Mills Tax Levy Generated by Mills ,435,381 Amunt f Tax Relief fr Hmestead Exclusins Tax Levy Minus Hmestead Exclusins Percent Cllected % % % % Net Tax Revenue Generated By Mills 1,735,847,150 82,435,381 82,435, % 78,379, Per Capita Taxes, Sectin 679 Rate 0.00 Estimated Revenue 6140 Current Act 511 Taxes - Flat Rate Assessments Rate Add'i Rate (if app!.) Tax Levy Estimated Revenue 6141 Per Capita Taxes, Act 511 $0.00 $ Occupatin Taxes - Flat Rate SO.OO SO.OO Lcal Services 1 Occupatinal Privilege Taxes $0.00 $ Trailer Taxes $0.00 SO.OO Business Privilege Taxes - Flat Rate $0.00 SO.OO Mechanical Device Taxes - Flat Rate $0.00 $ Other Flat Rate Assessments SO.OO Ttal Current Act 511 Taxes - Flat Rate Assessments Q Q 6150 Current Act 511 Taxes - Prprtinal Assessments Rate Add'i Rate (if appl.) Tax Levy Estimated Revenue 6151 Earned Incme Taxes, Act % 0.00% 6,919,285 6,919, Occupatin Taxes - Prprtinal Rate Real Estate Transfer Taxes 0.50% 0.00% 975, , Amusement Taxes 0.00% 0.00% Business Privilege Taxes - Prprtinal Rate Mechanical Device Taxes - Percentage 0.00% 0.00% Mercantile Taxes Other Prprtinal Assessments Ttal Current Act 511 Taxes - Prprtinal Assessments 7.894,285 7,894,285 Ttal Act 511, Current Taxes 7,894,285 Act 511 Tax Limit ---> 4,208,540,300 X 12 50,502,484 Market Value Mills (511 Limit)

8 Cmparisn f Tax Rate Changes t Index (CTRI) vs Printed 1/24/20113:31:08 PM v1.0 Page E-1 I -- I I -- Additinal Tax Rate Tax Rate Charged in: Percent Less than Charged in: Percent Less than Tax Change in r equal t Change in r equal t Functin Descriptin Rate Index Index Rate Index (Rebalanced) (Rebalanced) Current Real Estate Taxes Lehigh Cunty % N 1.4% 6120 Per Capita Taxes, Sectin 679 Act 1 EIT/PIT 6131 Earned Incme Taxes, Act Persnal Incme Taxes, Act 1 Act 511 Flat Rate Taxes 6141 Per Capita Taxes, Act Occupatin Taxes - Flat Rate 6143 Lcal Services / Occupatinal Privilege Tax 6144 Trailer Taxes I I 6145 Business Privilege Taxes - Flat Rate 6146 Mechanical Device Taxes - Flat Rate I 6149 Other Flat Rate Assessments Act 511 Prprtinal Rate Taxes 6151 Earned Incme Taxes, Act % 0.500% 0.00% Yes 1.4% 6152 Occupatin Taxes - Prprtinal Rate 6153 Real Estate Transfer Taxes 0.500% 0.500% 0.00% Yes 1.4% 6154 Amusement Taxes 6155 Business Privilege Taxes - Prprtinal Rate 6156 Mechanical Device Taxes - Percentage 6157 Mercantile Taxes 6159 Other Prprtinal Assessments

9 AUN: East Penn SD Printed 1/24/2011 3:31:10 PM v Instructin 1100 Regular Prgrams - Elementary/Secndary 48,164, Special Prgrams - Elementary/Secndary 14,749, Vcatinal Educatin 3,217, Other Instructinal Prgrams - Elementary/Secndary 1500 Nnpublic Schl Prgrams 1600 Adult Educatin Prgrams 1700 Higher Educatin Prgrams 535,681 73, , Pre-Kindergarten Ttal 1000 Instructin 67,687, Supprt Services 2100 Supprt Services - Pupil Persnnel 3,955, Supprt Services - Instructinal Staff 2300 Supprt Services - Administratin 3,785,854 5,448, Supprt Services - Pupil Health 1,198, Supprt Services - Business 952, Operatin & Maintenance f Plant Services 11,322, Student Transprtatin Services 6,149, Supprt Services - Central 1,586, Other Supprt Services 138,600 Ttal 2000 Supprt Services 34,537, Operatin f Nn-instructinal 3100 Fd Services 3200 Student Activities Services 1,688, Cmmunity Services 3400 Schlarships and Awards Ttal 3000 Operatin f Nn-instructinal Services 500 1,689, Facilities Acquisitin, Cnstructin and Imprvement Services 4000 Facilities Acquisitin, Cnstructin and Imprvement Services Ttal 4000 Facilities Acquisitin, Cnstructin and Imprvement Ttal Estimated Expenditures 103,914, Other Expenditures and Financing Uses 5100 Debt Service 15,973, Interfund Transfers - Out 5300 Transfers Invlving Cmpnent Units 5900 Budgetary Reserve 100,000 2,100,646 Ttal Other Financing Uses 18,174,529 Ttal Estimated Expenditures and Other Financing Uses Apprpriatin f Prir Year Fund Balance 122,089,306 Ttal Apprpriatins Ending Cmmitted, Assigned and Unassigned Fund Balance Ttal Apprpriatins and Ending Fund Balances 122,089, ,089,306

10 Printed 1/24/2011 3:31 :11 PM v1.0 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-1 Functin-Object Descriptin Amunts 1000 INSTRUCTION 1100 Regular Prgrams - Elementary/Secndary 100 Persnnel Services-Salaries 200 Persnnel Services-Emplyee Benefits 300 Purchased Prfessinal & Technical Services 400 Purchased Prperty Services 700 Prperty Ttal Regular Prgrams - Elementary/Secndary 1200 Special Prgrams - Elementary/Secndary 100 Persnnel Services-Salaries 200 Persnnel Services-Emplyee Benefits 300 Purchased Prfessinal & Technical Services 400 Purchased Prperty Services 700 Prperty Ttal Special Prgrams - Elementary/Secndary 1300 Vcatinal Educatin 100 Persnnel Services-Salaries 200 Persnnel Services-Emplyee Benefits 300 Purchased Prfessinal & Technical Services 400 Purchased Prperty Services 700 Prperty Ttal Vcatinal Educatin 1400 Other Instructinal Prgrams - Elementary/Secndary 100 Persnnel Services-Salaries 200 Persnnel Services-Emplyee Benefits 300 Purchased Prfessinal & Technical Services 400 Purchased Prperty Services 700 Prperty Ttal Other Instructinal Prgrams - Elementary/Secndary 30,733,997 12,217, , ,741 3,004,559 1,216,155 46,077 29,866 48,164,663 7,507,299 2,279,800 3,811,804 2,500 1,045,973 83,150 15,000 4,000 14,749, , ,424 2,320,258 8,277 3,300 3,217, ,769 89,680 7,155 12,200 4,877 1, ,681

11 AUN: East Penn SD Printed 1/24/2011 3:31 :11 PM v1.0 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-3 Functin-Object Descriptin Amunts 2000 SUPPORT SERVICES 2100 Supprt Services - Pupil Persnnel 100 Persnnel Services-Salaries 200 Persnnel Services-Emplyee Benefits 300 Purchased Prfessinal & Technical Services 400 Purchased Prperty Services 700 Prperty Ttal Supprt Services - Pupil Persnnel 2200 Supprt Services - Instructinal Staff 100 Persnnel Services-Salaries 200 Persnnel Services-Emplyee Benefits 300 Purchased Prfessinal & Technical Services 400 Purchased Prperty Services 700 Prperty Ttal Supprt Services - Instructinal Staff 2300 Supprt Services - Administratin 100 Persnnel Services-Salaries 200 Persnnel Services-Emplyee Benefits 300 Purchased Prfessinal & Technical Services 400 Purchased Prperty Services 700 Prperty Ttal Supprt Services - Administratin 2400 Supprt Services - Pupil Health 100 Persnnel Services-Salaries 200 Persnnel Services-Emplyee Benefits 300 Purchased Prfessinal & Technical Services 400 Purchased Prperty Services 700 Prperty Ttal Supprt Services - Pupil Health 2,785,818 1,054,963 56,795 2,900 14,995 36,137 4,175 3,955,783 1,966, ,382 70,999 31,950 57, , ,000 3,625 3,785,854 3,282,579 1,416, ,900 22, , ,761 30,700 54,232 5,448, , ,113 10,500 24,000 1,000 38,800 1,198,805

12 AUN: EastPennSD Printed 1/24/2011 3:31 :11 PM v1.0 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-5 Functin-Object Descriptin Amunts 2900 Other Supprt Services 100 Persnnel Services-Salaries 200 Persnnel Services-Emplyee Benefits 300 Purchased Prfessinal & Technical Services 400 Purchased Prperty Services 700 Prperty Ttal Other Supprt Services Ttal Supprt Services 3000 OPERATION OF NON-INSTRUCTIONAL SERVICES 3100 Fd Services 100 Persnnel Services-Salaries 200 Persnnel Services-Emplyee Benefits 300 Purchased Prfessinal & Technical Services 400 Purchased Prperty Services 700 Prperty Ttal Fd Services 3200 Student Activities 100 Persnnel Services-Salaries 200 Persnnel Services-Emplyee Benefits 300 Purchased Prfessinal & Technical Services 400 Purchased Prperty Services 700 Prperty Ttal Student Activities 138, , , , ,966 23, , ,260 7,100 37,500 1,688,970 34,537,912

13 Printed 1/24/2011 3:31 :11 PM v1.0 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-7 Functin-Object Descriptin Amunts 5300 Transfers Invlving Cmpnent Units 900 Other Uses f Funds Ttal Transfers Invlving Cmpnent Units 5900 Budgetary Reserve Ttal Budgetary Reserve Ttal Other Expenditures and Financing Uses 2,100,646 2,100,646 18,174,529 TOTAL EXPENDITURES 122,089,306

14 Printed 1/24/2011 3:31: 11 PM v1.0 SCHEDULE OF CASH AND INVESTMENTS (CAIN) Page H-1 06/30/2011 Estimate 06/30/2012 Prjectin CASH AND SHORT-TERM INVESTMENTS General Fund Special Revenue Fund: Special Revenue Fund AthletidSchl-Spnsred Extra Curricular Activities Other Cmptrller-Apprved Special Revenue Fund Capital Prject Fund Capital Reserve Fund Capital Reserve Fund Debt Service Fund Enterprise Fund (Fd Service, Child Care): Enterprise Fund (Fd Service, Child Care) Internal Service Fund Fiduciary Trust Fund (Investment, Pensin) Agency Fund Ttal Cash and Shrt-Term Investments LONG-TERM INVESTMENTS General Fund Special Revenue Fund: Special Revenue Fund AthletidSchl-Spnsred Extra Curricular Activities Other Cmptrller-Apprved Special Revenue Fund Capital Prject Fund Capital Reserve Fund Capital Reserve Fund Debt Service Fund Enterprise Fund (Fd Service, Child Care): Enterprise Fund (Fd Service, Child Care) Internal Service Fund Fiduciary Trust Fund (Investment, Pensin) Agency Fund Ttal Lng-Term Investments 10,000,000 1,700,000 50, , ,000 12,650,000 5,000,000 1,000,000 50,000 95, ,000 6,945,000 TOTAL CASH AND INVESTMENTS 12,650,000 6,945,000

15 Printed 1/24/2011 3:31 :12 PM v1.0 LONG~ERMINDEBTEDNESS Extended Term Financing Agreements Payable Bnds Payable Lease-Purchase Obligatins Accumulated Cmpensated Absences Authrity Lease Obligatins Other Lng-Term Liabilities TOTAL LONG-TERM INDEBTEDNESS SHORT-TERM PAY ABLES General Fund Other Funds TOTAL SHORT-TERM PAYABLES 137,375,000 1,579,000 3,730, ,684, ,300,000 1,626,000 4,065, ,991,000 TOTAL INDEBTEDNESS 142,684, ,991,000

16 Preliminary General Fund Budget (PDE 2028) PROPOSED VERSION AUN: East Penn SD Printed 1/24/20113:31:12 PM v1.0 Fund Balance Summary (FBS) Page J-1 Accunt Descriptin Amunts 0830 Estimated Ending Cmmitted Fund Balance Estimated Ending Assigned Fund Balance Estimated Ending Unassigned Fund Balance 0 Ttal Ending Fund Balance Cmmitted, Assigned, and Unassigned 5900 Budgetary Reserve 2,100,646 Explanatin: Prudent fiscal management dictates having a reserve fr emergencies. Our plicy dictates that we include 5% here, but we cannt cme up with that much at this time. Ttal Estimated Ending Cmmitted, Assigned, and Unassigned Fund Balance and Budgetary Reserve 2,100,646 Estimated Ending Nnspendable and Restricted Fund Balances Nt Scheduled fr Liquidatin

PDE FINAL GENERAL FUND BUDGET Fiscal Year 07/01/ /30/2015

PDE FINAL GENERAL FUND BUDGET Fiscal Year 07/01/ /30/2015 LEA Name: Methacton SD Class: 3 AUN Number: 123465303 County: Montgomery PDE-2028 - FINAL GENERAL FUND BUDGET Fiscal Year 07/01/2014-06/30/2015 General Fund Budget Approval Date of Adoption of the General