c:;; P~.:trigln l Slgn tum Roqul'od t -II -c2tj1/ {,-J&-18 FINAL GENERAL FUND BUDGET of Adoption ofthe Gene.al Fund Budget: 06/18/2018

Transcription

1 LEA Name : Lebanon SO Class: 3 AUN Number : County : Lebanon FINAL GENERAL FUND BUDGET Fiscal Year c:;; General Fund Budget Approval of Adoption ofthe Gene.al Fund Budget: 06/18/2018 P~.:trigln l Slgn tum Roqul'od Date Date {,-J&-18 t -II -c2tj1/ Date Curtis 0 Richards (717) Extn : Contact Person Te lephone Extension crichards@lebanon.k1 2.pa. us Address Printed 6/18/2018 8:29:53 AM Page 1

2 ( ) CERTIFICATION OF ESTIMATED ENDING FUND BALANCE FROM GENERAL FUND BUDGET 24 PS SCHOOL DISTRICT : COUNTY : AUN : Lebanon SO Lebanon No school district shall approve an increase in rea l 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 pe rcentage of its total budgeted expenditures: Total B udgeted Expenditures Fund B alance % Limit (less than or equal t o) Less Than or Equal to $11,999, % Between $12,000,000 and $12,999, % Between $13,000,000 and $13,999, % Between S14,000,000 and $14,999, % Between $15,000,000 and $15,999, % Between $16,000,000 and $16,999, % Between $17,000,000 and $17,999, % Between $18,000,000 and $18,999, % Greater Than or Equal to $19,000,000 ~ % ~- - Did you raise property taxes In SY (compared to )? Yes GJ No If yes, see information below, taken from the General Fund Budget. D Total Budgeted Expenditures $ Ending Unassigned Fund Balance $ Ending Unassigned Fund Ba lance as a percentage (%) of Total Budgeted Expenditures The Estimated Ending Unassigned Fund Balance Is within the allowable limits. Yes GJ I hereby certify that the above Information Is accu rat e and complet e. No 3.9% D DUE DATE: AUGUST 15, 2018 Printed 6/18/ :29:54 A M Page 2

3 ( ). CERTIFICATION OF USE OF PDE-2028 FOR PUBLIC INSPECTION OF PROPOSED BUDGET 24 PS 6-687(a)(1) School District Name : County: AUN Number: Lebanon SO Lebanon 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 unifonn fonn prepared and furnished by the Department of Education. I hereby certify that the above infonnation is accurate and complete. SIGNATURE OF SCHOOL BOA PRESIDENT DATE 5-! -:Jo;S DUE DATE: IMMEDIATELY FOLLOWING ADOPnONOFPROPOSED FINAL GENERAL FUND BUDGET Printed 4/ :07:06 PM

4 Final General Fund Budget Validations LEA : 11338'4603 Lebanon SO Printed 6/18/2018 8:29:55 AM Page- 1 of1 Val Number 8060 oescdptlon Ending Fund Balance Entry and Budgetary Reserve: If 5900 Budgetary Reserve is not equal to 0, a justification must be entered below. Justification The operational systems at the Middle School are beyond their useful life. The budgetary reserve is available to address emergency replacement or repair of these systems Ending Fund Balance Entry and Budgetary Reserve: If0850 Estimated Ending Unassigned Fund Balance is not equal to 0, a justification must be entered below. Represents 4% of the total expenditures budgeted to provide adequate cash flow and to meet shortfalls in state and federal estimated revenues Ending Fund Balance Entry and Budgetary Reserve: If0830 Committed Fund Balance is not equal to 0, a justification must be entered below. School District has 2 remaining equal payments of a 1 0-year obligation for the repayment of past years excess tax revenue received as agreed to in an inter-municipal agreement Ending Fund Balance Entry and Budgetary Reserve: If 0840 Assigned Fund Balance is not equal to 0, a justification must be entered below. School District assigned funding for long-term capital improvements focused on the Middle School and other projects to provide additional flexibility required to address the continued increase In student enrollment. Page4

5 .. LEA: Final General Fund Budget Estimated Revenues and Other Financing Sources: Budget Summary Lebanon SO Printed 6/18/2018 8:29:56 AM Page- 1 of 1 AMOUNTS Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 0850 Unassigned Fund Balance 97,826 5,270,000 5,113,622 Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year $ Estimated Revenues And Other Financing Sources 6000 Revenue from Local Sources 7000 Revenue from State Sources 8000 Revenue from Federal Sources 9000 Other Financing Sources Total Estimated Revenues And Other Financing Sources 21,809,778 47,122,617 5,020,499 $73.952,894 itotal Estimated Fund Balance, Revenues-, and Other Financing Sources Available for Appropriation $84.434,342 Page 5

6 Final General Fund Budget Estimated Revenues and Other Financing Sources: Detail LEA : Lebanon SD Printed 6118/2018 8:29:56 AM Page- 1 of2 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 6120 Current Per Capita Taxes, Section Current Act 511 Taxes- Flat Rate Assessments 6150 Current Act 511 Taxes- Proportional Assessments 6400 Delinquencies on Taxes Levied I Assessed by the LEA 6500 Earnings on Investments 6700 Revenues from LEA Activities 6800 Revenues from Intermediary Sources I Pass-Through Funds 6910 Rentals 6920 Contributions and Donations from Private Sources 6940 Tuition from Patrons 6960 Services Provided Other Local Governmental Units I LEAs 6990 Refunds and Other Miscellaneous Revenue REVENUE FROM LOCAL SOURCES REVENUE FROM STATE SOURCES 7110 Basic Education Funding 7160 Tuition for Orphans Subsidy 7240 Driver Education - Student 7250 Migratory Children 7271 Special Education funds for School-Aged Pupils 7311 Pupil Transportation Subsidy 7312 Nonpublic and Charter School Pupil Transportation Subsidy 7320 Rental and Sinking Fund Payments I Building Reimbursement Subsidy 7330 Health Services (Medical, Dental, Nurse, Act 25) 7340 State Property Tax Reduction Allocation 7505 Ready to Learn Block Grant 7810 State Share of Social Security and Medicare Taxes 7820 State Share of Retirement Contributions 15,845,701 29,560 20,170 93,600 22,500 91,500 2,128, , ,000 39,300 1,935,447 40,000 21,000 50, ,000 66,000 $21,809,778 29,552,445 23, ,100 3,174, ,000 25,000 1,676,746 94,100 1,767,718 1,130,791 1,640,000 7,300,000 REVENUE FROM STA:rE SOURCES $47,122,617 REVENUE FROM FEDERAL SOURCES 8514 NCLB, Title 1- Improving the Academic Achievement of the 3,012,187 Disadvanta!led Page6

7 Final General Fund Budget LEA: 1133B4603 lebanon SO Printed 6/18/2018 8:29:56 AM Estimated Revenues and Other Financing Sources: Detail Page- 2 of 2 REVENUE FROM FEDERAL SOURCES 8515 NCLB, Title II- Preparing, Training and Recruiting High Quality 379,232 Teachers and Principals 8516 NCLB, Tille Ill- Language Instruction for Limited English Proficient and 166,123 Immigrant Students 8517 NCLB, Title IV- 21St Century Schools 458, ARRA- Qualified School Construction Bonds (QSCB) 782, School-Based Access Medicaid Reimbursement Program (SBAP) 172,314 Reimbursements (Access) 8820 Medical Assistance Reimbursement for Administrative Claiming 50,000 (Quarter1v PrQQ,;.: ra::.:.m::.:..., REVENUE FROM FEDERAL SOURCES $5,020,499 OTAL ESTIMATED REVENUES AND OTHER SOURCES 73,952,894 Page 7

8 Final General Fund Budget Real Estate Tax Rate (RETR) Report AUN: Lebanon SD Printed 6118/2018 8:29:57 AM Multi-County Rebalancing Based on Methodology of Section of School Code Page- 1 of3 Act 1 Index (current): Calculation Method: 3.8% 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: $15,845,701 $ $17,613,710 $18,806,397 Lebanon Total Data a. Assessed Value $900,643,300 $900,643,300 b. Real Estate Mills Data c STEB Market Value $755,556,676 $755,556,676 d. Assessed Value $901,121,100 $901,121,100 e. Assessed Value of New Constrl Renov $0 $ Calculations f Tax Levy $18,048,892 $18,048,892 (a* b) Calculations II. g. Percent of Total Market Value h. Rebalanced Tax Levy % $18,048, % $18,048,892 (ftotal *g) i. Base Mills Subject to Index (h I a * 1000) if no reassessment (hi (d-e)* 1000) if reassessment Calculation of Tax Rates and Levies Generated Ill. j. Weighted Avg. Collection Percentage % % k. Tax Levy Needed $18,806,397 $18,806,397 (Approx. Tax Levy* g) I Real Estate Tax Rate (kl d * 1000) m. Tax Levy Generated by Mills $18,806,397 $18,806,397 ( *d) n. Tax Levy minus Tax Relief for Homestead Exclusions $17,038,388 (m - Amount of Tax Relieffor Homestead Exclusions) o. Net Tax Revenue Generated By Mills $15,845,701 (n * Est. Pd. Collection) Page~~

9 Final General Fund Budget Real Estate Tax Rate (RETR) Report AlJN: 1133B4603 Lebanon SD Printed 6/18/2018 8:29:57 AM Multi-County Rebalancing Based on Methodology of Section of School Code Page- 2 of3 Act 1 Index (current): Calculation Method: 3.8% 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: $15,845,701 $ $17,613,710 $18,806,397 Lebanon Total IV. Index Maximums p. Maximum Mills Based On Index (I * (1 + Index)) q. Mills In Excess of Index (if(l > p), (1- p)) r. Maximum Tax Levy Based On Index $18,744,671 $18,744,671 (p /1000 *d) s. Millage Rate within Index? No (If I > p Then No) t. Tax Levy In Excess of Index $61,726 $61,726 (if (m > r), (m - r)) u.tax Revenue In Excess of Index $57,405 $57,405 (t * Est. Pet. Collection) v. Information Related to Property Tax Relief Assessed Value Exdusion per Homestead $21, Number of Homestead/Farmstead Properties Median Assessed Value of Homestead Properties $85,950 Page9

10 .. AUN: Final General Fund Budget Real Estate Tax Rate (RETR) Report Lebanon SO Printed 6/18/ :29:57 AM Multi-County Rebalancing Based on Methodology ofsection of School Code Page- 3 of3 Act 1 Index (current): 3.8% 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: $15,845,701 $ $17,613,710 $18,806,397 Lebanon Total State Property Tax Reduction Allocation used for: Homestead Exclusions $1,767,718 Lowering RE Tax Rate $0 $1,767,718 Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions $291 $291 Amount of Tax Relief from State/Local Sources $1,768,009 Page 10

11 Final General Fund Budget LEA: Lebanon SO Printed 6/18/ :29:58 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 Ta xes County Name Taxable Assessed Yalue Real Estate Mills Tax Levy Generated by Mills Amount of Tax Relief for Homestead Exclusions Tax Leyy Minus Homestead Exclusions Per~nt QQ!Ie!<le!1!::lei Ia~ Be~m.!e Generated By Mills Lebanon 901,121, ,806, % otals: 901,121,100 18,806,397 1,768,009 = 17,038,388 X % = 15,845,701 Bme!;:ilirnaled Belleoue 6120 Qurrenl Per Qaoila Taxes Se!;;tiQn 679 $ , Qurrenl Act 511 Iaxes- Flat Bale A5sessrneols Bme 8dd'l Bii!le (if illllll.l Iax Leyy!;:ilirnaled Be~oue 6141 Current Act 511 Per Capita Taxes $5.00 $ ,500 22, Current Act 511 Occupation Taxes- Flat Rate $5.00 $ ,300 22, Current Act 511 Local Services Taxes $5.00 $ ,700 46, Current Act 511 Trailer Taxes $0.00 $ Current Act 511 Business Privilege Taxes - Flat Rate $0.00 $ Current Act 511 Mechanical Device Taxes - Flat Rate $0.00 $ Current Act 511 Taxes, Other Flat Rate Assessments $0.00 $ Total Current Act 511 Taxes- Flat Rate Assessments 91,500 91,500 Qurrent Act 511 Iii!xes- Pmo211iQnii!l Assessments ~ ~ ~ 8dd'l Rii!le (i[ ii!lllll.) Iax Leyy!;:ilirnaled Belleoue 6151 Current Act 511 Earned Income Taxes 0.500% 0.000% 1,915,000 1,915, Current Act 511 Occupation Taxes Current Act 511 Real Estate Transfer Taxes 0.500% 0.000% 213, , Current Act 511 Amusement Taxes 0.000% 0.000% Current Act 511 Business Privilege Taxes Current Act 511 Mechanical Device Taxes- Percentage 0.000% 0.000% Current Act 511 Mercantile Taxes Current Act 511 Taxes, Other Pmportional Assessments Total Current Act 511 Taxes-Proportional Assessments 2,128,000 2,128,000 Total Act 511, Current Taxes 2,219,500 Act 511 Tax Limit -> 755,556,676 X 12 9,066,680 Market Value Mills (511 Limit) Page 11

12 Final General Fund Budget LEA: 1133M603 Lebanon SD Printed :29:59 AM Comparison of Tax Rate Changes to Index Page- 1 of1 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 to n Rate Index (Rebalanced) Rate Index (Rebalanced) 6111 Curr~nt R~i!l Est~te!axes Lebanon 6120 Current Per Capita Taxes, Section 679 Cu[[eDI A~ 5ll!axes - Elat Bate Alsessmeobi $5.00 $ % 0.00% 6141 Current Act 511 Per Capita Taxes $5.00 $ % Yes 3.8% 6142 Current Act 511 Occupation Taxes - Flat Rate $5.00 $ % Yes 3.8% 6143 Current Act 511 Local Services Taxes $5.00 $ % Yes 3.8% Current ag 51l Ii!~e - E:rQuoniooi!l Alse sments No Yes 3.8% 3.8% 6151 Current Act 511 Earned Income Taxes 0.500% 0.500% 0.00% Yes 3.8% 6153 Current Act 511 Real Estate Transfer Taxes 0.500% 0.500% 0.00% Yes 3.8% Page 12

13 20~ ~lnal General Fund Budget LEA : Lebanon SO Printed 6118/ :29:59 AM Estimated Expenditures and Other Financing Uses: Budget Summary Page- 1 of 1 Descripti on 1000 Instruction 1100 Regular Programs - Elementary I Secondary 1200 Special Programs - Elementary I Secondary 1300 Vocational Education 1400 Other Instructional Programs- Elementary I Seco ndary 1500 Nonpublic School Programs 1800 Pre-Kindergarten 29,114,829 12,505,651 1,325, ,062 28,757 1,703,661 Total Instruction $45,267, Support Services 2100 Support Services- Students 2,754, Support Services - Instructional Staff 3,899, Support Services - Administration 4,315, Support Services - Pupil Health 618, Support Services - Business 1,191, Operation and Maintenance of Plant Services 6,252, Student Tra nsportation Services 1,720, Support Services - Central 915, Other Support Services 10,900 Total Support Services 3000 Operation of Non-Instructional Services $21,679, Student Activities 1,384,164 Total Operation of Non-Instructional Services $1,384, Facilities Acquisition, Construction and Improvement Services 4000 Facilities Acquisition, Construction and Improvement Services 1,320,000 Total Facilities Acgufsltlon, Construction and lmflrovement Services $1,320, Other Expenditures and Financing Uses 5100 Debt Service I Other Expenditures and Financing Uses 5,661, lnterfund Transfers - Out 5, Budgetary Reserve 2,000,000 Total Other Expenditures and Financing Uses Total Estimated Expenditures and Other Financing Uses $7,666,890 $77,317,857: Page 13

14 20) F;lnal General Fund Budget LEA: lebanon SO Printed 6118/2018 8:30:00 AM Description Estimated Expenditures and Other Financing Uses: Detail Page- 1 of4 A!nQ.!!..!ll 1000 Instruction 1100 Regular Programs- Elementary I Secondary 100 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purcha sed Services 600 Supplies 700 Property 800 Other Objects Total Regular Programs- Elementa 1200 Special Programs- Elementary I Secondary 100 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 500 Other Purchased Services 600 Supplies 800 Other Objects 16,131,284 10,199, , , ,130 1,135,298 39,300 7,700 Total Special Prqgrams - Elementary I Secondary $12,505, Vocational Education 400 Purchased Property Services 500 Other Purchased Services...--~ Total Vocational Education 1400 Other Instructional Programs- Elementary I Secondary 100 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies Total Other Instructional Programs - Elementa 1500 Nonpublic School Programs 300 Purchased Professional and Technical Services Total Nonpubl!c School P~rams $28, pre-kindergarten 100 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies Total Pre-Kindergarten Total Instruction Page 14 3,723,507 2,151,467 4,605,027 1,995,100 29,250 1, ,240 1,215,000 $1,325, , ,905 81,150 32,300 81,350 20,537 $589,06 28,757 1,037, ,500 3,200 24,181 1,300 10,000 $1,703,661 $45,267,200

15 final General Fund Budget LEA: lebanon SO Printed 6/18/2018 8:30:00 AM Estimated Expenditures and Other Financing Uses: Detail Page- 2 of4 Description 2000 Support Services 2100 Support Services- Students 100 Personnel Services- Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 800 Other Objects rt Services -Students 2200 Support Services -Instructional Staff 1 00 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 700 Property 800 Other Objects 1,634,323 1,034,564 36,760 6,700 18,277 21,592 2,531 $2,754,747J 1,618,894 1,332, ,162 22, , ,889 10,000 20,030 $3,899, Support Services -Administration 100 Personnel Services- Salaries 2,342, Personnel Services - Employee Benefits 1,522, Purchased Professional and Technical Services 271, Purchased Property Services 7, Other Purchased Services 61, Supplies 82, Other Objects 27,255 Total Support Services -Administration $4,315, Support Services - Pupil Health 1 00 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 2500 Support Services -Business 100 Personnel Services - Salaries 528, Personnel Services - Employee Benefits 343, Purchased Professional and Technical Services 28, Purchased Property Services 124, Other Purchased Services 76, Supplies 87, Other Objects Page 15 2, , ,108 4, ,475 12,165 $618,394

16 ~lnal General Fund Budget LEA : Lebanon SD Printed 6/18/2018 8:30:00 AM Estimated Expenditures and Other Fi nancing Uses: Deta il Page - 3 of4 Descripti on Total Support Services Business $1,191,081 Am!rnn Ooeratlon and Maintenance of Plant Services 100 Personnel Services- Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 700 Property 800 Other Objects 2,421,661 1,441,599 32,000 1,557, , , ,000 6,470 $6,252, Student TransPortation Services 300 Purchased Professio nal and Technical Services 57, Other Purchased Services 1,663,960 TotaiStudentTrans~ortaUonServlces --~ $ ~~~~~~ 1,720, Support Services - Central 100 Personnel Services- Salaries 536, Personnel Services - Employee Benefits 312, Purchased Professional and Technical Services 21, Other Purchased Services 10, Supplies 33, Other Objects 2,100 rt Services Central $915, Other Support Services 500 Other Purchased Services 10,900 Total Other Support Services $10,900 Total Support Services 3000 Operation of Non-Instructional Services 3200 Stydent Activities 100 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professiona l and Techn ical Services 400 Purchased Property Services 500 Other Purcha sed Services 600 Supplies 700 Property 800 Other Objects $21,679,603 Total Student AcUvltles $1,384,164 Total OperaUon of Non~nstructlonal Services $1,384, Facilities Acquisition, Construction and Improvement Services 694, ,826 78,397 32, , ,300 24,000 22, Facilities Acquisition, Construction and Improvement Services 300 Purchased Professiona l and Technical Services 400 Purchased Property Services Page 16 50,000 1,270,000

17 ~inai General Fund Budget LEA : Lebanon SO Printed 6/18/ :30:00 AM Estimated Expenditures and Other Financing Uses: Detail Page- 4 of4 Description Total Facilities Acquisition, Construction and Improvement Services 5000 Other Expenditures and Financing Uses $1,320,000 $1,320, Debt Service I Other Expenditures and Financing Uses 800 Other Objects 900 Other Uses offunds Total Debt Service I Other Expenditures and Flnancln Uses $5,661, lnterfund Transfers -Out 2,342,890 3,319, Other Uses of Funds 5,000 Totallnterfund Transfers -Out $5, Budgetary Reserve 800 Other Objects 2,000,000 Total Budgetary Reserve $2,000,000 Total Other Expenditures and Financing Uses $7,666,890 TOTAL EXPENDITURES sn,317,8s;: Page 17

18 Final General Fund Budget LEA : 1133B4603 Lebanon SO Printed 6118/ :30:01 AM Schedule Of Cash And Investments (CAIN) Page- 1 of 2 Cash and Short-Tenn 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- 690, 1850 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 Estimate 1,200,000 80,000 3,500, , ,000 06/30/2019 ProJection 1,000,000 80,000 3,500, , ,000 Total Cash and Short-Tenn Investments $5,240,000 $5,040,000 Long-Tenn Investments 06130/2018 Estimate projection General Fund 9,000,000 6,000,000 Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund- 690, 1850 Capital Reserve Fund Other Capital Projects Fund Debt Service Fund 36,000 41,000 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 18

19 Final General Fund Budget LEA: 1133B4603 Lebanon SO Printed 6/18/2018 8:30:01 AM Schedule Of Cash And lnvesbnents (CAIN) Page- 2 of2 Long-Term Investments 06/30/2018 Estimate 06/30/2019 PrQJect!on Permanent Fund ITotal Long-Tenn Investments $9,036,000 $6,041,000 ITOTAL CASH AND INVESTMENTS $14,276,000 $11,081,000 Page 19

20 Final General Fund Budget LEA: 1133S4603 Lebanon SO Printed 6/18/2018 8:30:02 AM Schedule Of Indebtedness (DEBT) Page- 1 of 6 Long-Term Indebtedness General Fund 0560 Other Post-Employment Benefits (OPEB) Public Purpose (Expendable) Trust Fund 0510 Bond s Payable 0560 Other Post-Employment Benefits (OPEB) Total Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds 0560 Other Post-Employment Benefits (OPEB) Total Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund 0560 Other Post-Employment Benefits (OPEB) Total Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund- 690, 1850 Page Estimate 06/ Protection 44,421,000 41,102, ,812 1,439,419 1,439, , , ,015, ,015,787 $154, $151,341t,342

21 Final General Fund Budget Schedule Of Indebtedness (DEBT) LEA: 1133S4603 Lebanon SO Printed 6/ :30:02 AM Page- 2 of6 Long-Term Indebtedness 06/30/2018 Estimate 06/30/2019 Pro!ectlon 0560 Other Post-Employment Benefits (OPEB) Total Capital Reserve Fund- 690, 1850 Capital Reserve Fund Other Post-Employment Benefits (OPES) Total Capital Reserve Fund Other Capital Projects Fund 0560 Other Post-Employment Benefits (OPES) 0599 Other Noncurre nt Liabilities Total Other Capital Projects Fund Debt Service Fund 15,000,000 15,000, Other Post-Employment Benefits (OPES) Total Debt Service Fund $15,000,000 $16,000,000 Food Service I Cafeteria Operations Fund 11 '130 11, Authority Lea se Obligations Page 21

22 Final General Fund Budget LEA: 1133S4603 Lebanon SO Printed 6/18/2018 8:30:02 AM Schedule Of Indebtedness (DEBT) Page- 3 of6 Long-Term Indebtedness 0560 Other Post-Employment Benefits (OPEB) 06130/2018 Estimate 1,356, Prolectlon 1,356,213 Total Food Service I cafeteria Operations Fund $1,367,343 $1,367,343 Child Care Operations Fund 0560 Other Post-Employment Benefits (OPEB) Total Child Care Operations Fund Other Enterprise Funds 0560 Other Post-Employment Benefits (OPEB) Total Other Enterprise Funds Internal Service Fund 0560 Other Post-Employment Benefits (OPES) Total Internal Service Fund Private Purpose Trust Fund 0530 Lea se-purchase Obligations 0560 Other Post-Employment Benefits (OPES) Total Private Purpose Trust Fund Page 22

23 Final General Fund Budget LEA: 1133ll4603 Lebanon SO Printed 6/18/2018 8:30:02 AM Schedule Of Indebtedness (DEBT} Page- 4 of6 Long-Term Indebtedness Estimate 06/ Proiectlon lnvesbnenttrustfund 0560 Other Post-Employment Benefits (OPES) Totallnvesbnent Trust fund Pension Trust Fund 0560 Other Post-Employment Benefits (OPES) Total Pension Trost Fund Activity Fund 0560 Other Post-Employment Benefits (OPES) Other Agency Fund 0560 Other Post-Employment Benefits (OPES) Permanent Fund Page 23

24 Final General Fund Budget '. LEA : Lebanon SO Printed 6/ :30:02 AM Schedule Of Indebtedness (DEBT) Page- 5 of6 Long-Tenn Indebtedness Estimate Projection 0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Uabilitles Total Pennanent Fund Total Long-Term Indebtedness $171,176,497 $167,711,685 Page 24

25 Final General Fund Budget LEA: Lebanon SD Printed :30:02 AM Schedule Of Indebtedness (DEBT) Page- 6 of6 Short-Term Payables 06/30/2018 Estimate 06/30/2019 prq)ectlon General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund Ca pital Reserve Fund - 690, 1850 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-Tenn Payables TOTAL INDEBTEDNESS $171,176,497 $167,711,685 Page 25

26 Final General Fund Budget LEA :1133M603 Lebanon SD Printed 6/18/2018 8:30:02 AM Fund Balance Summary (FBS) Page- 1 of1 Account Description Amounts 0810 Nonspendable Fund Balance 0820 Restricled Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 0850 Unassigned Fund Balance Total Ending Fund Balance - Committed, Assigned, and Unassigned 65,217 4,000,000 3,051,268 $7,116, Budgetary Reserve 2,000,000 Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $9,116,485 Page26