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

Transcription

1 LEA Name: Methacton SD Class: 3 AUN Number: County: Montgomery PDE FINAL GENERAL FUND BUDGET Fiscal Year 07/01/ /30/2015 General Fund Budget Approval Date of Adoption of the General Fund Budget: 6/17/2014 President of the Board - Original Signature Required Date Secretary of the Board - Original Signature Required Date Chief School Administrator - Original Signature Required Date Danielle S. Penza (610) Contact Person Telephone Extension dpenza@methacton.org Address Return to: Pennsylvania Department of Education Bureau of Budget and Fiscal Management Division of Subsidy Data and Administration 333 Market Street Harrisburg, PA /28/2014 7:53:43 AM

2 Printed 5/28/2014 7:53:45 AM v2.0 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 72,702 2 Estimated Beginning Fund Balance - Assigned 481,595 3 Estimated Beginning Fund Balance - Unassigned 4,368, Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year 4,922,420 Estimated Revenues And Other Financing Sources 6000 Revenue from Local Sources 78,407, Revenue from State Sources 19,625, Revenue from Federal Sources 509, Other Financing Sources 1,015,000 Total Estimated Revenues And Other Financing Sources 99,557,372 Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation 104,479,792

3 Printed 5/28/2014 7:53:48 AM v2.0 ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page B-1 FUNCTION DESCRIPTION Amounts REVENUE FROM LOCAL SOURCES 6111 Current Real Estate Taxes 65,700, Interim Real Estate Taxes 200, Public Utility Realty Tax 90, Payments in Lieu of Current Taxes - State / Local Reimbursement 80, Payments in Lieu of Current Taxes - Federal Reimbursement Per Capita Taxes, Section , Taxpayer Relief Taxes - Proportional Assessments Current Act 511 Taxes - Flat Rate Assessments 170, Current Act 511 Taxes - Proportional Assessments 7,255, Non-Real Estate Taxes - First Class Districts Only Delinquencies on Taxes Levied / Assessed by LEA 2,083, Earnings on Investments 50, Revenues from District Activities 80, Revenue from Intermediary Sources / Pass-Through Funds 860, Rentals 100, Contributions/Donations/Grants From Private Sources 8, Tuition from Patrons 521, Services Provided Other Local Governmental Units / LEAs Services Provided Other Funds Revenue From Community Service Activities Refunds and Other Miscellaneous Revenue 1,118,002 REVENUE FROM LOCAL SOURCES 78,407,559

4 Printed 5/28/2014 7:53:48 AM v2.0 ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page B-2 FUNCTION DESCRIPTION Amounts REVENUE FROM STATE SOURCES 7110 Basic Education Funding (Gross) 6,393, Tuition for Orphans and Children Placed in Private Homes 38, School Improvement Grants Staff and Program Development Vocational Education Driver Education - Student Migratory Children Workforce Investment Act Special Education Funding for School Aged Pupils 2,334, Early Intervention Adult Literacy Pre-K Counts Other Program Subsidies Not Listed in 7200 Series Transportation (Regular and Additional) 1,631, Rental and Sinking Fund Payments / Building Reimbursement Subsidy 400, Health Services (Medical, Dental, Nurse, Act 25) 92, State Property Tax Reduction Allocation 1,922, Sewage Treatment Operations / Environmental Subsidies Safe Schools Vocational Training of the Unemployed PA Accountability Grants 95, Supplemental Equipment Grants Revenue for the Support of Public Schools Other State Revenue Not Listed in the 7500 Series State Share of Social Security and Medicare Taxes 1,769, State Share of Retirement Contributions 4,949, Revenue for Technology 0 REVENUE FROM STATE SOURCES 19,625,754

5 Printed 5/28/2014 7:53:48 AM v2.0 ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page B-3 FUNCTION DESCRIPTION Amounts REVENUE FROM FEDERAL SOURCES 8110 Payments for Federally Impacted Areas - P.L Other Unrestricted Grants-in-Aid Direct from Federal Government Unrestricted Grants-in-Aid from Federal Gov't Through Commonwealth Payments for Federally Impacted Areas - P.L Energy Conservation Grants - TA and ECM Other Restricted Grants-in-Aid Directly from Federal Government Grants for IDEA and NCLB Programs not Specified in 8510 series IDEA, Part B IDEA, Section NCLB, Title I - Improving the Acad. Achvmnt. of the Disadvantaged 166, NCLB, Title II - Prep., Train. & Recruit. High Qual. Teachers & Principals 127, NCLB, Title III - Language Instr. for LEP and Immgrant Students NCLB, Title IV - 21st Century Schools NCLB, Title VI - Flexibility and Accountability Vocational Education - Operating Expenditures Nutrition Education and Training Federal Block Grants Child Care and Development Block Grants Homeless Assistance Act Adult Basic Education Headstart Workforce Investment Act Other Restricted Federal Grants-in-Aid Through the Commonwealth ARRA - IDEA, Part B ARRA - IDEA, Section ARRA - Title I, Part A & D ARRA - Title I, School Improvement ARRA - Title II, Part D Education Technology ARRA - McKinney-Vento Homeless ARRA - National School Lunch Program Equipment ARRA - State Fiscal Stabilization Fund ARRA Education Jobs Fund (EdJobs) ARRA - Head Start ARRA - Build America Bonds ARRA-Qualified School Construction Bonds (QSCB) ARRA-Qualified Zone Academy Bonds (QZAB) ARRA - Race to the Top ARRA - Miscellaneous Revenue School-Based Access Medicaid Reimbursement Program (SBAP) (ACCESS) 215,000

6 Printed 5/28/2014 7:53:48 AM v2.0 ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page B-4 FUNCTION DESCRIPTION Amounts 8820 Medical Assistance Reimbursement For Administrative Claiming (Quarterly) Medical Assistance Reimbursements (ACCESS) - Early Intervention 0 REVENUE FROM FEDERAL SOURCES 509,059

7 Printed 5/28/2014 7:53:48 AM v2.0 ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page B-5 FUNCTION DESCRIPTION Amounts OTHER FINANCING SOURCES 9100 Sale of Bonds Proceeds From Extended Term Financing 1,000, Special Revenue Fund Transfers Capital Projects Fund Transfers Debt Service Fund Transfers Enterprise Fund Transfers Internal Service Fund Transfers Trust and Agency Fund Transfers Activity Fund Transfers Permanent Fund Transfers Sale or Compensation for Loss of Fixed Assets 15, Capital Contributions Transfers from Component Units Transfers from Primary Governments Intrafund Transfers In Other Financing Sources Not Listed in the 9000 Series 0 OTHER FINANCING SOURCES 1,015,000 TOTAL ESTIMATED REVENUES AND OTHER SOURCES 99,557,372

8 Printed 5/28/2014 7:53:50 AM v2.0 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: Amount of Tax Relief for Homestead Exclusions Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation: + $65,700,557 $1,922,482 $67,623,039 $70,784,010 Montgomery Total I. II. III Data a. Assessed Value $2,522,300,998 $2,522,300,998 b. Real Estate Mills Data c STEB Market Value d. Assessed Value $3,809,415,640 $2,537,061,304 $3,809,415,640 $2,537,061,304 e. Assessed Value of New Constr/ Renov $0 $ Calculations f Tax Levy $68,934,486 $68,934,486 (a * b) Calculations g. Percent of Total Market Value % % h. Rebalanced Tax Levy $68,934,486 $68,934,486 (f Total * g) i. Base Mills Subject to Index (h / a * 1000) if no reassessment (h / (d-e) * 1000) if reassessment Calculation of Tax Rates and Levies Generated j. Weighted Avg. Collection Percentage % % k. Tax Levy Needed $70,784,010 $70,784,010 (Approx. Tax Levy * g) l Real Estate Tax Rate (k / d * 1000) m. Tax Levy Generated by Mills $70,784,010 $70,784,010 (l / 1000 * d) n. Tax Levy minus Tax Relief for Homestead Exclusions $68,861,528 (m - Amount of Tax Relief for Homestead Exclusions) o. Net Tax Revenue Generated By Mills $65,700,557 (n * Est. Pct. Collection)

9 Printed 5/28/2014 7:53:50 AM v2.0 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-2 Approx. Tax Revenue from RE Taxes: $65,700,557 Amount of Tax Relief for Homestead Exclusions + $1,922,482 Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation: $67,623,039 $70,784,010 Montgomery Total IV. Index Maximums p. Maximum Mills Based On Index (i * (1 + Index)) q. Mills In Excess of Index if (l > p), (l - p) r. Maximum Tax Levy Based On Index $70,793,905 $70,793,905 (p / 1000) * d) s. Millage Rate within Index? Yes (If l > p Then No) t. Tax Levy In Excess of Index $0 $0 if (m > r), (m - r) u. Tax Revenue In Excess of Index $0 $0 (t * Est. Pct. Collection) V. Information Related to Property Tax Relief Assessed Value Exclusion per Homestead Number of Homestead/Farmstead Properties Median Assessed Value of Homestead Properties $8,158 8,465 8,465 $172,820

10 Printed 5/28/2014 7:53:50 AM v2.0 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-3 Approx. Tax Revenue from RE Taxes: Amount of Tax Relief for Homestead Exclusions Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation: + $65,700,557 $1,922,482 $67,623,039 $70,784,010 Montgomery Total State Property Tax Reduction Allocation used for: Homestead Exclusions $1,922,482 Lowering RE Tax Rate $0 Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions $0 Amount of Tax Relief from State/Local Sources $1,922,482 $0 $1,922,482

11 Printed 5/28/2014 7:53:51 AM v2.0 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 Taxable Assessed Value Real Estate Mills Tax Levy Generated by Mills Amount of Tax Relief for Homestead Exclusions Tax Levy Minus Homestead Exclusions Percent Collected Montgomery 2,537,061, ,784, % Net Tax Revenue Generated By Mills % % % Totals: 2,537,061,304 70,784,010-1,922,482 = 68,861, % = 65,700,557 Rate Estimated Revenue 6120 Per Capita Taxes, Section , Current Act 511 Taxes - Flat Rate Assessments Rate Add'l Rate (if appl.) Tax Levy Estimated Revenue 6141 Per Capita Taxes, Act 511 $10.00 $ ,000 70, Occupation Taxes - Flat Rate $0.00 $ Local Services / Occupational Privilege Taxes $10.00 $ , , Trailer Taxes $0.00 $ Business Privilege Taxes - Flat Rate $0.00 $ Mechanical Device Taxes - Flat Rate $0.00 $ Other Flat Rate Assessments $0.00 $ Total Current Act 511 Taxes - Flat Rate Assessments 170, , Current Act 511 Taxes - Proportional Assessments Rate Add'l Rate (if appl.) Tax Levy Estimated Revenue 6151 Earned Income Taxes, Act % 0.00% 6,300,000 6,300, Occupation Taxes - Proportional Rate Real Estate Transfer Taxes 0.50% 0.00% 900, , Amusement Taxes 5.00% 0.00% 55,000 55, Business Privilege Taxes - Proportional Rate Mechanical Device Taxes - Percentage 0.00% 0.00% Mercantile Taxes Other Proportional Assessments Total Current Act 511 Taxes - Proportional Assessments 7,255,000 7,255,000 Total Act 511, Current Taxes 7,425,000 Act 511 Tax Limit ---> 3,809,415,640 X 12 45,712,988 Market Value Mills (511 Limit)

12 Printed 5/28/2014 7:53:53 AM v2.0 Tax Rate Charged in: Tax Function Description (Rebalanced) 6111 Current Real Estate Taxes Percent Change in Rate Less than or equal to Index Index Comparison of Tax Rate Changes to Index (CTRI) Additional Tax Rate Charged in: (Rebalanced) vs Percent Change in Rate Page E-1 Less than or equal to Index Montgomery County % Yes 6120 Per Capita Taxes, Section 679 $5.00 $ % Yes Act 1 EIT/PIT 2.1% 2.1% 6131 Earned Income Taxes, Act Personal Income Taxes, Act 1 Act 511 Flat Rate Taxes Per Capita Taxes, Act 511 $10.00 $ % Yes Occupation Taxes - Flat Rate Local Services / Occupational Privilege Tax $10.00 $ % Yes Trailer Taxes Business Privilege Taxes - Flat Rate Mechanical Device Taxes - Flat Rate 2.1% 2.1% 6149 Other Flat Rate Assessments Act 511 Proportional Rate Taxes Earned Income Taxes, Act % 0.500% % Yes Occupation Taxes - Proportional Rate Real Estate Transfer Taxes 0.500% 0.500% 0.00% Yes Amusement Taxes 5.000% 5.000% 0.00% Yes Business Privilege Taxes - Proportional Rate Mechanical Device Taxes - Percentage Mercantile Taxes Other Proportional Assessments 2.1% 2.1% 2.1%

13 (10/2010) CERTIFICATION OF ESTIMATED ENDING FUND BALANCE FROM GENERAL FUND BUDGET 24 PS SCHOOL DISTRICT NAME Methacton SD COUNTY NAME Montgomery 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 Fund Balance % Limit (less than or equal to) Less Than or Equal to $11,999,999 Between $12,000,000 and $12,999,999 Between $13,000,000 and $13,999,999 Between $14,000,000 and $14,999,999 Between $15,000,000 and $15,999,999 Between $16,000,000 and $16,999,999 Between $17,000,000 and $17,999,999 Between $18,000,000 and $18,999,999 Greater Than or Equal to $19,000, % 11.5% 11.0% 10.5% 10.0% 9.5% 9.0% 8.5% 8.0% 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 (%) of Total Budgeted Expenditures The Estimated Ending Unassigned Fund Balance is within the allowable limits. $99,557, $4,922, % Yes No I hereby certify that the above information is accurate and complete. SIGNATURE OF SUPERINTENDENT DATE DUE DATE: AUGUST 15, 2014 RETURN TO: PENNSYLVANIA DEPARTMENT OF EDUCATION BUREAU OF BUDGET AND FISCAL MANAGEMENT DIVISION OF SUBSIDY DATA AND ADMINISTRATION 333 MARKET STREET HARRISBURG, PA /28/2014 7:53:55 AM

14 Printed 5/28/2014 7:53:57 AM v2.0 ITEM ESTIMATED EXPENDITURES AND OTHER FINANCING USES: BUDGET SUMMARY AMOUNTS Page F Instruction 1100 Regular Programs - Elementary/Secondary 38,859, Special Programs - Elementary/Secondary 13,643, Vocational Education 2,834, Other Instructional Programs - Elementary/Secondary 490, Nonpublic School Programs Adult Education Programs 92, Higher Education Programs Pre-Kindergarten 0 Total 1000 Instruction 55,920,158 Support Services 2100 Support Services - Pupil Personnel 3,604, Support Services - Instructional Staff 2,174, Support Services - Administration 5,807, Support Services - Pupil Health 1,010, Support Services - Business 1,138, Operation & Maintenance of Plant Services 8,387, Student Transportation Services 7,074, Support Services - Central 1,609, Other Support Services 79,000 Total 2000 Support Services 30,886,491 Operation of Non-instructional Services 3100 Food Services Student Activities 1,490, Community Services 2, Scholarships and Awards 0 Total 3000 Operation of Non-instructional Services 1,492,010 Facilities Acquisition, Construction and Improvement Services 4000 Facilities Acquisition, Construction and Improvement Services 0 Total 4000 Facilities Acquisition, Construction and Improvement 0 Total Estimated Expenditures Other Expenditures and Financing Uses 5100 Debt Service 10,958, Interfund Transfers - Out 100, Transfers Involving Component Units Budgetary Reserve 200,000 Total Other Financing Uses Total Estimated Expenditures and Other Financing Uses Appropriation of Prior Year Fund Balance 88,298,659 11,258,713 99,557,372 0 Total Appropriations Ending Committed, Assigned and Unassigned Fund Balance 99,557,372 4,922,420

15 Printed 5/28/2014 7:53:58 AM v2.0 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-1 Function-Object Description Amounts 1000 INSTRUCTION 1100 Regular Programs - Elementary/Secondary 100 Personnel Services-Salaries 21,523, Personnel Services-Employee Benefits 13,029, Purchased Professional & Technical Services 2,062, Purchased Property Services 28, Other Purchased Services 1,113, Supplies 972, Property 126, Other Objects 2,667 Total Regular Programs - Elementary/Secondary 38,859, Special Programs - Elementary/Secondary 100 Personnel Services-Salaries 6,431, Personnel Services-Employee Benefits 3,958, Purchased Professional & Technical Services 2,412, Purchased Property Services Other Purchased Services 413, Supplies 160, Property 26, Other Objects 240,000 Total Special Programs - Elementary/Secondary 13,643, Vocational Education 100 Personnel Services-Salaries 1,114, Personnel Services-Employee Benefits 545, Purchased Professional & Technical Services Purchased Property Services 1, Other Purchased Services 1,144, Supplies 29, Other Objects 0 Total Vocational Education 2,834, Other Instructional Programs - Elementary/Secondary 100 Personnel Services-Salaries 315, Personnel Services-Employee Benefits 164, Purchased Professional & Technical Services Purchased Property Services 9, Other Purchased Services Supplies Other Objects 0 Total Other Instructional Programs - Elementary/Secondary 490,026

16 Printed 5/28/2014 7:53:58 AM v2.0 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-2 Function-Object Description Amounts 1500 Nonpublic School Programs 100 Personnel Services-Salaries Personnel Services-Employee Benefits Purchased Professional & Technical Services Purchased Property Services Other Purchased Services Supplies Other Objects 0 Total Nonpublic School Programs Adult Education Programs 100 Personnel Services-Salaries Personnel Services-Employee Benefits Purchased Professional & Technical Services 70, Purchased Property Services Other Purchased Services 14, Supplies 8, Other Objects 0 Total Adult Education Programs 92, Higher Education Programs 500 Other Purchased Services Supplies 0 Total Higher Education Programs Pre-Kindergarten 100 Personnel Services-Salaries Personnel Services-Employee Benefits Purchased Professional & Technical Services Purchased Property Services Other Purchased Services Supplies Other Objects 0 Total Pre-Kindergarten 0 Total Instruction 55,920,158

17 Printed 5/28/2014 7:53:58 AM v2.0 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-3 Function-Object Description Amounts 2000 SUPPORT SERVICES 2100 Support Services - Pupil Personnel 100 Personnel Services-Salaries 2,189, Personnel Services-Employee Benefits 1,123, Purchased Professional & Technical Services 242, Purchased Property Services Other Purchased Services 15, Supplies 33, Other Objects 430 Total Support Services - Pupil Personnel 3,604, Support Services - Instructional Staff 100 Personnel Services-Salaries 1,263, Personnel Services-Employee Benefits 654, Purchased Professional & Technical Services Purchased Property Services 3, Other Purchased Services 3, Supplies 242, Property 5, Other Objects 2,000 Total Support Services - Instructional Staff 2,174, Support Services - Administration 100 Personnel Services-Salaries 3,474, Personnel Services-Employee Benefits 1,760, Purchased Professional & Technical Services 395, Purchased Property Services 6, Other Purchased Services 66, Supplies 39, Property 13, Other Objects 52,465 Total Support Services - Administration 5,807, Support Services - Pupil Health 100 Personnel Services-Salaries 642, Personnel Services-Employee Benefits 331, Purchased Professional & Technical Services 7, Purchased Property Services 1, Other Purchased Services Supplies 26, Other Objects 0 Total Support Services - Pupil Health 1,010,908

18 Printed 5/28/2014 7:53:58 AM v2.0 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-4 Function-Object Description Amounts 2500 Support Services - Business 100 Personnel Services-Salaries 521, Personnel Services-Employee Benefits 266, Purchased Professional & Technical Services 10, Purchased Property Services 5, Other Purchased Services 330, Supplies 3, Other Objects 1,250 Total Support Services - Business 1,138, Operation & Maintenance of Plant Services 100 Personnel Services-Salaries 3,380, Personnel Services-Employee Benefits 1,771, Purchased Professional & Technical Services 318, Purchased Property Services 2,088, Other Purchased Services 69, Supplies 752, Property 3, Other Objects 4,700 Total Operation & Maintenance of Plant Services 8,387, Student Transportation Services 100 Personnel Services-Salaries 262, Personnel Services-Employee Benefits 132, Purchased Professional & Technical Services Purchased Property Services Other Purchased Services 6,163, Supplies 511, Other Objects 5,000 Total Student Transportation Services 7,074, Support Services - Central 100 Personnel Services-Salaries 627, Personnel Services-Employee Benefits 325, Purchased Professional & Technical Services Purchased Property Services 186, Other Purchased Services 69, Supplies 280, Property 120, Other Objects 0 Total Support Services - Central 1,609,873

19 Printed 5/28/2014 7:53:58 AM v2.0 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-5 Function-Object Description Amounts 2900 Other Support Services 100 Personnel Services-Salaries Personnel Services-Employee Benefits Purchased Professional & Technical Services Purchased Property Services Other Purchased Services 79, Supplies Other Objects 0 Total Other Support Services 79,000 Total Support Services 30,886, OPERATION OF NON-INSTRUCTIONAL SERVICES 3100 Food Services 100 Personnel Services-Salaries Personnel Services-Employee Benefits Purchased Professional & Technical Services Purchased Property Services Other Purchased Services Supplies Other Objects 0 Total Food Services Student Activities 100 Personnel Services-Salaries 820, Personnel Services-Employee Benefits 298, Purchased Professional & Technical Services 5, Purchased Property Services Other Purchased Services Supplies 343, Other Objects 21,060 Total Student Activities 1,490,010

20 Printed 5/28/2014 7:53:58 AM v2.0 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-6 Function-Object Description Amounts 3300 Community Services 100 Personnel Services-Salaries Personnel Services-Employee Benefits Purchased Professional & Technical Services Purchased Property Services Other Purchased Services Supplies 2, Other Objects 0 Total Community Services 2, Scholarships and Awards 100 Personnel Services-Salaries Personnel Services-Employee Benefits Purchased Professional & Technical Services Purchased Property Services Other Purchased Services Supplies Other Objects 0 Total Scholarships and Awards 0 Total Operation of Non-instructional Services 1,492, FACILITIES ACQUISITION, CONSTRUCTION AND IMPROVEMENT 4000 Facilities Acquisition, Construction and Improvement Services 100 Personnel Services-Salaries Personnel Services-Employee Benefits Purchased Professional & Technical Services Purchased Property Services Other Purchased Services Supplies 0 Total Facilities Acquisition, Construction and Improvement Services OTHER EXPENDITURES AND FINANCING USES 5100 Debt Service 800 Other Objects 5,000, Other Uses of Funds 5,958,713 Total Debt Service 10,958, Interfund Transfers - Out 900 Other Uses of Funds 100,000 Total Interfund Transfers - Out 100,000

21 Printed 5/28/2014 7:53:58 AM v2.0 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-7 Function-Object Description Amounts 5300 Transfers Involving Component Units 900 Other Uses of Funds 0 Total Transfers Involving Component Units Budgetary Reserve 800 Other Objects 200,000 Total Budgetary Reserve 200,000 Total Other Expenditures and Financing Uses 11,258,713 TOTAL EXPENDITURES 99,557,372

22 Printed 5/28/2014 7:53:59 AM v2.0 SCHEDULE OF CASH AND INVESTMENTS (CAIN) Page H-1 06/30/2014 Estimate 06/30/2015 Projection CASH AND SHORT-TERM INVESTMENTS General Fund 11,000,000 10,500,000 Special Revenue Fund Athletic/School-Sponsored Extra Curricular Activities 0 0 Other Comptroller-Approved Special Revenue Fund 0 0 Capital Projects Fund Capital Reserve Fund Capital Reserve Fund , ,000 Capital Projects Fund Other 0 0 Debt Service Fund 0 0 Enterprise Fund (Food Service, Child Care) 455, ,000 Internal Service Fund 0 0 Fiduciary Trust Fund (Investment, Pension) 60,000 60,000 Agency Fund 335, ,000 Total Cash and Short-Term Investments 12,700,000 12,050,000 LONG-TERM INVESTMENTS General Fund 0 0 Special Revenue Fund Athletic/School-Sponsored Extra Curricular Activities 0 0 Other Comptroller-Approved Special Revenue Fund 0 0 Capital Projects Fund Capital Reserve Fund Capital Reserve Fund Capital Projects Fund Other 0 0 Debt Service Fund 0 0 Enterprise Fund (Food Service, Child Care) 0 0 Internal Service Fund 0 0 Fiduciary Trust Fund (Investment, Pension) 0 0 Agency Fund 0 0 Total Long-Term Investments 0 0 TOTAL CASH AND INVESTMENTS 12,700,000 12,050,000

23 Printed 5/28/2014 7:53:59 AM v2.0 SCHEDULE OF INDEBTEDNESS (DEBT) Page I-1 LONG-TERM INDEBTEDNESS 06/30/2014 Estimate 06/30/2015 Projection Extended Term Financing Agreements Payable 0 0 Other Long-Term Liabilities 0 0 Bonds Payable 89,225,000 82,590,000 Lease-Purchase Obligations 747, ,800 Accumulated Compensated Absences 2,396,399 2,400,000 Authority Lease Obligations 0 0 TOTAL LONG-TERM INDEBTEDNESS 92,368,832 85,491,800 SHORT-TERM PAYABLES General Fund 0 0 Other Funds 0 0 TOTAL SHORT-TERM PAYABLES 0 0 TOTAL INDEBTEDNESS 92,368,832 85,491,800

24 Printed 5/28/2014 7:53:59 AM v2.0 Fund Balance Summary (FBS) Page J-1 Account Description Amounts 0830 Estimated Ending Committed Fund Balance Estimated Ending Assigned Fund Balance Estimated Ending Unassigned Fund Balance 4,922,420 Explanation: To be used for unanticipated expenses that occur during the year. Total Ending Fund Balance - Committed, Assigned, and Unassigned 4,922, Budgetary Reserve 200,000 Explanation: To be used for unanticipated expenses that occur during the year. Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve 5,122,420 Estimated Ending Nonspendable and Restricted Fund Balances Not Scheduled for Liquidation 0