9- / (, FINAL GENERAL FUND BUDGET. Fiscal Year General Fund Budget Approval. Date of Adoption of the General Fund Budget:

Transcription

1 LEA Name: Yough SD Class: 3 AUN Number: County: Westmorelan d FINAL GENERAL FUND BUDGET Fiscal Year J General Fund Budget Approval Date of Adoption of the General Fund Budget: President of the Board - Original Signature Required Date Date 9- / (, Date' ' Michael B Wrobleski Contact Person (724) Extn :112 Telephone Extension Address Printed 6/8/21 6 4:37:5 PM Page 1 --

2 Final General Fund Budget (PDE-228) LEA : Yough SD Printed 6/ :36:14 AM Estimated Revenues and Other Financing Sources: Budget Summary Page - 1 of 1 ITEM AMOUNTS Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year 81 Nonspendable Fund Balance 82 Restricted Fund Balance 83 Committed Fund Balance 84 Assigned Fund Balance 85 Unassigned Fund Balance 2,449,559 Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year 2, 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 14, 131,27 17,478, ,579 :{:\(..::._.::: : :,::;::.::: ::>:(.. ::.r.. ;4. 32, Page 4

3 _..-.. ' Final General Fund Budget (PDE-228) LEA : Yough SD Printed 6/15/ :36:15 AM Estimated Revenues and Other Financing Sources: Detail Page - 1 of 1 Amount REVENUE FROM LOCAL SOURCES 6111 Current Real Estate Taxes 6113 Public Utility Realty Taxes 6114 Payments in Lieu of Current Taxes - State I Local 612 Current Per Capita Taxes, Section 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 68 Revenues from Intermediary Sources I Pass-Through Funds 691 o Rentals 694 Tuition from Patrons 699 Refunds and Other Miscellaneous Revenue REVENUE FROM STATE SOURCES 711 O Basic Education Funding 7271 Special Education funds for School-Aged Pupils 731 Transportation (Pupil and Nonpublic/CS) 732 Rental and Sinking Fund Payments I Building Reimbursement Subsidy 733 Health Services (Medical, Dental, Nurse, Act 25) 734 State Property Tax Reduction Allocation :;: :.\/ ::' :>: '.{ ';., ]:: '.: i-y 781 State Share of Social Security and Medicare Taxes 782 State Share of Retirement Contributions REVENUE FROM FEDERAL SOURCES ':<;.::'.: :"..:,...,.,: :.:.;) :;: ;;:::,; 8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantai:ied 8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals 881 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) 882 Medical Assistance Reimbursement for Administrative 1,35, , 276,6 45, 85, 1,855, 829,8 12, 425, 1,5 22, 33, 1,1 91,222 1,512,215 1,5, 7, 4, 768,69 584,147 2,1 82, , 146,579 5, 15, ;:;,' ;.,,,::::::: Page 5

4 Final General Fund Budget (PDE-228) AUN: Yough SD Printed 6/15/ :36:16 AM Real Estate Tax Rate (RETA) Report for Multi-County Rebalancing Based on Methodology of Section of School Code Page - 1 of 3 Act 1 Index (current): 3.4% Calculation Method: Rate Approx. Tax Revenue from RE Taxes: $1,35, 127 Amount of Tax Relief for Homestead Exclusions $ Total Approx. Tax Revenue: $1,84, 12 A pprox. Tax Levy for Tax Rate Calculation: Data $11,72,546 Westmoreland Total.. \ a. Assessed Value $134, $134, 179,64 b. Real Estate Mills I Data c. 214 STEB Market Value $719,948,747 $719,948,747 d. Assessed Value e. Assessed Value of New Constr/ Renov " Calculations $134,277,5 $ $134,277,5 $ f Tax Levy $1,947,985 $1,947,985 (a b) Calculations II. g. Percent of Total Market Value h. Rebalanced Tax Levy 1.% $1,947,985 1.% $1,947,985 (f Total g) I. 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 ]. Weighted Avg. Collection Percentage k. Tax Levy Needed % $11,72, % $11,72,546 j I Ill. (Approx. Tax Levy g) I Real Estate Tax Rate (k Id 1) m. Tax Levy Generated by Mills $11,72,546 $11,72,546,, (I/ 1 d) n. Tax Levy minus Tax Relief for Homestead Exclusions $1,951,553 (m - Amo unt of Tax Relief for Homestead Exclusions) o. Net Tax Revenue Generated By Mills $1,35, 127 (n Est. Pct. Collection) Page 6-

5 Final General Fund Budget (PDE-228) AUN: Yough SD Printed 6/15/216 i 1 :36:16 AM Real Estate Tax Rate (RETA) Report for Multi-County Rebalancing Based on Methodology of Section of School Code Page- 2 of 3 Act 1 Index (current): 3.4% 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: $1,35, i 27 $768,993 $1,84,12 $11,72,546 Westmoreland Total Index Maximums p. Maximum Mills Based On Index (i (i + Index)) q. Mills In Excess of Index (if (I> p), (1-p)) r. Maximum Tax Levy Based On Index 1v. (P / ;ooo d) s. Millage Rate within Index? (If I> p Then No) t. Tax Levy In Excess of Index (if (m > r), (m - r)) u.tax Revenue In Excess of Index (t Est. Pct. Collection) $ii,328,469 No $392,77 $359,268 $1 i,328,469 $392,77 $359,268 Information Related to Property Tax Relief V. Assessed Value Exclusion per Homestead Number of Homestead/Farmstead Properties Median Assessed Value of Homestead Properties $1, $14,3 Page 7

6 I J :,: Final General Fund Budget (PDE-228) Real Estate Tax Rate (RETR) Report for AUN: Yough SD Multi-County Rebalancing Based on Methodology of Section of School Code Printed 6/ :36:16 AM Page 3 of 3 Act 1 Index (current): 3.4% Calculation Method: Approx. Tax Revenue from RE Taxes: Amount of Tax Relief for Homestead Exclusions Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation: Rate $1,35, 127 $ $1,84,12 $11 '72, 546 Westmoreland Total I I I J I State Property Tax Reduction Allocation used for: Homestead Exclusions Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions -_,_ >:: $768,69 $384 Lowering RE Tax Rate $ $768,69 $384 Page 8

7 Final General Fund Budget (PDE-228) LEA: Yough SD Printed 6/15/ :36:16 AM Local Education Agency Tax Data REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511 ) Page - 1 of 1 CODE 6111 Current Real Estate Taxes County Name Taxable Assessed Value Real Estate Mills Tax Lew Generated by Mills Amount of Tax Relief for Homestead Exclusions Tax Levy Minus Homestead Exclusions Percent Collected Net Tax Revenue Generated By Mills Westmoreland i 34,277, ,72, % B.gN Estimated Revenue 612 Current Per Cagita Taxe!F9 $5. 45, 614 Qu rr lnt 8Qt 511 I<ixe El<i1 Ratsi Assessmeots Rate Add'I B(lte (if aggl.) Tax Lew Estimateg Revenue 6141 Current Act 511 Per Capita Taxes $5. $. 35, 35, 6142 Current Act 511 Occupation Taxes - Flat Rate 6143 Current Act 511 Local Services Taxes 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 511 Taxes, Other Fl.at Rate Assessments 615 $5. $. $5. $. $. $. $. $. $. $. $. $. Rate Add'I Rate Cif...rulllll 25, 25, Tax Lew 25, 25, >. <: 'as,ooci' Estimated Revenue 6151 Current Act 511 Earned Income Taxes 6152 Current Act 511 Occupation Taxes 6153 Current Act 511 Real Estate Transfer Taxes 6154 Current Act 511 Amusement Taxes.5%.%...5%.%.%.% 1,73, 125, 1,73, 125, 6155 Current Act 511 Business Privilege Taxes 6156 Current Act 511 Mechanical Device Taxes - Percentage...%.% 6157 Current Act 511 Mercantile Taxes Current Act 511 Taxes, Other Proportional Assessments Page 9

8 Final General Fund Budget (PDE-228) Comparison of Tax Rate Changes to Index LEA : Yough SD Printed 6/15/ :36:17 AM Page - 1 of 1 Tax Rate Charged in: Additional Tax Rate Tax Percent Less than Charged in: Percent Less than Functio Description Change In or equal to Index Change in or equal to n Rate Index Rate Index (Rebalanced) (Rebalanced) 6111 Qurr!lnt R!lal E;sjate Iaxes Westmoreland % No 3.4% 612 Current Per Capita Taxes, Section 679 $5. $5..% Yes 3.4% Q1,J rreol 8cJ 5;; Taxe;; Fial Ra!e 8ssessm!lols 6141 Current Act 511 Per Capita Taxes $5. $5..% Yes 3.4% 6142 Current Act 51 1 Occupation Taxes - Flat Rate $5. $5..% Yes 3.4% 6143 Current Act 511 Local Services Taxes $5. $5..% Yes 3.4% 6144 Current Act 511 Trailer Taxes 3.4% 6145 Current Act 511 Business Privilege Taxes - Flat Rate 3.4% 6146 Current Act 511 Mechanical Device Taxes - Flat Rate 3.4% 6149 Current Act 511 Taxes, Other Flat Rate Assessments 3.4% Current Act 511 Taxes - Proportional Assessments 6151 Current Act 511 Earned Income Taxes.5%.5%.% Yes 3.4% 6152 Current Act 511 Occupation Taxes 3.4% 6153 Current Act 51 1 Real Estate Transfer Taxes.5%.5%.% Yes 3.4% 6154 Current Act 511 Amusement Taxes 3.4% 6155 Current Act 511 Business Privilege Taxes 3.4% 6156 Current Act 511 Mechanical Device Taxes - 3.4% Percenta!le 6157 Current Act 511 Mercantile Taxes 3.4% 6159 Current Act 511 Taxes, Other Proportional 3.4% Assessments Pag e 1

9 Final General Fund Budget (PDE-228) LEA : Yough SD Printed 6/15/21611:36:17 AM Estimated Expenditures and Other Financing Uses: Budget Summary Page - 1 of 1 Descriptlon 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 Nonoublic School Programs Amount 12,423,837 4,228,288 1,555,953 82,73 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 893,61 774,41 2,576, ,271 47,11 9 2,594,22 2,258,5 894,289 3 Operation of Non-Instructional Services 32 Student Activities 33 Community Services,,, :;:{ :: :,;!LL :. ><.!.: '. 5 Other Expenditures and Financlng Uses 51 Debt Service I Other Expenditures and Financing Uses 2,921,579 Page 11

10 Final General Fund Budget (PDE-228) LEA : Yough SD Printed 6/15/ :36:1 BAM Estimated Expenditures and Other Financing Uses: Detail Page - 1 of 4 Description Amount 1 Instruction 11 Regular Programs - Elementary I Secondary 1 OD Personn(:)I 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 Tot11I Regular Programs - Elementary I Secondary 12 Special Programs - Elementary I Secondary 1 DO Personnel Services - Salaries 2 Personnel Services - Employe e Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies. BOO Other Objects Total Special Programs - Elementary I Secondary 13 Vocational Education 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property Total Vocational Education 14 Other lnstructlonal Programs - Elementary I Secondary 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 5 Other Purchased Services Total Other Instructional Programs Elementary I Secondary 15 Nonpublic School Programs 3 Purchased Professional and Technical Services Total Nonpublic School Programs 7,683,684 4,488,698 3,1 13,33 9,22 213,56 8,536 4,6 12,423,837 1,381, , ,3 1,334, 12 39,653 4,925 4,228,288 42, ,489 7,68 86,1 36,898 4,54 1,555,953 6, 17,43 5,3 82,73 6, 6, 2 Support Services 21 Support Services - Students 1 oo Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services Page ,98 335,918 1, , ,,

11 ---71;' Final General Fund Budget (PDE-228) Estimated Expenditures and Other Financing Uses: Detail LEA: Yough SD Printed 6/15/216 11:36:18 AM Page- 2 of 4 Description 6 Supplies 8 Other Objects Total Support Services - Students 22 Support Services - Instructional Staff 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 - 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 ioo 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 - Pupil Health 25 Support Services - Business 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 Support Services - Business 26 Operation and Maintenance of Plant Services 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits Page 13 Amount 12,871 1, ,61 419,815 27,75 14,574 2,7 1,49 39,497 15,379 1,25 774,41 1, 198,931 1, 192, ,815 3,45 29,1 55,786 1, 2,745 2,576, , ,83 1, ,433 1, , , ,577 44,413 3, 12,775 5, 5 47, , ,86

12 Final General Fund Budget (PDE-228) LEA : Yough SD Printed 6/15/ :36:1 BAM Estimated Expenditures and Other Financing Uses: Detail Page - 3 of 4 Description 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property BOO Other Objects Total Operation and Maintenance of Plant Services 27 Student Transportation 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 Total Support Services - Central 29 Other Support Services 5 Other Purchased Services Amount 1,25 51,768 76, ,24 12, ,594,22 2,258,5 2,258,5 163, ,62 22,4 357,861 71,517 8,749 73, 894,289 19, 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 7 Property 8 Other Objects Total Student Activities 33 Community Services 3 Purchased Professional and Technical Services 6 Supplies Total Community Services.+?iai-, 5 Other Expenditures and Financing Uses 51 Debt Service I Other Expenditures and Financing Uses 8 Other Objects 9 Other Uses of Funds Page , ,589 56,545 7, 136,95 88,71 22,25 9,5 833, ,9 15, ,579 1,98,

13 Final General Fund Budget (PDE-228) LEA: Yough SD Printed 6/15/ :36:18 AM Estimated Expenditures and Other Financing Uses: Detail Page - 4 of 4 Description Total Debt Service I Other Expenditures and Financing Uses Amount 2,921,579 Page 15

14 Final General Fund Budget (PDE-228) Schedule Of Cash And Investments (CAIN) LEA : Yough SD Printed 6/15/ :36:1 B AM Cash and Short-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 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 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 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 16 6/3!lf21 6 Estimate 6/3/217 Projection 4,12,2 3,85, 9,2 6, 95,557 92,, :o,(\., -, )>'.:/ ;<t;oi:fa,ooo 6/3/216 Estimate 6/3/217 Projection Page - 1 of 2

15 Final General Fund Budget (PDE-228) LEA : Yough SD Printed fl/15/ :36:18 AM Long-Term Investments Permanent Fund 6/3/216 Estimate 6/3/217 Projection Schedule Of Cash And Investments (CAIN) Page 2 of 2 Page 17

16 Final General Fund Budget (PDE-228) LEA : Yough SD Printed 6/15/ :36:19 AM Long-Term Indebtedness General Fund 51 o 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 Schedule Of Indebtedness (DEBT) Page - 1 of 6 6/3/216 Estimate 6/31217 Projection 36,271,493 35,244, , ,824 12,89 81, 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 (OPEB) 599 Other Long-Term Liabilities Tota.I.. 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 (OPEB) ': :-: ::.,.: ;.:\ ' '.: t /;::i ;.> :. : 599 Other Long-Term Liabilities.. : < _: : >. :::. -'_,;.>_, Athletic I School-Sponsored Extra Currieular Activities Fund 51 O 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.:. _:<';:;: ::.:,:;.,. ::. Capital Reserve Fund - 69, O Bonds Payable 52 Extended-Term Financing Agreements Payable ,- - Page 1 B I I :I I..

17 Final General Fund Budget (PDE-228) LEA : Yough SD Printed 6/15/216 1 i :36:19 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 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 : ;:_: Other Capital Projects Fund }ot 51 o 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 Debt Service Fund 51 Bonds Payable 52 Extended-Term Finaricing 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. _ = _ =_ r:_ : : :.:... :-:':/... ;.:-: ::... :: ;_.... :,-::-.... ::-;.. :.: ;;: 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 :::' - _-_y,-_: : := :::.\:'' :: :::=: ;--:'.:" --. :_-_-- - _:,' ) :;;}"_ >',\._:);._=:... -:':,:.,. _: _/_:>::.-.-: /3/216 Estimate 6/31217 Projection...:.: '.: :. - -::-.....!.. Page 19

18 Final General Fund Budget (PDE-228) LEA: Yough SD Printed 6/15/ :36:19 AM Long-Term Indebtedness 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities : '.-.. Schedule Of Indebtedness (DEBT) 6/3/216 Estimate 6/3/217 Projection Page- 3 of 6 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 other Enterprise Funds 51 O Bonds Payable :. :;:-.. _.-.:.,y:.,;;_: :. 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.-r6ih 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 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 Liai;>ilities c "

19 Final General Fund Budget (PDE-228) LEA: Yough SD Printed 6/ :36:19 AM 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 : ;_:..:..: : : :.::.: :'/;.,;, '.'>:._: ):: :_::: < / ',.ii 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 {OPES) 599 Other Long-Term Liabilities 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 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).... Schedule Of Indebtedness {DEBT) 6/3i216 Estimate 613/217 Projection Page - 4 of 6 Permanent Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable Page 21

20 Final General Fund Budget (PDE-228) LEA: Yough SD Printed 6/15/ :36:19 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 Schedule Of Indebtedness (DEBT) 6/3/216 Estimate 6/31217 Projection Page - 5 of 6 Page 22

21 Final General Fund Budget (PDE-228) LEA : Yough SD Printed 6/ :36:19 AM 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 Schedule Of Indebtedness (DEBT) 6/3/216 Estimate 6/3/217 Projection Page - 6 of 6!f....., ;\:. ;: :::.:: '.'\ Page 23

22 :;: ;1 ;:.:.. -:-"":.--:;;- :.'.-... ',',', ' Final General Fund Budget (PDE-228) Fund Balance Summary (FBS) LEA : Yough SD Printed 6/15/ :36:19 AM Page - 1 of 1 Account Description " _,.,.,,,._. _,_,.,._,,.._..,..,.,,.., -- w ,_._,,.,..._,_...:...,.. w...,.,...,...,,_,..,..,...,._,_,._,,_,.,.. 81 Nonspendable Fund Balance Amounts... - V '" 82 Restricted Fund Balance 83 Committed Fund Balance 84 Assigned Fund Balance 85 Unassigned Fund Balance 1,748,769 Total Ending Fund Balance - Committed, Assigned, and Unassigned $1,748, Budgetary Reserve Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $1,748, Page 24