FINAL GENERAL FUND BUDGET

Transcription

1 LEA Name : Athens Area SD Class: 3 AUN Number : County : Bradford FINAL GENERAL FUND BUDGET Fiscal Year General Fund Budget Approval Date of Adoption of the General Fund Budget: President of the Board- Original Signature Required Date Secretary of the Board- Original Signature Required Date Chief School Administrator- Original Signature Required Date Laura Perry Contact Person (57) Extn :4249 Telephone Extension lperry@athensasd.org Address Printed 6/15/216 8:15:32 AM

2 (1/21) CERTIFICATION OF ESTIMATED ENDING FUND BALANCE FROM GENERAL FUND BUDGET 24 PS SCHOOL DISTRICT : Athens Area SO COUNTY : Bradford AUN : No school district shall approve an increase in real property taxes unless it has adopted a budget that includes an estimated, ending unreserved undesignated fund balance (unassigned) less than or equal to the specified percentage of its total budgeted expenditures: Total Budgeted Expenditures Less Than or Equal to $11,999,999 Between $12,, and $12,999,999 Between $13,, and $13,999,999 Between $14,, and $14,999,999 Between $15,, and $15,999,999 Between $16,, and $16,999,999 Between $17,, and $17,999,999 Between $18,, and $18,999,999 Greater Than or Equal to $19,, Fund Balance % Limit (less than or equal to) 12.% 11.5% 11.% 1.5% 1.% 9.5% 9.% 8.5% 8.% Did you raise property taxes in SY (compared to )? Yes No If yes, see information below, taken from the General Fund Budget. Total Budgeted Expenditures Ending Unassigned Fund Balance Ending Unassigned Fund Balance as a percentage (%)of Total Budgeted Expenditures $ $ % The Estimated Ending Unassigned Fund Balance is within the allowable limits. Yes No I hereby certify that the above information is accurate and complete. SIGNATURE OF SUPERINTENDENT DATE DUE DATE: AUGUST 15,216 Printed 6/15/216 8:16:2 AM

3 CERTIFICATION OF USE OF PDE-228 FOR PUBLIC INSPECTION OF PROPOSED BUDGET 24 PS 6-687(a)(1) (3/26) School District Name : County: AUN Number : Athens Area SO Bradford Section 687(a)(1) of the School Code requires the president of the board of school directors of each school district to certify to the Department of Education that the proposed budget was prepared, presented and will be made available for public inspection using the uniform form prepared and furnished by the Department of Education. I hereby certify that the above information is accurate and complete. SIGNATURE OF SCHOOL BOARD PRESIDENT DATE DUE DATE: IMMEDIATELY FOLLOWING ADOPTION OF PROPOSED FINAL GENERAL FUND BUDGET Printed 6/15/216 8:16:3 AM

4 Final General Fund Budget (PDE-228) LEA : Athens Area SD Printed 6/15/216 9:27:24 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 Non spendable Fund Balance 74,11 82 Restricted Fund Balance 83 Committed Fund Balance 84 Assigned Fund Balance 85 Unassigned Fund Balance 675,43 4,34, 2,372,558 Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year Estimated Revenues And Other Financing Sources 6 Revenue from Local Sources 7 Revenue from State Sources 8 Revenue from Federal Sources 9 Other Financing Sources Total Estimated Revenues And Other Financing Sources Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation 16,153,79 19,329, , Page 4

5 Final General Fund Budget (PDE-228) Estimated Revenues and Other Financing Sources: Detail LEA : Printed :27:24 AM Athens Area SD Page- 1 of 1 Amount 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 615 Current Act 511 Taxes- Proportional Assessments 64 Delinquencies on Taxes Levied I Assessed by the LEA 65 Earnings on Investments 67 Revenues from LEA Activities 68 Revenues from Intermediary Sources I Pass-Through Funds 691 Rentals 692 Contributions and Donations from Private Sources 694 Tuition from Patrons 699 Refunds and Other Miscellaneous Revenue REVENUE FROM LOCAL SOURCES REVENUE FROM STATE SOURCES 71 1 Basic Education Funding 716 Tuition for Orphans Subsidy 722 Vocational Education 725 Migratory Children 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 755 Ready to Lea rn Block Grant 781 State Share of Social Security and Medicare Taxes 782 State Share of Retirement Contributions REVENUE FROM STATE SOURCES REVENUE FROM FEDERAL SOURCES 8514 NCLB, Title I- Improving the Academic Achievement of the Disadvantaged 8515 NCLB, Title II- Preparing, Training and Recruiting High Quality Teachers and Principals 881 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) REVENUE FROM FEDERAL SOURCES TOTAL ESTIMATED REVENUES AND OTHER SOURCES 11,657,561 75, 17,97 12,647 2,863, ,571 8,333 36,355 56,686 56,468 2,67 128,55 75,19 16,153,79 11,235,356 34,1 36,85 1 1,49,224 1,57, ,236 39, ,75 418, ,137 2,435,885 19,329,624 58, ,757 15, 772,23 36,255,617 Page 5

6 Final General Fund Budget (PDE-228) AUN: Athens Area SO Printed :27:25 AM Real Estate Tax Rate (RETR) 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: Amount of Tax Relief for Homestead Exclusions Total Approx. Tax Revenue: Approx. Tax levy for Tax Rate Calculation: $11,657,561 $928,75 $12,586,266 $13,881,551 Bradford Total Data a. Assessed Value b. Real Estate Mills Data c. 214 STEB Market Value d. Assessed Value e. Assessed Value of New Constrl Renov Calculations f Tax Levy (a* b) Calculations g. Percent of Total Market Value II. h. Rebalanced Tax Levy (ftotal *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 $273,25, $724,851,827 $278,745,974 $ $13,323,66 1.% $13,323, $273,25,824 $724,851,827 $278,745,974 $ $13,323,66 1.% $13,323,66 j. Weighted Avg. Collection Percentage 9.% 9.% k. Tax Levy Needed $13,881,551 $13,881,551 (Approx. Tax Levy* g) I Real Estate Tax Rate 49.8 Ill. (k I d* 1) m. Tax Levy Generated by Mills $13,881,55 $13,881,55 (I I 1 *d) n. Tax Levy minus Tax Relief for Homestead Exclusions $12,952,845 (m- Amount oft ax Relieffor Homestead Exclusions) o. Net Tax Revenue Generated By Mills $11,657,561 (n * Est. Pet. Collection) Page 6

7 Final General Fund Budget(PDE-228) AUN: Athens Area SO Printed 6/15/216 9:27:25 AM Real Estate Tax Rate (RETR) 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: $11,657,561 $ $12,586,266 $13,881,551 Bradford Total Index Maximums p. Maximum Mills Based On Index (i (1 + Index)) q. Mills In Excess of Index (if(i> p), (I - p)) r. Maximum Tax Levy Based On Index IV. (p / 1 d) s. Millage Rate within Index? (If I> p Then No) t. Tax Levy In Excess of Index (if(m > r), (m - r)) u.tax Revenue In Excess of Index (t Est. Pet. Collection) $14,65,299 Yes $ $ $14,65,299 $ $ Information Related to Property Tax Relief V. Assessed Value Exclusion per Homestead Number of Homestead/Farmstead Properties $5, Median Assessed Value of Homestead Properties $24,65 Page 7

8 Final General Fund Budget (PDE-228) AUN: Athens Area SD Printed 6/15/216 9:27:25 AM Real Estate Tax Rate (RETR) Report for Multi-County Rebalancing Based on Methodology of Section of School Code Page- 3 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: $11,657,561 $ $12,586,266 $13,881,551 Bradford Total State Property Tax Reduction Allocation used for: Homestead Exclusions Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions Amount of Tax Relieffrom State/local Sources $928,75 $ Lowering RE Tax Rate $ $928,75 $ $928,75 Page 8

9 Final General Fund Budget (PDE-228) LEA : Athens Area SD Printed 6/15/216 9:27:26 AM Local Education Agency Tax Data REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511) Page- 1 of 1 ~ 6111 Current Real Estate Taxes Countv Name Taxable Assessed Value Real Estate Mills Tax Levy Generated by Mills Amount oft ax Relief for Homestead Exclusions Tax Levv Minus Homestead Exclusions Percent Collected Net Tax Reyenue Generated By Mills Bradford , ,881,55 9.% Totals: 278,745,974 13,881,55 928,75 12,952,845 X 9.% 11,657,56 1 Rate Estimated Revenue Current Per Capita Taxes, Section 679 Current Act 511 Taxes Flat Rate Assessments Current Act 511 Per Capita Taxes Current Act 511 Occupation Taxes- Flat Rate Current Act 511 Local Services Taxes Current Act 511 Trailer Taxes Current Act 511 Business Privilege Taxes- Flat Rate Current Act 511 Mechanical Device Taxes- Flat Rate Current Act 511 Taxes, Other Flat Rate Assessments Total Current Act 511 Taxes- Flat Rate Assessments Current Act 511 Taxes Proportional Assessments Current Act 511 Earned Income Taxes Current Act 511 Occupation Taxes Current Act 511 Real Estate Transfer Taxes Current Act 511 Amusement Taxes Current Act 51 1 Business Privilege Taxes Current Act 511 Mechanical Device Taxes- Percentage Current Act 511 Mercantile Taxes Current Act 511 Taxes, Other Proportional Assessments Total Current Act 511 Taxes- Proportional Assessments Total Act 511, Current Taxes $. ~ Md'l Rate (if ao12'-l Tax Levy Estimated Revenue $. $. $. $. $. $. $. $. $. $. $. $. $. $. ~ AQd'l Ra!!l (if ao12ll Tax Levy Estimated Revenue 1.56%.% 171,258,718 2,671, %.% 19,28,9 192,89.%.%...%.%.. 19,467,618 2,863,725 2,863,725 Act 511 Tax Limit -> 724,851,827 X 12 8,698,222 Market Value Mills (511 Limit) Page9

10 Final General Fund Budget (PDE-228) Comparison of Tax Rate Changes to Index LEA: Athens Area SO Printed 6/15/216 9:27:26 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 Current Real E~ta~ Ts;!xes Bradford % Yes 3.4% 612 Current Per Capita Taxes, Section % Qyrr~nl A!;! ~ ]]!S!lleli Elal Bale 8:i:iell:lmenl~ 6141 Current Act 511 Per Capita Taxes 3.4% 6142 Current Act 511 Occupation Taxes- Flat Rate 3.4% 6143 Current Act 511 Local Services Taxes 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% Qwent ActS] 1 Taxes proportional 8ssessments 6151 Current Act 511 Earned Income Taxes 1.56% 1.56%.% Yes 3.4% 6152 Current Act 511 Occupation Taxes 3.4% 6153 Current Act 51 1 Real Estate Transfer Taxes 1.% 1.%.% 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% Percentage 6157 Current Act 511 Mercantile Taxes 3.4% 6159 Current Act 511 Taxes, Other Proportional 3.4% Assessments - - Page 1

11 Final General Fund Budget(PDE-228) LEA : Athens Area SO Printed 6/15/216 9:27:27 AM Estimated Expenditures and Other Financing Uses: Budget Summary Page- 1 of 1 Description 1 Instruction Total Instruction 2 Support Services Total Support Services 11 Regular Programs- Elementary f Secondary 12 Special Programs - Elementary f Secondary 13 Vocational Education 14 Other Instructional Programs- Elementary f Secondary 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 3 Operation of Non-Instructional Services 32 Student Activities 33 Community Services Total Operation of Non-Instructional Services 4 Facilities Acquisition, Construction and Improvement Services 4 Facilities Acquisition, Construction and Improvement Services Total Facilities Acquisition, Construction and Improvement Services 5 Other Expenditures and Financing Uses 52 lnterfund Transfers- Out 59 Budgetary Reserve Total Other Expenditures and Financing Uses Total Estimated Expenditures and Other Financing Uses Amount 13,686,384 4,395,219 1,613,26 62,273 19,757,82 998,165 1,45,417 1,962, , ,267 2,472,881 2,25,26 525,341 3, 1,581, ,823 37,84 563, ,7 144,7 4,129,665 1,317,57 5,447,235 36,493,78 Page 11

12 Final General Fund Budget (PDE-228) LEA : Athens Area SO Printed 6/15/216 9:27:27 AM Estimated Expenditures and Other Financing Uses: Detail Page- 1 of4 Description Amount 1 Instruction 11 Regular Programs- Elementary I Secondary 1 Personnel Services- Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property 8 Other Objects Total Regular Programs- Elementary I Secondary 12 Special Programs -Elementary I Secondary 1 Personnel Services - Salaries 2 Personnel Services- Employee Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies Total Special Programs- Elementary I Secondary 13 Vocational Education 1 Personnel Services - Salaries 2 Personnel Services- Employee Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies 8 Other Objects Total Vocational Education 14 Other Instructional Programs- Elementary I Secondary 1 Personnel Services - Salaries 2 Personnel Services- Employee Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies Total Other Instructional Programs- Elementary I Secondary Total Instruction 2 Support Services 21 Support Services- Students 1 Personnel Services- Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies 8 Other Objects Total Support Services- Students Page 12 7,225,685 4,944,49 357,93 31,7 63, ,61 158,723 1,4 13,686,384 2,54,135 1,552,878 47, ,242 22,55 4,395,219 61, , ,833 35,15 2,64 1,613,26 2,54 7,835 1, 19,478 4,42 62,273 19,757,82 555, ,624 39,5 3,7 12, ,165

13 Final General Fund Budget (PDE-228) LEA : Athens Area SO Printed 6/15/216 9:27:27 AM Estimated Expenditures and Other Financing Uses: Detail Page- 2 of 4 Description 22 Support Services - Instructional Staff 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies 7 Property 8 Other Objects Total Support Services -Instructional Staff 23 Support Services -Administration 1 Personnel Services - Salaries 2 Personnel Services- Employee Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies 7 Property 8 Other Objects Total Support Services- Administration 24 Support Services - Pupil Health 1 Personnel Services- Salaries 2 Personnel Services- Employee Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies 7 Property Total Support Services - Pupil Health 25 Support Services - Business 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies 8 Other Objects Total Support Services- Business 26 Operation and Maintenance of Plant Services 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies 7 Property 8 Other Objects Total Operation and Maintenance of Plant Services Amount 579, ,729 8, 112,25 251,356 5, 56 1,45, ,62 716,32 141, 77,361 49,147 1, 41,85 1,962, ,831 16,248 1, ,3 4, , ,62 21,964 24, 146,241 17, 13, 637, ,752 7,11 26, 528,531 5, ,551 28,7 75 2,472, Student TransPortation Services Page 13

14 Final General Fund Budget (PDE-228) LEA : Athens Area SO Printed 6/15/216 9:27:27 AM Estimated Expenditures and Other Financing Uses: Detail Page- 3 of4 Description 1 Personnel Services - Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies Total Student Transportation Services 28 Support Services- Central 1 Personnel Services- Salaries 2 Personnel Services - Employee Benefits 3 Purchased Professional and Technical Services 5 Other Purchased Services 6 Supplies 7 Property Total Support Services- Central 29 Other Support Services 5 Other Purchased Services Total Other Support Services Total Support Services 3 Operation of Non-Instructional Services 32 Student Activities 1 Personnel Services - Salaries 2 Personnel Services- Employee Benefits 3 Purchased Professional and Technical Services 4 Purchased Property Services 5 Other Purchased Services 6 Supplies BOO Other Objects Total Student Activities 33 Community Services 1 Personnel Services - Salaries 2 Personnel Services- Employee Benefits Total Community Services Total Operation of Non-Instructional Services 4 Facilities Acquisition, Construction and Improvement Services 4 Facilities Acquisition, Construction and lmorovement Services 4 Purchased Property Services 6 Supplies Total Facilities Acquisition, Construction and Improvement Services Total Facilities Acquisition, Construction and Improvement Services 5 Other Expenditures and Financing Uses 52 lnterfund Transfers- Out 9 Other Uses of Funds Page 14 Amount 31,5 27,656 7,5 2,128,87 9,5 2,25,26 162,6 14,974 2, 112, 11,44 132, ,341 3, 3, 1,581, ,491 57,787 17,5 19,445 71,5 14,6 13,5 525,823 35, 2,84 37,84 563, ,7 1, 144,7 144,7 4,129,665

15 Final General Fund Budget (PDE-228) LEA : Athens Area SO Printed 6/15/216 9:27:27 AM Estimated Expenditures and Other Financing Uses: Detail Page- 4 of 4 Description Totallnterfund Transfers - Out 59 Budgetary Reserve 8 Other Objects Total Budgetary Reserve Total Other Expenditures and Financing Uses TOTAL EXPENDITURES Amount 4,129,665 1,317,57 1,317,57 5,447,235 36,493,78 Page 15

16 Final General Fund Budget (PDE-228) LEA: Athens Area SO Printed :27:28 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 Total Cash and Short-Term Investments Long-Term Investments General Fund Public Purpose {Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund- 69, 185 Capital Reserve Fund 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 6/3/216 Estimate 9,629, ,87 48,882 1,354,439 6/3/216 Estimate Schedule Of Cash And Investments (CAIN) Page 1 of 2 6/3/217 Projection 9,51,96 1,27,7 51,815 1,13,791 6/3/217 Projection

17 Final General Fund Budget (PDE-228) Schedule Of Cash And Investments (CAIN) LEA : Athens Area SD Printed 6/15/216 9:27:28 AM Page- 2 of2 Long-Term Investments 6/3/216 Estimate 6/31217 Projection Permanent Fund Total Long-Term Investments TOTAL CASH AND INVESTMENTS 1,354,439 1,13,791 Page 17

18 Final General Fund Budget (PDE-228) LEA : Athens Area SO Printed 6/15/216 9:27:28 AM Schedule Of Indebtedness (DEBT) Page- 1 of 6 Long-Term Indebtedness General Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total General Fund Public Purpose (Expendable) Trust Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Other Comptroller-Approved Special Revenue Funds Athletic I School-Sponsored Extra Curricular Activities Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Athletic I School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund- 69, Bonds Payable 52 Extended-Term Financing Agreements Payable Page Estimate Projection 37,89, 35,115, $37,89, $35,115,

19 Final General Fund Budget (PDE-228) LEA : Athens Area SO Printed 6/15/216 9:27:28 AM Schedule Of Indebtedness (DEBT) Page- 2 of6 Long-Term Indebtedness 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Capital Reserve Fund- 69, 185 Capital Reserve Fund Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Capital Reserve Fund Other Capital Projects Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Other Capital Projects Fund Debt Service Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Debt Service Fund Food Service I Cafeteria Operations Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations Page 19 6/3/216 Estimate 6/3/217 Projection

20 Final General Fund Budget (PDE-228) LEA : Athens Area SO Printed 6/15/216 9:27:28 AM Schedule Of Indebtedness (DEBT) Page- 3 of6 Long-Term Indebtedness 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Food Service I Cafeteria Operations Fund Child Care Operations Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Child Care Operations Fund Other Enterprise Funds 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Other Enterprise Funds Internal Service Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Internal Service Fund Private Purpose Trust Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Private Purpose Trust Fund Page 2 6/3/216 Estimate 6/3/217 Projection

21 Final General Fund Budget (PDE-228) LEA : Athens Area SO Printed 6/15/216 9:27:28 AM Schedule Of Indebtedness (DEBT) Page- 4 of6 Long-Term Indebtedness Investment Trust Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Investment Trust Fund Pension Trust Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Pension Trust Fund Activity Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Activity Fund Other Agency Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Other Agency Fund Permanent Fund 51 Bonds Payable 52 Extended-Term Financing Agreements Payable Page 21 6/3/216 Estimate 6/3/217 Projection

22 Final General Fund Budget (PDE-228) LEA : Athens Area SO Printed 6/15/216 9:27:28 AM Long-Term Indebtedness 53 Lease-Purchase Obligations 54 Accumulated Compensated Absences 55 Authority Lease Obligations 56 Other Post-Employment Benefits (OPEB) 599 Other Long-Term Liabilities Total Permanent Fund Total Long-Term Indebtedness Schedule Of Indebtedness (DEBT) Page- 5 of6 6/3/216 Estimate 6/3/217 Projection $37,89, $35,115, Page 22

23 Final General Fund Budget (PDE-228) LEA : Athens Area SO Printed :27:28 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 Total Short-Term Payables 6/3/216 Estimate 47,14 $47,14 Schedule Of Indebtedness (DEBT) Page 6 of6 6/3/217 Projection 49,968 $49,968 TOTAL INDEBTEDNESS $37,937,14 $35,164,968 Page 23

24 Final General Fund Budget(PDE-228) LEA : Athens Area SO Printed 6/15/216 9:27:29 AM Fund Balance Summary (FBS) Page- 1 of 1 Account Description 81 Nonspendable Fund Balance Amounts 74,11 82 Restricted Fund Balance 83 Committed Fund Balance 84 Assigned Fund Balance 85 Unassigned Fund Balance Total Ending Fund Balance- Committed, Assigned, and Unassigned 675,43 4,34, 2, 134,395 $7,149, Budgetary Reserve 1,317,57 Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $8,541,379 Page 24