Labor, Education and Community Services Comptroller s Office

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1 LEA Name: WEST CHESTER AREA 5 D Class: 2 AUN Number: County: Chester Labor, Education and Community Services Comptroller s Office General Fund Budaet School Districts, Area Vocational Technical Schools, Charter Schools, and SDecial Pro~iramJointures PDE-228 For Fiscal Year Ended 6/3/99 General Fund Budget ADproval Date of Adoption of the General Fund Budç 6/17/98 ~ Date 7% Secretary of the Board /~7~ Date Superi 7 ndent Date Suzanne K. Moore (61) Contact Person Phone 7/2/98 2:4:45 PM

2 A.U.N.# BUDGET SUMMARY OF ESTIMATED REVENUES AND OTHER FINANCING SOURCES 7/2/98 8:7:2 1 AM BUDGET 6/3/99 FISCAL YEAR END PAGE 2 - PDE-228 CODE LiNE ITEM AMOUNT TOTAL ESTIMATED BEGINNING UNRESERVED FUND BALANCE AVAILABLE FOR APPROPRIATION AND RESERVES SCHEDULED FOR LIQUIDATION DURING THE FISCAL YEAR 1 Estimated Reserve for Encumbrances 2 Estimated Unreserved Fund Balance (Deficit) 3,894,746 3 Estimated Unreserved Fund Balance for Technology 183, TOTAL ESTIMATED BEGINNING UNRESERVED FUND BALANCE AVAILABLE FOR APPROPRIATION 4,77,831 AND RESERVES SCHEDULED FOR LIQUIDATION DURING THE FISCAL YEAR SUMMARY OF ESTIMATED GENERAL FUND REVENUES AND OTHER FINANCING SOURCES 6 8 Revenue from Local Sources 81,728, Revenue from State Sources 17,788, Revenue from Federal Sources 1,212, O1h~rFinancing Sources 1,813,2 12 TOTAL ESTIMATED REVENUES AND OTHER FINANCING SOURCES 12,543, TOTAL ESTIMATED FUND BALANCE, REVENUES, AND OTHER FINANCING SOURCES 16,621,54 AVAILABLE FOR APPROPRIATION

3 AU.N.# BUDGET SUMMARY OF ESTIMATED EXPENDITURES AND OThER FINANCING USES 7/2/988:7:21 AM BUDGET 6/3/99 FISCAL YEAR END PAGE 3- PDE-228 CODE LiNE ITEM AMOUNT TOTAL 1 INSTRUCTION Regular 5,184, Special 8,978, Vocational Education 2,848, Other Instructional 1,226, Adult Education 18, Community / Junior College TOTAL INSTRUCTION 63,256,815 2 SUPPORT SERVICES 21 2 Support Services - Pupil Personnel 2,835, Support Services - Instructional Staff 2,81, Support Services - Administration 5,362, Support Services - Pupil Health 1,251, Support Services - Business 745, Operation and Maintenance of Plant Services 9,256, Student Transportation Services 7,421, Support Services - Central 479, Support Services - Other Support Services 138,332 - TOTAL SUPPORT SERVICES 3,292,896 3 OPERATION OF NONINSTRUCTIONAL SERVICES Student Activities 184, Community Services 45,774 TOTAL OPERATION OF NONINSTRUCTIONAL SERVICES 1,886, FACILITIES ACQUISITION. CONSTRUCTION. & IMPROVEMENT SERVICES 1, TOTAL FACILITIES ACQUISITION, CONSTRUCTION, & IMPROVEMENT SERVICES 1, 32 TOTAL ESTIMATED EXPENDITURES 95,536,312 5 OThER FINANCING USES Debt Service 8,584, Fund Transfers Transfers to Component Units Budgetary Reserve 2,5, TOTAL OTHER FINANCING USES 11,84, TOTAL ESTIMATED EXPENDITURES AND OTHER FINANCING USES 16,621,54 38 Appropriation of Prior Year Encumbrances

4 39 TOTAL APPROPRIATIONS 16,621,54 4 ENDING UNRESERVED FUND BALANCE 41 TOTAL APPROPRIATIONS AND ENDING FUND BALANCES 16,621,54

5 A.U.N.# ESTIMATED REVENUES AND OTHER FINANCING SOURCES - DETAILED 7/2/988:13:5 AM BUDGET 6/3/99 FISCAL YEAR END PAGE 4- PDE REVENUE FROM LOCAL SOURCES AMOUNT TOTAL 61 Taxes Levied/Assessed by the LEA 6111 Current Real Estate Taxes 62,39, Interim Real Estate Taxes 2,1, 6113 Public UtiIIity Realty Tax 914, Payments in Lieu of Current Taxes State/Local 6115 Payments in Lieu of Taxes - Federal Reimbursement 612 Current Per Capita Taxes Sec Current Local Enabling Taxes - Flat Rate Assessments, Act Current Local Enabling Taxes - Proportional Assessments, Act ,436, 616 Non-Real Estate Taxes - First Class Districts Only 64 Delinquency on Taxes Levied/Assessed by LEA 1,85, 65 Earnings on Investments 1,9, 67 Revenue from Student Activities 68 Revenue from Intermediate Sources 69 Other Revenue from Local Sources 691 Rentals 692 Contributions and Donations from Private Sources 694 Tuition from Patrons 118, 696 Services Provided Other Local Governmental Units 697 Services Provided Other Funds 698 Revenue from Community Service Activities 699 Miscellaneous Revenue 2, TOTAL REVENUE FROM LOCAL SOURCES 81,728,986

6 A.U.N.# ESTIMATED REVENUES AND OTHER FINANCING SOURCES - DETAILED 7/2/98 8:13:5 AM BUDGET 6/3/99 FISCAL YEAR END PAGE 5 - PDE-228 CODE hem AMOUNT TOTAL 7 REVENUE FROM STATE SOURCES 71 Basic Instructional & Operating Subsidies 711 Basic Instructional and Equity Supplement Subsidies 5,571, State Subsidies for Charter Schools 42, 715 School Performance Incentive 716 Tuition for Orphans and Children Placed in Private Homes 71, 717 Instructional Support Teams 718 Staff and Program Development 72 Subsidies for Specific Educational Programs 721 Homebound Instruction 722 Vocational Education Driver Education - Student 725 Migratory Children Job Training Partnership Act (JTPA) 727 Special Education of Exceptional Pupils 7271 Special Education for School Aged Children 3,978, Early Intervention Program - Handicapped Children 728 Adult Literacy 729 Other Program Subsidies 73 Subsidies for Noneducational Programs 731 Transportation (Regular and Additional) 3,184,9 732 Rentals and Sinking Fund Reimbursements 8, 733 Health ServiQes (Medical Dental Nurse Act 25) Sewage Treatment Operations 74 Vocational Training of the Unemployed 75 Extra Grants 781 Revenue for Social Security Payments 2,129,5 782 Revenue for Retirement Contributions 1,673, Technology Grants 88, TOTAL REVENUE FROM STATE SOURCES 17,788,47

7 A.U.N~# ESTIMATED REVENUES AND OThER FINANCING SOURCES - DETAILED 7/2/988:13:5 AM BUDGET 6/3/99 FISCAL YEAR END PAGE 6 - PDE-228 flem AMOUNT TOTAL 8 REVENUE FROM FEDERAL SOURCES 81 Unrestricted Grants-in-Aid Directly from Federal Government 811 Payments for Federally Impacted Areas - P.L Other Unrestricted Federal Grants-in-Aid directly from the Federal Government 82 Unrestricted Grants-in-Aid from the Federal Government through the Commonwealth 83 Restricted Grants-in-Aid directly from the Federal Government 831 Payments for Federally Impacted Areas - P.L Energy Conservation Grants (TA) (ECM) 839 Other Restricted Federal Grants-in-Aid directly from the Federal Government 85 Restricted Grants-in-Aid from the Federal Government through the Commonwealth 851 Elementary & Secondary Education (ESEA), Education Consolidation and Improvement Act (ECIA), Individuals with Disabilities Education Act (IDEA) 8511 ESEA, Title IV 8512 Individuals with Disabilities Education Act, Part B (IDEA) 8513 Education of Disadvantaged Children - ECIA, Title I 1,67, Education of Disadvantaged Children - ESEA, Title I 8515 Individuals with Disabilities Education Act, Section 619 (Preschool Grants) 8516 Program Improvement Application - Title I 8517 Capital Expense - Title I 8518 Federal Funds for Charter Schools (for use by Charter Schools only) 8519 Other Grants for ESEA and IDEA Programs 852 Vocational Education 8521 Vocational Education - Operating Expenses 854 ~ Nutrition Education and Training 855 Career Education Incentive Act 856 Federal Block Grants, ESEA, Title VI 34, Education for Economic Security Act (EESA), Title II 31, Child Care and Development Block Grants

8 AU.N.# ESTIMATED REVENUES AND OTHER FINANCING SOURCES - DETAILED 7/2/988:13:5 AM BUDGET 6/3/99 FISCAL YEAR END PAGE 7 - PDE-228 ~QQE teem AMOUNT TOTAL 86 Restricted Grants-in-Aid from the Federal Government through the Commonwealth 862 Adult Basic Education 19, Economic Opportunity Act (Headstart) 865 Energy Conservation Grants (TA) (ECM) 866 Job Training Partnership Act (JTPA) 867 Drug Free Schools 6, Educate America Act (Goals 2) 869 Other Restricted Federal Grants-in-Aid through the Commonwealth 88 Medical Assistance 881 Medical Assistance Reimbursement (ACCESS) 882 Medical Assistance for Health Related Transportation and Administration, Title XIX TOTAL REVENUE FROM FEDERAL SOURCES 1,212,99 9 OTHER FINANCING SOURCES 91 Sale of Bonds 92 Proceeds from Extended Term Financing 93 Interfund Transfers 932 Special Revenue Fund Transfers 933 Capital Projects Fund Transfers 1,663,2 934 Debt Service Fund Transfers 935 Enterprise Fund Transfers 936 Internal Service Fund Transfers 937 Trust and Agency Fund Transfers 938 Activity Fund Transfers 94 Sale of or Compensation for Loss of Fixed Assets 95 Refunds of Prior Years Expenditures 96 Incoming Transfers 961 Receipts from Other LEAs in Pennsylvania 15, 962 Receipts from Out-Of-State LEAs 964 Receipts from Member Districts - AVTS/Special Program Jointure (AVTS/SPECIAL PROGRAM JOINTURE ONLY) 97 Other Operating Transfers 971 Operating Transfers from Component Units TOTAL OTHER FINANCING SOURCES 1,813,2 TOTAL ESTIMATED REVENUES AND OTHER FINANCING SOURCES 12,543,223

9 A.U~N.# ESTIMATED EXPENDITURES AND OTHER FINANCING USES - DETAILED 7/2/988:13:53 AM BUDGET 6/3/99 FISCAL YEAR END PAGE 8- PDE-228 CODE ITEM AMOUNT TOTAL 1 INSTRUCTION 11 Regular Programs 1 35,718, ,28, , , ,95 6 2,532,34 7 1,491, ,613 TOTAL REGULAR PROGRAMS 5,184, Special Programs 1 4,527, ,168,12 3 2,473, , , , ,45 8 OtherObjects 1,3 TOTAL SPECIAL PROGRAMS 8,978, Vocational Education Programs 1 1,635, , , , ,6 7 6,16 8 OtherObjects 315 TOTAL VOCATIONAL EDUCATION PROGRAMS 2,848, Other Instructional Programs 1 423, , ,438 4 Purchased Properly Services 8, 5 665, , TOTAL OTHER INSTRUCTIONAL PROGRAMS 1,226,429

10 A.U.N.# ESTIMATED EXPENDITURES AND OTHER FINANCING USES- DETAILED 7/2/988:13:53 AM BUDGET 6/3/99 FISCAL YEAR END PAGE 9 - PDE-228 CODE ITEM AMOUNT TOTAL 16 Adult Education Programs 1 14,3 2 2, , TOTAL ADULT EDUCATION PROGRAMS 18, Community / Junior College Education Programs 5 TOTAL COMMUNITY / JUNIOR COLLEGE EDUCATION PROGRAMS 2 SUPPORT SERVICES 21 Support Services - Pupil Personnel 1 2,199, , ,66 4 4, , , TOTAL SUPPORT SERVICES PUPIL PERSONNEL Support Services Instructional Staff 1 Personnel Services Salanes Personnel Services Employee Benefits , , ,178 7 Properly 28, ,412 TOTAL SUPPORT SERVICES INSTRUCTIONAL STAFF

11 A~U.N.# /2/988:13:53 AM ITEM Support Services - Administration TOTAL SUPPORT SERVICES - ADMINISTRATION 24 Support Services - Pupil Health TOTAL SUPPORT SERVICES - PUPIL HEALTH 25 Support Services - Business Properly 8 TOTAL SUPPORT SERVICES - BUSINESS 26 Operation and Maintenance of Plant Services TOTAL OPERATION AND MAINTENANCE OF PLANT SERVICES ESTIMATED EXPENDITURES AND OThER FINANCING USES - DETAILED BUDGET 6/3/99 FISCAL YEAR END PAGE 1- PDE-228 CODE AMOUNT TOTAL 3,438,92 888,843 63,51 23,45 179,385 13,188 56,763 41,335 5,362, , ,55 15, ,91 22,712 3, , ,89 131,865 1, 5,2 32, 14,5 8, 33, ,887 4,165,576 1,74,75 34,8 2,514,24 349,5 865,27 251,9 1,6 9,256,916

12 A.U.N.# /2/98 8:13:53 AM ESTIMATED EXPENDITURES AND OTHER FINANCING USES - DETAILED BUDGET 6/3/99 FISCAL YEAR END PAGE 11 CODE ITEM Student Transportation Services TOTAL STUDENT TRANSPORTATION SERVICES Support Services - Central TOTAL SUPPORT SERVICES - CENTRAL Support Services - Other Support Services TOTAL SUPPORT SERVICES OTHER SUPPORT SERVICES OPERATION OF NONINSTRUCTIONAL SERVICES Student Activities Personnel Services Salanes Personnel Services Employee Benefits OtherObjects TOTAL STUDENT ACTIVITIES AMOUNT - PDE-228 TOTAL 85,24 21,993 6,2 1, 7,294,9 2,5 9,4 3 7,421, ,52 51,93 73,18 82,5 5,88 12,1 25,85 479,655 4, 1, ,75 23,5 31,

13 A.U.N.# /2/988:13:53 AM CODE ESTIMATED EXPENDITURES AND OThER FINANCING USES - DETAILED BUDGET 6/3/99 FISCAL YEAR END PAGE 12- PDE-228 ITEM Community Services TOTAL COMMUNITY SERVICES FACILITIES ACQUISITION. CONSTRUCTION & IMPROVEMENT SERVICES TOTAL FACILITIES ACQUISITION, CONSTRUCTION & IMPROVEMENT SERVICES TOTAL 52 9 TOTAL 53 9 TOTAL 59 8 TOTAL OTHER FINANCING SERVICES Debt Service Other Financing Uses OTHER FINANCING SERVICES Fund Transfers Other Financing Uses FUND TRANSFERS Transfers to Component Units Other Financing Uses TRANSFERS TO COMPONENT UNITS Budgetary Reserve BUDGETARY RESERVE TOTAL ESTIMATED EXPENDITURES AND OTHER FINANCING USES AMOUNT TOTAL 2,811 9,263 15, 3 4 1, 1,. 5,159,742 3,425, 8,584,742 2,5, 2,5, 16,621,54

14 A.U.N. # /2/988:13:56 AM LOCAL EDUCATION AGENCY TAX DATA REAL ESTATE, PER CAPITA (SEC. 679), LOCAL ENABLING (ACT 511) BUDGET 6/3/99 FISCAL YEAR END PAGE 13- PDE-228 ~QQE 6111 Current Real Estate Taxes Countv# County Name Chester Delaware Totals Taxable Assessed Value 5,81,236,62 7,331, ,88,568, Current Per Capita Taxes Section Current Local Enabling Taxes - Flat Rate Assessments - Current Act 511 Taxes Per Capita Taxes Occupation Taxes - Flat Rate Occupation Privilege Taxes Trailer Taxes Business Privilege Taxes Mechanical Device Taxes Other Flat Rate Assessments (SPECIFY) Total Act 511, FIat Rate Assessments Current Local Enabling Taxes - Prooorlionpl Assessments - Current Act 511 Taxes Earned Income Taxes Occupation Taxes - Millage Real Estate Transfer Taxes Amusement Taxes Business Privilege Taxes - Millage Mechanical Device Taxes - Percentage Merchantile Taxes Other Proportional Assessments (SPECIFY) Total Act 511, Proportional Assessments 615 Tax Levy 62,15,219 2,995,749 65,1,968 Estimated Revenue 59,513,896 2,876,183 % Collected 96.% 96.% 62,39,79 Estimated Revenue Rate Charoed Addt l Rate Charged (if a~oiicable) Tax Levy Estimated Revenue Tax Levy Rate Charged Addt l Rate Charged (if aoolicable) Estimated Revenue 1.% 9,936, 9,936, 5.% 2,5, 2,5, 12,436, 12,436, 12,436, 12,436, Total Act 511, Current Taxes Act 511 Tax Limit ---> 4,75,241,4 X Market Value.12 Mills 57,2,897 = (511 Limit)

15 A.U.N. # /21988:13:56 AM CASH AND SHORT-TERM INVESTMENTS General Fund Special Revenue Funds Athletic Fund Section 69 Capital Reserve Fund Section 1431 Capital Reserve Fund Other Special Revenue Funds Capital Proiect Funds Debt Service Funds Enterprise Fund Cafeteria Fund Other Enterprise Funds Internal Service Funds Trust Funds Agency Funds TOTAL CASH AND SHORT-TERM INVESTMENTS LONG-TERM INVESTMENTS General Fund Special Revenue Funds Athletic Fund Section 69 Capital Reserve Fund Section 1431 Capital Reserve Fund Other Special Revenue Funds Capital Project Funds Debt Service Funds Enterprise Fund Cafeteria Fund Other Enterprise Funds Internal Service Funds Trust Funds Agency Funds TOTAL LONG-TERM IN VESTMENTS TOTAL CASH AND IN VESTMENTS 6/3/98 Estimate SCHEDULE OF CASH AND INVESTMENTS BUDGET 6/3/99 FISCAL YEAR END PAGE 14 - PDE-228 6/3/99 Projection 13,, 13,, 5, 5, 9,, 8,5, 3,5, 3,. 52,55, 51,55, 1, 1, 1, 1, 52,65, 51,65,

16 A.U.N. # /2/98 8:13:56 AM SCHEDULE OF INDEBTEDNESS BUDGET 6/3/99 FISCAL YEAR END PAGE 15- PDE-228 6/3/98 Estimate 6/3/99 Projection Amount Amount SHORT-TERM PAYABLES General Fund Other Funds Total Short-Term Payables IQiol LONG-TERM INDEBTEDNESS Bonds Payable Extended Term Financing Agreements Payable Lease-Purchase Obligations Accumulated Compensated Absences Authority Lease Obligations Other Long-Term Liabilities Total Long Term Indebtedness 87,29, 1,865, 39,64, 39,64, TOTAL INDEBTEDNESS ooo SCHEDULE OF BUDGETARY RESERVE APPROPRIATED AND ESTIMATED ENDING UNRESERVED FUND BALANCE FOR ThE PERIOD 7/1/98 THROUGH 6/3/99 77 ESTIMATED ENDING UNRESERVED FUND BALANCE 59 BUDGETARY RESERVE 2,5, TOTAL ESTIMATED ENDING UNRESERVED FUND BALANCE AND BUDGETARY RESERVE 2,5, 799 TOTAL ESTIMATED ENDING RESERVED AND DESIGNATED FUND BALANCES NOT SCHEDULED FOR LIQUIDATION DURING THIS FISCAL YEAR (i.e. NOT INCLUDED ON PAGE 2 OF THIS BUDGET) Estimated Unreserved Fund Balance Justification: Budgetary Reserve Justification: Amount budgeted to provide for operating contingencies such as unpredictable change in the cost of goods and services and the occurrence of events which are vaguely perceptible during the time of budget preparation but which nevertheless may require expenditures by the school system during the year for which the budget is being prepared.

GENERAL FUND BUDGET AND SPECIAL PROGRAM JOINTURES PDE-2028 (02/96) FOR THE FISCAL YEAR ENDED JUNE 30, 1997

GENERAL FUND BUDGET AND SPECIAL PROGRAM JOINTURES PDE-2028 (02/96) FOR THE FISCAL YEAR ENDED JUNE 30, 1997 West Chester Area School District 2 1 2415 9002 Chester SCHOOL DISTRICTS, AREA VOCATIONAL TECHNICAL SCHOOLS I ~ocaifducation Agcncy Class Admin. Unit No. County PENNSYLVANIA DEPARTMENT OF EDUCATION COMPTROLLER