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 S OFFICE GENERAL FUND BUDGET AND SPECIAL PROGRAM JOINTURES PDE2028 (02/96) FOR THE FISCAL YEAR ENDED JUNE 30, 1997 This form may be fifled out in ink or typed. GENERAL FUND BUDGET APPROVAL Date of the adoption of the President of the Board Secretary of the Board Superintendent Contact Person (Print or Date July 2, 1996 Date July 2, 1996 Date 2, 1996 Phone 6104367110 PDE 2028 (2/96)
BUDGET SUMMARY AUN l 24 1590J2 SUMMARY OF ESTIMATED REVENUES AND OTHER FINANCING SOURCES FISCAL YEAR ENDED JUNE 30. 1997 Line Item ESTIMATED BEGINNING FUND BALANCE AVAILABLE FOR APPROPRIATION (DO NOT INCLUDE RESERVE!) FUND BALANCE NOT SCHEDULED FOR LiQUIDATION) Estimated Reserve for Encumbrances 2 Estimated Unreserved Fund Balance (Deficit) 4 917 386 3 Estimated Unreserved Fund Balance for Technology 1320 4 _ 6 _ 7 TOTAL ESTIMATED BEGINNING FUND BALANCE AVAILABLE FOR APPROPRIATION (Line I thru Line 6) ~624O 386 SUMMARY OF ESTIMATED GENERAL FUND REVENUES AND OTHER FINANCING SOURCES 0 8 Revenue from Local Sources (page 4) 71 568 834 0 9 Revenue from State Sources (page 5) 16 554 266 0 10 Revenue from Federal Sources (page 7) 897448 9000 ii Other Financing Sources (page 7) 762 12 TOTAL ESTIMATED REVENUES AND OTHER FINANCiNG SOURCES (Line 8 thru line 11) 589782 848 13 TOTi~LESTIMATED FUND BALANCE, REVENUES AND OTHER FINANCING SOURCES AVAILABLE FOR APPROPRIATION (Line 7 pius line 12) Pl)F 2028 (2/96)
BUDGET SUMMARY AUN 1 24159002 SUMMARY OF ESTIMATED EXPENDITURES AND OTHER FINANCING USES Line Item 0 INSTRUCTION 1 14 Regular(page8) 46 020 624 1 15 Special (page 8) 7 399 1 16 Vocational Education (page 8) 2 943 352 1 17 Other Instructional (page 8) 904 0~2 1 18 Adult Education (page 9) 38 276 1 19 Comm./Junior College (page 9) 57 305 767 0 SUPPORT SERVICES 2 20 Pupil Personnel (page 9) 2 992 090 2 21 Instructional Staff (page 9) 3 005 390 2 22 Administration (page 10) 5 378 082 2 23 Pupil Health (page 10) 1 238 243 2 24 Business (page 10) 717 139 2 25 Oper. & Maint. of Plant Svcs. (page 10) 8 303 525 2 26 Student Transp. Svcs. (page 11) 6 311 003 2 27 Central (page 11) 311 022 2900 28 Other Support Svcs. (page 11) 156 531 28 413 025 0 OPER. OF NONINSTRUCTIONAL SVCS. 3 29 Student Activities (page 11) 1 750 744 3 30 Comm. Svcs. (page 12) 46 275 1 797 019 0 31 FACILITiES ACO.. CONST. & IMPROVE SVCS. (page 12) 000 32 TOTAL ESTIMATED EXPENDITURES (Line 14 thru line 31) 0 OTHER FiNANCiNG USES 5 33 Debt. Svc. (page 12) 6 019 013 5 34 Fund Transfers (page 12) 5 35 Transfers to Component Units (page 12) _ 5900 36 Budgetary Reserve (page 12) 2 388 410 8 407 423 37 TOTAL ESTIMATED EXPENDITURES AND OTHER FINANCING USES (Line 14 thru line 36) 96 023 234 38 Appropriation ofprior Year Encumbrances (Line 1) _ 39 TOTAL APPROPRIATIONS (Line 37 plus line 38) 96 023 234 40 ENDING UNRESERVED FUND BALANCE (Line 13 minus line 39) 41 TOTAL APPROPRIATIONS AND ENDING FUND BALANCE (Line 39 plus line 40) 96 9~234 3 PDE 2028 (2/96)
ESTIMATED REVENUES AND OTHER FINANCING SOURCES DETAILED 0 6 6111 6112 6113 6114 6115 6120 6140 6150 6 6 6 6 6900 6910 6920 6940 6950 6960 6970 6980 6990 Item REVENUE FROM LOCAL SOURCES Taxes Levied/Assessed by the LEA Current Real Estate Taxes (page 13) Interim Real Estate Taxes Public Utility Realty Tax Payments in Lieu of Current Taxes State/Local Payment in Lieu of Taxes Federal Reimbursement Current Per Capita Taxes, Sec. 679 (page 13) Current Local Enabling TaxesFlat Rate Assessments, Act 511 (page 13) Current Local Enabling TaxesProportional Assessments, Act 511 (page 13) Delinquencies on Taxes Levied/Assessed by the LEA Earnings on Investments Revenue from Student Activities Revenue from Intermediate Sources Other Revenue from Local Sources Rentals Contrs. and Donation from Private Sources Tuition from Patrons Transportation Fees Services Provided Other Local Gov. Units Services Provided Other Funds Revenue from Comm. Svcs. Activities Misc. Revenue 55 403 825 1 000 879 209 9 953 1 000 1 825 000 20 000 s7 TOTAL REVENUE FROM LOCAL SOURCES 71 568 834 4
ESTIMATED REVENUES AND OTHER FINANCING SOURCES DETAILED AUN 1 24 15 900 2 0 7 7110 7150 7160 7170 7 7210 7220 7240 7250 7260 7270 7271 7272 7280 7290 7 7310 7320 7330 7350 7 7 7810 7820 Item REVENUE FROM STATE SOURCES Basic Instructional & Operating Subsidies Basic Instructional and Equity Supplement Subsidies School Performance Incentive Tuition for Orphans & Children Placed in Private Homes Instructional Support Teams Subsidies for Specific Educational Programs Homebound Instruction Vocational Education Driver Education Student Migratory Children Job Training Partnership Act (JTPA) Special Education of Exceptional Pupils Special Education for School Aged Pupils Early Intervention Handicapped Children Adult Literacy Other Program Subsidies Subsidies for Noneducational Programs Transportation (Regular & Additional) Rentals and Sinking Fund Reimbursements Health Svcs. (Medical, Dental, Nurse, Act 25) Sewage Treatment Operations Vocational Training of the Unemployed Extra Grants Revenue for Social Security Payments Revenue forretirement Contributions F 27~ 50 000 58 000 3 139 760 2 390 000 550 000 243 685 1 936 871 2 907 250 TOTAL REVENUE FROM STATE SOURCES 16 554 266 5 PDE 2028 (2/96)
ESTIMATED REVENUES AND OTHER FINANCING SOURCES DETAILED Item 0 REVENUE FROM FEDERAL SOURCES 8 Unrestricted GrantsInAid direct from the Federal Government 8110 Payments for Federally Impacted AreasP.L. 81874 8190 Other Unrestricted Federal GrantsInAid direct from the Federal Government 8 Unrestricted GrantsInAid from the Federal Government through the Commonwealth 8 Restricted GrantsInAid direct from the Federal Government 8310 Payments for Federally Impacted AreasP.L. 81815 8320 Energy Conservation Grants (TA) (ECM) 8390 Other Restricted Federal GrantsInAid directly from the Federal Government 8 Restricted GrantsInAid from the Federal Government through the Commonwealth 8510 Elementary & Secondary (ESEA), Education Consolidation and Improvement Act (ECIA) Education of the Handicapped Act (ERA) 8511 ESEA, Title IV 8512 Individuals with Disabilities Education Act, Part B (IDEA) 8513 Education ofdisadvantaged Children ECIA, Title I _ 8514 Education of Disadvantaged Children ESEA, Title I 771 492 8515 Individuals with Disabilities Education Act, Section 619 (Preschool Grants) 8516 Program Improvement Application Title I 8517 Capital Expense Title I 8520 Vocational Education 8521 Vocational Education Operating Expenditures 8540 Nutrition Education and Training 8550 Career Education Incentive Act 8560 Federal Block Grants, ESEA, Title VI 32 577 8570 Education for Economic Security Act (EESA), Title II 23 260 6
ESTIMATED REVENUES AND OTHER FINANCING SOURCES DETAILED AUN 1 24 15 900 2 Item 8 Restricted GrantsInAid from the Federal Government through the Commonwealth 8620 Adult Basic Education 18 217 8640 Economic Opportunity Act (Headstart) 8650 Energy Conservation Grants (TA) (ECM) 8660 Job Training Partnership Act (JTPA) _ 8670 Drug Free Schools 36 355 8680 Educate America Act (Goals 0) 8690 Other Restricted Federal GrantsInAid through the Commonwealth 15 547 8 Medical Assistance 8810 Medical Assistance Reimbursement (ACCESS) 8820 Medical Assistance for Health Related Trans & Adm, Title XIX TOTAL REVENUE FROM FEDERAL SOURCES 897 448 9000 OTHER FINANCING SOURCES 9 Sale ofbonds 9 Proceeds from Extended Term Financing 9 Interfiind Transfers 9320 Special Revenue Fund Transfers _ 9330 Capital Projects Fund Transfers 480 000 9340 Debt ServiceFund Transfers 9350 Enterprise Fund Transfers 9360 Internal Service Fund Transfers 9370 Trust and Agency Fund Transfers 9380 Activity Fund Transfers 9 Sale of or Comp. for Loss of Fixed Assets 9 Refunds ofprior Years Expenditures 9 Incoming Transfers 9610 Receipts from Other LEAs in Pennsylvania 282 9620 Receipts from OutofState LEAs 9640 Receipts from Member Districts AVTS/Special Prog. Jointure (AVTS/Spec. Prog. Joint only) 9 Other Operating Transfers 9710 Operating Transfers from Component Units TOTAL OTHER FINANCING SOURCES 762 TOTAL ESTIMATED REVENUES AND OTHER FINANCING SOURCES 89782 848 7 PDE 2028 (2/96)
ESTIMATED EXPENDITURES AND OTHER FINANCING USES DETAILED 0 1 1 1 1 Item INSTRUCTION Regular Programs Purchased Prof & Tech. Svcs. Special Programs Purchased Prof & Tech. Svcs. Vocational Education Programs Purchased Prof & Tech. Svcs. Other Instructional Programs Purchased Prof & Tech. Svcs. 33 657 209 9 704 506 260 095 73 177 171 521 1 208 174 899 147 46 795 46 020 624 3 504 461 1 003 743 2 342 350 4 459 653 53 051 31 110 975 7 399 443 1 683 758 482 259 140 10 740 657 650 90 380 18 075 350 2 943 352 319 112 35 11 413 7 ~ 8 883 160 457 020 632 420 904 072
AUN 1 24 15 900 2 ESTIMATED EXPENDTURES AND OTHER FINANCING USES DETAILED 1 1 0 2 2 Item Adult Education Programs Community/Junior College Education Programs SUPPORT SERVICES Support Svcs. Pupil Personnel Support Svcs. Instructional Staff 29 306 7 320 _ 150 1 38 276 2 177 624 123 3 31 28 2 1 037 140 525 955 288 145 i 576 668 22 32 66 330 301 7 ~92 2 992 090 9 148 180 331 922 188 334 395 3 005 390 PDE 2028 (2/96)
ESTIMATED EXPENDITURES AND OTHER FINANCING USES DETAILED 2 2 2 2 Item Support Svcs. Administration Support Svcs. Pupil Health Support Svcs. Business Operation & Maint. of Plant Svcs. 3 365 973 540 136 148 135 40 38 371 381 276 643 429 279 599 104 5 378 082 926 283 265 305 20 266 1 880 20 669 3 140 1 238 243 464 132 15 15 34 14 12 28 10 235 966 000 000 738 717 139 3 712 217 1 063 248 31 380 2 198 810 325 170 809 160 2 8 303 525
AUN 1 2415900 2 ESTIMATED EXPENDITURES AND OTHER FINANCING USES DETAILED Item Student Transp. Svcs. 75 429 21 604 6 000 1 000 6.i9.7~.11.9 2 6 6 311 Support Svcs. Central 129 927 36 445 22 71 125 10 275 15 000 25 850 311 Support Svcs. Other Support Svcs. 3 000 859 152 672 156 OPERATION OF NONINSTRUCTIONAL SVCS. Student Activities 1 088 706 311 826 Purchased Prof& Tech. Svcs 52 545 17 165 477 79 085 8 27 205 1 750 2 2 2900 0 3. 003 022 _ 531 11 744 PDE 2028 (2/96)
ESTIMATED EXPENDITURES AND OTHER FINANCING USES DETAILED 3 0 0 5 900 5 900 5 900 5900 Item Community Svcs. FACILITIES ACO.. CONST. & IMPROVE SVCS. OTHER FINANCING USES Debt Service Other Financing Uses Fund Transfers Other Financing Uses Transfers to Component Units Other Financing Uses Budgetary Reserve 16 225 4 050 25 000 _ 1 000 46 275 TOTAL ESTIMATED EXPENDITURES AND OTHER FINANCING USES 12 _ 000 000 3 309 013 2 710 000 6 019 013 2.aaa. 410 2 3 S 5 410 96 023 234
AUN West Chester Area School District LOCAL EDUCATION AGENCY TAX DATA REAL ESTATE, PER CAPITA (SEC. 679), LOCAL ENABLING (ACT 5W 6111 Current Real Estate Taxes County Chester Delaware County Number 15 23 Taxable Assessed Value 371 133 730 6 523 040 s 6120 6140 6141 6142 6143 6144 6145 6146 6149 6150 6151 6152 6153 6154 6155 6156 6157 6159 377 ~ Mills 148.8 383.5 77p* Current Per Capita Taxes Section 679 Tax Levy 55 210.00 2 501 719.00 _571.12 % Colt. Estimated Revenue 53 002 175 2 401 650 96 0 96.. 319.00 _55_403_825 * * Estimated Revenue Rate Current Local Enabling Taxes Flat Rate Assessments Current Act 511 Taxes Per Capita Taxes Occupation Taxes Flat Rate Occupational Privilege Taxes Trailer Taxes Business Privile~eTaxes Mechanical Device Taxes Other Flat Rate Assessments (specify) Act 511, Flat Rate Assessments Current Local Enabling Taxes Proportional Assessments Current Act 511 Taxes Earned Income Taxes Occupation Taxes Millage Real Estate Transfer Taxes Amusement Taxes Business Privile~eTaxes Millage Mechanical Device Taxes Percentage Mercantile Taxes Other Proportional Assessments (specify) Act 511, Proportional Assessments ACT 511, CURRENT TAXES _ Estimated Revenue Tax Levy Rate Rate 1% 1 / 2% Tax Levy 8 003 Estimated Revenue 8 003 1 950 000 1 950 floil * FY Ended 6/30/97 1 24 15 900 2 Act 511 Tax Limit 9 9.ällflfl 9 9.~ 4 513 884 60~X.012 Market Value Mills 13 = 54 1 66 61 (511 Limit) 5 PDE 2028 (2/96)
SCHEDULE OF CASH AND INVESTMENTS CASH AND SHORTTERM INVESTMENTS o General Fund o Special Revenue Funds Athletic Fund Section 690 Capital Reserve Fund Section 1431 Capital Reserve Fund Other Special Revenue Funds o Capital Project Funds o Debt Service Funds o Enterprise Fund Cafeteria Fund Other Enterprise Funds o Internal Service Funds o Trust Funds o Agency Funds 063096 Estimate 13 000 063097 Projection 13 OflO 5 000 5_0.D.0 7 000 000 7 000 25 866 000 27 315 000 TOTAL CASH AND SHORTTERM investments LONGTERM investments o General Fund o Special Revenue Funds Athletic Fund Section 690 Capital Reserve Fund Section 1431 Capital Reserve Fund Other Special Revenue Funds o Capital Project Funds o Debt Service Funds o Enterprise Fund Cafeteria Fund Other Enterprise Funds O Internal Service Funds O Trust Funds O Agency Funds 46. 000 48 420 000 000 TOTAL LONGTERM INVESTMENTS TOTAL CASH AND INVESTMENTS 000 inn w~i 46 471 Q~Q~ 14 UQ= 000 4S 52ü. 000
AUN 124159002 STATEMENT OF INDEBTEDNESS 063096 Estimate SHORTTERM PAYABLES General Fund Other Funds ShortTerm Payables LONGTERM INDEBTEDNES S Bonds Payable Extended Term Financing Agreements Payable LeasePurchase Obligations Accumulated Compensated Absences Authority Lease Obligations Other LongTerm Liabilities LongTerm Indebtedness 063097 Projectipn _ 0 ao _OftO 0 70..BIIO_.OilO 21 000 TOTAL rndebtedness 17 000 000 aq..q.qil. 82 2.Q~.Q 000 87 82 000 87 000 SCHEDULE OF BUDGETARY RESERVE APPROPRIATED AND ESTIMATED ENDING UNRESERVED FUND BALANCE FOR THE PERIOD JULY 1, 1996 THROUGH JUNE 30, 1997 0770 5900 EST[MATED ENDING UNRESERVED FUND BALANCE (This amount should agree with page 3, line 40 of the Budget Summary) * BUDGETARY RESERVE (This amount should agree with page 3, line 36 of the Budget Summary) 2 388 410* TOTAL ESTIMATED ENDING UNRESERVED FUND BALANCE AN]) BUDGETARY RESERVE Estimated Unreserved Fund Balance Justification: BudgetaryReserveJustification: 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 c~rin~ the time of budget preparation but which, nevertheless1 may require expenditur~ by the school system during the year for which the budget is being prepared. 15 PDE 2028 (2/96)