Final General Fund Budget Validations LEA : Union City Area SD Printed 6/25/ :48:40 AM. Page 4

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2018-2019 Final General Fund Budget Validations Printed 6/25/2018 10:48:40 AM Page - 1 of 1 Val Number Description Justification 8060 Ending Fund Balance Entry and Budgetary Reserve: If 5900 Budgetary Reserve is not equal to 0, a justification must be entered below. Emergency and unexpected expenditures. 8160 Ending Fund Balance Entry and Budgetary Reserve: If 0840 Assigned Fund Balance is not equal to 0, a justification must be entered below. Building & Grounds - $1,999,112, STEM Education - $980,760, PSERS Rate Stabilization - $1,154,118, Band Uniform Contribution - $2,500, Tech School Renovations - $100,000, Cyber Charter School Potential Increases - $500,000 Page 4

2018-2019 Final General Fund Budget Estimated Revenues and Other Financing Sources: Budget Summary Printed 6/25/2018 10:48:41 AM Page - 1 of 1 ITEM AMOUNTS Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 4,737,989 0850 Unassigned Fund Balance 368,313 Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year $5,106,302 Estimated Revenues And Other Financing Sources 6000 Revenue from Local Sources 3,700,350 7000 Revenue from State Sources 13,687,121 8000 Revenue from Federal Sources 395,000 9000 Other Financing Sources Total Estimated Revenues And Other Financing Sources $17,782,471 Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation $22,888,773 Page 5

2018-2019 Final General Fund Budget Estimated Revenues and Other Financing Sources: Detail Printed 6/25/2018 10:48:42 AM Page - 1 of 2 Amount REVENUE FROM LOCAL SOURCES 6111 Current Real Estate Taxes 2,600,763 6113 Public Utility Realty Taxes 4,000 6114 Payments in Lieu of Current Taxes - State / Local 900 6120 Current Per Capita Taxes, Section 679 13,500 6140 Current Act 511 Taxes - Flat Rate Assessments 13,500 6150 Current Act 511 Taxes - Proportional Assessments 430,000 6400 Delinquencies on Taxes Levied / Assessed by the LEA 260,000 6500 Earnings on Investments 25,000 6700 Revenues from LEA Activities 24,000 6800 Revenues from Intermediary Sources / Pass-Through Funds 224,687 6910 Rentals 1,500 6940 Tuition from Patrons 12,000 6970 Services Provided Other Funds 45,500 6980 Revenue from Community Services Activities 20,000 6990 Refunds and Other Miscellaneous Revenue 25,000 REVENUE FROM LOCAL SOURCES $3,700,350 REVENUE FROM STATE SOURCES 7110 Basic Education Funding 9,472,121 7220 Vocational Education 25,549 7240 Driver Education - Student 1,800 7271 Special Education funds for School-Aged Pupils 924,928 7311 Pupil Transportation Subsidy 595,000 7330 Health Services (Medical, Dental, Nurse, Act 25) 15,000 7340 State Property Tax Reduction Allocation 334,427 7505 Ready to Learn Block Grant 283,155 7810 State Share of Social Security and Medicare Taxes 378,988 7820 State Share of Retirement Contributions 1,656,153 REVENUE FROM STATE SOURCES $13,687,121 REVENUE FROM FEDERAL SOURCES 8514 NCLB, Title I - Improving the Academic Achievement of the 320,000 Disadvantaged 8515 NCLB, Title II - Preparing, Training and Recruiting High Quality 40,000 Teachers and Principals 8517 NCLB, Title IV - 21St Century Schools 10,000 Page 6

2018-2019 Final General Fund Budget Estimated Revenues and Other Financing Sources: Detail LEA : 105259103 Printed 6/25/2018 10:48:42 AM Union City Area SD Page - 2 of 2 Amount REVENUE FROM FEDERAL SOURCES 8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access) 25,000 REVENUE FROM FEDERAL SOURCES $395,000 TOTAL ESTIMATED REVENUES AND OTHER SOURCES 17,782,471 Page 7

2018-2019 Final General Fund Budget Real Estate Tax Rate (RETR) Report AUN: 105259103 Printed 6/25/2018 10:48:43 AM Union City Area SD Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code Page - 1 of 3 Act 1 Index (current): 3.7% Calculation Method: Revenue Section 672.1 Method Choice: (a)(1) Number of Decimals For Tax Rate Calculation: 2 Approx. Tax Revenue from RE Taxes: $2,602,000 Amount of Tax Relief for Homestead Exclusions $334,427 Total Approx. Tax Revenue: $2,936,427 Approx. Tax Levy for Tax Rate Calculation: $3,162,688 Crawford Erie Total 2017-18 Data a. Assessed Value $27,352,903 $169,021,770 $196,374,673 b. Real Estate Mills 44.4000 11.3600 I. 2018-19 Data c. 2016 STEB Market Value $101,564,022 $151,044,611 $252,608,633 d. Assessed Value $28,633,689 $168,449,850 $197,083,539 e. Assessed Value of New Constr/ Renov $0 $0 $0 2017-18 Calculations f. 2017-18 Tax Levy $1,214,469 $1,920,087 $3,134,556 (a * b) 2018-19 Calculations II. g. Percent of Total Market Value 40.20608% 59.79392% 100.00000% h. Rebalanced 2017-18 Tax Levy $1,260,282 $1,874,274 $3,134,556 (f Total * g) i. Base Mills Subject to Index 46.0748 11.3600 (h / a * 1000) if no reassessment (h / (d-e) * 1000) if reassessment Calculation of Tax Rates and Levies Generated j. Weighted Avg. Collection Percentage 92.00000% 92.00000% 92.00000% k. Tax Levy Needed $1,271,593 $1,891,095 $3,162,688 III. (Approx. Tax Levy * g) l. 2018-19 Real Estate Tax Rate 44.4000 11.2200 (k / d * 1000) m. Tax Levy Generated by Mills $1,271,336 $1,890,007 $3,161,343 (l / 1000 * d) n. Tax Levy minus Tax Relief for Homestead Exclusions $2,826,916 (m - Amount of Tax Relief for Homestead Exclusions) o. Net Tax Revenue Generated By Mills $2,600,763 (n * Est. Pct. Collection) Page 8

2018-2019 Final General Fund Budget Local Education Agency Tax Data REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511) Printed 6/25/2018 10:48:45 AM Page - 1 of 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 Crawford 28,633,689 44.4000 1,271,336 92.00000% Net Tax Revenue Generated By Mills Erie 168,449,850 11.2200 1,890,007 92.00000% Totals: 197,083,539 3,161,343-334,427 = 2,826,916 X 92.00000% = 2,600,763 Rate Estimated Revenue 6120 Current Per Capita Taxes, Section 679 $5.00 13,500 6140 Current Act 511 Taxes Flat Rate Assessments Rate Add'l Rate (if appl.) Tax Levy Estimated Revenue 6141 Current Act 511 Per Capita Taxes $5.00 $0.00 20,500 13,500 6142 Current Act 511 Occupation Taxes Flat Rate $0.00 $0.00 0 0 6143 Current Act 511 Local Services Taxes $0.00 $0.00 0 0 6144 Current Act 511 Trailer Taxes $0.00 $0.00 0 0 6145 Current Act 511 Business Privilege Taxes Flat Rate $0.00 $0.00 0 0 6146 Current Act 511 Mechanical Device Taxes Flat Rate $0.00 $0.00 0 0 6149 Current Act 511 Taxes, Other Flat Rate Assessments $0.00 $0.00 0 0 Total Current Act 511 Taxes Flat Rate Assessments 20,500 13,500 6150 Current Act 511 Taxes Proportional Assessments Rate Add'l Rate (if appl.) Tax Levy Estimated Revenue 6151 Current Act 511 Earned Income Taxes 1.000% 0.000% 400,000 400,000 6152 Current Act 511 Occupation Taxes 0.000 0.000 0 0 6153 Current Act 511 Real Estate Transfer Taxes 0.500% 0.000% 30,000 30,000 6154 Current Act 511 Amusement Taxes 0.000% 0.000% 0 0 6155 Current Act 511 Business Privilege Taxes 0.000 0.000 0 0 6156 Current Act 511 Mechanical Device Taxes Percentage 0.000% 0.000% 0 0 6157 Current Act 511 Mercantile Taxes 0.000 0.000 0 0 6159 Current Act 511 Taxes, Other Proportional Assessments 0 0 0 0 Total Current Act 511 Taxes Proportional Assessments 430,000 430,000 Total Act 511, Current Taxes 443,500 Act 511 Tax Limit --> 252,608,633 X 12 3,031,304 Market Value Mills (511 Limit) Page 11

2018-2019 Final General Fund Budget Comparison of Tax Rate Changes to Index Printed 6/25/2018 10:48:46 AM Page - 1 of 1 Tax Functio n Description Tax Rate Charged in: Additional Tax Rate Percent Less than Charged in: Change in or equal to Index 2017-18 2018-19 2018-19 Rate Index 2017-18 (Rebalanced) (Rebalanced) Percent Change in Rate Less than or equal to Index 6111 Current Real Estate Taxes Crawford 46.0748 44.4000-3.62% Yes 3.7% Erie 11.3600 11.2200-1.22% Yes 3.7% 6120 Current Per Capita Taxes, Section 679 $5.00 $5.00 0.00% Yes 3.7% Current Act 511 Taxes Flat Rate Assessments 6141 Current Act 511 Per Capita Taxes $5.00 $5.00 0.00% Yes 3.7% Current Act 511 Taxes Proportional Assessments 6151 Current Act 511 Earned Income Taxes 1.000% 1.000% 0.00% Yes 3.7% 6153 Current Act 511 Real Estate Transfer Taxes 0.500% 0.500% 0.00% Yes 3.7% Page 12

2018-2019 Final General Fund Budget Estimated Expenditures and Other Financing Uses: Budget Summary Printed 6/25/2018 10:48:46 AM Page - 1 of 1 Description Amount 1000 Instruction 1100 Regular Programs - Elementary / Secondary 8,490,712 1200 Special Programs - Elementary / Secondary 2,221,277 1300 Vocational Education 383,987 1400 Other Instructional Programs - Elementary / Secondary 158,312 Total Instruction $11,254,288 2000 Support Services 2100 Support Services - Students 451,907 2200 Support Services - Instructional Staff 417,080 2300 Support Services - Administration 1,073,378 2400 Support Services - Pupil Health 178,720 2500 Support Services - Business 377,650 2600 Operation and Maintenance of Plant Services 1,593,326 2700 Student Transportation Services 1,479,750 2800 Support Services - Central 300,741 2900 Other Support Services 17,630 Total Support Services $5,890,182 3000 Operation of Non-Instructional Services 3200 Student Activities 683,512 3300 Community Services 97,308 Total Operation of Non-Instructional Services $780,820 4000 Facilities Acquisition, Construction and Improvement Services 4000 Facilities Acquisition, Construction and Improvement Services 466,000 Total Facilities Acquisition, Construction and Improvement Services $466,000 5000 Other Expenditures and Financing Uses 5100 Debt Service / Other Expenditures and Financing Uses 30,235 5200 Interfund Transfers - Out 865,825 5900 Budgetary Reserve 100,000 Total Other Expenditures and Financing Uses $996,060 Total Estimated Expenditures and Other Financing Uses $19,387,350 Page 13

2018-2019 Final General Fund Budget Estimated Expenditures and Other Financing Uses: Detail LEA : 105259103 Union City Area SD Printed 6/25/2018 10:48:47 AM Description Page - 1 of 4 Amount 1000 Instruction 1100 Regular Programs - Elementary / Secondary 100 Personnel Services - Salaries 4,450,154 200 Personnel Services - Employee Benefits 2,967,588 300 Purchased Professional and Technical Services 266,800 500 Other Purchased Services 467,000 600 Supplies 216,720 700 Property 122,450 Total Regular Programs - Elementary / Secondary $8,490,712 1200 Special Programs - Elementary / Secondary 100 Personnel Services - Salaries 857,512 200 Personnel Services - Employee Benefits 627,590 300 Purchased Professional and Technical Services 400,375 500 Other Purchased Services 323,800 600 Supplies 12,000 Total Special Programs - Elementary / Secondary $2,221,277 1300 Vocational Education 100 Personnel Services - Salaries 46,904 200 Personnel Services - Employee Benefits 35,292 500 Other Purchased Services 271,791 600 Supplies 30,000 Total Vocational Education $383,987 1400 Other Instructional Programs - Elementary / Secondary 100 Personnel Services - Salaries 52,631 200 Personnel Services - Employee Benefits 24,681 300 Purchased Professional and Technical Services 75,000 500 Other Purchased Services 6,000 Total Other Instructional Programs - Elementary / Secondary $158,312 Total Instruction $11,254,288 2000 Support Services 2100 Support Services - Students 100 Personnel Services - Salaries 249,041 200 Personnel Services - Employee Benefits 184,616 300 Purchased Professional and Technical Services 10,000 500 Other Purchased Services 1,500 600 Supplies 6,750 Total Support Services - Students $451,907 2200 Support Services - Instructional Staff 100 Personnel Services - Salaries 145,705 200 Personnel Services - Employee Benefits 142,875 300 Purchased Professional and Technical Services 123,000 500 Other Purchased Services 1,000 600 Supplies 4,500 Page 14

2018-2019 Final General Fund Budget Estimated Expenditures and Other Financing Uses: Detail LEA : 105259103 Printed 6/25/2018 10:48:47 AM Description Union City Area SD Total Support Services - Instructional Staff $417,080 2300 Support Services - Administration 100 Personnel Services - Salaries 529,017 200 Personnel Services - Employee Benefits 347,207 300 Purchased Professional and Technical Services 91,054 500 Other Purchased Services 73,300 600 Supplies 16,050 800 Other Objects 16,750 Total Support Services - Administration $1,073,378 2400 Support Services - Pupil Health 100 Personnel Services - Salaries 97,377 200 Personnel Services - Employee Benefits 65,793 300 Purchased Professional and Technical Services 7,050 600 Supplies 8,500 Total Support Services - Pupil Health $178,720 2500 Support Services - Business 100 Personnel Services - Salaries 167,158 200 Personnel Services - Employee Benefits 149,992 300 Purchased Professional and Technical Services 47,000 500 Other Purchased Services 7,350 600 Supplies 3,650 800 Other Objects 2,500 Total Support Services - Business $377,650 2600 Operation and Maintenance of Plant Services 100 Personnel Services - Salaries 470,659 200 Personnel Services - Employee Benefits 333,695 300 Purchased Professional and Technical Services 53,500 400 Purchased Property Services 336,450 500 Other Purchased Services 70,600 600 Supplies 294,722 700 Property 32,750 800 Other Objects 950 Total Operation and Maintenance of Plant Services $1,593,326 2700 Student Transportation Services 300 Purchased Professional and Technical Services 2,500 500 Other Purchased Services 1,475,250 600 Supplies 2,000 Total Student Transportation Services $1,479,750 2800 Support Services - Central 100 Personnel Services - Salaries 185,998 200 Personnel Services - Employee Benefits 106,543 300 Purchased Professional and Technical Services 5,700 600 Supplies 2,500 Total Support Services - Central $300,741 Page 15 Page - 2 of 4 Amount

2018-2019 Final General Fund Budget Estimated Expenditures and Other Financing Uses: Detail LEA : 105259103 Printed 6/25/2018 10:48:47 AM Description Union City Area SD 2900 Other Support Services 500 Other Purchased Services 17,630 Total Other Support Services $17,630 Total Support Services $5,890,182 3000 Operation of Non-Instructional Services 3200 Student Activities 100 Personnel Services - Salaries 303,328 200 Personnel Services - Employee Benefits 148,448 300 Purchased Professional and Technical Services 36,950 400 Purchased Property Services 12,000 500 Other Purchased Services 122,475 600 Supplies 15,630 700 Property 31,056 800 Other Objects 13,625 Total Student Activities $683,512 3300 Community Services 100 Personnel Services - Salaries 39,879 200 Personnel Services - Employee Benefits 26,229 300 Purchased Professional and Technical Services 3,500 400 Purchased Property Services 10,000 500 Other Purchased Services 2,650 600 Supplies 13,500 800 Other Objects 1,550 Total Community Services $97,308 Total Operation of Non-Instructional Services $780,820 4000 Facilities Acquisition, Construction and Improvement Services 4000 Facilities Acquisition, Construction and Improvement Services 700 Property 466,000 Total Facilities Acquisition, Construction and Improvement Services $466,000 Total Facilities Acquisition, Construction and Improvement Services $466,000 5000 Other Expenditures and Financing Uses 5100 Debt Service / Other Expenditures and Financing Uses 800 Other Objects 30,235 Total Debt Service / Other Expenditures and Financing Uses $30,235 5200 Interfund Transfers - Out 900 Other Uses of Funds 865,825 Total Interfund Transfers - Out $865,825 Page - 3 of 4 5900 Budgetary Reserve 800 Other Objects 100,000 Amount Page 16

2018-2019 Final General Fund Budget Estimated Expenditures and Other Financing Uses: Detail Printed 6/25/2018 10:48:47 AM Page - 4 of 4 Description Amount Total Budgetary Reserve $100,000 Total Other Expenditures and Financing Uses $996,060 TOTAL EXPENDITURES $19,387,350 Page 17

2018-2019 Final General Fund Budget Schedule Of Cash And Investments (CAIN) Printed 6/25/2018 10:48:47 AM Page - 1 of 2 Cash and Short-Term Investments 06/30/2018 Estimate 06/30/2019 Projection General Fund 5,206,302 5,358,656 Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 690, 1850 Capital Reserve Fund - 1431 850,000 857,000 Other Capital Projects Fund Debt Service Fund Food Service / Cafeteria Operations Fund 40,000 41,000 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 $6,096,302 $6,256,656 Long-Term Investments 06/30/2018 Estimate 06/30/2019 Projection General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 690, 1850 Capital Reserve Fund - 1431 Other Capital Projects Fund Debt Service Fund Food Service / 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 18

2018-2019 Final General Fund Budget Schedule Of Cash And Investments (CAIN) Printed 6/25/2018 10:48:47 AM Page - 2 of 2 Long-Term Investments 06/30/2018 Estimate 06/30/2019 Projection Permanent Fund Total Long-Term Investments TOTAL CASH AND INVESTMENTS $6,096,302 $6,256,656 Page 19

2018-2019 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/25/2018 10:48:48 AM Page - 1 of 6 Long-Term Indebtedness 06/30/2018 Estimate 06/30/2019 Projection General Fund 373,000 354,000 Total General Fund $373,000 $354,000 Public Purpose (Expendable) Trust Fund Total Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Total Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund Total Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 690, 1850 Page 20

2018-2019 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/25/2018 10:48:48 AM Page - 2 of 6 Long-Term Indebtedness 06/30/2018 Estimate 06/30/2019 Projection Total Capital Reserve Fund - 690, 1850 Capital Reserve Fund - 1431 Total Capital Reserve Fund - 1431 Other Capital Projects Fund Total Other Capital Projects Fund Debt Service Fund Total Debt Service Fund Food Service / Cafeteria Operations Fund Page 21

2018-2019 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/25/2018 10:48:48 AM Page - 3 of 6 Long-Term Indebtedness 06/30/2018 Estimate 06/30/2019 Projection Total Food Service / Cafeteria Operations Fund Child Care Operations Fund Total Child Care Operations Fund Other Enterprise Funds Total Other Enterprise Funds Internal Service Fund Total Internal Service Fund Private Purpose Trust Fund Total Private Purpose Trust Fund Page 22

2018-2019 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/25/2018 10:48:48 AM Page - 4 of 6 Long-Term Indebtedness 06/30/2018 Estimate 06/30/2019 Projection Investment Trust Fund Total Investment Trust Fund Pension Trust Fund Total Pension Trust Fund Activity Fund Total Activity Fund Other Agency Fund Total Other Agency Fund Permanent Fund Page 23

2018-2019 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/25/2018 10:48:48 AM Page - 5 of 6 Long-Term Indebtedness 06/30/2018 Estimate 06/30/2019 Projection Total Permanent Fund Total Long-Term Indebtedness $373,000 $354,000 Page 24

2018-2019 Final General Fund Budget Schedule Of Indebtedness (DEBT) Printed 6/25/2018 10:48:48 AM Page - 6 of 6 Short-Term Payables 06/30/2018 Estimate 06/30/2019 Projection General Fund Public Purpose (Expendable) Trust Fund Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - 690, 1850 Capital Reserve Fund - 1431 Other Capital Projects Fund Debt Service Fund Food Service / 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 TOTAL INDEBTEDNESS $373,000 $354,000 Page 25

2018-2019 Final General Fund Budget Fund Balance Summary (FBS) Printed 6/25/2018 10:48:48 AM Page - 1 of 1 Account Description Amounts 0810 Nonspendable Fund Balance 0820 Restricted Fund Balance 0830 Committed Fund Balance 0840 Assigned Fund Balance 3,501,423 0850 Unassigned Fund Balance Total Ending Fund Balance - Committed, Assigned, and Unassigned $3,501,423 5900 Budgetary Reserve 100,000 Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $3,601,423 Page 26