NORTH PENN SCHOOL DISTRICT
BUDGET RESOLUTION
RESOLVED, that the Budget of the North Penn School District, Montgomery and Bucks
Counties, Pennsylvania, as was proposed at a meeting of the Board of School Directors of said
District, held the 12th day of May 2015, and as amended on June 18th, 2015, to a total appropriation of
Two Hundred Thirty Five Million One Hundred Sixty Four Thousand Four Hundred and
Twenty Eight ($235,164,428) Dollars and the same is hereby finally adopted as the Final Budget of
the North Penn School District, Montgomery and Bucks Counties, Pennsylvania, for the fiscal year
beginning July 1, 2015. A copy of said Budget as finally adopted is appended to this Resolution.
BE IT FURTHER RESOLVED that the Board of School Directors of the North Penn School
District, Montgomery and Bucks Counties, Pennsylvania, hereby authorizes the appropriation and
expenditure of the funds as itemized in said Budget during the fiscal year beginning July 1, 2015.
AND IN ADDITION THERETO, taxes hereby imposed pursuant to the Public School Code
of 1949, as amended, as follows:
(1) A school tax on real estate at the rate of 23.6223 mills or at the rate of
$2.36223 on each $100.00 of assessed valuation of taxable property for real estate
within the North Penn School District located in Montgomery County.
(2) A school tax on real estate at the rate of 130.0471 mills or at the rate of
$13.00471 on each $100.00 of assessed valuation of taxable property for real estate
within the North Penn School District located in Bucks County.
The foregoing resolutions are effective for the fiscal year ending June 30, 2016.
RESOLVED, ADOPTED AND ENACTED this 18th day of June, A.D., 2015.
ATTEST:
NORTH PENN SCHOOL DISTRICT:
BY:__________________________________________________
BY:____________________________________________________
Secretary
DMJ G:\Business Office\_DirBusiness\BoardOfDirectors\InfoSheets\2015-16\_BudgetResolution2015-16.docx
President
LEA Name:
North Penn SD
Class: 2
AUN Number: 123465702
County:
PDE-2028 - FINAL GENERAL FUND BUDGET
Fiscal Year 07/01/2015 - 06/30/2016
General Fund Budget Approval
Date of Adoption of the General Fund Budget:
6/18/2015
President of the Board - Original Signature Required
Date
Secretary of the Board - Original Signature Required
Date
Chief School Administrator - Original Signature Required
Date
Brian Pawling
(215) 853-1015
Contact Person
Telephone
pawlinbr@npenn.org
E-mail Address
Return to:
6/12/2015 7:45:21 AM
Pennsylvania Department of Education
Bureau of Budget and Fiscal Management
Division of Subsidy Data and Administration
333 Market Street
Harrisburg, PA 17126-0333
Extension
Montgomery
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:23 AM v2.1
ITEM
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: BUDGET SUMMARY
Page A-1
AMOUNTS
Estimated Beginning Unreserved Fund Balance Available for
Appropriation and Reserves Scheduled For Liquidation During
The Fiscal Year
1
2
3
4
5
6
Estimated Beginning Fund Balance - Committed
Estimated Beginning Fund Balance - Assigned
Estimated Beginning Fund Balance - Unassigned
14,406,187
2,700,000
18,644,141
0
0
0
Total Estimated Beginning Unreserved Fund Balance Available
for Appropriation and Reserves Scheduled For Liquidation
During The Fiscal Year
35,750,328
Estimated Revenues And Other Financing Sources
6000
Revenue from Local Sources
7000
8000
9000
Revenue from State Sources
Revenue from Federal Sources
Other Financing Sources
184,111,569
45,271,319
3,173,995
0
Total Estimated Revenues And Other Financing Sources
232,556,883
Total Estimated Fund Balance, Revenues, and Other Financing
Sources Available for Appropriation
268,307,211
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:24 AM v2.1
FUNCTION
DESCRIPTION
REVENUE FROM LOCAL SOURCES
6111
Current Real Estate Taxes
6112
Interim Real Estate Taxes
6113
Public Utility Realty Tax
6114
Payments in Lieu of Current Taxes - State / Local Reimbursement
6115
Payments in Lieu of Current Taxes - Federal Reimbursement
6120
Per Capita Taxes, Section 679
6130
Taxpayer Relief Taxes - Proportional Assessments
6140
Current Act 511 Taxes - Flat Rate Assessments
6150
Current Act 511 Taxes - Proportional Assessments
6160
Non-Real Estate Taxes - First Class Districts Only
6400
Delinquencies on Taxes Levied / Assessed by LEA
6500
Earnings on Investments
6700
Revenues from District Activities
6800
Revenue from Intermediary Sources / Pass-Through Funds
6910
Rentals
6920
Contributions/Donations/Grants From Private Sources
6940
Tuition from Patrons
6960
Services Provided Other Local Governmental Units / LEAs
6970
Services Provided Other Funds
6980
Revenue From Community Service Activities
6990
Refunds and Other Miscellaneous Revenue
REVENUE FROM LOCAL SOURCES
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL
Page B-1
Amounts
159,791,009
1,010,000
210,000
210
0
0
0
0
17,200,000
0
2,600,000
225,000
225,000
2,300,000
70,000
0
157,850
0
0
0
322,500
184,111,569
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:24 AM v2.1
FUNCTION
DESCRIPTION
REVENUE FROM STATE SOURCES
7110
Basic Education Funding (Gross)
7160
Tuition for Orphans and Children Placed in Private Homes
7170
School Improvement Grants
7180
Staff and Program Development
7220
Vocational Education
7240
Driver Education - Student
7250
Migratory Children
7260
Workforce Investment Act
7271
Special Education Funding for School Aged Pupils
7272
Early Intervention
7280
Adult Literacy
7292
Pre-K Counts
7299
Other Program Subsidies Not Listed in 7200 Series
7310
Transportation (Regular and Additional)
7320
Rental and Sinking Fund Payments / Building Reimbursement Subsidy
7330
Health Services (Medical, Dental, Nurse, Act 25)
7340
State Property Tax Reduction Allocation
7350
Sewage Treatment Operations / Environmental Subsidies
7360
Safe Schools
7400
Vocational Training of the Unemployed
7501
PA Accountability Grants
7505
Ready to Learn Block Grant
7509
Supplemental Equipment Grants
7598
Revenue for the Support of Public Schools
7599
Other State Revenue Not Listed in the 7500 Series
7810
State Share of Social Security and Medicare Taxes
7820
State Share of Retirement Contributions
7900
Revenue for Technology
REVENUE FROM STATE SOURCES
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL
Page B-2
Amounts
9,294,750
350,000
0
0
0
0
0
0
6,471,997
0
0
0
0
3,000,000
607,933
270,000
4,949,846
0
0
0
450,129
0
0
0
0
4,566,755
15,309,909
0
45,271,319
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:25 AM v2.1
FUNCTION
DESCRIPTION
REVENUE FROM FEDERAL SOURCES
8110
Payments for Federally Impacted Areas - P.L. 81-874
8190
Other Unrestricted Grants-in-Aid Direct from Federal Government
8200
Unrestricted Grants-in-Aid from Federal Gov't Through Commonwealth
8310
Payments for Federally Impacted Areas - P.L. 81-815
8320
Energy Conservation Grants - TA and ECM
8390
Other Restricted Grants-in-Aid Directly from Federal Government
8511
Grants for IDEA and NCLB Programs not Specified in 8510 series
8512
IDEA, Part B
8513
IDEA, Section 619
8514
NCLB, Title I - Improving the Acad. Achvmnt. of the Disadvantaged
8515
NCLB, Title II - Prep., Train. & Recruit. High Qual. Teachers & Principals
8516
NCLB, Title III - Language Instr. for LEP and Immgrant Students
8517
NCLB, Title IV - 21st Century Schools
8518
NCLB, Title V – Promoting Informed Parental Choice And Innovative Programs
8519
NCLB, Title VI - Flexibility and Accountability
8521
Vocational Education - Operating Expenditures
8540
Nutrition Education and Training
8560
Federal Block Grants
8580
Child Care and Development Block Grants
8610
Homeless Assistance Act
8620
Adult Basic Education
8640
Headstart
8660
Workforce Investment Act
8690
Other Restricted Federal Grants-in-Aid Through the Commonwealth
8731
ARRA - Build America Bonds
8732
ARRA-Qualified School Construction Bonds (QSCB)
8733
ARRA-Qualified Zone Academy Bonds (QZAB)
8810
School-Based Access Medicaid Reimbursement Program (SBAP) (ACCESS)
8820
Medical Assistance Reimbursement For Administrative Claiming (Quarterly)
8830
Medical Assistance Reimbursements (ACCESS) - Early Intervention
REVENUE FROM FEDERAL SOURCES
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL
Page B-3
Amounts
0
0
0
0
0
70,975
0
0
0
2,017,043
305,134
168,843
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
600,000
12,000
0
3,173,995
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:25 AM v2.1
FUNCTION
DESCRIPTION
OTHER FINANCING SOURCES
9100
Sale of Bonds
9200
Proceeds From Extended Term Financing
9320
Special Revenue Fund Transfers
9330
Capital Projects Fund Transfers
9340
Debt Service Fund Transfers
9350
Enterprise Fund Transfers
9360
Internal Service Fund Transfers
9370
Trust and Agency Fund Transfers
9380
Activity Fund Transfers
9390
Permanent Fund Transfers
9400
Sale or Compensation for Loss of Fixed Assets
9500
Capital Contributions
9710
Transfers from Component Units
9720
Transfers from Primary Governments
9800
Intrafund Transfers In
9900
Other Financing Sources Not Listed in the 9000 Series
OTHER FINANCING SOURCES
TOTAL ESTIMATED REVENUES AND OTHER SOURCES
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL
Page B-4
Amounts
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
232,556,883
Real Estate Tax Rate (RETR) Report for 2015-2016
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:29 AM v2.1
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page C-1
Act 1 Index (current): 1.9%
Calculation Method:
Number of Decimals For Tax Rate Calculation:
Revenue
4
$159,791,010
Approx. Tax Revenue from RE Taxes:
Amount of Tax Relief for Homestead Exclusions
+
$164,740,856
Approx. Tax Levy for Tax Rate Calculation:
$169,682,846
Bucks
I.
2015-16 Data
c. 2013 STEB Market Value
d. Assessed Value
e. Assessed Value of New Constr/ Renov
2014-15 Calculations
f. 2014-15 Tax Levy
(a * b)
II.
2015-16 Calculations
g. Percent of Total Market Value
h. Rebalanced 2014-15 Tax Levy
(f Total * g)
i. Base Mills Subject to Index
(h / a * 1000) if no reassessment
(h / (d-e) * 1000) if reassessment
Calculation of Tax Rates and Levies Generated
j. Weighted Avg. Collection Percentage
k. Tax Levy Needed
(Approx. Tax Levy * g)
III.
l. 2015-16 Real Estate Tax Rate
(a)(1)
$4,949,846
Total Approx. Tax Revenue:
2014-15 Data
a. Assessed Value
b. Real Estate Mills
Section 672.1 Method Choice:
Montgomery
Total
$2,278,677
125.3784
$7,103,625,000
23.1819
$7,105,903,677
$18,166,863
$2,300,197
$0
$10,286,733,997
$7,170,500,373
$0
$10,304,900,860
$7,172,800,570
$0
$285,697
$164,675,524
$164,961,221
0.17629%
$290,810
99.82371%
$164,670,411
100.00000%
$164,961,221
127.6223
23.1819
97.00000%
$299,134
97.00000%
$169,383,712
130.0471
(k / d * 1000)
m. Tax Levy Generated by Mills
$299,134
(l / 1000 * d)
n. Tax Levy minus Tax Relief for Homestead Exclusions
(m - Amount of Tax Relief for Homestead Exclusions)
o. Net Tax Revenue Generated By Mills
(n * Est. Pct. Collection)
97.00000%
$169,682,846
23.6223
$169,383,711
$169,682,845
$164,732,999
$159,791,009
Real Estate Tax Rate (RETR) Report for 2015-2016
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:29 AM v2.1
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page C-2
Act 1 Index (current): 1.9%
Calculation Method:
Number of Decimals For Tax Rate Calculation:
Revenue
4
$159,791,010
Approx. Tax Revenue from RE Taxes:
Amount of Tax Relief for Homestead Exclusions
+
$164,740,856
Approx. Tax Levy for Tax Rate Calculation:
$169,682,846
Bucks
Information Related to Property Tax Relief
Assessed Value Exclusion per Homestead
Number of Homestead/Farmstead Properties
V.
Median Assessed Value of Homestead Properties
(a)(1)
$4,949,846
Total Approx. Tax Revenue:
Index Maximums
p. Maximum Mills Based On Index
(i * (1 + Index))
q. Mills In Excess of Index
if (l > p), (l - p)
r. Maximum Tax Levy Based On Index
(p / 1000) * d)
IV.
s. Millage Rate within Index?
(If l > 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)
Section 672.1 Method Choice:
Montgomery
Total
130.0471
23.6223
0.0000
0.0000
0.0000
$299,134
$169,383,711
$169,682,845
Yes
Yes
$0
$0
$0
$0
$0
$0
$1,521
43
$8,377
25,016
25,059
$147,965
Real Estate Tax Rate (RETR) Report for 2015-2016
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:29 AM v2.1
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page C-3
Act 1 Index (current): 1.9%
Calculation Method:
Number of Decimals For Tax Rate Calculation:
Revenue
4
$159,791,010
Approx. Tax Revenue from RE Taxes:
Amount of Tax Relief for Homestead Exclusions
+
Section 672.1 Method Choice:
(a)(1)
$4,949,846
Total Approx. Tax Revenue:
$164,740,856
Approx. Tax Levy for Tax Rate Calculation:
$169,682,846
Bucks
Total
Montgomery
State Property Tax Reduction Allocation used for: Homestead Exclusions
Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions
Amount of Tax Relief from State/Local Sources
$4,949,846
$0
Lowering RE Tax Rate
$0
$4,949,846
$0
$4,949,846
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:30 AM v2.1
LOCAL EDUCATION AGENCY TAX DATA (TAXD)
REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511)
Page D-1
CODE
6111
Current Real Estate Taxes
County Name
Bucks
Montgomery
Totals:
Taxable Assessed Value
2,300,197
Real Estate Mills
Amount of Tax Relief for
Homestead Exclusions
Tax Levy Generated by Mills
Tax Levy Minus Homestead
Exclusions
130.0471
299,134
97.00000%
23.6223
169,383,711
97.00000%
0
0
0.00000%
0
0
0.00000%
7,172,800,570
169,682,845
7,170,500,373
-
4,949,846
=
164,732,999
97.00000%
Rate
6120
Per Capita Taxes, Section 679
Net Tax Revenue
Generated By Mills
Percent Collected
=
159,791,009
Estimated Revenue
0.00
0
Rate
Add'l Rate (if appl.)
6140
Current Act 511 Taxes - Flat Rate Assessments
6141
Per Capita Taxes, Act 511
6142
Occupation Taxes - Flat Rate
6143
Local Services / Occupational Privilege Taxes
6144
Trailer Taxes
6145
Business Privilege Taxes - Flat Rate
6146
Mechanical Device Taxes - Flat Rate
6149
Other Flat Rate Assessments
Total Current Act 511 Taxes - Flat Rate Assessments
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
6150
Current Act 511 Taxes - Proportional Assessments
6151
Earned Income Taxes, Act 511
6152
Occupation Taxes - Proportional Rate
6153
Real Estate Transfer Taxes
6154
Amusement Taxes
6155
Business Privilege Taxes - Proportional Rate
6156
Mechanical Device Taxes - Percentage
6157
Mercantile Taxes
6159
Other Proportional Assessments
Total Current Act 511 Taxes - Proportional Assessments
Rate
Add'l Rate (if appl.)
0.50%
0
0.50%
0.00%
0
0.00%
0
0
0.00%
0
0.00%
0.00%
0
0.00%
0
0
Tax Levy
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
0
0
0
0
0
0
0
0
Tax Levy
3,000,000,000
0
440,000,000
0
0
0
0
0
3,440,000,000
Total Act 511, Current Taxes
Estimated Revenue
0
0
0
0
0
0
0
0
Estimated Revenue
15,000,000
0
2,200,000
0
0
0
0
0
17,200,000
17,200,000
Act 511 Tax Limit
--->
10,304,900,860
Market Value
X
12
Mills
123,658,810
(511 Limit)
Comparison of Tax Rate Changes to Index (CTRI)
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:34 AM v2.1
2014-2015 vs. 2015-2016
Page E-1
Tax Rate Charged in:
Tax
Function
6111
Description
Less than
or equal to
Index
Index
2014-2015
(Rebalanced)
2015-2016
127.6223
130.0471
1.90%
Yes
1.9%
23.1819
23.6223
1.90%
Yes
1.9%
0.500%
0.500%
0.00%
Yes
1.9%
0.500%
0.500%
0.00%
Yes
1.9%
Current Real Estate Taxes
Bucks County
Montgomery County
6120
Additional Tax Rate
Charged in:
Percent
Change in
Rate
Per Capita Taxes, Section 679
Act 1 EIT/PIT
6131
Earned Income Taxes, Act 1
6132
Personal Income Taxes, Act 1
Act 511 Flat Rate Taxes
6141
Per Capita Taxes, Act 511
6142
Occupation Taxes - Flat Rate
6143
Local Services / Occupational Privilege Tax
6144
Trailer Taxes
6145
Business Privilege Taxes - Flat Rate
6146
Mechanical Device Taxes - Flat Rate
6149
Other Flat Rate Assessments
Act 511 Proportional Rate Taxes
6151
Earned Income Taxes, Act 511
6152
Occupation Taxes - Proportional Rate
6153
Real Estate Transfer Taxes
6154
Amusement Taxes
6155
Business Privilege Taxes - Proportional Rate
6156
Mechanical Device Taxes - Percentage
6157
Mercantile Taxes
6159
Other Proportional Assessments
2014-2015
(Rebalanced)
2015-2016
Percent
Change in
Rate
Less than
or equal to
Index
CERTIFICATION OF ESTIMATED ENDING FUND BALANCE
FROM 2015-2016 GENERAL FUND BUDGET
24 PS 6-688
(10/2010)
SCHOOL DISTRICT NAME
COUNTY NAME
AUN
North Penn SD
Montgomery
123465702
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
Fund Balance % Limit
(less than or equal to)
12.0%
Between $12,000,000 and $12,999,999
11.5%
Between $13,000,000 and $13,999,999
11.0%
Between $14,000,000 and $14,999,999
10.5%
Between $15,000,000 and $15,999,999
10.0%
Between $16,000,000 and $16,999,999
9.5%
Between $17,000,000 and $17,999,999
9.0%
Between $18,000,000 and $18,999,999
8.5%
Greater Than or Equal to $19,000,000
8.0%
Did you raise property taxes in SY 2015-2016 (compared to 2014-2015 )?
Yes
No
If yes, see information below, taken from the 2015-2016 General Fund Budget.
Total Budgeted Expenditures
$235,164,428.00
Ending Unassigned Fund Balance
$17,036,596.00
Ending Unassigned Fund Balance as a percentage
(%) of Total Budgeted Expenditures
The Estimated Ending Unassigned Fund Balance
is within the allowable limits.
7.3%
Yes
No
I hereby certify that the above information is accurate and complete.
SIGNATURE OF SUPERINTENDENT
DUE DATE: AUGUST 15, 2015
6/12/2015 7:45:37 AM
DATE
RETURN TO: PENNSYLVANIA DEPARTMENT OF EDUCATION
BUREAU OF BUDGET AND FISCAL MANAGEMENT
DIVISION OF SUBSIDY DATA AND ADMINISTRATION
333 MARKET STREET
HARRISBURG, PA 17126-0333
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:41 AM v2.1
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: BUDGET SUMMARY
Page F-1
ITEM
1000
2000
3000
4000
5000
AMOUNTS
Instruction
1100
Regular Programs - Elementary/Secondary
1200
Special Programs - Elementary/Secondary
1300
Vocational Education
1400
Other Instructional Programs - Elementary/Secondary
1500
Nonpublic School Programs
1600
Adult Education Programs
1700
Higher Education Programs
1800
Pre-Kindergarten
Total 1000 Instruction
Support Services
2100
Support Services - Pupil Personnel
2200
Support Services - Instructional Staff
2300
Support Services - Administration
2400
Support Services - Pupil Health
2500
Support Services - Business
2600
Operation & Maintenance of Plant Services
2700
Student Transportation Services
2800
Support Services - Central
2900
Other Support Services
Total 2000 Support Services
Operation of Non-instructional Services
3100
Food Services
3200
Student Activities
3300
Community Services
3400
Scholarships and Awards
Total 3000 Operation of Non-instructional Services
Facilities Acquisition, Construction and Improvement Services
4000
Facilities Acquisition, Construction and Improvement Services
Total 4000 Facilities Acquisition, Construction and Improvement
Total Estimated Expenditures
Other Expenditures and Financing Uses
5100
Debt Service
5200
Interfund Transfers - Out
5300
Transfers Involving Component Units
5500
Special and Extraordinary Items
5900
Budgetary Reserve
Total Other Financing Uses
Total Estimated Expenditures and Other Financing Uses
Appropriation of Prior Year Fund Balance
Total Appropriations
Ending Committed, Assigned and Unassigned Fund Balance
105,791,264
40,700,482
3,633,934
389,119
0
0
0
103,887
150,618,686
8,534,111
6,832,667
12,504,600
2,824,386
2,973,466
15,760,119
13,999,321
2,395,611
392,089
66,216,370
0
2,900,861
78,661
0
2,979,522
0
0
219,814,578
14,349,850
0
0
0
1,000,000
15,349,850
235,164,428
0
235,164,428
33,142,783
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:43 AM v2.1
Function-Object
1000
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-1
Description
Amounts
INSTRUCTION
1100 Regular Programs - Elementary/Secondary
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Regular Programs - Elementary/Secondary
1200
Special Programs - Elementary/Secondary
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Special Programs - Elementary/Secondary
1300
19,667,956
11,877,205
6,434,274
1,000
2,492,232
222,815
5,000
0
40,700,482
Vocational Education
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Vocational Education
1400
65,514,935
32,933,696
520,887
63,132
1,004,740
3,998,456
185,996
1,569,422
105,791,264
0
0
0
0
3,446,353
0
0
187,581
3,633,934
Other Instructional Programs - Elementary/Secondary
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Other Instructional Programs - Elementary/Secondary
70,000
24,119
290,000
0
5,000
0
0
0
389,119
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:43 AM v2.1
Function-Object
1500
Description
0
0
0
0
0
0
0
0
0
Higher Education Programs
500
Other Purchased Services
600
Supplies
Total Higher Education Programs
1800
0
0
0
0
0
0
0
0
0
Adult Education Programs
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Adult Education Programs
1700
Amounts
Nonpublic School Programs
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Nonpublic School Programs
1600
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-2
0
0
0
Pre-Kindergarten
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Pre-Kindergarten
Total Instruction
26,250
9,455
57,500
0
0
10,682
0
0
103,887
150,618,686
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:43 AM v2.1
Function-Object
2000
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-3
Description
Amounts
SUPPORT SERVICES
2100 Support Services - Pupil Personnel
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Support Services - Pupil Personnel
2200
Support Services - Instructional Staff
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Support Services - Instructional Staff
2300
3,657,489
1,942,663
513,942
46,365
17,616
358,192
293,750
2,650
6,832,667
Support Services - Administration
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Support Services - Administration
2400
5,635,248
2,833,257
6,250
0
500
58,736
0
120
8,534,111
7,224,288
3,669,069
974,502
2,900
488,997
116,864
380
27,600
12,504,600
Support Services - Pupil Health
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Support Services - Pupil Health
1,717,525
1,059,969
27,025
2,427
0
17,265
0
175
2,824,386
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:43 AM v2.1
Function-Object
2500
Description
6,700,991
4,183,550
138,206
3,124,770
556,812
857,180
198,610
0
15,760,119
Student Transportation Services
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Student Transportation Services
2800
1,318,990
808,751
194,400
400,600
24,325
171,400
5,000
50,000
2,973,466
Operation & Maintenance of Plant Services
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Operation & Maintenance of Plant Services
2700
Amounts
Support Services - Business
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Support Services - Business
2600
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-4
5,550,845
3,424,361
51,600
88,000
3,581,104
1,007,100
10,000
286,311
13,999,321
Support Services - Central
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Support Services - Central
1,405,544
780,464
182,103
12,000
0
500
0
15,000
2,395,611
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:43 AM v2.1
Function-Object
2900
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-5
Description
Amounts
Other Support Services
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Other Support Services
133,906
48,884
0
0
209,249
50
0
0
392,089
Total Support Services
3000
66,216,370
OPERATION OF NON-INSTRUCTIONAL SERVICES
3100 Food Services
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Food Services
3200
0
0
0
0
0
0
0
0
0
Student Activities
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Student Activities
1,703,086
602,915
210,800
47,975
62,075
150,772
30,638
92,600
2,900,861
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:43 AM v2.1
Function-Object
3300
Description
Amounts
Community Services
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Community Services
3400
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-6
1,755
561
67,000
0
300
9,045
0
0
78,661
Scholarships and Awards
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
Total Scholarships and Awards
0
0
0
0
0
0
0
0
0
Total Operation of Non-instructional Services
4000
100
Personnel Services-Salaries
200
Personnel Services-Employee Benefits
300
Purchased Professional & Technical Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
Total Facilities Acquisition, Construction and Improvement Services
5000
2,979,522
FACILITIES ACQUISITION, CONSTRUCTION AND IMPROVEMENT
4000 Facilities Acquisition, Construction and Improvement Services
0
0
0
0
0
0
0
0
OTHER EXPENDITURES AND FINANCING USES
5100 Debt Service
800
Other Objects
900
Other Uses of Funds
Total Debt Service
5200
3,869,850
10,480,000
14,349,850
Interfund Transfers - Out
900
Other Uses of Funds
Total Interfund Transfers - Out
0
0
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:43 AM v2.1
Function-Object
5300
Description
0
0
Special and Extraordinary Items
800
Other Objects
900
Other Uses of Funds
Total Special and Extraordinary Items
5900
Amounts
Transfers Involving Component Units
900
Other Uses of Funds
Total Transfers Involving Component Units
5500
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-7
0
0
0
Budgetary Reserve
800
Other Objects
Total Budgetary Reserve
Total Other Expenditures and Financing Uses
TOTAL EXPENDITURES
1,000,000
1,000,000
15,349,850
235,164,428
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:44 AM v2.1
SCHEDULE OF CASH AND INVESTMENTS (CAIN)
Page H-1
06/30/2015 Estimate
06/30/2016 Projection
CASH AND SHORT-TERM INVESTMENTS
General Fund
Special Revenue Fund
Athletic/School-Sponsored Extra Curricular Activities
Other Comptroller-Approved Special Revenue Fund
Capital Projects Fund
Capital Reserve Fund - §690
Capital Reserve Fund - §1431
Capital Projects Fund – Other
Debt Service Fund
Enterprise Fund (Food Service, Child Care)
Internal Service Fund
Fiduciary Trust Fund (Investment, Pension)
Agency Fund
60,000,000
57,500,000
0
0
0
0
3,500,000
0
0
0
1,000,000
3,000,000
0
350,000
1,000,000
0
0
0
1,000,000
3,000,000
0
350,000
Total Cash and Short-Term Investments
67,850,000
62,850,000
General Fund
Special Revenue Fund
Athletic/School-Sponsored Extra Curricular Activities
Other Comptroller-Approved Special Revenue Fund
Capital Projects Fund
Capital Reserve Fund - §690
Capital Reserve Fund - §1431
Capital Projects Fund – Other
Debt Service Fund
Enterprise Fund (Food Service, Child Care)
Internal Service Fund
Fiduciary Trust Fund (Investment, Pension)
Agency Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total Long-Term Investments
0
0
67,850,000
62,850,000
LONG-TERM INVESTMENTS
TOTAL CASH AND INVESTMENTS
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:46 AM v2.1
SCHEDULE OF INDEBTEDNESS (DEBT)
Page I-1
06/30/2015 Estimate
06/30/2016 Projection
LONG-TERM INDEBTEDNESS
Extended Term Financing Agreements Payable
Other Long-Term Liabilities
Bonds Payable
Lease-Purchase Obligations
Accumulated Compensated Absences
Authority Lease Obligations
0
0
120,090,537
815,000
3,800,000
0
0
0
105,572,978
1,850,000
3,800,000
0
TOTAL LONG-TERM INDEBTEDNESS
124,705,537
111,222,978
General Fund
Other Funds
6,200,000
890,000
6,200,000
800,000
TOTAL SHORT-TERM PAYABLES
7,090,000
7,000,000
131,795,537
118,222,978
SHORT-TERM PAYABLES
TOTAL INDEBTEDNESS
2015-2016 Final General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 6/12/2015 7:45:47 AM v2.1
Account
0830
Description
Estimated Ending Committed Fund Balance
Fund Balance Summary (FBS)
Page J-1
Amounts
13,406,187
Explanation: Future retirement rate increases
0840
Estimated Ending Assigned Fund Balance
2,700,000
Explanation: Future medical benefits
0850
Estimated Ending Unassigned Fund Balance
17,036,596
Explanation: This amount is below the 8% legal cap and is retained by the
district to have cash if needed for delays in state or local
funding. The unassigned fund balance also provides flexibility
in terms of tax increases.
Total Ending Fund Balance - Committed, Assigned, and
Unassigned
5900
Budgetary Reserve
33,142,783
1,000,000
Explanation: Prudent safeguard against unforseen expenses during the year.
Total Estimated Ending Committed, Assigned, and
Unassigned Fund Balance and Budgetary Reserve
Estimated Ending Nonspendable and Restricted Fund Balances Not
Scheduled for Liquidation
34,142,783
0