2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:49:49 PM v1.0
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
20,755,760
0
0
0
Total Estimated Beginning Unreserved Fund Balance Available
for Appropriation and Reserves Scheduled For Liquidation
During The Fiscal Year
37,861,947
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
188,702,206
39,826,329
2,704,580
0
Total Estimated Revenues And Other Financing Sources
231,233,115
Total Estimated Fund Balance, Revenues, and Other Financing
Sources Available for Appropriation
269,095,062
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:49:50 PM v1.0
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
164,381,646
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
188,702,206
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:49:50 PM v1.0
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
8,949,801
350,000
0
0
0
0
0
0
6,316,946
0
0
0
0
3,000,000
649,993
270,000
0
0
0
0
450,129
0
0
0
0
4,529,085
15,310,375
0
39,826,329
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:49:50 PM v1.0
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
1,800,000
304,518
117,087
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
400,000
12,000
0
2,704,580
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:49:50 PM v1.0
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
231,233,115
Real Estate Tax Rate (RETR) Report for 2015-2016
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:49:52 PM v1.0
Act 1 Index (current): 1.9%
Calculation Method:
Number of Decimals For Tax Rate Calculation:
Revenue
4
$164,381,977
Approx. Tax Revenue from RE Taxes:
Amount of Tax Relief for Homestead Exclusions
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page C-1
+
$164,381,977
Approx. Tax Levy for Tax Rate Calculation:
$169,465,956
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)
$0
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
$2,252,500
$0
$10,286,733,997
$7,154,294,153
$0
$10,304,900,860
$7,156,546,653
$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%
$298,752
97.00000%
$169,167,204
132.6312
(k / d * 1000)
m. Tax Levy Generated by Mills
$298,752
(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%
$169,465,956
23.6455
$169,166,862
$169,465,614
$169,465,614
$164,381,646
Real Estate Tax Rate (RETR) Report for 2015-2016
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:49:52 PM v1.0
Act 1 Index (current): 1.9%
Calculation Method:
Number of Decimals For Tax Rate Calculation:
Revenue
4
$164,381,977
Approx. Tax Revenue from RE Taxes:
Amount of Tax Relief for Homestead Exclusions
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page C-2
+
$164,381,977
Approx. Tax Levy for Tax Rate Calculation:
$169,465,956
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)
$0
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
2.5841
0.0232
2.6073
$292,931
$169,000,883
$169,293,814
No
No
$5,821
$165,979
$171,800
$5,646
$161,000
$166,646
$0
0
$0
0
0
$0
Real Estate Tax Rate (RETR) Report for 2015-2016
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:49:53 PM v1.0
Act 1 Index (current): 1.9%
Calculation Method:
Number of Decimals For Tax Rate Calculation:
Revenue
4
$164,381,977
Approx. Tax Revenue from RE Taxes:
Amount of Tax Relief for Homestead Exclusions
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page C-3
+
Section 672.1 Method Choice:
(a)(1)
$0
Total Approx. Tax Revenue:
$164,381,977
Approx. Tax Levy for Tax Rate Calculation:
$169,465,956
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
$0
$0
Lowering RE Tax Rate
$0
$0
$0
$0
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:49:54 PM v1.0
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
2,252,500
Real Estate Mills
Amount of Tax Relief for
Homestead Exclusions
Tax Levy Generated by Mills
Tax Levy Minus Homestead
Exclusions
132.6312
298,752
97.00000%
23.6455
169,166,862
97.00000%
0
0
0.00000%
0
0
0.00000%
7,156,546,653
169,465,614
7,154,294,153
-
0
=
169,465,614
97.00000%
Rate
6120
Per Capita Taxes, Section 679
Net Tax Revenue
Generated By Mills
Percent Collected
=
164,381,646
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
15,000,000
0
2,200,000
0
0
0
0
0
17,200,000
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 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:49:58 PM v1.0
2014-2015 vs. 2015-2016
Page E-1
Tax Rate Charged in:
Tax
Function
6111
Description
Less than
or equal to
Index
Additional Tax Rate
Charged in:
2014-2015
(Rebalanced)
2015-2016
127.6223
132.6312
3.92%
No
1.9%
23.1819
23.6455
2.00%
No
1.9%
0.500%
0.500%
0.00%
Yes
1.9%
0.500%
0.500%
0.00%
Yes
1.9%
Index
Current Real Estate Taxes
Bucks County
Montgomery County
6120
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
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:50:01 PM v1.0
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
108,407,545
40,495,999
3,727,710
389,119
0
0
0
103,887
153,124,260
8,909,864
6,796,830
13,060,982
2,815,152
2,745,342
15,693,285
14,195,106
1,824,092
392,136
66,432,789
0
2,718,775
78,661
0
2,797,436
150,000
150,000
222,504,485
14,487,979
0
0
0
1,000,000
15,487,979
237,992,464
0
237,992,464
31,102,598
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:50:02 PM v1.0
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
19,430,125
11,757,231
6,491,931
1,000
2,549,232
261,480
5,000
0
40,495,999
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
64,931,216
32,750,667
604,622
63,132
2,858,740
4,932,596
842,769
1,423,803
108,407,545
0
0
0
0
3,410,000
0
0
317,710
3,727,710
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 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:50:02 PM v1.0
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
153,124,260
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:50:02 PM v1.0
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
3,570,029
1,867,797
629,687
46,365
29,160
358,392
293,750
1,650
6,796,830
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
5,864,859
2,975,399
6,250
0
500
62,736
0
120
8,909,864
7,473,388
3,847,306
1,085,502
2,900
502,142
119,264
2,880
27,600
13,060,982
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
1,716,416
1,051,844
27,025
2,427
0
17,265
0
175
2,815,152
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:50:02 PM v1.0
Function-Object
2500
Description
6,539,105
4,122,902
138,206
3,174,770
556,812
870,180
291,310
0
15,693,285
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
1,251,990
647,627
194,400
400,600
24,325
171,400
5,000
50,000
2,745,342
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
5,373,691
3,554,216
51,600
92,500
3,614,288
1,212,500
10,000
286,311
14,195,106
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
1,019,744
594,745
182,103
12,000
0
500
0
15,000
1,824,092
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:50:02 PM v1.0
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
48,931
0
0
209,249
50
0
0
392,136
Total Support Services
3000
66,432,789
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
1,593,500
555,461
210,800
47,975
62,075
133,726
30,638
84,600
2,718,775
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:50:02 PM v1.0
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
2,797,436
FACILITIES ACQUISITION, CONSTRUCTION AND IMPROVEMENT
4000 Facilities Acquisition, Construction and Improvement Services
0
0
0
150,000
0
0
0
150,000
OTHER EXPENDITURES AND FINANCING USES
5100 Debt Service
800
Other Objects
900
Other Uses of Funds
Total Debt Service
5200
4,007,979
10,480,000
14,487,979
Interfund Transfers - Out
900
Other Uses of Funds
Total Interfund Transfers - Out
0
0
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:50:03 PM v1.0
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
15,487,979
237,992,464
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:50:03 PM v1.0
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
55,000,000
0
0
0
0
3,500,000
0
0
0
1,100,000
1,200,000
0
350,000
1,000,000
0
0
0
1,100,000
1,200,000
0
350,000
Total Cash and Short-Term Investments
66,150,000
58,650,000
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
66,150,000
58,650,000
LONG-TERM INVESTMENTS
TOTAL CASH AND INVESTMENTS
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:50:04 PM v1.0
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
1,005,000
3,800,000
0
0
0
105,572,978
560,000
3,800,000
0
TOTAL LONG-TERM INDEBTEDNESS
124,895,537
109,932,978
General Fund
Other Funds
6,200,000
890,000
6,200,000
800,000
TOTAL SHORT-TERM PAYABLES
7,090,000
7,000,000
131,985,537
116,932,978
SHORT-TERM PAYABLES
TOTAL INDEBTEDNESS
2015-2016 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/29/2015 3:50:05 PM v1.0
Account
0830
Description
Estimated Ending Committed Fund Balance
Fund Balance Summary (FBS)
Page J-1
Amounts
14,406,187
Explanation: Future retirement rate increases
0840
Estimated Ending Assigned Fund Balance
2,700,000
Explanation: Future medical benefits
0850
Estimated Ending Unassigned Fund Balance
13,996,411
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
31,102,598
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
32,102,598
0