LEA Name:
North Penn SD
Class: 2
AUN Number: 123465702
County:
PDE-2028 - PRELIMINARY GENERAL FUND BUDGET
Fiscal Year 07/01/2014 - 06/30/2015
General Fund Budget Approval
Date of Adoption of the General Fund Budget:
1/27/2014
President of the Board - Original Signature Required
Date
Secretary of the Board - Original Signature Required
Date
Chief School Administrator - Original Signature Required
Date
Robert Salanik
(215) 368-0400
Contact Person
Telephone
salanir@npenn.org
E-mail Address
Return to:
1/28/2014 9:51:20 AM
Pennsylvania Department of Education
Bureau of Budget and Fiscal Management
Division of Subsidy Data and Administration
333 Market Street
Harrisburg, PA 17126-0333
1397
Extension
Montgomery
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:47:21 AM 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
13,406,000
2,700,000
17,650,000
0
0
0
33,756,000
Total Estimated Beginning Unreserved Fund Balance Available
for Appropriation and Reserves Scheduled For Liquidation
During The Fiscal Year
Estimated Revenues And Other Financing Sources
6000
7000
8000
9000
Revenue from Local Sources
Revenue from State Sources
Revenue from Federal Sources
Other Financing Sources
181,606,803
35,841,822
5,800,000
0
Total Estimated Revenues And Other Financing Sources
223,248,625
Total Estimated Fund Balance, Revenues, and Other Financing
Sources Available for Appropriation
257,004,625
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:48:37 AM 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
6500
6700
6800
6910
6920
6940
6960
6970
6980
6990
Delinquencies on Taxes Levied / Assessed by LEA
Earnings on Investments
Revenues from District Activities
Revenue from Intermediary Sources / Pass-Through Funds
Rentals
Contributions/Donations/Grants From Private Sources
Tuition from Patrons
Services Provided Other Local Governmental Units / LEAs
Services Provided Other Funds
Revenue From Community Service Activities
Refunds and Other Miscellaneous Revenue
REVENUE FROM LOCAL SOURCES
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL
Page B-1
Amounts
160,390,165
1,176,638
215,000
0
0
0
0
0
16,200,000
0
2,800,000
225,000
250,000
0
0
0
100,000
0
0
0
250,000
181,606,803
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:48:38 AM 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
7292
7299
7310
7320
7330
7340
7350
7360
7400
7501
Adult Literacy
Pre-K Counts
Other Program Subsidies Not Listed in 7200 Series
Transportation (Regular and Additional)
Rental and Sinking Fund Payments / Building Reimbursement Subsidy
Health Services (Medical, Dental, Nurse, Act 25)
State Property Tax Reduction Allocation
Sewage Treatment Operations / Environmental Subsidies
Safe Schools
Vocational Training of the Unemployed
PA Accountability Grants
7509
7598
7599
7810
7820
7900
Supplemental Equipment Grants
Revenue for the Support of Public Schools
Other State Revenue Not Listed in the 7500 Series
State Share of Social Security and Medicare Taxes
State Share of Retirement Contributions
Revenue for Technology
REVENUE FROM STATE SOURCES
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL
Page B-2
Amounts
8,919,594
0
0
0
0
0
0
0
6,250,000
0
0
0
0
3,000,000
350,000
0
0
0
0
0
229,898
0
0
650,000
4,343,364
12,098,966
0
35,841,822
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:48:38 AM 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
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL
Page B-3
Amounts
0
0
0
0
0
0
0
5,800,000
0
0
8515
8516
8517
8519
8521
8540
8560
8580
8610
8620
8640
NCLB, Title II - Prep., Train. & Recruit. High Qual. Teachers & Principals
NCLB, Title III - Language Instr. for LEP and Immgrant Students
NCLB, Title IV - 21st Century Schools
NCLB, Title VI - Flexibility and Accountability
Vocational Education - Operating Expenditures
Nutrition Education and Training
Federal Block Grants
Child Care and Development Block Grants
Homeless Assistance Act
Adult Basic Education
Headstart
0
0
0
0
0
0
0
0
0
0
0
8660
8690
8701
8702
8703
8704
8705
8706
8707
8708
Workforce Investment Act
Other Restricted Federal Grants-in-Aid Through the Commonwealth
ARRA - IDEA, Part B
ARRA - IDEA, Section 619
ARRA - Title I, Part A & D
ARRA - Title I, School Improvement
ARRA - Title II, Part D Education Technology
ARRA - McKinney-Vento Homeless
ARRA - National School Lunch Program Equipment
ARRA - State Fiscal Stabilization Fund
0
0
0
0
0
0
0
0
0
0
8709
8721
8731
8732
8733
8734
8799
8810
ARRA – Education Jobs Fund (EdJobs)
ARRA - Head Start
ARRA - Build America Bonds
ARRA-Qualified School Construction Bonds (QSCB)
ARRA-Qualified Zone Academy Bonds (QZAB)
ARRA - Race to the Top
ARRA - Miscellaneous Revenue
School-Based Access Medicaid Reimbursement Program (SBAP) (ACCESS)
0
0
0
0
0
0
0
0
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:48:38 AM v1.0
FUNCTION
DESCRIPTION
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-4
Amounts
0
0
5,800,000
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:48:38 AM 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
9500
9710
9720
9800
9900
Sale or Compensation for Loss of Fixed Assets
Capital Contributions
Transfers from Component Units
Transfers from Primary Governments
Intrafund Transfers In
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-5
Amounts
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
223,248,625
Real Estate Tax Rate (RETR) Report for 2014-2015
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:49:56 AM v1.0
Act 1 Index (current): 2.1%
Calculation Method:
Number of Decimals For Tax Rate Calculation:
Revenue
2
$160,446,085
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
Total Approx. Tax Revenue:
$160,446,085
Approx. Tax Levy for Tax Rate Calculation:
$165,408,335
Bucks
I.
2014-15 Data
c. 2012 STEB Market Value
d. Assessed Value
e. Assessed Value of New Constr/ Renov
2013-14 Calculations
f. 2013-14 Tax Levy
(a * b)
II.
2014-15 Calculations
g. Percent of Total Market Value
h. Rebalanced 2013-14 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. 2014-15 Real Estate Tax Rate
(a)(1)
$0
+
2013-14 Data
a. Assessed Value
b. Real Estate Mills
Section 672.1 Method Choice:
Montgomery
$2,267,310
$6,986,634,330
122.7997
22.7049
$17,767,108
$2,267,310
$0
$10,241,141,042
$7,081,262,700
$0
Total
$6,988,901,640
$10,258,908,150
$7,083,530,010
$0
$278,425
$158,630,834
$158,909,259
0.17319%
$275,215
99.82681%
$158,634,044
100.00000%
$158,909,259
122.7997
22.7053
97.00000%
$286,471
97.00000%
$165,121,864
126.3400
(k / d * 1000)
m. Tax Levy Generated by Mills
$286,452
(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%
$165,408,335
23.3100
$165,064,234
$165,350,686
$165,350,686
$160,390,165
Real Estate Tax Rate (RETR) Report for 2014-2015
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:49:57 AM v1.0
Act 1 Index (current): 2.1%
Calculation Method:
Number of Decimals For Tax Rate Calculation:
Revenue
2
$160,446,085
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
+
$160,446,085
Approx. Tax Levy for Tax Rate Calculation:
$165,408,335
Bucks
IV.
r. Maximum Tax Levy Based On Index
(p / 1000) * d)
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)
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)
Section 672.1 Method Choice:
Montgomery
Total
125.3784
23.1821
0.9616
0.1279
1.0895
$284,272
$164,158,540
$164,442,812
No
No
$2,180
$905,694
$907,874
$2,115
$878,523
$880,638
$0
0
$0
0
0
$0
Real Estate Tax Rate (RETR) Report for 2014-2015
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:49:57 AM v1.0
Act 1 Index (current): 2.1%
Calculation Method:
Number of Decimals For Tax Rate Calculation:
Revenue
2
$160,446,085
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:
$160,446,085
Approx. Tax Levy for Tax Rate Calculation:
$165,408,335
Bucks
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
Total
Montgomery
$0
$0
Lowering RE Tax Rate
$0
$0
$0
$0
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:49:13 AM 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:
6120
Taxable Assessed Value
2,267,310
7,081,262,700
Real Estate Mills
Amount of Tax Relief for
Homestead Exclusions
Tax Levy Generated by Mills
Tax Levy Minus Homestead
Exclusions
126.3400
286,452
97.00000%
23.3100
165,064,234
97.00000%
0
0
0.00000%
0
0
0.00000%
7,083,530,010
165,350,685
Per Capita Taxes, Section 679
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
-
0
=
165,350,686
97.00000%
=
160,390,165
Estimated Revenue
0
Rate
0.00
Rate
Add'l Rate (if appl.)
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Tax Levy
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Total Current Act 511 Taxes - Flat Rate Assessments
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
Net Tax Revenue
Generated By Mills
Percent Collected
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
0
0
0
0
0
0
0
0
0
Tax Levy
Total Current Act 511 Taxes - Proportional Assessments
Estimated Revenue
0
0
0
0
0
0
0
Estimated Revenue
280,000,000
0
4,400,000,000
0
0
0
0
0
14,000,000
0
2,200,000
0
0
0
0
0
4,680,000,000
16,200,000
Total Act 511, Current Taxes
16,200,000
Act 511 Tax Limit
--->
10,258,908,150
Market Value
X
12
Mills
123,106,898
(511 Limit)
Comparison of Tax Rate Changes to Index (CTRI)
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:50:37 AM v1.0
2013-2014 vs. 2014-2015
Page E-1
Tax Rate Charged in:
Tax
Function
6111
Description
Less than
or equal to
Index
Additional Tax Rate
Charged in:
2013-2014
(Rebalanced)
2014-2015
122.7997
126.3400
2.88%
No
2.1%
22.7053
23.3100
2.66%
No
2.1%
0.500%
0.500%
0.00%
Yes
2.1%
0.500%
0.500%
0.00%
Yes
2.1%
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
2013-2014
(Rebalanced)
2014-2015
Percent
Change in
Rate
Less than
or equal to
Index
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:51:48 AM v1.0
ITEM
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: BUDGET SUMMARY
Page F-1
AMOUNTS
Total Appropriations
Ending Committed, Assigned and Unassigned Fund Balance
227,482,515
29,522,110
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:52:27 AM 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
17,968,591
10,748,689
5,315,000
1,000
2,045,000
275,000
15,000
0
36,368,280
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
62,170,000
29,376,289
501,685
55,500
4,820,525
3,200,000
100,000
970,000
101,193,999
0
0
0
0
3,375,000
0
0
320,000
3,695,000
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
820,000
374,755
345,000
0
12,600
20,000
0
0
1,572,355
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:52:27 AM 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
10,000
1,700
0
0
0
0
0
0
11,700
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
40,700
11,605
59,000
0
0
19,500
0
0
130,805
142,972,139
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:52:27 AM 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
2,975,000
1,590,133
495,000
55,000
13,100
280,000
2,500
165,000
5,575,733
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
5,400,000
2,548,492
2,500
0
2,500
45,000
0
0
7,998,492
7,259,720
4,644,079
793,900
7,250
486,000
90,000
0
28,000
13,308,949
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
1,700,000
1,008,817
40,615
850
600
16,500
0
150
2,767,532
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:52:27 AM v1.0
Function-Object
2500
Description
6,512,096
3,976,530
143,900
2,982,900
425,000
1,190,434
15,000
35,000
15,280,860
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
1,246,224
1,194,217
165,400
355,000
27,500
165,000
5,000
120,000
3,278,341
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
5,526,386
3,955,500
321,500
57,500
3,567,669
1,280,000
132,500
180,000
15,021,055
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
898,475
509,181
96,500
115,000
6,800
4,500
0
15,000
1,645,456
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:52:27 AM 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
111,982
36,452
0
0
210,000
0
0
0
358,434
Total Support Services
3000
65,234,852
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
1,356,134
375,000
363,000
70,000
30,000
125,000
30,000
115,700
2,464,834
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:52:27 AM 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
1,700
465
57,000
0
375
0
0
0
59,540
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
FACILITIES ACQUISITION, CONSTRUCTION AND IMPROVEMENT
4000 Facilities Acquisition, Construction and Improvement 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
Total Facilities Acquisition, Construction and Improvement Services
5000
2,524,374
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
4,196,150
10,055,000
14,251,150
Interfund Transfers - Out
900
Other Uses of Funds
Total Interfund Transfers - Out
0
0
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:52:27 AM v1.0
Function-Object
5300
Description
Amounts
Transfers Involving Component Units
900
Other Uses of Funds
Total Transfers Involving Component Units
5900
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-7
0
0
Budgetary Reserve
800
Other Objects
Total Budgetary Reserve
Total Other Expenditures and Financing Uses
TOTAL EXPENDITURES
2,500,000
2,500,000
16,751,150
227,482,515
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:53:06 AM v1.0
SCHEDULE OF CASH AND INVESTMENTS (CAIN)
Page H-1
06/30/2014 Estimate
06/30/2015 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)
57,000,000
60,000,000
0
0
0
0
2,265,000
0
0
0
575,000
1,000,000
0
0
0
500,000
Internal Service Fund
Fiduciary Trust Fund (Investment, Pension)
Agency Fund
0
0
400,000
0
0
400,000
Total Cash and Short-Term Investments
60,240,000
61,900,000
LONG-TERM INVESTMENTS
General Fund
Special Revenue Fund
Athletic/School-Sponsored Extra Curricular Activities
Other Comptroller-Approved Special Revenue Fund
0
0
0
0
0
0
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
Total Long-Term Investments
0
0
60,240,000
61,900,000
TOTAL CASH AND INVESTMENTS
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:53:30 AM v1.0
SCHEDULE OF INDEBTEDNESS (DEBT)
Page I-1
06/30/2014 Estimate
06/30/2015 Projection
LONG-TERM INDEBTEDNESS
Extended Term Financing Agreements Payable
Other Long-Term Liabilities
Bonds Payable
Lease-Purchase Obligations
Accumulated Compensated Absences
Authority Lease Obligations
TOTAL LONG-TERM INDEBTEDNESS
0
0
98,190,000
1,350,000
3,850,000
0
0
0
99,000,000
375,000
4,000,000
0
103,390,000
103,375,000
3,000,000
3,000,000
250,000
275,000
3,250,000
3,275,000
106,640,000
106,650,000
SHORT-TERM PAYABLES
General Fund
Other Funds
TOTAL SHORT-TERM PAYABLES
TOTAL INDEBTEDNESS
2014-2015 Preliminary General Fund Budget (PDE-2028)
AUN:
123465702 North Penn SD
Printed 1/28/2014 9:53:55 AM v1.0
Account
0830
Description
Estimated Ending Committed Fund Balance
Fund Balance Summary (FBS)
Page J-1
Amounts
15,106,000
Explanation: included future retirement rate increases and self isured benefits
0840
Estimated Ending Assigned Fund Balance
0850
Estimated Ending Unassigned Fund Balance
0
14,416,110
Explanation: * % of budget
Total Ending Fund Balance - Committed, Assigned, and
Unassigned
5900
Budgetary Reserve
29,522,110
2,500,000
Explanation: budgetary reserve based on a $215,000,000 budget
Total Estimated Ending Committed, Assigned, and
Unassigned Fund Balance and Budgetary Reserve
Estimated Ending Nonspendable and Restricted Fund Balances Not
Scheduled for Liquidation
32,022,110
0