North Penn School District
GENERAL FUND REPORT
Financials-August 13
STATEMENT OF REVENUE AND EXPENDITURES
August 1, 2013 ‐ August 31, 2013
Beginning Balance, August 1, 2013
REVENUE
Current Real Estate
Interim Real Estate
Public Utility R.E. Tax
Payments in Lieu of Tax
Earned Income Tax
Real Estate Transfer Tax
Delinquent Real Estate Tax
Interest Earnings
Tuition from Patrons
Service Local Gov LEAS
Other Local Revenue
Basic Instructional Subsidy
Special Education Subsidy
Special Ed Aged Pupil
$ 96,891,019.75
$ 57,629.12
$ ‐
$ ‐
$ 779,994.16
$ 271,435.09
$ 304,757.27
$ 11,022.55
$ 17,911.98
$ ‐
$ 34,928.14
$ 1,143,251.00
$ ‐
$ ‐
Transportation Subsidy
Property Tax Reduction Alloc
PA Accountability Grant
State Social Security
Other State Revenue
Federal Revenue Sources
Other Financing Sources
$ 162,417.00
$ 2,240,803.00
$ 114,949.00
$ 332,479.05
$ (9,733.34)
$ 404,860.89
$ ‐
Revenue & Beginning Fund Balance
EXPENDITURES
Regular Instruction
Special Education
Vocational Education
Other Instructional Programs
$ 394,290.30
$ 432,977.80
$ ‐
$ 47,789.96
Nonpublic School Programs
Preschool Programs
Pupil Personnel Services
Instructional Support Services
Administrative Services
Pupil Health Services
Business Services
Operations, Maint, Grounds
Pupil Transportation
Other Support Services
Noninstructional Services
Capital Project
Other Finance
Fringe Benefits Suspense
$ ‐
$ 4,064.55
$ 180,722.34
$ 232,701.25
$ 685,081.18
$ 18,257.15
$ 213,084.37
$ 762,139.75
$ 330,892.00
$ 105,719.20
$ 57,523.51
$ 118,835.44
$ 4,084,983.03
$ 335,127.00
Ending Fund Balance, August 31, 2013
$ 44,658,385.62
ASSETS
Cash & Cash Equivalents
Investments
Payroll
Tax Escrow Account
Taxes Receivable
Interfund Receivable
State Subsidies Receivable
Federal Subsidies Receivable
Other Accounts Receivable
Blue Cross Deposit & SEPaST
Prescription Trust
Inventory
$ 102,757,724.66
$ 147,416,110.28
$ 144,439,286.98
$ 2,202,169.46
$ 25,661.95
$ ‐
$ 2,369,834.85
$ 301,136.14
$ 2,967,180.35
$ 771,029.41
$ 146,259.89
$ ‐
$ 203,452.88
Total Assets
$ 153,426,011.91
LIABILITIES
Judgements Payables
Accounts Payable
Prior Year Payables
Accrued Salaries, Benefits, Taxes
Deferred Revenues
$ 3,424,310.08
$ 426,520.38
$ 819,993.40
$ 6,880,913.74
$ 2,462,352.86
Less:Total Liabilities
$ 14,014,090.46
Fund Balance‐Inventory
Fund Balance‐Blue Cross
Fund Balance‐PSERS
Fund Balance‐Unrestricted
$ 158,105.56
$ 3,752,906.00
$ 10,518,255.40
$ 21,705,912.00
Equals: Fund Equity
$ 139,411,921.45
$ 8,004,188.83
$ 139,411,921.45
G:\Business Office\_DirBusiness\FinanceCommittee\2013-2014\GenFundFinRprts2013-14GenFundFinRprts2013-14
North Penn School District
TREASURER'S REPORT
GENERAL FUND REVENUE AND EXPENDITURES
August 31, 2013
2013-2014 Budget
August 31, 2013-YTD
% of Budget
24,427,674.00
36,135,179.70
67.6%
149,022,685.00
600,000.00
215,000.00
13,000,000.00
2,000,000.00
2,800,000.00
225,000.00
80,000.00
16,000.00
40,000.00
70,210.00
37,899,740.00
5,720,609.00
124,100.00
107,885,463.74
57,629.12
0.00
1,916,649.73
271,435.09
488,514.12
19,184.32
1,214.00
60.00
54,503.50
48,009.99
5,250,333.36
566,824.92
0.00
72.4%
9.6%
0.0%
14.7%
13.6%
17.4%
8.5%
1.5%
0.4%
136.3%
68.4%
13.9%
9.9%
0.0%
211,813,344.00
236,241,018.00
116,559,821.89
152,695,001.59
55.0%
64.6%
Description
Beginning Fund Balance
Real Estate Tax
Interim Real Estate Tax
Public Utility Reality Tax
Earned Income Tax
Real Estate Transfer Tax
Deliquent Taxes
Interest on Investments
Athletic Events
Rentals
Tuition
Other Local Revenue
7000 State Subsidies
8000 Federal Subsidies
9000 Other Financing Sources
TOTAL RECEIPTS
TOTAL FUNDS AVAILABLE
***EXPENDITURES***
INSTRUCTION
1100 Regular Program
1200 Special Ed Program
1300 Vocational‐Technical
1400 Other Instructional Prog.
1500 Nonpublic School Programs
1700 Dual Enrollment
1800 Pre School
2012-2013 Budget
August 31, 2012-YTD
28,647,950.00
31,666,845.49
144,805,430.00
600,000.00
200,000.00
13,104,708.00
1,950,000.00
2,300,000.00
300,000.00
87,000.00
12,000.00
40,000.00
86,210.00
34,677,163.00
6,054,420.00
625,000.00
119,720,024.06
45,209.86
0.00
1,891,292.00
236,830.21
204,841,931.00
233,489,881.00
128,240,432.45
159,907,277.94
87,648,684.00
32,524,598.00
3,713,487.00
1,301,299.00
10,933.00
0.00
2,028,101.37
826,460.25
855,732.50
45,766.59
8,433.55
0.00
450745.08
19,711.48
4,454.00
0.00
53,907.50
17,255.94
5,457,980.45
333,988.40
9,033.47
92,718,840.00
34,571,425.00
3,679,879.00
1,523,172.00
11,700.00
0.00
113,404.00
1,497,123.01
747,702.89
840,004.75
60,797.58
0.00
0.00
4,064.55
1.6%
2.2%
22.8%
4.0%
0.0%
0.0%
132,618,420.00
3,149,692.78
2.4%
Instruction Sub Total
125,199,001.00
3,764,494.26
SUPPORT SERVICES
2100 Pupil Personnel Services
2200 Instructional Support
2300 Administrative Services
2400 Pupil Health Services
2500 Business Services
2600 Operation & Maintence
2700 Pupil Transportation Svcs
2800 Data Processing Services
2900 Other Support Services
7,574,511.00
4,611,518.00
12,253,110.00
2,483,929.00
3,258,537.00
15,070,918.00
14,293,909.00
1,654,819.00
201,650.00
281,249.44
370,089.51
1,350,970.67
51,769.34
328,654.66
1,914,046.28
887,660.66
190,263.75
0.00
7,687,598.00
5,198,345.00
12,670,966.00
2,634,486.00
3,973,640.00
14,757,831.00
14,452,932.00
1,572,286.00
344,079.00
345,391.28
500,116.82
1,349,300.18
25,815.99
359,830.11
1,747,628.39
753,522.03
211,197.17
1.21
4.5%
9.6%
10.6%
1.0%
9.1%
11.8%
5.2%
13.4%
0.0%
63,292,163.00
5,292,803.18
8.4%
Support Services Sub Totals
61,402,901.00
5,374,704.31
2,342,098.00
63,971.00
167,300.00
61,318.97
151.60
0.00
2,573,369.00
61,470.57
15,962,669.00
0.00
0.00
2,500,000.00
4,131,603.43
0.00
393,273.00
0.00
2,438,022.00
59,539.00
0.00
70,630.92
0.00
118,835.44
NONISTRUCTIONAL SVCS
2.9% 3200 Student Activities
0.0% 3300 Community Services
0.0% 4600 Improvement Exist Building
2,497,561.00
189,466.36
7.6%
13,943,289.00
0.00
0.00
2,500,000.00
4,106,536.82
0.00
544,581.00
0.00
29.5%
0.0%
0.0%
0.0%
16,443,289.00
4,651,117.82
28.3%
Other Uses Sub‐Totals
18,462,669.00
4,524,876.43
214,851,433.00
13,283,080.14
6.2%
TOTAL EXPENDITURES
207,637,940.00
13,725,545.57
21,389,585.00
139,411,921.45
Current Ending Fund Balance
25,851,941.00
146,181,732.37
Noninstructional Svc Sub‐Totals
OTHER FINANCING USES
5100 Debt Service
5200 Fund Transfers
5800 Suspense Account
5900 Budgetary Reserve
G:\Business Office\_DirBusiness\FinanceCommittee\2013-2014\GenFundFinRprts2013-14
North Penn School District
TREASURER'S REPORT
GENERAL FUND REVENUE AND EXPENDITURES
% of Budget
110.5%
82.7%
7.5%
0.0%
14.4%
12.1%
19.6%
6.6%
0.0%
0.0%
134.8%
20.0%
15.7%
5.5%
1.4%
62.6%
68.5%
2.3%
2.5%
23.0%
3.5%
77.1%
0.0%
3.0%
3.7%
8.0%
11.0%
2.1%
10.1%
12.7%
6.2%
11.5%
0.0%
8.8%
2.6%
0.2%
0.0%
2.4%
25.9%
0.0%
0.0%
0.0%
24.5%
6.6%
G:\Business Office\_DirBusiness\FinanceCommittee\2013-2014\GenFundFinRprts2013-14