North Penn School District
GENERAL FUND REPORT
Financials September 13
STATEMENT OF REVENUE AND EXPENDITURES
September 1, 2013 ‐ September 30, 2013
Beginning Balance, September 1, 2013
$ 139,411,921.84
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
Athletic Events
Student Fees
Tuition from Patrons
Rentals
Service Local Gov LEAS
Other Local Revenue
Basic Instructional Subsidy
$ 30,779,819.41
$ ‐
$ ‐
$ 209.61
$ 1,600,733.77
$ 526,155.54
$ 371,646.80
$ 21,334.16
$ 21,880.00
$ 20,177.00
$ 2,225.00
$ 6,890.03
$ 2,813.60
$ 70,441.85
$ ‐
Special Education Subsidy
Special Ed Aged Pupil
Transportation Subsidy
Property Tax Reduction Alloc
PA Accountability Grant
State Social Security
Other State Revenue
Federal Revenue Sources
Other Financing Sources
$ ‐
$ 941,479.00
$ ‐
$ ‐
$ ‐
$ 666,092.00
$ 2,631,652.57
$ 94,245.63
$ ‐
Revenue & Beginning Fund Balance
$ 6,954,969.09
$ 2,612,008.71
Vocational Education
Other Instructional Programs
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
$ ‐
$ 23,680.50
$ ‐
$ 2,219.56
$ 648,078.24
$ 473,220.59
$ 900,128.94
$ 139,955.83
$ 251,745.53
$ 964,302.17
$ 360,757.00
$ 175,814.06
$ 269,997.03
$ 58,528.80
$ ‐
$ ‐
$ 162,091,258.89
$ 673,376.47
$ 25,661.95
$ 3,424,741.63
$ 2,369,834.85
$ 1,360,590.30
$ 2,967,180.35
$ 771,029.41
$ 88,585.05
Blue Cross Deposit & SEPaST $ ‐
Prescription Trust
$ ‐
Inventory
$ 213,025.24
$ 37,757,795.97
$ 177,169,717.81
EXPENDITURES
Regular Instruction
Special Education
Ending Fund Balance, September 30, 2013
ASSETS
Cash & Cash Equivalents
Investments
Payroll
Tax Escrow Account
Taxes Receivable
Interfund Receivable
State Subsidies Receivable
Federal Subsidies Receivable
Other Accounts Receivable
Total Assets
$ 173,985,284.14
LIABILITIES
Judgements Payables
Accounts Payable
Prior Year Payables
Accrued Salaries, Benefits, Ta
Deferred Revenues
$ 3,424,310.08
$ 977,039.80
$ ‐
$ 3,804,272.65
$ 2,445,349.85
Less:Total Liabilities
$ 10,650,972.38
Fund Balance‐Inventory
Fund Balance‐Blue Cross
Fund Balance ‐ Medical
Fund Balance‐PSERS
Fund Balance‐Unrestricted
$ 158,105.56
$ 3,752,906.00
$ 500,000.00
$ 10,206,187.00
$ 21,517,981.53
Equals: Fund Equity
$ 163,334,311.76
$ 13,835,406.05
$ 163,334,311.76
G:\Business Office\_DirBusiness\FinanceCommittee\2013-2014\GenFundFinRprts2013-14
North Penn School District
TREASURER'S REPORT
GENERAL FUND REVENUE AND EXPENDITURES
September 30, 2013
2013-2014 Budget
September 30, 2013-YTD
24,427,674.00
36,135,179.70
149,022,685.00
138,665,492.76
600,000.00
57,629.12
215,000.00
0.00
13,000,000.00
3,517,383.50
2,000,000.00
2,800,000.00
797,590.63
860,160.92
% of Budget
67.6%
Description
2012-2013 Budget
Beginning Fund Balance
93.0% Real Estate Tax
September 30, 2012-YTD
% of
Budget
23,483,279.00
34,458,674.70
146.7%
144,805,430.00
135,205,722.81
93.4%
9.6% Interim Real Estate Tax
600,000.00
45,209.86
7.5%
0.0% Public Utility Reality Tax
200,000.00
0.00
0.0%
13,104,708.00
2,599,325.61
19.8%
1,950,000.00
427,978.39
21.9%
27.1% Earned Income Tax
39.9% Real Estate Transfer Tax
30.7% Deliquent Taxes
225,000.00
40,518.48
18.0% Interest on Investments
80,000.00
23,094.00
28.9% Athletic Events
20,000.00
20,177.00
16,000.00
6,950.03
2,300,000.00
907,638.63
39.5%
300,000.00
41,002.29
13.7%
87,000.00
37,431.00
43.0%
0.00
14,311.00
0.0%
43.4% Rentals
12,000.00
1,415.00
11.8%
138.1%
100.9% Student Fees
40,000.00
57,317.50
143.3% Tuition
40,000.00
55,257.50
50,210.00
120,676.44
240.3% Other Local Revenue
86,210.00
18,353.98
21.3%
37,899,740.00
9,489,556.93
25.0% 7000 State Subsidies
34,677,163.00
9,245,113.24
26.7%
5,720,609.00
661,070.55
6,054,420.00
375,079.32
6.2%
124,100.00
0.00
625,000.00
1,113.47
0.2%
211,813,344.00
154,317,617.86
72.9%
TOTAL RECEIPTS
204,841,931.00
148,974,952.10
72.7%
236,241,018.00
190,452,797.56
80.6%
TOTAL FUNDS AVAILABLE
228,325,210.00
183,433,626.80
80.3%
10.1%
11.6% 8000 Federal Subsidies
0.0% 9000 Other Financing Sources
***EXPENDITURES***
INSTRUCTION
92,718,840.00
8,452,092.10
9.1% 1100 Regular Program
87,648,684.00
8,857,006.81
34,571,425.00
3,359,711.60
9.7% 1200 Special Ed Program
32,524,598.00
3,194,500.92
9.8%
3,679,879.00
840,004.75
22.8% 1300 Vocational‐Technical
3,713,487.00
855,732.50
23.0%
1,523,172.00
84,478.08
1,301,299.00
133,816.64
10.3%
11,700.00
0.00
0.0% 1500 Nonpublic School Programs
10,933.00
8,433.55
77.1%
0.00
0.00
0.0% 1700 Dual Enrollment
0.00
0.00
0.0%
113,404.00
6,284.11
5.5% 1800 Pre School
0.00
418.75
0.0%
132,618,420.00
12,742,570.64
125,199,001.00
13,049,909.17
10.4%
11.4%
5.5% 1400 Other Instructional Prog.
9.6%
Instruction Sub Total
SUPPORT SERVICES
7,687,598.00
993,469.52
12.9% 2100 Pupil Personnel Services
7,574,511.00
861,440.45
5,198,345.00
973,337.41
18.7% 2200 Instructional Support
4,611,518.00
763,042.10
16.5%
12,670,966.00
2,249,429.12
12,253,110.00
2,047,246.01
16.7%
2,634,486.00
165,771.82
3,973,640.00
611,575.64
14,757,831.00
2,711,930.56
14,452,932.00
1,114,279.03
7.7% 2700 Pupil Transportation Svcs
1,572,286.00
387,011.23
24.6% 2800 Data Processing Services
17.8% 2300 Administrative Services
6.3% 2400 Pupil Health Services
15.4% 2500 Business Services
18.4% 2600 Operation & Maintence
344,079.00
1.21
63,292,163.00
9,206,805.54
0.0% 2900 Other Support Services
2,438,022.00
340,627.95
59,539.00
0.00
0.00
177,364.24
0.0% 4600 Improvement Exist Building
2,497,561.00
517,992.19
20.7% Noninstructional Svc Sub‐Totals
14.5%
Support Services Sub Totals
2,483,929.00
319,663.02
12.9%
3,258,537.00
457,520.71
14.0%
15,070,918.00
3,035,828.81
20.1%
14,293,909.00
1,339,512.28
9.4%
1,654,819.00
361,833.93
21.9%
201,650.00
0.00
0.0%
61,402,901.00
9,186,087.31
15.0%
2,342,098.00
291,559.93
12.4%
63,971.00
151.60
0.2%
167,300.00
34,977.00
20.9%
2,573,369.00
326,688.53
12.7%
15,962,669.00
4,131,603.43
25.9%
0.00
0.00
0.0%
0.00
2,500,000.00
393,273.00
0.00
0.0%
0.0%
18,462,669.00
4,524,876.43
24.5%
NONISTRUCTIONAL SVCS
14.0% 3200 Student Activities
0.0% 3300 Community Services
OTHER FINANCING USES
13,943,289.00
4,106,536.82
0.00
0.00
0.00
2,500,000.00
544,581.00
0.00
16,443,289.00
4,651,117.82
29.5% 5100 Debt Service
0.0% 5200 Fund Transfers
0.0% 5800 Suspense Account
0.0% 5900 Budgetary Reserve
28.3%
Other Uses Sub‐Totals
G:\Business Office\_DirBusiness\FinanceCommittee\2013-2014\GenFundFinRprts2013-14
North Penn School District
TREASURER'S REPORT
GENERAL FUND REVENUE AND EXPENDITURES
214,851,433.00
27,118,486.19
21,389,585.00
163,334,311.37
12.6%
TOTAL EXPENDITURES
207,637,940.00
27,087,561.44
Current Ending Fund Balance
20,687,270.00
156,346,065.36
G:\Business Office\_DirBusiness\FinanceCommittee\2013-2014\GenFundFinRprts2013-14
13.0%