General Fund Budget Approval - Welcome to the … · General Fund Budget Approval ... JUAJE cJ.3 ;{.Olt{ I Date (717) 948-3300 1015 ... 7360 7400 7501 7509 7598 7599 7810 7820 7900

LEA Name: Middletown Area SO Class: 3 AUN Number: 115226003 County:

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PDE·2028 • FINAL GENERAL FUND BUDGET Fiscal Year 07/01/2014 • 06/30/2015

General Fund Budget Approval

Date of Adoption of the General Fund Budget: 612312014

Chief School Administrator - Original Signature Required

David A Franklin, CPA. PRSBA Contact Person

[email protected] E-mail Address

6/23/201412:58:44 PM

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

JtUli- A?t 1'-1-Date

23,20 f + Date

JUAJE cJ.3 ;{.Olt{ I

Date

(717) 948-3300 1015 Telephone Extension

Dauphin

2014-2015 Final General Fund Budget (PDE-2028) AUN: 115226003 Middletown Area SO Printed 6/23/201412:58 :50 PM v2.0

ITEM

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

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 Revenue from Local Sources 7000 Revenue from State Sources 8000 Revenue from Federal Sources 9000 Other Financing Sources

Total Estimated Revenues And Other Financing Sources

Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation

ESTIMATED REVENUES AND OTHER FINANCING SOURCES: BUDGET SUMMARY Page A-1

AMOUNTS

4,922,526 o

2,725,031 o o o

26,182,239 13,913,663

585,297 a

7,647,557

40,681,199

48,328,756

2014-2015 Final General Fund Budget (PDE-2028) AUN: 115226003 Middletown Area SD Printed 6/23/2014 12:59:03 PM v2.0

FUNCTION DESCRIPTION

REVENUE FROM LOCAL SOURCES 6111 Current Real Estate Taxes 6112 Interim Real Estate Taxes 6113 Public Utility Realty Tax 6114 6115 6120 6130 6140 6150 6160 6400 6500 6700 6800 6910 6920 6940 6960 6970 6980 6990

Payments in Lieu of Current Taxes - State 1 Local Reimbursement Payments in Lieu of Current Taxes - Federal Reimbursement Per Capita Taxes, Section 679 Taxpayer Relief Taxes - Proportional Assessments Current Act 511 Taxes - Flat Rate Assessments Current Act 511 Taxes - Proportional Assessments Non-Real Estate Taxes - First Class Districts Only Delinquencies on Taxes Levied 1 Assessed by LEA Earnings on Investments Revenues from District Activities Revenue from Intermediary Sources 1 Pass-Through Funds Rentals Contributions/Donations/Grants From Private Sources Tuition from Patrons Services Provided Other Local Governmental Units 1 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 8-1

Amounts

18,860,235 100,000 30,000

2,500 o o o

53,000 5,425,000

o 1,034,000

90,000 60,500

472,686 24,000

o 9,500

o o o

20,818

26,182,239



REVENUE FROM STATE SOURCES 7110 Basic Education Funding (Gross) 7160 7170 7180 7220 7240 7250 7260 7271 7272 7280 7292 7299 7310 7320 7330 7340 7350 7360 7400 7501 7509 7598 7599 7810 7820 7900

Tuition for Orphans and Children Placed in Private Homes School Improvement Grants Staff and Program Development Vocational Education Driver Education - Student Migratory Children Workforce Investment Act Special Education Funding for School Aged Pupils Early Intervention Adult Literacy Pre-K Counts Other Program Subsidies Not Listed in 7200 Series Transportation (Regular and Additional) Rental and Sinking Fund Payments 1 Building Reimbursement Subsidy Health Services (Medical, Dental, Nurse, Act 25) State Property Tax Reduction Allocation Sewage Treatment Operations 1 Environmental Subsidies Safe Schools Vocational Training of the Unemployed PA Accountability Grants 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

7,424,415 o o o o o o o

1,529,979 o o o o

586,118 553,580

47,500 923,981

o o o

163,913 o o

311 ,280 631 ,110

1,741 ,787 o

13,913,663

2014-2015 Final General Fund Budget (PDE-2028) ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL AUN: 115226003 Middletown Area SD Page B-3 Printed 6/23/201412:59:04 PM v2.0

FUNCTION DESCRIPTION Amounts

REVENUE FROM FEDERAL SOURCES 8110 Payments for Federally Impacted Areas - P.l. 81-874 0 8190 Other Unrestricted Grants-in-Aid Direct from Federal Government 0 8200 Unrestricted Grants-in-Aid from Federal Gov't Through Commonwealth 0 8310 Payments for Federally Impacted Areas - P.L. 81-815 0 8320 Energy Conservation Grants - TA and ECM 0 8390 Other Restricted Grants-in-Aid Directly from Federal Government 0 8511 Grants for IDEA and NClB Programs not Specified in 8510 series 0 8512 IDEA, Part B 0 8513 IDEA, Section 619 0 8514 NClB, Title I - Improving the Acad. Achvmnt. of the Disadvantaged 460,142 8515 NClB, Title II - Prep., Train. & Recruit. High Qual. Teachers & Principals 84,055 8516 NClB, Title III - language Instr. for lEP and Immgrant Students 0 8517 NClB, Title IV - 21st Century Schools 0 8519 NClB, Title VI- Flexibility and Accountability 0 8521 Vocational Education - Operating Expenditures 0 8540 Nutrition Education and Training 0 8560 Federal Block Grants 0 8580 Child Care and Development Block Grants 0 8610 Homeless Assistance Act 0 8620 Adult Basic Education 0 8640 Headstart 0 8660 Workforce Investment Act 0 8690 Other Restricted Federal Grants-in-Aid Through the Commonwealth 0 8701 ARRA - IDEA, Part B 0 8702 ARRA -IDEA, Section 619 0 8703 ARRA - Title I, Part A & D 0 8704 ARRA - Title I, School Improvement 0 8705 ARRA - Title II, Part D Education Technology 0 8706 ARRA - McKinney-Vento Homeless 0 8707 ARRA - National School lunch Program Equipment 0 8708 ARRA - State Fiscal Stabilization Fund 0 8709 ARRA - Education Jobs Fund (EdJobs) 0 8721 ARRA - Head Start 0 8731 ARRA - Build America Bonds 0 8732 ARRA-Qualified School Construction Bonds (QSCB) 0 8733 ARRA-Qualified Zone Academy Bonds (QZAB) 0 8734 ARRA - Race to the Top 0 8799 ARRA - Miscellaneous Revenue 0 8810 School-Based Access Medicaid Reimbursement Program (SBAP) (ACCESS) 0

2014-2015 Final General Fund Budget (PDE-2028) AUN: 115226003 Middletown Area SD Printed 6/23/201412:59:04 PM v2.0

FUNCTION 8820 8830

DESCRIPTION Medical Assistance Reimbursement For Administrative Claiming (Quarterly) Medical Assistance Reimbursements (ACCESS) - Early Intervention

REVENUE FROM FEDERAL SOURCES

ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL Page 8-4

Amounts 41 ,100

o 585,297

2014-2015 Final General Fund Budget (PDE-2028) AUN: 115226003 Middletown Area SO Printed 6/23/2014 12:59:04 PM v2.0


OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 9320 9330 9340 9350 9360 9370 9380 9390 9400 9500 9710 9720 9800 9900

Proceeds From Extended Term Financing Special Revenue Fund Transfers Capital Projects Fund Transfers Debt Service Fund Transfers Enterprise Fund Transfers Internal Service Fund Transfers Trust and Agency Fund Transfers Activity Fund Transfers Permanent Fund Transfers 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

o o o o o o o o o o o o o o o o

o

40,681,199


Act 1 Index (current): 2.7% Calculation Method:

Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions +

Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation:

2013-14 Data a. Assessed Value b. Real Estate Mills

I. 2014-15 Data

II.

III.

c. 2012 STEB Market Value d. Assessed Value e. Assessed Value of New Constrl Renov

2013-14 Calculations f. 2013-14 Tax Levy

(a' b)

2014-15 Calculations g. Percent of Total Market Value h. Rebalanced 2013-14 Tax Levy

(fTotal' g) i. Base Mills Subject to Index

(h 1 a ' 1000) if no reassessment (h 1 (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) 1.2014-15 Real Estate Tax Rate

(k 1 d ' 1000) m. Tax Levy Generated by Mills

(1/1000 ' d)

Rate

$18,860,235

$923,981

$19,784,216 $20,829,242

Dauphin

$938,856,600 21 .8100

$1 ,102,269,207 $940,372,100

$0

$20,476,462

100.00000% $20,476,462

21 .8100

94.75000% $20,829,242

22.1500

$20,829,242

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)

Real Estate Tax Rate (RETR) Report for 2014-2015

Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code Page C-1

Total

$938,856,600

$1 ,102,269,207 $940,372,100

$0

$20,476,462

100.00000% $20,476,462

94.75000% $20,829,242

$20,829,242

$19,905,261

$18,860,235




Amount of Tax Relief for Homestead Exclusions +

Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation:

IV.

V.

Index Maximums p. Maximum Mills Based On Index

(i • (1 + Index)) q. Mills In Excess of Index

if (I > pI , (I - p) r. Maximum Tax Levy Based On Index

(p /1000) · d) s. Millage Rate within Index?

(If I > P Then No) I. Tax Levy In Excess of Index

if (m > r) , (m - r) u. Tax Revenue In Excess of Index

(t • Est. Pel. Collection)

Information Related to Property Tax Relief Assessed Value Exclusion per Homestead Number of Homestead/Farmstead Properties

Median Assessed Value of Homestead Properties

Rate

$18,860,235

$923.981

$19,784,216 $20,829,242

Dauphin

22.3988

0.0000

$21,063,207

Yes

$0

$0

$9,469 4,511



Total

0.0000

$21 ,063,207

$0

$0

4,511

$87,400

2014-2015 Final General Fund Budget (PDE-2028) AUN: 115226003 Middletown Area SO Printed 6/23/201412:59:10 PM v2.0



Amount of Tax Relief for Homestead Exclusions + Total Approx. Tax Revenue: Approx. Tax Levy for Tax Rate Calculation:

Rate

$18,860,235 $923.981

$19,784,216 $20,829,242

Dauphin

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

$923,981 $0



Lowering RE Tax Rate $0

Total

$923,981 $0

$923,981


CODE 6111 Current Real Estate Taxes

County Name Dauphin

Taxable Assessed Value 940,372,100

Real Estate Mills Tax Lew Generated by Mills 22.1500 20,829,242

o o o o o o

Totals: 940,372,100 20,829,242

6120 Per Capita Taxes. Section 679

6140 Ac! 511 - Flat 6141 Per Capita Taxes, Act 511 6142 Occupation Taxes - Flat Rate 6143 Local Services 1 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

6150 Current Acl511 Taxes - Propo!lionSlI 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

Total Act 511, Current Taxes

LOCAL EDUCATION AGENCY TAX DATA (TAXD) REAL ESTATE, PER CAPITA (SEC. 679), EITIPIT (ACT 1), LOCAL ENABLING (ACT 511)

Page 0-1

Amount of Tax Relief for Homestead Exclusions

Tax Lew Minus Homestead Exclusions

Rate 0.00

Ra!e $0.00 $0.00

$10.00 $0.00 $0.00 $0.00 $0.00

Rale 1.25%

0 0.50% 0.00%

0 0.00%

0 10.00%

923,981 = 19,905,261

Add'i RSl!e (if appL) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Add'i (if SlPpl,) 0.00%

0 0.00% 0.00%

0 0.00%

0 0.00%

Net Tax Revenue Percent Collected Generated By Mills

94.75000%

0.00000%

0.00000%

0.00000%

94.75000% 18,860,235

Tax Lew 0 0

53,000 0 0 0 0

53000

Tax Lew 4,700,000

0 163,000

0 0 0 0

562,000 5425000

Estimated Revenue o

Es!ima!ed 0 0

53,000 0 0 0 0

53000

Es!imSl!ed 4,700,000

0 163,000

0 0 0 0

562,000 5425000

5,478,000 Act 511 Tax Limit -> 1,102,269,207 X 12 13,227,230

Market Value Mills (511 Limit)


Tax Rate Charged in: Tax

Function Description 2013-2014 2014-2015 (Rebalanced)

6111 Current Real Estate Taxes

Dauphin County 21.8100 22.1500

6120 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 1 Occupational Privilege Tax $10.00 $10.00

6144 Trailer Taxes

6145 Business Privilege Taxes - Flat Rate

6146 Mechanical Device Taxes - Flat Rate

6149 Other Flat Rate Assessments

Act 511 ProQortional Rate Taxes

6151 Earned Income Taxes, Act511 1.250% 1.250%

6152 Occupation Taxes - Proportional Rate

6153 Real Estate Transfer Taxes 0.500% 0.500%

6154 Amusement Taxes

6155 Business Privilege Taxes - Proportional Rate

6156 Mechanical Device Taxes - Percentage

6157 Mercantile Taxes

6159 Other Proportional Assessments 10.000% 10.000%

Percent Less than Change in or equal to

Rate Index Index

1.56% Yes 2.7%

0.00% Yes 2.7%

0.00% Yes 2.7%

0.00% Yes 2.7%

0.00% Yes 2.7%

Comparison of Tax Rate Changes to Index (CTRI) 2013-2014 VS. 2014-2015

Page E-1 Additional Tax Rate

Charged in: Percent Less than Change in or equal to 2013-2014 2014-2015 Rate Index

(Rebalanced)

I I

CERTIFICATION OF ESTIMATED ENDING FUND BALANCE FROM 2014·2015 GENERAL FUND BUDGET

24 PS 6-688 (10/2010)

SCHOOL DISTRICT NAME COUNTY NAME AUN

Middletown Area SD Dauphin 115226003

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 I

Fund Balance % Limit (less than or equal to)

Less Than or Equal to $11,999,999 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 I 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 2014-2015 (compared to 2013-2014 )? Yes

No 0

If yes, see information below, taken from the 2014-2015 General Fund Budget.

Total Budgeted Expenditures $40,681,199.00 Ending Unassigned Fund Balance $3,012,445.00 Ending Unassigned Fund Balance as a percentage 7.5% (%) of Total Budgeted Expenditures

The Estimated Ending Unassigned Fund Balance is within the allowable limits.

Yes

No

I hereby certify that the above information is accurate and complete.

SIGNATURE OF SUPERINTENDENT

b{ni DUE DATE: AUGUST 15, 2014

6/23/201412:59:25 PM

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


ITEM 1000 Instruction

1100 Regular Programs - ElementarylSecondary 1200 Special Programs - ElementarylSecondary 1300 Vocational Education 1400 Other Instructional Programs - ElementarylSecondary 1500 Nonpublic School Programs 1600 Adult Education Programs 1700 Higher Education Programs 1800 Pre-Kindergarten Total 1000 Instruction

2000 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

3000 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

4000 Facilities Acquisition, Construction and Improvement Services 4000 Facilities Acquisition, Construction and Improvement Services Total 4000 Facilities Acquisition, Construction and Improvement Total Estimated Expenditures

5000 Other Expenditures and Financing Uses 5100 Debt Service 5200 Interfund Transfers - Out 5300 Transfers Involving Component Units 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

14,982,286 5,000,532 1,241,144

141 ,231 15,000

222,468 0 0

21,602,661

1,765,496 1,004,577 2,327,567

457,915 531,462

3,369,365 1,415,571 1,015,523

23,575 11,911,051

0 934,405

61 ,713 0

996,118

0 0

0 5,751,369

0 420,000

ESTIMATED EXPENDITURES AND OTHER FINANCING USES: BUDGET SUMMARY Page F-1

AMOUNTS

34,509,830

6,171,369 40,681,199

0 40,681,199

7,647,557


Fynction-Oblect Description

1000 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 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 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

ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL Page G-1

8,215,120 4,489,696

694,548 436,699 523,537 404,368 191,702 26,616

14,982,286

2,676,880 1,229,709

692,696 11 ,681

296,479 24,546 67,971

570 5,000,532

o o o o

1,241 ,144 o o o

1,241,144

11 ,993 3,538 7,700

o 118,000

o o o

141 ,231

Amounts

2014-2015 Final General Fund Budget (PDE-2028) ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL AUN: 115226003 Middletown Area SD Page G-2 Printed 6/23/2014 12:59:37 PM v2.0

Fynctjon-Object Descrjptjon Amounts

1500 Nonpublic School Programs 100 Personnel Services-Salaries 0 200 Personnel Services-Employee Benefits 0 300 Purchased Professional & Technical Services 15,000 400 Purchased Property Services 0 500 Other Purchased Services 0 600 Supplies 0 700 Property 0 800 Other Objects 0 Total Nonpublic School Programs 15,000

1600 Adult Education Programs 100 Personnel Services-Salaries 0 200 Personnel Services-Employee Benefits 0 300 Purchased Professional & Technical Services 0 400 Purchased Property Services 0 500 Other Purchased Services 222,468 600 Supplies 0 700 Property 0 800 Other Objects 0 Total Adult Education Programs 222,468

1700 Higher Education Programs 500 Other Purchased Services 0 600 Supplies 0 -Total Higher Education Programs 0

1800 Pre-Kindergarten 100 Personnel Services-Salaries 0 200 Personnel Services-Employee Benefits 0 300 Purchased Professional & Technical Services 0 400 Purchased Property Services 0 500 Other Purchased Services 0 600 Supplies 0 700 Property 0 800 Other Objects 0 Total Pre-Kindergarten 0

Total Instruction 21,602,661

2014-2015 Final General Fund Budget (PDE-2028) AUN : 115226003 Middletown Area SD Printed 6/23/2014 12:59:37 PM v2.0

Fynctjon-Object Descrjptjon

2000 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 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 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


1,123,261 541 ,006 47,787

o 9,596

39,586 500

3,760 1,765,496

522,746 252,347 154,563

7,700 9,161

47,012 5,020 6,028

1,004,577

1,247,767 594,714 277,332

37,994 103,027 41,943

o 24,790

2,327,567

278,822 118,115 49,500

599 2,244 7,300 1,335

o 457,915

Amounts



2500 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 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 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 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


Amounts

330,117 158,711

3,300 2,960

492 31,400

0 4,482

531,462

1,200,344 729,316 112,341 712,924 119,140 457,493

32,425 5,382

3,369,365

75,093 49,256

0 6,360

1,271 ,852 12,450

0 560

1,415,571

365,207 208,268 72,032 92,702

125,062 46,747 93,420 12,085

1,015,523

2014-2015 Final General Fund Budget (PDE-2028) AUN: 115226003 Middletown Area SD Printed 6/23/201412:59:37 PM v2.0


2900 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

Total Support Services

3000 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 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


Amounts

0 0 0 0

23,575 0 0 0

23,575 11,911,051

0 0 0 0 0 0 0 0 -0

429,695 150,198 77,210 50,206 93,638 46,406 67,399 19,653

934,405


Fynctjon-Object oescrjptjon

3300 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 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

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 OTHER EXPENDITURES AND FINANCING USES

5100 Debt Service 800 Other Objects 900 Other Uses of Funds Total Debt Service

5200 Interfund Transfers - Out 900 Other Uses of Funds Total Interfund Transfers - Out

ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL

5,891 1,739

675 0

300 6,300

0 46,808 61,713

0 0 0 0 0 0 0 0 -0

0 0 0 0 0 0 0

a a a

5,751,369 5,751,369

Page G-6

Amounts

996,118

0


Fynction-Object Description

5300 Transfers Involving Component Units 900 Other Uses of Funds Total Transfers Involving Component Units

5900 Budgetary Reserve 800 Other Objects Total Budgetary Reserve

Total Other Expenditures and Financing Uses

TOTAL EXPENDITURES


Amounts

o o

420,000 420,000

6,171,369

40,681,199


CASH ANP 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

Total Cash and Short-Term Investments

LONG-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

Total Long-Term Investments

TOTAL CASH AND INVESTMENTS

06/30/2014 Estimate

10,887,003

0 0

0 6,814,307

38,123,583 0

274 ,507 0

421 ,784 156,217

56,677,401

0

0 0

0 0 0 0 0 0 0 0

0

56,677,401

06/30/2015 Projection

10,887 ,003

0 0

0 5,856 ,309

22,756,272 0

274 ,507 0

421 ,784 156,217

40,352,092

0

0 0

0 0 0 0 0 0 0 0

0

40,352,092

SCHEDULE OF CASH AND INVESTMENTS (CAIN) Page H-1


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

SHORT-TERM PAYABLES

General Fund Other Funds

TOTAL SHORT-TERM PAYABLES

TOTAL INDEBTEDNESS

06/30/2014 Estimate

26,240,000 1,930,810

41 ,852,476 0

976,944 0

71,000,230

0 0

0

71,000,230

06/30/2015 Projection

23,330,000 1,930,810

41,087,476 0

976,944 0

67,325,230

0 0

0

67,325,230

SCHEDULE OF INDEBTEDNESS (DEBT) Page 1-1


Account Description

0830 Estimated Ending Committed Fund Balance

0840

0850

5900

Explanation: Committed for retirement rate stabilization, health insurance stabilization and health insurance terminal liability.

Estimated Ending Assigned Fund Balance

Estimated Ending Unassigned Fund Balance

Explanation: Surplus from prior year operations. District policy indicates that unassigned fund balance should only be used for nonrecurring purposes.

Total Ending Fund Balance - Committed, Assigned, and Unassigned

Budgetary Reserve Explanation: Allows for fluctuation of costs between the time of budget

development and actual costs during the year. Most often needed for special education.

Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve

Estimated Ending Nonspendable and Restricted Fund Balances Not Scheduled for Liquidation Explanation: Prepaids, restriction for debt service - proceeds from sale of property, and

restriction for letter of credit agreements.

Amounts

4,635,112

o

3,012,445

7,647,557

420,000

8,067,557

2,148,295

Fund Balance Summary (FBS) Page J-1

Documents

General Fund Budget Approval - Welcome to the … · General Fund Budget Approval ... JUAJE cJ.3 ;{.Olt{ I Date (717) 948-3300 1015 ... 7360 7400 7501 7509 7598 7599 7810 7820 7900