final general fund budget
TRANSCRIPT
LEA Name : Lebanon SD Class: 3 AUN Number : 113384603 County : Lebanon
FINAL GENERAL FUND BUDGET Fiscal Year 2017-2018
General Fund Budget Approval
Date of Adoption of the General Fund Budget:
President of the Board - Original Signature Required Date
Secretary of the Board - Original Signature Required Date
Chief School Administrator - Original Signature Required Date
Curtis 0 Richards (717)270-6712 Extn:
Contact Person Telephone Extension
Email Address
Printed 5/15/2017 11 :26:24 AM Page 1
-----
CERTIFICATION OF ESTIMATED ENDING FUND BALANCE
FROM 2017-2018 GENERAL FUND BUDGET 24 PS 6-688
(10/2010)
SCHOOL DISTRICT : COUNTY: AUN:
Lebanon SD Lebanon 113384603
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:
Fund Balance % LimitTotal Budgeted Expenditures (less than or equal to}
~ -·----------------- ... -·------T---- -----!Less Than or Equal to $11,999,999 12.0%
--·--------·· -~- ------- .... __ _I_ :Between $12,000,000 and $12,999,999
I
11.5%
Between $13,000,000 and $13,999,999 l 11.0% i___________ ----------------~-----·------- ---·-
Between $14,000,000 and $14,999,999 i 10.5% ·-------·- ___j_________ . -· . --. ---·-·--·----··---- -----------------·--·
Between $15,000,000 and $15,999,999 1 10.0% i ------ -~------------ ------------·-·-· ----·---- 9.5°/o -----!
'Between $16,000,000 and $16,999,999
Between $17,000,000 and $17,999,999 9.0%I ----------------------~---·-- ----.- .. -···- ··- ·-·- ·- ...
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 2017-2018 (compared to 2016-2017 )? i v IYes ~:
No
If yes, see information below, taken from the 2017-2018 General Fund Budget.
------------------------------------------·---------------·-----Total Budgeted Expenditures $82994290
I Ending Unassigned Fund Balance $2494561
Ending Unassigned Fund Balance as a percentage 3.0% : (%)of Total Budgeted Expenditures
I
_j--- --------- -------------~---- --------
The Estimated Ending Unassigned Fund Balance is within the allowable limits. Yes
liNo I IL_ _;
I hereby certify that the above Information is accurate and complete.
SIGNATURE OF SUPERINTENDENT DATE
DUE DATE: AUGUST 15, 2017
Printed 5/15/2017 11 :26:25 AM Page2
CERTIFICATION OF USE OF PDE-2028
FOR PUBLIC INSPECTION OF 2017-2018 PROPOSED BUDGET 24 PS 6-687(a)(1)
(03/2006)
School District Name : County: AUN Number:
Lebanon SO Lebanon 113384603
Section 687(a)(1) of the School Code requires the president of the board of school directors of each school district to certify to the Department of Education that the proposed budget was prepared , presented and will be made available for public inspection using the uniform form prepared and furnished by the Department of Education.
I hereby certify that the above information is accurate and complete.
SIGNATURE OF SCHOOL BOARD DATE PRESIDENT
DUE DATE: IMMEDIATELY FOLLOWING ADOPTION OF PROPOSED FINAL GENERAL FUND BUDGET
Printed 5/1512017 11:26:25 AM Page 3
2017-2018 Final General Fund Budget
LEA: 113384603 Lebanon SD
Printed 5/15/201711:26:26 AM
Yal Number Description
1010 Budget Approval Date is required before submission on Contact Screen and cannot be a future date.
8060 Ending Fund Balance Entry and Budgetary Reserve: If 5900 Budgetary Reserve is not equal to 0, a justification must be entered below.
8080 Ending Fund Balance Entry and Budgetary Reserve: If 0850 Estimated Ending Unassigned Fund Balance is not equal to 0, a justification must be entered below.
8150 Ending Fund Balance Entry and Budgetary Reserve: If 0830 Committed Fund Balance is not equal to 0, a justification must be entered below.
8160 Ending Fund Balance Entry and Budgetary Reserve: If 0840 Assigned Fund Balance is not equal to 0, a justification must be entered below.
Justification
Validations
Page- 1 of1
The District still has two buildings with operational systems beyond their expected useful lives. This budgetary reserve is available to address emergency replacement or repair of these systems.
Represents approximately 4% of the total expenditures budgeted to provide adequate cash flow and to meet shortfalls in state and federal estimated revenues.
School District will have 3 remaining equal payments of a 10-year obligation for the repayment of past years excess earned income tax revenue as agreed to in an Inter-municipal agreement.
School District assigned funding for long-term capital improvements focused on the Middle School.
Page4
2017-2018 Final General Fund Budget
LEA : 113384603 Lebanon SO
Printed 5/15/2017 11 :26:27 AM
Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year
0810 Nonspendable Fund Balance
0820 Restricted Fund Balance
0830 Committed Fund Balance
0840 Assigned Fund Balance
0850 Unassigned Fund Balance
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 Reven ue from State Sources
8000 Revenue from Federal Sources
9000 Other Financing Sources
Total Estimated Revenues And Other Financing Sources
Estimated Revenues and Other Financing Sources: Budget Summary
Page- 1 of 1
AMOUNTS
130,435
10,450,000
6,321,161
$16.901,596
20,748,784
45,679,849
4,256,448
$70,685,081
Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation S87,586,6U
Page 5
2017-2018 Final General Fund Budget Estimated Revenues and Other Financing Sources: Detail
LEA : 113384603 Lebanon SO
Printed 511512017 11 :26:28 AM Page- 1 of 2
REVENUE FROM LOCAL SOURCES
6111 Current Real Estate Taxes
6113 Public Utility Realty Taxes
6114 Payments in Lieu of Current Taxes- State I Local
6120 Current Per Capita Taxes, Section 679
6140 Current Act 511 Taxes - Flat Rate Assessments
6150 Current Act 511 Taxes- Proportional Assessments
6400 Delinquencies on Taxes Levied I Assessed by the LEA
6500 Earnings on Investments
6700 Revenues from LEA Activities
6800 Revenues from Intermediary Sources I Pass-Through Funds
6910 Rentals
6920 Contributions and Donations from Private Sources
6940 Tuition from Patrons
6960 Services Provided Other Local Governmental Units I LEAs
6990 Refunds and Other Miscellaneous Revenue
REVENUE FROM LOCAL SOURCES
REVENUE FROM STATE SOURCES
7110 Basic Education Funding
7160 Tuition for Orphans Subsidy
7240 Driver Education - Student
7250 Migratory Children
7271 Special Education funds for School-Aged Pupils
7311 Pupil Transportation Subsidy
7312 Nonpublic and Charter School Pupil Tran sportation Subsidy
7320 Rental and Sinking Fund Payments I Building Reimbursement Subsidy
7330 Health Services (Medical, Dental, Nurse, Act 25)
7340 State Property Tax Reduction Allocation
7505 Ready to Learn Block Grant
7810 State Share of Social Security and Medicare Taxes
7820 State Share of Retirement Contributions
REVENUE FROM STATE SOURCES
REVENUE FROM FEDERAL SOURCES
8514 NCLB, Title !-Improving the Academic Achievement of the Disadvanta~ed 8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals
15,141 ,265
20,380
93,895
22,500
91,500
1,942,160
869,500
99,000
34,400
1,949,41 1
40,000
6,000
70,700
280,523
87,550
$20,748,784
28,674,619
26,200
770
2 ,938
3 ,081 ,295
621,562
22,500
1,596,898
92,750
1,767,526
1,130,791
1,612,000
7,050,000
$45,679,849
2,759,423
283,606
Page 6
2017-2018 Fina l General Fund Budget
LEA : 113384603 Lebanon SO
Printed 5/15/2017 11 :26:28 AM
REVENUE FROM FEDERAL SOURCES
8516 NCLB, nue Ill - Language Instruction for Limited English Proficient and 177,416 lmmiQrant Students 8517 NCLB, Title IV - 21St Century Schools 25,000
8732 ARRA- Qualified School Construction Bonds (QSCB) 782,880
8810 School-Based Access Medicaid Reimbursement Program (S BAP) 173,123 Reimbursements (Access) 8820 Medical Assistance Reimbursement for Administrative Claiming 55,000 (Quarterly) Program
REVENUEFROMFEDERALSOURCES $4,256,448
TOTAL ESTIMATED REVENUES AND OTHER SOURCES 70,685,081
Estimated Revenue s and Other Financing Sources: Detail
Page- 2 of2
Page 7
--------------- ------------ -- -------
2017-2018 Final General Fund Budget
AUN: 113384603 LebanonSD
Printed 511512017 11 :26:29 AM
Act 11ndex (current):
Calculation Method:
3.9%
Rate
Approx. Tax Revenue from RE Taxes:
Amount of Tax Relief for Homestead Exclusions
Total Approx. Tax Revenue:
Approx. Tax Levy for Tax Rate Calculation:
$15,141,265
$1.767.962
$16,909,227
$18,048,892
Lebanon
2016-17 Data
a. Assessed Value $901,300,850
b. Real Estate Mills 20.0400
1. 2017-18 Data
c. 2015 STEB Market Value $733,602,720
d. Assessed Value $900,643,300
e. Assessed Value of New Constrl Renov $0 -------------~---------------
2016-17 Calculations
f. 2016-17 Tax Levy $18,062,069
(a* b)
2017-18 Calculations
g. Percent of Total Market Value 100.00000% II.
h. Rebalanced 2016-17 Tax Levy $18,062,069
(f Total* g)
i. Base Mills Subject to Index 20.0400
(hI a* 1000) if no reassessment
(hI (d-e)* 1000) if reassessment
Calculation of Tax Rates and Levies Generated
j. Weighted Avg. Collection Percentage 93.00000%
k. Tax Levy Needed $18,048,892
(Approx. Tax Levy* g)
I. 2017-18 Real Estate Tax Rate 20.0400
(kld*1000)Ill.
m. Tax Levy Generated by Mills $18,048,892
(111000 *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. Pet. Collection)
Real Estate Tax Rate (RETR) Report
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page- 1 of3
Total
$901,300,850
$733,602,720
$900,643,300
$0
$18,062,069
100.00000%
$18,062,069
93.00000%
$18,048,892
$18,048,892
$16,280,930
$15,141,265
- PageS
2017-2018 Final General Fund Budget
AUN: 113384603 Lebanon SO
Printed 5/15/2017 11 :26:29 AM
Act 11ndex (current): 3.9%
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:
Index Maximums
p. Maximum Mills Based On Index
(i • (1 + Index))
q. Mills In Excess of Index
(if (I > p), (I - p))
r. Maximum Tax levy Based On Index
IV. (p /1000 • d)
s. Millage Rate within Index?
(If I > p Then No)
t. Tax levy In Excess of Index
(if (m > r), (m - r))
u.Tax Revenue In Excess of Index
(t • Est. Pet. Collection)
Information Related to Property Tax Relief
Assessed Value Exclusion per Homestead v.
Number of Homestead/Farmstead Properties
Median Assessed Value of Homestead Properties
Real Estate Tax Rate (RETR) Report
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page- 2 of3
Rate
$15,141,265
$1.767.962
$16,909,227
$18,048,892
Lebanon Total
20.8215
0.0000
$18,752,7 44
Yes
$0
$0
$21,807
4051
$18,752,744
$0
$0
4051
$85,200
Page9
2017-2018 Final General Fund Budget Real Estate Tax Rate (RETR) Report
AUN: 113384603 Lebanon SD
Printed 5/15/2017 11:26:29 AM
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page- 3 of 3
Act 1 Index (current):
Calculation Method:
3.9%
Rate
Approx. Tax Revenue from RE Taxes:
Amount of Tax Relief for Homestead Exclusions
Total Approx. Tax Revenue:
Approx. Tax Levy for Tax Rate Calculation:
$15,141,265
$1,767.962
$16,909,227
$18,048,892
Lebanon Total
State Property Ta x Reduction Allocation used for: Homestead Exclusions $1 ,767,526 Lowering RE Tax Rate $0 $1 ,767,526
Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions $436 $436
Amount of Tax Relief from Statellocal Sources $1,767,962
Page 10
2017-2018 Final General Fund Budget
LEA : 113384603 Lebanon SO
Printed 5/15/2017 11:26:29 AM
Local Education Agency Tax Data
REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511)
Page- 1 of 1
6111 Current Real Estate Taxes
County Name Taxable Assessed Value Real Estate Mills Tax Lew Generated by Mills
Lebanon 900,643,300 20.0400 18,048,892
Amount of Ta x Relief for Homestead Exclusions
Tax Lew Minus Homestead Exclusions Percent Collected
93.00000%
Net Tax Bevenue Generated By Mills
Totals: 900,643,300 18,048,892 1,767,962 16,280,930 X 93.00000% 15,141,265
~ Estimated Bevenue
6120 Current Per Capita Taxes, Section 679 $5.00 22, 500
6140 Current Act 511 Taxes- Flat Rate Assessments ~ Md'l Bale (i[ ii!PPI ) Tax Leyy Estimated Bevenue
6141 Current Act 511 Per Capita Taxes $5.00 $0.00 22,500 22,500
6142 Current Act 511 Occupation Taxes- Flat Rate $5.00 $0.00 22,300 22,300
6143 Current Act 511 Local Services Taxes $5.00 $0.00 46,700 46,700
6144 Current Act 511 Trailer Taxes $0.00 $0.00 0 0
6145 Current Act 511 Business Privilege Taxes - Flat Rate $0.00 $0.00 0 0
6146 Current Act 511 Mechanical Device Taxes- Flat Rate $0.00 $0.00 0 0 6149 Current Act 511 Taxes , Other Flat Rate Assessments $0.00 $0.00 0 0
91,500 91,500
~ Md'l Bale (i[ iilPRI ) Tax Levv Estimated Bevenue
6151 Current Act 511 Earned Income Taxes 0 .500% 0 .000% 1,760,000 1,760,000
6152 Current Act 511 Occupation Taxes 0.000 0.000 0 0
6153 Current A ct 511 Real Estate Transfer Taxes 0.500% 0.000% 182,160 182,160
6154 Current Act 511 Amusement Taxes 0.000% 0.000% 0 0 6155 Current Act 511 Business Privilege Taxes 0.000 0.000 0 0 6156 Current Act 511 Mechanical Device Taxes- Percentage 0.000% 0.000% 0 0 6157 Current Act 511 Mercantile Taxes 0.000 0.000 0 0
6159 Current Act 511 Taxes, Other Proportional Assessments 0 0 0 0
Total Current Act 511 Taxes- Proportional Assessments 1,942,160 1,942,160
Total Act 511, Current Taxes :==::....=.
Act 511 Trax Limit -> 733,602,720 X 12
2,033,660
Market Value Mills
6150
Total Current Act 511 Taxes- Flat Rate Assessments
Page 11
2017-2018 Final General Fund Budget
LEA : 113384603 Lebanon SO
Printed 5/15/2017 11 :26:30 AM
Comparison of Tax Rate Changes to Index
Page- 1 of 1
Tax Functio
n Description
Tax Rate Charged in:
2016-17 2017-18 (Rebalanced)
Percent Change in
Rate
Less than or equal to
Index Index
Additional Tax Rate Charged in:
2017-182016-17
(Rebalanced)
Percent Change in
Rate
Less than or equal to
Index
6111 Curuml B!i!al Estate Taxes
Lebanon 20.0400 20.0400 0.00% Yes 3.9%
6120 Current Per Capita Taxes, Section 679
Curr~nl Ad 5ll Ta~e~ - Elal Bal~ &il2§ssm~Dl!i $5.00 $5.00 0.00% Yes 3.9%
6141 Current Act 511 Per Capita Taxes $5.00 $5.00 0.00% Yes 3.9%
6142 Current Act 511 Occupation Taxes- Flat Rate $5.00 $5.00 0.00% Yes 3.9%
6143 Current Act 511 Local Services Taxes $5.00 $5.00 0.00% Yes 3.9%
Curr!i!nt Act 511 Taxe§- Prgggrtional Assessm!i!Dl§
6151 Current Act 511 Earned Income Taxes 0.500% 0.500% 0.00% Yes 3.9%
6153 Current Act 511 Real Estate Transfer Taxes 0.500% 0.500% 0.00% Yes 3.9%
Page 12
Estimated Expenditures and Other Financing Uses: Budget Summary2017-2018 Final Genera l Fund Budget
LEA : 113384603 Leb anon SO
Printed 511512017 11:26:31 AM
Desc ription
1000 Instruction
1100 Regular Programs - Elementary I Secondary 1200 Specia l Programs- Elemen tary I Secondary 1300 Voca tiona l Education 1400 O ther Instructional Programs- Eleme ntary I Secondary 1500 Nonp ublic School Programs 1800 Pre-Ki ndergarten
Total Instruction
2000 Support Services
2 100 Support Services - Stu dents 2200 Support Services - Instructional Staff 2300 Support Services - Administration 2400 Support Services - Pupil Health 2500 Support Services- Business 2600 Operation and Maintenance of Plant Services 2700 Student Transportation Services 2800 Support Services - Central 2900 Other Support Services
Page - 1 o f 1
27,490,241
11,958,421 1,313,265
2 12,664 24,000
1,652,768
$42,651,359
2,576,161 3,610,932 4,413,147
595,413 10140,948 6 ,179,463 1,526,500
847,601 10,900
Total Support Services $20,901,065
3000 Operation of Non-Instructional Services
3200 Studen t Activ ities 1,328,426
Total Operation of Non-Instructional Services
4000 Facili ties Acquisition, Construction and Improvem ent Services
4000 Facilities Acquisition, Construction and Improvement Services
Total Facilities Acquisition, Construction and Improvement Services
5000 Other Expenditures and Financing Uses
5 100 Debt Service I Other Expe nditures and Fin ancing Uses 5200 lnterfund Transfers - Out 5900 Budgetary Reserve
$1,328,426
10,446,400
$10,446,400
5,662,040 5,000
2,000,000
Total other Expenditures and Financing Uses $7,667,040
Total Estimated Expenditures and other Financing Uses $82,994,290
Page 13
244.070
Estimate d Expenditures and Oth er Financing Uses: Detail 2017-2018 Final General Fund Budget
LEA: 113384603 Lebanon SO
Printed 511512017 11 :26:31 AM
Descript ion
1000 Instruction
1100 Regular Programs - Elementary I Secondary
100 Personnel Services- Salaries 200 Personnel Services- Employee Benefits 300 Purchased Professio nal and Technical Services 400 Purchased Prope rty Services 500 Other Purchased Services 600 S upplies 700 Property 800 O ther Objects
Total Regular Programs -Elementary I Secondary
1200 Special Programs - Elementary I Secondary
100 Personnel Services- Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professiona l and Technical Services 500 Other Purchased Services 600 Supplies 700 Property 800 O ther Objects
Pag e - 1 of 4
Amount
15,625,391 9,522,035
282,450
950,075 773,859
84,711 7,650
3,542,950 1,967,341 4,314,880 2 ,040,200
90,350 1,400 1,300
Total Special Programs - Elemen tary I Secondary
1300 Vocational Educat ion
400 Purchased Property Services 500 Other Purchased Services
$11,958,421
110 ,560 1,202,705
Total Vocational Education $1,313,265
1400 Other Instruct ional Programs - Elementary I Secondary
100 Person nel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Profess iona l and Technica l Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies
27,331 8,041
60,000 32,850 81 ,350
3,092
Total Other Instructional Programs - Elementary I Secondary $212,664
1500 Nonpybljc School Programs
300 Purchased Professiona l and Technical Services 24,000
Total Nonpublic School Programs $24,000
1800 Pre-Kindergarten
100 Personnel Services- Salaries 200 Personnel Services - Employee Benefits 400 Purchased Property Services 500 Other Purchased Services 600 Supplies
1,008,310 591 ,526
40,539 1,300
11 ,093
Total Pre-Kindergarten
Total Instruction
$1,652,768
Page 14
Estimated Expenditures and Other Financing Uses: Deta il2017-2018 Final General Fund Budget
LEA: 113384603 Lebanon SO
Printed 5/15/2 017 11 :26 :31 AM Page- 2 of4
Description
2000 Support Services
2100 Support Services -Students
100 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 800 Other Objects
Total Support Services -Students
2200 Support Services - Instructional Staff 100 Personnel Services- Salaries 1,449,320 200 Personnel Services - Employee Benefits 1,201,628 300 Purchased Professional and Technical Services 291 ,080 400 Purchased Property Services 36 ,542 500 Other Purchased Services 103,424 600 Supplies 302,408 700 Property 202,600 800 Other Objects 23,930
Total Support Services -Instructional Staff $3,610,932
2300 Support Services -Administration
100 Personnel Services - Salaries 2,463,793 200 Personnel Services - Employee Benefits 1,5 19,8 16 300 Purchased Professional and Technica l Services 247, 760 400 Purchase d Property Services 5,238 500 Other Purchased Services 69,8 50 600 Supplies 74,530 700 Property 6,500 800 Other Objects 25,660
Total Support Services -Administration
2400 Support Services - Pupil Health 100 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Services 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 700 Property
362,046 213,367
4 ,810 550
2 ,475 9,265 2 ,900
Total Support Services -Pupil Health
2500 Support Services - Business 1 00 Personnel Services - Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professional and Technical Service s 400 Purchased Property Services 500 Other Purchased Services
Page 15
510,288 317,510 27,000
119,800 77,100
----
2017-2018 Final General Fund Budget
LEA: 113384603 Lebanon SO
Printed 5/15/2017 11 :26:3 1 AM
Description
600 Supplies 700 Property 800 Other Objects
Estimated Expenditures and Other Fi nancing Uses: Detail
Page - 3 of 4
Amount
82,250 5,000 2,000
Total Support Services - Business
2600 Operation and Maintenance of Plant Services
100 Personnel Servi ces- Salaries 200 Personnel Services - Employee Benefits 300 Purchased Professio nal and Technical Services 400 Purchased Prope rty Services 500 Other Purchased Services 600 Supplies 700 Property 800 Other Objects
$1,140,948
2,363 ,036 1,427,327
32 ,000 1,575,600
205,450 440,700 129,000
6,350
Total Operation and Maintenance of Plant Services $6,179,463
2700 Student Transportation Services
300 Purchased Professional and Technica l Services 56,100 500 Othe r Purchased Services 1,470,400
----------------------------------------------~---------------------------------------------------------------------Total Student Transportation Servi ces $1,526,500
2800 Supoort Services - Central 1 00 Personnel Services - Sala ries 200 Personnel Services - Employee Benefits 300 Purchased Professiona l and Technical Services 500 Other Purchased Services 600 Suppli es 700 Property 800 Other Objects
514,779 293,322
25,1 00 10,000
1,400 1,000 2,000
Total Support Services - Central $847,601
2900 Other Support Services
500 Other Purcha sed Services 10,900
Total Other Support Services
Total Support Services
3000 Operation of Non-Instructional Services
3200 Student Activities
100 Personne l Services- Salaries 200 Personnel Services- Employee Benefits 300 Purchased Professiona l and Technical Services 400 Purcha sed Property Services 500 Other Purchased Services 600 Suppli es 700 Property 800 Other Objects
$10,900
$20,901 ,065
664 ,802 299 ,062 72,462 37,300
101 ,200 111 ,250 2 1,000 21,350
Total Student Activities
Total Operation of Non-Instructional Services
Page 16
Estimated Expenditures and Other Financing Uses: Detail
LEA: 113384603 Lebanon SO
Printed 5/15/2017 11 :26:31 AM Page- 4 of4
Description
4000 Facilities Acquisition, Construction and Improvement Services
4000 Facilities Acquisition. Construction and Improvement Services
300 Purchased Professional and Technical Services 400 Purchased Property Services
2017-2018 Final General Fund Budget
~~~ ~---------Total Facilities Acquisition, Construction and Improvement Services
Total Facilities Acquisition, Construction and Improvement Se-.,.i-.-.s ____~--~--~-~--------~----~---------~----rv ce.._ 5000 Other Expenditures and Financing Uses
5100 Debt Service I Other ExPenditures and Financing Uses
800 Olher Objects 900 Other Uses of Funds
2,477,040 3,185,000
Total Debt Service I Other Expenditures and Financing Uses $5,662,040
5200 lnterfund Transfers -Out
900 Other Uses of Funds 5,000
Totallnterfund Transfers -Out $5,000
5900 Budgetarv Reserve
800 Other Objects 2,000,000
Total Budgetary Reserve $2,000,000
Total Other Expenditures and Financing Uses $7,667,040
TOTAL EXPENDITURES $82,994,290
Page 17
2017-2018 Final General Fund Budget
LEA : 113384603 Lebanon SO
Printed 511512017 11:26:32 AM
Cash and Short-Term Investments
General Fund
Public Purpose (Expendable) Trust Fund
Other Comptroller-Approved Special Revenue Funds
Athletic I School-Sponsored Extra Curricular Activities Fund
Capital Reserve Fund-§ 690, §1850
Capital Reserve Fund-§ 1431
Other Capital Projects Fund
Debt Service Fund
Food Service I Cafeteria Operations Fund
Child Care Operations Fund
Other Enterprise Funds
Internal Service Fund
Private Purpose Trust Fund
Investment Trust Fund
Pension Trust Fund
Activity Fund
Other Agency Fund
Permanent Fund
Total.citillinci.stiort~Tenn.rnvestmenis
Long-Term Investments
General Fund
Public Purpose (Expendable) Trust Fund
Other Comptroller-Approved Special Revenue Funds
Athletic I School-Sponsored Extra Curricular Activities Fund
Capital Reserve Fund-§ 690, §1850
Capital Reserve Fund-§ 1431
Other Capital Projects Fund
Debt Service Fund
Food Service I Cafeteria Operations Fund
Child Care Operations Fund
Other Enterprise Funds
Internal Service Fund
Private Purpose Trust Fund
Investment Trust Fund
Pension Trust Fund
Activity Fund
Other Agency Fund
0613012017 Estimate
1,800,000
500,000
5,000,000
2,900,000
336,000
166,000
06/30/2017 Estjmate
15,000,000
30,000
Schedule Of Cash And Investments (CAIN)
Page- 1 of2
06130/2018 Projection
1,800,000
750,000
2,900,000
336,000
166,000
. :$5,952.000:
06130/2018 Projection
5,000,000
35,000
Page 18
2017-2018 Final General Fund Budget Schedule Of Cash And Investments (CAIN)
LEA : 113384603 Lebanon SO
Printed 5/15/2017 11:26:32 AM Page- 2 of2
Long-Term Investments 06/30/2017 Estimate 06/30/2018 Projection
Permanent Fund
Total Long-Tenn Investments $15,030,000 $5,035,000
TO"FAL CASH AND INVESTMENTS $25,732,000 $10,987,000
Page 19
2017-2018 Final General Fund Budget
LEA : 113384603 Leba non SO
Printed 511512017 11 :26 :32 AM
Long-Term Indebtedn ess
General Fund
0510 Bonds Payable
0520 Extended -Tenn Financing Agreements Payable
0530 Lease-Purcha se Ob ligations
0540 Accumulated Compensa ted Absences
0550 Authority Lease Obligations
0560 Other Post-E mployment Benefits (OPES)
0599 Other Long-Tenn Liabilities
06/30/2017 Estimate
47,420,000
296,488
1,398,862
782,211
9 1,1 17,951
Schedule Of Indebtedn ess (DEBT)
Page- 1 of6
06130/2018 Projection
44,235,000
145,812
1,398,862
782,211
91,117,951
Total General Fund $141,015,512 $137,679,836
Public Purpose (Expendable) Trust Fund
0510 Bond s Payable
0520 Extended -Tenn Financing Agreements Payable
0530 Lea se-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (O PES)
0599 Othe r Long-Te nn Liabilities
Total Public Purpose (Expendable) Trust Fund
Other Comptroller-Approved Special Revenue Funds
0510 Bonds Payable
0520 Extended-Tenn Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPES)
0599 Other Long-Tenn Liabilities
Total Other Comptroller-Approved Special Revenue Funds
Athletic I School-Sponsored Extra Curricular Activities Fund
0510 Bond s Payable
0520 Extended -Tenn Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPES)
0599 Other Long-Tenn Liabilities
Total Athletic I School-Sponsored Extra Curricula~ Activities Fund
Capital Reserve Fund-§ 690, §1850
0510 Bond s Payable
0520 Extended -Tenn Financing Agreements Payable Page 20
2017-2018 Final General Fund Budget Schedule Of Indebtedness (DEBT)
LEA: 113384603 Lebanon SD
Printed 5/15/2017 11 :26:32 AM Page- 2 of6
Long-Term Indebtedness 06/30/2017 Estimate 0613012018 Projection
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB)
0599 Other Long-Term Liabilities ------~------------------~--------------------------------------------------------------------------~Total Capital Reserve Fund - § 690, §1850
Capital Reserve Fund - § 1431
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB)
0599 Other Long-Term Liabilities
Total Capital Reserve Fund-§ 1431
Other Capital Projects Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB)
0599 Other Long -Term Liabilities
Total Other Capital Projects Fund
Debt Service Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable
0530 Lease-Purchase Obligations 15,000,000 15,000,000
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB)
0599 Other Long-Term Liabilities
Total Debt Service Fund $15,000,000 $15,000,000
Food Service I Cafeteria Operations Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 12,945 12,945
0550 Authority Lease Obligations Page 21
--------------------
2017-2018 Final General Fund Budget Schedule Of Indebtedness (DEBT)
LEA: 113384603 Lebanon SO
Printed 5/15/2017 11 :26:32 AM Page- 3 of6
Long-Term Indebtedness 06/30/2017 Estimate 06/30/2018 Projection
0560 Other Post-Employment Benefits (OPES)
0599 Other Long-Term Liabilities
Total Food Service I Cafeteria Operations Fund
Child Care Operations Fund
05 10 Bonds Payable
0520 Extended-Term Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obli gations
0560 Other Post-Employment Benefits (OPES)
0599 Other Long-Term Liabilities
1,144,049
$1,156,994
Total Child Care Operations Fund
Other Enterprise Fund s
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPES)
0599 Other Long -Term Liabilities
Total Other Enterprise Funds
Internal Service Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPES)
0599 Other Long-Term Liabilities
Total Internal Service Fund
Private Purpose Trust Fund
0510 Bond s Payable
0520 Extended-Term Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumula ted Compensated Absences
0550 Authori ty Lea se Ob ligati ons
0560 Other Post-Emp loyment Benefits (OPES)
0599 Other Long-Term Liabiliti es
Total Private Purpose Trust Fund Page 22
2017-2018 Final General Fund Budget Schedule Of Indebtedness (DEBT)
LEA: 113384603 Lebanon SO
Printed 5/15/2017 11:26:32 AM Page- 4 of6
Long-Term Indebtedness 06/30/2017 Estimate 06/30/2018 Projection
Investment Trust Fund
0510 Bond s Payable
0520 Extended-Term Fin ancing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Em ployment Benefits (OPEB)
0599 Other Long-Term Liabilities -------------------------------------------------------------------------------------------------------------------------,Total Investment Trust Fund
Pension Trust Fund
0510 Bond s Payable
0520 Extended -Term Financing Agreements Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPES)
0599 Other Long-Term Liabilities
Total Pens i on Trust Fund
Activity Fund
0510 Bonds Payable
0520 Exte nded-Term Fina ncing Agreements Payable
0530 Lease-P urchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPES)
0599 Other Long-Term Liabilities
Total Activity Fund
Other Agency Fund
0510 Bonds Payable
0520 Extended-Term Financing Ag reemen ts Payable
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Auth ority Lease Obligations
0560 Other Post-Employment Ben efits (OPES)
0599 Other Long-Term Liabilities
Total Othe~ Agency Fund
Permanent Fund
0510 Bond s Payable
0520 Extended-Term Financing Agreements Payable Page 23
Schedule Of Indebtedness (DEBT) 2017-2018 Final General Fund Budget
LEA : 113384603 Lebanon SO
Printed 5/15/2017 11 :26:32 AM Page- 5 of 6
Long-Term Indebtedness 06/30/2017 Estimate 06/3012018 Projection
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPES)
0599 Other Long-Term Liabilities
Total Permanent Fund
Total Long-Term Indebtedness $157,172,506 $153,836,830
Page 24
2017-2018 Final General Fund Budget Schedule Of Indebtedness (DEBT)
LEA: 113384603 Lebanon SO
Printed 511512017 11:26:32 AM Page- 6 of6
Short-Term Payables 0613012017 Estimate 06130/2018 Projection
General Fund
Public Purpose (Expendable) Trust Fund
Other Comptroller-Approved Special Revenue Funds
Athletic I School-Sponsored Extra Curricular Activities Fund
Capital Reserve Fund-§ 690, §1850
Capital Reserve Fund-§ 1431
Other Capital Projects Fund
Debt Service Fund
Food Service I Cafeteria Operations Fund
Child Care Operations Fund
Other Enterprise Funds
Internal Service Fund
Private Purpose Trust Fund
Investment Trust Fund
Pension Trust Fund
Activity Fund
Other Agency Fund
Permanent Fund
Total Short-Tenn Payables
TOTAL INDEBTEDNESS $157,172,506 $153,836,830
Page 25
2017 ·2018 Final General Fund Budget
LEA : 113384603 Lebanon SO
Printed 5/15/2017 11 :26:33 AM
Account Description
0810 Nonspendable Fund Balance
0820 Restricted Fund Balance
0830 Committed Fund Balance
0840 Assigned Fund Balance
0850 Unassigned Fund Balance
Total Ending Fund Balance· Committed, Assigned, and Unassigned
5900 Budgetary Reserve
Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve
Fund Balance Summary (FBS)
Page- 1 of1
Amounts
97,826
2,000,000
2,494,561
$4,592,387
2,000,000
$6,592,387
Page 26