final general fund budget - council rock school [email protected] email address...

LEA Name : Council Rock SD Class : 2 AUN Number : 122092353

FINAL GENERAL FUND BUDGET

Fiscal Year 2017-2018

County : Bucks

Printed 6/9/2017 1:35:58 PM

General Fund Budget Approval

Date of Adoption of the General Fund Budget:

Date

Required Date

Date ba

Robert W Reinhart

Contact Person

(215)944-1040

Telephone

Extn :

Extension

[email protected]

Email Address

mailto:[email protected]

(10/2010)

CERTIFICATION OF ESTIMATED ENDING FUND BALANCE

FROM 2017-2018 GENERAL FUND BUDGET 24 PS 6-688

SCHOOL DISTRICT ;

COUNTY : AUN :

Council Rock SD Bucks 122092353

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 Fund Balance % Limit

(less than or equal to)

Less Than or Equal to $11,999,999

Between $12,000,000 and $12,999,999

Between $13,000,000 and $13,999,999

Between $14,000,000 and $14,999,999

Between $15,000,000 and $15 ,999,999

Between $16,000,000 and $16,999,999

Between $17,000,000 and $17,999,999

Between $18,000,000 and $18,999,999

Greater Than or Equal to $19,000,000

12.0%

11.5%

11.0%

10.5%

10.0%

9.5%

9.0%

8.5%

8.0%

Did you raise property taxes in SY 2017-2018 (compared to 2016-2017 )? Yes

No

If yes, see information below, taken from the 2017-2018 General Fund Budget.

Total Budgeted Expenditures

Ending Unassigned Fund Balance

$233333635

$13910281

Ending Unassigned Fund Balance as a percentage

(%) of Total Budgeted Expenditures 6 .0%

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

No

Ihereby certify that the above Information Is accurate and complete.

DATE

c/j5ho17 '-- '--..¥-,,..._-- -'- --'-

DUE DATE: AU

Printed 6/9/2017 1:35:58 PM

CERTIFICATtON OF use OF PDE-2028

FOR PUBLIC INSPECTION OF 2017-2018 PROPOSED BUDGET .4 PS 8-48'1(0)(1)

behooJ OC.Mc:I }bm• :

C..undl Rock so

AUN ....mbor'

!ZlCIH.3

Seelion 687(a)( I} or the School Codo rnqufras the p<esident o:ll the board o( achool dlmctorn of each 11chooldlsltiot to cMlfy to tno Doper1rneol or Educalloo lhet tho proposed buclgotwas praparod. pres.anted ul\ll will bo made evnllablo for p.bllc lnsp001itln using tho unllorm fono propared nndlumlshed by the Oepaltment or Edue::atlon.

I h•rllby certify th•t the above lnfonnatlon la •.:curate •nd c:omplete.

DUE DATI!: llllMEDl4Ta.'I FOLLOWINO ADOl"TION Of' PROPOSED FIMAL Ol!>l!Ml. FUND l!IUDGl!T

Pflnd 41121201111'.44:11 AM

allltlATURE Of. HBOARD

PRl!llOEM!'

2017-2018 Final General Fund Budget Validations

LEA : 122092353 Council Rock SD

Printed 6/9/2017 1:35:59 PM Page - 1 of 1

Val Number Description

1010 Budget Approval Date is required before submission on Contact Screen and

cannot be a future date.

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.

Justification

The District maintains this fund balance to react to any uncertainties and provide for operating contingencies

The District is involve in self funding of risks in healthcare and workmen's compensation and need to maintain this committed fund balance to finance the associated risks.

2017-2018 Final General Fund Budget Estimated Revenues and Other Financing Sources: Budget Summary

LEA :122092353 Council Rock SD

Printed 6/9/2017 1:36:00 PM Page - 1of 1

AMOUNTS

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

10,000,000

12,000,000

$22,000,000

Estimated Revenues And Other Financing Sources

6000 Revenue from Local Sources

176,308,856

7000 Revenue from State Sources 51,371,060 8000 Revenue from Federal Sources

9000 Other Financing Sources 1,453,000

Total Estimated Revenues And Other Financing Sources $229.132.916

Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Approp_rlation $251,1 32. 916

2017-2018 Final General Fund Budget Estimated Revenues and Other Financing Sources: Detail



REVENUE FROM LOCAL SOURCES

6111 Current Real Estate Taxes 144,455,287 6112 Interim Real Estate Taxes 1,200,000

6113 Public Utility Realty Taxes 189,000 6114 Payments in Lieu of Current Taxes - State I Local 1,960 6140 Current Act 511 Taxes - Flat Rate Assessments 140,000 6150 Current Act 511 Taxes - Proportional Assessments 24,000,000 6400 Delinquencies on Taxes Levied I Assessed by the LEA 2,550,000 6500 Earnings on Investments 1,000,000 6700 Revenues from LEA Activities 80,000 6800 Revenues from Intermediary Sources I Pass-Through Funds 1,750,000 6910 Rentals 450,000

6940 Tuition from Patrons 127,800 6980 Revenue from Community Services Activities 160,000 6990 Refunds and Other Miscellaneous Revenue 204,809

REVENUE FROM LOCAL SOURCES

REVENUE FROM STATE SOURCES

$176,308,856

7110 Basic Education Funding 14,300,000 7160 Tuition for Orphans Subsidy 30,000 7271 Special Education funds for School-Aged Pupils 6,475,000 7311 Pupil Transportation Subsidy 1,500,000 7312 Nonpublic and Charter School Pupil Transportation Subsidy 300,000 7320 Rental and Sinking Fund Payments I Building Reimbursement Subsidy 900,000 7330 Health Services (Medical, Dental, Nurse, Act 25) 230,000 7340 State Property Tax Reduction Allocation 5,584,993 7501 PA Accountability Grants 416,762

7810 State Share of Social Security and Medicare Taxes 3,974,644

7820 State Share of Retirement Contributions 17,659,661

REVENUE FROM STATE SOURCES $51,371,060

REVENUE FROM FEDERAL SOURCES 8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged 8515 NCLB, Title II - Preparing, Training and Recruiting High Quality

280,000

216,000 Teachers and Principals 8516 NCLB, Title Ill - Language Instruction for Limited English Proficient and

57,000 Immigrant Students

Estimated Revenues and Other Financing Sources: Detail 2017-2018 Final General Fund Budget


Page - 2 of 2 Printed 6/9/2017 1:36:00 PM

REVENUE FROM FEDERAL SOURCES

8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access)

REVENUE FROM FEDERAL SOURCES

TOTAi= ESTIMATED REVENUES AND OTHER SOURCES

900,000

S1,4S3 ,000

229,132,916

2017-2018 Final General Fund Budget Real Estate Tax Rate (RETR) Report

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

Page - 1 of 3

AUN: 122092353 Council Rock SD

Printed 6/9/2017 1:36:01 PM

Act 1 Index (current): 2.5%

Calculation Method: Rate

$144,455,287 Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions $5.639.802

Total Approx. Tax Revenue: $150,095,089 Approx. Tax Levy for Tax Rate Calculation: $154,166,198

Bucks Total

I.

(a * b)

Calculations

II.

(fTotal * g)

i. Base Mills Subject to Index

(h I a * 1000) if no reassessment

(h I (d-e) * 1000) if reassessment

Calculation of Tax Rates and Levies Generated

117.7700

j. Weighted Avg. Collection Percentage 97.25900% 97.25900% k. Tax Levy Needed $154,166,198 $154,166,198

Ill.

(Approx. Tax Levy * g)

I. 2017-18 Real Estate Tax Rate

(k I d * 1000)

m. Tax Levy Generated by Mills

(I / 1000 * d)

120.7100

$154,166,198

$154,166,198

n. Tax Levy minus Tax Relief for Homestead Exclusions $148,526,396

(m - Amount of Tax Relief for Homestead Exclusions)

o. Net Tax Revenue Generated By Mills

$144,455,287

(n * Est. Pct. Collection)

2016-17 Data

a. Assessed Value $1,266, 157,427 $1,266, 157,427 b. Real Estate Mills 117.7700

2017-18 Data

c. 2015 STEB Market Value $10,689,964,645 $10,689,964,645

d. Assessed Value $1,277,161,780 $1,277,161,780

e. Assessed Value of New Constr/ Renov

2016-17 Calculations $0 $0

f. 2016-17 Tax Levy $149,115,360 $149,115,360

g. Percent of Total Market Value 100.00000% 100.00000% h. Rebalanced 2016-17 Tax Levy $149, 115,360 $149,115,360

Real Estate Tax Rate (RETR) Report 2017-2018 Final General Fund Budget


Page - 2 of 3


Printed 6/9/2017 1:36:01 PM




Amount of Tax Relief for Homestead Exclusions $5,639.802

Total Approx. Tax Revenue: $150,095,089 Approx. Tax Levy for Tax Rate Calculation: $154,166,198 Bucks Total

IV.

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

(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. Pct. Collection)

120.7142

0.0000

$154,171,563

Yes

$0

$0

$154,171,563

$0

$0

V.

Information Related to Property Tax Relief Assessed Value Exclusion per Homestead $2,328 Number of Homestead/Farmstead Properties 20063 20063 Median Assessed Value of Homestead Properties $38,520

Real Estate Tax Rate (RETR) Report 2017-2018 Final General Fund Budget


Page - 3 of 3


Printed 6/9/2017 1:36:01 PM




Amount of Tax Relief for Homestead Exclusions

Total Approx. Tax Revenue:

Approx. Tax Levy for Tax Rate Calculation:

$5.639.802

$150,095,089

$154,166,198

Bucks

Total

State Property Tax Reduction Allocation used for: Homestead Exclusions $5,584,993 Lowering RE Tax Rate $0 $5,584,993

Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions $54,809 $54,809

Amount of Tax Relief from Stateflocal Sources $5,639,802

2017-2018 Final General Fund Budget Local Education Agency Tax Data

REAL ESTATE, PER CAPITA (SEC. 679), EITIPIT (ACT 1), LOCAL ENABLING (ACT 511) LEA :122092353 Council Rock SD

Printed 619/2017 1:36:02 PM Page ·1of 1

6111 Current Real Estate Taxes

Countv Name Taxable Assessed Value Real Estate Mills Tax Lew Generated by Mills

Amount of Tax Relief for Homestead Exclusions

Tax Lew Minus Homestead Exclusions

Percent Collected

Net Tax Revenue Generated By Mills

Bucks 1,277,161,780 120.7100 154,166,198 97.25900%

Totals: 1,277,11.780 154,166,198 5,639,802 148,-520,396 x 972°5900% 144 ,455,287

6120

Current Per Capita Taxes. Section 679

Rate

$0.00

Estimated Revenue

0 6140 Current Act 511 Taxes - Flat Rate Assessments Rate Md'! Rate (if appl.) Tax Levy Estimated Revenue 6141 Current Act 511 Per Capita Taxes $0.00 $0.00 0 0 6142 Current Act 511 Occupation Taxes - Flat Rate $0.00 $0.00 0 0 6143 Current Act 511 Local Services Taxes $5.00 $0.00 140,000 140,000 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

Total Current Act 511 Taxes - Flat Rate Assessments 140 000 140,000 6150 Current Act 511 Taxes - Proportional Assessments Rate Add'I Rate (if appl.) Tax Levy Estimated Revenue 6151 Current Act 511 Earned Income Taxes 0.500% 0.000% 16,500,000 16,500,000 6152 Current Act 511 Occupation Taxes 400.0000 0.000 4,300,000 4,300,000 6153 Current Act 511 Real Estate Transfer Taxes 0.500% 0.000% 3,200,000 3,200,000 6154 Current Act 511 Amusement Taxes 0.000% 0.000% 0 0 6155 Current Act 511 Business Privilege Taxes 0.0000 0.0000 0 0 6156 Current Act 511 Mechanical Device Taxes - Percentage 0.000% 0.000% 0 0 6157 Current Act 511 Mercantile Taxes 0.0000 0.0000 0 0 6159 Current Act 511 Taxes, Other Proportional Assessments 0.0000 0.0000 0 0

Total Current Act _511 Taxes - Proportional Assessments 24,000,000 24,00U,000

Total Act 511, Current Taxes 24,140,000

Act 511Tax Limit -> 10,689,964,645 x 12 128,279,576

Market Value Miils (511 Limit)

Comparison of Tax Rate Changes to Index 2017-2018 Final General Fund Budget



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:

2016-17 2017-18

(Rebalanced)

Percent

Change in Rate

Less than or equal to

Index

6111 Current Real Estate

Taxes Bucks

6120 Current Per Capita Taxes, Section 679

Current Act 51j Taxes - Flat Rate Assessments

117.7700 120.7100 2.50% Yes

$5.00 $5.00 0.00% Yes

0.500% 0.500% 0.00% Yes

400.0000 400.0000 0.00% Yes

0.500% 0.500% 0.00% Yes

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

6141 Current Act 511 Per Capita Taxes

6142 Current Act 511 Occupation Taxes - Flat Rate

6143 Current Act 511 Local Services Taxes

6144 Current Act 511 Trailer Taxes

- 6145 Current Act 511 Business Privilege Taxes - Flat

Rate

6146 Current Act 511 Mechanical Device Taxes - Flat

Rate

6149 Current Act 511 Taxes, Other Flat Rate

Assessments

Current A1;! (111 Taxe:;; - Progortional Asses:;;ments

6151 Current Act 511 Earned Income Taxes

6152 Current Act 511 Occupation Taxes

6153 Current Act 511 Real Estate Transfer Taxes

6154 Current Act 511 Amusement Taxes

6155 Current Act 511 Business Privilege Taxes

6156 Current Act 511 Mechanical Device Taxes -

Percentage

6157 Current Act 511 Mercantile Taxes

6159 Current Act 511 Taxes, Other Proportional

Assessments

Estimated Expenditures and Other Financing Uses: Budget Summary 2017-2018 Final General Fund Budget


Page - 1of 1 Printed 6/9/2017 1:36:03 PM

Description

1000 Instruction

1100 Regular Programs - Elementary I Secondary 97,074,847 1200 Special Programs - Elementary I Secondary 48,585,935 1300 Vocational Education 1,823,857 1400 Other Instructional Programs - Elementary I Secondary 1,867,957 1500 Nonpublic School Prograrns 13,000

Total Instruction $149,365,596 2000 Support Services 2100 Support Services - Students 7,814,208

2200 Support Services - Instructional Staff 7,152,615

2300 Support Services - Administration 10,512,624

2400 Support Services - Pupil Health 2,584,679

2500 Support Services - Business 1,551,459

2600 Operation and Maintenance of Plant Services 14,818,903

2700 Student Transportation Services 12,370,180

2800 Support Services - Central 5,306,185 2900 Other Support Services 97,314 Total Support Services S62 208,167 3000 Operation of Non-Instructional Services

3200 Student Activities 3,581,395

3300 Community Services 212.076 Total Operation of Non-Instructional Service5 $3,793,471

5000 Other Expenditures and Financing Uses 5100 Debt Service I other Expenditures and Financing Uses 17,966,40 1 Total Other Expenditures and Financing Uss $17,966,401

Total E.stlmated Expenditures and Otlrer Financing Uses S233;333,635

Estimated Expenditures and Other Financing Uses: Detail 2017-2018 Final General Fund Budget



Description

1000 Instruction

1100 Regular Programs - Elementary I Secondary

100 Personnel Seivices - Salaries 58,039,211 200 Personnel Seivices - Employee Benefits 35,504,734 300 Purchased Professional and Technical Seivices 864,167 400 Purchased Property Seivices 448,656 500 Other Purchased Seivices 376,600 600 Supplies 1,429,226 700 Property 403,223 800 Other Objects 9,030

Total Regular Pro_grams - Elemen.ry I Secondary S97,074M7 1200 Special Programs - Elementary I Secondary

100 Personnel Seivices - Salaries 25,119,850 200 Personnel Seivices - Employee Benefits 18,002,214 300 Purchased Professional and Technical Seivices 2,938,738 400 Purchased Property Seivices 15,000 500 Other Purchased Seivices 2,216,500 600 Supplies 227,389 700 Property 45,079 800 Other Objects 21,165

Total Sp_i!_c)al Programs - Elementary I Secondary $48,585,935 1300 Vocational Education

500 Other Purchased Seivices 1,823,857 Total Vocational Education $1,823,857 1400 other I nstructional Programs - Elementary I Secondary

100 Personnel Seivices - Salaries 1,156,782 200 Personnel Seivices - Employee Benefits 637,075 300 Purchased Professional and Technical Seivices 45,000 400 Purchased Property Seivices 2,300 500 Other Purchased Seivices 8,000 600 Supplies 14,800 700 Property 4,000

Total Other Instructional Programs - Elementary I Secondary $1,867,957

1500 Nonpublic School Programs 300 Purchased Professional and Technical Seivices 13,000

Total Nonpublic School erograms .$13;000

Total Instruction 5149,365,596

2000 Support Services 2100 Support Services - Students

100 Personnel Seivices - Salaries 4,747,609 200 Personnel Seivices - Employee Benefits 2,806,883 300 Purchased Professional and Technical Seivices 183,633 400 Purchased Property Seivices 900 500 Other Purchased Seivices 1,000




Description

600 Supplies Amount

67,613 700 Property 3,790 800 Other Objects 2,780

Total Support Services - Students $7,814,208 2200 Support Services - I nstructional Staff

100 Personnel Services - Salaries 3,932,607 200 Personnel Services - Employee Benefits 2,428,381 300 Purchased Professional and Technical Services 243,205 400 Purchased Property Services 16,500 500 Other Purchased Services 72,039 600 Supplies 354,013 700 Property 22,797 800 Other Objects 83,073

Total Support Senlices • Instruction-al Staff $7,152,615 2300 Support Services - Admi nistration


Total Support Services - Administration 510,512,624 2400 Support Services - Pupil Health


Total Support Serv.ices - Pupil Health $2,584,679 2500 Support Services - Business

100 Personnel Services - Salaries 862,704 200 Personnel Services - Employee Benefits 578,855 300 Purchased Professional and Technical Services 28,200 400 Purchased Property Services 40,000 500 Other Purchased Services 24,500 600 Supplies 13,200 700 Property 1,000 800 Other Objects 3,000

Total Support Services ·Business $1,551,459 2600 Operation and Maintenance of Plant Services




Descriotion

100 Personnel Services - Salaries Amount

3,553,364 200 Personnel Services - Employee Benefits 2,480,661 300 Purchased Professional and Technical Services 429,100 400 Purchased Property Services 4,775,919 500 Other Purchased Services 385,923 600 Supplies 2,920,936 700 Property 202,500 800 Other Objects 70,500

Total Operat on and Maintenance of Plant Services $14,818,903

2700 Student Transportation Services 100 Personnel Services - Salaries 744,834 200 Personnel Services - Employee Benefits 648,779 300 Purchased Professional and Technical Services 5,000 400 Purchased Property Services 399,086 500 Other Purchased Services 10,040,742 600 Supplies 488,989 700 Property 42,000 800 Other Objects 750

Total Student Tr:ansportation Services $12,370,180 2800 Support Services - Central

100 Personnel Services - Salaries 1,501,129 200 Personnel Services - Employee Benefits 947,927 300 Purchased Professional and Technical Services 409,154 400 Purchased Property Services 131,218 500 Other Purchased Services 145,557 600 Supplies 806,350 700 Property 1,355,150 800 Other Objects 9,700

Total Support Services - Central $5,306,185 2900 Other Support Services

500 Other Purchased Services 88,314 800 Other Objects 9,000

Total Otlier Support Services $97,314

Total Support Servi s $62,208,167 3000 Operation of Non-Instructional Services 3200 Student Activities

100 Personnel Services - Salaries 1,966,361 200 Personnel Services - Employee Benefits 834,834 300 Purchased Professional and Technical Services 117,995 400 Purchased Property Services 68,105 500 Other Purchased Services 200,021 600 Supplies 249,505 700 Property 60,340 800 Other Objects 84,234

Total Student Activities $3 581,395




Description

3300 Community Services

100 Personnel Services - Salaries 80,000 200 Personnel Services - Employee Benefits 32,776 300 Purchased Professional and Technical Services 2,000 400 Purchased Property Services 14,000 500 Other Purchased Services 57,000 600 Supplies 13,900 700 Property 6,100 800 Other Objects 6,300

Total CommunitY Services $212,076

Total Operation of Non-Instructional Services $3,793,471 5000 Other Expenditures and Financing Uses 5100 Debt Service I Other Expenditures and Financing Uses

800 Other Objects 5,911,401 900 Other Uses of Funds 12,055,000

Total' D.ebt Service I Other Expenditures and Financing Uses $17,966,401

Total Other Expenditures amd Financing Uses $17 906,401

TOTAL EXPENDITURES $233,333,635,

Schedule Of Cash And Investments (CAIN) 2017-2018 Final General Fund Budget



Cash and Short-Tenn I nvestments

General Fund

Public Purpose (Expendable) Trust Fund

06/30/2017 Estimate

33,600,000

06/30/2018 Projection

30,600,000

Other Comptroller-Approved Special Revenue Funds

Athletic I School-Sponsored Extra Curricular Activities Fund

Capital Reserve Fund - § 690, §1850 3,000,000 3,000,000

Capital Reserve Fund - § 1431

Other Capital Projects Fund

50,000,000

10,000,000

Debt Service Fund

Food Service I Cafeteria Operations Fund

375,000

375,000 Child Care Operations Fund Other Enterprise Funds

Internal Service Fund

3,000,000

3,000,000 Private Purpose Trust Fund 27,500 27,500 Investment Trust Fund Pension Trust Fund

Activity Fund

893,069

700,000 Other Agency Fund Permanent Fund

Total Cash and Short-Term Investments

$90,895,569

$47,702,500

Long-Tenn I nvestments 06/30/2017 Estimate 06/30/2018 Projection General Fund




Capital Reserve Fund - § 690, §1850



Debt Service Fund


Child Care Operations Fund

Other Enterprise Funds


Private Purpose Trust Fund

Investment Trust Fund

Pension Trust Fund

Activity Fund

Other Agency Fund

Schedule Of Cash And Investments (CAIN) 2017-2018 Final General Fund Budget



Long-Term I nvestments

Permanent Fund

Tot.al Long-Term Investments

06/30/2017 Estimate 06(30/2018 Projection

TOTAL CASH AND INVESTMENTS $90,895,569 S47,702,SOO

Schedule Of Indebtedness (DEBT) 2017-2018 Final General Fund Budget



Long-Term I ndebtedness

General Fund 06/30/2017 Estimate 06/30/2018 Projection

0510 Bonds Payable 188,650,000 186,650,000 0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations

0540 Accumulated Compensated Absences

3,700,000

3,700,000 0550 Authority Lease Obligations

0560 Other Post-Employment Benefits (OPEB)

4,000,000

4,000,000 0599 Other Long-Tenn Liabilities 356,000,000 356,000,000

Total General Fund $552,350,000 $550,350,000

Public Purpose (Expendable) Trust Fund 0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable

0530 Lease-Purchase Obligations


0550 Authority Lease Obligations


0599 Other Long-Term Liabilities

Total Publfo Purpos·e (Exp_endable) Trus1 Fund


0510 Bonds Payable







Tofal Other Comp.troller-App·roved Special Revenue Funds


0510 Bonds Payable






0599 Other Long-Tenn Liabilities

TotalAtliletic I Schoo l-Spons.or.e.d-Exfra Curricular Actlvittas Fund


0510 Bonds Payable





Long-Term I ndebtedness






Total C;ipltal Reserve Fund - § 690 §1850


0510 Bonds Payable







Total Capital Rese-rve Fund - § 1431


0510 Bonds Payable







Total Other Capital Projects Fund

Debt Service Fund

0510 Bonds Payable







Total Debt Service Fund


0510 Bonds Payable





06130/2017 Estimate 06130/2018 Projection




Long-Term I ndebtedness 06/30/2017 Estimate 06/30/2018 Projection



Total Food Service ICafeteria Operations Fund


0510 Bonds Payable







Total Child Care Operations Fund


0510 Bonds Payable







Total OtherEnterprise Funefs


0510 Bonds Payable







Total Internal Service Fund


0510 Bonds Payable







Total Private Purpose Trust Fund






0510 Bonds Payable







Total lnvestme_nt Trust Fund

Pension Trust Fund

0510 Bonds Payable







Total Pension Trust Fund

Activity Fund

0510 Bonds Payable







Total Activity Fund

Other Agency Fund

0510 Bonds Payable







Total -0ther Ag_ency: Fund

Permanent Fund

0510 Bonds Payable


LEA :122092353 CouncilRock SD


Lona-Tenn I ndebtedness 06/3012017 Estimate 06/30/2018 Projection






Total Pe.mianent Fund

Total Long-Term Indebtedness

$552,350,000

S550,350,000




Short-Term Payables

General Fund







Debt Service Fund







Pension Trust Fund

Activity Fund

Other Agency Fund

Pennanent Fund

Total Short-Term Pay;ibles

06/30/2017 Estimate 06/30/2018 Projection

TOTAL INDEBTEDNESS $552,350,000 $550,350,000

Fund Balance Summary (FBS) 2017-2018 Final General Fund Budget



Account Description Amounts

0810 Nonspendable Fund Balance

0820 Restricted Fund Balance

0830 Committed Fund Balance

3,889,000

0840 Assigned Fund Balance

0850 Unassigned Fund Balance

13,910,281

Total Ending Fund Balance - Committed, Assigned, and Unassigned $17,799,281

5900 Budgetary Reserve

Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $17,799,281

final general fund budget - council rock school [email protected] email address...

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