final general fund budget

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 protected]

Email Address

Printed 5/15/2017 11 :26:24 AM

mailto:[email protected]

-----

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

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


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

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


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

2017-2018 Fina l General Fund Budget


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

--------------- ------------ -- -------


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


AUN: 113384603 Lebanon SO

Printed 5/15/2017 11 :26:29 AM

Act 11ndex (current): 3.9%

Calculation Method:





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


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


Page- 3 of 3

Act 1 Index (current):

Calculation Method:

3.9%

Rate





$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



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



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%

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

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

Estimated Expenditures and Other Financing Uses: Deta il2017-2018 Final General Fund Budget


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

510,288 317,510 27,000

119,800 77,100

----



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

Estimated Expenditures and Other Financing Uses: Detail


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


~~~ ~---------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



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







Debt Service 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:


5,000,000

35,000

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


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


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


44,235,000

145,812

1,398,862

782,211

91,117,951

Total General Fund $141,015,512 $137,679,836


0510 Bond s Payable


0530 Lea se-Purchase Obligations

0540 Accumulated Compensated Absences


0560 Other Post-Employment Benefits (O PES)

0599 Othe r Long-Te nn Liabilities

Total Public Purpose (Expendable) Trust Fund


0510 Bonds Payable

0520 Extended-Tenn Financing Agreements Payable

0530 Lease-Purchase Obligations



0560 Other Post-Employment Benefits (OPES)


Total Other Comptroller-Approved Special Revenue Funds


0510 Bond s Payable







Total Athletic I School-Sponsored Extra Curricula~ Activities Fund


0510 Bond s Payable


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

LEA: 113384603 Lebanon SD


Long-Term Indebtedness 06/30/2017 Estimate 0613012018 Projection




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





0599 Other Long-Term Liabilities

Total Capital Reserve Fund-§ 1431


0510 Bonds Payable






0599 Other Long -Term Liabilities

Total Other Capital Projects Fund

Debt Service Fund

0510 Bonds Payable


0530 Lease-Purchase Obligations 15,000,000 15,000,000





Total Debt Service Fund $15,000,000 $15,000,000


0510 Bonds Payable



0540 Accumulated Compensated Absences 12,945 12,945


--------------------




Long-Term Indebtedness 06/30/2017 Estimate 06/30/2018 Projection



Total Food Service I Cafeteria Operations Fund


05 10 Bonds Payable




0550 Authority Lease Obli gations



1,144,049

$1,156,994

Total Child Care Operations Fund

Other Enterprise Fund s

0510 Bonds Payable






0599 Other Long -Term Liabilities

Total Other Enterprise Funds


0510 Bonds Payable







Total Internal Service Fund


0510 Bond s Payable



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



Printed 5/15/2017 11:26:32 AM Page- 4 of6

Long-Term Indebtedness 06/30/2017 Estimate 06/30/2018 Projection


0510 Bond s Payable

0520 Extended-Term Fin ancing Agreements Payable




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






Total Pens i on Trust Fund

Activity Fund

0510 Bonds Payable

0520 Exte nded-Term Fina ncing Agreements Payable

0530 Lease-P urchase Obligations





Total Activity Fund

Other Agency Fund

0510 Bonds Payable

0520 Extended-Term Financing Ag reemen ts Payable



0550 Auth ority Lease Obligations

0560 Other Post-Employment Ben efits (OPES)


Total Othe~ Agency Fund

Permanent Fund

0510 Bond s Payable


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


Printed 5/15/2017 11 :26:32 AM Page- 5 of 6

Long-Term Indebtedness 06/30/2017 Estimate 06/3012018 Projection






Total Permanent Fund

Total Long-Term Indebtedness $157,172,506 $153,836,830



Printed 511512017 11:26:32 AM Page- 6 of6

Short-Term Payables 0613012017 Estimate 06130/2018 Projection

General Fund







Debt Service Fund







Pension Trust Fund

Activity Fund

Other Agency Fund

Permanent Fund

Total Short-Tenn Payables

TOTAL INDEBTEDNESS $157,172,506 $153,836,830

2017 ·2018 Final General Fund Budget


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

final general fund budget

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