~~ chol~admiistrat;;;: signat~ - downingtown area school ... · vocational training of the...
TRANSCRIPT
LEA Name: Downingtown Area SO
:~-_-1~'--.,r~.« , .... •
Class: 2 AUN Number: 124152003
PDE-2028 - FINAL GENERAL FUND BUDGET
Fiscal Year 07/01/2012 - 06/30/2013
General Fund Budget Approval
Date of Adoption of the General Fund Budget: 611312012
~-
Date
5 etary of the Board ~ Origina ignature Re uired Date
County:
~~ chol~Admi"istrat;;;: rig!" I Signat~ -~ ... ~.-... f~bl(2--Date tl
Mike[)~AD9.Elll~ ~~ __________ ~~~ ~~ __ .... Contact Person
E~mail Address
618120124:35:30 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
(610) 269-8460
Telephone
6234
Extension
Chester
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SO
Printed 7/5/2012 6:33:06 PM v3.2
Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year
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
o 8,500,000
15,450,000
o o o
151,697,123
36,648,877
1,458,000
o
23,950,000
189,804,000
213,754,000
2012-2013 Final General Fund Budget (POE-2028)
AUN: 124152003 Downingtown Area SD
Printed 7/5/2012 6:33:08 PM v3.2
FUNCTION DESCRIPTION
REVENUE FROM LOCAL SOURCES
6111
6112
6113
6114
6115
6120
6130
6140
6150
6160
6400
6500
6700
6800
6910
6920
6940
6960
6970
6980
6990
Current Real Estate Taxes
Interim Real Estate Taxes
Public Utility Realty Tax
Payments in Lieu of Current Taxes - State J 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 I Assessed by LEA
Earnings on Investments
Revenues from District Activities
Revenue from Intermediary Sources I Pass-Through Funds
Rentals
Contributions and Donations From Private Sources I Capital Contributions
Tuition from Patrons
Services Provided Other Loca! Governmental Units I 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
129.463.432
1,900,000
180.000
o o o o
175,000
14,100,000
o 3,000.000
400,000
705,000
1.473,000
125,000
o 65,000
o 100.000
o 10.691
151,697,123
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SD Printed 7/5/2012 6:33:09 PM v3.2
FUNCTION DESCRIPTION
REVENUE FROM STATE SOURCES
7110
7140
7160
7170
7180
7220
7230
7240
7250 7260
7271
7272
7280
7291
7292
7299
7310
7320
7330
7340
7350
7360
7400 7501
7502
7503
7598 7599
7810
7820
7900
Basic Education Funding (Gross)
Charter Schools
Tuition for Orphans and Children Placed in Private Homes
School Improvement Grants
Staff and Program Development
Vocational Education Alternative Education
Driver Education - Student
Migratory Children
Workforce Investment Act
Special Education Funding for School Aged Pupils
Early Intervention
Adult Literacy
Educational Assistance Program (Tutoring)
Pre-K Counts
Other Program Subsidies Not Listed in 7200 Series
Transportation (Regular and Additional)
Rental and Sinking Fund Payments I Building Reimbursement Subsidy
Health Services (Medical, Dental, Nurse, Act 25)
State Property Tax Reduction Allocation
Sewage Treatment Operations I Environmental Subsidies
Safe Schools
Vocational Training of the Unemployed
PA Accountability Grants
Dual Enrollment Grants
Project 720 I High Schoo! Reform
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
13,062,583
o 200,000
o o o o o o o
4,975,437
o o o o o
3,700,000
1,900,000
280,000
3,828,397
o o o
260,000
o o o o
3,175,000
5,267,460
o 36,648,877
2012-2013 Final General Fund Budget (PDE-2028) AUN: 124152003 Downingtown Area SO
Printed 7/5/2012 6:33:09 PM v3.2
FUNCTION DESCRIPTION
REVENUE FROM FEDERAL SOURCES
8110
8190 8200 8310 8320 8390 8511 8512
8513 8514 8515 8516
8517 8518 8519 8521 8540 8560
8580
8610 8620 8640
8660 8690 8701 8702 8703 8704 8705
8706 8707 8708 8709 8721 8731 8732 8733 8734
8799
Payments for Federally Impacted Areas - PL 81-874
Other Unrestricted Grants-In-Aid Direct from Federal Government
Unrestricted Grants-in-Aid from Federal GOy't Through Commonwealth
Payments for Federally Impacted Areas - P.L 81-815
Energy Conservation Grants - TA and ECM
Other Restricted Grants-in-Aid Directly from Federal Government
Grants for IDEA and NeLS Programs not Specified in 8510 series
IDEA. Part 8
IDEA, Section 619
NeLS, Title I-Improving the Acad. Achvmnt. of the Disadvantaged
Nel8, Title II - Prep., Train. & Recruit. High Qual. Teachers & Principals
NelB, Title III - Language Instr. for lEP and fmmgrant Students
NClS, Title IV ~ 21st Century Schools
NelS, Tille V - Promotg. Informed Parental Choice & Innov. Programs
NClB, Title VI ~ FlexibUity and Accountability
Vocational Education - Operating Expenditures
Nutrition Education and Training
Federal Block Grants
Child Care and Development Block Grants
Homeless Assistance Act
Adult Basic Education
Headstart
Workforce Investment Act
Other Restricted Federal Grants~in-Ajd Through the Commonwealth
ARRA - IDEA. Part 8
ARRA ~ IDEA, Section 619
ARRA - Title I. Part A & D
ARRA ~ Title I, School Improvement
ARRA" Title 11, Part 0 Education Technology
ARRA - McKinney-Vento Homeless
ARRA ~ National School lunch Program Equipment
ARRA ~ State Fiscal Stabilization Fund
ARRA~Education Jobs Fund (EduJobs)
ARRA - Head Start
ARRA - Build America Bonds
ARRA~Qualified Schoo! Construction Bonds (OSCB)
ARRA-Qualified Zone Academy Bonds (QZAS)
ARRA - Race to the Top Phase 3
ARRA - Miscellaneous
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL
Page 8-3
Amounts
o o o o o o o o o
290.000 170.000
30.000 o o o o o o o o o o o o o o o o o o o o o o o o o o o
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SO Prinled 7/5/2012 6:33:09 PM v3.2
FUNCTION
8810
8820
DESCRIPTION
School-Based Access Medicaid Reimbursement Program (SBAP) (ACCESS)
Medical Assistance Reimbursement For Administrative Claiming (Quarterly)
REVENUE FROM FEDERAL SOURCES
ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL
Page 8-4
Amounts 968,000
o 1,458,000
2012·2013 Final Goneral Fund Budget (PDE·2028)
AUN: 124152003 Downingtown Area SO
Printed 7/5/2012 6:33:09 PM v3.2
FUNCTION DESCRIPTION
OTHER FINANCING SOURCES
9100 Sale of Bonds
9200 Proceeds From Extended Term Financing
9320 Special Revenue Fund Transfers
9330 Capita! Projects Fund Transfers
9340 Debt Service Fund Transfers
9350 Enterprise Fund Transfers
9360 !nternal Service Fund Transfers
9370 Trust and Agency Fund Transfers
9380 Activity Fund Transfers
9400 Sale or Compensation for Loss of Fixed Assets
9710 Transfers from Component Units
9720 Transfers from Primary Governments
9900 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 -------
0
0
0
0
0
0
0
0
0
0
0
0
0
0
189,804,000 ------------
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SO
Printed 7/5/2012 6:33:12 PM v3.2
Act 1 Index (current): 1.7%
Calculation Method: Rate
Approx. Tax Revenue from RE Taxes: $129,463,432
Amount of Tax Relief for Homestead Exclusions + $3.828.397
Total Approx. Tax Revenue: $133,291,829
Approx. Tax Levy for Tax Rate Calculation: $138,845,656
2011-12 Data
a. Assessed Value
b. Real Estate Mills
Chester
$5,OB2,OOO,OOO
26.72BO
I. 2012-13 Data
II,
1tI.
C. 2010 STEB Market Value
d. Assessed Value
e. Assessed Value of New Constr/ Renov
2011~12 Calculations
f. 2011-12 Tax Levy
(a' b)
2012~13 Calculations
g. Percent of Total Market Value
h. Rebalanced 2011-12 Tax Levy
(fTotal • g)
i. Base Mills Subject to Index
(h I a * 1000) jf no reassessment
(h I (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)
I. 2012-13 Real Estate Tax Rate (k 1 d • 1000)
m. Tax Levy Generated by Mills
(II 1000 • d)
$7,009,987,195
$5,10B,OOO,OOO
$0
$135,831,696
100.00000%
$135,831,696
26.7280
95.88658%
$138,B45,656
27,1820
$138,845,656
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 2012-2013
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page C-1
Total
$5M2,OOO,OOO
$7,009,987,195
$5,108,000,000
$0
$135,831,696
100.00000%
$135.831,696
95.88658%
$138,845,656
$138,845,656
$135,017,259
$129,463,432
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SO
Printed 7/5/2012 6:33:12 PM v3.2
Act 1 Index (current): 1.7%
Calculation Method: Rate
Approx. Tax Revenue from RE Taxes: $129,463,432
Amount of Tax Relief for Homestead Exclusions + $3.828.397
Total Approx. Tax Revenue: $133,291,829
Approx. Tax Levy for Tax Rate Calculation: $138,845,656
Index Maximums
p. Maximum Mills Based On Index
(i "(1 + Index))
q. Mills In Excess of Index
if(l>p),(I-p)
r. Maximum Tax Levy Based On Index
IV. (p/1000)"d)
V.
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
Number of Homestead/Farmstead Properties
Median Assessed Value of Homestead Properties
Chester
27.1823
0.0000
$138.847,188
Yes
$0
$0
$7,416
18,997
Real Estate Tax Rate (RETR) Report for 2012-2013
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page C-2
Total
0.0000
$138,847,188
$0
$0
18,997
$178,140
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SO
Prinled 7/5/2012 6:33:13 PM v3.2
Act 1 Index (current): 1.7%
Calculation Method: Rate
Approx. Tax Revenue from RE Taxes: $129,463,432
Amount of Tax Relief for Homestead Exclusions + $3.828.397
Total Approx. Tax Revenue: $133,291,829
Approx. Tax levy for Tax Rate Calculation: $138,845,656
Real Estate Tax Rate (RETR) Report for 2012-2013
Multi~County Rebalancing Based on Methodology of Section 672.1 of School Code
Page C-3
Chester Total
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
$3,828,397
$0
Lowering RE Tax Rate $0 $3,828,397
$0 $3,828,397
2012·2013 Final General Fund Budget (PDE·2028)
AUN: 124152003 Downingtown Area SD Printed 7/5/2012 6:33:15 PM v3.2
CODE
6111 Current Real Estate Taxes
County Name
Chester
Taxable Assessed Value Real Estate Mills Tax Levy Generated by Mills
Totals:
5,108,000,000 27.1820 138,845,656
o o o
5,108,000,000
o o o
138,845,656
6120 Per Capita Taxes, Section 679
6140 Current Act 511 Taxes - Flat Rate Assessments
6141 Per Capita Taxes, Act 511
6142 Occupation Taxes - Flat Rate
6143 Local Services I 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 Act 511 Taxes - Progortional Assel',lsmentl',l
6151 Earned Income Taxes, Act 511
6152 Occupation Taxes - Proportional Rate
6153 Rea! 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
3,828,397
Rate
0.00
Tax Levy Minus Homestead Exclusions
= 135,017,259
Rate Add'i Rate (if aQpLl
$0,00 $0.00
$0.00 $0.00
$5.00 $0.00
$0,00 $0,00
$0.00 $0.00
$0.00 $0.00
$0.00 $0.00
Rate Add'i Rate (if aggl.)
0.50% 0.00%
0 0
0.50% 0.00%
0.00% 0.00%
0 0
0.00% 0.00%
0 0
0 0
Net Tax Revenue Percent Collected Generated By Mills
95.88658°jo
0.00000%
0.00000%
0.00000%
95,88658% =
Tax Levy
0
0
175,000
0
0
0
0
175,000
Tax Levy
12,250,000
0
1,850,000
0
0
0
0
0
14,100,000
129,463,432
Estimated Revenue
o
Estimated Revenue
0
0
175,000
0
0
0
0
175,000
Estimated Revenue
12,250,000
0
1,850,000
0
0
0
0
0
14100,000
14,275,000
Act 511 Tax Limit ---> 7,009,987,195 X 12 84,119,846
Market Value Mills (511 Limit)
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SO
Printed 7/5/2012 6:33:21 PM v3.2
Tax Function Description
6111 Current Real Estate Taxes
Chester County
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 I Occupational Privilege Tax
6144 Trailer Taxes
6145 Business Privilege Taxes - Flat Rate
6146 Mechanical Device Taxes - Flat Rate
6149 Other Flat Rate Assessments
Act 511 Proportional Rate Taxes
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
Tax Rate Charged in:
2011-2012
(Rebalanced)
26.7280
$5.00
0.500%
0.500%
2012-2013
27.1820
$5.00
0.500%
0.500%
Percent Change in
Rate
1.70%
0.00%
0.00%
0.00%
Less than or equal to
Index
Yes
Yes
Yes
Yes
Index
1.7%
1.7%
1.7%
1.7%
Comparison of Tax Rate Changes to Index (CTRI)
2011-2012 VS. 2012-2013
Page E-1 Additional Tax Rate
Charged in:
2011-2012 2012-2013
. (Re.balanced)
Percent Change in
Rate
Less than or equal to
Index
2012-2013 Final General Fund Budget (PDE-202B)
AUN: 124152003 Downingtown Area SD Printed 7/5/2012 6:33:29 PM v3.2
ITEM
1000 Instruction
1100 Regular Programs ~ Elementary/Secondary
1200 Special Programs Elementary/Secondary
1300 Vocational Education
1400 Other Instructional Programs Elementary/Secondary 1500 NonpubHc School Programs
1600 Adult Education Programs
1700 Higher Education Programs 1800 Pre-Kindergarten
Total 1 000 Instruction 2000 Support Services
2100 Support Services - Pupil Personnel
2200 Support Services - Instructional Staff
2300 Support Services w Administration
2400 Support Services - Pupi[ 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
83,498,254
24.799,582 6,571,773 1,617,066
19.000
° ° ° 116,505,675
5,706,891 5,085,592 9,173.297 2,738,077
1.263,848 12,960,461 10.223,581
3,499,481
100,000 50,751,228
° 3,209,497 64.600
° 3,274,097
° ° 16,580.000 5,980,000
° 500,000
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: BUDGET SUMMARY Page F-1
AMOUNTS
170,531,000
23,060,000
193,591,000
0
193,591,000
20,163,000
2012-2013 Final General Fund Budget (PDE-202B)
AUN: 124152003 Downingtown Area SO
Printed 7/5/2012 6:33:32 PM v3.2
Function~Obiect 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 SuppUes
700 Property
800 Other Objecls
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~Sararies
200 Personnel Services~Employee Benefits
300 Purchased Professional & Technica! 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~Sa!aries
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
49,337,626
23,113,061
1,307,264
1,298,378
6,173,973
2,062,544
156,174
49,234
83,498,254
9,546,229
4,731,762
5,074,721
3,000
5,135,250
270,670
22,000
15,950
24,799,582
2,952,625
1,297,968
4,748
o 2,225,000
89,028
2,404
o 6,571,773
683,223
298,293
103,000
o 523,700
8,700
o 150
1,617,066
Amounts
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SO
Prinled 7/5/2012 6:33:32 PM v3.2
Function·Object Description
1500 Nonpublic School Programs
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 Nonpublic School Programs
1600 Adult Education Programs
100 Personnel Services~Sararies
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 Adult Education Programs
1700 Higher Education Programs
500 Other Purchased Services
600 Supplies
Total Higher Education Programs
1800 Pre-Kindergarten
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
Tota! Pre-Kindergarten
Total Instruction
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-2
Amounts ~ •.. --.-
0
0
19,000
0
0
0
0
0 ---------
19,000
0
0
0
0
0
0
0
0 -----------
0
0
0
0
0
0
0
0
0
0
0
0 -----------
0
116,505,675
2012-2013 Final General Fund Budget (PDE-202B)
AUN: 124152003 Downingtown Area SD
Prinled 7/5/2012 6:33:32 PM v3,2
Function~Obiect Description
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
T ota! 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 SupptJes
700 Property
800 Olher Objecls 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 Objecls Total Support Services - Pupil Health
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-3
3,820,721
1,733,504
2,000
15,000 6,700
116,276 2,000
10,690
5,706,891
3,020,209
1,464,266
105,150
42,200
6,800 422,467
15,000
9,500 5,085,592
5,166,304 2,234,213
1,143,760
138,978
154,279
170,234
37,739 127,790
9,173,297
1,114,120
554,622
1,046,500 1,800
850 13,685
6,000
500 2,738,077
Amounts
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SO
Printed 71512012 6:33:32 PM v3.2
FunctionwObject Description
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 ServicesMSalaries
200 Personnel ServicesMEmp!oyee Benefits
300 Purchased Professional & Technical Services
400 Purchased Property Services
500 Other Purchased Services
600 Supplies
700 Property
800 Other Objects
T ota! 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
ESTIMATED EXPENDITURES AND OTHER FINANCING USES; DETAIL
Page G-4
751,883
313,965
95,000 24,000
6,000
32,500
3,000
37.500 1,263,848
5,156,932
2,544,954
185,000
3,201,800
410,000
1,454,775 o
7.000
12,960,461
151,597 90,550
35,000
40,000
9,768,627
133,457 2,000
2,350
10,223,581
1,399,355
626,195
308,433
366,000
202,742 573.916
4.000
18,840
3,499,481
Amounts
2012R 2013 Final General Fund Budget (POE-202a)
AUN: 124152003 Downingtown Area SO Printed 71512012 6:33:32 PM v3.2
Function-Obiect Description
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
Tota! 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
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-5
o o o o
100,000
o o o
100,000
--------~ ..
o a o o o a a a a
2,044,276
525,207
179,131 21,000
206,570 95,767
13,058
124,488 3,209,497
Amounts
50,751,228
2012-2013 Final General Fund Budget (PDE-2028)
AUN; 124152003 Downingtown Area SD
Printed 7/5/2012 6:33:32 PM v3.2
Function-Oblect Description
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~Emp!oyee 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
Tota! lnterfund Transfers - Out
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-6
45,000
4,000
o 12,100
o 1,500
o 2,000
64,600
o
° o
° ° o o o
°
o o o o o o o
7,080,000
__ --c=:9"',5::-00,000 16,580,000
5,980,000
5.980,000
Amounts --------- ----
3,274,og7
o
2012·2013 Final General Fund Budget (PDE·2028)
AUN: 124152003 Downingtown Area SD Prinled 7/5/2012 6:33:33 PM v3.2
Function~Obiect 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
ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
Page G-7
o o
500.000 500.000
Amounts
23,060,000
193,591,000
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SD
Printed 7/5/2012 6:33:35 PM v3.2
CASH AND SHORT-TERM INVESTMENTS
Genera! Fund
Special Revenue Fund
Athletic/School~Sponsored Extra Curricular Activities
Other Comptro!ler-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
Genera! 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
Totallong~Term Investments
TOTAL CASH AND INVESTMENTS
06/30/2012 Estimate
45,000,000
o o
o 24,000.000
90.000.000
o 1,100,000
o 45.000
360,000
160,505,000
o
o o
o o o o o o o o
o
160,505,000
06/3012013 Projection
45,000,000
o o
o 22,000,000
70,000,000
o 1,100,000
o 45,000
360,000
138,505,000
o
o o
o o o o o o o o
o
138,505,000
SCHEDULE OF CASH AND INVESTMENTS (CAtN)
Page H-1
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SD Printed 7/5/2012 6:33:37 PM v3.2
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
06/30/2012 Estimate
0
1,300,000
191.324,118
0
1,500.000
0
194,124,118
25,000,000
2,500,000
27,500,000
221,624,118
06/3012013 Projection
0
1,300,000
181,834,235
0
1,500,000
0
184.634,235
25,000,000
2,500,000
27,500,000
212,134,235
SCHEDULE OF INDEBTEDNESS (DEBT)
Page 1-1
2012-2013 Final General Fund Budget (PDE-2028)
AUN: 124152003 Downingtown Area SO Printed 7/5/2012 6:33:39 PM v3.2
Account Description
0830 Estimated Ending Committed Fund Balance
0840
0850
5900
Estimated Ending Assigned Fund Balance
Explanation: Assigned for PSERS, Capital expenditures, Lease payments, tax appea/liability, encumbrances
Estimated Ending Unassigned Fund Balance
Explanation: Unassigned Fund Balance not to exceed 8% of budget expenditures
Total Ending Fund Balance R Committed, Assigned, and Unassigned
Budgetary Reserve
Explanation: Contingency amount for unanticipated expenditures in 2012-2013
Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve
Estimated Ending Nonspendable and Restricted Fund Balances Not Scheduled for Liquidation
Amounts
o
8,500,000
11.663,000
20,163,000
500,000
20,663,000
o
Fund Balance Summary (FBS)
Page J-1