2013-14 proposed final budget

7/29/2019 2013-14 Proposed FInal Budget

1/23

Middletown Area SDLEA Name: DauphinCounty:115226003AUN Number:3Class:

General Fund Bu dget Approval

5/18/2013 5:40:25 PM

President of the Board - Original Signature Required

Secretary of the Board - Original Signature Required

Contact Person

Date

Date

Telephone

David A. Franklin, CPA, PRSBA (717) 948-3300

E-mail Address

[email protected]

Extension

1015

Date of Adoption of the General Fund Budget:

6/24/2013

Chief School Administrator - Original Signature Required Date

Pennsylvania Department of EducationBureau of Budget and Fiscal ManagementDivision of Subsidy Data and Administration333 Market StreetHarrisbur g, PA 17126-0333

Return to:

PDE-2028 - FINAL GENERAL FUND BUDGET

Fiscal Year 07/01/2013 - 06/30/2014

PROPOSED VERSION


2/23

Page A-1

AMOUNTSITEM

ESTIMATED REVENUES AND OTHER FINANCING SOURCES: B UDGET SUMMARY

115226003AUN:

Printed 5/18/2013 5:40:30 PM v2.1

2013-2014 Final General Fund Budget (PDE-2028)

Middletown Area SD

PROPOSED VERSION

Estimated Beginning Unreserved Fund Balance Available forAppr opr iati on and Reserves Schedu led For Liquid ation Dur ingThe Fiscal Year

1 Estimated Beginning Fund Balance - Committed 5,027,6142 Estimated Beginning Fund Balance - Assigned 0

3 Estimated Beginning Fund Balance - Unassigned 2,665,666

4 0

5 0

6 0

Total Estimated Beginning Unreserved Fund Balance Availablefor Appropriation and Reserves Scheduled For LiquidationDuring The Fiscal Year

7,693,280

Estimated Revenues And Other Financing Sources

6000 Revenue from Local Sources 25,568,107

7000 Revenue from State Sources 13,256,621

8000 Revenue from Federal Sources 650,432

9000 Other Financing Sources 0

Total Estimated Revenues And Other Financing Sources 39,475,160

47,168,440Total Estimated Fund Balance, Revenues, and Other FinancingSources Available for Appropriation


3/23

Page B-1

FUNCTION DESCRIPTION

ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL

Amounts

115226003AUN:

Printed 5/18/2013 5:40:33 PM v2.1


Middletown Area SD

PROPOSED VERSION

REVENUE FROM LOCAL SOURCES

6111 Current Real Estate Taxes 18,811,853

6112 Interim Real Estate Taxes 100,000

6113 Public Utility Realty Tax 32,000

6114 Payments in Lieu of Current Taxes - State / Local Reimbursement 3,100

6115 Payments in Lieu of Current Taxes - Federal Reimbursement 0

6120 Per Capita Taxes, Section 679 0

6130 Taxpayer Relief Taxes - Proportional Assessments 0

6140 Current Act 511 Taxes - Flat Rate Assessments 47,800

6150 Current Act 511 Taxes - Proportional Assessments 4,975,000

6160 Non-Real Estate Taxes - First Class Districts Only 0

6400 Delinquencies on Taxes Levied / Assessed by LEA 900,000

6500 Earnings on Investments 65,600

6700 Revenues from District Activities 61,600

6800 Revenue from Intermediary Sources / Pass-Through Funds 505,754

6910 Rentals 20,0006920 Contributions/Donations/Grants From Private Sources 0

6940 Tuition from Patrons 9,500

6960 Services Provided Other Local Governmental Units / LEAs 0

6970 Services Provided Other Funds 0

6980 Revenue From Community Service Activities 0

6990 Refunds and Other Miscellaneous Revenue 35,900

REVENUE FROM LOCAL SOURCES 25,568,107


4/23

Page B-2



Amounts

115226003AUN:

Printed 5/18/2013 5:40:33 PM v2.1


Middletown Area SD

PROPOSED VERSION

REVENUE FROM STATE SOURCES

7110 Basic Education Funding (Gross) 7,413,586

7160 Tuition for Orphans and Children Placed in Private Homes 0

7170 School Improvement Grants 0

7180 Staff and Program Development 0

7220 Vocational Education 0

7240 Driver Education - Student 0

7250 Migratory Children 0

7260 Workforce Investment Act 0

7271 Special Education Funding for School Aged Pupils 1,521,744

7272 Early Intervention 0

7280 Adult Literacy 0

7292 Pre-K Counts 0

7299 Other Program Subsidies Not Listed in 7200 Series 0

7310 Transportation (Regular and Additional) 606,639

7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy 590,2367330 Health Services (Medical, Dental, Nurse, Act 25) 47,500

7340 State Property Tax Reduction Allocation 919,638

7350 Sewage Treatment Operations / Environmental Subsidies 0

7360 Safe Schools 0

7400 Vocational Training of the Unemployed 0

7501 PA Accountability Grants 163,913

7598 Revenue for the Support of Public Schools 0

7599 Other State Revenue Not Listed in the 7500 Series 0

7810 State Share of Social Security and Medicare Taxes 625,067

7820 State Share of Retirement Contributions 1,368,298

7900 Revenue for Technology 0

REVENUE FROM STATE SOURCES 13,256,621


5/23

Page B-3



Amounts

115226003AUN:

Printed 5/18/2013 5:40:34 PM v2.1


Middletown Area SD

PROPOSED VERSION

REVENUE FROM FEDERAL SOURCES

8110 Payments for Federally Impacted Areas - P.L. 81-874 0

8190 Other Unrestricted Grants-in-Aid Direct from Federal Government 0

8200 Unrestricted Grants-in-Aid from Federal Gov't Through Commonwealth 0

8310 Payments for Federally Impacted Areas - P.L. 81-815 0

8320 Energy Conservation Grants - TA and ECM 0

8390 Other Restricted Grants-in-Aid Directly from Federal Government 0

8511 Grants for IDEA and NCLB Programs not Specified in 8510 series 0

8512 IDEA, Part B 0

8513 IDEA, Section 619 0

8514 NCLB, Title I - Improving the Acad. Achvmnt. of the Disadvantaged 489,169

8515 NCLB, Title II - Prep., Train. & Recruit. High Qual. Teachers & Principals 85,643

8516 NCLB, Title III - Language Instr. for LEP and Immgrant Students 0

8517 NCLB, Title IV - 21st Century Schools 0

8519 NCLB, Title VI - Flexibility and Accountability 0

8521 Vocational Education - Operating Expenditures 08540 Nutrition Education and Training 0

8560 Federal Block Grants 0

8580 Child Care and Development Block Grants 0

8610 Homeless Assistance Act 0

8620 Adult Basic Education 0

8640 Headstart 0

8660 Workforce Investment Act 0

8690 Other Restricted Federal Grants-in-Aid Through the Commonwealth 0

8701 ARRA - IDEA, Part B 0

8702 ARRA - IDEA, Section 619 0

8703 ARRA - Title I, Part A & D 0

8704 ARRA - Title I, School Improvement 0

8705 ARRA - Title II, Part D Education Technology 0

8706 ARRA - McKinney-Vento Homeless 0

8707 ARRA - National School Lunch Program Equipment 0

8708 ARRA - State Fiscal Stabilization Fund 0

8709 ARRA Education Jobs Fund (EdJobs) 0

8721 ARRA - Head Start 0

8731 ARRA - Build America Bonds 0

8732 ARRA-Qualified School Construction Bonds (QSCB) 0

8733 ARRA-Qualified Zone Academy Bonds (QZAB) 0

8734 ARRA - Race to the Top 0

8799 ARRA - Miscellaneous Revenue 08810 School-Based Access Medicaid Reimbursement Program (SBAP) (ACCESS) 75,620


6/23

Page B-4



Amounts

115226003AUN:

Printed 5/18/2013 5:40:34 PM v2.1


Middletown Area SD

PROPOSED VERSION

8820 Medical Assistance Reimbursement For Administrative Claiming (Quarterly) 0

8830 Medical Assistance Reimbursements (ACCESS) - Early Intervention 0

REVENUE FROM FEDERAL SOURCES 650,432


7/23

Page B-5



Amounts

115226003AUN:

Printed 5/18/2013 5:40:34 PM v2.1


Middletown Area SD

PROPOSED VERSION

OTHER FINANCING SOURCES

9100 Sale of Bonds 0

9200 Proceeds From Extended Term Financing 0

9320 Special Revenue Fund Transfers 0

9330 Capital Projects Fund Transfers 0

9340 Debt Service Fund Transfers 0

9350 Enterprise Fund Transfers 0

9360 Internal Service Fund Transfers 0

9370 Trust and Agency Fund Transfers 0

9380 Activity Fund Transfers 0

9390 Permanent Fund Transfers 0

9400 Sale or Compensation for Loss of Fixed Assets 0

9500 Capital Contributions 0

9710 Transfers from Component Units 0

9720 Transfers from Primary Governments 0

9800 Intrafund Transfers In 09900 Other Financing Sources Not Listed in the 9000 Series 0

OTHER FINANCING SOURCES 0

TOTAL ESTIMATED REVENUES AND OTHER SOURCES 39,475,160


8/23

Real Estate Tax Rate (RETR) Report for

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

2013-2014

Page C-1

115226003AUN:

Printed 5/18/2013 5:40:38 PM v2.1


Middletown Area SD

PROPOSED VERSION

Act 1 Index (cur rent ): 2.2%

TotalDauphin

4Number of Decimals For Tax Rate Calculation:

Calculation Method: Revenue

$18,811,922Approx. Tax Revenue from RE Taxes:

$919,638Amoun t of Tax Relief for Homest ead Excl usi ons

$19,731,560Total Approx . Tax Revenue:

+

$20,773,909Approx. Tax Levy fo r Tax Rate Calc ulat ion :

c. 2011 STEB Market Value

a. Assessed Value

b. Real Estate Mills

$928,437,000

21.4000

$928,437,000

d. Assessed Value

$1,046,765,964

$938,523,200

$1,046,765,964

$938,523,200

2012-13 Data

2013-14 DataI.

$19,868,552 $19,868,552

g. Percent of Total Market Value 100.00000%

$19,868,552

100.00000%

$19,868,552

2012-13 Calculation s

2013-14 Calculation s

II.

f. 2012-13 Tax Levy

h. Rebalanced 2012-13 Tax Levy

i. Base Mills Subject to Index

(a * b)

(f Total * g)

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

21.4000

j. Weighted Avg. Collection Percentage 94.75000%

(k / d * 1000)

Calculation of Tax Rates and Levies Generated

k. Tax Levy Needed $20,773,909 $20,773,909

22.1346

e. Assessed Value of New Constr/ Renov $0 $0

(h / a * 1000) if no reassessment

III.

$20,773,836 $20,773,836

(l / 1000 * d)

n. Tax Levy minus Tax Relief for Homestead Exclusions $19,854,198

(m - Amount of Tax Relief for Homestead Exclusions)

94.75000%

l. 2013-14 Real Estate Tax Rate

o. Net Tax Revenue Generated By Mills $18,811,853

(n * Est. Pct. Collection)

(Approx. Tax Levy * g)

m. Tax Levy Generated by Mills


9/23



2013-2014

Page C-2

115226003AUN:

Printed 5/18/2013 5:40:39 PM v2.1


Middletown Area SD

PROPOSED VERSION


TotalDauphin






+


(i * (1 + Index))

p. Maximum Mills Based On Index

s. Millage Rate within Index?

21.8708

No

(If l > p Then No)

r. Maximum Tax Levy Based On Index $20,526,253 $20,526,253

(p / 1000) * d)

if (m > r), (m - r)

t. Tax Levy In Excess of Index $247,583 $247,583

Index Maximums

u. Tax Revenue In Excess of Index $234,585 $234,585

(t * Est. Pct. Collection)

IV.

if (l > p), (l - p)

q. Mills In Excess of Index 0.2638 0.2638

V.

Assessed Value Exclusion per Homestead

Median Assessed Value of Homestead Properties

Information Related to Property Tax Relief

$9,106

4,563 4,563

$86,900

Number of Homestead/Farmstead Properties


10/23



2013-2014

Page C-3

115226003AUN:

Printed 5/18/2013 5:40:40 PM v2.1


Middletown Area SD

PROPOSED VERSION


TotalDauphin






+


State Property Tax Reduction Allocation used for: Homestead Exclusions

Amount of Tax Relief from State/Local Sources

$919,638 $0Lowering RE Tax RatePrior Year State Property Tax Reduction Allocation used for: Homestead Exclusions $0

$919,638

$919,638

$0


11/23

Page D-1

LOCAL EDUCATION AGENCY TAX DATA (TAXD)

REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511)115226003AUN:

Printed 5/18/2013 5:40:42 PM v2.1


Middletown Area SD

PROPOSED VERSION

County Name Taxable Assessed Value Real Estate Mills

6111 Current Real Estate Taxes

CODE

Tax Levy Generated by Mills Percent Collected

Net Tax RevenueGenerated By Mills

Amount of Tax Relief forHomestead Exclusions

Tax Levy Minus HomesteadExclusions

Dauphin 938,523,200 22.1346 20,773,836 94.75000%

0 0 0.00000%

0 0 0.00000%

0 0 0.00000%

938,523,200Totals: 18,811,85320,773,836 919,638 94.75000%19,854,198- = =

Rate Estimated Revenue

6120 Per Capita Taxes, Section 679 0.00 0

6140 Current Act 511 Taxes - Flat Rate Assessments Rate Add'l Rate (if appl.) Tax Levy Estimated Revenue

6141 Per Capita Taxes, Act 511 $0.00 $0.00 0 0

6142 Occupation Taxes - Flat Rate $0.00 $0.00 0 0

6143 Local Services / Occupational Privilege Taxes $10.00 $0.00 65,000 47,800

6144 Trailer Taxes $0.00 $0.00 0 0

6145 Business Privilege Taxes - Flat Rate $0.00 $0.00 0 0

6146 Mechanical Device Taxes - Flat Rate $0.00 $0.00 0 0

6149 Other Flat Rate Assessments $0.00 $0.00 0 0

47,80065,000Total Current Act 511 Taxes - Flat Rate Assessments

6150 Current Act 511 Taxes - Proportional Assessments Rate Add'l Rate (if appl.) Tax Levy Estimated Revenue

6151 Earned Income Taxes, Act 511 1.25% 0.00% 4,250,000 4,250,000

6152 Occupation Taxes - Proportional Rate 0 0 0 0

6153 Real Estate Transfer Taxes 0.50% 0.00% 163,000 163,000

6154 Amusement Taxes 0.00% 0.00% 0 0

6155 Business Privilege Taxes - Proportional Rate 0 0 0 0

6156 Mechanical Device Taxes - Percentage 0.00% 0.00% 0 0

6157 Mercantile Taxes 0 0 0 0

6159 Other Proportional Assessments 10.00% 0.00% 562,000 562,000

4,975,0004,975,000Total Current Act 511 Taxes - Proportional Assessments

Total Act 511, Current Taxes 5,022,800

Act 511 Tax Limit 1,046,765,964 12X---> 12,561,192

Market Value Mills (511 Limit)


12/23

Comparison of Tax Rate Changes to Index (CTRI)

2012-2013 vs. 2013-2014

Page E-1

TaxFunction Description 2012-2013 2013-2014

Tax Rate Charged in: PercentChange in

Rate

Less thanor equal to

Index

PercentChange in

Rate

Less thanor equal to

Index2012-2013 2013-2014

Charged in:

Addi tio nal Tax Rate

(Rebalanced) (Rebalanced)Index

115226003AUN:

Printed 5/18/2013 5:40:49 PM v2.1


Middletown Area SD

PROPOSED VERSION

6111 Current Real Estate Taxes

2.2%Dauphin County 21.4000 22.1346 3.43% No

Per Capita Taxes, Section 6796120

Act 1 EIT/PIT

Earned Income Taxes, Act 16131

Personal Income Taxes, Act 16132

Act 511 Flat Rate Taxes

Per Capita Taxes, Act 5116141

Occupation Taxes - Flat Rate6142

2.2%Local Services / Occupational Privilege Tax $10.00 $10.00 0.00% Yes6143

Trailer Taxes6144

Business Privilege Taxes - Flat Rate6145

Mechanical Device Taxes - Flat Rate6146

Other Flat Rate Assessments6149

Act 511 Proportional Rate Taxes

2.2%Earned Income Taxes, Act 511 1.250% 1.250% 0.00% Yes6151

Occupation Taxes - Proportional Rate6152

2.2%Real Estate Transfer Taxes 0.500% 0.500% 0.00% Yes6153

Amusement Taxes6154

Business Privilege Taxes - Proportional Rate6155

Mechanical Device Taxes - Percentage6156

Mercantile Taxes6157

2.2%Other Proportional Assessments 10.000% 10.000% 0.00% Yes6159


13/23

No school district shall approve an increase in real property taxes unless it has adopted a budgetthat includes an estimated, ending unreserved undesignated fund balance (unassigned)

CERTIFICATION OF ESTIMATED ENDING FUND BALANCE

24 PS 6-688

(10/2010)

Middletown Area SD

SCHOOL DISTRICT NAME

Dauphin

COUNTY NAME

115226003

AUN

If yes, see information below, taken from the

2013-2014FROM GENERAL FUND BUDGET

General Fund Budget.2013-2014

Did you raise property taxes in SY 2013-2014 (compared to 2012-2013 )? Yes

No

$39,884,378.00Total Budgeted Expenditures

less than or equal to the specified percentage of its total budgeted expenditures:

Total Budgeted Expenditures Fund Balance % Limit(less than or equal to)

12.0%Less Than or Equal to $11,999,999

11.5%Between $12,000,000 and $12,999,999

11.0%Between $13,000,000 and $13,999,999

10.5%Between $14,000,000 and $14,999,999

10.0%Between $15,000,000 and $15,999,9999.5%Between $16,000,000 and $16,999,999

9.0%Between $17,000,000 and $17,999,999

8.5%Between $18,000,000 and $18,999,999

8.0%Greater Than or Equal to $19,000,000


14/23

Page F-1

AMOUNTSITEM

ESTIMATED EXPENDITURES AND OTHER FINANCING USES: BUDGET SUMMARY

115226003AUN:

Printed 5/18/2013 5:41:02 PM v2.1


Middletown Area SD

PROPOSED VERSION

Instruction1000

1100 Regular Programs - Elementary/Secondary 14,017,284

1200 Special Programs - Elementary/Secondary 5,263,314

1300 Vocational Education 1,160,371

1400 Other Instructional Programs - Elementary/Secondary 263,064

1500 Nonpublic School Programs 15,000

1600 Adult Education Programs 286,641

1700 Higher Education Programs 0

1800 Pre-Kindergarten 0

Total 1000 Instruction 21,005,674

Support Services2000

2100 Support Services - Pupil Personnel 1,829,325

2200 Support Services - Instructional Staff 1,029,869

2300 Support Services - Administration 2,122,466

2400 Support Services - Pupil Health 515,472

2500 Support Services - Business 492,753

2600 Operation & Maintenance of Plant Services 3,360,103

2700 Student Transportation Services 1,429,258

2800 Support Services - Central 1,093,7622900 Other Support Services 23,575

Total 2000 Support Services 11,896,583

Operation of Non-instructional Services3000

3100 Food Services 0

3200 Student Activities 981,807

3300 Community Services 70,170

3400 Scholarships and Awards 0

Total 3000 Operation of Non-instructional Services 1,051,977

Facilities Acquisition, Construction and Improvement Services4000

4000 Facilities Acquisition, Construction and Improvement Services 2,000

Total 4000 Faciliti es Acquisi tion, Construc tion and Improvement 2,000

33,956,234Total Estimated ExpendituresOther Expenditures and Financing Uses5000

5100 Debt Service 0

5200 Interfund Transfers - Out 5,508,144

5300 Transfers Involving Component Units 0

5900 Budgetary Reserve 420,000

5,928,144Total Other Financing Uses

39,884,378Total Estimated Expenditures and Other Financing Uses

0Appropr iati on of Prio r Year Fund Balance

39,884,378Total Appropriations

7,284,062Ending Committed, Assigned and Unassigned Fund Balance


15/23

Page G-1

AmountsFunction-Object Description

ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL

115226003AUN:

Printed 5/18/2013 5:41:05 PM v2.1


Middletown Area SD

PROPOSED VERSION

1000 INSTRUCTION

1100 Regular Programs - Elementary/Secondary

100 Personnel Services-Salaries 7,938,418

200 Personnel Services-Employee Benefits 3,996,929300 Purchased Professional & Technical Services 569,780

400 Purchased Property Services 294,142

500 Other Purchased Services 630,035

600 Supplies 402,538

700 Property 153,532

800 Other Objects 31,910

Total Regular Programs - Elementary/Secondary 14,017,284

1200 Special Programs - Elementary/Secondary


200 Personnel Services-Employee Benefits 1,170,459

300 Purchased Professional & Technical Services 977,227

400 Purchased Property Services 140500 Other Purchased Services 379,448

600 Supplies 22,811

700 Property 3,727


Total Special Programs - Elementary/Secondary 5,263,314

1300 Vocational Education

100 Personnel Services-Salaries 0

200 Personnel Services-Employee Benefits 0

300 Purchased Professional & Technical Services 0

400 Purchased Property Services 0

500 Other Purchased Services 1,160,371

600 Supplies 0700 Property 0

800 Other Objects 0

Total Vocational Education 1,160,371

1400 Other Instructional Programs - Elementary/Secondary

100 Personnel Services-Salaries 47,443

200 Personnel Services-Employee Benefits 11,851




600 Supplies 100

700 Property 0

800 Other Objects 0Total Other Instructional Programs - Elementary/Secondary 263,064


16/23

Page G-2



115226003AUN:

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Middletown Area SD

PROPOSED VERSION

1500 Nonpublic School Programs



300 Purchased Professional & Technical Services 15,000400 Purchased Property Services 0

500 Other Purchased Services 0

600 Supplies 0

700 Property 0

800 Other Objects 0

Total Nonpublic School Programs 15,000

1600 Adult Education Programs





500 Other Purchased Services 286,641600 Supplies 0

700 Property 0

800 Other Objects 0

Total Adult Education Programs 286,641

1700 Higher Education Programs


600 Supplies 0

Total Higher Education Programs 0

1800 Pre-Kindergarten



300 Purchased Professional & Technical Services 0400 Purchased Property Services 0


600 Supplies 0

700 Property 0

800 Other Objects 0

Total Pre-Kindergarten 0

Total Instruction 21,005,674


17/23

Page G-3



115226003AUN:

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Middletown Area SD

PROPOSED VERSION

2000 SUPPORT SERVICES

2100 Support Services - Pupil Personnel


200 Personnel Services-Employee Benefits 524,724300 Purchased Professional & Technical Services 49,246



600 Supplies 41,195

700 Property 2,595


Total Support Services - Pupil Personnel 1,829,325

2200 Support Services - Instructional Staff




400 Purchased Property Services 7,700500 Other Purchased Services 7,083

600 Supplies 78,835

700 Property 3,131


Total Support Services - Instructional Staff 1,029,869

2300 Support Services - Administration






600 Supplies 30,151700 Property 5,400


Total Support Services - Administration 2,122,466

2400 Support Services - Pupil Health






600 Supplies 3,865

700 Property 10,000

800 Other Objects 50Total Support Services - Pupil Health 515,472


18/23

Page G-4



115226003AUN:

Printed 5/18/2013 5:41:06 PM v2.1


Middletown Area SD

PROPOSED VERSION

2500 Support Services - Business






600 Supplies 31,400

700 Property 0


Total Support Services - Business 492,753

2600 Operation & Maintenance of Plant Services





500 Other Purchased Services 111,865600 Supplies 447,558

700 Property 22,355


Total Operation & Maintenance of Plant Services 3,360,103

2700 Student Transportation Services





500 Other Purchased Services 1,225,566

600 Supplies 11,450

700 Property 60,000800 Other Objects 560

Total Student Transportation Services 1,429,258

2800 Support Services - Central






600 Supplies 53,013

700 Property 203,247


Total Support Services - Central 1,093,762


19/23

Page G-5



115226003AUN:

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Middletown Area SD

PROPOSED VERSION

2900 Other Support Services






600 Supplies 0

700 Property 0

800 Other Objects 0

Total Other Support Services 23,575

Total Support Services 11,896,583

3000 OPERATION OF NON-INSTRUCTIONAL SERVICES

3100 Food Services



300 Purchased Professional & Technical Services 0400 Purchased Property Services 0


600 Supplies 0

700 Property 0

800 Other Objects 0

Total Food Services 0

3200 Student Activities





500 Other Purchased Services 104,012600 Supplies 46,194

700 Property 68,531


Total Student Activities 981,807


20/23

Page G-6



115226003AUN:

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Middletown Area SD

PROPOSED VERSION

3300 Community Services






600 Supplies 9,446

700 Property 0


Total Community Services 70,170

3400 Scholarships and Awards






600 Supplies 0

700 Property 0

800 Other Objects 0

Total Scholarships and Awards 0

Total Operation of Non-instructional Services 1,051,977

4000 FACILITIES ACQUISITION, CONSTRUCTION AND IMPROVEMENT

4000 Facilities Acquisition, Construction and Improvement Services





500 Other Purchased Services 0600 Supplies 0

700 Property 2,000

Total Facilities Acquisition, Construction and Improvement Services 2,000

5000 OTHER EXPENDITURES AND FINANCING USES

5100 Debt Service

800 Other Objects 0

900 Other Uses of Funds 0

Total Debt Service 0

5200 Interfund Transfers - Out

900 Other Uses of Funds 5,508,144

Total Interfund Transfers - Out 5,508,144


21/23

Page G-7



115226003AUN:

Printed 5/18/2013 5:41:06 PM v2.1


Middletown Area SD

PROPOSED VERSION

5300 Transfers Involving Component Units

900 Other Uses of Funds 0

Total Transfers Involving Component Units 0

5900 Budgetary Reserve


Total Budgetary Reserve 420,000

Total Other Expenditures and Financing Uses 5,928,144

39,884,378TOTAL EXPENDITURES


22/23

Page H-1

06/30/2013 Estimate 06/30/2014 Projection

SCHEDULE OF CASH AND INVESTMENTS (CAIN)

115226003AUN:

Printed 5/18/2013 5:41:07 PM v2.1


Middletown Area SD

PROPOSED VERSION

CASH AND SHORT-TERM INVESTMENTS

General Fund 7,191,674 7,762,456

Special Revenue Fund

Athletic/School-Sponsored Extra Curricular Activities 0 0

Other Comptroller-Approved Special Revenue Fund 0 0

Capital Projects Fund

Capital Reserve Fund - 690 0 0

Capital Reserve Fund - 1431 3,142,526 1,500,000

Capital Projects Fund Other 1,589 1,589

Debt Service Fund 0 0

Enterprise Fund (Food Service, Child Care) 288,500 288,500

Internal Service Fund 0 0

Fiduciary Trust Fund (Investment, Pension) 387,000 387,000

Agency Fund 115,000 115,000

11,126,289 10,054,545Total Cash and Short-Term Investments

LONG-TERM INVESTMENTS

General Fund 980,000 0

Special Revenue Fund

Athletic/School-Sponsored Extra Curricular Activities 0 0

Other Comptroller-Approved Special Revenue Fund 0 0

Capital Projects Fund



Capital Projects Fund Other 0 0

Debt Service Fund 0 0

Enterprise Fund (Food Service, Child Care) 0 0

Internal Service Fund 0 0

Fiduciary Trust Fund (Investment, Pension) 0 0

Agency Fund 0 0

980,000 0Total Long-Term Investments

12,106,289TOTAL CASH AND INVESTMENTS 10,054,545


23/23

Page I-1

06/30/2013 Estimate 06/30/2014 Projection

SCHEDULE OF INDEBTEDNESS (DEBT)

115226003AUN:

Printed 5/18/2013 5:41:09 PM v2.1


Middletown Area SD

PROPOSED VERSION

LONG-TERM INDEBTEDNESS

Extended Term Financing Agreements Payable 28,785,000 26,065,000

Other Long-Term Liabilities 2,500,000 2,500,000

Bonds Payable 3,100,000 2,370,000

Lease-Purchase Obligations 0 0

Accumulated Compensated Absences 900,000 900,000

Authority Lease Obligations 0 0

35,285,000 31,835,000TOTAL LONG-TERM INDEBTEDNESS

SHORT-TERM PAYABLES

General Fund 0 0

Other Funds 0 0

0 0TOTAL SHORT-TERM PAYABLES

35,285,000TOTAL INDEBTEDNESS 31,835,000

2013-14 proposed final budget

Documents