Page 2

2017-2018 Final General Fund Budget	Validations

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:49 PM	Page - 1 of 1

Val Number
	Description
	Justification
	
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.

			

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:50 PM	Page - 1 of 1

ITEM
	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

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

1,250,000

5,925,043

52,129,178

26,979,160

940,000

$7,175,043

$80,048,338

Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation	$87,223,381

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:50 PM	Page - 1 of 1

	Amount
	
REVENUE FROM LOCAL SOURCES
		
6111 Current Real Estate Taxes
	43,944,526
	
6113 Public Utility Realty Taxes
	54,000
	
6140 Current Act 511 Taxes - Flat Rate Assessments
	20,180
	
6150 Current Act 511 Taxes - Proportional Assessments
	5,503,600
	
6400 Delinquencies on Taxes Levied / Assessed by the LEA
	1,509,500
	
6500 Earnings on Investments
	60,270
	
6700 Revenues from LEA Activities
	52,500
	
6800 Revenues from Intermediary Sources / Pass-Through Funds
	850,000
	
6910 Rentals
	30,000
	
6920 Contributions and Donations from Private Sources
	29,089
	
6980 Revenue from Community Services Activities
	57,513
	
6990 Refunds and Other Miscellaneous Revenue
	18,000
	
REVENUE FROM LOCAL SOURCES	$52,129,178
	
REVENUE FROM STATE SOURCES
		
7110 Basic Education Funding
	11,228,110
	
7160 Tuition for Orphans Subsidy
	70,000
	
7271 Special Education funds for School-Aged Pupils
	3,399,197
	
7311 Pupil Transportation Subsidy
	1,780,000
	
7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy
	300,000
	
7330 Health Services (Medical, Dental, Nurse, Act 25)
	85,000
	
7340 State Property Tax Reduction Allocation
	2,040,513
	
7505 Ready to Learn Block Grant
	706,470
	
7810 State Share of Social Security and Medicare Taxes
	1,360,892
	
7820 State Share of Retirement Contributions
	6,008,978
	
REVENUE FROM STATE SOURCES	$26,979,160
	
REVENUE FROM FEDERAL SOURCES
		
8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged
	600,000
	
8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals
	140,000
	
8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access)
	200,000
	
REVENUE FROM FEDERAL SOURCES	$940,000
TOTAL ESTIMATED REVENUES AND OTHER SOURCES	80,048,338

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

AUN: 103028302	Shaler Area SD	Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code Printed 6/30/2017 1:02:51 PM                                                                                                                                                                                                                                                                            Page - 1 of 3

Act 1 Index (current): 3.2%

Calculation Method:

Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions

Total Approx. Tax Revenue:

Approx. Tax Levy for Tax Rate Calculation:

Rate

$43,944,526

$2,040,513

$45,985,039

$48,788,949

Allegheny	Total

2016-17 Data

a. Assessed Value

b. Real Estate Mills

I. 2017-18 Data

c. 2015 STEB Market Value

d. Assessed Value

e. Assessed Value of New Constr/ Renov

2016-17 Calculations

f. 2016-17 Tax Levy

(a * b)

2017-18 Calculations

$2,090,292,029

22.5600

$1,849,620,693

$2,095,574,213

$0

$47,156,988

$2,090,292,029

$1,849,620,693

$2,095,574,213

$0

$47,156,988

g. Percent of Total Market Value II.	h. Rebalanced 2016-17 Tax Levy

(f Total * g)

i. Base Mills Subject to Index

(h / a * 1000) if no reassessment

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

100.00000% $47,156,988

22.5600

100.00000%

$47,156,988

Calculation of Tax Rates and Levies Generated

j. Weighted Avg. Collection Percentage

k. Tax Levy Needed

(Approx. Tax Levy * g)

l. 2017-18 Real Estate Tax Rate

(k / d * 1000)
III.	m. Tax Levy Generated by Mills

(l / 1000 * 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. Pct. Collection)

94.00213%

$48,788,949

23.2819

$48,788,949

94.00213%

$48,788,949

$48,788,949

$46,748,436

$43,944,526

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

AUN: 103028302	Shaler Area SD	Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code Printed 6/30/2017 1:02:51 PM                                                                                                                                                                                                                                                                            Page - 2 of 3

Act 1 Index (current): 3.2%

Calculation Method:

Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions

Total Approx. Tax Revenue:

Approx. Tax Levy for Tax Rate Calculation:

Rate

$43,944,526

$2,040,513

$45,985,039

$48,788,949

Allegheny	Total

Index Maximums

p. Maximum Mills Based On Index

(i * (1 + Index))

q. Mills In Excess of Index

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

r. Maximum Tax Levy Based On Index

IV.	(p / 1000 * d)

s. Millage Rate within Index?

(If l > 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)

23.2819

0.0000

$48,788,949

Yes

$0

$0

$48,788,949

$0

$0

Information Related to Property Tax Relief

Assessed Value Exclusion per Homestead	$7,227 V.	Number of Homestead/Farmstead Properties                                                  12127

Median Assessed Value of Homestead Properties

12127

$124,500

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

AUN: 103028302	Shaler Area SD	Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code Printed 6/30/2017 1:02:51 PM                                                                                                                                                                                                                                                                            Page - 3 of 3

Act 1 Index (current): 3.2%

Calculation Method:

Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions

Total Approx. Tax Revenue:

Approx. Tax Levy for Tax Rate Calculation:

Rate

$43,944,526

$2,040,513

$45,985,039

$48,788,949

Allegheny	Total

	State Property Tax Reduction Allocation used for: Homestead Exclusions
	$2,040,513
	Lowering RE Tax Rate
	$0
	$2,040,513
	
	Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions
	$0
			$0
	
Amount of Tax Relief from State/Local Sources	$2,040,513

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

LEA : 103028302	Shaler Area SD	REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511) Printed 6/30/2017 1:02:52 PM                                                                                                                                                                                                                                              Page - 1 of 1

CODE
												
6111 Current Real Estate Taxes
				
Amount of Tax Relief for Homestead Exclusions
		
Tax Levy Minus Homestead Exclusions
				
Net Tax Revenue

ls
		
County Name
	Taxable Assessed Value
	Real Estate Mills
	Tax Levy Generated by Mills
						Percent Collected
		Generated By Mil

Allegheny
	2,095,574,213
	23.2819	48,788,949	94.00213%
	
Totals:	2,095,574,213
	48,788,949 -	2,040,513 =	46,748,436 X	94.00213%	=	43,944,526

		Rate

$0.00
Rate
$0.00
$0.00
$5.00
$0.00
$0.00
$0.00
$0.00

Add'l Rate (if appl.)
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
		Estimated Revenue

0
Estimated Revenue
0
0
20,180
0
0
0
0
	
6120
	Current Per Capita Taxes, Section 679
			
Tax Levy
0
0
20,180
0
0
0
0
		
6140
	Current Act 511 Taxes – Flat Rate Assessments
					
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
					
Total Current Act 511 Taxes – Flat Rate Assessments	20,180	20,180
	
6150
	Current Act 511 Taxes – Proportional Assessments
	Rate
0.500%
0.000
0.500%
0.000%
0.000
0.000%
0.000
0
	Add'l Rate (if appl.)
0.000%
0.000
0.000%
0.000%
0.000
0.000%
0.000
0
	Tax Levy
5,100,000
0
403,600
0
0
0
0
0
	Estimated Revenue
5,100,000
0
403,600
0
0
0
0
0
	
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
					
Total Current Act 511 Taxes – Proportional Assessments Total Act 511, Current Taxes
	5,503,600                                       5,503,600 5,523,780
Act 511 Tax Limit	-->	1,849,620,693 X	12	22,195,448
Market Value	Mills	(511 Limit)

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:52 PM	Page - 1 of 1

Tax Functio n

6111

Description
	Tax Rate C

2016-17 (Rebalanced)
	harged in:
	
Percent Change in Rate
	
Less than or equal to Index

Index
	Additional Charge

2016-17 (Rebalanced)
	Tax Rate d in:
	
Percent Change in Rate
	
Less than or equal to Index
	
			2017-18
					2017-18
			
	Current Real Estate Taxes
Allegheny
			
3.20%	Yes

0.00%	Yes

0.00%	Yes

0.00%	Yes
	
3.2%

3.2%

3.2%

3.2%
			
		22.5600
	23.2819
					
Current Act 511 Taxes – Flat Rate Assessments

6143     Current Act 511 Local Services Taxes

Current Act 511 Taxes – Proportional Assessments
							
	$5.00
	$5.00

6151

6153
	Current Act 511 Earned Income Taxes

Current Act 511 Real Estate Transfer Taxes
	0.500%
	0.500%
					
		0.500%
	0.500%

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:53 PM	Page - 1 of 1

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
	35,599,799
	
1200 Special Programs - Elementary / Secondary
	12,014,343
	
1300 Vocational Education
	1,412,027
	
1400 Other Instructional Programs - Elementary / Secondary
	1,468,695
	
Total Instruction	$50,494,864
	
2000 Support Services
		
2100 Support Services - Students
	2,660,469
	
2200 Support Services - Instructional Staff
	1,113,787
	
2300 Support Services - Administration
	4,025,904
	
2400 Support Services - Pupil Health
	1,223,218
	
2500 Support Services - Business
	791,884
	
2600 Operation and Maintenance of Plant Services
	7,578,849
	
2700 Student Transportation Services
	5,232,844
	
2800 Support Services - Central
	1,617,885
	
2900 Other Support Services
	61,425
	
Total Support Services	$24,306,265
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
	1,469,380
	
3300 Community Services
	55,700
	
Total Operation of Non-Instructional Services	$1,525,080
	
5000 Other Expenditures and Financing Uses
		
5100 Debt Service / Other Expenditures and Financing Uses
	475,884
	
5200 Interfund Transfers - Out
	7,034,642
	
Total Other Expenditures and Financing Uses	$7,510,526
Total Estimated Expenditures and Other Financing Uses	$83,836,735

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

LEA : 103028302	Shaler Area SD

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	19,689,539
	
200 Personnel Services - Employee Benefits
	13,230,605
	
300 Purchased Professional and Technical Services
	55,650
	
400 Purchased Property Services
	44,600
	
500 Other Purchased Services
	1,358,025
	
600 Supplies
	1,046,495
	
700 Property
	174,885
	
Total Regular Programs - Elementary / Secondary	$35,599,799
	
1200 Special Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	5,323,986
	
200 Personnel Services - Employee Benefits
	3,665,523
	
300 Purchased Professional and Technical Services
	966,014
	
500 Other Purchased Services
	2,009,155
	
600 Supplies
	33,915
	
700 Property
	15,750
	
Total Special Programs - Elementary / Secondary	$12,014,343
	
1300 Vocational Education
		
100 Personnel Services - Salaries
	53,702
	
200 Personnel Services - Employee Benefits
	22,325
	
400 Purchased Property Services
	4,000
	
500 Other Purchased Services
	1,332,000
	
Total Vocational Education	$1,412,027
	
1400 Other Instructional Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	759,533
	
200 Personnel Services - Employee Benefits
	460,574
	
300 Purchased Professional and Technical Services
	15,000
	
500 Other Purchased Services
	220,500
	
600 Supplies
	13,088
	
Total Other Instructional Programs - Elementary / Secondary	$1,468,695
	
Total Instruction	$50,494,864
	
2000 Support Services
		
2100 Support Services - Students
		
100 Personnel Services - Salaries
	1,546,874
	
200 Personnel Services - Employee Benefits
	1,009,483
	
300 Purchased Professional and Technical Services
	45,570
	
400 Purchased Property Services
	1,313
	
500 Other Purchased Services
	7,141
	
600 Supplies
	48,828
	
800 Other Objects
	1,260
	
Total Support Services - Students	$2,660,469
	
2200 Support Services - Instructional Staff
		
100 Personnel Services - Salaries
	596,574

Printed 6/30/2017 1:02:53 PM	Page - 1 of 4

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:53 PM	Page - 2 of 4

Description
	Amount
	
200 Personnel Services - Employee Benefits
	287,852
	
300 Purchased Professional and Technical Services
	59,300
	
400 Purchased Property Services
	4,376
	
500 Other Purchased Services
	6,410
	
600 Supplies
	150,475
	
700 Property
	8,800
	
Total Support Services - Instructional Staff	$1,113,787
	
2300 Support Services - Administration
		
100 Personnel Services - Salaries
	2,036,356
	
200 Personnel Services - Employee Benefits
	1,291,958
	
300 Purchased Professional and Technical Services
	416,000
	
400 Purchased Property Services
	32,450
	
500 Other Purchased Services
	163,920
	
600 Supplies
	25,900
	
700 Property
	5,000
	
800 Other Objects
	54,320
	
Total Support Services - Administration	$4,025,904
	
2400 Support Services - Pupil Health
		
100 Personnel Services - Salaries
	520,809
	
200 Personnel Services - Employee Benefits
	353,317
	
300 Purchased Professional and Technical Services
	334,675
	
400 Purchased Property Services
	893
	
500 Other Purchased Services
	336
	
600 Supplies
	12,337
	
700 Property
	851
	
Total Support Services - Pupil Health	$1,223,218
	
2500 Support Services - Business
		
100 Personnel Services - Salaries
	413,542
	
200 Personnel Services - Employee Benefits
	253,842
	
300 Purchased Professional and Technical Services
	35,000
	
400 Purchased Property Services
	67,550
	
500 Other Purchased Services
	13,350
	
600 Supplies
	7,500
	
800 Other Objects
	1,100
	
Total Support Services - Business	$791,884
	
2600 Operation and Maintenance of Plant Services
		
100 Personnel Services - Salaries
	2,965,290
	
200 Personnel Services - Employee Benefits
	1,915,157
	
300 Purchased Professional and Technical Services
	128,200
	
400 Purchased Property Services
	1,462,775
	
500 Other Purchased Services
	320,000
	
600 Supplies
	643,490
	
700 Property
	142,280
	
800 Other Objects
	1,657
	
Total Operation and Maintenance of Plant Services	$7,578,849

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:53 PM	Page - 3 of 4

Description
	Amount
	
2700 Student Transportation Services
		
100 Personnel Services - Salaries
	36,008
	
200 Personnel Services - Employee Benefits
	13,836
	
300 Purchased Professional and Technical Services
	100,000
	
500 Other Purchased Services
	5,056,500
	
600 Supplies
	26,500
	
Total Student Transportation Services	$5,232,844
	
2800 Support Services - Central
		
100 Personnel Services - Salaries
	772,593
	
200 Personnel Services - Employee Benefits
	480,872
	
300 Purchased Professional and Technical Services
	31,100
	
500 Other Purchased Services
	15,650
	
600 Supplies
	163,600
	
700 Property
	152,000
	
800 Other Objects
	2,070
	
Total Support Services - Central	$1,617,885
	
2900 Other Support Services
		
500 Other Purchased Services
	61,425
	
Total Other Support Services	$61,425
	
Total Support Services	$24,306,265
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
		
100 Personnel Services - Salaries
	967,247
	
200 Personnel Services - Employee Benefits
	105,428
	
300 Purchased Professional and Technical Services
	43,700
	
400 Purchased Property Services
	25,250
	
500 Other Purchased Services
	202,605
	
600 Supplies
	91,225
	
700 Property
	20,325
	
800 Other Objects
	13,600
	
Total Student Activities	$1,469,380
	
3300 Community Services
		
100 Personnel Services - Salaries
	40,000
	
400 Purchased Property Services
	5,000
	
500 Other Purchased Services
	700
	
600 Supplies
	10,000
	
Total Community Services	$55,700
	
Total Operation of Non-Instructional Services	$1,525,080
	
5000 Other Expenditures and Financing Uses
		
5100 Debt Service / Other Expenditures and Financing Uses
		
800 Other Objects
	207,086
	
900 Other Uses of Funds
	268,798
	
Total Debt Service / Other Expenditures and Financing Uses	$475,884

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:53 PM	Page - 4 of 4

Description
	Amount
	
5200 Interfund Transfers - Out
		
900 Other Uses of Funds
	7,034,642
	
Total Interfund Transfers - Out	$7,034,642
	
Total Other Expenditures and Financing Uses	$7,510,526
TOTAL EXPENDITURES	$83,836,735

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:53 PM

Cash and Short-Term Investments

General Fund

Public Purpose (Expendable) Trust Fund

Other Comptroller-Approved Special Revenue Funds

Athletic / School-Sponsored Extra Curricular Activities Fund

Capital Reserve Fund - § 690, §1850

Capital Reserve Fund - § 1431

Other Capital Projects Fund

Debt Service Fund

Food Service / 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 Cash and Short-Term Investments

Long-Term Investments

General Fund

Public Purpose (Expendable) Trust Fund

Other Comptroller-Approved Special Revenue Funds

Athletic / School-Sponsored Extra Curricular Activities Fund

Capital Reserve Fund - § 690, §1850

Capital Reserve Fund - § 1431

Other Capital Projects Fund

Debt Service Fund

Food Service / 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

06/30/2017 Estimate

5,000,000

341,000

6,300,000

500,000

5,000

500,000

$12,646,000

06/30/2017 Estimate

3,000,000

16,300,000

Page - 1 of 2

06/30/2018 Projection

2,250,000

341,000

1,000,000

500,000

5,000

500,000

$4,596,000

06/30/2018 Projection

1,000,000

500,000

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:53 PM

Long-Term Investments

Permanent Fund

Total Long-Term Investments

TOTAL CASH AND INVESTMENTS

06/30/2017 Estimate

$19,300,000

$31,946,000

Page - 2 of 2

06/30/2018 Projection

$1,500,000

$6,096,000

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:54 PM	Page - 1 of 6

Long-Term Indebtedness

General Fund

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total General Fund

Public Purpose (Expendable) Trust Fund 0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Public Purpose (Expendable) Trust Fund

Other Comptroller-Approved Special Revenue Funds 0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - § 690, §1850
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable

06/30/2017 Estimate

250,000

1,050,000

1,700,000

$3,000,000

06/30/2018 Projection

200,000

1,075,000

1,700,000

$2,975,000

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:54 PM	Page - 2 of 6

Long-Term Indebtedness

0530 Lease-Purchase Obligations

0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Capital Reserve Fund - § 690, §1850 Capital Reserve Fund - § 1431
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Capital Reserve Fund - § 1431 Other Capital Projects Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Other Capital Projects Fund Debt Service Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Debt Service Fund

Food Service / Cafeteria Operations Fund 0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences

0550 Authority Lease Obligations

06/30/2017 Estimate

84,000,000 15,000,000

$99,000,000

06/30/2018 Projection

78,400,000 14,900,000

$93,300,000

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:54 PM	Page - 3 of 6

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

0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Food Service / Cafeteria Operations Fund Child Care Operations Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Child Care Operations Fund Other Enterprise Funds
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Other Enterprise Funds Internal Service Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Internal Service Fund Private Purpose Trust Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Private Purpose Trust Fund

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:54 PM	Page - 4 of 6

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

Investment Trust Fund

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Investment Trust Fund Pension Trust Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Pension Trust Fund Activity Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Activity Fund Other Agency Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Other Agency Fund Permanent Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:54 PM	Page - 5 of 6

Long-Term Indebtedness

0530 Lease-Purchase Obligations

0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
Total Permanent Fund

Total Long-Term Indebtedness

06/30/2017 Estimate

$102,000,000

06/30/2018 Projection

$96,275,000

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:54 PM	Page - 6 of 6

Short-Term Payables

General Fund

Public Purpose (Expendable) Trust Fund

Other Comptroller-Approved Special Revenue Funds

Athletic / School-Sponsored Extra Curricular Activities Fund

Capital Reserve Fund - § 690, §1850

Capital Reserve Fund - § 1431

Other Capital Projects Fund

Debt Service Fund

Food Service / Cafeteria Operations Fund

Child Care Operations Fund

Other Enterprise Funds

Internal Service Fund

Private Purpose Trust Fund

Investment Trust Fund

Pension Trust Fund

Activity Fund

Other Agency Fund

Permanent Fund

Total Short-Term Payables

06/30/2017 Estimate

16,000,000

600,000

10,000

$16,610,000

06/30/2018 Projection

16,000,000

150,000

10,000

$16,160,000

TOTAL INDEBTEDNESS
	$118,610,000
	$112,435,000

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

LEA : 103028302	Shaler Area SD

Printed 6/30/2017 1:02:55 PM

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

Page - 1 of 1

Amounts

1,250,000

2,136,646

$3,386,646

5900 Budgetary Reserve

Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve	$3,386,646