LEA Name: Line Mountain SO Class: 3 AUN Number: 116493503 County:iorthumberland

PDE-2028 - FINAL GENERAL FUND BUDGET

Fiscal Year 07/01/2009 - 06/30/2010

----- ---
General Fund Budget Approval

Data 01 Adoption olllle General Fund Budget: 61912009

p-;..4,yyy
the yyyyyyyyyyyyyyyyyyyyyy
BOard Dale
(;-<j-Oct.

yyyyyyyyyyyyy .-:--_ _ __
Secretary 01 tho Board· Original Signature !\equired OaIeUl/fll.
yyyyyyyyyyyyyyyyy
Chiel School Administrator· Origlnal Signature lIequired Dale
\).. yyyyyy

yyyyyyyyy (570) 758-2733 6017

Contact Person
- - - - - - - - - - - - - - - - _ .. _ - Telephone
----- Extension

yyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyy
E-mail Addre••
-----------

I\oIum 10: Pennsylvania Department 01 Education

Bureau 01 Budget and Fiscal Management
DiviSion 01 Subsidy Data and Administration
333 Marilet s_
Harrisburg, PA 17126-0333

61121200912:46:28 PM
2009-2010 Final General Fund Budget (PDE-2028) ESTIMATED REVENUES AND OTHER FINANCING SOURCES: BUDGET SUMMARY
AUN: 116493503 Line Mountain SO Page A-1
Printed 718/2009 9:47:52 AM v3

ITEM AMOUNTS

Estimated Beginning Unreserved FUnd Balance Available for

Appropriation and Reserves SchedUled For Liquidation During
The Fiscal Year
Estimated Reserve for Encumbrances - Start of Year o
2 Estimated Unreserved Fund Balance - Start of Year 1,984,638
3 o
4 o
5 o
6 o
Total Estimated Beginning Unreserved Fund Balance Available 1,984,638
for Appropriation and Reserves Scheduled For Liquidation
During The Fiscal Year

Estimated Revenues And Other Financing Sources

6000 Revenue from Local Sources 6,094,283
7000 Revenue from State Sources 9,509,178
BOOO Revenue from Federal Sources 271,199
9000 Other Financing Sources o
Total Estimated Revenues And Other Financing Sources 15,874,660

Total Estimated Fund Balance, Revenues. and Other Financing 17,859,298

Sources Available for Appropriation
2009-2010 Final General Fund Budget (PDE-102a) ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL
AUN: 116493503 Line Mountain SO Page B·l
Printed 7/8120099:47:52 AM .3
FUNCTION DESCRIPTION Amounts

REVENUE FROM LOCAL SOURCES

6111 Current Real Estate Taxes 3,844,714
6112 Interim Real Estate Taxes o
6113 PubliC Utility Realty Tax 7,600
6114 Payments in Lieu of Current Taxes - State I local Reimbursement 7,000
6115 Payments in lJeu of Current Taxes - Federal Reimbursement o
6120 Per Capita Tax••, Section 679 22,680
6130 Taxpayer Relief Taxes yyProportional Assessments o
6140 Current Act 511 Taxes· Flat Rate Assessments 22,680
6150 Current Act 511 Taxes - Proportional Assessments 1,473,671
6400 Delinquencies on Taxes levied I Assessed by LEA 424,000
6500 Earnings on Investments 00,000
6700 Revenues from Student Activities 5,500
6800 Revenue from Intermediary Sources I Pass·Through Funds 225,377
6910 Rentals o
6920 Contributions and Donations From Private Sources I Capital Contributions o
6640 Tuilion from Patrons 500
6960 Services Provided Other Local Governmental Units I LEAs o
6970 Services Provided Other Funds o
6980 Revenue From Community SelVice Activities o
6990 Refunds and Other Miscellaneous Revenue 561
REVENUE FROM LOCAL SOURCES 6,094,283
2009-2010 Final General Fund Budget (PDE-2028) ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIL
AUN: 116493503 Line Mountain SO Page B-2
Printed 7/812009 9:47:52 AM v3
FUNCTION DESCRIPTION Amounts

REVENUE FROM STATE SOURCES

7110 Basic Education Funding (Gross) 6,042,741
7140 Charter Schools 100,872
7160 Tuition for Orphans and Children Placed in Private Homes 120,000
7170 Schoollmprovemenl Grants o
7180 Staff and Program Development o
7210 Homebound Instruction 200
7220 Vocational Education 5,749
7230 Alternative Education o
7240 Driver Education - Student 1,000
7250 Migratory Children o
7260 Workforce Investment Act o
7271 Special Education Funding for School Aged Pupils 718,448
7272 Early Intervention o
7280 Adult Literacy o
7291 Educational Assistance Program (Tutoring) 41,822
7292 Pre-K Counts o
7299 Other Program Subsidies Not Listed in 7200 Series o
7310 Transportation (Regular and Additional) 1,200,000
7320 Rental and Sinking Fund Payments I Building Reimbursement Subsidy 236,985
7330 Health Services (Medical, Dental, Nurse, Act 25) 22,000
7340 State Property Tax Reduction Allocation 343,091
7350 Sewage Treatment Operations I Environmental Subsidies o
7360 Safe Schools o
7400 Vocational Training of the Unemployed o
7501 PA Accountability Grants 215,170
7502 Dual Enrollment Grants 9,100
7503 Project 720 I High School Reform o
7599 Other State Revenue Not Listed in the 7500 Series 2,000
7810 State Share of Social Security and Medicare Taxes 275,000
7820 State Share of Retirement Contributions 175,000
7900 Revenue for Technology o
REVENUE FROM STATE SOURCES 9,509,178
2009-2010 Final General Fund Budget (PDE-2028) ESTI",ATEO REVENUES AND OTHER FINANCING SOURCES: DETAIL
AUN: 116493503 Line Mountain SD Page B-3
Printed 7/812009 9:47:52 AM v3
FUNCTION DESCRIPTION Amounts

REVENUE FROM FEDERAL SOURCES

8110 Payments for Federally Impacted Areas· P,L, 81-874 0
8190 Other Unrestricted yyyyyyyyyyyyyyDirect from Federal Government 0
8200 Unrestricted Grants·in-Aid from Federal GolI't Through Commonwealth 0
8310 Payments for Federally Impacted Areas· P.L 81·815 0
8320 Energy COnse"",tlon Grants· TA and ECM a
8390 Other Restricted Grants·in-Aid Oirectly from Federal Government 0
8511 Grants for IDEA and NClB Programs not Specified in 85tO series 0
8512 IDEA, Part B 0
8513 IDEA, Section 619 0
8514 NCLB, Title I· Improving the Acad, Achvmnt. of the Disadvantaged 176,634
8515 NClB, Title II· Prep., Train, & RecrUit High Qual. Teachers & Principals 62,565
8516 NClB, Title III· Language Instr, for lEP and Immgrant Students 0
8517 NClB, Title IV· 21st Century Schools 0
8518 NelB, Title V· Promotg.lnformed Parental Choice & Innov. Programs 0
8519 NCLB, Title VI· Flexibility and Accountability 0
8521 Vocational Education· Operating Expenditures 0
8522 Vocational EducatiOn yyCapital Outlay 0
8540 Nutrition Education and yyyyyyyyy a
8560 Federal Block Granls 0
8580 Child Ca'" and Development Block Grants 0
5610 Homeless Assistance Act 0
5620 Adult Basic Education 0
8640 Headstart 0
5660 Woll<force Investment Act 0
5690 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 0
8704 ARRA • TiUe I, School Improvement a
8705 ARRA· Title II, Part 0 Education Technology 0
8708 ARRA· McKinney-Vento Homele.s 0
8707 ARRA· Nattonal School Lunch Program Equipment 0
8708 ARRA· State Fiscal Stabilization Fund 0
8610 Medical Assistance Reimbursements (ACCESS) 30,000
8820 Medica! Assistance Reimbursements yyTitle 19 0
REVENUE FROM FEDERAL SOURCES 271,199
2009-2010 Final General Fund Budget (PDE-2028) ESTIMATED REVENUES AND OTHER FINANCING SOURCES: DETAIl..
AUN: 116493503 I..lne Mountain SD page 9-4
Prinred 71812009 9:47:53 AM v3
FUNCTION DESCRIPTION Amounts

OTHER FINANCING SOURCES

9100 Sale of Bonds o
9200 Proceeds From Extended Term Financing o
9320 Special Revenue Fund Transfe", o
9330 Capital Projects Fund Transfe", o
9340 Debt SelVice Fund Transfers o
9350 Enterprise Fund Transfers o
9360 Internal Service Fund Transfers o
9370 Trust and Agency Fund Transfer. o
9380 Activity Fund Transfers o
9400 Solo or Compon ••tion for Loss of Fixed Assets o
9710 Transfers from Component Units o
9900 Other Financing Sources Not Listed in the 9000 Series o
OTHER FINANCING SOURCES o

TOTAL ESTIMATED REVENUES AND OTHER SOURCES 15.874.680

2009·2010 Final General Fund Budget (POE·2028) Real Estate Tax Rate (RETR) Roport for 2009·2010
AUN: 116493503 Lin. Mountain SO Multl-County Rebalancing Based on Methodology of Section 672.1 of School Code
Printed 71812009 9:47:53 AM ,3 Page C-l
Index (current): 5.6%
Calculation Method: Rate

Approx. Tax Revenue from RE Taxes; $3,844,714

Amount of Ta. Rallef from Statell.ocal Sources: + $313·091
Approx. Tax Revenue fer Tax Rate yyyyyyyyyyyyy $4,187,805
Northumberland Total

2008-09 Calculations
a, Assessed Value $73,315,525 $73,315,525
b. Real estate Mills 58,3500
I. 2009-10 Calculations
c. 2007 STEB Market Value $324,547,900 $324,547,900
d. Assessed Value $73,895,495 $73,895.495
e. Assessed Value of New Constr/ Reno. $0 $0
'EstImated Percent Collection 92.00000%

2008-09 Calculations
/. 2008-09 Tax Levy $4,277,961 $4,277,961
fa" b)
2009-10 Calculations
II, g. Percent of Total Market Value tOO.OOO% 100.000%
h. Rebalanced 2008·09 Ta. Levy $4,277,961 $4,277,961
(!Total" g)
i. Base Mill. Subject to Inde. 58.3500
(h I . ' 1000) yyno re.....sm.nt
(h 1 (d..,) "1000) If re.ssessm.nt
yyyyyyyyy .. - -
Calculation of Tax Rates and Levies Generated
j. Weighted A'g. Collection Percentage 92.00000%
k. Tax Levy Needed $4,551,962 $4,551,962
(Appro., Revenue' 9 t j)
I. 2009·10 Real Estate Mills 61.6000
III.
(ktd * 1000)
m. Tax Levy Gener.ted By Mills $4,551.962 $4,551,962
(It1000"d)
n. Tax Revenue Generated By Mills $4,187,805 $4,187,805
(m " Est Pel. Collection)
o Tax Revenue minus Amount of Tax Relief $3,844,714
(n • Amount of Tax Rellel)
2009-2010 Final General Fund Budget (POE-2028) Real Estate Tax Rate (RETRl Report for 2009-2010
AUN: 116493503 Une Mountain SO Multi-Counly Rebalancing eased on Methodology of Section 672.1 of School Code
Pnnted 71812009 9:47:53 AM v3 Page C-2
Inde. (current): 5.6%
Calculation Method: Rate

ApproJO. Ta)( Revenue from RE Taxes: $3,844,714

Amount of Tax Relief from StatelLocal Sources:
• S343.091
Approx. Tax Revenue for Ta)( Rate Calculation: $4,187,805
Northumber1and Total

Index Ma:dmums
p. Maximum Mills Based On Index 61.6176
(1'11 + Index))
q. Mills In Excess of tndex 0.0000 0.0000
if(l>p).(I-p)
t, Maximum Tax levy Based On Index $4,553.263 $4.553.263
IV. Ip 11000) • d)
$, Millage Rate within Index? Yes
(If I > P Then No)
t Tax levy In Excess of Index $0 $0
111m> r). 1m - r)
u. Tax Revenue In Excess of Index $0 $0
(t· Est. Pol. Colleolion)

Information Related to PropertY Tax Relief

Assessed VahJe Exclusion per Homestead $2.398
Number of Homestead/Farmstead Properties 2.349 2.349

v. Median Assessed Vafue of Homestead. Properties $16.560

Portion of Aol1 EIT Revenue Used for Tax Relief $0

State Property Tax Reduction Allocation _ _yyyyyyyyyy
Amount of Tax Relief from Statel1.ocai Sources $343.091
2009-2010 Final General Fund Budget (PDE-2028) LOCAL EDUCATION AGENCY TAX DATA (TAXD)
AUN: 116493503 Line Mountain SO REAL ESTATE, PER CAPITA (SEC. 679), EITfPIT(ACT 1), LOCAL ENABLING (ACT 511)
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CODE
6111 Current Real Estate Taxes
Taxable Percent Tax yyyyyyyy Amount of Tax
County # County Name yyyyyyyyyyyyyy Value Mills Tax Levy yyyyyyy Generated yyyMills Relief Estimated Revenue
49 Northumberland 73,895,495 61.6000 4,551.962 92.00000% 4,187,805
a a 0.00000% a
a a 0.00000% a
a a 0.00000% a
Totals 73,895,495 4,551,962 4,187,805 343,091 = 3,844,714

Rate Estimated Revenue

6120 Per Capita Taxes Section 679 5.00 22,680

6140 Current Ag 511 yyyyyy- yyyyyRate A§se§sments Rale Add'i yyyyy(if yyyyyyy Tax Levy Estimated Revenue
6141 Per Capita Taxes, Act 511 $5.00 $0.00 28,350 22,680
6142 Occupation Taxes - Flat Rate $0.00 $0.00 a a
6143 Local Services I Occupational Privilege Taxes $0.00 $0.00 a a
6144 Trailer Taxes $0.00 $0.00 a a
6145 Business Privilege Taxes - Flat Rate $0.00 $0.00 a a
6146 Mechanical Oevice Taxes - Flat Rate $0.00 $0.00 a a
6149 Other Flat Rate Assessments $0.00 $0.00 a a
Total Current Act 511 Taxes - Flat Rate Assessments 28350 22680

6150 Curr!i!nt Act yyyyTaxe§: - ProPQ!liQnS!1 yyyyyyyyyyyyy Rate Add'i Rate (if a!;!!;!I.} Tax Levy yyyyyyyyyyRevenue

6151 Earned Income Taxes, Act 511 0.50% 0.00% 590,000 590,000
6152 Occupation Taxes - Proportional Rate 430 a 1,064,895 798,671
6153 Real Estate Transfer Taxes 1.00% 0.00% 85,000 85,000
6154 Amusement Taxes 0.00% 0.00% a a
6155 Business Privilege Taxes - Proportional Rate a a a a
6156 Mechanical Device Taxes - Percentage 0.00% 0.00% a a
6157 Mercantile Taxes a a a a
6159 Other Proportional Assessments a a a a
Total Current Act 511 Taxes - Proportional Assessments 1 739 895 1 473671

Tolal Act 511. Current Taxes 1.496,351

Act 511 Tax Limit ---> 324,547,900 X 12 3,894,575
Market Value Mills (511 Limit)
 2009·2010 Final General Fund Budget (PDE·2028) Comparison of Tax Rale Changes to Index (CTRII
AUN: 116493503 Line Mountain SD 2008-2009 VS. 2009·2010
Printed 7/812009 9:47:56 AM v3 PageE·l

Additional Tax Rate

Tax Rate Charged in: Pe""'nt Less than Charged in: Percent less than
Ta. Change in or equal to Change In or equal to
Ineti Description 2008-2009 2009·2010 Rate Inde. Ind•• 2008-2009 2009·2010 Rate Index
(Rebalanced) (Rebalanced)
yyy yy
6111 Currenl Real Estate Taxes Yes yyyyyyy
Northumberland County yyyyyyyy 61.6000 5.57%

6120 Per Capita Taxes, Section 679 $5.00 $5.00 0.00% Yes I 5.6%
Act 1 EIT/PIT
6131 Earned Income Taxes, Act 1

6132 Personal Income Taxes, Act 1

Act 511 Flal Rate Taxes

6141 Per Capita Taxes. Act 511 $5.00 $5.00 0.00% Yes 5.6%
6142 Occupation Taxes - Flat Rate

6143 Local Services I Occupattonal Privilege Tax

6144 Trailer Taxes

6145 Business Privilege Taxes - Flat Rate

6146 Mechanical Device Taxes· Flat Rate

6149 Other Flat Rate Assessments

yyyyyyyErollQrtjQnal yyyyyyyyyyyyy

6151 Earned income Taxes, Ad 511 0.500% 0.500% 0.00% Yes 5.6%
6152 Occupation Taxes - Proportional Rate 430.000 430.000 0.00% Yes 5.6%
6153 Real Estate Transfer Taxes 1.000% 1.000% 0.00% Yes 5.6%
6154 Amusement Taxes

6155 Business Privilege Taxes - Proportional Rate

6156 MeChanical Oevice Taxes - Percentage

6157 Mercantile Taxes

6159
L______
Other Proportional Assessments
2009-2010 Final Gene",1 Fund Budget IPDE-2028) ESTIMATED EXPENDITURES AND OTHER FINANCING USES: BUDGET SUMMARY
AUN: 116493503 Line Mountain SO Page F-1
Prinred 7/812009 9:47:58 NIl v3
ITEM AMOUNTS
1000 Instruction
1100 Regular Programs· ElementarylSecondary 6,696,626
1200 Special Programs· ElementarylSecondary 1,459,377
1300 Vocational Education 474,131
1400 Other Inslructional Programs - ElementarylSecondary 73,332
1500 Nonpublic School Programs 0
1500 Adult Education Programs 0
1700 Higher Education Programs 0
1800 Pre-Kindergarten 0
Total 1000 Instruction 8,703,466
2000 Support Services
2100 Support Services· Pupil Personnel 490,128
2200 Support Services - Instructional Staff 301,831
2300 Support Services - Administration 957,981
2400 Support Services· Pupil Health 177,984
2500 SUPpOrt Services - Business 275,697
2600 Operation & Maintenance of Plant Services 1,484,267
2700 Siudent Transportation Services 1,663,563
2500 Support Services· Cenlral 335,620
2900 Other Support SeNices 0
Total 2000 Support Services 5,657,071
3000 Operation of Non-instructional Services
3100 Food Services 0
3200 Student Activities 90,306
3300 Community SeNices 0
3400 Scholarships and Awards 0
Total 3000 Operation of Non-instructional Services 90,306
4000 Facilities Acquisition, Construction and Improvement Services
4000 Facilities Acquisition, Construction and Improvement Servia!:s 0
Totai 4000 Facilities Acquisition, Construction and Improvement 0
Total Estimated Expenditures 14,450,843
5000 Other Expenditures and Financing Uses
5100 Debt Service 1,357,892
5200 Interl\.md Transfers - Out 255,865
5300 Transfers Involving Component Units 0
5900 Budgetary Reserve 0
Total Other FinanCing Uses 1,613,757
Total Estimated Expenditures and Other Financing Usos 16,064,600
Appropriation of Prior Year Encumbrances 0
Total Appropriation. 16,064,600
Ending Unreserved Fund Balance 1,794,698
2009-2010 Final General Fund Budget {PDE·2028, ESTIMATEO EXPENOITURES ANO OTHER FINANCING USES: BUDGET SUMMARY
AUN: 116493503 Line "'ountaln SO Page F·2
Printed 71812009 947:58 AM v3
ITEM AMOUNTS

Total Appropriations and Ending Fund Balances 17,859,298

2009-2010 Final General Fund Budgel (PDE-2028) ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAil
AUN: 116493503 L.ine Mountain SD Page G·1
Prinled 7/8/2009 9:47:58 AM v3

Function-Object Description Amounts

1000 INSTRUCTION
1100 Regular Programs - Elementary/Secondary
100 Personnel Services-5alaries 4,510,370
200 Personnel Services-Employee Benefits 1,407,636
300 Purchased Professional & Technical Services 9,100
400 Purchased Property Services 63,500
500 Other Purchased Services 322,910
600 Supplies 286,900
700 Property 95,800
800 Other Objects 410
Total Regular Programs - Elementary/Secondary 6,696,626
1200 Special Programs - Elementary/Secondary
100 Personnel Services-Salaries 842,487
200 Personnel Services-Employee Benefits 255,699
300 Purchased Professional & Technical Services 299,000
400 Purchased Property Services 25,700
500 Other Purchased Services 18,750
600 Supplies 17,266
700 Property o
800 Other Objects 475
Total Special Programs - Elementary/Secondary 1,459,377
1300 Vocational Education
100 Personnel Services-Salaries 176,126
200 Personnel Services-Employee Benefits 48,280
300 Purchased Professional & Technical Services o
400 Purchased Property Services o
500 Other Purchased Services 240,750
600 Supplies 8,975
700 Property o
800 Olher Objecls o
Total Vocational Education 474,131
1400 Other Instructional Programs - Elementary/Secondary
100 Personnel Services-Salaries 9,221
200 Personnel Services-Employee Benefits 1,893
300 Purchased Professional & Technical Services 32,698
400 Purchased Property Services o
500 Other Purchased Services 29,520
600 Supplies o
700 Property o
800 Other Objects o
Total Other Instructional Programs - Elementary/Secondary 73,332
2009·2010 Fi....1 Gene",1 Fund Budget (PDE·20281 ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
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Printed 71812009 9:47:58 AM.3

yyyyyyyyyyyyyyyy Description Amounts

...

1500 Nonpublic School Programs

100 Personnel yyyyyyyyyyyyyyyyyy 0
200 Personnel ServicesMEmployee Benefits 0
300 Purchased Professional & Technical Services 0
400 Purchased Property Services 0
500 Other Purchased Services 0
600 Supplies 0
700 Property 0
SOO Other Objects 0
TOlal Nonpublic School Programs 0
1600 Adult Education Programs
100 Personnel Services·Salaries 0
200 Personnel Services-Employee Benefits 0
300 Purchased Professional & Technical Services 0
400 Purchased Property Services 0
SOO Other Punchased Services 0
600 Supplies 0
700 Property 0
BOO Olher Objects 0
Total Adult Education Programs 0
1700 Higher Education Programs
500 Other Purchased Services 0
600 Supplies 0
Total Highe( Education Programs 0
1800 PreMKindergarten
100 Personnel yyyyyyyyyyyyyyyyyy 0
200 Personnel ServicesMEmployee BenefItS 0
300 PurChased Professional & Technical Services 0
400 Purchased Property ServiceS 0
500 Other Purchased Servioes 0
600 Supplies 0
700 Property 0
BOO Other Objects 0
Total P«:rKlndergarten 0
Total Instruction 8,703,466
2009-2010 Final General Fund Budget (PDE-2028j ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
AUN: 116493503 Line Mountain SO PageG-3
Printed 71812009 9:47:58 AM v3

FunctlorHlbiect Description Amounts

21100 SUPPORT SERVICES

2100 Support Services - Pupil Personnel
100 Personnel Services-Salaries 291,391
200 Personnel Services-Employee Benefits 56,537
300 Purchased Professional 3: Technical Services 83,000
400 Purchased Property Service. 700
500 Other Purchased Services 7,750
600 Supplies 50,250
700 Property o
800 Other Objects 500
Total Support Services yyPupil Personnel 490,128
2200 Support Services -Instruelional Staff
100 Personnel Services-Salaries 167,422
200 Personnel Services-Employee Benefits 62,225
300 Purcha_ Prole.slonal & Technical Services 4,818
400 Purchased Proparty Services o
500 Other Purcha_ Services 38,534
600 Supplies 28,232
700 Proparty o
800 Olher Objects 600
Total Support Services -Instructional Staff
---C:;SO::-1C-::,831
2300 Support Services * Administration
100 Personnel yyyyyyyyyyyyyyyyyy 523,101
200 Personnel Services-Employee Benefits 158,083
300 Purchased Professional & Technical Services 163,987
400 Purchased Proparty Services 3,300
500 Other Purchased Services 79,210
600 Supplies 11,100
700 Proparty 10,000
800 Olher Objects 9,200
Total Support Services yy Administration 957,981
2400 Support Services - Pupil Health
100 Personnel Servtces-Salaries 129,139
200 Personnel Service:s-Employee Benefits 41,890
300 Purchased Professional &: Technical Services 675
400 Purchased Property Services 350
500 Other Purchased Services 1,000
600 Supplies 4,930
700 Property o
800 Other Objects o
Total Support Services - Pupil Health 177,964
2009-2010 Final General Fund Budget (PDE-2028) ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
AUN: 116493503 Line Mountain SO Page G-4
Printed 7/8/2009 9:47:58 AM v3

Function-Object Description Amounts

2500 Support Services· Business

100 Personnel Services-Salaries 156,685
200 Personnel Services-Employee Benefits 57,854
300 Purchased Professional & Technical Services 30,554
400 Purchased Property Services 9,500
500 Other Purchased Services 4,600
600 Supplies 13,500
700 Property 2,000
800 Other Objects 1,004
Total Support Services - Business 275,697
2600 Operation & Maintenance of Plant Services
100 Personnel Services-Salaries 485,239
200 Personnel Services-Employee Benefits 232,388
300 Purchased Professional & Technical Services 5,800
400 Purchased Property Services 351,940
500 Other Purchased Services 69,150
600 Supplies 291,000
700 Property 16,000
800 Other Objects 2,750
Total Operation & Maintenance of Plant Services 1,454,267
2700 Student Transportation Services
100 Personnel Services-Salaries 23,971
200 Personnel Services-Employee Benefits 10,727
300 Purchased Professional & Technical Services 11,300
400 Purchased Property Services 0
500 Other Purchased Services 1,617,565
600 Supplies 0
700 Property 0
800 Other Objects 0
Total Student Transportation Services 1,663,563
2800 Support Services - Central
100 Personnel Services-Salaries 112,191
200 Personnel Services-Employee Benefits 28,149
300 Purchased Professional & Technical Services 350
400 Purchased Property Services 14,500
500 Other Purchased Services 80,122
600 Supplies 61,308
700 Property 39,000
800 Other Objects 0
Total Support Services - Central 335,620
2009-2010 Final General Fund Budget (PDE-2028) ESTtMATED EXPENDITURES AND OTHER FINANCING USES: DETAil
AUN: 116493503 line Mountain SD PageG-5
Printed 71812009 9:47:58 AM v3

Function-Object Description Amounts

2900 Other Support Servi""s

100 Personnel Services-Salaries 0
200 Pernonnel Services-Employee Benefits 0
300 Purchased Prof.s.ional & Technical services 0
400 Purchased Property Services 0
500 Other Purchased Servicas 0
600 Supplies 0
700 Property 0
800 Other Objects 0
Total other Support Servi"". 0
Total Support Services 5,657,071
3000 OPERATION OF NON-INSTRUCTIONAL SERVICES
3100 Food Services
100 Personnel Services-Salaries o
200 Personnel Services-Employee Beneflls o
300 Purchased Profe.sional & Technical Services o
400 Purchased Property services o
500 other Purchased Servi""s o
600 Supplies o
700 Property o
800 Other Objects o
Total Food Services o
3200 Student Activities
100 Personnel Services-Salaries 45,475
200 Personnel Services-Employee Benefits 8,831
300 Purchased Professionai & Technical Services o
400 Purchased Property Services 2,900
600 Other Purchased Servicas 17,500
600 SupplieS 14,800
700 Property o
800 Other Objects 800
Total Student Activities 90,306
2009-2010 Final General Fund Budget (PDE-2028) ESTIMATED EXPENDITURES AND OTHER FINANCING USES: DETAIL
AUN: 116493503 Line Mountain SO Page G-6
Prinled 7/8/20099:47:58 AM v3

Function-Object Description Amounts

3300 Community Services

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 0
600 Supplies 0
700 Property 0
800 Other Objects 0
-
Total Community Services 0
3400 Scholarships and Awards
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 0
600 Supplies 0
700 Property 0
800 Other Objects 0
-
Total Scholarships and Awards 0
Total Operation of Non-Instructlonal Services 90,306
4000 FACILITIES ACQUISITION, CONSTRUCTION AND IMPROVEMENT
4000 Facilities Acquisition, Construction and Improvement Services
100 Personnel Services-Salaries o
200 Personnel Services-Employee Benefits o
300 Purchased Professional & Technical Services o
400 Purchased Property Services o
500 Other Purchased Services o
600 Supplies o
700 Property o
Total Facilities Acquisition, Construction and Improvement Services o
5000 OTHER EXPENDITURES AND FINANCING USES
5100 Debt Service
800 Other Objects 777,892
900 Other Uses of Funds 580,000
Total Debt Service 1,357,892
5200 Interfund Transfers - Out
900 Other Uses of Funds 255,865
Totallnterfund Transfers - Out 255,865
2009-2010 Final General Fund Budget (PDE-2028) ESTIMATED EXPENDITURES AND OTHER FINANCING USES; DETAIL
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Printed 71812009 9:47:58 AM v3

yyyyyyyyyyyyyyyy Description Amounts

5300 Transfers lnvolving Component Units

900 Other Uses of Funds o
Total Transters InvoMng Component Units o
5900 Budgetary Reserve
800 other Objects o
Total Budgetary Reserve o
TOlal Other Expenditure. and Financing U••• 1,613,757
TOTAL EXPENDITURES 16,064,600
2009-2010 Final General Fund Budget (POe-2028) SCHEDULE OF CASH ANO INVESTMENTS (CAIN)
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06/3012009 Estimate 06J3Ol2010 Projection
CASH ANO SHORT-TERM INveSTMENIS
General Fund 2,000,000 2,000,000
Special Revenue Funds;
Section 690 Capital Reserve Fund 0 0
Section 1431 Capital Reserve Fund 2,300,000 2,000,000
Athletic Fund 0 0
Other Speaal Revenue Funds 0 0
Capital Project Fund 0 0
Debt Service Fund 0 0
Enterprise Funds:
Carereria Fund 0 0
Other Enterprise Funds 0 0
Internal Servic;:e Fund 0 0
Trust Fund 80,000 80,000
Agency Fund 50,000 50,000
Tolal Cash and Short·Term Investments 4,430,000 4,130,000
LONG-TERM INVESTMENIS
General Fund 0 0
Special Revenue Funds:
Section 690 Capital R..erve Fund 0 0
Section 1431 Capital RessNe Fund 0 0
Athletic Fund 0 0
Other SpeciaJ Revenue Funds 0 a
Capital Project Fund 0 0
Debt Service Fund 0 0
Enterprise funds,'
Cafeteria Fund 0 0
Other Enterprise Funds 0 0
Internal Service Fund 0 0
T",st Fund 0 0
Agency Fund 0 0
Total yyyyyyyyyyInvestments
0 0
yyyyyyy

TOTAL CASH ANO INVESTMENTS 4,430,000 4,130,000

2009·2010 Final Gone",1 Fund Budget (PDE·2028) SCHEDULE OF INDEBTEDNESS (DEBT)
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0613012009 Estimall! 061301201 0 Projection
bONG·TERM INDEBTEDNESS

Authority Lease Obligations 0 0

Extended Term Financlng Agreemenls Payable 0 0
Bonds Payable 15,600,000 23,000,000
AccUmulated Compensated Absences 1,100,000 975,000
Other Long-Term Liabilijies 0 0
yyyyyyyyyyyyyyyObligations 0 0
TOTAL LONG-TERM INDEBTEDNESS 16,700,000 23,975,000

SHORT-TERM PArABLES

Other Funds 0 0
General Fund 0 0
TOTAL SHORT·TERM PAYABLES 0 0

TOTAL INDEBTEDNESS 16,700,000 23,975,000

2009-2010 Final General Fund Budget (PDE·2028) Fund Balance Summary (FBS)
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Account Description Amounts

0770 Ending Fund Balance .. Unreserved

Explanation:
This amount is minimum reserve to malmain the stable finanCial conditiOn of
the school district and enSl1fl51S continuity of educational pt"Ograms.
300,000
0771 Estimated Ending UnreselVed Designated Fund Balance
Expianation:
This designation is being made for the purpose of mitigating and financially
planning for anticipated incresses in the districts PSERS ratirBment
contribution rate

1,494.598
0772 Estimated Ending Unreserved Undesignated Fund 8atance
Expianation:
This amount is minimum (ElSf)fW to maintain the stable financial condition of
the school distn"ct and enS(.IfeS contintJity of educational programs.

Ending Fund Balance .. Unreserved 1,794,698

5900 Budgetary Reserve

o

TOTAL ESTlMATED ENDING UNRESERVED FUND

BALANCE AND BUDGETARY RESERVE 1,794,698

0799 Estimated Ending Reserved and Designated Unreserved Fund Balances o

not scheduled for liquidation this year. (These amounts are not included
On the Budget Summary of Estimated Revenues and Other Financing
U.es.)