2015-2016 starting fund balance $3,082,650
TRANSCRIPT
2015-2016 Starting Fund Balance $3,082,650
2015-2016 Revenues: $13,419,823
2015-2016 Expenditures: $13,470,248
(Deficiency) of Revenues
over Expenditures ($ 50,425)
2015-2016 Ending Fund Balance $3,032,225
($800,000 of fund balance is committed for future PSERS costs)
2016-2017 Starting Fund Balance $3,032,225
2016-2017 Anticipated Actual Revenue: $14,090,215
2016-2017 Anticipated Actual Expenditures: $13,695,968
Excess of Revenues over Expenditures: $ 394,247
June 30, 2017 Anticipated Ending Fund
Balance $3,426,472
($800,000 of fund balance is committed for future PSERS costs)
Local Revenue – Reimbursement from premiums paid over claims paid $524,123
(Historically, this reimbursement has not been a budgeted item as it cannot be forecast with any certainty.)
Local Revenue - PRS $111,356
(While the District anticipated these funds were forthcoming, it was not known when they would actually be received.)
TOTAL $635,479
Employee Attrition
◦ Unexpected retirements at end of 2015-2016
◦ Resignations throughout 2016-2017 school year
◦ Resulting savings in Social Security, Retirement, and Health Care
Professional Development
Technology Budget – Computer Purchases / Hosted Services - CAIU
Retirement Pay-Outs
Budgetary Reserve
Expenditure 2016-2017 Budget
2017-2018Budget
Increase
Health Insurance $1,997,128 $2,073,448 $ 76,320
Special Education Costs (CAIU and Tuition to other Educational Agencies)
$ 415,000 $ 500,000 $ 85,000
Cyber/Charter School Tuition $ 280,000 $ 400,000 $120,000
PSERS $1,812,091 $1,961,083 $148,992
Debt Service (new - Bond Payment) $ 507,661 $ 717,196 $209,535
TOTALS $5,011,880 $5,651,727 $639,847
2016-2017 Budgeted Expenditures - $14,309,1762017-2018 Proposed Expenditures - $15,051,055 The expenditure categories in this comparison make up 86% of the $741,879 increase in the 2017-2018 budget.
Expenditure2016-2017
Budget2017-2018
Budget $ Increase % Increase
Student Transportation Services 334,224 350,000 15,776 4.72%
CAIU Transportation 25,000 45,000 20,000 80.00%
Facility Repairs (2017-2018 includes Lenkerville roof) 147,500 280,000 132,500 89.83%
Health Insurance 1,997,128 2,073,448 76,320 3.82%
Tuition to Other LEA’s 165,000 200,000 35,000 21.21%
Special Education Services -CAIU 250,000 300,000 50,000 20.00%
Cyber/Charter School Tuition 280,000 400,000 120,000 42.86%
PSERS 1,812,091 1,961,083 148,992 8.22%
Debt Service (existing & new) 525,665 735,210 209,545 39.86%
TOTALS $5,536,608 $6,344,741 $808,133 14.59%
Adding Transportation Services and Facility Repairs to the “Significant Cost Drivers” identified on the previous slide, accounts for 100% of the increase in the 2017-2018 Budget.
Professional Negotiations Agreement – Salaries
Teacher Lateral Movement on Salary Schedule
Support Staff Salaries, Supplemental Assignments, Coaching Salaries
Health Care Plan Changes – Deductibles
Related Health Care Premiums – Current Increase anticipated at 4.9%
Health Care Premium Share and Spousal Surcharge
Copier RFP
New Math Curriculum –Software/Books/Materials
Staff Development Related to Math Curriculum
District Software Inventory
Special Education Placements
Cyber Charter Enrollment Numbers
District Liability Insurance Renewal
Facility Needs – McClure Feasibility Study
Lenkerville roof and additional facility repairs – Include in General Fund budget or plan to pay from Capital Reserve Account?2017-2018 budget currently includes $250,000 –COMMITTEE RECOMMENDATION – Budget $250,000 expense in General Fund
Budget reimbursement from premiums paid over claims paid as local revenue? 2017-2018 budget currently includes $250,000 (premiums over claims 1-31-17)COMMITTEE RECOMMENDATION – Budget $250,000 as revenue
Tax Increase – Millage RateCOMMITTEE RECOMMENDATION – Include millage rate increase at maximum allowed of 3.3% from 19.5974 to 20.2441
PSERS Designated Fund Balance - $800,000Could maintain at current level or use a defined amount for PSERS expense.COMMITTEE RECOMMENDATION – Maintain current amount as designated for FUTURE years’ PSERS expense
2017-2018 BUDGET
SALARY CATEGORIES - $6,098,148 (~41%)
Teacher salaries (including retirement bonus payments and payment of unused sick leave days as defined in the collective bargaining agreement)
Teacher lateral movement across the salary schedule Homebound Instruction Remediation/Academic Support Instruction Secretary salaries Custodial salaries Administrator salaries Administrative Assistants salaries Aide wages Substitutes (teachers, aides, custodians, and secretaries) Census enumerators Tax collector wages Health insurance opt-out payments
SALARY CATEGORIES - $6,098,148 (~41%)
Athletic event ticket takers/game workers/officialsEvent security personnelSupplemental Contracts:
Coaches salariesBand staffStudent Council AdvisorsMusicalTatlerYearbookAfter school bus duty monitorsBefore school bus duty monitorsLunch duty monitorsDetention monitorCamp Hebron advisorsMentor teachersCurriculum planners
OBJECT 2016-2017 Budget
2017-2018 Budget
Budget to Budget $ Difference
Budget to Budget %
Difference
100 -Salaries and Wages
$6,096,016 $6,098,148 $2,132 .03%
The small increase in 2017-2018 is due to the fact that 2016-2017salaries were calculated and budgeted based on a percentage increase of 2015-2016 salaries. However, 2015-2016 Professional Staff and Act 93 salaries were not increased and Support Staff received a lesser increase than budgeted. In addition, employee attrition during the 2016-2017 school year had an effect on actual spend. The combination of these factors results in the small increase in the 2017-2018 budget number for this category.
BENEFIT CATEGORIES - $4,718,193 (~32%)
Health Insurance
Dental Insurance
Life Insurance
Vision Insurance
Social Security
Retirement
Tuition Reimbursement
Unemployment Compensation
Workers Compensation
Object 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
200 -Employee Benefits
$4,514,998 $4,718,193 $203,195 4.5%
PSERS Rate is increasing from 30.03% to 32.57%; without health insurance plan design changes, the increase in health insurance rates is 4.5%
PURCHASED TECHNICAL SERVICES CATEGORIES - $781,890 ~ 5%
CAIU - CAOLA
CAIU – Special Education Services and Placements
CAIU – Early Intervention Services
Speech Assessment Services
Special Education Job Coach
Psychological Services
Contracted Medical Services
Contracted Dental Services
Occupational Therapy Services
Tax Collection Services
Legal Services
Audit Services/Appraisal Services
Earned Income Tax Collection Fees
Real Estate Transfer Tax Collection Fees
Delinquent Real Estate Tax Collection Fees
Software Services – Power School / Payroll / Accounting / Library Destiny
COBRA Administration Services
Internet Services / Wireless Maintenance Services / Network Engineering Services
Field Show
Game Officials
Policy Updates
Object 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget toBudget %
Difference
300 -Purchased Technical Services
$757,825 $781,890 $24,065 3.18%
This category includes contracted Special Education Services with the CAIU – increased services for 2017-2018.
PURCHASED PROPERTY SERVICES CATEGORIES - $305,400 ~ 2%
Audiometer repairs Instrument repairs Copy machines Microscope repairs Musical Instrument repairs Computer repairs Shop Equipment repairs Disposal of waste chemicals Truck / mowers / tractors maintenance and repairs Utilities – Heat / Water / Sewer Services provided by Ehrlich, Cummins, Peifer, Simplex,
Tomlinson, Waste Management, McClure, Waterchem, Automated Logic, Penn Elevator
Object 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
400 -Purchased Property Services
$309,060 $305,400 ($3,660) -1.18%
Minor adjustments across several categories based on historical spend.
OTHER PURCHASED SERVICES CATEGORIES - $1,363,465 ~ 9%
Student Transportation - regular, vo-tech, special needs, Northern Dauphin Christian School, Amish, best interest determination (foster), band, athletics, chorus, emotional support/life skills field trips, job coaching, window painting, Camp Hebron
Property/Liability Insurance, Steam Boiler Errors and Omissions Insurance Bonding Insurance Athletic Insurance Communications – School Messenger, Verizon, Frontier WAN (wide area network) Advertising Printing Postage Tuition to other Educational Agencies – Halifax, New Story, Susquenita, Yellow Breeches Tuition to Cyber/Charter Schools Tuition to HACC and Dauphin County Technical School Alternative Education Placements Private Residential Rehabilitative Institutions Incarcerated Youths Hospital Education Programs Pennsylvania Psychiatric Institute Mileage Reimbursement
Object 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
500 –Other Purchased Services
$1,166,214 $1,363,465 $197,251 16.91%
Tuition to Cyber/Charter Schools increased by $120,000; Tuition to other Educational Entities increased by $35,000
SUPPLIES CATEGORIES - $499,394 ~3%
Books, software, site licenses, consumable supplies and materials for regular instruction, life skills, speech, emotional support, academic support, guidance, library, technology, curriculum, athletics, and building
Math Curriculum Replacement Bid Items – Art, General, Custodial, Xerographic Paper Maintenance Supplies Study Island On-Line Digital Resource (CAIU) – Discovery Education I Ready (reading diagnostic tool) AIMSWEB (special education placement testing) DIBELS Next (K – 3 reading assessment tool) Desk Replacements Coal / Electric / Propane Office Supplies Board Minute Books Agenda Manager Shipping/Handling Fees
Object 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
600 -Supplies
$440,583 $499,394 $58,811 13.35%
New math curriculum budgeted at $75,000 for supplies and materials
EQUIPMENT CATEGORIES - $451,715 ~ 3%
Copiers
Computers (currently includes Hosted Service with CAIU)
Instruments
Mats for Elementary Physical Education (final year)
Carpet Extractor
Lenkerville Roof Repair
Facility Needs (as identified in Feasibility Study)
Telephone System Replacement (3rd of 5 years)
*THIS CATEGORY WAS ADJUSTED, PER BOARD DIRECTION ON MAY 15, 2017, TO REMOVE $250,000 FROM THE GENERAL FUND BUDGET TO BE PAID FROM CAPITAL RESERVE ACCOUNT
Object 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
700 –Equipment/SiteImprovement
$401,155 $451,715 $50,560 12.60%
Lenkerville roof repairs - $150,000; Feasibility Study Needs - $100,000
*THIS CATEGORY WAS ADJUSTED, PER BOARD DIRECTION ON MAY 15, 2017, TO REMOVE $250,000 FROM THE GENERAL FUND BUDGET TO BE PAID FROM CAPITAL RESERVE ACCOUNT
CATEGORIES - $346,300 ~ 2%
Instructional Dues/Fees Professional/District Membership Dues Student Activity Dues/Fees Direct Deposit Fees Refund of Prior Year Receipts Loan/Bond Interest Budgetary Reserve
Object 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
800 –Dues, Fees, Interest & Budgetary Reserve
$352,995 $346,300 ($6,695) -1.90%
Decrease in annual interest expense.
Debt Service (building project) $470,000
Debt Service (existing) $16,550
Object 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
900 –Loan/BondPayment
$270,330 $486,550 $216,220 79.98%
Increase in Bond Principal Payment to full amount.
ObjectCode
Definition 2017-2018 Budget
% of Total Budget
100 Salaries $ 6,098,148 40.52%
200 Benefits $ 4,718,193 31.35%
300 Purchased Services-Technical
$ 781,890 5.19%
400 Purchased Services –Property
$ 305,400 2.03%
500 Other Purchased Services $ 1,363,465 9.06%
600 Supplies $ 499,394 3.32%
700 Equipment/Property $ 451,715 3.00%
800 Dues/Fees/Interest/Budgetary Reserve
$ 346,300 2.30%
900 Loan/Bond Principal Payments
$ 486,550 3.23%
TOTAL $15,051,055 100%
2017-2018 BUDGET
INSTRUCTIONAL PROGRAMS - $9,370,935 ~ 62%
Regular Instruction Federally Funded Regular Programs (Title I and Title II) Life Skills Support Speech and Language Support Emotional Support Academic Support Gifted Support Early Intervention Support Vocational Education Homebound Instruction Alternative Education Programs Adjudicated/Court Placed Programs Driver Education Higher Education (HACC)
Function 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
1000 $8,948,747 $9,370,935 $422,188 4.72%
SUPPORT SERVICES CATEGORIES- $4,262,534 ~ 28%
Guidance Services Psychological Services Student Accounting Services (PIMS) School Library Services Instruction and Curriculum Development Services Board Services Tax Assessment and Collection Services Legal and Accounting Services Office of the Superintendent Services Office of the Principal Services Support Services – School Nurse, Occupational Therapist, Dental Services Business Office Support Services Technology Services Operation and Maintenance of Plant Services Student Transportation Services
Function 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
2000 $4,285,128 $4,262,534 $22,594 .53%
NON INSTRUCTIONAL CATEGORIES - $328,376 ~ 2%
Student Activities
Athletics
Function 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
3000 $328,136 $328,376 $240 0%
FACILITIES IMPROVEMENT/REPAIRS - $280,000 ~ 2%
Roof Repairs
Facility Needs as Identified by McClure
*THIS CATEGORY WAS ADJUSTED, PER BOARD DIRECTION ON MAY 15, 2017, TO REMOVE $250,000 FROM THE GENERAL FUND BUDGET TO BE PAID FROM CAPITAL RESERVE ACCOUNT
Function 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
4000 $147,500 $280,000 $132,500 89.8%
*THIS CATEGORY WAS ADJUSTED, PER BOARD DIRECTION ON MAY 15, 2017, TO REMOVE $250,000 FROM THE GENERAL FUND BUDGET TO BE PAID FROM CAPITAL RESERVE ACCOUNT
OTHER EXPENDITURES - $809,210 ~ 5%
Interest
Loan / Bond Payments
Refund of Prior Year Receipts
Budgetary Reserve
Function 2016-2017 Budget
2017-2018 Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
5000 $599,665 $809,210 $209,545 34.9%
Function Code
Definition 2017-2018 Budget
% of Total Budget
1000 Instruction $9,370,935 62.26%
2000 Support Services $4,262,534 28.32%
3000 Non-Instructional Services $ 328,376 2.18%
4000 Facilities Acquisition/Improvements
$ 280,000 1.86%
5000 Other Expenditures and Financing Uses
$ 809,210 5.38%
TOTAL $15,051,055 100%
2017-2018 BUDGET
6000 - LOCAL RECEIPTS
2016-2017
Budget
2016-2017 Projected
Actual
2017-2018
Budget
Budget to Budget $ Difference
Budget to Budget %
Difference
10.6111 Current Real Estate Tax 4,765,725 4,728,460 4,933,287 167,562 3.52%
10.6112 Interim Real Estate Tax 8,500 8,500 8,500 0 0.00%
10.6113 Public Utility Realty Tax 7,175 7,090 7,175 0 0.00%
10.6114 Payment in Lieu of Taxes 315 20,312 315 0 0.00%
10.6120 Per Capita Section 679 18,500 17,555 18,500 0 0.00%
10.6141 Act 511 Per Capita 18,500 17,555 18,500 0 0.00%
10.6151 Earned Income Tax 620,000 620,000 620,000 0 0.00%
10.6152 Occupation Tax 550,000 540,000 550,000 0 0.00%
10.6153 Real Estate Transfer Tax 55,000 55,000 55,000 0 0.00%
10.6411 Delinquent Real Estate Tax 320,000 320,000 320,000 0 0.00%
10.6420 Del Per Capita/Occup Tax 170,000 170,000 170,000 0 0.00%
10.6510 Interest on Investments 20,000 20,000 20,000 0 0.00%10.6700 Revenues - District Activities 53,000 46,000 53,000 0 0.00%
10.6910 Rentals 900 700 900 0 0.00%
10.6940 Tuition 185,000 185,000 185,000 0 0.00%
10.6991 Misc (refund of prior yr exp) 30,650 635,072 250,000 219,350 715.66%
TOTAL LOCAL RECEIPTS 6,823,265 7,391,244 7,210,177 386,912 5.67%
LOCAL RECEIPTS
TAXABLE ASSESSED VALUE AS OF February 2, 2017: $274,429,700 Adjusted Index – 3.3% or .6467 mills
Millage Rate (% Increase)
$ Generated at 100% Collection Rate
$ Generated at 93% Collection Rate
Additional Revenue Generated at 93%
Collection Rate over Current Millage Rate
19.5974 (Current) 5,378,110 5,001,641
19.75 (.7787%) 5,419,990 5,040,590 38,949
19.95 (1.799%) 5,474,875 5,091,630 89,989
20.00 (2.054%) 5,488,595 5,104,395 102,754
20.2441 (3.3%) 5,555,585 5,166,690 165,049
MillageRate
RE Tax based on$85,000 Assessment
(Median)
Difference over Current Millage
Rate
RE Tax based on$100,000 Assessment
Difference over Current Millage Rate
19.5974 $1,665.78 $1,959.74
19.75 $1,678.75 $12.97 $1,975.00 $15.26
19.95 $1,695.75 $29.97 $1,995.00 $35.26
20.00 $1,700.00 $34.22 $2,000.00 $40.26
20.2441 $1,720.75 $54.97 $2,024.41 $64.67
SCHOOL DISTRICT 2016-2017 MillageRates
2017-2018 Millage Increase
Central Dauphin 15.2188 Yes
Susquehanna Township 17.5306 Yes – 2.5%
Derry Township 18.1019 No
Upper Dauphin 18.2745 No
Lower Dauphin 18.4200 No
Millersburg Area 19.5974
Middletown Area 22.1500 Not yet decided
Halifax 22.4870 Not yet decided
Steelton-Highspire 26.2770 Yes
Harrisburg 27.8000 Not yet decided
2015-2016 25.84%
2016-2017 30.03%
2017-2018 32.57%
2018-2019 (Projected) 34.18%
2019-2020 (Projected) 35.53%
2020-2021 (Projected) 35.95%
2021-2022 (Projected) 36.40%
7000 - STATE RECEIPTS
2016-2017 Budget
2016-2017
Projected Actual
2017-2018
Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
10.7110 Basic Instructional Subsidy 3,904,188 3,958,620 3,983,278 79,090 2.03%
10.7240 Driver Education 0 0 0 0 0.00%
10.7271 Special Education 591,736 575,374 587,907 (3,829) -0.65%
10.7310 Transportation 165,000 161,235 165,000 0 0.00%
10.7320 Bond Payment Reimbursement 135,520 135,520 191,450 55,930 41.27%
10.7330 Medical/Dental Services 16,600 16,610 16,600 0 0.00%
10.7340 State Property Tax Reduction Allocation 251,009 251,009 250,972 (37) 0.00%
10.7501 PA Accountability Grant 127,733 144,110 127,733 0.00%
10.7810 Social Security 270,000 235,000 245,000 (25,000) -9.26%
10.7820 Retirement 900,000 890,000 950,000 50,000 5.56%
TOTAL STATE RECEIPTS 6,361,786 6,367,478 6,517,940 156,154 2.46%
8000 – FEDERAL RECEIPTS
2016-2017
Budget
2016-2017 Projected
Actual
2017-2018
Budget
Budget to Budget $
Difference
Budget to Budget %
Difference
10.8512.000.520.00 IDEA 138,162 141,955 141,955 3,793 2.75%10.8514.000.411.00 Title I 157,116 151,259 151,259 (5,857) -3.73%10.8515.000.421.00 Title II 37,869 37,279 37,279 (590) -1.56%
10.8810 Medical ACCESS 0 0 0 0 0.00%10.8820 Medical Assistance 0 1,000 0 0 0.00%
TOTAL FEDERAL RECEIPTS 333,147 331,493 330,493 (2,654) -0.80%
Revenue Source 2017-2018 Budget % of Total Revenues
Local $7,210,177 51.29%
State $6,517,940 46.36%
Federal $ 330,493 2.35%
TOTAL $14,058,610 100%
2017-2018 Starting Fund Balance (Projected)$3,426,472
2017-2018 Preliminary Revenues: $14,058,610
2017-2018 Preliminary Expenditures: $15,051,055
(Deficiency) of Revenues
over Expenditures ($992,445)
2017-2018 Ending Fund Balance (Projected) $2,434,027
($800,000 of fund balance is committed for future PSERS costs)
April 4, 2017 – Budget and Finance Committee Meeting
May 2, 2017 – Board Study Session for purposes of reviewing Budget
May 15, 2017 – May Board Meeting – Proposed Budget Approval
May 23, 30, June 6, 2017 – Advertise Tax Notice in Upper Dauphin Sentinel
May 23, 30, June 6, 2017 – Advertise Proposed Budget and make available for public inspection; also post on District website
June 19, 2017 – June Board Meeting -Final Budget Approval
Lenkerville roof and additional facility repairs – Include in General Fund budget or plan to pay from Capital Reserve Account? 2017-2018 budget currently includes $250,000 BOARD DIRECTION - Do not include in the General Fund; payment to be made from the Capital Reserve Account. As a result, the adjusted 2017-2018 budget is $14,801,055.
Budget reimbursement from premiums paid over claims paid as local revenue? 2017-2018 budget currently includes $250,000 (premiums over claims 1-31-17)BOARD DIRECTION – Budget $250,000 as local revenue
Tax Increase – Millage RateBOARD DIRECTION – Include millage rate increase at maximum allowed of 3.3% from 19.5974 to 20.2441
PSERS Designated Fund Balance - $800,000Could maintain at current level or use a defined amount for PSERS expense.BOARD DIRECTION – Use $75,000 of the current $800,000 designated for future PSERS expenses to cover the increase in PSERS costs in 2017-2018.
2017-2018 Starting Fund Balance (Projected)$3,426,472
2017-2018 Budgeted Revenues: $14,058,6102017-2018 Budgeted Expenditures: $14,801,055
(Deficiency) of Revenues over Expenditures ($742,445)
2017-2018 Ending Fund Balance (Projected) $2,684,027
($725,000 of fund balance is committed for future PSERS costs; $700,000 assigned for 2018-2019 expenses)