methacton school district · the salaries and benefits of district employees (77% of the costs of...

METHACTON SCHOOL DISTRICT

2013-14 Fiscal Year General Fund Final Budget

June 25, 2013

INTRODUCTION

The district budgets and expends funds according to procedures mandated by the Pennsylvania Department of Education. An annual operating budget is prepared by the Director of Business Services, reviewed by the Superintendent, and submitted to the School Board. Budgeted expenditures are based on the anticipated enrollment for the upcoming school year. Those budgeted expenditures and anticipated resources are reviewed for a determination of tax revenues needed. Throughout this process, the School Board offers guidance for administrative consideration. The instructional expenditures are submitted on a departmental/building level to the Director of Business Services. This information, together with salary, benefits, and general operating expenditures are compiled into an overall budget within the constraints of the projected revenue sources and existing fund balances. This document contains not only the proposed budget for the next fiscal school year, but also the current year’s budget and three years of historical data. The projections reflect estimates on economic trends, at the local, state, and national levels, which may affect school district policies and programs. It must be understood that budgets are estimates and may be based on projections developed as the process evolves, well before the following are definitively known:

o Number of students o Salary levels o State aid o New prices for equipment supplies set by vendors o Expenditures that are difficult to control or forecast, i.e., utilities, insurance

premiums, and delivery of special education programs. Salary increases have been calculated based upon existing labor contracts and agreements and on estimates of unsettled collective bargaining agreements. Changes caused by additional or reduced staffing, educational levels, staffing patterns or changes in collective bargaining agreements will affect the actual expenditures.

SUMMARY OF EXPENDITURES

BUDGET NARRATIVE

HISTORICAL DATA: 2009-2012

CURRENT YEAR BUDGET DATA: 2012-13

BUDGET DATA 2013-14

In the mid-1980's Pennsylvania public school districts adopted a nationally accepted accounting system that has been mandatory for all public school districts since that time. The accounting system provides for exceptionally sophisticated accounting codes that can be twenty digits or more in length; however, seven digits of the account codes are of particular importance in reading and understanding school budgets. The seven digits are titled "function" and "object" and an understanding of these codes will help to make maximum use of the information contained in this document. Function - describes the activity for which a service or material is required. The functions are classified into five broad areas: * 1000 - INSTRUCTION * 2000 - SUPPORT SERVICES * 3000 - OPERATION OF NON-INSTRUCTIONAL SERVICES * 4000 - FACILITIES ACQUISITION, CONSTRUCTION AND IMPROVEMENT SERVICES * 5000 - OTHER EXPENDITURES AND FINANCING USES The Functional Descriptions and Budget Information section will describe each of the applicable functions in considerable detail and describe the costs associated with the area. Object - the service or commodity purchased. There are nine major object categories: * 100 - Personnel Services, Salaries & Wages * 200 - Personnel Services, Employee Benefits * 300 - Purchased Professional and Technical Services * 400 - Purchased Property Services * 500 - Other Purchased Services * 600 - Supplies * 700 - Property * 800 - Other Objects * 900 - Other Uses of Funds The section entitled "Directory of Objects" will describe each of these objects in greater detail.

FUNCTIONAL DESCRIPTIONS AND BUDGET INFORMATION

SERIES 1000 - INSTRUCTION

The 1000 series represents all activities related to the direct education of students in programs operated by the district or contracted by the district (e.g. Montgomery County Intermediate Unit, other Pennsylvania School Districts, state approved private schools and North Montco Career Technical School.) The instructional program is further divided below. The total instructional costs in the 2013-14 budget are $53,360,166, which represents a decrease of .94% from the 2012-13 budget. 1100 - REGULAR PROGRAMS - The regular instructional program includes those activities in grades K-12 that provide approximately 5,100 students enrolled in the regular curriculum with educational opportunities through the teaching/learning processes. Salaries and fringe benefits of professional staff members, classroom teachers, substitute teacher payments, full time and part time teacher assistants, classroom supplies and materials, textbooks, and periodicals represent expenditures in this function and are yet to be determined due to unsettled bargaining agreements.

This amount reflects only operating expenses; it does not reflect the $500,000 expenditure for the purchase price of technology equipment which will be purchased through a capital lease. Under the Pennsylvania Department of Education budgetary requirements, school districts record this expenditure as if the total cash outlay occurred in the year of acquisition with a corresponding offset in the revenue accounts (see revenue account 9200 – Proceeds of Extended Term Financing). 1200 - SPECIAL EDUCATION PROGRAMS - The Methacton School District operates gifted programs and a continuum of special education service throughout the district to students that need autistic, emotional, learning and/or life skills support. The district has eight speech and language specialists, a transition coordinator and one occupational therapist on staff. Also, the district utilizes the Montgomery County Intermediate Unit (MCIU) and consortium programs with other districts for those students whose special education needs cannot be met through district-operated classes. Those students are typically "included", to the maximum extent appropriate, into the regular education programs of the schools where their MCIU classes are held. Lastly, some students are identified with needs that require very specialized educational programs offered by state-approved private schools and out-of-state private schools.

The salaries and benefits of district employees (77% of the costs of function 1200), and tuition/direct payments to the intermediate unit, other school districts and private schools (19%) represent 96% of the total expenditures of this function which is up $529,195, a 4% increase from 2012-13. These costs are offset by the Pennsylvania special education subsidy, contingency funding from the state, Individuals with Disabilities Education Improvement Act (IDEIA) revenue, Student Based Access Program (ACCESS) subsidies, as well as revenues received from other districts which contract with us for services within the consortium. 1300 - VOCATIONAL EDUCATION PROGRAMS - Vocational education programs are those in-district and out-of-district Pennsylvania Department of Education - approved programs that prepare high school students for gainful employment in such fields as agriculture, business, distribution, health, home economics, and trade and industry. Business education, family and consumer science, and technology education, are offered to Methacton School District students at the school district campus, while other programs are offered through the North Montco Career Technical Center (NMCTC). A large portion of the expenditures in this function, 41%, is budgeted for tuition to NMCTC. In addition, $1,674,151 is budgeted for the salaries, benefits, supplies and equipment of the vocational programs at the middle school and high school. The total increase in this function from 2012-2013 is $140,837. 1400 - OTHER INSTRUCTIONAL PROGRAMS - This function includes such programs as driver education, homebound instruction and most federal program expenditures. The $493,855 expenditures in this function include salaries, benefits, contracted services and equipment. 1600 – COMMUNITY EDUCATION PROGRAM - This function includes expenditures to run the Community Education classes run by the district. The $91,910 of expenditures in this function includes contracted services and supplies to run the program.

SERIES 2000 - SUPPORT SERVICES The 2000 series represents all activities and services, which provide administrative, technical, and logistical support to facilitate and enhance the instructional program. These services assist in fulfilling the objectives of the instructional programs as defined by the school board and administration.

2100 - SUPPORT SERVICES, PUPIL PERSONNEL - The pupil personnel function provides activities and services designed to assess and improve the well-being of students in order to supplement the instructional program and meet requirements of the Pennsylvania Public School Code. This function includes one director of pupil services, two special education supervisors, fifteen guidance counselors, one home and school visitor, four school psychologists, and five and a half full-time secretaries and two part-time attendance clerks. Salaries and benefits amount to 93% of the proposed expenditures in this function. The total proposed increase of this function is $224,795. 2200 - SUPPORT SERVICES, INSTRUCTIONAL STAFF - Activities of this function include services and programs that assist and direct the instructional staff in providing learning experiences for students. These services include:

Assistant Superintendent’s Office Curriculum development Library Services (seven librarians and two full-time library assistants) Staff development Technology Integrators (three instructional staff members) Costs for department heads, grade level coordinators, and instructional software support

specialists The 2200 function is projected to increase by $131,553. Salaries and benefits amount to 94% of this budget, while library books and computer equipment amount to an additional 6%. 2300 - SUPPORT SERVICES, ADMINISTRATION - Administrative support services include all activities concerned with establishing and administering policies of the district including:

Auditor School Board Services Tax Collection Services (earned income taxes, property and per capita taxes,

delinquent taxes, and real estate transfer taxes) Legal Services (Contracted) Superintendent's Office (two administrators, two and a half secretaries) Principals (eight), Assistant Principals (five), and twelve secretaries Coordinator of School & Community Information

The 2300 function reflects a proposed increase of $686,290. The primary expenditures are salaries and benefits (90% of the function total).

2400 - SUPPORT SERVICES, PUPIL HEALTH - This function includes all activities related to the maintenance of pupil health through services which are not direct instruction. Included are:

Medical services, six registered nurses, three licensed nurse, and a school physician Dental services (contracted)

The major components of the 2400 function are salaries and benefits (96% of total expenditures). This function reflects a proposed increase of $58,899. 2500 - SUPPORT SERVICES, BUSINESS - This function includes all activities related to the fiscal services of the district, including budgeting, payroll, purchasing, accounting, employee benefits, cash management, and attendance. It includes the salaries and benefits of the following:

Director of Business Services Assistant Business Manager Secretary Coordinator of Benefits Food Service/Activities Fund Accountant Payroll Clerk Accounts Payable Clerk Receptionist

Also included in this category are expenses related to assessment appeals and the actuarial study to comply with GASB 45 regarding other post-employment benefits. The function is proposed to increase $81,167. The major components of this function are salaries and benefits (68% of the total proposed expenditures). 2600 - OPERATION AND MAINTENANCE OF PLANT SERVICES - This function includes activities related to the operations of the district buildings and maintenance of the grounds and all equipment. For example, these activities include refuse removal, natural gas, water/sewer, electricity, maintenance contracts, property and liability insurance and service contracts. It includes the following:

Supervisor of Facilities/Facilities Engineer Assistant to the Facilities Engineer Secretary Maintenance Staff Custodial Staff

This function reflects an increase of $208,563.

Major components of this function are salaries and benefits (59%), property services including utilities, professional services, and supplies comprise the other (41%). 2700 - STUDENT TRANSPORTATION SERVICES - This function includes those expenditures related to transporting students to and from public and non-public schools. It includes the following:

Director of Transportation/Garage Operations Regular Drivers Casual/Part-time Drivers Bus Aides Office Staff Secretary Mechanics

The district owns 79 full-size and 27 mini-buses and vans used to transport almost 5,728 district and non-public school students. Vehicle maintenance operations are performed by district employees at a facility on the high school property. The major categories of expenditures in this function are salaries and benefits (82% of this function), equipment, and operating expenses such as fuel, oil, parts, and mechanics services. The total of this function is $6,940,901, which is a decrease of ($208,995). 2800 - SUPPORT SERVICES - CENTRAL - This function includes those activities, on a system-wide basis, associated with conducting and managing programs of information technology and equipment maintenance and the management of the copy center (one part-time employee). The technology staff consists of:

Technology Director Technicians Network Administrator Secretary Data Specialist

The major components of this function are salaries and benefits (59%), data processing hardware and software information services supplies, and paper supplies. The total of this function is $1,561,648, an increase of $117,595. 2900 - SUPPORT SERVICES – OTHER – This function includes the district’s pro-rated share of the Montgomery County Intermediate Unit’s annual operating expenses. The total of this function is $76,824 an increase of $666.

SERIES 3000 - OPERATION OF NON-INSTRUCTIONAL SERVICES The 3000 series includes activities for providing non-instructional services to students and/or the community. At the Methacton School District, this function includes Student Activities and Community Services. 3200 - STUDENT ACTIVITIES - This function includes school-sponsored activities under the guidance and supervision of the school staff, such as co-curricular activities (e.g. band and chorus), coaches, the salary of the athletic director and activities director, and beginning with the 2013-14 budget, athletic fund expenditures. The major components of the 3200 function are salaries and benefits (80% of the total proposed expenditures). This function is proposed to increase by $109,323. 3300 - COMMUNITY SERVICES - The 3300 function includes those activities for providing funds for community service activities. This function is proposed to remain at $2,000.

SERIES 5000 – OTHER EXPENDITURES AND FINANCING USES

This series represents the disbursements of district funds not classified in other functional areas. These include debt service payments (principal and interest) and fund transfers to the Athletic Fund. 5100 - DEBT SERVICE – In recent years, debt service included lease payments for the acquisition of technology/computer equipment as well as the district’s proportionate share of debt service paid to the North Montco Career Technical Center. In 2013-14 this function will increase $108,807. The Debt Service Fund includes payment of principal and interest on general long-term debt. The debt service expenditures are attributable to a number of building construction and renovation projects including the high school renovations, middle school renovations and additions, the renovations to Woodland Elementary, the construction of Eagleville and Worcester Elementary buildings and the recent addition of Skyview Upper Elementary School and renovations to Arcola Intermediate School.

5200 - FUND TRANSFERS - The 5200 function records transfers from the general operating fund to the Food Service Fund, if necessary, to cover losses in the food service operations. The Capital Improvement Expenditures Budget is not funded by the general fund but through transfers from the general fund to the Capital Reserve Fund when feasible.

DIRECTORY OF OBJECTS

Nine major object categories are used throughout the entire budget. Each function uses some or all of the nine object categories to provide detailed information about the specific expenditures in that function. A brief description of each of the nine major object categories can be found below. 100 - PERSONNEL SERVICES, SALARIES AND WAGES This object includes the gross salaries and wages of all employees of the district, including full-time and part-time personnel, temporary employees and substitutes. Salaries constitute a major portion of district expenditures accounting for 48% of total district expenditures. Professional Collective Bargaining Agreement - The Methacton Education Association’s collective bargaining expires June 30, 2013. Secretarial/Instructional Support Staff - The collective bargaining agreement with the Methacton Educational Support Professional Association (MESPA) is in force through June 30, 2014. Administrative Staff - The salary and benefits agreement with the Methacton Administrative Organization (MAO) is in force through June 30, 2015. Other Support Staff - The collective bargaining agreement with the Teamsters Local 368 is in force through June 30, 2014. . Confidential Staff - The salary and benefits agreement with the Methacton Confidential/Exempt Personnel is in force through June 30, 2014. 200 - PERSONNEL SERVICES, EMPLOYEE BENEFITS This object includes all amounts paid to, or on behalf of, district employees for benefits such as health insurance, life insurance, disability insurance, mandated employer/state social security contributions, mandated employer/state contributions to the Public School Employees' Retirement System, tuition reimbursement, and mandated workers' compensation insurance. Benefits make up 25.6% of the proposed budget. This object is experiencing increases in 2013-14 due to increases in the employer/state share of contributions to the PSERS retirement system. The retirement rate will increase from

12.36% in 2012-13 to 16.93% in 2013-14. Projections for the next three years reflect that retirement benefits, as a percentage of total salaries paid, may increase as follows: 2013-14 16.93% 2014-15 21.31% 2015-16 25.80% The above rates are based on assumptions adopted by the PSERS Board in December, 2012. The above most recent estimates, calculated by PSERS, reflect continuing uncertain investment returns which have plagued the system for the last several years. See Exhibit Number VII for a chart depicting the history and projections for the PSERS rate. 300 - PURCHASED PROFESSIONAL & TECHNICAL SERVICES This object includes payments to persons or firms with specialized skills and knowledge such as accountants/auditors, lawyers, tax collectors, data processing service providers, and testing agencies, etc. Also, contracted services with the Montgomery County Intermediate Unit for special education are included in this object. The 2013-14 budget reflects a decrease of ($300,106). 400 - PURCHASED PROPERTY SERVICES This object includes expenditures for services to operate, repair, maintain, and rent property owned or used by the district. Examples include trash disposal, utilities, repairs and maintenance service contracts and rental of equipment or vehicles. This object decreased by $768,378 in the 2013-14 budget. 500 - OTHER PURCHASED SERVICES This object includes payments for services not provided by the district personnel for expenses other than professional & technical services (object 300) and purchased property services (object 400.) Examples include transportation services for students with special needs, property and liability insurance, cyber school tuition, communication services, postage, advertising, printing, tuition to other educational institutions and travel of staff members. The 2013-14 budget reflects an increase of $394,588. Special education services contracted with other Local Educational Agencies are considered tuition.

600 - SUPPLIES This object includes expenditures for materials of an expendable nature that are consumed, worn out, or deteriorated in use, or items that lose their identity through use. Examples of supplies include classroom supplies, office supplies, custodial/maintenance supplies, energy supplies (oil, gasoline, and diesel fuel), information technology supplies, books and periodicals. The total proposed for this object for 2013-14 reflects an increase of $95,248. 700 - PROPERTY This object includes expenditures for the acquisition of capital assets, including land, buildings and equipment of all types (instructional and non-instructional). This object shows an increase of $81,731 in 2013-14. This amount reflects both operating expenses and the $1,000,000 expenditure for the purchase price of technology equipment and new buses which will be purchased through a capital lease. Under the Pennsylvania Department of Education budgetary requirements, school districts record this expenditure as if the total cash outlay occurred in the year of acquisition with a corresponding offset in the revenue accounts (see revenue account 9200 – Proceeds of Extended Term Financing). 800 - OTHER OBJECTS This object includes expenditures for purchases of goods and services not otherwise classified in objects 100 through 700. It also includes the interest expense on bonds. This object increased by $10,665 in 2013-14. 900 - OTHER USES OF FUNDS This category of codes is used to classify transactions such as transfers to the Food Service Fund, Athletic Fund and Capital Reserve Fund and the payment of principal for various bond obligations made by the district. This object is decreasing ($1,210,611) reflecting the recent debt restructing.

SUMMARY OF REVENUE

BUDGET NARRATIVE

HISTORICAL DATA: 2009-2012

CURRENT YEAR BUDGET DATA: 2012-13

BUDGET DATA: 2013-14

REVENUES

Financial support of the district comes from four major sources: local, state, federal and other revenues. Since 2008-09 revenues have increased from $80,001,353 to an estimate of $95,248,073 for the 2013-14 school year. This represents an increase of $15,246,720 or 19.06% during this four-year period. The table below illustrates the proportionate share of total actual revenues received from all sources during the school years 2008-09 through 2011-12, the current 2012-13 budget, and the budget for 2013-14. This table shows that, historically, in the distribution of revenues for local vs. state, the local sources are significantly higher.

Revenue Summary

Actual Actual Actual Actual Budget Proposed

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Local 63,197,534 66,742,920 70,282,489 71,513,280 73,348,547 75,341,846

% 79.00% 79.50% 78.85% 80.55% 79.05% 79.10%

State 15,781,991 16,089,563 16,547,764 16,476,156 17,294,564 18,333,399

% 19.73% 19.16% 18.57% 18.56% 18.64% 19.25%

Federal 909,514 900,092 1,110,376 790,051 1,140,000 572,828

% 1.14% 1.07% 1.24% 0.89% 1.23% 0.60%

Other 112,314 222,595 1,192,868 4,952 1,000,000 1,000,000

% 0.14% 0.27% 1.34% 0.01% 1.08% 1.05%

Total Rev

80,001,353 83,955,170 89,133,497 88,784,439 92,783,111 95,248,073

6000s: LOCAL REVENUES

6111 - REAL ESTATE TAXES The chart below shows the actual assessment for 2003-04 to 2013-14. The decline in the annual increases illustrates the impact of real estate market in the last several years. The assessments in the past several years reflect reductions for a large number of commercial and residential properties beginning with the July 1, 2008 fiscal year due to assessment appeals granted by the county.

VALUE OF % OF YEAR ASSESSMENT 1 MILL INCREASE/DECREASE 2003-04 $2,172,519,938 2,133,186 3.4% 2004-05 $2,274,578,737 2,217,714 4.7% 2005-06 $2,336,420,519 2,277,951 2.7% 2006-07 $2,409,501,720 2,349,264 3.1% 2009-10 $2,452,634,530 2,391,319 1.8% 2009-10 $2,469,608,365 2,409,919 0.7% 2009-10 $2,491,123,695 2,412,819 0.9% 2010-11 $2,488,273,660 2,411,984 0.2% 2011-12 $2,488,273,666 2,397,742 -0.3% 2012-13 $2,491,553,518 2,406,450 0.4% 2013-14 $2,522,300,998 2,421,409 0.6%

Calculations reflect a collection rate of 96 % for tax collections in the 2013-14 budget, which is down slightly from a high of 97.5% in the years before the economic downturn in 2008.

Real Estate tax is collected on behalf of the district by the elected tax collectors of Lower Providence Township and Worcester Township. The tax collectors prepare real estate tax bills based on assessment information maintained by the Montgomery County Board of Assessment and issues interim real estate tax billing for assessments that were not included on the original real estate tax bills. In addition, in accordance with Act 1 Special Session of 2006, the district was required to place a referendum question on the May 15, 2007 ballot for voters to decide if the district’s real estate tax rate shall be reduced, funded by increasing and converting the present Earned Income Tax to a Personal Income Tax (see account 6151). The result of this referendum question would have been revenue-neutral to the district. On May 15, 2007 the referendum question did not pass; therefore both the real estate and earned income tax procedures remained unchanged.

6113 - PUBLIC UTILITY REALTY TAX (PURTA) In 1970, Act 66 imposed a special tax upon realty of public utilities which is collected by the state and distributed to local taxing authorities. The amount of tax is contingent upon millage rate and assessed value. The 2013-14 budget reflects no increase with a revenue of $86,000 from PURTA.

6114 - PAYMENTS IN LIEU OF TAXES The projection is based on the annual amount received on behalf of the Evansburg State Park payment made to the district by the Pennsylvania Department of Conservation and Natural Resources. Recent legislation has changed the criteria of eligibility and the 2013-14 budget reflects no revenue due to this legislative change.

6121 - PER CAPITA TAX This tax is collected under the Act 679 taxing authorizations. The tax results from a $52 Local Services Tax that is levied in Lower Providence from which the district receives a $5 share and a $16 levy in Worcester Township that provides the district with a $10 share. Actual 2008-09

Actual 2009-10

Actual 2010-11

Actual 2011-12

Budget 2012-13

Budget 2013-14

$104,339 $134,830 $106,020 $107,764 $106,000 $106,000 The tax is collected on behalf of the district by the HA Berkheimer Associates, which is jointly funded by the district and Lower Providence Township and Worcester Township.

6141 - PER CAPITA TAX This tax is collected under the Act 511 taxing authorizations. The tax results from a $52 Local Services Tax that is levied in Lower Providence from which the district receives a $5 share and a $16 levy in Worcester Township that provides the district with a $5 share.

Actual 2008-09

Actual 2009-10

Actual 2010-11

Actual 2011-12

Budget 2012-13

Budget 2013-14


6143 - OCCUPATIONAL PRIVILEGE TAXES This occupation-based tax is collected under the Act 511 taxing authorizations. The $10 Occupational Privilege tax is imposed on all employed individuals in Lower Providence Township and Worcester Township, with certain individuals exempted for reasons of age and income, and is shared equally with both townships. Therefore, the net revenue to the district is $5 per employed individual.

Actual 2008-09

Actual 2009-10

Actual 2010-11

Actual 2011-12

Budget 2012-13

Budget 2013-14


6151 - EARNED INCOME TAXES Earned income taxes are authorized under Act 511 and are collected by employers on all wages at the combined school district and municipal rate of 1%. The effective rate to the district is 0.5%. Earned income may rise at a rate about equivalent to the annual inflation rate. However, economic conditions directly impact Earned Income Tax revenue, making actual revenue difficult to forecast.

Actual 2008-09

Actual 2009-10

Actual 2010-11

Actual 2011-12

Budget 2012-13

Budget 2013-14

$5,242,329 $5,352,409 $5,133,124 $5,931,808 $5,300,000 $5,900,000

In addition, in accordance with Act 1 Special Session of 2006, the district was required to place a referendum question on the May 15, 2007 ballot for voters to decide if the district’s real estate tax rate shall be reduced, funded by increasing and converting the present Earned Income Tax to a Personal Income Tax (see account 6111). The result of this referendum question would have been revenue-neutral to the district. On May 15, 2007 the referendum question did not pass; therefore both the real estate and earned income tax procedures remained unchanged.

6153 - REAL ESTATE TRANSFER TAX The district levies a tax of .5% of the total value of property transferred between buyer and seller. Collections from 2005-2006 through 2007-2008 averaged $1,351,634 per year due to an extraordinarily robust real estate market fueled by historically low mortgage interest rates. The tax has a history of being difficult to forecast. Economic conditions, notably employment and mortgage interest rates directly impact this revenue source.

6154 - AMUSEMENT TAX The district imposes a tax on the admission charge to all amusement organizations located in the district. The rate of tax is 10% of the admission charged.

Actual 2008-09

Actual 2009-10

Actual 2010-11

Actual 2011-12

Budget 2012-13

Budget 2013-14

$59,685 $49,084 $47,708 $61,159 $48,000 $52,000 The tax is collected on behalf of the district by Lower Providence Township. The 2013-2014 revenue reflects an increase over 2012-13 budgeted revenues. The revenue is affected by several factors, including economic conditions and weather, which effects some of the amusements generating the tax.

Actual 2008-09

Actual 2009-10

Actual 2010-11

Actual 2011-12

Budget 2012-13

Budget 2013-14

$564,882 $740,511 $734,525 $581,901 $750,000 $700,000

6411 - DELINQUENT REAL ESTATE TAXES Delinquent Real Estate taxes result from real estate taxes that were previously levied but not collected in the year due. There is a direct correlation between the collection rate, the amount of taxes turned over to the county for collection and the amount collected in delinquent real estate taxes. There is a decrease budgeted for this tax in 2013-14. Actual 2008-09

Actual 2009-10

Actual 2010-11

Actual 2011-12

Budget 2012-13

Budget 2013-14

$1,182,490 $1,499,968 $1,623,620 $1,383,785 $1,800,000 $1,600,000

6452 - OTHER DELINQUENT TAXES Other delinquent taxes result from per capita and occupation taxes that were previously levied but not collected in the year due. These taxes are collected by HA Berkheimer Associates based on the taxes they levy that are not collected. This is a small revenue source and the 2013-14 budget reflects no increase in this line item.

6510 - INTEREST ON INVESTMENTS This category includes all investments of the General Fund. Investment income has decreased as a result of much lower investment yields.

Actual 2008-09

Actual 2009-10

Actual 2010-11

Actual 2011-12

Budget 2012-13

Budget 2013-14

$291,500 $61,382 $21,677 $15,042 $50,000 $35,000

6740 - ACTIVITIES FEE This category includes revenue collected from a fee charged to students participating in athletic and certain extra-curricular activities. The fee is $75.00 and in 2013-14 it is expected to bring in $80,000.

6832 – IDEIA

The Individuals with Disabilities Education Improvement Act (IDEIA) is the nation's special education law. First enacted three decades ago, IDEIA provides billions of dollars in federal funding to help states and local communities provide special education opportunities for approximately six million students with varying degrees of disability.

In exchange for federal funding, IDEIA requires states to provide a free appropriate public education (FAPE) in the least restrictive environment (LRE). The statute also outlines a detailed due process procedure to ensure that all students receive FAPE. Originally enacted in 1975, the Act responded to increased awareness of the need to educate children with disabilities and to judicial decisions requiring states to provide an education for children with disabilities if education is provided to those without disabilities.

Revenue from IDEIA in 2013-14 is reflecting a reduction due to federal sequestration cuts.

6833 – IDEIA STIMULUS FUNDS Federal stimulus funds were received in 2009-10 for the first time and the district opted to spread their share of these funds over a two year period. That revenue source is no longer available to the district.

6910 - FACILITIES RENTAL Rentals are initiated by outside groups and organizations and vary from year to year. As a funding source, rentals are not considered reliable. This revenue includes rental of facilities use for the Community Education Program as well as rental fees received for other groups using the facilities. No increase for 2013-14 is projected.

6920 - DONATIONS This category represents donations made by private citizens or companies directly to the district. Based on past year’s collections the 2013-14 budget will remain at $8,500.

6942 - TUITION (SUMMER SCHOOL)

The district conducts summer school programs over the summer months and records program revenue in this function. The 2013-14 budget reflects $20,000 in revenue.

6943 – TUITION – ADULT EVENING SCHOOL The district provides adult continuing education classes throughout the year that generates a small profit above the cost incurred to run those classes with a variety of both in-house and contracted instructors. There is small decrease projected in the 2013-14 budget.

6990 - MISCELLANEOUS This category includes any revenue collections that can not be categorized in any other area. For example, payment for lost books, Act 34 clearances, and any other items of a miscellaneous nature are included in this category. This category also includes the use of surplus funds from the 2012-13 budget allocated to the 2013-14 budget.

6991 - E-RATE REIMBURSEMENT

The district receives reimbursement for certain communications expenditures under the E-Rate Program that began in 1996. The program provides discounts to assist most schools and libraries in the United States to obtain affordable telecommunications and Internet access. It is one of four support programs funded through a Universal Service fee charged to companies that provide interstate and/or international telecommunications services.

No increase in funding is expected for the 2013-14.

6995 - DRIVER’S EDUCATION

This category includes revenue collected for the on-road instruction piece of the driver’s education program conducted by high school personnel. Summer classes and after school classes are conducted to meet the demand for this program. No increase for 2013-14 is projected.

7000: STATE REVENUES Many of the state subsidies received by the district are determined, at least in part, by the district’s Market Value/Personal Income Aid Ratio (MV/PI AR). This ratio, adjusted annually by the state, is used to allocate funding to school districts throughout the state. The district’s estimated 2013-14 aid ratio is .2080; only a handful of the state’s 501 school districts have a lower aid ratio. Consequently, the district receives substantially less state funding than most districts in the state.

The Governor unveiled preliminary subsidy amounts in February 2013. The state, by law, is required to approve its final budget by June 30 of each year; therefore, the preliminary subsidy amounts may differ from the amounts subsequently adopted by the state.

7110 - BASIC SUBSIDY The Governor’s 2013-14 budget includes a proposed small increase in the amount of basic education subsidy that we currently receive. While this proposed increase reflects a change from the previous several years of state funding reductions, the budget’s final version may or may not contain any additional funding.

7140 – CHARTER/CYBER SCHOOLS SUBSIDY This subsidy, instituted in 2006-2007, provides funds to mitigate cost of students enrolled at cyber/charter schools. The budgeted cost to the District for tuition payments for these students is over $870,000. This subsidy has been eliminated from the state budget.

7160 - TUITION: ORPHANS/CHILDREN

The state is responsible for the tuition cost of the district providing the education when nonresident, dependent children are placed in foster homes by court order and enrolled in public schools of the receiving district. Other institutionalized children, such as those in correctional facilities, are educated at the expense of the district where their parents reside. If that is not known, the child is considered a ward of the state and the Commonwealth pays the tuition charge. Historically, the District has received minimal funding from this subsidy. No increase is projected for 2013-14.

7210 - HOMEBOUND INSTRUCTION The amount paid to the District for instruction of children who are confined by temporary illness or injury is determined by multiplying an hourly rate for instruction of homebound students by the approved hours of instruction, adjusted by the District's aid ratio. Historically, the District has received either no or minimal funding from this subsidy. Therefore, nothing is projected for the 2013-14 budget.

7240 - ACCOUNTABILITY GRANT

Funding for this grant provides revenue to support district initiatives such as math coaching has been subject to possible funding elimination. For the 2013-14 budget, the governor’s proposal contains $95,579.

7270 - SPECIAL EDUCATION The District will continue to operate present programs in 2013-14, contract with the Montgomery County Intermediate Unit for other specialized services, and provide services for participating consortium districts’ students. No change has been made to this subsidy for the upcoming year.

7310 - TRANSPORTATION

The District transportation subsidy provides reimbursement for K-12 student transportation costs incurred. For the 2013-14 budget, we are projecting $1,350,000 in revenues.

7320 - RENTAL AND SINKING FUND PAYMENTS The term “Rental” refers to a period when the Department of Education was considered, for bond financing purposes, the “owner” of the buildings. In turn, the Department of Education rented the buildings to the school districts. The title of the revenue account has remained unchanged since that time. The state subsidizes substantially all debt service payments through a formula determined at the issuance of the bonds used for the particular construction project. The formula is based on two factors: approved project costs as determined by PlanCon filings, as well as a ratio (CARF) similar in concept to the aid ratio. Through 2013-14, the subsidy is based on projected debt service payments for each year applied to the fraction determined in the preceding paragraph.

7330 - MEDICAL, NURSING AND DENTAL SERVICES The state reimbursement for health services provided to students by the nurses’ offices is based on operating costs and Weighted Average Daily Membership (WADM). Revenues are projected to remain constant for the 2013-14 budget.

7340 – PROPERTY TAX RELIEF The state provides funds that are generated from gambling tax receipts that help offset resident’s real estate tax bills if they qualify for a Homestead/Farmstead Credit. That amount is expected to remain fairly constant for the 2013-14 budget.

7500 - OTHER STATE GRANTS The state reimburses the District for other state grants, such as the PA Safe Schools Project as well as other non-recurring grants.

7810 - SOCIAL SECURITY TAXES Until the current budget, the state reimburses the District for one-half of the cost of the District’s 7.65% share of Social Security and Medicare payroll taxes.

7820 - RETIREMENT CONTRIBUTIONS

The state reimburses the District for one-half of the cost of the District’s payment (16.93% of payroll) to the state’s retirement plan (PSERS). This rate is expected to top 20.0% in the 2014-15 budget. Projections are based on budgeted salaries for the 2013-14 fiscal year.

8000: FEDERAL SOURCES

8514 - TITLE I EDUCATION OF DISADVANTAGED CHILDREN Title I is a 100% federally funded supplemental education program that provides financial assistance to local educational agencies to improve educational opportunities for educationally deprived children. Title I programs are designed to help children meet the state content and performance standards in reading, language arts and math. In 2013-14 the district expects to receive Title I funds totaling $169,983. Funding for this category reflects the elimination of our payments to St. Gabriel School and federal sequestration reductions.

8515 - TITLE II, PART A, IMPROVING TEACHER QUALITY Title II, Part A is a 100% federally funded supplemental educational program that provides financial assistance to improve the skills of teachers and the quality of instruction in core academic subjects in public and private elementary and secondary schools. In 2013-14 the District expects to receive Title II funds totaling $127,845. Funding reflects federal sequestration reductions.

8517 - DRUG FREE SCHOOLS The Safe and Drug-Free Schools and Communities Act supports the LEA efforts in prevention of violence and abuse of alcohol, tobacco and other drugs and is regulated by the Safe & Drug-Free Schools and Communities Act of 2001, Title IV of "No Child Left Behind" . The program funds are used to augment the counseling department’s efforts in this important area. Funding for Drug Free has been eliminated in the 2013-14 budget.

9000: OTHER FINANCING SOURCES

9200 - PROCEEDS – EXTENDED TERM FINANCING

This function reflects the proceeds from long-term lease/purchases for acquisition of equipment. The expenditure accounts are then recorded in total as acquisition of equipment in either the 750 or 760 expenditure functions. In 2013-14 the district expects to lease/purchase equipment with a total purchase price of $1,000,000. Under the Pennsylvania Department of Education budgetary requirements, the District will budget the $1,000,000 expenditure as acquisition of equipment, and the $1,000,000 lease proceeds as Proceeds from Extended Term Financing.

9400 - SALE OF FIXED ASSETS

The source of these funds is from the sale of unused property. No revenues are projected through 2013-14.

INTRODUCTION

Our School District budget, while being a financial plan, is the quantification of our educational and administrative plans. The budget serves as a useful mechanism for measuring program performance and as a communications device.

In order to present a budget that fulfills the above requirements, the Methacton School District has developed its budget in accordance with the Department of Education's Manual of Accounting. The resulting budget document is therefore divided into a series of individual program budgets. Generally, these individual budgets are separated into five main functional areas:

Instruction (1000) Instructional Support (2000)

Non-Instructional Support (3000) Facilities Acquisition and Improvement (4000) Other Financing Uses (5000)

These areas are further divided into more specific program budgets which are shown in summary form on the following pages. Each program budget is shown in detail within this booklet, with subdivisions for appropriate cost elements:

Salaries and Wages (100) Fringe Benefits (200) Purchased Professional or Technical Services (300)

Purchased Property Services (400) Other Purchased Services (500) Supplies (600) Property (700) Other Expense Objects (800) Other Financing Uses (900)

REGULAR EDUCATION - 1100 Regular Program – Elementary/Secondary are activities designed to provide students in grades K through 12 with learning experiences to prepare them for activities as citizens, family members, and workers. The curriculum consists of the various elements of Communicative Arts, Social Studies, Mathematics, Science, and other general subject matter, as outlined in Chapter 5, State Board of Education Regulations. 100 Salaries for elementary and secondary teaching staff (120) are determined by the Collective Bargaining Agreement between the Board of

Education and the Methacton Educators Association. Other wages including clerical aides (151) and instructional aides (191) are determined by the Methacton Educational Support Professional Association.

200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided under the Collective Bargaining

Agreement with the respective bargaining unit. Social Security (220) is paid under the provisions of the Federal Insurance Contributions Act (FICA). The Commonwealth of Pennsylvania

contributes one-half (1/2) of the Social Security cost, which is 7.65% of salaries. This contribution is reflected in the revenue section of the budget.

Retirement Payments (230) are mandated under Act 195 of 1975 and cover each employee working a minimum of 180 days or 500 hours

during the fiscal year. The Commonwealth of Pennsylvania contributes one-half (1/2) of this contribution. Each employee also contributes to the retirement system by way of payroll deduction.

Tuition Reimbursement (240) is paid for under provisions of the Collective Bargaining Agreement with the respective bargaining unit. Unemployment Compensation (250) and Workers' Compensation Insurance (260) are provided by insurance carriers that the District utilizes

after a competitive proposal process. 300 Purchased Services - both professional and technical--are periodically utilized from persons or firms having specialized skills and/or

knowledge. These services include the company that provides our daily substitutes as well as services provided by the Montgomery County Intermediate Unit to run the county’s incarcerated youth program operated within district boundaries.

400 Purchased Property Services include the repair and maintenance of classroom furniture and equipment (430) and the lease/purchase of

instructional and support technological equipment. 500 Other Purchased Services include student tuitions (561) to other LEAs (Local Educational Agencies), charter schools, private residential

schools and any other regular instructional tuition and travel/mileage reimbursement (580). 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include

such items as papers, pencils, and computer software used in classroom instruction. Books and periodicals (640) refer to textbooks, workbooks, and magazines used in the classroom.

700 Property refers to furniture and equipment purchased for use in the classroom. This includes new and/or additional items (750) and

replacement items (760). 800 Other Objects Dues and fees (810) are expended from this category, along with other miscellaneous expenses not classified in other objects.

2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 ACTUAL ACTUAL ACTUAL BUDGET PROJ BUDGET

1000 INSTRUCTION

1100 REGULAR PROGRAMS

100 SALARIES $20,157,607 $20,811,177 $21,347,312 $22,069,069 $21,806,681 $ 21,407,547 200 BENEFITS 7,512,503 9,187,818 9,592,377 10,930,217 10,930,217 12,045,791 300 PROF. SERVICES 849,798 846,913 833,190 863,800 917,190 845,600 400 PROPERTY SERVICES 820,582 751,626 304,897 770,794 350,000 26,623 500 OTHER PURCH.SVCS. 749,138 618,303 1,050,638 743,849 1,165,355 1,060,320 600 SUPPLIES 1,176,948 1,018,639 933,396 898,414 898,414 867,383 700 PROPERTY 253,882 248,323 397,145 599,086 86,000 86,081 800 OTHER OBJECTS 14,236 6,522 8,663 7,467 0 1,991

TOTALS $31,534,694 $33,489,321 $34,467,618 $36,882,696 $36,153,857 $36,341,336

LIFE SKILLS SUPPORT - 1210

Life Skills Support is a special education program for exceptional students focused primarily on the needs of the students for independent living.

300 Purchased Services reflect contracted expenditures for special education services provided for District students by the Montgomery County Intermediate Unit (322) or – services (330) - both professional and technical - periodically utilized from persons or firms having specialized skills and/or knowledge.

500 Other Purchased Services (561) reflect expenses for tuitions paid for life skills support services to other LEAs.

PHYSICALLY IMPAIRED SUPPORT - 1220 Physically Impaired Support is a special education program for exceptional students focused primarily on the needs of students that are physically impaired. 300 Purchased Services reflect contracted expenditures for special education services provided for District students by other school districts (321),

the Montgomery County Intermediate Unit (322). 500 Other Purchased Services (561) reflect expenses for tuitions paid for life skills support services to other LEAs.

HEARING IMPAIRED SUPPORT - 1221

Hearing Impaired Support is a special education program for exceptional students focused primarily on the needs of students that have been identified as deaf or hearing impaired. 300 Purchased Services reflect contracted expenditures for special education services provided for District students by other school districts (321),


VISUALLY IMPAIRED SUPPORT - 1224

Visually Impaired Support is a special education program for exceptional students focused primarily on the needs of students that have been identified as blind or visually impaired. 300 Purchased Services reflect contracted expenditures for special education services provided for District students by other school districts (321),


SPEECH & LANGUAGE SUPPORT - 1225 Speech & Language Support is a special education program for exceptional students focused on students that have been identified as speech or language impaired.

100 Salaries for elementary and secondary teaching staff (120) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educators Association. Wages for instructional aides (191) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association.

200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective

Bargaining Agreement with the respective bargaining unit. Social Security (220) is paid under the provisions of the Federal Insurance Contributions Act (FICA). The Commonwealth of Pennsylvania


Retirement Contributions (230) are mandated under Act 195 of 1975 and cover each employee working a minimum of 180 days or 500 hours


Unemployment Compensation (250) and Worker’s Compensation Insurance (260) are mandated by Pennsylvania State law and are provided by

carriers that the District utilizes after a competitive proposal process. 300 Purchased Services reflect contracted expenditures for special education services provided for District students by contracted professional

services (330) periodically utilized from persons or firms having specialized skills and/or knowledge. 400 Purchased Property Services (430) include the repair and maintenance of classroom furniture and equipment. 500 Other Purchased Services (580) reflects expenses for travel and mileage reimbursement. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include

such items as papers and pencils used in classroom instruction. Books and periodicals (640) refers to textbooks, workbooks, and magazines used in the classroom.


replacement items (760).

EMOTIONAL SUPPORT - 1231 Emotional Support is a special education program for exceptional students focused on students that have been identified as in need of emotional support.

100 Salaries for elementary and secondary teaching staff (120) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educators Association.







carriers that the District utilizes after a competitive proposal process. 300 Purchased Services reflect contracted expenditures for special education services provided for District students by other school districts (321),

the Montgomery County Intermediate Unit (322), private schools (323), or (330) - services - both professional and technical - periodically utilized from persons or firms having specialized skills and/or knowledge.

400 Purchased Property Services (430) include the repair and maintenance of classroom furniture and equipment. 500 Other Purchased Services (550) reflect expenses for printing and binding (580) and travel mileage reimbursement. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include

such items as papers and pencils used in classroom instruction. Books and periodicals (640) refer to textbooks, workbooks, and magazines used in the classroom.


replacement items (760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) are expended from this category, along

with conferences, workshops.

AUTISTIC SUPPORT - 1233 Autistic Support is a special education program for exceptional students focused primarily on the needs of students identified as autistic. 300 Purchased Services reflect contracted expenditures for special education services provided for District students by other school districts (321),


500 Other Purchased Services (550) reflect expenses for printing and binding (580) and travel mileage reimbursement.

LEARNING SUPPORT (PUBLIC) - 1241 Learning Support is a special education program for exceptional students whose primary identified need is academic learning. 100 Salaries for elementary and secondary teaching staff (120) are determined by the Collective Bargaining Agreement between the Board of

Education and the Methacton Educators Association. Wages for clerical aides (151) and instructional aides (191) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association.









500 Other Purchased Services reflect travel mileage reimbursement (580). 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include


700 Property refers to furniture and equipment purchased for use in the classroom. This includes new and/or additional items (750) and replacement items (760).

800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) are expended from this category, along

with conferences, workshops.

GIFTED SUPPORT (PUBLIC) - 1243 Gifted Support is a special education program for exceptional students identified as mentally gifted. 100 Salaries for elementary and secondary teaching staff (120) are determined by the Collective Bargaining Agreement between the Board of










400 Purchased Property Services (430) include the repair and maintenance of classroom furniture and equipment. 500 Other Purchased Services reflect travel mileage reimbursement (580). 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include


700 Property refers to furniture and equipment purchased for use in the classroom. This includes new and/or additional items (750).

800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) and conferences and workshops (810) are expended from this category.

PHYSICAL SUPPORT – 1260

Physical Support is a special education program focused primarily on the needs of students identified as needing physical and occupational therapy. 300 Purchased Services reflect contracted expenditures for special education services provided for District students by the Montgomery County

Intermediate Unit (322), private schools (323), or through IDEA funds (325) - both professional and technical.

MULTI-HANDICAPPED SUPPORT - 1270 Multi-Handicapped Support is a special education program focused primarily on the needs of students identified as needing support on various levels. 300 Purchased Services reflect contracted expenditures for special education services provided for District students by the Montgomery County

Intermediate Unit (322) - both professional and technical.

EARLY INTERVENTION - 1280 Early Intervention is a special education program for pre-kindergarden students identified as having special needs. 300 Purchased Services reflect contracted expenditures for special education services provided for District students by the Montgomery County

Intermediate Unit (322) - both professional and technical.

OTHER SUPPORT - 1290 Other Support is used to record instructional expenditures incurred for special education programs that do not fall into the previously noted special education categories.

100 Salaries for administrators (111) are established by the Methacton Administrative Organization Agreement. Elementary and secondary teaching staff salaries (120) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educators Association. Other wages for clerical aides (151) and instructional aides (191) are determined by wage policy.







carriers that the District utilizes after a competitive proposal process.

300 Purchased Services reflect contracted expenditures for special education services provided for District students by other school districts (321), the Montgomery County Intermediate Unit (322), private schools (323), or (330) - services - both professional and technical - periodically utilized from persons or firms having specialized skills and/or knowledge.

500 Other Purchased Services reflects expenditures for approved private schools (568), deductions for IU operated special education classes (594). 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include

such items as papers and pencils used in classroom instruction. Books and periodicals (640) refers to textbooks, workbooks, and magazines used in the classroom

700 Property refers to furniture and equipment purchased for use in the classroom. This includes new and/or additional items (750). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) and conferences and workshops (810) are

expended from this category


1200 SPECIAL EDUCATION

100 SALARIES $6,628,175 $7,258,818 $6,823,660 $6,898,069 $6,833,660 $ 6,715,090 200 BENEFITS 2,832,528 3,039,885 3,122,009 3,492,111 3,312,009 3,730,679 300 PROF. SERVICES 1,820,555 1,490,996 1,584,846 1,667,000 2,000,000 2,039,000 400 PROPERTY SERVICES 402 531 0 500 0 0 500 OTHER PURCH.SVCS. 1,077,836 618,210 485,737 655,900 622,737 605,900 600 SUPPLIES 84,778 177,656 163,601 167,038 160,000 154,144 700 PROPERTY 0 0 7,909 10,000 10,000 10,000 800 OTHER OBJECTS 218,790 238,615 400,315 223,000 380,000 388,000

TOTALS $12,663,064 $12,824,711 $12,588,077 $13,113,618 $13,318,406 $13,642,813

FAMILY AND CONSUMER SCIENCE - 1341 Family and Consumer Science is a vocational program focused on preparing students for homemaking or employment in occupations which use the knowledge, skills and attitudes in the subject areas of home economics.

100 Salaries (120) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educators Association.







carriers that the District utilizes after a competitive proposal process. 400 Purchased Property Services (430) include the repair and maintenance of classroom furniture and equipment. 500 Other Purchased Services (580) depict expenses for travel mileage reimbursement. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include




BUSINESS EDUCATION - 1360 Business Education is a vocational education program designed to prepare students for entry into an occupational field by developing skills, knowledge, attitudes, work habits, and leadership abilities for accounting, clerical, data processing, or secretarial occupations. 100 Salaries (120) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educators

Association. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective






carriers that the District utilizes after a competitive proposal process. 400 Purchased Property Services (430) include the repair and maintenance of classroom furniture and equipment. 500 Other Purchased Services (580) depict expenses for travel mileage reimbursement. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include



replacement items (760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) and conferences and workshops (810) are

expended from this category.

TECHNICAL EDUCATION - 1370 Technical Education is a vocational education program designed to prepare students for entry into an occupational field by developing skills, knowledge, attitudes, work habits, and leadership abilities for occupations associated with technical or laboratory skills. 100 Salaries (120) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educators

Association. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective







OTHER VOCATIONAL EDUCATION TECHNICAL SCHOOL PROGRAMS - 1390 Other Vocational Education Technical Schools houses expenses paid by one LEA to another LEA for vocational education training of students.

500 Other Purchased Services (564) represent tuition payments to the North Montco Technical Career Center.


1300 VOCATIONAL EDUCATION

100 SALARIES $988,433 $1,099,996 $1,040,919 $1,090,024 $1,096,919 $1,116,101 200 BENEFITS 382,162 384,568 388,336 434,004 436,336 489,307 300 PROF. SERVICES 0 0 0 0 0 400 PROPERTY SERVICES 1,094 755 1,133 1,775 1,000 1,950 500 OTHER PURCH.SVCS. 1,030,465 1,057,441 1,079,287 1,092,630 1,092,630 1,151,548 600 SUPPLIES 14,997 22,210 20,893 30,982 30,000 31,346 700 PROPERTY 1,948 0 0 0 0 800 OTHER OBJECTS 0 0 0 0 0

TOTALS $2,419,099 $2,564,970 $2,530,568 $2,649,415 $2,656,885 $2,790,252

DRIVER EDUCATION - 1410 Driver’s Education provides training for students as permitted by provisions of Sections 1519 and 1519.1 of the School Code. A $150 annual fee is assessed to students to help defray the costs of auto leasing, gasoline, insurance, and auto servicing. 100 Salaries for elementary and secondary teaching staff (120) are determined by the Collective Bargaining Agreement between the Board of

Education and the Methacton Educators Association. Wages for non-certified employees (131) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association.







carriers that the District utilizes after a competitive proposal process. 400 Purchased Property Services (430) include the repair and maintenance of classroom furniture and equipment. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include


800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) and conferences and workshops (810) are


HOMEBOUND EDUCATION - 1430

Homebound Education is provided to eligible students in accordance with Section 2510.1 of the School Code.

100 Salaries for elementary and secondary teaching staff (120) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educators Association.



contributes one-half (1/2) of the Social Security cost, which is 7.65% of salaries. This contribution is reflected in the revenue section of the

budget. Retirement Contributions (230) are mandated under Act 195 of 1975 and cover each employee working a minimum of 180 days or 500 hours



carriers that the District utilizes after a competitive proposal process.. 300 Purchased Services (322) are direct educational expenditures for programs.

ADDITIONAL OTHER INSTRUCTIONAL PROGRAMS - 1490

Various federal programs are charged to area including Title I, Title II, Title VI and Safe and Drug Free Schools. These programs are funded by the federal government on a dollar for dollar basis and passed through the state to the District. 100 Salaries for elementary and secondary teaching staff (121) are determined by the Collective Bargaining Agreement between the Board of








carriers that the District utilizes after a competitive proposal process. 300 Purchased Services (322) are direct educational expenditures for programs. 500 Other Purchased Services (580) depict expenses for travel mileage reimbursement. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include


800 Other Objects. Dues and fees (810) and conferences and workshops (810) are expended from this category.


1400 OTHER INST. PROGRAMS

100 SALARIES $428,311 $274,855 $469,085 $406,367 $384,085 $312,259 200 BENEFITS 187,925 102,524 191,903 252,631 147,600 147,840 300 PROF. SERVICES 466,856 647,791 383,770 450,000 22,000 22,813 400 OTH PURCHASED SER 9,987 9,908 9,515 11,732 10,000 10,943 500 OTHER PURCH.SVCS. 184,024 0 0 0 0 600 SUPPLIES 22,888 55,819 61,260 0 0 700 PROPERTY 0 0 0 0 0 800 OTHER OBJECTS 0 3,277 0 0 0

TOTALS $1,299,991 $1,094,174 $1,115,533 $1,120,730 $563,685 $493,855

ADULT EDUCATION PROGRAMS – 1690

Adult Education Programs includes the cost of adult evening classes, the swim program and summer school. All of these programs are offset by tuitions paid by users or patrons.

100 Salaries for teaching staff (130) are determined by Board approved salary ranges. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective







300 Purchased Services (323)--both professional and technical--are periodically utilized from persons or firms having specialized skills and/or knowledge.

500 Other Purchased Services (580) depict expenses for travel mileage reimbursement. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include


800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) and conferences and workshops (810) are



1600 ADULT EVENING SCHOOL

300 PROF. SERVICES $ 89,301 $ 96,535 $ 126,842 $ 70,000 $ 100,000 $ 70,000 500 OTHER PURCH.SVCS. 13,055 17,558 17,769 19,400 20,000 13,900 600 SUPPLIES 3,147 13,095 8,886 8,010 9,000 8,010

TOTALS $ 105,503 $ 127,188 $ 153,497 $ 97,410 $ 129,000 $ 91,910

SUPERVISION OF PUPIL PERSONNEL SERVICES - 2110

Supervision of Pupil Personnel Services are the activities associated with directing, managing, and supervising pupil personnel services. 100 Salaries for administrators are determined by the Methacton Administrative Organization Agreement. Salaries for elementary and secondary

teaching staff (121) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educators Association. Wages for clerical aides (151) and instructional aides (191) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association.







carriers that the District utilizes after a competitive proposal process. 300 Purchased Services (323) include costs for correcting, scoring, or evaluating standardized student tests. 400 Purchased Property Services (430) include the repair and maintenance of classroom furniture and equipment. 500 Other Purchased Services reflect expenses for postage (530) or travel mileage reimbursement (580). 600 Supplies (610) represent the cost of student testing materials.

700 Property refers to furniture and equipment purchases. This includes new and/or additional items (750). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) are recorded here.

COUNSELING SERVICES - 2120

Counseling Services are those activities involving counseling with students and parents, as well as consulting with other staff members on student abilities.

100 Salaries for Guidance Counselors (121) are determined by the Collective Bargaining Agreement with the Methacton Educators Association. Wages for clerical aides (151) and instructional aides (191) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association.







carriers that the District utilizes after a competitive proposal process. 300 Purchased Services (323) include costs for correcting, scoring, or evaluating standardized student tests. 400 Purchased Property Services includes the repair and maintenance of office furniture and equipment (430). 500 Other Purchased Services consist of Communications (530), including postage, printing and binding services (550), and travel mileage

reimbursement (580). 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include

such items as forms, pamphlets, and general office supplies. Books and periodicals (640) consist of reference books and guidance-related publications.

700 Property refers to furniture and equipment purchased for use in the library. This includes new and/or additional items (750) and replacement

items (760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for memberships in guidance-related

organizations are expended from this category, along with guidance conferences and workshops (810).

ATTENDANCE SERVICES - 2130

Attendance Services are those activities involving the tracking and reporting of student attendance and enrollment.

500 Other Purchased Services consist of Communications (530), including postage, printing and binding services (550), and travel mileage reimbursement (580).

600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include


PSYCHOLOGICAL SERVICES - 2140

Psychological Services are those activities associated with administering psychological tests and interpreting the results, as well as related functions. 100 Salaries for the Psychological Staff (121) are determined by the Management Employees Organization agreement. Wages for clerical aides

(151) and instructional aides (191) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association.







carriers that the District utilizes after a competitive proposal process. 300 Purchased Services (322) are professional services provided by the Capital Area Intermediate Unit. 500 Other Purchased Services (580) depict expenses for travel mileage reimbursement. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include

such items as forms and general office supplies. Books and periodicals (640) include books and publications used for reference. 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) are for professional memberships.

SOCIAL WORK SERVICES - 2160

Social Work Services are those activities involving counseling with students and parents, as well as consulting with other staff members on student abilities.

100 Salaries for the Social Worker (131) are determined by the Collective Bargaining Agreement with the Methacton Educators Association. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective






carriers that the District utilizes after a competitive proposal process. 300 Purchased Services (323) include costs for correcting, scoring, or evaluating standardized student tests. 500 Other Purchased Services consist of Communications (530), including postage, printing and binding services (550), and travel mileage

reimbursement (580). 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include


OTHER PERSONNEL SERVICES - 2190

Other Personnel Services Other activities associated with pupil personnel services not classified elsewhere in the 2100 series of functions. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include

such items as forms and general office supplies. Books and periodicals (640) include books and publications used for reference.


2100 PUPIL PERSONNEL SERVICES

100 SALARIES $1,823,505 $1,898,368 $1,970,567 $2,030,409 $2,093,007 $2,096,215 200 BENEFITS 792,221 815,458 867,546 836,787 943,813 971,138 300 PROF. SERVICES 117,685 142,557 137,434 154,250 150,000 168,245 400 PROPERTY SERVICES 0 0 0 0 0 0 500 OTHER PURCH.SVCS. 4,185 6,233 3,372 10,140 10,000 9,640 600 SUPPLIES 35,569 38,460 25,031 43,346 33,031 54,984 700 PROPERTY 0 0 0 0 0 800 OTHER OBJECTS 8,714 35 735 910 910 415

$2,781,879 $2,901,111 $3,004,685 $3,075,842 $3,230,761 $3,300,637

AUDIOVISUAL SERVICES - 2220 Audiovisual Services are those activities involved with the support of the professional staff with hardware and software applications as they relate to the direct instruction of students. 100 Salaries for A/V professionals (131) are determined by the Collective Bargaining Agreement with the Methacton Educators Association.

Wages for clerical aides (151) and instructional aides (191) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association.







carriers that the District utilizes after a competitive proposal process. 400 Purchased Property Services (430) cover the repair and maintenance of audiovisual furniture and equipment. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General supplies (610) include such items as film, video cassettes, and lamps. 700 Property refers to furniture and equipment purchased for use in the classroom and labs. This includes new and/or additional items (750) and


LIBRARY SERVICES - 2250 Library Services consist of the acquisition, care of, and circulation of books and printed materials as well as technology-related information used as an instructional materials center. 100 Salaries for elementary and secondary library staff (121) are determined by the Collective Bargaining Agreement between the Board of








carriers that the District utilizes after a competitive proposal process. 400 Purchased Property Services (430) cover the repair and maintenance of library furniture and equipment. 500 Other Purchased Services (580) depict expenses for travel mileage reimbursement. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General Supplies (610) include

cataloging materials and general supplies. Books and periodicals (640) refer to books and publications for circulation and/or reference. 700 Property refers to furniture and equipment purchased for use in the library. This includes new and/or additional items (750) and replacement

items (760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) and conferences and workshops (810) are


INSTRUCTION AND CURRICULUM DEVELOPMENT - 2260 Instruction and Curriculum Development consists of the cost to develop and maintain the district’s curriculum. 100 Salaries for elementary and secondary library staff (121) are determined by the Collective Bargaining Agreement between the Board of








carriers that the District utilizes after a competitive proposal process. 300 Purchased Services (323) include costs for correcting, scoring, or evaluating standardized student tests. 500 Other Purchased Services (580) depict expenses for travel mileage reimbursement. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General Supplies (610) include




INSTRUCTIONAL STAFF DEVELOPMENT SERVICES - 2270 Instructional Staff Development Services are those activities involved in the furtherance of teacher training and growth. 100 Salaries (111) for administrative personnel are determined by the agreement between the Board of Education and the Methacton Administrative

Organization. Wages for clerical aides (151) and instructional aides (191) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association.







carriers that the District utilizes after a competitive proposal process. 300 Purchased Services (323)--both professional and technical--are periodically utilized from persons or firms having specialized skills and/or

knowledge. Such services are used to enhance the educational programs. 500 Other Purchased Services (580) depict expenses for travel mileage reimbursement. 600 Supplies are material items of an expendable nature that are consumed, worn out, or deteriorated through use. General Supplies (610) include

training materials and general supplies. Books and periodicals (640) refer to reference publications. 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for professional memberships along with

conferences and workshops (810) are expended from this category.

OTHER INSTRUCTIONAL SERVICES - 2290 Other Instructional Services consist of the cost of instructional support expenses not found elsewhere in the 2200 series of functions. 100 Wages for clerical aides (151) and instructional aides (191) are determined by the Collective Bargaining Agreement between the Board of

Education and the Methacton Educational Support Professional Association. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective








2200 INSTRUCTIONAL SUPPORT

100 SALARIES $1,081,614 $1,116,617 $1,123,225 $1,260,862 $1,273,225 1,294,260

200 BENEFITS 357,692 377,133 385,672 443,825 451,200 602,908 300 PROF. SERVICES 73,616 71,308 87,382 0 50,000 400 PROPERTY SERVICES 8,446 16,013 8,491 11,440 20,000 9,997 500 OTHER PURCH.SVCS. 50,485 33,455 19,897 2,650 10,000 3,150 600 SUPPLIES 157,802 197,254 137,999 149,073 150,000 98,414 700 PROPERTY 1,947 15,761 97,590 1,100 3,000 9,212 800 OTHER OBJECTS 25,007 33,596 30,941 18,939 35,000 1,500

TOTALS $1,756,609 $1,861,137 $1,891,197 $1,887,889 $1,992,425 $2,019,442

BOARD SERVICES - 2310 Board Services are those activities carried on by the Board of Education in compliance with various provisions of the Public School Code and related statutes. 100 Salaries for Board Secretary (111) are determined by wage policy. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective







knowledge. Such services are used to enhance the Board functions and information. 500 Other Purchased Services include Bonds on the Secretary and Treasurer (525), Board Liability Insurance (529), Communication/Postage (530),

Advertising (540), and Travel (580). 600 Supplies are consumable items (610) used for Board meetings and workshops while books and periodicals (640) are used for reference

purposes. 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and Fees (810) represent dues for membership in the Pennsylvania School Board Association, Pennsylvania School Study Council,

Education Resource Services and other educational organizations. Conferences and workshops (810) for Board members are also included here.

TAX ASSESSMENT & COLLECTION SERVICES - 2330 Tax Assessment & Collection Services include those activities involved with the collection of the various School District taxes. 100 Salaries for tax collectors (111) are determined by Board approval every four years per Pennsylvania School Code. Wages for clerical

personnel (151) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association.








knowledge. Such services are used to enhance the Board functions and information. 600 Supplies are consumable items (610) used for Board meetings and workshops while books and periodicals (640) are used for reference

purposes.

STAFF RELATIONS & NEGOTIATIONS SERVICES - 2340 Staff Relations & Negotiations Services consist of expenses associated with system-wide staff relations and the contractual negotiations with both instructional and non-instructional personnel. 100 Salaries (111) for administrative personnel are determined by the agreement between the Board of Education and the Methacton Administrative

Organization. Wages for secretarial/clerical personnel (151) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association.







carriers that the District utilizes after a competitive proposal process. 500 Other Purchased Services (580) depict expenses for travel mileage reimbursement. 600 Supplies are material items of an expendable nature that are consumed, worn-out, or deteriorated through use. General Supplies (610) include




LEGAL SERVICES - 2350

Legal Services cover those activities performed by the School Board Solicitor and other legal personnel. 300 Purchased Services (330)--both professional and technical--are periodically utilized from persons or firms having specialized skills and/or

knowledge. Such services are used to enhance the Board functions and information.

OFFICE OF THE SUPERINTENDENT SERVICES - 2360 Office of the Superintendent Services covers those activities involved in the general administration of the school district as performed by the Superintendent. 100 Salaries for the Superintendent (111) and staff (151) are determined by Board deliberation. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective




during the fiscal year. The Commonwealth of Pennsylvania contributes one-half (1/2) of this contribution. Each employee also contributes to

the retirement system by way of payroll deduction. Unemployment Compensation (250) and Worker’s Compensation Insurance (260) are mandated by Pennsylvania State law and are provided by

carriers that the District utilizes after a competitive proposal process. Tuition Reimbursement (240) is paid for under provisions of the benefit policy. 300 Purchased Services (330)--both professional and technical--are periodically utilized from persons or firms having specialized skills and/or

knowledge. Such services are used to enhance the accumulation and preparation of information. 500 Other Purchased Services cover communications, including postage (530), advertising (540), printing and binding (550), and travel mileage

reimbursement (580). 600 Supplies include general office supplies (610) and reference publications (640). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for professional memberships along with


COMMUNITY RELATIONS SERVICES - 2370 Community Relations Services covers those activities involved in the general administration of the school district. 100 Salaries (111) for administrative personnel are determined by the agreement between the Board of Education and the Methacton Administrative








carriers that the District utilizes after a competitive proposal process. Tuition Reimbursement (240) is paid for under provisions of the benefit policy.

300 Purchased Services (330)--both professional and technical--are periodically utilized from persons or firms having specialized skills and/or knowledge. Such services are used to enhance the accumulation and preparation of information.

400 Purchased Property Services (430) include the repair and maintenance of office furniture and equipment and (442) equipment rental. 500 Other Purchased Services cover communications, including postage (530), advertising (540), printing and binding (550), and travel mileage

reimbursement (580). 600 Supplies include general office supplies (610) and reference publications (640). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for professional memberships along with


OFFICE OF PRINCIPAL SERVICES - 2380 Office of Principal Services covers those activities involved in the general administration of the various school buildings, including staff and student supervision. 100 Salaries (111) for administrative personnel are determined by the agreement between the Board of Education and the Methacton Administrative








carriers that the District utilizes after a competitive proposal process. Tuition Reimbursement (240) is paid for under provisions of the benefit policy. Other Employee Benefits (290) covers physical examinations for administrators. 400 Purchased Property Services (430) include the repair and maintenance of office furniture and equipment. 500 Other Purchased Services cover expenditures for communications (530), including postage, and travel mileage reimbursement (580).

600 Supplies include materials needed for record keeping, as well as general office supplies (610) and reference publications (640). 700 Property refers to furniture and equipment purchased for use in the office. This includes new and/or additional items (750) and replacement

items (760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for professional memberships along with


OTHER ADMINISTRATIVE SERVICES - 2390 Other Administrative Services covers those activities involved in the general administration of the various school buildings, including staff and student supervision not included elsewhere in the 2300 function series of accounts. 100 Salaries (111) for administrative personnel are determined by the agreement between the Board of Education and the Methacton Administrative








carriers that the District utilizes after a competitive proposal process. Tuition Reimbursement (240) is paid for under provisions of the benefit policy. Other Employee Benefits (290) covers physical examinations for administrators. 300 Purchased Services (330) cover the cost of physicians or other contracted medical professionals. 400 Purchased Property Services (430) include the repair and maintenance of office furniture and equipment. 600 Supplies include materials needed for record keeping, as well as general office supplies (610) and reference publications (640).


2300 ADMINISTRATION

100 SALARIES $2,514,127 $2,343,199 $2,730,930 $3,094,088 $3,004,506 $3,359,408 200 BENEFITS 929,658 941,774 1,070,802 1,097,447 1,251,221 1,566,114 300 PROF. SERVICES 492,250 427,839 412,179 424,040 400,000 387,711 400 PROPERTY SERVICES 2,700 3,735 589 8,600 1,000 8,800 500 OTHER PURCH.SVCS. 55,206 55,433 56,931 80,775 57,000 63,777 600 SUPPLIES 32,832 26,471 53,298 40,261 40,000 41,211 700 PROPERTY 0 0 0 0 0 9,500 800 OTHER OBJECTS 32,983 35,489 31,750 48,535 40,000 43,515

TOTALS $4,059,756 $3,833,940 $4,356,479 $4,793,746 $4,793,727 $5,480,036

MEDICAL SERVICES - 2420 Medical Services are activities concerned with the physical and mental health of students. 300 Purchased Services (330) cover the cost of physicians or other contracted medical professionals. 400 Purchased Property Services (430) include the repair and maintenance of health room furniture and equipment. 500 Other Purchased Services (580) depict expenses for travel mileage reimbursement. 600 Supplies (610) include materials needed for medical purposes as well as general office supplies. 700 Property refers to furniture and equipment purchased for use in the classroom and labs. This includes new and/or additional items (750) and


DENTAL SERVICES - 2430

Dental Services are activities associated with dental screening, dental care, and orthodontic activities. 300 Purchased Services (330) cover the costs of dentists or other contracted dental professionals. 600 Supplies (610) include materials needed for dental purposes as well as items used for dental hygiene education.

NURSING SERVICES - 2440 Nursing Services are activities associated with nursing such as health inspection, treatment of minor injuries, and referrals for other health services. 100 Salaries for nurses (121), (131) and (141) are determined by the Collective Bargaining Agreement between the Board of Education and the

Methacton Educators Association. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective





Unemployment Compensation (250) and Worker’s Compensation Insurance (260) are mandated by Pennsylvania State law and are provided by carriers that the District utilizes after a competitive proposal process.

300 Purchased Services (330) cover the cost of physicians or other contracted medical professionals. 500 Other Purchased Services cover communications (530) including postage, and travel mileage reimbursement (580). 600 Supplies include general office supplies (610) and reference publications (640). 700 Property refers to furniture and equipment used in the business office. This includes new and/or additional items (750) and replacement items

(760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for professional memberships along with



2400 PUPIL HEALTH SERVICES

100 SALARIES $501,398 $584,281 $599,869 $630,667 $628,869 $637,278 200 BENEFITS 220,976 261,461 275,977 247,784 295,977 298,939 300 PROF. SERVICES 2,486 3,160 2,838 8,150 8,150 7,660 400 PROPERTY SERVICES 467 55 55 1,500 1,500 1,500 500 OTHER PURCH.SVCS. 294 1,089 2,450 2,000 2,000 2,500 600 SUPPLIES 13,695 23,545 11,241 25,506 18,000 26,630 700 PROPERTY 0 0 0 0 0 800 OTHER OBJECTS 0 0 0 0 0

TOTALS $739,316 $873,591 $892,430 $915,607 $954,496 $974,506

FISCAL SERVICES - 2510 Fiscal Services are those activities involved with the general administration and operation of the District Business Office. 100 Salaries for administrators (111) are established by the Methacton Administrative Organization Agreement. Wages for office and clerical staff

(151) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association.






Unemployment Compensation (250) and Worker’s Compensation Insurance (260) are mandated by Pennsylvania State law. 300 Purchased Services (330) cover the cost of physicians or other contracted medical professionals. 400 Purchased Property Services include the repair and maintenance of office furniture and equipment (430). 500 Other Purchased Services cover communications (530) including postage, and travel mileage reimbursement (580). 600 Supplies include general office supplies (610) and reference publications (640). 700 Property refers to furniture and equipment used in the business office. This includes new and/or additional items (750) and replacement items

(760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for professional memberships along with


OTHER BUSINESS SERVICES - 2590 Other Business Services includes the cost of property and liability insurance, postage for all district mailing and the appraisal of fixed assets. 300 Purchased Services (330) cover the costs of other contracted Services. 400 Purchased Property Services include the repair and maintenance of office furniture and equipment (430). 500 Other Purchased Services cover communications (530) including postage, and travel mileage reimbursement (580).


2500 BUSINESS OFFICE

100 SALARIES $496,853 $531,996 $540,666 $498,278 $591,600 $502,771 200 BENEFITS 181,972 192,063 204,913 207,251 234,641 237,351 300 PROF. SERVICES 11,538 22,370 17,930 23,370 29,000 23,370 400 PROPERTY SERVICES 8,906 12,360 13,576 12,610 12,610 12,610 500 OTHER PURCH.SVCS. 211,655 246,285 277,774 253,729 250,000 300,303 600 SUPPLIES 5,270 7,479 6,681 4,500 1,000 4,500 700 PROPERTY 0 0 0 0 0 800 OTHER OBJECTS 1,771 1,043 1,325 1,500 1,500 1,500

TOTALS $917,965 $1,013,596 $1,062,865 $1,001,238 $1,120,351 $1,082,405

OPERATION OF BUILDING SERVICES - 2620 Operation of Building Services includes those activities concerned with keeping the physical plant clean and ready for daily use. 100 Salaries for administrators (111) are established by the Methacton Administrative Organization Agreement. Wages for office and clerical staff

(151) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association. Salaries for maintenance (161) and (181), courier (171) and custodial (191) personnel are established by the Collective Bargaining Agreement between the Teamster’s Local and the Board of Education.







carriers that the District utilizes after a competitive proposal process. 300 Purchased Services--both professional and technical--are periodically utilized from persons or firms having specialized skills and/or

knowledge. Such services are used to enhance operations and maintenance functions. 400 Purchased Property Services include disposal services (411), laundry services (415), electric power (422), bottled gas (423), water and sewage

service (424), repairs and maintenance services on buildings and/or equipment (430), rental of land and buildings (441), rental of vehicles or equipment (442), and extermination services (460).

500 Other Purchased Services cover fire insurance (521) including evaluation services, general property and liability insurance (523),

communications (530), such as telephone and postage, printing and binding (550), and travel (580) for mileage reimbursement. 600 Supplies include those for electrical, HVAC, plumbing, roofing, grounds, general maintenance, cleaning, and safety (610), natural gas (621),

electricity for heat (622), and oil (624). 700 Property refers to fixed and/or movable equipment needed to keep the plant open, operating and safe. These include new or additional items

(750) or replacement items (760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for professional memberships along with

miscellaneous items (890) are expended from this category.

SECURITY SERVICES - 2660 Security Services are the costs of maintaining security in and around district buildings. 300 Purchased Services (330) cover the costs of other contracted personnel. 600 Supplies include general office supplies (610).


2600 OPER/MAINT OF PLANT

100 SALARIES $2,661,693 $2,748,888 $2,786,779 $2,958,720 $2,986,779 $3,032,192 200 BENEFITS 931,358 993,332 1,002,950 1,340,341 1,127,950 1,523,437 300 PROF. SERVICES 214,130 208,755 245,331 234,000 234,000 281,000 400 PROPERTY SERVICES 2,143,025 2,255,641 2,031,851 2,152,451 2,251,200 2,163,000 500 OTHER PURCH.SVCS. 95,120 86,371 82,133 64,067 52,800 56,095 600 SUPPLIES 618,759 744,668 702,246 802,582 816,000 704,000 700 PROPERTY 1,202 0 2,039 7,000 1,000 7,000 800 OTHER OBJECTS 2,589 1,182 3,625 3,000 3,500 4,000

TOTALS $6,667,876 $7,038,837 $6,856,954 $7,562,161 $7,473,229 $7,770,724

VEHICLE OPERATION SERVICES - 2720 Vehicle Operation Services include those activities involved in operating vehicles for student transportation. This account includes costs related to both district and contracted carrier services. 100 Salaries for administrators (111) are established by the Methacton Administrative Organization Agreement. Wages for office and clerical staff

(151) and bus aides (191) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association. Salaries for mechanics (161) and bus drivers (171) are established by the Collective Bargaining Agreement between the Teamster’s Local and the Board of Education.







carriers that the District utilizes after a competitive proposal process. 300 Purchased Services--both professional and technical--are periodically utilized from persons or firms having specialized skills and/or

knowledge. Such services are used to enhance operations and maintenance functions. 400 Purchased Property Services include bottled gas (423) and repairs and maintenance services on buildings and/or equipment (430). 500 Other Purchased Services include contracted carriers (513), Intermediate Unit transportation services (516), automotive liability insurance

(522), and travel mileage reimbursement (580). 600 Supplies include materials and parts needed for vehicle repair (610) and gasoline and heating oil (620). 700 Property refers to fixed and/or movable equipment needed to keep the plant open, operating and safe. These include new or additional items

(750) or replacement items (760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for professional memberships along with

miscellaneous items (890) are expended from this category. 900 Lease Payment is the amount expended annually to finance the purchase of new and replacement buses. Leases proposals are received each

year from various financial institutions for a four-year repayment cycle.

NON-PUBLIC TRANSPORTATION - 2750 Non-Public Transportation are those services provided under Act 372 of 1972 that require equalized transportation for non-public school students up to a distance of ten (10) miles beyond a school district's boundary. 100 Salaries for bus drivers (171) are established by the Collective Bargaining Agreement between the Teamster’s Local and the Board of

Education. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective








2700 TRANSPORTATION

100 SALARIES $3,251,311 $3,430,503 $3,546,129 $3,505,242 $3,500,000 3,456,282

200 BENEFITS 1,426,778 1,621,718 1,684,727 1,673,859 1,914,727 2,231,118 300 PROF. SERVICES 8,095 8,085 8,592 13,800 6,000 14,500 400 PROPERTY SERVICES 11,662 13,266 12,228 18,200 14,160 13,800 500 OTHER PURCH.SVCS. 172,923 160,230 239,033 185,400 224,400 247,701 600 SUPPLIES 710,036 713,152 914,448 928,750 975,000 972,500 700 PROPERTY 0 889,071 0 500,000 25,000 800 OTHER OBJECTS 1,604 3,696 1,367 5,000 1,500 5,000 900 LEASE FINANCING 229,657 342,190 79,975 319,645 301,000

TOTALS $5,812,066 $7,181,911 $6,486,499 $7,149,896 $6,961,787 $6,940,901

TECHNOLOGY SERVICES - 2818 Technology Services are those activities involved with coordinating, planning, developing and maintaining the district’s technology functions. 100 Salaries for administrators (111) are established by the Methacton Administrative Organization Agreement. Salaries for office and clerical

staff (151) are determined by the Collective Bargaining Agreement between the Board of Education and the Methacton Educational Support Professional Association. Salaries for technicians (141) are established by annual Board approval.







carriers that the District utilizes after a competitive proposal process. 300 Purchased Services (330) cover the costs of other contracted Services. 400 Purchased Property Services include the repair and maintenance of office furniture and equipment (430). 500 Other Purchased Services cover communications (530) including postage, and travel mileage reimbursement (580). 600 Supplies include general office supplies (610) and reference publications (640). 700 Property refers to furniture and equipment purchased or leased. This includes new and/or additional items (750) and replacement items (760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for professional memberships along with


COPIER SERVICES - 2844 Copier Services are those activities involved with the operation of the district’s copier services. 100 Salaries for office and clerical staff (151) are determined by the Collective Bargaining Agreement between the Board of Education and the

Methacton Educational Support Professional Association. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective






carriers that the District utilizes after a competitive proposal process. 400 Purchased Property Services include the repair and maintenance of office furniture and equipment (430). 600 Supplies include general office supplies (610) and reference publications (640).

STATE/FEDERAL PROGRAM COORDINATOR SERVICES - 2850 State/Federal Program Coordinator Services are those activities involved with the general administration and oversight of state and federally-funded programs. 100 Salaries for administrators (111) are established by the Methacton Administrative Organization Agreement. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective





Unemployment Compensation (250) and Worker’s Compensation Insurance (260) are mandated by Pennsylvania State law and are provided by carriers that the District utilizes after a competitive proposal process.

300 Purchased Services (330) cover the costs of other contracted Services. 500 Other Purchased Services include travel mileage reimbursement (580). 600 Supplies include general office supplies (610). 700 Property refers to furniture and equipment purchased or leased. This includes new and/or additional items (750) and replacement items (760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for professional memberships along with



2800 SUPPORT SERVICES-CENTRAL

100 SALARIES $579,845 $550,026 $557,347 $581,453 $566,347 $625,304 200 BENEFITS 233,090 214,693 232,397 237,516 249,397 295,881 300 PROF. SERVICES 169,787 257,646 159,459 194,820 166,800 400 PROPERTY SERVICES 158,774 195,322 196,413 173,000 164,400 145,001 500 OTHER PURCH.SVCS. 124,656 74,685 85,473 74,350 66,000 73,778 600 SUPPLIES 131,791 123,095 119,095 171,714 96,000 344,560 700 PROPERTY 1,558 126,974 90,230 0 69,600 77,124 800 OTHER OBJECTS 880 2,125 13,584 11,200 2,160 900 OTHER FIN. USES 0 0 0 0 0

TOTALS $1,400,381 $1,544,566 $1,453,998 $1,444,053 $1,380,704 $1,561,648

OTHER SUPPORT SERVICES - 2900 Other Support Services are for the general operating costs of the Montgomery County Intermediate Unit. 500 Other Purchased Services represent money directly withheld from the District's state subsidy for support of the Montgomery County

Intermediate Unit.


2900 OTHER SUPPORT SERVICES

500 OTHER PURCH.SVCS. 74,532 75,229 74,613 76,158 76,159 76,824

TOTALS $74,532 $75,229 $74,613 $76,158 $76,159 $76,824

SCHOOL SPONSORED STUDENT ACTIVITIES - 3210 School Sponsored Student Activities are those activities designed to supplement the regular instructional program and are usually supervised by district personnel. These include activities such as band, chorus, class plays, etc. 100 Salaries for professional staff members that act as sponsors of student clubs and activities are determined by the Collective Bargaining

Agreement with the Methacton Educators Association. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective







knowledge. Such services are used in support of the student activity programs. 400 Purchased Property Services (440) include the rental of Hershey Theatre for graduation ceremonies. 500 Other Purchased Services (580) include travel mileage reimbursement for advisors. 600 Supplies (610) are material items of an expendable nature that are consumed, worn out, or deteriorated through use. 700 Property refers to furniture and equipment purchased or leased. This includes new and/or additional items (750) and replacement items (760). 800 Other Objects are for items not classified elsewhere in objects 100 through 700. Dues and fees (810) for memberships in applicable

organizations, along with conferences and workshops (810) are expended from this category.

SCHOOL SPONSORED ATHLETICS - 3250 School Sponsored Athletics are designed to provide opportunities for students to pursue various aspects of physical education through competition between schools. 100 Salaries for coaches are determined by the Collective Bargaining Agreement with the Methacton Educators Association. 200 Group Insurance Benefits (211 Medical, 212 Dental, 213 Life, 215 Vision, and 216 Prescription) are provided as required under the Collective







knowledge. Such services are used in support of the athletic program. 500 Other Purchased Services (513) include Contracted Carriers.


3200 STUDENT ACTIVITIES

100 SALARIES $865,890 $840,216 $828,462 $773,418 $852,000 839,126

200 BENEFITS 182,846 171,748 169,700 187,189 205,200 255,116 300 PROF. SERVICES 7,931 19,701 65,012 61,775 60,000 5,000 400 PROPERTY SERVICES 0 0 44,297 0 0 500 OTHER PURCH.SVCS. 8,469 10,543 72,697 10,400 59,000 600 600 SUPPLIES 13,393 176,610 78,785 207,275 91,200 265,017 700 PROPERTY 0 0 10,514 0 1,500 800 OTHER OBJECTS 14,986 15,032 41,353 20,368 35,000 4,890

TOTALS $1,093,515 $1,233,850 $1,310,820 $1,260,425 $1,303,900 $1,369,748

COMMUNITY SERVICES - 3300 Community Services are those activities that provide a service to the community. 300 Purchased Services--both professional and technical--are periodically utilized from persons or firms having specialized skills and/or

knowledge. Such services are used to enhance operations and maintenance functions 600 Supplies (610) represent the cost of community related activities.


3300 COMMUNITY SERVICES

100 SALARIES $0 0 $0 $0 $0 200 BENEFITS 0 0 0 0 0 300 PROF. SERVICES 0 0 0 0 0 500 OTHER PURCH.SVCS. 0 0 0 0 0 600 SUPPLIES 2,257 2,524 3,441 2,000 2,000 2,000 700 PROPERTY 0 0 0 0 0

TOTALS $2,257 $2,524 $3,441 $2,000 $2,000 $2,000

DEBT SERVICE - 5110 Debt Service includes payments on general long-term debts, authority obligations, and interest. Also included are refunds of prior years' taxes and/or subsidies. 700 Property refers to furniture and equipment purchased or leased. This includes new and/or additional items (750) and replacement items (760). 800 Other Objects include interest on serial bonds (832), interest on other obligations (839), and refunds of prior years' receipts (880), including

refunds on taxes and/or subsidies.

900 Other Financing Uses include principal payments on serial bonds (912), and principal payments on other obligations (919).

SPECIAL REVENUE FUND TRANSFER - 5220 Special Revenue Fund Transfer are monies set aside for transfer to the Athletic Fund.

900 Other Financing Uses (939) include transfers of monies to the Capital Reserve Fund and Athletic Fund.

FOOD SERVICE FUND TRANSFER - 5250

Food Service Fund Transfer are funds transfer to debt service accounts.

900 Other Financing Uses (939) include transfers of monies to the Food Service Fund.

BUDGET RESERVE - 5900 Budget Reserve is an amount set aside for unexpected expenditure needs that may arise.


5100 DEBT SERVICE

700 PROPERTY $ - $ - $ - $ - $ - $ 1,000,000

800 OTHER OBJECTS 4,324,779 4,386,937

3,854,428

4,000,227

3,400,000 4,000,000

900 OTHER FIN. USES 5,920,000 6,550,000 6,762,283 7,000,000 5,898,324 6,109,034

TOTAL DEBT SERVICE $10,244,779 $10,936,937 $10,616,711 $11,000,227 $9,298,324 $11,109,034

5200 FUND TRANSFERS

900 OTHER OBJECTS $540,356 $332,000 $325,000 $0 $0 $0

TOTAL OTHER USES $10,785,135 $11,268,937 $10,941,711 $11,000,227 $9,298,324 $11,109,034

5900 BUDGETARY RESERVE

100 SALARIES 0 0 0 0 0 0 200 BENEFITS 0 0 0 0 0 0 800 OTHER FIN. USES 0 0 0 300,000 0 200,000

TOTAL BUDGETARY RESERVE $0 $0 $0 $300,000 $0 $200,000

LOCAL REVENUES – 6000 TO 6999

Local revenues represent all sources of funding that are generated that exclude all state and federal funds. The largest source of local revenue are real estate property taxes. As a result of Act 1, local property taxes are regulated annually by the Pennsylvania Department of Education (PDE). Each year, the PDE establishes the maximum amount that school districts can increase their property taxes. For the 2013-14 fiscal year, the maximum amount that Methacton School District can raise taxes is 1.7%. If a school district chooses to increase their taxes by more than this index, there are several options. These options include seeking exceptions (PSERS, Special Education) or seeking voter approval. For the 2013-14 fiscal year, the Methacton School District received approval from the PDE to seek an exception for PSERS. While this exception would have allowed the District to raise taxes to over 3%, the budget contains a 1.85% tax increase. Despite the increasing challenges of balancing expenditure requirements against scarce revenue sources, our District has maintained an exceptional educational program that continues for the 2013-14 fiscal year. Other local revenue sources are identified by source as well as our historical collection and current and future year projection.

2009-10 2010-11 2011-12 2012-13 2012-13 2013-14

ACTUAL ACTUAL ACTUAL BUDGET PROJ BUDGET

LOCAL REVENUES:

6111 REAL ESTATE TAX $56,291,451 $ 59,354,573 $ 61,100,485 $ 62,704,792 $ 62,601,384 $ 63,844,376

6112 INTERIM REAL ESTATE TAX 472,543 594,474 327,749 600,000 350,000 350,000 6113 PUBLIC UTILITY TAX (PURTA) 85,000 97,145 86,000 86,000 86,000 86,000

6114 PAYMENT IN LIEU OF TAX 83,699 88,254 92,077 89,000 89,000 -

6121 PER CAPITA TAX - 679 134,830 106,020 107,764 106,000 106,000 106,000

6141 PER CAPITA TAX - 511 106,379 81,744 85,442 82,000 82,000 82,000

6143 OCCUPATIONAL PRIVILEGE TAX 93,194 86,155 89,012 90,000 90,000 90,000

6151 EARNED INCOME TAX 5,352,409 5,133,124 5,931,808 5,300,000 5,900,000 5,900,000

6153 REAL ESTATE TRANSFER TAX 740,511 734,255 581,901 750,000 670,000 700,000

6154 AMUSEMENT TAX 49,084 47,708 61,159 48,000 52,000 52,000

6411 DELINQUENT REAL ESTATE TAXES 1,499,968 1,623,620 1,383,785 1,800,000 1,400,000 1,600,000

6452 DELINQUENT PC/OCCUPATION TAXES 39,397 38,870 41,396 40,000 40,000 40,000

6510 INTEREST INCOME 61,382 21,677 15,042 50,000 25,000 35,000

6740 ACTIVITY FEES 0 65,530 80,245 95,000 95,000 80,000

6832 IDEIA 895,787 953,389 941,175 935,555 935,555 885,971

6833 IDEIA - STIMULUS FUNDS 537,428 542,424 - - - -

6910 FACILITIES RENTAL 65,644 76,707 94,218 76,700 94,000 94,000

6942 TUITION (SUMMER SCHOOL) 33,175 21,495 17,468 22,000 - 20,000

6943 TUITION ADULT EVENING SCHOOL 71,696 252,444 243,325 255,000 240,000 220,000

6950 OTHER TUITION 0 4,494 0 0 0 0

6920 DONATIONS 6,756 11,297 11,486 8,500 8,500 8,500

6990 MISC REVENUE/VISA PROGRAM 20,240 149,809 113,782 80,000 113,000 1,018,000

6995 DRIVER'S EDUCATION FEES 44,288 69,075 65,325 70,000 72,000 70,000

6991 E-RATE REIMBURSEMENT 58,059 59,572 42,636 60,000 60,000 60,000

TOTALS $66,742,920 $70,213,855 $71,513,280 $73,348,547 $73,109,439 $ 75,341,846

STATE REVENUES – 7000 TO 7999

State revenues are all sources that are received from the State of Pennsylvania. Our primary source of state funding is that of basic education subsidy. Each year, the state legislature and governor approve an annual budget that provides funding for all school districts. Over the past several years, the economic challenges have resulted in stagnant and even decreasing funding. The most significant challenge of recent is that of PSERS. The state shares a 50% responsibility for the PSERS rate increase with each school district across the state. Due to the significant cost increases associated with this obligation, state revenue sources in other areas are primarily flat funding with current and previous years. Budgetary detail as well as historical, current, and future projections are identified below.

2009-10 2010-11 2011-12 2012-13 2012-13 2013-14

ACTUAL ACTUAL ACTUAL BUDGET PROJ BUDGET

STATE REVENUES:

7110 BASIC SUBSIDY $6,414,064 $6,599,655 $6,291,753 $9,386,180 $6,291,752 $6,393,797

7140 CYBER/CHARTER SCHOOLS 117,133 134,698 - - - -

7160 TUITION FOR ORPHANS 22,269 - 37,037 20,000 25,000 20,000

7210 HOMEBOUND INSTRUCTION - - - - - -

7211 PRISON PROGRAM 225,290 328,564 300,504 225,290 225,290 250,000

7240 ACCOUNTABILITY BLOCK GRANT 259,425 243,273 95,579 - - 95,579

7271 SPECIAL EDUCATION 2,452,078 2,381,297 2,390,493 2,346,813 2,346,813 2,334,181

7310 TRANSPORTATION 1,627,085 1,389,453 1,326,203 - 1,300,000 1,350,000

7320 RENTAL PAYMENTS 412,367 625,810 560,123 507,471 425,000 403,847

7330 HEALTH SERVICES 97,675 97,378 95,070 97,400 96,000 97,400

7340 PROPERTY TAX RELIEF 1,981,534 1,950,410 1,884,518 1,880,000 1,880,000 1,822,299

7500 EXTRA GRANTS - 75,891 18,342 - - -

7810 SOCIAL SECURITY 1,475,779 1,585,302 1,598,872 - 1,740,375 1,732,396

7820 RETIREMENT 1,004,864 1,262,218 1,877,662 2,831,410 2,831,410 3,833,900

TOTALS $16,089,563 $16,673,949 $16,476,156 $17,294,564 $17,161,640 $18,333,399

FEDERAL REVNUE – 8000 TO 8999

Methacton School District receives federal revenues in the form of Title I and Title II grant funds. These funds are used in the areas of staff salaries, supplies, and professional development. Recent sequestration cuts across the federal budget are reflected in our 2013-14 budget. In addition, medical access is budgeted reflecting the federal reimbursement of services provided to individuals that qualify for medical access. Historical budgetary detail as well as current and future projections are identified below.


FEDERAL REVENUES:

8514 TITLE I $684,631 $1,000,925 $557,385 $715,000 $179,686 $169,983 8515 TITLE II 139,120 144,309 133,279 135,000 135,000 127,845 8517 DRUG FREE SCHOOLS 11,230 6,276 0 15,000 0 0 8709 ED JOBS GRANT 0 6,873 0 0 0 8810 ACCESS 65,111 76,000 92,514 275,000 275,000 275,000

TOTALS $900,092 $1,227,510 $790,051 $1,140,000 $589,686 $572,828

MISCELLANEOUS REVENUE – 9000 TO 9999

This area reflects the proceeds from long-term lease/purchases for acquisition of equipment. Methacton School District purchases capital equipment (technology and buses) via leases to spread out the costs rather than making lump sum payments. This provides a sustainable system of capital equipment replacement throughout our District. Historical as well as current and future projections are listed below.


OTHER FINANCING SOURCES:

9200 PROCEEDS - EXT TERM FINANCING $215,000 $1,134,000 $0 $1,000,000 $1,000,000 $1,000,000 9300 FUND TRANSFERS $3,595 $2,591 $4,652 $0 $0 $0 9400 SALE OF EQUIPMENT 4,000 600 300 0 0 0 9500 REFUNDS - PRIOR YRS EXPENSES 0 55,677 0 0 0 0

TOTALS $222,595 $1,192,868 $4,952 $1,000,000 $1,000,000 $1,000,000

METHACTON SCHOOL DISTRICTREVENUE HISTORY AND FINAL 2013-14 BUDGET

2009-10 2010-11 2011-12 2012-13 2012-13 2013-14ACTUAL ACTUAL ACTUAL BUDGET PROJ BUDGET

LOCAL REVENUES:

6111 REAL ESTATE TAX $56,291,451 59,354,573$ 61,100,485$ 62,704,792$ 62,601,384$ 63,844,376$ 6112 INTERIM REAL ESTATE TAX 472,543 594,474 327,749 600,000 350,000 350,000 6113 PUBLIC UTILITY TAX (PURTA) 85,000 97,145 86,000 86,000 86,000 86,000

6114 PAYMENT IN LIEU OF TAX 83,699 88,254 92,077 89,000 89,000 - 6121 PER CAPITA TAX - 679 134,830 106,020 107,764 106,000 106,000 106,000 6141 PER CAPITA TAX - 511 106,379 81,744 85,442 82,000 82,000 82,000 6143 OCCUPATIONAL PRIVILEGE TAX 93,194 86,155 89,012 90,000 90,000 90,000 6151 EARNED INCOME TAX 5,352,409 5,133,124 5,931,808 5,300,000 5,900,000 5,900,000 6153 REAL ESTATE TRANSFER TAX 740,511 734,255 581,901 750,000 670,000 700,000 6154 AMUSEMENT TAX 49,084 47,708 61,159 48,000 52,000 52,000 6411 DELINQUENT REAL ESTATE TAXES 1,499,968 1,623,620 1,383,785 1,800,000 1,400,000 1,600,000 6452 DELINQUENT PC/OCCUPATION TAXES 39,397 38,870 41,396 40,000 40,000 40,000 6510 INTEREST INCOME 61,382 21,677 15,042 50,000 25,000 35,000 6740 ACTIVITY FEES 0 65,530 80,245 95,000 95,000 80,000 6832 IDEIA 895,787 953,389 941,175 935,555 935,555 885,971 6833 IDEIA - STIMULUS FUNDS 537,428 542,424 - - - - 6910 FACILITIES RENTAL 65,644 76,707 94,218 76,700 94,000 94,000 6942 TUITION (SUMMER SCHOOL) 33,175 21,495 17,468 22,000 - 20,000 6943 TUITION ADULT EVENING SCHOOL 71,696 252,444 243,325 255,000 240,000 220,000 6950 OTHER TUITION 0 4,494 0 0 0 0 6920 DONATIONS 6,756 11,297 11,486 8,500 8,500 8,500 6990 MISC REVENUE/VISA PROGRAM 20,240 149,809 113,782 80,000 113,000 1,018,000 6995 DRIVER'S EDUCATION FEES 44,288 69,075 65,325 70,000 72,000 70,000 6991 E-RATE REIMBURSEMENT 58,059 59,572 42,636 60,000 60,000 60,000

TOTALS $66,742,920 $70,213,855 $71,513,280 $73,348,547 $73,109,439 75,341,846$ 79.10%



STATE REVENUES:

7110 BASIC SUBSIDY $6,414,064 $6,599,655 $6,291,753 $9,386,180 $6,291,752 $6,393,797 7140 CYBER/CHARTER SCHOOLS 117,133 134,698 - - - - 7160 TUITION FOR ORPHANS 22,269 - 37,037 20,000 25,000 20,000 7210 HOMEBOUND INSTRUCTION - - - - - - 7211 PRISON PROGRAM 225,290 328,564 300,504 225,290 225,290 250,000 7240 ACCOUNTABILITY BLOCK GRANT 259,425 243,273 95,579 - - 95,579 7271 SPECIAL EDUCATION 2,452,078 2,381,297 2,390,493 2,346,813 2,346,813 2,334,181 7310 TRANSPORTATION 1,627,085 1,389,453 1,326,203 - 1,300,000 1,350,000 7320 RENTAL PAYMENTS 412,367 625,810 560,123 507,471 425,000 403,847 7330 HEALTH SERVICES 97,675 97,378 95,070 97,400 96,000 97,400 7340 PROPERTY TAX RELIEF 1,981,534 1,950,410 1,884,518 1,880,000 1,880,000 1,822,299 7500 EXTRA GRANTS - 75,891 18,342 - - - 7810 SOCIAL SECURITY 1,475,779 1,585,302 1,598,872 - 1,740,375 1,732,396 7820 RETIREMENT 1,004,864 1,262,218 1,877,662 2,831,410 2,831,410 3,833,900

TOTALS $16,089,563 $16,673,949 $16,476,156 $17,294,564 $17,161,640 $18,333,399 19.25%



FEDERAL REVENUES:

8514 TITLE I $684,631 $1,000,925 $557,385 $715,000 $179,686 $169,983 8515 TITLE II 139,120 144,309 133,279 135,000 135,000 127,845 8517 DRUG FREE SCHOOLS 11,230 6,276 0 15,000 0 0 8709 ED JOBS GRANT 0 6,873 0 0 0 8810 ACCESS 65,111 76,000 92,514 275,000 275,000 275,000

TOTALS $900,092 $1,227,510 $790,051 $1,140,000 $589,686 $572,828 0.60%

TOTAL OPERATING REVENUES $83,732,575 $88,115,314 $88,779,487 $91,783,111 $90,860,765 $94,248,073

OTHER FINANCING SOURCES:

9200 PROCEEDS - EXT TERM FINANCING $215,000 $1,134,000 $0 $1,000,000 $1,000,000 $1,000,000 9300 FUND TRANSFERS $3,595 $2,591 $4,652 $0 $0 $0 9400 SALE OF EQUIPMENT 4,000 600 300 0 0 0 9500 REFUNDS - PRIOR YRS EXPENSES 0 55,677 0 0 0 0

TOTALS $222,595 $1,192,868 $4,952 $1,000,000 $1,000,000 $1,000,000 1.05%

TOTAL REVENUES $83,955,170 $89,308,182 $88,784,439 $92,783,111 $91,860,765 $95,248,073

METHACTON SCHOOL DISTRICTEXPENDITURE HISTORY AND FINAL 2013-14 BUDGET


1000 INSTRUCTION

1100 REGULAR PROGRAMS

100 SALARIES $20,157,607 $20,811,177 $21,347,312 $22,069,069 $21,806,681 21,407,547$ 200 BENEFITS 7,512,503 9,187,818 9,592,377 10,930,217 10,930,217 12,045,791 300 PROF. SERVICES 849,798 846,913 833,190 863,800 917,190 845,600 400 PROPERTY SERVICES 820,582 751,626 304,897 770,794 350,000 26,623 500 OTHER PURCH.SVCS. 749,138 618,303 1,050,638 743,849 1,165,355 1,060,320 600 SUPPLIES 1,176,948 1,018,639 933,396 898,414 898,414 867,383 700 PROPERTY 253,882 248,323 397,145 599,086 86,000 86,081 800 OTHER OBJECTS 14,236 6,522 8,663 7,467 0 1,991

TOTALS $31,534,694 $33,489,321 $34,467,618 $36,882,696 $36,153,857 $36,341,336

1200 SPECIAL EDUCATION

100 SALARIES $6,628,175 $7,258,818 $6,823,660 $6,898,069 $6,833,660 6,715,090$ 200 BENEFITS 2,832,528 3,039,885 3,122,009 3,492,111 3,312,009 3,730,679 300 PROF. SERVICES 1,820,555 1,490,996 1,584,846 1,667,000 2,000,000 2,039,000 400 PROPERTY SERVICES 402 531 0 500 0 0 500 OTHER PURCH.SVCS. 1,077,836 618,210 485,737 655,900 622,737 605,900 600 SUPPLIES 84,778 177,656 163,601 167,038 160,000 154,144 700 PROPERTY 0 0 7,909 10,000 10,000 10,000 800 OTHER OBJECTS 218,790 238,615 400,315 223,000 380,000 388,000

TOTALS $12,663,064 $12,824,711 $12,588,077 $13,113,618 $13,318,406 $13,642,813



1300 VOCATIONAL EDUCATION

100 SALARIES $988,433 $1,099,996 $1,040,919 $1,090,024 $1,096,919 $1,116,101 200 BENEFITS 382,162 384,568 388,336 434,004 436,336 489,307 300 PROF. SERVICES 0 0 0 0 0 400 PROPERTY SERVICES 1,094 755 1,133 1,775 1,000 1,950 500 OTHER PURCH.SVCS. 1,030,465 1,057,441 1,079,287 1,092,630 1,092,630 1,151,548 600 SUPPLIES 14,997 22,210 20,893 30,982 30,000 31,346 700 PROPERTY 1,948 0 0 0 0 800 OTHER OBJECTS 0 0 0 0 0

TOTALS $2,419,099 $2,564,970 $2,530,568 $2,649,415 $2,656,885 $2,790,252

1400 OTHER INST. PROGRAMS

100 SALARIES $428,311 $274,855 $469,085 $406,367 $384,085 $312,259 200 BENEFITS 187,925 102,524 191,903 252,631 147,600 147,840 300 PROF. SERVICES 466,856 647,791 383,770 450,000 22,000 22,813 400 OTH PURCHASED SER 9,987 9,908 9,515 11,732 10,000 10,943 500 OTHER PURCH.SVCS. 184,024 0 0 0 0 600 SUPPLIES 22,888 55,819 61,260 0 0 700 PROPERTY 0 0 0 0 0 800 OTHER OBJECTS 0 3,277 0 0 0

TOTALS $1,299,991 $1,094,174 $1,115,533 $1,120,730 $563,685 $493,855



1600 ADULT EVENING SCHOOL

300 PROF. SERVICES 89,301$ 96,535$ 126,842$ 70,000$ 100,000$ 70,000$ 500 OTHER PURCH.SVCS. 13,055 17,558 17,769 19,400 20,000 13,900 600 SUPPLIES 3,147 13,095 8,886 8,010 9,000 8,010

TOTALS 105,503$ 127,188$ 153,497$ 97,410$ 129,000$ 91,910$

TOTAL INSTRUCTION $48,022,351 $50,100,364 $50,855,293 $53,863,869 $52,821,833 $53,360,166

2000 SUPPORT SERVICES

2100 PUPIL PERSONNEL SERVICES

100 SALARIES $1,823,505 $1,898,368 $1,970,567 $2,030,409 $2,093,007 $2,096,215 200 BENEFITS 792,221 815,458 867,546 836,787 943,813 971,138 300 PROF. SERVICES 117,685 142,557 137,434 154,250 150,000 168,245 400 PROPERTY SERVICES 0 0 0 0 0 0 500 OTHER PURCH.SVCS. 4,185 6,233 3,372 10,140 10,000 9,640 600 SUPPLIES 35,569 38,460 25,031 43,346 33,031 54,984 700 PROPERTY 0 0 0 0 0 800 OTHER OBJECTS 8,714 35 735 910 910 415

$2,781,879 $2,901,111 $3,004,685 $3,075,842 $3,230,761 $3,300,637



2200 INSTRUCTIONAL SUPPORT

100 SALARIES $1,081,614 $1,116,617 $1,123,225 $1,260,862 $1,273,225 1,294,260 200 BENEFITS 357,692 377,133 385,672 443,825 451,200 602,908 300 PROF. SERVICES 73,616 71,308 87,382 0 50,000 400 PROPERTY SERVICES 8,446 16,013 8,491 11,440 20,000 9,997 500 OTHER PURCH.SVCS. 50,485 33,455 19,897 2,650 10,000 3,150 600 SUPPLIES 157,802 197,254 137,999 149,073 150,000 98,414 700 PROPERTY 1,947 15,761 97,590 1,100 3,000 9,212 800 OTHER OBJECTS 25,007 33,596 30,941 18,939 35,000 1,500

TOTALS $1,756,609 $1,861,137 $1,891,197 $1,887,889 $1,992,425 $2,019,442

2300 ADMINISTRATION

100 SALARIES $2,514,127 $2,343,199 $2,730,930 $3,094,088 $3,004,506 $3,359,408 200 BENEFITS 929,658 941,774 1,070,802 1,097,447 1,251,221 1,566,114 300 PROF. SERVICES 492,250 427,839 412,179 424,040 400,000 387,711 400 PROPERTY SERVICES 2,700 3,735 589 8,600 1,000 8,800 500 OTHER PURCH.SVCS. 55,206 55,433 56,931 80,775 57,000 63,777 600 SUPPLIES 32,832 26,471 53,298 40,261 40,000 41,211 700 PROPERTY 0 0 0 0 0 9,500 800 OTHER OBJECTS 32,983 35,489 31,750 48,535 40,000 43,515

TOTALS $4,059,756 $3,833,940 $4,356,479 $4,793,746 $4,793,727 $5,480,036



2400 PUPIL HEALTH SERVICES

100 SALARIES $501,398 $584,281 $599,869 $630,667 $628,869 $637,278 200 BENEFITS 220,976 261,461 275,977 247,784 295,977 298,939 300 PROF. SERVICES 2,486 3,160 2,838 8,150 8,150 7,660 400 PROPERTY SERVICES 467 55 55 1,500 1,500 1,500 500 OTHER PURCH.SVCS. 294 1,089 2,450 2,000 2,000 2,500 600 SUPPLIES 13,695 23,545 11,241 25,506 18,000 26,630 700 PROPERTY 0 0 0 0 0 800 OTHER OBJECTS 0 0 0 0 0

TOTALS $739,316 $873,591 $892,430 $915,607 $954,496 $974,506

2500 BUSINESS OFFICE

100 SALARIES $496,853 $531,996 $540,666 $498,278 $591,600 $502,771 200 BENEFITS 181,972 192,063 204,913 207,251 234,641 237,351 300 PROF. SERVICES 11,538 22,370 17,930 23,370 29,000 23,370 400 PROPERTY SERVICES 8,906 12,360 13,576 12,610 12,610 12,610 500 OTHER PURCH.SVCS. 211,655 246,285 277,774 253,729 250,000 300,303 600 SUPPLIES 5,270 7,479 6,681 4,500 1,000 4,500 700 PROPERTY 0 0 0 0 0 800 OTHER OBJECTS 1,771 1,043 1,325 1,500 1,500 1,500

TOTALS $917,965 $1,013,596 $1,062,865 $1,001,238 $1,120,351 $1,082,405



2600 OPER/MAINT OF PLANT

100 SALARIES $2,661,693 $2,748,888 $2,786,779 $2,958,720 $2,986,779 $3,032,192 200 BENEFITS 931,358 993,332 1,002,950 1,340,341 1,127,950 1,523,437 300 PROF. SERVICES 214,130 208,755 245,331 234,000 234,000 281,000 400 PROPERTY SERVICES 2,143,025 2,255,641 2,031,851 2,152,451 2,251,200 2,163,000 500 OTHER PURCH.SVCS. 95,120 86,371 82,133 64,067 52,800 56,095 600 SUPPLIES 618,759 744,668 702,246 802,582 816,000 704,000 700 PROPERTY 1,202 0 2,039 7,000 1,000 7,000 800 OTHER OBJECTS 2,589 1,182 3,625 3,000 3,500 4,000

TOTALS $6,667,876 $7,038,837 $6,856,954 $7,562,161 $7,473,229 $7,770,724

2700 TRANSPORTATION

100 SALARIES $3,251,311 $3,430,503 $3,546,129 $3,505,242 $3,500,000 3,456,282 200 BENEFITS 1,426,778 1,621,718 1,684,727 1,673,859 1,914,727 2,231,118 300 PROF. SERVICES 8,095 8,085 8,592 13,800 6,000 14,500 400 PROPERTY SERVICES 11,662 13,266 12,228 18,200 14,160 13,800 500 OTHER PURCH.SVCS. 172,923 160,230 239,033 185,400 224,400 247,701 600 SUPPLIES 710,036 713,152 914,448 928,750 975,000 972,500 700 PROPERTY 0 889,071 0 500,000 25,000 800 OTHER OBJECTS 1,604 3,696 1,367 5,000 1,500 5,000 900 LEASE FINANCING 229,657 342,190 79,975 319,645 301,000

TOTALS $5,812,066 $7,181,911 $6,486,499 $7,149,896 $6,961,787 $6,940,901



2800 SUPPORT SERVICES-CENTRAL

100 SALARIES $579,845 $550,026 $557,347 $581,453 $566,347 $625,304 200 BENEFITS 233,090 214,693 232,397 237,516 249,397 295,881 300 PROF. SERVICES 169,787 257,646 159,459 194,820 166,800 400 PROPERTY SERVICES 158,774 195,322 196,413 173,000 164,400 145,001 500 OTHER PURCH.SVCS. 124,656 74,685 85,473 74,350 66,000 73,778 600 SUPPLIES 131,791 123,095 119,095 171,714 96,000 344,560 700 PROPERTY 1,558 126,974 90,230 0 69,600 77,124 800 OTHER OBJECTS 880 2,125 13,584 11,200 2,160 900 OTHER FIN. USES 0 0 0 0 0

TOTALS $1,400,381 $1,544,566 $1,453,998 $1,444,053 $1,380,704 $1,561,648

2900 OTHER SUPPORT SERVICES

500 OTHER PURCH.SVCS. 74,532 75,229 74,613 76,158 76,159 76,824

TOTALS $74,532 $75,229 $74,613 $76,158 $76,159 $76,824

TOTAL-SUPPORT SERVICES $24,210,380 $26,323,918 $26,079,720 $27,906,590 $27,983,639 $29,207,124



3000 NON-INSTRUCTIONAL SERVICES

3200 STUDENT ACTIVITIES

100 SALARIES $865,890 $840,216 $828,462 $773,418 $852,000 839,126 200 BENEFITS 182,846 171,748 169,700 187,189 205,200 255,116 300 PROF. SERVICES 7,931 19,701 65,012 61,775 60,000 5,000 400 PROPERTY SERVICES 0 0 44,297 0 0 500 OTHER PURCH.SVCS. 8,469 10,543 72,697 10,400 59,000 600 600 SUPPLIES 13,393 176,610 78,785 207,275 91,200 265,017 700 PROPERTY 0 0 10,514 0 1,500 800 OTHER OBJECTS 14,986 15,032 41,353 20,368 35,000 4,890

TOTALS $1,093,515 $1,233,850 $1,310,820 $1,260,425 $1,303,900 $1,369,748

3300 COMMUNITY SERVICES

100 SALARIES $0 0 $0 $0 $0 200 BENEFITS 0 0 0 0 0 300 PROF. SERVICES 0 0 0 0 0 500 OTHER PURCH.SVCS. 0 0 0 0 0 600 SUPPLIES 2,257 2,524 3,441 2,000 2,000 2,000 700 PROPERTY 0 0 0 0 0

TOTALS $2,257 $2,524 $3,441 $2,000 $2,000 $2,000

TOTAL NON-INST. SERVICES $1,095,772 $1,236,374 $1,314,261 $1,262,425 $1,305,900 $1,371,748



5000 OTHER FINANCING USES

5100 DEBT SERVICE

700 PROPERTY -$ -$ -$ -$ -$ 1,000,000$ 800 OTHER OBJECTS 4,324,779 4,386,937 3,854,428 4,000,227 3,400,000 4,000,000 900 OTHER FIN. USES 5,920,000 6,550,000 6,762,283 7,000,000 5,898,324 6,109,034

TOTAL DEBT SERVICE $10,244,779 $10,936,937 $10,616,711 $11,000,227 $9,298,324 $11,109,034

5200 FUND TRANSFERS

900 OTHER OBJECTS $540,356 $332,000 $325,000 $0 $0 $0

TOTAL OTHER USES $10,785,135 $11,268,937 $10,941,711 $11,000,227 $9,298,324 $11,109,034

5900 BUDGETARY RESERVE

100 SALARIES 0 0 0 0 0 0 200 BENEFITS 0 0 0 0 0 0 800 OTHER FIN. USES 0 0 0 300,000 0 200,000

TOTAL BUDGETARY RESERVE $0 $0 $0 $300,000 $0 $200,000

TOTAL ACTUALS/BUDGET $84,113,638 $88,929,593 $89,190,985 $94,333,111 $91,409,696 $95,248,073



EXPENDITURES BY OBJECT AREA

100 SALARIES $41,978,762 $43,488,940 $44,364,950 $45,796,666 $45,617,678 $45,393,833 200 BENEFITS 16,171,709 18,304,175 19,189,309 21,380,962 21,500,288 24,395,619 300 PROF. SERVICES 4,324,028 4,243,656 4,064,805 4,165,005 4,143,140 3,864,899 400 PROPERTY SERVICES 3,166,045 3,259,212 2,623,045 3,162,602 2,825,870 2,394,224 500 OTHER PURCH. SVCS 3,852,043 3,061,065 3,547,804 3,271,448 3,708,081 3,666,036 600 SUPPLIES 3,024,162 3,340,677 3,240,301 3,479,451 3,319,645 3,574,699 700 PROPERTY 260,537 1,280,129 605,427 1,117,186 196,100 1,198,917 800 OTHER OBJECTS 4,646,339 4,727,549 4,388,086 4,640,146 3,899,570 4,650,811 900 OTHER FIN USES 6,690,013 7,224,190 7,167,258 7,319,645 6,199,324 6,109,034

TOTAL $84,113,638 $88,929,593 $89,190,985 $94,333,111 $91,409,696 $95,248,073

EXPENDITURES BY CATEGORY

INSTRUCTION $48,022,351 $50,100,364 $50,855,293 $53,863,869 $52,821,833 $53,360,166SUPPORT SERVICES $24,210,380 $26,323,918 $26,079,720 $27,906,590 $27,983,639 $29,207,124NON-INSTRUCTIONAL SERVICES $1,095,772 $1,236,374 $1,314,261 $1,262,425 $1,305,900 $1,371,748DEBT SERVICE $10,244,779 $10,936,937 $10,616,711 $11,000,227 $9,298,324 $11,109,034OTHER FINANCIAL USES $540,356 $332,000 $325,000 $0 $0 $0BUDGETARY RESERVE $0 $0 $0 $300,000 $0 $200,000

TOTAL $84,113,638 $88,929,593 $89,190,985 $94,333,111 $91,409,696 $95,248,073

methacton school district · the salaries and benefits of district employees (77% of the costs of...

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