2015-2016 starting fund balance $3,082,650

2015-2016 Starting Fund Balance $3,082,650

2015-2016 Revenues: $13,419,823

2015-2016 Expenditures: $13,470,248

(Deficiency) of Revenues

over Expenditures ($ 50,425)

2015-2016 Ending Fund Balance $3,032,225

($800,000 of fund balance is committed for future PSERS costs)

2016-2017 Starting Fund Balance $3,032,225

2016-2017 Anticipated Actual Revenue: $14,090,215

2016-2017 Anticipated Actual Expenditures: $13,695,968

Excess of Revenues over Expenditures: $ 394,247

June 30, 2017 Anticipated Ending Fund

Balance $3,426,472


Local Revenue – Reimbursement from premiums paid over claims paid $524,123

(Historically, this reimbursement has not been a budgeted item as it cannot be forecast with any certainty.)

Local Revenue - PRS $111,356

(While the District anticipated these funds were forthcoming, it was not known when they would actually be received.)

TOTAL $635,479

Employee Attrition

◦ Unexpected retirements at end of 2015-2016

◦ Resignations throughout 2016-2017 school year

◦ Resulting savings in Social Security, Retirement, and Health Care

Professional Development

Technology Budget – Computer Purchases / Hosted Services - CAIU

Retirement Pay-Outs

Budgetary Reserve

Expenditure 2016-2017 Budget

2017-2018Budget

Increase

Health Insurance $1,997,128 $2,073,448 $ 76,320

Special Education Costs (CAIU and Tuition to other Educational Agencies)

$ 415,000 $ 500,000 $ 85,000

Cyber/Charter School Tuition $ 280,000 $ 400,000 $120,000

PSERS $1,812,091 $1,961,083 $148,992

Debt Service (new - Bond Payment) $ 507,661 $ 717,196 $209,535

TOTALS $5,011,880 $5,651,727 $639,847

2016-2017 Budgeted Expenditures - $14,309,1762017-2018 Proposed Expenditures - $15,051,055 The expenditure categories in this comparison make up 86% of the $741,879 increase in the 2017-2018 budget.

Expenditure2016-2017

Budget2017-2018

Budget $ Increase % Increase

Student Transportation Services 334,224 350,000 15,776 4.72%

CAIU Transportation 25,000 45,000 20,000 80.00%

Facility Repairs (2017-2018 includes Lenkerville roof) 147,500 280,000 132,500 89.83%

Health Insurance 1,997,128 2,073,448 76,320 3.82%

Tuition to Other LEA’s 165,000 200,000 35,000 21.21%

Special Education Services -CAIU 250,000 300,000 50,000 20.00%

Cyber/Charter School Tuition 280,000 400,000 120,000 42.86%

PSERS 1,812,091 1,961,083 148,992 8.22%

Debt Service (existing & new) 525,665 735,210 209,545 39.86%

TOTALS $5,536,608 $6,344,741 $808,133 14.59%

Adding Transportation Services and Facility Repairs to the “Significant Cost Drivers” identified on the previous slide, accounts for 100% of the increase in the 2017-2018 Budget.

Professional Negotiations Agreement – Salaries

Teacher Lateral Movement on Salary Schedule

Support Staff Salaries, Supplemental Assignments, Coaching Salaries

Health Care Plan Changes – Deductibles

Related Health Care Premiums – Current Increase anticipated at 4.9%

Health Care Premium Share and Spousal Surcharge

Copier RFP

New Math Curriculum –Software/Books/Materials

Staff Development Related to Math Curriculum

District Software Inventory

Special Education Placements

Cyber Charter Enrollment Numbers

District Liability Insurance Renewal

Facility Needs – McClure Feasibility Study

Lenkerville roof and additional facility repairs – Include in General Fund budget or plan to pay from Capital Reserve Account?2017-2018 budget currently includes $250,000 –COMMITTEE RECOMMENDATION – Budget $250,000 expense in General Fund

Budget reimbursement from premiums paid over claims paid as local revenue? 2017-2018 budget currently includes $250,000 (premiums over claims 1-31-17)COMMITTEE RECOMMENDATION – Budget $250,000 as revenue

Tax Increase – Millage RateCOMMITTEE RECOMMENDATION – Include millage rate increase at maximum allowed of 3.3% from 19.5974 to 20.2441

PSERS Designated Fund Balance - $800,000Could maintain at current level or use a defined amount for PSERS expense.COMMITTEE RECOMMENDATION – Maintain current amount as designated for FUTURE years’ PSERS expense

2017-2018 BUDGET

SALARY CATEGORIES - $6,098,148 (~41%)

Teacher salaries (including retirement bonus payments and payment of unused sick leave days as defined in the collective bargaining agreement)

Teacher lateral movement across the salary schedule Homebound Instruction Remediation/Academic Support Instruction Secretary salaries Custodial salaries Administrator salaries Administrative Assistants salaries Aide wages Substitutes (teachers, aides, custodians, and secretaries) Census enumerators Tax collector wages Health insurance opt-out payments

SALARY CATEGORIES - $6,098,148 (~41%)

Athletic event ticket takers/game workers/officialsEvent security personnelSupplemental Contracts:

Coaches salariesBand staffStudent Council AdvisorsMusicalTatlerYearbookAfter school bus duty monitorsBefore school bus duty monitorsLunch duty monitorsDetention monitorCamp Hebron advisorsMentor teachersCurriculum planners

OBJECT 2016-2017 Budget

2017-2018 Budget

Budget to Budget $ Difference

Budget to Budget %

Difference

100 -Salaries and Wages

$6,096,016 $6,098,148 $2,132 .03%

The small increase in 2017-2018 is due to the fact that 2016-2017salaries were calculated and budgeted based on a percentage increase of 2015-2016 salaries. However, 2015-2016 Professional Staff and Act 93 salaries were not increased and Support Staff received a lesser increase than budgeted. In addition, employee attrition during the 2016-2017 school year had an effect on actual spend. The combination of these factors results in the small increase in the 2017-2018 budget number for this category.

BENEFIT CATEGORIES - $4,718,193 (~32%)

Health Insurance

Dental Insurance

Life Insurance

Vision Insurance

Social Security

Retirement

Tuition Reimbursement

Unemployment Compensation

Workers Compensation

Object 2016-2017 Budget

2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

200 -Employee Benefits

$4,514,998 $4,718,193 $203,195 4.5%

PSERS Rate is increasing from 30.03% to 32.57%; without health insurance plan design changes, the increase in health insurance rates is 4.5%

PURCHASED TECHNICAL SERVICES CATEGORIES - $781,890 ~ 5%

CAIU - CAOLA

CAIU – Special Education Services and Placements

CAIU – Early Intervention Services

Speech Assessment Services

Special Education Job Coach

Psychological Services

Contracted Medical Services

Contracted Dental Services

Occupational Therapy Services

Tax Collection Services

Legal Services

Audit Services/Appraisal Services

Earned Income Tax Collection Fees

Real Estate Transfer Tax Collection Fees

Delinquent Real Estate Tax Collection Fees

Software Services – Power School / Payroll / Accounting / Library Destiny

COBRA Administration Services

Internet Services / Wireless Maintenance Services / Network Engineering Services

Field Show

Game Officials

Policy Updates


2017-2018 Budget

Budget to Budget $

Difference

Budget toBudget %

Difference

300 -Purchased Technical Services

$757,825 $781,890 $24,065 3.18%

This category includes contracted Special Education Services with the CAIU – increased services for 2017-2018.

PURCHASED PROPERTY SERVICES CATEGORIES - $305,400 ~ 2%

Audiometer repairs Instrument repairs Copy machines Microscope repairs Musical Instrument repairs Computer repairs Shop Equipment repairs Disposal of waste chemicals Truck / mowers / tractors maintenance and repairs Utilities – Heat / Water / Sewer Services provided by Ehrlich, Cummins, Peifer, Simplex,

Tomlinson, Waste Management, McClure, Waterchem, Automated Logic, Penn Elevator


2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

400 -Purchased Property Services

$309,060 $305,400 ($3,660) -1.18%

Minor adjustments across several categories based on historical spend.

OTHER PURCHASED SERVICES CATEGORIES - $1,363,465 ~ 9%

Student Transportation - regular, vo-tech, special needs, Northern Dauphin Christian School, Amish, best interest determination (foster), band, athletics, chorus, emotional support/life skills field trips, job coaching, window painting, Camp Hebron

Property/Liability Insurance, Steam Boiler Errors and Omissions Insurance Bonding Insurance Athletic Insurance Communications – School Messenger, Verizon, Frontier WAN (wide area network) Advertising Printing Postage Tuition to other Educational Agencies – Halifax, New Story, Susquenita, Yellow Breeches Tuition to Cyber/Charter Schools Tuition to HACC and Dauphin County Technical School Alternative Education Placements Private Residential Rehabilitative Institutions Incarcerated Youths Hospital Education Programs Pennsylvania Psychiatric Institute Mileage Reimbursement


2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

500 –Other Purchased Services

$1,166,214 $1,363,465 $197,251 16.91%

Tuition to Cyber/Charter Schools increased by $120,000; Tuition to other Educational Entities increased by $35,000

SUPPLIES CATEGORIES - $499,394 ~3%

Books, software, site licenses, consumable supplies and materials for regular instruction, life skills, speech, emotional support, academic support, guidance, library, technology, curriculum, athletics, and building

Math Curriculum Replacement Bid Items – Art, General, Custodial, Xerographic Paper Maintenance Supplies Study Island On-Line Digital Resource (CAIU) – Discovery Education I Ready (reading diagnostic tool) AIMSWEB (special education placement testing) DIBELS Next (K – 3 reading assessment tool) Desk Replacements Coal / Electric / Propane Office Supplies Board Minute Books Agenda Manager Shipping/Handling Fees


2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

600 -Supplies

$440,583 $499,394 $58,811 13.35%

New math curriculum budgeted at $75,000 for supplies and materials

EQUIPMENT CATEGORIES - $451,715 ~ 3%

Copiers

Computers (currently includes Hosted Service with CAIU)

Instruments

Mats for Elementary Physical Education (final year)

Carpet Extractor

Lenkerville Roof Repair

Facility Needs (as identified in Feasibility Study)

Telephone System Replacement (3rd of 5 years)

*THIS CATEGORY WAS ADJUSTED, PER BOARD DIRECTION ON MAY 15, 2017, TO REMOVE $250,000 FROM THE GENERAL FUND BUDGET TO BE PAID FROM CAPITAL RESERVE ACCOUNT


2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

700 –Equipment/SiteImprovement

$401,155 $451,715 $50,560 12.60%

Lenkerville roof repairs - $150,000; Feasibility Study Needs - $100,000


CATEGORIES - $346,300 ~ 2%

Instructional Dues/Fees Professional/District Membership Dues Student Activity Dues/Fees Direct Deposit Fees Refund of Prior Year Receipts Loan/Bond Interest Budgetary Reserve


2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

800 –Dues, Fees, Interest & Budgetary Reserve

$352,995 $346,300 ($6,695) -1.90%

Decrease in annual interest expense.

Debt Service (building project) $470,000

Debt Service (existing) $16,550


2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

900 –Loan/BondPayment

$270,330 $486,550 $216,220 79.98%

Increase in Bond Principal Payment to full amount.

ObjectCode

Definition 2017-2018 Budget

% of Total Budget

100 Salaries $ 6,098,148 40.52%

200 Benefits $ 4,718,193 31.35%

300 Purchased Services-Technical

$ 781,890 5.19%

400 Purchased Services –Property

$ 305,400 2.03%

500 Other Purchased Services $ 1,363,465 9.06%

600 Supplies $ 499,394 3.32%

700 Equipment/Property $ 451,715 3.00%

800 Dues/Fees/Interest/Budgetary Reserve

$ 346,300 2.30%

900 Loan/Bond Principal Payments

$ 486,550 3.23%

TOTAL $15,051,055 100%

2017-2018 BUDGET

INSTRUCTIONAL PROGRAMS - $9,370,935 ~ 62%

Regular Instruction Federally Funded Regular Programs (Title I and Title II) Life Skills Support Speech and Language Support Emotional Support Academic Support Gifted Support Early Intervention Support Vocational Education Homebound Instruction Alternative Education Programs Adjudicated/Court Placed Programs Driver Education Higher Education (HACC)

Function 2016-2017 Budget

2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

1000 $8,948,747 $9,370,935 $422,188 4.72%

SUPPORT SERVICES CATEGORIES- $4,262,534 ~ 28%

Guidance Services Psychological Services Student Accounting Services (PIMS) School Library Services Instruction and Curriculum Development Services Board Services Tax Assessment and Collection Services Legal and Accounting Services Office of the Superintendent Services Office of the Principal Services Support Services – School Nurse, Occupational Therapist, Dental Services Business Office Support Services Technology Services Operation and Maintenance of Plant Services Student Transportation Services


2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

2000 $4,285,128 $4,262,534 $22,594 .53%

NON INSTRUCTIONAL CATEGORIES - $328,376 ~ 2%

Student Activities

Athletics


2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

3000 $328,136 $328,376 $240 0%

FACILITIES IMPROVEMENT/REPAIRS - $280,000 ~ 2%

Roof Repairs

Facility Needs as Identified by McClure



2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

4000 $147,500 $280,000 $132,500 89.8%


OTHER EXPENDITURES - $809,210 ~ 5%

Interest

Loan / Bond Payments

Refund of Prior Year Receipts

Budgetary Reserve


2017-2018 Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

5000 $599,665 $809,210 $209,545 34.9%

Function Code

Definition 2017-2018 Budget

% of Total Budget

1000 Instruction $9,370,935 62.26%

2000 Support Services $4,262,534 28.32%

3000 Non-Instructional Services $ 328,376 2.18%

4000 Facilities Acquisition/Improvements

$ 280,000 1.86%

5000 Other Expenditures and Financing Uses

$ 809,210 5.38%

TOTAL $15,051,055 100%

2017-2018 BUDGET

6000 - LOCAL RECEIPTS

2016-2017

Budget

2016-2017 Projected

Actual

2017-2018

Budget

Budget to Budget $ Difference

Budget to Budget %

Difference

10.6111 Current Real Estate Tax 4,765,725 4,728,460 4,933,287 167,562 3.52%

10.6112 Interim Real Estate Tax 8,500 8,500 8,500 0 0.00%

10.6113 Public Utility Realty Tax 7,175 7,090 7,175 0 0.00%

10.6114 Payment in Lieu of Taxes 315 20,312 315 0 0.00%

10.6120 Per Capita Section 679 18,500 17,555 18,500 0 0.00%

10.6141 Act 511 Per Capita 18,500 17,555 18,500 0 0.00%

10.6151 Earned Income Tax 620,000 620,000 620,000 0 0.00%

10.6152 Occupation Tax 550,000 540,000 550,000 0 0.00%

10.6153 Real Estate Transfer Tax 55,000 55,000 55,000 0 0.00%

10.6411 Delinquent Real Estate Tax 320,000 320,000 320,000 0 0.00%

10.6420 Del Per Capita/Occup Tax 170,000 170,000 170,000 0 0.00%

10.6510 Interest on Investments 20,000 20,000 20,000 0 0.00%10.6700 Revenues - District Activities 53,000 46,000 53,000 0 0.00%

10.6910 Rentals 900 700 900 0 0.00%

10.6940 Tuition 185,000 185,000 185,000 0 0.00%

10.6991 Misc (refund of prior yr exp) 30,650 635,072 250,000 219,350 715.66%

TOTAL LOCAL RECEIPTS 6,823,265 7,391,244 7,210,177 386,912 5.67%

LOCAL RECEIPTS

TAXABLE ASSESSED VALUE AS OF February 2, 2017: $274,429,700 Adjusted Index – 3.3% or .6467 mills

Millage Rate (% Increase)

$ Generated at 100% Collection Rate

$ Generated at 93% Collection Rate

Additional Revenue Generated at 93%

Collection Rate over Current Millage Rate

19.5974 (Current) 5,378,110 5,001,641

19.75 (.7787%) 5,419,990 5,040,590 38,949

19.95 (1.799%) 5,474,875 5,091,630 89,989

20.00 (2.054%) 5,488,595 5,104,395 102,754

20.2441 (3.3%) 5,555,585 5,166,690 165,049

MillageRate

RE Tax based on$85,000 Assessment

(Median)

Difference over Current Millage

Rate

RE Tax based on$100,000 Assessment

Difference over Current Millage Rate

19.5974 $1,665.78 $1,959.74

19.75 $1,678.75 $12.97 $1,975.00 $15.26

19.95 $1,695.75 $29.97 $1,995.00 $35.26

20.00 $1,700.00 $34.22 $2,000.00 $40.26

20.2441 $1,720.75 $54.97 $2,024.41 $64.67

SCHOOL DISTRICT 2016-2017 MillageRates

2017-2018 Millage Increase

Central Dauphin 15.2188 Yes

Susquehanna Township 17.5306 Yes – 2.5%

Derry Township 18.1019 No

Upper Dauphin 18.2745 No

Lower Dauphin 18.4200 No

Millersburg Area 19.5974

Middletown Area 22.1500 Not yet decided

Halifax 22.4870 Not yet decided

Steelton-Highspire 26.2770 Yes

Harrisburg 27.8000 Not yet decided

2015-2016 25.84%

2016-2017 30.03%

2017-2018 32.57%

2018-2019 (Projected) 34.18%

2019-2020 (Projected) 35.53%

2020-2021 (Projected) 35.95%

2021-2022 (Projected) 36.40%

7000 - STATE RECEIPTS

2016-2017 Budget

2016-2017

Projected Actual

2017-2018

Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

10.7110 Basic Instructional Subsidy 3,904,188 3,958,620 3,983,278 79,090 2.03%

10.7240 Driver Education 0 0 0 0 0.00%

10.7271 Special Education 591,736 575,374 587,907 (3,829) -0.65%

10.7310 Transportation 165,000 161,235 165,000 0 0.00%

10.7320 Bond Payment Reimbursement 135,520 135,520 191,450 55,930 41.27%

10.7330 Medical/Dental Services 16,600 16,610 16,600 0 0.00%

10.7340 State Property Tax Reduction Allocation 251,009 251,009 250,972 (37) 0.00%

10.7501 PA Accountability Grant 127,733 144,110 127,733 0.00%

10.7810 Social Security 270,000 235,000 245,000 (25,000) -9.26%

10.7820 Retirement 900,000 890,000 950,000 50,000 5.56%

TOTAL STATE RECEIPTS 6,361,786 6,367,478 6,517,940 156,154 2.46%

8000 – FEDERAL RECEIPTS

2016-2017

Budget

2016-2017 Projected

Actual

2017-2018

Budget

Budget to Budget $

Difference

Budget to Budget %

Difference

10.8512.000.520.00 IDEA 138,162 141,955 141,955 3,793 2.75%10.8514.000.411.00 Title I 157,116 151,259 151,259 (5,857) -3.73%10.8515.000.421.00 Title II 37,869 37,279 37,279 (590) -1.56%

10.8810 Medical ACCESS 0 0 0 0 0.00%10.8820 Medical Assistance 0 1,000 0 0 0.00%

TOTAL FEDERAL RECEIPTS 333,147 331,493 330,493 (2,654) -0.80%

Revenue Source 2017-2018 Budget % of Total Revenues

Local $7,210,177 51.29%

State $6,517,940 46.36%

Federal $ 330,493 2.35%

TOTAL $14,058,610 100%

2017-2018 Starting Fund Balance (Projected)$3,426,472

2017-2018 Preliminary Revenues: $14,058,610

2017-2018 Preliminary Expenditures: $15,051,055

(Deficiency) of Revenues

over Expenditures ($992,445)

2017-2018 Ending Fund Balance (Projected) $2,434,027


April 4, 2017 – Budget and Finance Committee Meeting

May 2, 2017 – Board Study Session for purposes of reviewing Budget

May 15, 2017 – May Board Meeting – Proposed Budget Approval

May 23, 30, June 6, 2017 – Advertise Tax Notice in Upper Dauphin Sentinel

May 23, 30, June 6, 2017 – Advertise Proposed Budget and make available for public inspection; also post on District website

June 19, 2017 – June Board Meeting -Final Budget Approval

Lenkerville roof and additional facility repairs – Include in General Fund budget or plan to pay from Capital Reserve Account? 2017-2018 budget currently includes $250,000 BOARD DIRECTION - Do not include in the General Fund; payment to be made from the Capital Reserve Account. As a result, the adjusted 2017-2018 budget is $14,801,055.

Budget reimbursement from premiums paid over claims paid as local revenue? 2017-2018 budget currently includes $250,000 (premiums over claims 1-31-17)BOARD DIRECTION – Budget $250,000 as local revenue

Tax Increase – Millage RateBOARD DIRECTION – Include millage rate increase at maximum allowed of 3.3% from 19.5974 to 20.2441

PSERS Designated Fund Balance - $800,000Could maintain at current level or use a defined amount for PSERS expense.BOARD DIRECTION – Use $75,000 of the current $800,000 designated for future PSERS expenses to cover the increase in PSERS costs in 2017-2018.

2017-2018 Starting Fund Balance (Projected)$3,426,472

2017-2018 Budgeted Revenues: $14,058,6102017-2018 Budgeted Expenditures: $14,801,055

(Deficiency) of Revenues over Expenditures ($742,445)

2017-2018 Ending Fund Balance (Projected) $2,684,027

($725,000 of fund balance is committed for future PSERS costs; $700,000 assigned for 2018-2019 expenses)

2015-2016 starting fund balance $3,082,650

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