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Thanks for Joining Us!

Welcome to the Third Installment of FYI

• Our Intent and Purpose– Strategic Plan Outreach and Mentorship Effort

for New and Newer PASBO Members in all aspects of School Business Management

– Use PASBO Experts to Help New Entrants– Continuing Series

• May 9 at 9:00 a.m.• June 13 at 9:00 a.m.

• Who Are You?—Let’s Find Out

2

3

Jeff Ammerman, PASBO Director of Technical Assistance

• Previous business manager at State College Area SD, South Middleton SD, and Philipsburg-Osceola Area SD

• Worked in the Business Office at Tuscarora Intermediate Unit

• Part of my role at PASBO is to answer questions for members

• jammerman@pasbo.org, 717-540-9551

Today’s Agenda 1. What's Due

– Calendar of State and Federal Reports

2. From the Experts

3. PASBO Tools You Can Use– Resources to Help You

4. Your Questions Answered– An Open Forum for Your Questions About Topics Covered and

Uncovered!4

Before We Start• The due dates on the calendar

are intended as a guide not as absolute deadline dates.

• The calendar is a work in progress and will be modified throughout the year.

• This is not an “official” calendar although it has been reviewed by PDE.

5

Sources of Filing and Reporting Info

• PIMS Data Collection Calendar http://www.portal.state.pa.us/portal/server.pt/community/pims-

pennsylvania_information_management_system/8959

• Comptroller Forms http://www.portal.state.pa.us/portal/server.pt/community/forms

_and_procedures/13472

• Food Service Calendar http://www.portal.state.pa.us/portal/server.pt/community/natio

nal_school_lunch/7487/activity_calendar/964588

6

1-Apr New Hire Report Monthly Report of New Hires HRDept. of Labor & Industry

1-Apr NSL Report on PEARS MonthlyReimbursement for Lunches Served each Month Food Service CN PEARS

1-Apr RCT-900 Annual Public Utility Realty Tax Act (PURTA) FinancePA Dept. of Revenue

10-AprUpload NPAS Reports and Send On-line Monthly

Report of Wages & Retirement Contributions Finance PSERS/NPAS

10-AprBus Evacuation - PDE 4101 Semi-Annual School Bus Evacuation Drill Transportation PDE

15-Apr AP-1, AP-2 Annual Unclaimed Property Reporting (HRS Pro) Finance PA Treasury

25-Apr PDE-2576 AnnualCorrections (if necessary) to PDE 2576 Prelim. Summary of pupil transportation Transportation PDE

30-Apr PDE-339 QuarterlyReport for Soc. Sec. and Medicare contributions Finance DSD&A

30-Apr 941 Quarterly Employer's Quartery Federal Tax Return Finance IRS

1-May PDE-2054 Annual General fund annual budget (intermediate units) Finance PDE

1-May New Hire Report Monthly Report of New Hires HRDept. of Labor & Industry

1-May NSL Report on PEARS Monthly Reimbursement for Lunches Served each MonthFood Service CN PEARS

1-MayFinancial Interest Statements Annual Board Members, Tax Collectors, Administrators

Board Secretary

PA Ethics Commission

10-MayUpload NPAS Reports and Send On-line Monthly Report of Wages & Retirement Contributions Finance PSERS/NPAS

31-MayCertification of Use of PDE-2028 Annual

Certification of Use of PDE-2028 must be signed/submitted even if preliminary budget adopted Finance PDE

31-May CLGS-501 AnnualCertified copy of new LTEA tax enactments, repeals, changes, or new tax collector Finance DCED

1-Jun New Hire Report Monthly Report of New Hires HRDept. of Labor & Industry

1-Jun NSL Report on PEARS MonthlyReimbursement for Lunches Served each Month Food Service CN PEARS

7-JunResolution declining slot money Annual Copy of resolution declining slot money Finance PDE

10-JunUpload NPAS Reports and Send On-line Monthly

Report of Wages & Retirement Contributions Finance PSERS/NPAS

10-Jun 2030 Quarterly Reconciliation of cash on hand Finance Comptroller

10-Jun Annual Budget AnnualMake PDE-2028 available for public inspection

20-Jun Annual Budget AnnualDeadline to publish intent to adopt final budget notice Finance

21-Jun Quarterly PSERS Q1 Employer Payment PSERS

30-Jun 018h AnnualHealth Inspection Report--Nutrition Program Sponsors

Food Service PEARS

30-Jun PDE-2028 AnnualGeneral fund annual budget and Homestead Resolution Adoption Finance PDE

30-JunEOY CATS Reporting Annual Prepare and submit CATS reports PDE

30-JunDept. of Labor & Industry UC-2 Quarterly

Report of Unemployment Comp. Wages Finance

Dept. of Labor & Industry

30-Jun Earned Income Tax Quarterly Report of Local Wage Tax Withholdings FinanceLocal EIT Collector

30-Jun IRS- 941 Quarterly FICA & Federal Income Tax Finance IRS

30-JunPA Department of Revenue Quarterly Report of State Tax Withholdings Finance

30-Jun PDE-339 (Act 29) QuarterlySocial Security & Medicare Contributions Finance

30-Jun PSERS - Employer Quarterly Deposit of Employer Retirement Due Finance PSERS

30-JunAll Federal Grant reporting Quarterly

Submit all grant reporting for Federal programs. FAI

Today’s Expert, Dr. Timothy J. Shrom, PRSBA

• Business manager at Solanco SD since 1982. • Graduate of Octorara HS, Elizabethtown College (B.S. Business

Administration) and Penn State University (master’s and doctorate).

• Elected to the PASBO Board of Directors in 1995; elected Vice President in 1997; served as President in 1999-2000.

• Gary Reeser Award Winner in 2002. • Has served in leadership positions with the PASBO Pension

Reform Task Force , Benchmarking, Legislative, Health Care, Conference and ASBO Election Committees.

Today’s Expert, Dr. Timothy J. Shrom, PRSBA

• Tim is a frequent presenter for PASBO, ASBO International and the Association for Education Finance and Policy.

• He is a frequent contributor to PASBO Report.

• He resides in Quarryville with his wife, Debbie and daughter Tiffany.

Using Data vs Being used by Data You Must Tell a Story

• Keep the main thing..... the main thing• Think....Really think.....what is the message you

want to deliver.....in what time span• How to do that....Conceptualization.....From

data to Visuals with context......– Try it out on your team BEFORE the board...they

learn and so do you – Build it...assign it.... Maintain it....learn from it

• Know WHO you are...Know your data

Leading Vs. Managing• Schedule time to Visualize from 40,000 feet• Know your data and where you ‘fit’• Know where you’ve ‘been’...& where going...trends

matter• General Fund (GF) Budget

– E = R....every time.– Multi-year view...this year plus three– Protect the GF via other funds....NOT the other way

around– the Past is a guide; Present is to decide; & the Future

you get is what you must ride.

Data & Visual Impact

• Food Service• Facilities• Financials• Transportation• Tax office• Departments• Staffing• Salaries• Benefits• Supplies

• Comparables....• To yourself• To time ( last, this, next)• To Direction (& speed)• To Region• To County• To State• To Nation• To Best in Class• And Many More...

15 Year Bunny Trails!!Share of Total Expenditures for the Average PA School District

1997-98

1998-99

1999-00

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2010-11

2011-12

0.44

0.46

0.48

0.5

0.52

0.54

0.56

53.6%

49.0%

49.3%

46.2%

46.8%

45.4%

Object 100Personnel Services - Salaries

10% Lower Salary Share with 2% Higher Benefit Share

1997-98

1998-99

1999-00

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2010-11

2011-12

0.12

0.13

0.14

0.15

0.16

0.17

0.18

0.19

16.5%

12.6%

17.0%

16.3%

18.6%

Object 200Personnel Services - Employee Benefits

4% Share of total----$24 Billion

1997-98

1998-99

1999-00

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2010-11

2011-12

0.07

0.08

0.09

0.1

0.11

0.12

0.13

8.2%

9.2%

10.0%

11.3%

11.2%

11.9%

Object 500Other Purchased Services

Revenue Bunny Trails too! Avg all 500 Districts

1997-98

1998-99

1999-00

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2010-11

2011-12

55.00%

55.50%

56.00%

56.50%

57.00%

57.50%

58.00%

58.50%

59.00%

59.50%

60.00%

56.69%

57.26%

57.54%

57.92%

56.70%

58.10%

58.10%

58.27%

59.12%

59.29%

59.09%

56.54%55.95%

55.77%

57.92%

Total Local Revenue as % of Total Revenue

Rendell Surge & return to 2003-04 level

1997-98

1998-99

1999-00

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2010-11

2011-12

33.00%

34.00%

35.00%

36.00%

37.00%

38.00%

39.00%38.47%

38.27%

37.89% 37.33%

36.37%

36.69%

35.77%

35.98%

35.35%

36.08%

36.33%

38.66%

35.56%

34.16%

35.63%

All District Avg: State Revenue as % of Total Revenue

2008-09 2009-10 2010-11 2011-12 2012-13ACTUAL ACTUAL ACTUAL Estimated Proposed

32.00%

33.00%

34.00%

35.00%

36.00%

37.00%

38.00%

39.00%

38.59%

35.84%

34.33%

36.75% 36.76%

7000's- Solanco Total State Revenue Sources: % Share

ARRA

1997-98

1998-99

1999-00

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2010-11

2011-12

2.50%

3.50%

4.50%

5.50%

6.50%

7.50%

8.50%

9.50%

3.13%

3.21%

3.55%

3.62%3.69%

4.13%

4.49%4.29%

4.09%

3.65%

3.55% 3.59%

7.19%

8.57%

4.19%

Federal as % of Total Revenue

ARRA and Edu Jobs...Done.

Powerful Pictures

1997-98

1998-99

1999-00

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09*

2009-10

2010-11

2011-12

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

30.00%

35.00%

31.50%

22.0%

500's Purch Services (& Tuition)

York SD: Property Tax as a % Share of Total Expenditures

Point of 1:1 E = R

Food Service metrics

Augus

tSep

tOct.

Nov.

Dec.

Jan

Feb

Mar AprMay

June

Total

...0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

Swift/Clermont 2013-14

Student Partic-ipation Lunch

Student Partici-pation Breakfast

Augus

tSep

tOct.

Nov.

Dec.

Jan

Feb

Mar AprMay

June

Total

...$0.00

$500.00

$1,000.00

$1,500.00

$2,000.00

$2,500.00Swift/Clermont 2013-14

Revenue per day of operation

Labor Ex-pense Per day

Food Service metrics

Augus

tSep

tOct.

Nov.

Dec.

Jan

Feb Mar AprMay

June

Total...

0.00

10.00

20.00

30.00

40.00

50.00

60.00

20.327

Swift/Clermont 2013-14

Labor Hours per Day

Meals Per Labor Hour

Augus

tSep

tOct.

Nov.

Dec.

Jan

Feb

Mar AprMay

June

Total...

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0% 56.4%

29.9%28.5% 29.3% 28.3% 30.2%

Swift/Clermont 2013-14

Labor as a Percent of Revenue

Food Service metrics

Augus

tSep

tOct.

Nov.

Dec.

Jan

Feb MarApr

MayJu

n

Total Y

TD0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%Bart - Colerain 2013-14

Student Participation Lunch

Student Participation Breakfast

Aug

ust

Sep

t

Oct

.

Nov

.

Dec

.

Jan

Feb

Mar

Apr

May Jun

Tota

...

$100.00$150.00$200.00$250.00$300.00$350.00$400.00$450.00$500.00

Bart-Colerain 2013-14

Revenue per day of operation

Labor Expense Per day

Food Service metrics

Augus

tSep

tOct.

Nov.

Dec.

Jan

Feb Mar AprMay Ju

n

Total Y

TD5.007.009.00

11.0013.0015.0017.0019.0021.0023.00

11.813

Bart- Colerain 2013-14

Labor Hours per Day

Meals Per Labor Hour

10.0%

30.0%

50.0%

70.0%

90.0%

110.0% 102.1%

60.3%54.1%

55.0%56.2%

58.3%

Bart-Colerain 2013-14

Labor as a Per-cent of Revenue

Food Service 2012-13

B/C Prov QE Smith Cler/Swift High School0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

30.00%

35.00%

2.31% 1.96% 2.59%

9.52%7.06%

30.65%

Ala Cart $'s as % of Total $'s - 2012-13

B/C Prov QE Smith Cler/Swift High School0.00

100.00

200.00

300.00

400.00

500.00

600.00

700.00

800.00

900.00

209.37287.18

352.40 386.22

800.55 765.52

Meals Per day - 2012-13

Food Service 2012-13

B/C Prov QE Smith Cler/Swift High School $-

$500.00

$1,000.00

$1,500.00

$2,000.00

$2,500.00

$3,000.00

$3,500.00

$495.63 $681.46 $837.13

$1,104.54

$2,168.45

$2,971.52

Revenue per day of operation 2012-13

B/C Prov QE Smith Cler/Swift High School0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

55.06%51.41%

57.33%

41.80%

27.38% 29.86%

Labor as a Percent of Revenue

Food Service 2012-13

B/C Prov QE Smith Cler/Swift High School10.00

12.00

14.00

16.00

18.00

20.00

22.00

24.00

26.00

14.4015.73

14.19 14.09

23.37

13.64

Meals Per Labor Hour

B/C Prov QE Smith Cler/Swift High School0.00

10.00

20.00

30.00

40.00

50.00

60.00

14.5418.26

24.83 27.4134.25

56.13

Labor Hours per Day 2012-13

Facilities• Energy

– Monthly Electric report Cards• Smiley Faces vs Frowny Faces• To each School and Post• Board circulation folder• Monthly is better than quarterly• Daily is better than Monthly

– Cost per Square foot• Over time, direction, results

• Operations vs Physical plant & Infrastructure.....THEY ARE NOT THE SAME!!

Solanco High School

PP&L PP&L KWH KWH %

KWH SCH YEAR 2012-13 KWH TOTAL$SCH YEAR 2013-

14 YTD KWH PPL $ DE $ TOTAL Inc / dec Inc / dec

6/21-7/21 118,000 11,576.28 6/20-7/22 132,000 2,283.10 11,567.86 13,850.96 14,000 11.86%

7/21-8/19 122,000 11,801.90 7/22-8/19 124,000 2,100.84 10,027.60 12,128.44 2,000 1.64%

8/19-9/20 163,000 14,702.93 8/20-9/19 158,000 3,295.19 12,497.00 15,792.19 (5,000) -3.07%

9/20-10/20 157,000 14,533.04 9/19-10/21 162,000 3,129.29 12,006.56 15,135.85 5,000 3.18%

10/20-11/18 146,000 14,011.95 10/21-11/19 152,000 2,695.45 10,988.52 13,683.97 6,000 4.11%

11/18-12/20 144,000 13,746.43 11/19-12/19 146,000 2,095.08 11,181.83 13,276.91 2,000 1.39%

12/20-1/20 144,000 12,815.66 12/19-1/20 155,000 2,300.00 10,809.30 13,109.30 11,000 7.64%

1/20-2/21 145,000 12,706.77 1/21-2/20 - 0.00%

2/21-3/21 135,000 12,444.07 2/20-3/20 - 0.00%

3/21-4/20 139,000 13,061.85 3/20-4/19 - 0.00%

4/20-5/21 157,000 14,272.02 4/20-5/21 -

5/21-6/20 141,000 13,860.55 5/21-6/20 -

Total 2012-13 1,711,000 $159,533.45 Total 2013-14 1,029,000 17,898.95 79,078.67 $ 96,977.62

0.0932

FY Sq Ft* 234,502

Prior Year 2011-12 1,781,000 $163,743.26 0.0919 2011-12 $ 0.70

2012-13 $ 0.68

2013-14 YTD $ 0.71

Prior Year Inc dec (70,000)

$ (4,209.81) * Excludes Fuel oil

Bart-Colerain ElementaryPP&L PP&L KWH KWH %

KWH SCH YEAR 2012-13 KWH TOTAL $ SCH YEAR 2013-14 YTD KWH PPL $ DE $ TOTAL Inc / dec Inc / dec

6/1-7/21 15,120 1,767.70 6/20-7/22 16,800 378.61 1,514.67 1,893.28 1,680 11.11%

7/21-8/19 17,280 1,967.25 7/20-8/20 17,640 464.79 1,544.18 2,008.97 360 2.08%

8/19-9/20 27,840 2,834.38 8/20-9/18 29,800 721.26 2,322.38 3,043.64 1,960 7.04%

9/20-10/20 25,680 2,476.39 9/19-10/21 28,440 683.21 2,119.63 2,802.84 2,760 10.75%

10/20-11/18 28,800 2,833.51 10/21-11/19 30,240 614.50 2,084.30 2,698.80 1,440 5.00%

11/18-12/20 33,480 2,959.55 11/19-12/19 40,440 649.56 2,761.39 3,410.95 6,960 20.79%

12/20-1/20 41,040 3,208.17 12/19-1/20 42,000 750.00 4,465.35 5,215.35 960 2.34%

1/20-2/21 44,520 3,641.46 1/21-2/20 - 0.00%

2/21-3/21 39,360 3,271.35 2/20-3/20 - 0.00%

3/21-4/20 32,400 2,868.91 3/20-4/19 - 0.00%

4/20-5/21 27,240 2,523.83 4/20-5/21 -

5/21-6/20 22,320 2,343.82 5/21-6/20 -

Total 2012-13 355,080 $ 32,696.32 Total 2013-14 205,360 4,261.93 16,811.90 $21,073.83

0.092

FY Sq Ft

Prior year 2011-12 323,640 $ 30,552.85 0.094 2011-12 $ 0.52

58692 2012-13 $ 0.56

2013-14 YTD $ 0.62

Prior Year Inc / dec 31,440 $ 2,143.47

Fuel Plus Electric

2005 2006 2007 2008 2009 2010 2011 2012 0.40

0.60

0.80

1.00

1.20

1.40

1.60

1.80

QE

HS

SW/CL

SM

PROV

BC

Total Cost Per SQ FT

06-07 07-08 08-09 09-10 10-11 11-12 4,000,000

4,500,000

5,000,000

5,500,000

6,000,000

6,500,000 6,310,827

6,059,839 5,922,768

5,680,846 5,467,322

5,042,521

District-Wide KWH Usage

07-08 08-09 09-10 10-11 Total $-

$50,000.00

$100,000.00

$150,000.00

$200,000.00

$250,000.00

$25,482.75 $43,248.53

$69,966.22 $95,254.68

$233,952.17

District-Wide Energy ReductionCost Avoidance

Operations Physical Plant

• Keep it Working• Keep it Clean• Keep it Supplied• Preventive

Maintenance• Staffing &

ProductivityView:

• Annual to three years

• Infrastructure• Capital Planning• ROI• Life Cycle Cost• Predictive

MaintenanceView:

• Annual to ....

TransportationTransportation

Expense Exp Per Student Transportation Revenue

Revenue Per ADM

Net Cost Per Student

Rank Net Cost Sq Miles

Cost per Student per

Sq mile

729,518 490.93 333,334 224.32 266.61 13 39.5 6.752,078,092 641.78 1,087,003 335.70 306.08 10 50 6.12354,106 240.23 11,565 7.85 232.39 18 2.4 96.83

2,139,684 499.81 654,617 152.91 346.90 5 56.8 6.112,578,731 557.68 1,350,856 292.14 265.54 14 70 3.791,710,198 594.64 897,982 312.23 282.41 11 35 8.072,311,116 730.90 1,239,450 391.98 338.92 7 95 3.571,655,634 681.61 903,763 372.07 309.54 8 75 4.132,198,147 561.61 1,101,169 281.34 280.27 12 61 4.591,923,694 459.77 839,028 200.53 259.24 16 45 5.765,186,444 762.71 1,638,323 240.93 521.78 1 44 11.861,325,747 423.16 605,794 193.36 229.80 19 36.2 6.354,094,606 365.59 1,829,202 163.32 202.27 20 11 18.391,110,014 241.31 558,941 121.51 119.80 22 5 23.962,119,560 736.21 902,943 313.63 422.58 3 77.8 5.433,145,408 537.31 1,133,370 193.61 343.70 6 23.4 14.691,841,825 783.42 1,219,109 518.55 264.87 15 143.6 1.841,195,600 354.25 584,659 173.23 181.02 21 40 4.532,870,347 552.63 1,267,023 243.94 308.69 9 110 2.811,853,984 1107.52 986,529 589.32 518.19 2 88 5.892,924,406 782.35 1,558,498 416.93 365.41 4 180.7 2.021,963,276 437.65 862,063 192.17 245.48 17 41 5.99

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 2250.00

100.00

150.00

200.00

250.00

300.00

350.00

400.00

450.00

500.00

550.00

Transportation Net Cost Per Student

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

20,000.00

40,000.00

60,000.00

80,000.00

100,000.00

120,000.00

Contractor Diesel

District Gallons Gasoline

District Diesel

Contractor Gasoline

Gallons By Contractor; District and Fuel Type

2008-09 2009-10 2010-11 2011-12 2012-13 162,000.00

164,000.00

166,000.00

168,000.00

170,000.00

172,000.00

174,000.00

176,000.00

178,000.00

174,836.19 175,773.38

172,653.56

166,861.91

172,181.63

Total Gallons: All Fuels; Transportation

Trifecta:Budgeting / Fiscal Outcomes / Negotiations

• Budgeting: is the Planning stage on HOW you will best guide towards Positive Fiscal Outcomes...It is NOT a one year activity...it is NOT ( repeat NOT) the measure one should value above Positive Fiscal Outcomes

• Positive Fiscal Outcomes: Requires Multi-year view and planning; Positive is defined as sustainable financial underpinning to Programmatic and Departmental choices made by the district...It is tied to student outcomes and your ability to sustain programs for students

• Negotiations: No such thing as non-cost item– Know your data, Know your costs, know your revenue streams

Years of A B C D MASTER’s F G H IExper.

1 42,943 43,725 44,507 46,513 48,851 50,300 51,469 53,388 55,1302 43,208 44,009 44,810 46,943 49,394 50,834 52,044 53,975 55,7843 43,483 44,355 45,227 47,394 49,951 51,409 52,615 54,563 56,3924 43,809 44,772 45,735 47,906 50,547 52,034 53,261 55,257 57,1425 44,316 45,299 46,282 48,587 51,272 52,779 54,053 56,033 58,0996 44,733 45,822 46,911 49,364 52,133 53,656 54,960 56,827 59,0807 46,328 47,464 48,600 50,554 53,478 55,020 56,329 58,254 60,4858 47,173 48,441 49,709 51,703 54,718 56,289 57,707 59,530 61,7099 48,216 49,679 51,142 53,005 56,077 57,692 59,102 60,950 63,085

10 49,330 51,176 53,022 54,559 57,651 59,285 60,695 62,591 64,83611 50,692 52,360 54,028 55,668 58,856 60,511 61,906 63,814 66,18912 52,124 53,667 55,210 57,146 60,346 62,011 63,526 65,445 67,76313 53,609 54,936 56,263 58,632 61,740 63,420 64,922 66,956 69,07214 54,917 56,111 57,305 59,670 62,898 64,582 66,058 68,137 70,49215 56,732 57,673 58,614 61,316 64,480 66,175 67,635 69,909 71,86016 58,535 59,370 60,205 63,138 66,407 68,124 69,644 71,997 73,94017 59,564 60,983 62,402 65,104 68,396 70,106 71,724 74,019 76,31318 61,574 62,577 63,580 66,599 69,777 71,529 73,108 75,419 77,77419 62,339 63,305 64,271 67,386 70,581 72,345 73,987 76,173 78,25820 62,820 64,147 65,474 68,465 71,641 73,416 75,136 77,175 79,08021 63,304 64,502 65,700 69,076 72,261 74,042 75,636 77,669 79,81922 63,118 64,814 66,510 69,503 72,659 74,442 76,037 78,100 80,16423 63,229 64,970 66,711 69,642 72,806 74,554 76,127 78,232 80,31824 63,269 65,076 66,883 69,756 72,917 74,667 76,241 78,355 80,46225 63,269 65,076 66,883 69,756 72,917 74,667 76,241 78,355 80,46226 63,524 65,471 67,418 70,078 73,222 74,974 76,549 78,687 80,60627 63,524 65,471 67,418 70,078 73,222 74,974 76,549 78,687 80,60628 63,524 65,471 67,418 70,078 73,222 74,974 76,549 78,687 80,60629 63,524 65,471 67,418 70,078 73,222 74,974 76,549 78,687 80,60630 63,524 65,471 67,418 70,078 73,222 74,974 76,549 78,687 80,606

43

Salary & Cash...$10.00 Example

Original yr 1 yr 2 yr 3Pay Increase Pay Increase Pay Increase Pay Cash

10.00$ 10.00$ 20.00$ 10.00$ 30.00$ 10.00$ 40.00$ 90.00$

10.00$ + 20.00$ + 30.00$ = $60.00

$ 10.00 + 10.00$ + 10.00$ =$30.00

Commitment to Increase $10.00 each year over next three years

Paid Cash amount over original $10.00 =

Plus the originial $10.00 each year

44

Salary and Cash II...Real Life..You know your district....

Original 3% yr 1 3% yr 2 3% yr 3Pay Increase Pay Increase Pay Increase Pay Cash

25,000,000$ 750,000$ 25,750,000$ 772,500$ 26,522,500$ 795,675$ 27,318,175$ 79,590,675$

750,000$ + 1,522,500$ + 2,318,175$ 4,590,675$

$ 25,000,000 + 25,000,000$ + 25,000,000$ 75,000,000$ Plus the originial $25m each

year

Commitment to Increase $3% each year over next three years

Paid Cash amount over original $25M =

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 3040,000

45,000

50,000

55,000

60,000

65,000

70,000

75,000

66,457

59,709

915

District 9 & 15: Master’s Level ‘Pic-ture’ plot

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

-8,000

-6,000

-4,000

-2,000

0

2,000

4,000

6,000

8,000

5,902

-5,912

Master Column: Difference From 14 District Average : Red, Blue and Green District

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

-6,000

-4,000

-2,000

0

2,000

4,000

6,000

8,000

10,000

12,000

Master's: Difference from Avg : District #3, #4, & 8 of 29 Over time

48

Collective bargaining I• Status Quo and on we go.... (steps and advances not

required)• Risks...Unfair labor practice...work to contract• PLRB; Lock out.....UIC ...Fact-Finding• Health care costs XX times 8-12% > 2% times salary

XX...• Little incentive to settle...no one wants to go

“backwards”...few will volunteer a freeze or cuts...you do have to ask....

• The GA to fix this??.....and I have a bridge to sell you...

49

Collective bargaining II• Big dollars are here...period.

– Salary vs. ?...going to find out what is more important; what can you sustain?

– Cash...and fund balances....Got One?– Direct Benefit linkage ( hard dollars)

• Health Care linkage...Federal PPACA ..• PSERS...1/2 way......’and I think it’s going to be a long

long time’...• Social Security...decoupling from state participation?• Tuition...Higher Ed budget cuts...B24...why more?

– Indirect Linkage

50

Collective Bargaining III– Indirect Linkage

– Mentorship and data literacy– In-service; curriculum and differentiated instruction– Evaluation and training; departmental curricular alignment

• For the New hire.....Vision the future.....IFO.– Retirees & Property Tax....demographic trending ;

IFO... EIT and Revenue authority?– Health Care Cost...OPEB??....who cares??

• PPACA....whatever it is, it will be costly...• Private sector...HDHP...what’s next? ...public sector....on-

behind...not for long..(tjs)

• Total compensation...DC dollars....large chunks of future dollars NOT flowing to salary...

SUMMARY OF EXPENDITURES BY FUNCTION

1100 REGULAR PROGRAMS 18,487,153 17,770,232 18,028,684 21,023,005 20,040,810 2,199,905 21,385,889 362,884 1.73%1200 SPECIAL PROGRAMS 6,252,242 6,107,700 6,291,184 7,039,485 6,933,719 540,000 7,101,625 62,140 0.88%1300 VOCATIONAL EDUCATION PROGRAMS 1,870,939 1,875,425 1,877,993 2,078,301 1,961,285 - 2,172,458 94,157 4.53%1400 OTHER INSTRUCTIONAL PROGRAMS 469,860 211,474 225,270 291,550 218,168 27,000 262,306 (29,244) -10.03%1700 COMMUNITY / JR COLLEGE ED 10,871 5,588 75,662 10,000 10,000 10,000 10,000 - 0.00%

TOTAL -- 1000's INSTRUCTION 27,091,065 25,970,418 26,498,793 30,442,341 29,163,982 2,776,905 30,932,278 489,937 1.61%

2100 PUPIL PERSONNEL 1,753,136 1,757,629 1,759,615 1,930,205 1,845,990 160,000 2,037,207 107,002 5.54%2200 INSTRUCTIONAL STAFF SUPPORT SVCS 1,541,199 1,305,251 1,288,496 1,536,830 1,548,337 138,784 1,630,177 93,347 6.07%2300 ADMINISTRATION 2,230,074 2,432,619 2,335,474 2,443,342 2,302,279 - 2,450,583 7,241 0.30%2400 PUPIL HEALTH 372,975 379,655 385,222 422,787 449,737 1,550 495,135 72,348 17.11%2500 BUSINESS 579,622 577,906 613,316 667,350 659,241 60,000 699,134 31,784 4.76%2600 PLANT SERVICES 3,001,656 2,862,408 3,031,916 3,321,535 3,236,346 - 3,352,644 31,109 0.94%2700 TRANSPORTATION 2,846,777 2,874,132 2,924,406 3,126,500 3,029,230 14,000 3,170,531 44,031 1.41%2800 CENTRAL 578,658 588,354 557,081 592,588 558,740 58,114 593,564 976 0.16%2900 OTHER SUPPORT SERVICES 34,489 31,029 32,459 36,500 36,500 - 36,500 - 0.00%

TOTAL -- 2000's SUPPORT 12,938,585 12,808,982 12,927,985 14,077,637 13,666,400 432,448 14,465,475 387,838 2.75%

3200 STUDENT ACTIVITIES 878,660 834,410 823,368 883,800 914,462 - 967,348 83,548 9.45%3300 COMMUNITY SERVICES 49,502 36,878 32,928 27,584 28,014 21,334 28,721 1,137 4.12%

TOTAL -- 3000's NONINSTRUCTIONAL 928,161 871,288 856,296 911,384 942,476 21,334 996,069 84,685 9.29%

4500 EQUIPMENT - ORIGINAL - - - - - - - - #DIV/0!4600 EQUIPMENT - REPLACEMENT - - - - - - - - #DIV/0!

TOTAL -- 4000's EQUIPMENT - - - - - - - - #DIV/0!

5100 DEBT SERVICE 16 2 - 8,000 - - - (8,000) -100.00%5200 FUND TRANSFERS 3,750,902 4,846,598 6,812,974 3,743,000 3,578,000 - 3,797,100 54,100 1.45%5900 BUDGETARY RESERVE - - - 250,000 250,000 - 250,000 - 0.00%

TOTAL -- 5000's OTHER FIN USES 3,750,918 4,846,601 6,812,974 4,001,000 3,828,000 - 4,047,100 46,100 1.15%

GRAND TOTALS BY FUNCTION 44,708,730 44,497,289 47,096,048 49,432,362 47,600,858 3,230,687 50,440,922 1,008,560 2.04%

REVENUES 44,397,385 44,420,679 47,130,418 47,667,552 47,568,349 3,230,687 49,598,508 1,930,957 4.05%

EXPENDITURES 44,708,730 44,497,289 47,096,048 49,432,362 47,600,858 3,230,687 50,440,922 1,008,560 2.04%

Draw Down of Pension Designation / Reserve - 400,000 300,000 300,000

VARIANCE / Fund Balance (311,344) (76,610) 34,370 (1,364,810) 267,491 - (542,414) Net of Reserve

ACTUAL ACTUAL ACTUAL Budget Estimated GRANTS PROPOSED BUDGET TO PERCENT 2010-11 2011-12 2012-13 2013-14 2013-14 2014-15 2014-15 BUDGET CHANGE

Exp Increase

%Expenditures

Rev Increase

%Revenues

Use of Fund Balance

Fund Balance %

Base 10,000,000 Base 10,000,000 + 0 1,000,000 10.0%

4.0% 10,400,000 2.0% 10,200,000 + 200,000 800,000 7.7%

4.0% 10,816,000 2.0% 10,404,000 + 412,000 388,000 3.6%

4.0% 11,248,640 2.0% 10,612,080 + 636,560 (248,560) -2.2%

(636,560) (248,560)

When Set at 4% Exp and 2%

Revenues

The three year two percent differential in Expenditures and Revenues eliminates a 10% beginning fund balance and fund balance ends in a negative 2.2% "hole".

Further, by year three, Expenditures and Revenues are in a structural deficit position of $636,560, which is in Addition to the fund balance deficit, for a total of $885,120.

Property tax represents a 45% share of total Expenditures for the average district. [$11,248,640 X 45% = $5,061,888] It will take a 17.5% tax increase to Balance the operting deficit AND get to a zero fund balance.

Fund Balance Use Example

Operating ( General fund) Deficit

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