pennsylvania public school code 1949...technology & media services table of contents 1 the...

§Pennsylvania Public School Code 1949§Budget Overview§Curriculum§Special Education/Pupil Services§Operation and Maintenance§ Transportation§ Technology & Media Services

Table of Contents

1

The Pennsylvania Public School Code of 1949, as amended, gives local boards the authority to conduct the financial affairs of the district.

Section 687 provides that in districts of the second, third and fourth class the board must:

§ Prepare a proposed budget at least 30 days prior to adoption of the budget for the following fiscal year on forms furnished by the Department of Education.

§ Make the proposed budget available for public inspection at least 20 days prior to the date set for adoption.

§ Provide 10 days’ public notice prior to any final action on the budget.§ Adopt the budget and necessary appropriations required to implement the

budget. This must be done at a public meeting.§ File a copy with the Department of Education.

Section 687 also:§ Prohibits deficit financing with the following language:

The total amount of such budget shall not exceed the amount of funds, including the proposed annual tax levy and state appropriation, available to the district.

Pennsylvania Public School Code of 1949

2SOURCE: Pennsylvania School Boards Association

Section 609 of the Public School Code

Budgeted funds not to be used for other purposes or exceeded:

§ The amount of funds in any annual estimate by any school district, at or before the time of levying the school taxes, which is set apart or appropriated to any particular item of expenditure, shall not be used for any other purpose, or transferred, except by resolution of the board of school directors receiving the affirmative vote of two-thirds of the members thereof.

§ No work shall be hired to be done, no materials purchased, and no contracts made by any board of school directors which will cause the sums appropriated to specific purposes in the budget to be exceeded.

Pennsylvania Public School Code of 1949

3SOURCE: Pennsylvania School Code of 1949

Budget Overview

Major Budget “Commonalities”§Contractual salary increases§Retirement rate of 32.57%§ Insurances- Health Insurance cost reduction due to

plan design change and usage trends.

Budget Overview

5

New Items in BudgetAdministrative Positions

§ High School Assistant Principals (2)

Professional Positions§ Middle School Literacy Specialists (2)§ Elementary Assistant Principal (1)§ Elementary Librarian (1)§ Elementary Physical Education Teacher (1)§ Elementary General Music Teacher (1)§ Autism Support Teacher (1)§ Behavioral Specialist (1)§ English Language Learner (ELL) Teacher (1)§ Teaching Position TBD (2)

Support Positions§ Custodian (1)§ Athletic Director Secretary (1)

6

Expenditure Functions1000 Instruction

§ Instruction includes all those activities dealing directly with the interaction between teachers and students and related costs, which can be directly attributed to a program of instruction.

2000 Support Services § Support Services are those services that provide

administrative, technical (such as guidance and health) and logistical support to facilitate and enhance instruction.

7

Expenditure Functions3000 Operation of Non-Instructional Services

§ Activities concerned with providing non-instructional services to students, staff, or the community.

4000 Facilities § Capital facilities acquisition, construction and

improvements are capital expenditures incurred to purchase land, buildings, service systems, and built-in equipment.

5000 Other Expenditures & Financing Uses§ This category includes current debt service

expenditures and other expenses, such as the transfer of monies from one fund to another.

8

9

General Fund Budget Functions

Function Description 2017-2018 Budget % of Total Budget1100 Regular Programs 51,979,853 45.37%1200 Special Programs 15,930,287 13.90%1300 Vocational Programs 1,197,302 1.04%1400 Other Programs 1,466,268 1.28%1700 Community Programs 604,471 0.53%2100 Support Services - Pupil Personnel 3,866,740 3.37%2200 Support Services - Instructional Staff 1,372,307 1.20%2300 Support Services - Administration 7,012,553 6.12%2400 Support Services - Pupil Health 1,969,326 1.72%2500 Support Services - Business 1,269,577 1.11%2600 Operation & Maintenance 9,261,436 8.08%2700 Student Transportation 5,275,973 4.60%2800 Support Services - Central 3,275,775 2.86%2900 Other Support Services 92,827 0.08%3100 Food Services 0 -3200 Student Activities 1,724,098 1.50%3300 Community Services 90,096 0.08%4000 Facilities Acquisition 844,640 0.74%5000 Other Financing Uses 7,343,640 6.41%Total 114,577,168 100%

10

1000's Instruction62.12%

2000's Support Services29.15%

3000's Non-Instructional Services1.58%

4000's Facilities Improvement74.0%

5000's Financing Uses6.41%

General Fund Budget Functions Comparison

11

General Fund Budget Object Categories

Description 2017-18 Budget % of Total 2016-17 Budget Change % Inc./Dec.

Salaries 51,209,409 44.69% 49,077,195 2,132,214 4.34%

Life 177,085 0.15% 215,047 (37,961) -17.65%

Vision 52,909 0.05% 52,037 872 1.68%

Social Security 3,911,149 3.41% 3,749,673 161,476 4.31%

Retirement 16,412,663 14.32% 14,549,038 1,863,625 12.81%

Graduate Credits 360,000 0.31% 360,000 - 0.00%

Unemployment Compensation 52,000 0.05% 359,000 (307,000) -85.52%

Workers' Compensation 300,000 0.26% 300,000 - 0.00%

Hospitalization 8,550,693 7.46% 11,763,909 (3,213,215) -27.31%

Dental 506,085 0.44% 507,877 (1,792) -0.35%

Other Benefits 322,500 0.28% 322,500 - 0.00%

Purchased Prof & Tech. Services 1,474,641 1.29% 1,890,942 (416,301) -22.02%

Purchased Property Services 3,797,310 3.31% 3,332,748 464,562 13.94%

Other Purchased Services 12,603,878 11.00% 11,251,511 1,352,366 12.02%

Supplies 1,849,938 1.61% 1,649,833 200,105 12.13%

Natural Gas, Electricity, Oil, Gas 1,377,283 1.20% 1,052,059 325,224 30.91%

Textbooks 1,168,973 1.02% 763,179 405,794 53.17%

AV Material 403,125 0.35% 332,951 70,174 21.08%

Property 2,643,640 2.31% 1,038,279 1,605,361 154.62%

Other Objects 1,581,654 1.38% 1,709,706 (128,053) -7.49%

Other Use of Funds 5,822,232 5.08% 5,779,219 43,013 0.74%

Total 114,577,168 100.00% 110,056,703 4,520,464 4.11%

12

General FundObject Code Comparison

Salaries - 44.69%

Life - 0.15% Vision - 0.05% Social Security - 3.41%Retirement - 14.32%Graduate Credits - 0.31%Unemployment Compensation - 0.05%Workers' Compensation - 0.26%Hospitalization - 7.46%

Dental - 0.44% Other Benefits - 0.28%Purchased Prof & Tech. Services - 1.29%Purchased Property Services - 3.31%Other Purchased Services - 11.0%Supplies - 1.61%Natural Gas, Electricity, Oil, Gas - 1.2%Textbooks - 1.02%

AV Material - 0.35% Property - 2.31%Other Objects - 1.38%Other Use of Funds - 5.08%

PSERS Historical & Projected Employer Contribution Rates

7.134.76 4.78 5.64 8.65

12.36

16.93

21.40

25.84

30.0332.57

34.1835.53

35.95

0

5

10

15

20

25

30

35

40

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

13

Curriculum

15

1000 Instruction

Regular Instruction

Special Education

Vocational Education

Instruction - Other

Community College

Function Description 2017-18 Budget 2016-17 Budget Change % Inc. /Dec.

1100 Regular Instruction 51,979,853 52,765,371 (785,518) -1.49%

1200 Special Education 15,930,287 14,699,821 1,230,466 8.37%

1300 Vocational Education 1,197,302 1,146,034 51,268 4.47%

1400 Instruction - Other 1,466,268 1,424,266 42,002 2.95%

1700 Community College 604,471 605,117 (646) -0.11%

Total 71,178,181 70,640,609 537,572 0.76%

16

1100 Regular Instruction

Salaries Benefits

Purchased Prof. & Tech. Purchased Property Services

Other Purchased Services Supplies

Property Other Objects

Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*

Budget to Budget

% Inc. /Dec.

Salaries 29,500,114 28,276,016 11,788,648 1,224,098 4.33%

Benefits 18,109,481 19,417,816 8,252,435 (1,308,335) -6.74%

Purchased Prof. & Tech. 20,188 15,920 2,598 4,268 26.81%

Purchased Property Services 17,539 22,574 7,217 (5,035) -22.30%

Other Purchased Services 2,618,316 3,899,280 1,653,488 (1,280,964) -32.85%

Supplies 1,579,223 1,050,835 988,866 528,388 50.28%

Property 97,321 42,924 18,059 54,398 126.73%

Other Objects 37,671 40,006 11,509 (2,335) -5.84%

Total 51,979,853 52,765,371 22,722,821 (785,518) -1.49%

* Year-to-Date Figures as of February 2017

1100 Regular InstructionCategory Change % Inc./Dec. Impact

Salaries $1,244,098 4.33% Reflects anticipated staffing needs

Benefits ($1,308,335) -6.74%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement

Purchased Prof. & Tech $4,268 26.81% Reflects an increase in professional services for ESL Translation Services.

Purchased Property Services ($5,035) -22.30% Reflects a decrease in repair and maintenance costs in building budgets

Other Purchased Services ($1,280,964) -32.85% Reflects decrease due to coding change for Special Education Tuition.

Supplies $528,388 50.28% Reflects an increase in textbooks & additional building allocations for special student populations

Property $54,398 126.73% Reflects an increase in equipment replacement needs in building budgets

Other Objects ($2,335) -5.84% Reflects a decrease in dues and fees

17

SpecialEducation/

Pupil Services

19

1200 Special Education

Salaries Benefits





Budget to Budget

% Inc. /Dec.

Salaries 8,218,043 8,291,744 3,485,619 (73,701) -0.89%

Benefits 4,817,565 5,399,587 2,209,054 (582,022) -10.78%

Purchased Prof. & Tech. 194,730 699,405 229,364 (504,675) -72.16%

Purchased Property Services 3,500 3,500 - - 0.00%

Other Purchased Services 2,574,682 183,887 88,468 2,390,795 1300.14%

Supplies 114,125 109,423 62,518 4,702 4.30%

Property 6,617 11,550 6,642 (4,933) -42.71%

Other Objects 1,025 725 720 300 41.38%

Total 15,930,287 14,699,821 6,082,385 1,230,466 8.37%


1200 Special Education

20

Category Change % Inc./Dec. Impact

Salaries ($73,701) -0.89% Reflects contractual obligations

Benefits ($582,022) -10.78%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement

Purchased Prof. & Tech. ($504,675) -72.16% Reflects services needed for the 2017-18 school year.

Purchased Property Services $0 — No change

Other Purchased Services $2,390,795 1300.14%

Reflects coding change from 1100 to 1200 for special education tuition payments

Supplies $4,702 4.30% Reflects increase in supply requests

Property ($4,933) -42.71% Reflects decrease in equipment requests

Other Objects $300 41.38% Reflects funds for professional organizations

21

1300 Vocational EducationDescription 2017-18 Budget 2016-17 Budget 2016-17

Year-to-Date*Budget to

Budget% Inc. /Dec.

Salaries - - - - 0.00%

Benefits - - - - 0.00%

Purchased Prof. & Tech. - - - - 0.00%

Purchased Property Services - - - - 0.00%

Other Purchased Services 1,197,302 1,146,034 859,526 51,268 4.47%

Supplies - - - - 0.00%

Property - - - - 0.00%

Other Objects - - - - 0.00%

Total 1,197,302 1,146,034 859,526 51,268 4.47%



Other Purchased Services

$51,268 4.47% District cost is based upon five year average daily membership

1300 Vocational Education

22

23

1400 Other Instruction

Salaries Benefits





Budget to Budget

% Inc. /Dec.

Salaries 863,481 831,668 489,054 31,813 3.83%Benefits 469,377 453,042 174,927 16,335 3.61%Purchased Prof. & Tech. 22,500 21,830 - 670 3.07%Purchased Property Services - - - - 0.00%Other Purchased Services 17,000 11,185 7,516 5,815 51.99%Supplies 93,910 106,541 70,917 (12,631) -11.86%Property - - - - 0.00%Other Objects - - - - 0.00%

Total 1,466,268 1,424,266 742,413 42,002 2.95%


1400 Other InstructionCategory Change % Inc./Dec. Impact

Salaries $31,813 3.83% Reflects contractual obligations

Benefits $16,335 3.61%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement

Services $670 3.07% Reflects a slight increase in purchased services

OtherServices $5,815 51.99% Reflects an increase in Title III Travel

Supplies ($12,631) -11.86% Reflects a decrease in Title I and Title III supply budgets

24

25

1700 Community College Education


Budget to Budget

% Inc. /Dec.

Salaries - - - - 0.00%

Benefits - - - - 0.00%



Other Purchased Services 604,471 605,117 387,668 (646) -0.11%

Supplies - - - - 0.00%

Property - - - - 0.00%


Total 604,471 605,117 387,668 (646) -0.11%


1700 CommunityCollege Education


Other Purchased Services ($646) -0.11% Reduction in HACC sponsorship

per new agreement

26

27

2000 Support Services

Pupil Personnel Instruction

Administration Pupil Health

Business Operation & Maint./Plants

Transportation Central

Other Support

Function Description 2017-18 Budget

2016-17 Budget Change % Inc.

/Dec.

2100 Pupil Personnel 3,866,740 3,772,592 94,148 2.50%

2200 Instruction 1,372,307 1,201,172 171,135 14.25%

2300 Administration 7,012,553 6,328,398 684,155 10.81%

2400 Pupil Health 1,969,326 1,755,220 214,106 12.20%

2500 Business 1,269,577 1,250,577 19,000 1.52%

2600 Operation & Maint./Plants 9,261,436 8,126,510 1,134,926 13.97%

2700 Transportation 5,275,973 4,833,617 442,356 9.15%

2800 Central 3,275,775 2,768,521 507,254 18.32%

2900 Other Support 92,827 93,148 (321) -0.34%

Total 33,396,514 30,129,756 3,266,758 10.84%

28

2100 Pupil Personnel

Salaries Benefits





Budget to Budget

% Inc. /Dec.

Salaries 2,372,557 2,273,014 1,041,282 99,542 4.38%Benefits 1,383,956 1,419,788 650,789 (35,831) -2.52%Purchased Prof. & Tech. 8,000 - - 8,000 0.00%Purchased Property Services - - - - 0.00%Other Purchased Services 10,725 10,700 3,006 25 0.23%Supplies 77,087 59,190 41,505 17,897 30.24%Property 10,615 9,800 730 815 8.32%Other Objects 3,800 100 - 3,700 3700.00%

Total 3,866,740 3,772,592 1,737,312 94,148 2.50%


2100 Pupil Personnel

29


Salaries $99,542 4.38% Reflects contractual obligations


Purchased Prof. & Tech. Services $8,000 — Addition of school based mental health

services

Other Purchased Services $25 0.23% Reflects slight increase in travel and

conferences for counselors

Supplies $17,897 30.24% Increase in Supply and Testing Expense

Equipment $815 8.32% Added replacement of office chairs

Other Objects $3,700 3700% Added conferences & Prof. Dev.

30

2200 Instruction - Staff

Salaries Benefits





Budget to Budget

% Inc. /Dec.

Salaries 723,533 606,861 270,710 116,672 19.23%Benefits 416,701 415,532 180,557 1,169 0.28%Purchased Prof. & Tech. 36,200 9,200 3,545 27,000 293.48%Purchased Property Services 50 50 - - 0.00%Other Purchased Services 74,707 58,576 17,468 16,131 27.54%Supplies 117,044 106,285 58,271 10,758 10.12%Property 4,073 4,667 906 (594) -12.73%Other Objects - - - - 0.00%

Total 1,372,307 1,201,172 531,456 171,135 14.25%


2200 Instruction - Staff

31


Salaries $116,672 19.23% Reflects current professional and support positions

Benefits $1,169 .28%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement

Purchased Prof. & Technical Services $27,000 293.48% Increase in professional development

Other Purchased Services $16,131 27.54% Increase in professional development

travel & field trips

Supplies $10,758 10.12% Increase in technical & Title I supplies

Property ($594) -12.73% Decrease in budgeted equipment

32

2300 Administration

Salaries Benefits





Budget to Budget

% Inc. /Dec.

Salaries 3,844,634 3,411,337 1,872,212 433,297 12.70%

Benefits 2,184,326 1,967,303 952,017 217,022 11.03%

Purchased Prof. & Tech. 634,150 629,750 319,403 4,400 0.70%

Purchased Property Services 62,792 60,856 61,946 1,936 3.18%

Other Purchased Services 63,984 75,839 25,024 (11,855) -15.63%

Supplies 204,778 164,515 86,716 40,263 24.47%

Property 15,839 16,848 6,184 (1,009) -5.99%

Other Objects 2,050 1,950 2,395 100 5.13%

Total 7,012,553 6,328,398 3,325,896 684,155 10.81%


2300 Administration

33


Salaries $433,297 12.70% Reflects current administrative and support positions plus 2 HS & 1 Elem. AP positions


Purchased Prof. & Technical Services $4,400 0.70% Reflects an increase for clearances &

employee physicals

Purchased Property Services $1,936 3.18% Slight increase in budgeted repairs and

maintenance

Other Purchased Services ($11,855) -15.63% Reflects an decrease in tax collector’s bonds &

administrative travel

Supplies $40,263 24.47% Reflects an increase in administrative supplies budget

Property ($1,009) -5.99% Reflects a decrease in budgeted administrative equipment

Other Objects $100 5.13% Reflects a slight addition in administrative dues and fees

34

2400 Pupil Health

Salaries Benefits





Budget to Budget

% Inc. /Dec.

Salaries 1,152,578 989,512 419,946 163,066 16.48%Benefits 683,803 641,959 274,332 41,844 6.52%Purchased Prof. & Tech. 69,920 53,370 43,437 16,550 31.01%Purchased Property Services 1,000 1,500 16 (500) -33.33%Other Purchased Services 4,000 4,075 922 (75) -1.84%Supplies 49,490 46,785 33,497 2,705 5.78%Property 8,035 18,020 12,053 (9,985) -55.41%Other Objects 500 - - 500 -

Total 1,969,326 1,755,220 784,201 214,105 12.20%


2400 Pupil Health

35


Salaries $163,066 16.48% Reflects current contractual salary obligations and current positions


Purchased Prof. & Technical Services $150 0.28% Reflects a slight increase in dental

hygiene and nursing professional services


Other Purchased Services $105 2.64% Reflects a slight increase in travel

expense

Supplies ($2,405) -4.89% Reflects a slight decrease for supplies and software fees

Property $7,220 66.85% Reflects the replacement of laptops for Health Room Nurses

36

2500 Business

Salaries Benefits





Budget to Budget

% Inc. /Dec.

Salaries 575,700 550,716 281,181 24,984 4.54%Benefits 317,877 328,569 128,231 (10,692) -3.25%Purchased Prof. & Tech. 104,300 92,000 59,591 12,300 13.37%Purchased Property Services 117,500 122,092 65,011 (4,592) -3.76%Other Purchased Services 29,500 32,500 9,711 (3,000) -9.23%Supplies 120,000 120,000 26,196 - 0.00%Property 3,700 3,700 - - 0.00%Other Objects 1,000 1,000 475 - 0.00%

Total 1,269,577 1,250,577 570,396 19,000 1.52%


2500 Business

37


Salaries $24,984 4.54% Reflects current administrative and support positions


Purchased Prof. & Technical Services $12,300 13.37% Reflects an increase in professional

services

Purchased Property Services ($4,592) -3.76% Reflects a decrease in repair costs

and duplication services

Other Purchased Services ($3,000) -9.23% Reflects a decrease in duplication services

Supplies $0 — No change

Property $0 — No change

Other Objects $700 233.33% Reflects increase in dues and fees

Operation & Maintenance

39

2600 Operation & Maintenance

Salaries Benefits






Budget to Budget

% Inc. /Dec.

Salaries 2,163,154 2,021,715 973,292 141,439 7.00%

Benefits 1,415,809 1,336,689 608,919 79,119 5.92%

Purchased Prof. & Tech. 1,250 900 - 350 38.89%

Purchased Property Services 3,211,179 2,740,926 1,447,441 470,253 17.16%

Other Purchased Services 697,635 649,116 577,757 48,519 7.47%

Supplies 1,332,909 1,253,339 835,021 79,570 6.35%

Property 439,500 123,825 81,501 315,675 254.94%


Total 9,261,436 8,126,510 4,523,931 1,134,926 13.97%

2600 Operation & Maintenance

40

Category Change % Increase Impact

Salaries $141,439 7.00% Reflects current staffing & an additional custodial position


Purchased Prof. & Technical Services $350 38.89% Reflects increased cost to clean stadium

Purchased Property Services $470,253 17.16% Reflects an increase in contracted

services

Other Purchased Services $48,518 7.47% Reflects an increase to the general

liability insurance

Supplies $79,570 6.35% Reflects an increase in fuel oil and supplies

Property $315,675 254.94%

Replacement of maintenance truck, forklift, truck bed, shop lights, dumpsters, café tables, carpet, and doors; purchase of swipe card system

Operations & MaintenanceHeating Oil Costs

41

School Year Cost Per Gallon Total Budget

2011-2012 3.20 $1,096,448

2012-2013 2.75 $1,188,050

2013-2014 2.98 $1,006,346

2014-2015 3.02 $970,972

2015-2016 2.06 $739,824

2016-2017 1.48 $444,249

2017-2018 2.00* $409,249

*Estimated Cost

41

Transportation

43

2700 Transportation

Salaries Benefits





Budget to Budget

% Inc. /Dec.

Salaries 130,820 124,077 65,928 6,743 5.43%

Benefits 93,605 89,344 43,773 4,261 4.77%

Purchased Prof. & Tech. 2,300 2,300 - - 0.00%

Purchased Property Services 44,000 44,000 17,013 - 0.00%

Other Purchased Services 4,360,212 4,223,824 1,177,640 136,388 3.23%

Supplies 645,036 350,072 314,022 294,964 84.26%

Property - - - - 0.00%


Total 5,275,973 4,833,617 1,618,375 442,356 9.15%


2700 Transportation

44


Salaries $6,743 5.43% Reflects current staff


Purchased Prof. & Technical Services $0 — No change


Other Purchased Services $136,388 3.23% Reflects an increase in contracted

transportation costs

Supplies $294,964 84.26% Reflects an increase in the cost of parts & fuel

Property $0 — No change

Transportation

45

School Year Cost Per Gallon Total BudgetGas Diesel

2011-2012 2.84 3.00 $657,660

2012-2013 2.56 2.91 $843,547

2013-2014 2.76 3.02 $715,218

2014-2015 2.78 3.04 $705,450

2015-2016 1.81 2.14 $430,510

2016-2017 1.42 1.51 $314,172

2017-2018 2.78* 3.00* $605,136

*Estimated Cost

45

Fuel Costs

Technology & Media Services

47

2800 Central Support Services

Salaries Benefits





Budget to Budget

% Inc. /Dec.

Salaries 920,578 868,714 455,903 51,865 5.97%Benefits 526,567 530,359 275,547 (3,792) -0.71%Purchased Prof. & Tech. 161,045 136,545 97,469 24,500 17.94%Purchased Property Services 301,500 301,500 239,771 - 0.00%Other Purchased Services 7,200 6,500 4,822 700 10.77%Supplies 210,935 204,809 185,611 6,126 2.99%Property 1,146,700 718,845 547,824 427,855 59.52%Other Objects 1,250 1,250 750 - 0.00%

Total 3,275,775 2,768,521 1,807,698 507,254 18.32%


2800 Central Support Services

48


Salaries $51,865 5.97% Salary adjustments based on current staff


Purchased Prof. & Technical Services $24,500 17.94% Reflects an increase due to additional

software support

Purchased Property Services 0 — No Change

Other Purchased Services $700 10.77% Increase in tech/media travel expense

Supplies $6,126 2.99% Reflects an increase in educational software costs

Property $427,855 59.52%

High School: desktops (60), teacher laptops, student devices, content creation devicesMiddle School: ELA chromebooks, Tech Ed labs, student device cart, world language devicesK-2: student iPads

49

2900 Other Support Services


Budget to Budget

% Inc. /Dec.

Salaries - - - - 0.00%

Benefits - - - - 0.00%



Other Purchased Services 92,827 93,148 92,816 (321) -0.34%

Supplies - - - - 0.00%

Property - - - - 0.00%


Total 92,827 93,148 92,816 (321) -0.34%


50

3000 Operation of Noninstructional Services

Food Services

Student Activities

Community Service

Function Description 2017-18 Budget 2016-17 Budget Change % Inc./Dec.

3100 Food Services - - - 0.00%

3200 Student Activities 1,724,098 1,735,732 (11,634) -0.67%

3300 Community Service 90,096 88,062 2,034 2.31%

Total 1,814,194 1,823,794 (9,600) -0.53%

51

3200 Student Activities

Salaries Benefits





Budget to Budget

% Inc. /Dec.

Salaries 736,305 824,890 327,172 (88,585) -10.74%Benefits 222,835 176,261 104,316 46,574 26.42%Purchased Prof. & Tech. 220,058 229,722 50,455 (9,664) -4.21%Purchased Property Services 38,250 35,750 - 2,500 6.99%Other Purchased Services 176,317 176,730 12,829 (413) -0.23%Supplies 250,783 222,929 11,983 27,854 12.49%Property 66,600 56,600 - 10,000 17.67%Other Objects 12,950 12,850 7,677 100 0.78%

Total 1,724,098 1,735,732 514,432 (11,634) -0.67%


3200 Student Activities

52

Category Change % Inc./Dec Impact

Salaries ($88,585) -10.74% Reflects current salaries

Benefits $46,574 26.42% Increase in retirement rate

Purchased Prof. & Technical Services ($9,664) -4.21% Reflects decrease in overall

professional/technical services

Purchased Property Services $2,500 6.99% Reflects increase for instrument repairs

Other Purchased Services ($413) -0.23% Reflects slight change in transportation costs

Supplies $27,854 12.49% Increase to replace choral robes at Cedar Cliff and Red Land

Equipment $10,000 17.67% Reflects an increase in athletic equipment

Other Objects $100 .78% Slight increase in dues and fees

53

3300 Community ServicesDescription 2017-18 Budget 2016-17 Budget 2016-17

Year-to-Date*Budget to

Budget% Inc. /Dec.

Salaries 7,913 6,932 5,939 981 14.16%

Benefits 3,183 2,831 2,210 352 12.43%



Other Purchased Services 75,000 75,000 - - 0.00%

Supplies 4,000 3,299 1,004 701 21.25%

Property - - - - 0.00%


Total 90,096 88,062 9,153 2,034 2.31%


3300 Community Services

54


Salaries $981 14.16% Incomplete Title I Budget

Benefits $352 12.43% Incomplete Title I Budget

Other Purchased Services $0 — No change

Supplies $701 21.25% Incomplete Title I Budget

55

4000 Facilities Acquisition

Function Description 2017-18 Budget 2016-17 Budget Change % Inc. /Dec.

4200 Site 638,640 - 638,640 -

4600 Property 206,000 31,500 174,500 553.97%

Total 844,640 31,500 813,140 2581.40%

56

4200-4600 Facilities Acquisition


Budget to Budget % Inc. /Dec.

Salaries - - - - 0.00%

Benefits - - - - 0.00%



Other Purchased Services - - - - 0.00%

Supplies - - - - 0.00%

Property 844,640 31,500 29,707 813,140 2581.40%


Total 844,640 31,500 29,707 813,140 2581.40%


4000 Facilities Acquisition

57


FacilityImprovements $813,140 2581.40%

CCTV upgradesWest Shore Stadium - sound system improvements and fencing modificationsCedar Cliff and Red Land - security upgrade, reconditioning restrooms, tennis court reconditioningRed Land - track replacement, tennis court access, stairwell roof replacement Crossroads - bridge replacementRed Mill - window replacement

58

5000 Other Expenditures & Financing

Debt Service

Fund Transfers

Budgetary Reserve


Budget to Budget

% Inc. /Dec.

Debt Service 6,337,609 6,299,589 5,139,962 38,020 0.60%

Fund Transfers 706,031 742,488 - (36,457) 0.00%

Budgetary Reserve 300,000 388,968 - (88,968) -22.87%

Total 7,343,640 7,431,044 5,139,962 (87,404) -1.18%


59

5100-5200-5900 Other Financing Uses

Other Objects

Other Uses


Budget to Budget

% Inc. /Dec.

Other Objects 1,363,100 1,553,154 581,858 (190,054) -12.24%

Other Uses 5,980,540 5,877,891 4,558,104 102,649 1.75%

Total 7,343,640 7,431,044 5,139,962 (87,404) -1.18%


5100 Debt Services5200 Fund Transfers5900 Budgetary Reserve

60


Other Objects ($190,054) -12.24%Amount budgeted is based on the current debt service payment schedule

Other Uses $102,649 1.75%

Amount budgeted is based on the current debt service payment schedule & a transfer to the Capital Reserve

61

Current Status2017-2018Expenditures

Expenditure Budget as of February 21, 2017 $114,577,168

2016-2017Revenues

Revenue Budget(to include 2.89% Base Index) $113,852,710

Difference (Revenue to Expenditures) as of February 27, 2017 = -724,458

2016-2017Capital Reserve Analysis

Balance as ofJanuary 2017 $6,066,450

Transfer from General Fund $6,500,000

Estimated Expenditures During 2016-17 -3,595,005

June 30, 2017Estimated Ending Balance $8,971,445

2016-2017Fund Balance

2016-2017 Beginning Fund Balance $18,130,294

Fund Balance Used to Balance 2016-17 Budget -144,629

Committed/Assigned Funds -2,525,440

Transfer to Capital Reserve -6,500,000

June 30, 2017 Estimated Ending Fund Balance $8,960,225

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