2016-2017 Starting Fund Balance $3,032,225 2016-2017 Revenues: - - PowerPoint PPT Presentation

2016-2017 Starting Fund Balance $3,032,225 2016-2017 Revenues: $14,306,448 2016-2017 Expenditures: $14,024,615* Excess of Revenues over Expenditures $ 281,833 2016-2017 Ending Fund Balance $3,314,058 *Includes $500,000 transfer to Capital Reserve Account ($800,000 of fund balance is committed for future PSERS costs)

2017-2018 Starting Fund Balance $3,314,058

2017-2018 Anticipated Actual Revenue: $14,443,422 2017-2018 Anticipated Actual Expenditures: $14,425,042

Excess of Revenues over Expenditures: $ 18,380 June 30, 2018 Anticipated Ending Fund Balance $3,332,438

($725,000 of fund balance is committed for future PSERS costs)

Expend ndit itur ures 2018 18-2019 019 Budge get % o

• f P

Proposed 2018 18-2019 019 Budge get

Salaries $6,180,135 41.20% PSERS $2,033,106 13.56% Health Insurance $1,910,669 12.74% Bond Payment (Principal & Interest $ 717,696 4.79% CAIU Special Education Services/Tuition to Other Districts & Educational Agencies $ 600,000 4.00% Cyber/Charter School Tuition $ 450,000 3.00% Student Transportation $ 415,000 2.77% TOTALS $12,306,606 82.06% 2018-2019 Proposed Expenditures - $14,998,995 2017-2018 Budgeted Expenditures - $14,801,056 Total increase in Proposed Expenditures: $197,939

2018-2019 BUDGET

SALARY CATEGORIES - $6,180,135 (41.2% of total budget)



Teacher salaries (including retirement bonus payments)



Payment of unused sick leave days and/or vacation days



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 - $6,180,135 (41.2% of total budget)

Athletic event ticket takers/game workers/officials Security personnel f or athletics and other events Supplemental Contracts: Coaches salaries Band staff Student Council Advisors Musical Tatler Yearbook After school bus duty monitors Before school bus duty monitors Lunch duty monitors Detention monitor Camp Hebron advisors Mentor teachers Curriculum planners

OBJECT ECT 2017 17-201 018 Budge get 2018 18-201 019 Budge get Budge get t to Budge get t $ Differen rence ce Budge get to to Budge get t % Differen rence ce 100 - Salaries and Wages $6,098,148 $6,180,135 $81,987 1.34% 2017-2018 Budget was developed before approval of the CBA, support staff salaries, and other contracted salaries.

BENEFIT CATEGORIES - $4,621,507 (30.81% of total budget)

 Health Insurance  Dental Insurance  Life Insurance  Vision Insurance  Social Security  Retirement  Tuition Reimbursement  Unemployment Compensation  Workers Compensation

Object ect 2017 17-2018 018 Budge get 2018 18-2019 019 Budge get Budge get to to Budge get t $ Differen rence ce Budge get t to Budge get t % Differen rence ce 200 - Employee Benefits $4,718,195 $4,621,507 ($96,688) (2.05%) Benefit savings due to in part to the implementation of a spousal surcharge and deductibles in the 2017-2018 school year. Additionally, negotiations with Capital Blue Cross resulted in a decreased administration fee for the 2018-2019 school year. A better than average claim year lead to a slight reduction in premiums.

PURCHASED TECHNICAL SERVICES CATEGORIES - $915,920 (6.11% of total budget)



CAIU – CAOLA/CAOLA Advisor Services



CAIU – Special Education Services and Placements



Speech Assessment Services



Special Education Job Coach



Psychological Services



Contracted Medical & 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 Service



Internet Services / Wireless Maintenance Services / Network Engineering Services



CAIU – Managed Network Services



CAIU – Email Archiver



Document Imaging Services



District Website



Camp Hebron



Field Show



Athletic Trainer, Game Officials



Drug Testing



Policy Updates

Object ect 2017 17-2018 018 Budget 2018 18-201 019 9 Budge get Budge get t to Budge get $ $ Differen rence ce Budge get t to Budge get t % Differen rence ce 300 - Purchased Technical Services $839,940 $915,920 $75,980 9.05% This category includes contracted Special Education Services with the CAIU – increased services for 2018-2019. Also included are CAOLA enrollment costs which are expected to increase due to on- line Career Pathways Options.

PURCHASED PROPERTY SERVICES CATEGORIES - $316,390 (2.11% of total budget)



Audiometer repairs



Instrument repairs



Copy machine leases



Microscope repairs



Musical Instrument repairs



Computer repairs



Shop Equipment repairs



Disposal of waste chemicals



Truck / mowers / tractors maintenance and repairs



Utilities – Water / Sewer



Services provided by Ehrlich, Cummins, Peifer, SimplexGrinnell, Tomlinson, Waste Management, McClure, U.S. Water (formerly Waterchem), Automated Logic, Penn Elevator

Object ct 2017 17-2018 018 Budge get 2018 18-2019 019 Budge get Budge get t to Budge get t $ Differen rence ce Budge get t to Budget t % Differen rence ce 400 - Purchased Property Services $305,400 $316,390 10,990 3.60% New copier leases are categorized in this Object Code (formerly coded to Object Code 760).

OTHER PURCHASED SERVICES CATEGORIES - $1,520,155 (10.14% of total budget)



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



Tuition to Cyber/Charter Schools



Tuition to HACC and Dauphin County Technical School



Alternative Education Placements



Private Residential Rehabilitative Institutions



Incarcerated Youths



Hospital Education Programs



Pennsylvania Psychiatric Institute



Mileage Reimbursement

Object ct 2017 17-2018 018 Budge get 2018 18-2019 019 Budge get Budge get t to Budge get t $ Differen rence ce Budge get t to Budget t % Differen rence ce 500 – Other Purchased Services $1,305,415 $1,520,155 $214,740 16.45% Increase in Tuition to Cyber/Charter Schools, Increased in enrollment at Dauphin County Technical School, Increase in Student Transportation Services (2017-2018 budget was completed before approval of contract with student transportation contractor)

SUPPLIES CATEGORIES - $452,998 (3.02% of total budget)



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 at the Middle School Level



Bid Items – Art, General, Custodial, Xerographic Paper



Maintenance Supplies



Study Island



On-Line Digital Resource (CAIU) – Discovery Education



I Ready (reading diagnostic tool)



AIMSWEB (special education placement testing)



DIBELS Next (K – 3 reading assessment tool)



Desk Replacements



Coal / Electric / Propane



Office Supplies



Board Minute Books



Agenda Manager



Shipping/Handling Fees

Object ct 2017 17-2018 018 Budge get 2018 18-2019 019 Budge get Budge get t to Budge get t $ Differen rence ce Budge get t to Budget t % Differen rence ce 600 - Supplies $499,394 $452,998 (46,396) (9.29%) $75,000 was budgeted for elementary math curriculum in 2017-2018; $34,000 budgeted for middle school math materials in 2018-2019

EQUIPMENT CATEGORIES - $158,500 (1.06% of total budget)

 Computers (budgeted per Technology Plan)  Telephone System Replacement (4th of 5 years)  Maintenance Equipment Replacement as needed  Building Equipment Replacement as needed

Object ct 2017 17-2018 018 Budge get 2018 18-2019 019 Budge get Budge get t to Budge get t $ Differen rence ce Budge get t to Budget t % Differen rence ce 700 – Equipment/ Site Improvement $201,714 $158,500 ($43,214) (21.42%) *

CATEGORIES - $335,250 (2.24% of total budget)

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

Object ct 2017 17-2018 018 Budge get 2018 18-2019 019 Budget Budge get t to Budge get t $ Differen rence ce Budge get t to Budge get t % Differen rence ce 800 – Dues, Fees, Interest & Budgetary Reserve $346,300 $335,250 ($11,050) (3.19%) Decrease in annual interest expense.

 Debt Service (building project) $480,000  Debt Service (existing) $18,140 (final payment July,

2018)

Object ct 2017 17-2018 018 Budge get 2018 18-2019 019 Budge get Budge get t to Budge get t $ Differen rence ce Budge get t to Budget t % Differen rence ce 900 – Loan/Bond Payment $486,550 $498,140 $11,590 2.38%

Object ct Code Defin initi tion 2017 17-2018 018 Budge get 2017 17-2018 018 Projecte cted Actual ual Differen rence ce

100 Salaries $ 6,098,148 $6,118,011 (19,863) 200 Benefits $ 4,718,195 $4,495,047 223,148 300 Purchased Services- Technical $ 839,940 $ 743,256 96,684 400 Purchased Services – Property $ 305,400 $ 261,650 43,750 500 Other Purchased Services $ 1,305,415 $1,373,018 (67,603) 600 Supplies/Books/Software /Fuel $ 499,394 $ 453,694 45,700 700 Equipment/Property $ 201,714 $ 221,441 (19,727) 800 Dues/Fees/Interest/ Budgetary Reserve $ 346,300 $ 272,326 73,974 900 Loan/Bond Principal Payments $ 486,550 $ 486,600 ( 50) TOTAL $14,801,056 $14,425,043 $376,013

Object ct Code Defin initi tion 2018 18-2019 019 Budge get % o

• f T

Total Budge get

100 Salaries $ 6,180,135 41.20% 200 Benefits $ 4,621,507 30.81% 300 Purchased Services-Technical $ 915,920 6.11% 400 Purchased Services – Property $ 316,390 2.11% 500 Other Purchased Services $ 1,520,155 10.14% 600 Supplies/Books/Software/Fuel $ 452,998 3.02% 700 Equipment/Property $ 158,500 1.06% 800 Dues/Fees/Interest/ Budgetary Reserve $ 335,250 2.24% 900 Loan/Bond Principal Payments $ 498,140 3.31% TOTAL $14,998,995 100%

2018-2019 BUDGET

INSTRUCTIONAL PROGRAMS - $9,462,811 (63.09% of total budget)



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)

Functi ction

• n

2017 17-2018 018 Budge get 2018 18-2019 019 Budge get Budge get t to Budge get t $ Differen rence ce Budge get t to Budge get t % Differen rence ce 1000 $9,299,534 $9,462,811 $163,277 1.76%

SUPPORT SERVICES CATEGORIES- $4,360,324 (29.07% of total budget)



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

Functi ction

• n

2017 17-2018 018 Budge get 2018 18-2019 019 Budge get Budge get t to Budge get t $ Differen rence ce Budge get t to Budget t % Differen rence ce 2000 $4,333,935 $4,360,324 $26,389 .61%

NON INSTRUCTIONAL CATEGORIES - $334,860 (2.23% of total budget)

 Student Activities  Athletics

Functi ction

• n

2017 17-2018 018 Budge get 2018 18-2019 019 Budge get Budge get t to Budge get t $ Differen rence ce Budget t to Budget t % Differen rence ce 3000 $328,377 $334,860 $6,484 1.97%

FACILITIES IMPROVEMENT/REPAIRS - $30,500 (.20%

• f total budget)

 Miscellaneous Facility Repairs as needed  Telephone System Replacement (4th of 5 years)

Functi ction

• n

2017 17-2018 018 Budge get 2018 18-2019 019 Budge get t to Budge get t $ Differen rence ce Budget t to Budget t % Differen rence ce 4000 $30,000 $30,500 $500 1.67%

OTHER EXPENDITURES - $810,500 (5.40% of total budget)

 Interest  Loan / Bond Payments  Refund of Prior Year Receipts  Budgetary Reserve

Functi ction

• n

2017 17-2018 018 Budge get 2018 18-2019 019 Budge get Budge get t to Budge get t $ Differen rence ce Budget t to Budget t % Differen rence ce 5000 $809,210 $810,500 $1,290 .16%

Functi ction

• n

Code Defin initi tion 2017 17-2018 018 Budge get 2017 17-2018 018 Projecte cted Actual ual Differen rence ce

1000 Instruction $9,299,534 $9,139,212 $160,322 2000 Support Services $4,333,935 $4,114,431 $219,504 3000 Non-Instructional Services $ 328,377 $ 318,779 $ 9,598 4000 Facilities Acquisition/ Improvements $ 30,000 $ 113,901 ($83,901) 5000 Other Expenditures and Financing Uses $ 809,210 $ 738,720 $ 70,490 TOTAL $14,801,056 $14,425,043 $376,013

Functi ction

• n

Code Defin initi tion 2018 18-2019 019 Budge get % o

• f T

Total Budge get

1000 Instruction $9,462,811 63.09% 2000 Support Services $4,360,324 29.07% 3000 Non-Instructional Services $ 334,860 2.23% 4000 Facilities Acquisition/ Improvements $ 30,500 .21% 5000 Other Expenditures and Financing Uses $ 810,500 5.40% TOTAL $14,998,995 100%

2018-2019 BUDGET

6000 6000 - LOCAL AL RECEIPT IPTS

2017 2017- 2018 8 Budget get 2017 2017-2018 018 Proj

• ject

cted ed Actu ctual 2018 2018- 2019 9 Budget get Budget get to to Budget dget $ Diff ffere erenc nce Budget get to Budget dget % Diff ffere erenc nce

10.6111 Current Real Estate Tax 4,933,287 4,972,428 5,117,582 184,295 3.74% 10.6112 Interim Real Estate Tax 8,500 12,160 8,500 0.00% 10.6113 Public Utility Realty Tax 7,175 6,466 6,500 (675) (9.41%) 10.6114 Payment in Lieu of Taxes 315 20,312 315 0.00% 10.6120 Per Capita Section 679 18,500 17,000 18,500 0.00% 10.6141 Act 511 Per Capita 18,500 17,000 18,500 0.00% 10.6151 Earned Income Tax 620,000 650,000 650,000 30,000 4.84% 10.6152 Occupation Tax 550,000 520,000 540,000 (10,000) (1.82%) 10.6153 Real Estate Transfer Tax 55,000 75,000 65,000 10,000 18.18% 10.6411 Delinquent Real Estate Tax 320,000 320,000 320,000 0.00% 10.6420 Del Per Capita/Occup Tax 170,000 170,000 170,000 0.00% 10.6510 Interest on Investments 20,000 60,000 55,000 35,000 175.00% 10.6700 Revenues - District Activities 53,000 46,000 53,000 0.00% 10.6910 Rentals 900 700 900 0.00% 10.6940 Tuition 185,000 100,000 100,000 (85,000) (45.95%) 10.6991 Misc (refund of prior yr exp) 250,000 502,170 250,000 0.00% TOTAL LOCAL RECEIPTS 7,210,177 7,489,236 7,373,797 163,620 2.27%

LOC OCAL AL RECEIPTS ECEIPTS

TAXAB ABLE LE AS ASSESSED SSED VAL ALUE UE AS AS OF Februa ruary ry 2, 2 2018 18: $276, 76,481,30 481,300 Adjus usted ted Index x – 2.8% % or .5 .5668 68 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 20.2441 (Current) 5,597,115 5,205,317 20.35 (.5%) 5,626,395 5,232,547 27,230 20.45 (1%) 5,654,045 5,258,260 52,943 20.55 (1.5%) 5,681,691 5,283,972 78,655 20.65 (2%) 5,709,339 5,309,685 104,368 20.75 (2.5%) 5,736,987 5,335,398 130,081 20.8109 (2.8%) 5,753,825 5,351,057 145,740

Millage ge Rate RE Tax based

• n$85,0

,000 00 Assess sessment ent (Median) Differen ference e over Curren ent t Millage e Rate RE Tax based

• n$100,

0,00 000 Assess sessmen ent Differen ference e

• ver

r Curren ent t Millage ge Rate 20.2441 $1,720.75 $2,024.41 20.35 $1,729.75 $9.00 $2,035.00 $10.59 20.45 $1,738.25 $17.50 $2,045.00 $20.59 20.55 $1,746.75 $26.00 $2,055.00 $30.59 20.65 $1,755.25 $34.50 $2,065.00 $40.59 20.75 $1,763.75 $43.00 $2,075.00 $50.59 20.8109 $1,768.93 $48.18 $2,081.09 $56.68

SCHOO OOL DISTRI RICT CT 2017 17-2018 018 Millage ge Rates 2018 18-2019 019 Millage ge Increa rease

Central Dauphin 16.1160 Susquehanna Township 17.9688 18.5977 - 3.5% Derry Township 18.1019 Upper Dauphin 18.2745 Lower Dauphin 18.4200 Millersburg Area 20.2441 Middletown Area 22.1500 Halifax 22.4870 Steelton-Highspire 26.2670 Harrisburg 27.8000

Year Taxab able le Assessed Value ue Certi tific ficat atio ion Change nge in Value ue

November 2005 263,108,600 November 2006 266,034,500 2,925,900 November 2007 266,500,500 466,000 November 2008 270,622,200 4,121,700 November 2009 271,183,300 561,100 November 2010 272,511,500 1,328,200 November 2011 274,199,600 1,688,100 November 2012 273,124,000 (1,075,600) November 2013 271,605,400 (1,518,600) November 2014 272,223,700 618,300 November 2015 273,841,200 1,617,500 November 2016 274,284,100 442,900 November 2017 275,999,900 1,715,800

 2015-2016

25.84%

 2016-2017

30.03%

 2017-2018

32.57%

 2018-2019

33.43%

 2019-2020 (Projected)

34.79%

 2020-2021 (Projected)

35.26%

 2021-2022 (Projected)

35.68%

 2022-2023 (Projected)

36.32%

7000 0 - STATE TE RECEIP IPTS TS 2017 2017-2018 018 Budget get 2017 2017- 2018 8 Proj

• ject

cted ed Actu ctual 2018 2018- 2019 9 Budget get Budget get to Budget get $ Diff ffere erenc nce Budget get to Budget get % Diff ffere erenc nce 10.7110 Basic Instructional Subsidy 3,983,278 3,988,490 4,031,495 48,217 1.21% 10.7271 Special Education 587,907 568,720 575,310 (12,597) (2.14%) 10.7310 Transportation 165,000 173,060 165,000 0.00% 10.7320 Bond Payment Reimbursement 191,450 191,450 191,584 134 .07% 10.7330 Medical/Dental Services 16,600 16,610 16,600 0.00% 10.7340 State Property Tax Reduction Allocation 250,972 250,972 251,049 77 .03% 10.7500 Educational Access Grant 75,000 0.00% 10.7501 Ready to Learn Block Grant 127,733 127,733 127,733 0.00% 10.7810 Social Security 245,000 230,000 245,000 0.00% 10.7820 Retirement 950,000 965,000 980,000 30,000 3.16% TOTAL STATE RECEIPTS 6,517,940 6,587,035 6,583,694 65,754 1.01%

8000 0 – FEDERA RAL RECEIP IPTS TS 2017 2017- 2018 2018 Budget get 2017 2017-2018 018 Proj

• ject

cted ed Actu ctual 2018 2018- 2019 9 Budget get Budget get to Budget get $ Diff ffere erenc nce Budget get to Budget get % Diff ffere erenc nce 10.8512.000.520.00 IDEA 141,955 154,275 154,275 12,320 8.68% 10.8514.000.411.00 Title I 151,259 169,718 169,718 18,459 12.20% 10.8515.000.421.00 Title II 37,279 32,158 32,158 (5,121) (13.74%) 10.8810 Medical ACCESS 0.00% 10.8517 Title IV 10,000 10,000 10,000 10.8820 Medical Assistance 1,000 0.00% TOTAL FEDERAL RECEIPTS 330,493 367,151 366,151 35,658 10.79%

Reve venue ue Source ce 2017 17-2018 018 Budge get 2017 17-2018 018 Projecte cted Actual ual Differen erence ce

Local $7,210,177 $7,489,236 $279,059 State $6,517,940 $6,587,035 $ 69,095 Federal $ 330,493 $ 367,151 $ 36,658 TOTAL $14,058,610 $14,443,422 $384,812

Reve venue ue Source ce 2018 18-2019 019 Budge get % of Total Reve venu nues

Local $7,373,797 51.48% State $6,583,771 45.96% Federal $ 366,151 2.56% TOTAL $14,323,719 100%

2018-2019 Starting Fund Balance (Projected) $3,332,438

2018-2019 Preliminary Budgeted Revenues: $14,323,719 2018-2019 Preliminary Budgeted Expenditures: $14,998,995

(Deficiency) of Revenues

• ver Expenditures

($675,276) 2018-2019 Ending Fund Balance (Projected) $2,657,162 ($725,000 of fund balance is committed for future PSERS costs)

Budget reimbursement from premiums paid over claims paid as local revenue? 2018-2019 budget currently includes $250,000 (same as number budgeted in 2017-2018) COMMITTEE RECOMMENDATION – Include $250,000 in 2018-2019 Budget Tax Increase – Millage Rate COMMITTEE RECOMMENDATION – Include millage increase to the index of 2.8%

 April 23, 2018 – Budget and Finance Committee Meeting  May 17, 2018 – Board Study Session to review Proposed Final

Budget

 May 21, 2018 – May Board Meeting – Proposed Budget Approval  May 29, June 5, June 12, 2018 – Advertise Tax Notice in Upper

Dauphin Sentinel

 May 29, June 5, June 12, 2018 – Advertise Proposed Budget and

make available for public inspection; also post on District website

 June 18, 2018 – June Board Meeting - Final Budget Approval