Budget Update Meeting of the Abington School District Board of - - PowerPoint PPT Presentation

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Budget Update Meeting of the Abington School District Board of - - PowerPoint PPT Presentation

Aug 13, 2023 245 likes •382 views

Budget Update Meeting of the Abington School District Board of Directors February 25, 2020 Abington School District Summary of Enrollments and Staffing Projections 2020-2021 2020-21 / 2019-20 2020-21 Projected 2019-20 Actual Staffing Grey

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Budget Update

Meeting of the Abington School District Board of Directors February 25, 2020

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Level 2020-21 Projected Enrollment 2019-20 Actual Enrollment 2020-21 / 2019-20 Increase/ Decrease Staffing Adjustment Grey Box** Projections Elementary General 4,191 4,157 34 5** Elementary Itinerent (Fine Arts) 1** Junior General 1,726 1,659* 67 1** Senior General 1,575 1,562* 13 2** Elementary Special 432 482

  • 50

2 1** Junior Special 332 336

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1 Senior Special 325 319 6 1 TOTALS 8,581 8,515* 66 4 10**

2/25/2020

*Includes 19 students enrolled in ACE (6 Junior High School, 13 Senior High School). **Includes 5 grey boxes for elementary general education, 1 grey box for elementary fine arts, 3 grey boxes for secondary general education, and 1 grey box for elementary special education.

Abington School District Summary of Enrollments and Staffing Projections 2020-2021

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(a) Projected enrollment by grade. All sections based on district projections. (b) Number of staff members assigned by grade. (c) Projected size of sections. School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss Copper Beech (a) 158 157 163 182 182 150 188 1,180 1,190

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(b) 8 7 7 8 8 6 8 52 51 1 (c) 20 23 24 23 23 25 24 20 23 24 23 23 25 24 20 23 23 23 23 25 24 20 22 23 23 23 25 24 20 22 23 23 23 25 23 20 22 23 23 23 25 23 19 22 23 22 22 23 19 22 22 23

  • Av. Class Size, Gr. K-6

22.7 School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss Highland (a) 63 68 67 71 81 63 87 500 504

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(b) 3 3 3 3 4 3 4 23 23 (c) 21 23 23 24 21 21 22 21 23 22 24 20 21 22 21 22 22 23 20 21 22 20 21

  • Av. Class Size, Gr. K-6

21.7 School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss McKinley (a) 98 89 106 89 130 127 108 747 747 (b) 5 4 5 4 5 5 5 33 33 (c) 20 23 22 23 26 26 22 20 22 21 22 26 26 22 20 22 21 22 26 25 22 19 22 21 22 26 25 21 19 21 26 25 21

  • Av. Class Size, Gr. K-6

22.6

2/25/2020

Abington School District Projected Elementary Enrollment and Sectioning 2020-2021

TOTAL Number of students per section TOTAL Number of students per section TOTAL Number of students per section

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School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss Overlook (a) 69 72 73 96 87 68 88 553 574

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(b) 3 3 3 4 4 3 4 24 25

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(c) 23 24 25 24 22 23 22 23 24 24 24 22 23 22 23 24 24 24 22 22 22 24 21 22

  • Av. Class Size, Gr. K-6

23.0 School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss Roslyn (a) 76 61 81 68 83 72 79 520 519 1 (b) 3 3 4 3 4 3 3 23 23 (c) 26 21 21 23 21 24 27 25 20 20 23 21 24 26 25 20 20 22 21 24 26 20 20

  • Av. Class Size, Gr. K-6

22.6 School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss Rydal (a) 84 111 97 83 104 89 95 663 657 6 (b) 4 5 4 4 4 4 4 29 29 (c) 21 23 25 21 26 23 24 21 22 24 21 26 22 24 21 22 24 21 26 22 24 21 22 24 20 26 22 23 22

  • Av. Class Size, Gr. K-6

22.9 School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss Willow Hill (a) 61 65 78 75 58 73 50 460 448 12 (b) 3 3 4 3 3 3 2 21 21 (c) 21 22 20 25 20 25 25 20 22 20 25 19 24 25 20 21 19 25 19 24 19

  • Av. Class Size, Gr. K-6

21.9 K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss 609 623 665 664 725 642 695 4,623 4,639

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Actual October 2, 2019 Enrollment 4,639 Projected September 2020 Enrollment 4,623 Student Increase/Decrease

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Staff Increase/Decrease Includes provision for 5 additional sections (grey boxes)

2/25/2020

TOTAL Number of students per section TOTAL STUDENTS PER GRADE Number of students per section TOTAL Number of students per section TOTAL Number of students per section TOTAL

Abington School District Projected Elementary Enrollment and Sectioning 2020-2021 (Continued)

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School Grade Projected Sep-20 Student Gain/Loss Suggested Staff Addition/Reduction 7 609 35 8 577 24 9 540 8 1** Special 332

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1 TOTAL 2,058 63 10 537

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1** 11 537 27 12 501

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1** Special 325 6 1 TOTAL 1,900 19 SECONDARY TOTAL 3,958 82

2/25/2020

Abington School District Projected Secondary Enrollment 2020-2021

Senior High 1,995 Junior High Actual Oct-19 574 553 532 336 3,876 ** Includes 3 grey boxes for secondary general education. 541 510 511 319 1,881

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Location Program Enroll ■ Location Program Enroll ■

AS 8 AS 1 LS 22 LS 20 ES 6 ES 6 LS/AS/ES 6 LS/AS/ES 6 ES/AS 9 ES/AS 10 LS 12 LS 10 LS 15 LS 13 LS/ES/AS 14 LS/ES/AS 12 AS 10 AS 1 LS 18 LS 17 LS 21 LS/ES 20 LS/ES/AS 11 LS/ES/AS 11 AS/ES/LS 8 AS/ES/LS 8 LS 12 LS 12 LS 21 LS 17 LS/ES/AS 7 LS/ES/AS 7 AS 8 AS 7 LS/ES/AS 11 LS/ES 9 AS 8 AS 7 AS/ES 6 AS/ES 6 LS/AS 20 AS/ES 15 AS 8 AS 7 AS 8 AS 7 LS/ES/AS 3 LS/ES 3 ES 15 AS 4 ES 11 ES 13 LS 10 ES 10 LS 19 LS 10 LS 15 LS 15 LSS/AS 9 LS 14 LS/LSS 7 LSS 10 LS 17 LS/LSS 10 LS 19 LS 15 LS/AS 12 LS 15 LS/AS 5 LS/AS 11 LS/AS 10 LS/AS 5 LS/AS 14 LS/AS 10 LS 15 LS/AS 14 LS-2 15 LS 13 LS-2 9 LS-2 15 LS 8 LS-2 9 LS 7 TOTAL STUDENTS: 482 TOTAL STUDENTS: 432 TOTAL TEACHERS: 40.5 TOTAL TEACHERS: 42 Itinerant (4.9) Gifted Itinerant (5.4) Gifted Itinerant (9.8) Speech Itinerant (10.8) Speech * Itinerant (3.1) Special Education Itinerant (2.6) Special Education ■ Students included < 95% in General Education * Includes one grey box

2/25/2020 LS-2 Learning Support - Level 2

Rydal Rydal Willow Hill Willow Hill

KEY AS Autistic Support ES Emotional Support LS Learning Support LSS Life Skills Support

Highland McKinley Overlook Overlook Roslyn Roslyn Highland McKinley

Abington School District Special Education Enrollment - Elementary Level 2020-2021

2019-2020 ACTUAL 2020-2021 PROJECTED

Copper Beech Copper Beech

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Location Program Enroll ■ Location Program Enroll ■

LS/ES 21 LS/ES 17 LS2 15 LS2 11 LS/ES 15 LS/ES 17 LS/ES 20 LS/ES 17 LS/ES 16 LS/ES 17 AS 7 AS 8 ES 14 ES 12 ES 12 ES 12 LS/ES 15 LS/ES 17 AS 6 AS 8 LS/ES 15 LS/ES 17 LS/ES 18 LS/ES 17 LS/ES 15 LS/ES 16 LS2 13 LS2 17 LS/ES 18 LS/ES 16 AS 8 AS 8 LS2 14 LS2 10 LS/ES 20 LS/ES 16 LS/ES 19 LS/ES 15 LS/ES 21 LS/ES 16 LS/ES 16 LS/ES 16 LS/ES 18 LS/ES 17 TOTAL STUDENTS: 336 LS/ES 15 TOTAL TEACHERS: 22 TOTAL STUDENTS: 332 TOTAL TEACHERS: 23 ■ Students included < 95% in General Education

2/25/2020 KEY LS-2 Learning Support - Level 2 LSS Life Skills Support LS Learning Support ES Emotional Support AS Autistic Support

Abington School District Special Education Enrollment - Abington Junior High School 2020-2021

2019-2020 ACTUAL 2020-2021 PROJECTED

Abington Junior High School Abington Junior High School

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Location Program Enroll ■ Location Program Enroll ■

LS/ES/AS 16 LS/ES/AS 20 LS/ES/AS 16 LS/ES/AS 20 AS 9 AS 8 LS/ES/AS 16 LS/ES/AS 17 LS/ES/AS 23 LS/ES/AS 16 LS/ES/AS 16 LS/ES/AS 17 LS/ES/AS 14 LS/ES/AS 17 LS/ES/AS 20 LS/ES/AS 17 LS/ES/AS 22 LS/ES/AS 17 LS/ES/AS 18 LS/ES/AS 16 LS/ES/AS 10 LS/ES/AS 16 LS/ES/AS 22 LS/ES/AS 16 LS/ES/AS 23 LS/ES/AS 18 LS/ES/AS 25 LS/ES/AS 18 LS/ES/AS 12 LS/ES/LS 18 LSS 14 LSS 11 LS/ES/AS 6 LS/ES/AS 15 LS/ES/AS 11 LS/ES/AS 15 LS/ES/AS 26 LS/ES/AS 15 LS/ES/AS 18 LS/ES/AS TOTAL STUDENTS: 319 TOTAL STUDENTS: 325 TOTAL TEACHERS: 19 TOTAL TEACHERS: 20 ■ Students included < 95% in General Education

2/25/2020 LS Learning Support LSS Life Skills Support LS-2 Learning Support - Level 2

Abington School District Special Education Enrollment - Abington Senior High School 2020-2021

2019-2020 ACTUAL 2020-2021 PROJECTED

Abington Senior High School Abington Senior High School

KEY AS Autistic Support ES Emotional Support

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Proposed Preliminary Budget 2020-2021 Revenue & Expense Changes Preliminary Budget 2020-2021

Committed Fund Balance (Audited) Committed Fund Balance (Estimated) 32,732,184 $ 32,732,184 $ Real Estate Taxes 113,447,019 $ 1,321,146 $ 114,768,165 $ State Property Tax Reductions (5,409,488) $

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(5,409,488) $ Earned Income Taxes 7,200,000 $

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7,200,000 $ Other Local Revenue 5,194,042 $

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5,194,042 $ Other Financing Sources

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Sub-total Local Revenue 120,431,573 $ 1,321,146 $ 121,752,719 $ State 32,170,589 $ (194,261) $ 31,976,328 $ Property Tax Relief - Gaming Distribution 3,225,659 $

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3,225,659 $ Property Tax Relief - Sterling Act Reimbursements 2,183,829 $

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2,183,829 $ Sub-total State Revenue 37,580,077 $ (194,261) $ 37,385,816 $ Federal 1,757,172 $

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1,757,172 $ Sub-total Revenue 159,768,822 $ 1,126,885 $ 160,895,707 $ Allocated Fund Balance 12,167,228 $ (1,888,769) $ 10,278,459 $ TOTAL REVENUE & FUND BALANCE 171,936,050 $ (761,884) $ 171,174,166 $ Salaries 88,889,075 $ (373,363) $ 88,515,712 $ Negotiated Benefits 14,640,129 $

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14,640,129 $ Mandated Benefits 38,920,063 $ (388,521) $ 38,531,542 $ Non-Salary/Non-Benefit 29,486,783 $

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29,486,783 $ Reserve

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TOTAL EXPENSES 171,936,050 $ (761,884) $ 171,174,166 $ Interfund Transfers Out to Capital Projects Fund 1,630,612 $ 1,630,612 $ TOTAL OPERATING EXPENSES AND TRANSFERS 173,566,662 $ 172,804,778 $ Estimated Committed Fund Balance for anticipated benefits for employees and capital projects. 18,934,344 $ 20,823,113 $

2-25-2020, 1/21/2020

FUND BALANCE Local EXPENSES

Abington School District 2020-2021 Budget Update Index 2.6% (32.59 Mills) Plus Referendum Exceptions (.38 Mills)

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Preliminary Budget 2020-2021 Revenue & Expense Changes Preliminary Budget 2020-2021

Local Revenue 121,752,719 $

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121,752,719 $ State Basic Education Funding 7,646,255 $ (350,792) $ 7,295,463 $ Special Education Funding 3,565,961 $ 108,181 $ 3,674,142 $ Pupil Transportation 1,200,000 $

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1,200,000 $ Property Tax Relief - Gaming Distribution 3,225,659 $

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3,225,659 $ Property Tax Relief - Sterling Act Reimbursements 2,183,829 $

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2,183,829 $ PA Accountability Grant

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401,756 $ 401,756 $ State Share Social Security 3,385,726 $ (13,510) $ 3,372,216 $ State Share Retirement Contributions 15,273,386 $ (60,945) $ 15,212,441 $ Other Miscellaneous State Sources 905,000 $

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905,000 $ Sub-total State Revenue 37,385,816 $ 84,690 $ 37,470,506 $ Federal 1,757,172 $

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1,757,172 $ Sub-total Revenue 160,895,707 $ 84,690 $ 160,980,397 $ Allocated Fund Balance 10,278,459 $ (691,905) $ 9,586,554 $ TOTAL REVENUE & FUND BALANCE 171,174,166 $ (607,215) $ 170,566,951 $ Salaries 88,515,712 $ (353,200) $ 88,162,512 $ Negotiated Benefits 14,640,129 $ (105,106) $ 14,535,023 $ Mandated Benefits 38,531,542 $ (148,909) $ 38,382,633 $ Non-Salary/Non-Benefit 29,486,783 $

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29,486,783 $ Reserve

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TOTAL EXPENSES 171,174,166 $ (607,215) $ 170,566,951 $ Interfund Transfers Out to Capital Projects Fund 1,630,612 $ 1,630,612 $ TOTAL OPERATING EXPENSES AND TRANSFERS 172,804,778 $ 172,197,563 $

2/25/2020

Abington School District 2020-2021 Budget Update Index 2.6% (32.59 Mills) Plus Referendum Exceptions (.38 Mills) Proposed State Subsidies and Staff Adjustments

REVENUE EXPENSES

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Budget 2019-2020 Revenue & Expense Changes Preliminary Budget 2020-2021 Percent Change

Committed Fund Balance (Audited) 42,810,865 $ Committed Fund Balance (Estimated) 32,732,184 $ Real Estate Taxes 110,736,778 $ 4,031,387 $ 114,768,165 $ 3.64% State Property Tax Reductions (5,431,997) $ 22,509 $ (5,409,488) $

  • 0.41%

Earned Income Taxes 7,200,000 $

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7,200,000 $ 0.00% Other Local Revenue 5,141,042 $ 53,000 $ 5,194,042 $ 1.03% Other Financing Sources

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Sub-total Local Revenue 117,645,823 $ 4,106,896 $ 121,752,719 $ 3.49% State 30,790,655 $ 1,270,363 $ 32,061,018 $ 4.13% Property Tax Relief - Gaming Distribution 3,225,659 $

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3,225,659 $ 0.00% Property Tax Relief - Sterling Act Reimbursements 2,206,338 $ (22,509) $ 2,183,829 $

  • 1.02%

Sub-total State Revenue 36,222,652 $ 1,247,854 $ 37,470,506 $ 3.44% Federal 1,753,941 $ 3,231 $ 1,757,172 $ 0.18% Sub-total Revenue 155,622,416 $ 5,357,981 $ 160,980,397 $ 3.44% Allocated Fund Balance 8,448,069 $ 1,138,485 $ 9,586,554 $ 13.48% TOTAL REVENUE & FUND BALANCE 164,070,485 $ 6,496,466 $ 170,566,951 $ 3.96% Salaries 84,730,274 $ 3,432,238 $ 88,162,512 $ 4.05% Negotiated Benefits 14,640,129 $ (105,106) $ 14,535,023 $

  • 0.72%

Mandated Benefits 36,722,669 $ 1,659,964 $ 38,382,633 $ 4.52% Non-Salary/Non-Benefit 27,977,413 $ 1,509,370 $ 29,486,783 $ 5.39% Reserve

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TOTAL EXPENSES 164,070,485 $ 6,496,466 $ 170,566,951 $ 3.96% Interfund Transfers Out to Capital Projects Fund 1,630,612 $ 1,630,612 $ 0.00% TOTAL OPERATING EXPENSES AND TRANSFERS 165,701,097 $ 172,197,563 $ Estimated Committed Fund Balance for anticipated benefits for employees and capital projects. 32,732,184 $ 21,515,018 $

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2/25/2020

Abington School District 2020-2021 Budget Update Index 2.6% (32.59 Mills) Plus Referendum Exceptions (.38 Mills) Proposed State Subsidies and Staff Adjustments

FUND BALANCE REVENUE Local EXPENSES

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Budget 2019-2020 Revenue & Expense Changes Preliminary Budget 2020-2021 Percent Change

Committed Fund Balance (Audited) 42,810,865 $ Committed Fund Balance (Estimated) 32,732,184 $ Real Estate Taxes 110,736,778 $ (140,653) $ 110,596,125 $

  • 0.13%

State Property Tax Reductions (5,431,997) $ 22,509 $ (5,409,488) $

  • 0.41%

Earned Income Taxes 7,200,000 $

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7,200,000 $ 0.00% Other Local Revenue 5,141,042 $ 53,000 $ 5,194,042 $ 1.03% Other Financing Sources

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Sub-total Local Revenue 117,645,823 $ (65,144) $ 117,580,679 $

  • 0.06%

State 30,790,655 $ 1,270,363 $ 32,061,018 $ 4.13% Property Tax Relief - Gaming Distribution 3,225,659 $

  • $

3,225,659 $ 0.00% Property Tax Relief - Sterling Act Reimbursements 2,206,338 $ (22,509) $ 2,183,829 $

  • 1.02%

Sub-total State Revenue 36,222,652 $ 1,247,854 $ 37,470,506 $ 3.44% Federal 1,753,941 $ 3,231 $ 1,757,172 $ 0.18% Sub-total Revenue 155,622,416 $ 1,185,941 $ 156,808,357 $ 0.76% Allocated Fund Balance 8,448,069 $ 5,310,525 $ 13,758,594 $ 62.86% TOTAL REVENUE & FUND BALANCE 164,070,485 $ 6,496,466 $ 170,566,951 $ 3.96% Salaries 84,730,274 $ 3,432,238 $ 88,162,512 $ 4.05% Negotiated Benefits 14,640,129 $ (105,106) $ 14,535,023 $

  • 0.72%

Mandated Benefits 36,722,669 $ 1,659,964 $ 38,382,633 $ 4.52% Non-Salary/Non-Benefit 27,977,413 $ 1,509,370 $ 29,486,783 $ 5.39% Reserve

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TOTAL EXPENSES 164,070,485 $ 6,496,466 $ 170,566,951 $ 3.96% Interfund Transfers Out to Capital Projects Fund 1,630,612 $ 1,630,612 $ 0.00% TOTAL OPERATING EXPENSES AND TRANSFERS 165,701,097 $ 172,197,563 $ Estimated Committed Fund Balance for anticipated benefits for employees and capital projects. 32,732,184 $ 17,342,978 $

2/25/2020

Abington School District 2020-2021 Budget Update No Tax Increase Proposed State Subsidies and Staff Adjustments

FUND BALANCE REVENUE Local EXPENSES

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Budget Topics Action

Adopt 2020-2021 Proposed Final Budget (PDE 2028) to be available for inspection no less than 20 days prior to adoption Board Resolution Intent to adopt Final Budget (PDE 2028) 10-day public notice for 6-9-2020 Board Resolution Authority to advertise notice that Board will adopt Final Budget on 6-9-2020 Board Resolution

2/25/2020, 1/21/2020

Abington School District 2020-2021 Proposed Final Budget April 21, 2020

BUDGET PROCESS AND SCHEDULE

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