Central Dauphin School District 2018-2019 Budget Presenta<on #8 - - PowerPoint PPT Presentation

Central Dauphin School District

2018-2019 Budget Presenta<on #8

April 23, 2018

Central Dauphin School District

General Fund Detail Report

(Actual) (Actual) (Actual) (Budget) (Projected) (Projected) (Projected) (Projected) (Projected) 2015 2016 2017 2018 2019 2020 2021 2022 2023 Act_3 Act_2 Act_1 BudgetVar Projected_1 Projected_2 Projected_3 Projected_4 Projected_5

REVENUES

LOCAL REVENUE Real Estate Taxes 14.6008 ≈ 1.98% 14.8622 ≈ 1.79% 15.2188 ≈ 2.40% 16.1160 ≈ 5.90% 16.1160 ≈ 0.00% 16.1160 ≈ 0.00% 16.1160 ≈ 0.00% 16.1160 ≈ 0.00% 16.1160 ≈ 0.00% Current Real Estate Taxes 76,188,433 79,089,698 81,717,245 87,358,297 87,474,204 87,927,235 88,382,532 88,840,105 89,299,967 Interim Real Estate Taxes 249,016 328,492 252,626 306,600 300,000 306,600 313,345 320,239 327,284 Public U<lity Realty Taxes 143,849 129,906 130,123 130,000 122,000 124,684 127,427 130,230 133,096 Payments in Lieu of Current Taxes/State & Local 234,554 460,262 467,562 467,562 437,000 446,614 456,440 466,481 476,744 Total Real Estate Taxes 76,815,852 80,008,358 82,567,557 88,262,459 88,333,204 88,805,133 89,279,744 89,757,056 90,237,090 Act 511 Taxes Current Act 1 Earned Income Taxes 36,828,195 36,911,904 39,813,958 37,115,582 39,600,000 40,471,200 41,361,566 42,271,521 43,201,494 Real Estate Transfer Taxes 2,588,599 2,474,773 2,245,409 1,601,194 2,400,000 2,452,800 2,506,762 2,561,910 2,618,272 Total Act 511 Taxes 39,416,794 39,386,677 42,059,368 38,716,776 42,000,000 42,924,000 43,868,328 44,833,431 45,819,767 Other Local Revenue Delinquent on Taxes Levied/Assessed by the LEA 3,790,988 3,687,604 4,072,964 3,648,540 3,700,000 3,781,400 3,864,591 3,949,612 4,036,503 Earnings on Investments 1,482,070 81,863 144,485 81,000 200,000 204,400 208,897 213,493 218,189 Revenue From Student Ac<vi<es 23,777 24,800 24,159 24,000 24,000 24,528 25,068 25,619 26,183 Rev from Intermediary Srcs/Pass-Thru Funds from Other Schls 82,900 State Revenue Received from Other Public Schools 5,415 Federal IDEA received from an IU 1,636,097 1,754,742 1,961,718 1,915,234 2,025,997 2,070,569 2,116,121 2,162,676 2,210,255 Federal Revenue Received from Other Intermediary Sources Rentals 5,400 9,650 10,551 9,650 9,862 10,079 10,301 10,528 10,759 Contribu<ons and Dona<ons from Private Sources 35,616 28,884 33,275 Tui<on from Patrons Regular Day School Tui<on 6,160 Receipts from Other LEAS in PA - Educa<on 924,895 1,029,356 1,193,921 1,047,550 1,070,596 1,094,149 1,118,220 1,142,821 1,167,963 Services Provided Other Local Governmental Units/LEAs Refunds and Other Misc. Revenue 100,696 112,231 46,435 269,431 50,000 50,000 50,000 50,000 50,000 Refunds of Prior Years' Expenditures 16,871 197,363 52,404 45,000 45,000 45,000 45,000 45,000 45,000 Energy Efficiency Revenues and Incen<ves 2,058 10,840 12,279 All Other Local Revenues 1,107,255 1,632,948 2,251,553 1,650,000 2,160,000 2,207,520 2,256,085 2,305,719 2,356,445 Total Other Local Revenue 9,125,724 8,581,855 9,886,644 8,690,405 9,285,455 9,487,645 9,694,284 9,905,468 10,121,298 TOTAL LOCAL REVENUE 125,358,369 127,976,890 134,513,568 135,669,640 139,618,659 141,216,779 142,842,356 144,495,955 146,178,155

STATE REVENUE Basic InstrucJonal and OperaJng Subsidies Basic Instruc<onal Subsidy (In Gross) 16,003,539 16,584,468 17,346,349 17,729,324 18,163,002 18,562,588 18,970,965 19,388,326 19,814,869 Charter Schools Tui<on for Orphans & Children Placed in Private Homes 159,936 174,704 300,022 265,000 270,830 276,788 282,878 289,101 295,461 Total Basic InstrucJonal and OperaJng Subsidies 16,163,475 16,759,173 17,646,371 17,994,324 18,433,832 18,839,376 19,253,843 19,677,427 20,110,331 Revenue for Specific EducaJonal Programs Homebound Instruc<on Voca<onal Educa<on 220 Alterna<ve Educa<on Migratory Children 360 480 680 Special Educa<on - Funding for School Aged Pupils 5,203,389 5,330,522 5,445,936 5,535,199 5,660,307 5,784,834 5,912,100 6,042,166 6,175,094

• Addl. Prog. Subs. Not listed in the 7000 Series

Total Revenue for Specific EducaJonal Programs 5,203,969 5,331,002 5,446,616 5,535,199 5,660,307 5,784,834 5,912,100 6,042,166 6,175,094 Other State Revenue Transporta<on (Regular and Addi<onal) 3,000,019 3,851,815 3,648,959 3,650,000 3,730,300 3,812,367 3,896,239 3,981,956 4,069,559 Rental and Sinking Fund Payments 1,565,986 1,728,760 1,486,529 1,870,893 1,865,453 1,554,168 1,065,724 1,128,903 1,190,323 Health Services 245,008 243,619 254,937 245,000 250,390 255,899 261,528 267,282 273,162 State Property Tax Reduc<on Alloca<on 2,604,354 2,600,573 2,592,538 2,592,538 2,592,538 2,592,538 2,592,538 2,592,538 2,592,538 Safe Schools 24,945 PA Accountability Grant Ready to Learn Block Grant 791,623 1,023,711 1,023,711 1,023,711 1,023,711 1,046,233 1,069,250 1,092,773 1,116,814 Addi<onal grants not listed elsewhere 1,485 2,100 68,248 69,749 71,284 72,852 74,455 76,093 Revenue from Social Security Payments 2,508,100 2,630,728 2,678,248 2,969,607 3,083,591 3,169,932 3,258,690 3,349,933 3,443,731 Revenue from Re<rement Payments 7,229,651 8,915,990 10,832,135 11,732,845 12,504,885 13,377,990 13,938,366 14,499,316 15,172,656 Classrooms for the Future Total Other State Revenue 17,944,741 21,021,626 22,519,157 24,152,842 25,120,617 25,880,409 26,155,186 26,987,156 27,934,877 TOTAL STATE REVENUE 39,312,185 43,111,801 45,612,143 47,682,365 49,214,756 50,504,619 51,321,129 52,706,749 54,220,301 FEDERAL REVENUE Revenue from Federal Sources IDEA, Part B IDEA, Sec<on 619 NCLB - Educa<on of Disadvantaged Children 1,755,023 1,819,790 1,890,575 1,909,921 2,050,622 2,095,736 2,141,842 2,188,962 2,237,120 NCLB - Preparing, Training and Recrui<ng Teachers/Principals 270,141 269,515 261,674 261,674 380,586 388,959 397,516 406,261 415,199 NCLB - Language Instruc<on 213,175 146,724 164,965 140,243 147,931 151,185 154,512 157,911 161,385 NCLB - 21st Century Schools 30,000 44,941 45,930 46,940 47,973 49,028 Medical Assistance Reimbursement Through the Commonwealth 337,544 266,000 300,000 294,560 360,000 367,920 376,014 384,287 392,741 Medical Asstnc. Reimb. For Health-Related Admin. 26,118 29,454 23,251 Total Revenue from Federal Sources 2,602,002 2,531,483 2,640,465 2,636,398 2,984,080 3,049,730 3,116,824 3,185,394 3,255,473 TOTAL FEDERAL REVENUE 2,602,002 2,531,483 2,640,465 2,636,398 2,984,080 3,049,730 3,116,824 3,185,394 3,255,473 OTHER FINANCING SOURCES Other Financing Sources Special Revenue Fund Transfers 3,417,059 1,185,000 1,185,000 1,185,000 Capital Projects Fund Transfers 10 Enterprise Fund Transfers 249,830 249,830 249,830 249,829 249,829 249,829 249,829 249,829 249,829 Internal Service Fund Transfers 3,423,376 2,884,962 Sale or Compensa<on for Loss of Fixed Assets 10,310 1,678 1,475 Other Sources Not Listed in 9000 Series 1,482,342 Insurance Recoveries 2,556 12,250 25,916 Total Revenue from Other Sources 3,679,755 3,687,144 277,221 5,802,133 1,434,829 1,434,829 249,829 249,829 249,829 TOTAL OTHER FINANCING SOURCES 3,679,755 3,687,144 277,221 5,802,133 1,434,829 1,434,829 249,829 249,829 249,829

TOTAL REVENUES 170,952,310 177,307,318 183,043,397 191,790,536 193,252,325 196,205,957 197,530,138 200,637,927 203,903,758

EXPENDITURES

PERSONNEL Personnel Services - Salaries Official/Administra<ve Salaries 5,462,416 6,020,777 6,155,906 6,304,958 6,643,356 6,829,370 7,020,592 7,217,169 7,419,250 Official/Administra<ve Salaries - Termina<on or Leave Payout 101,049 104,000 118,870 122,198 125,620 129,137 132,753 Professional - Educa<onal Salaries 53,239,645 54,321,623 55,754,366 58,376,821 60,201,048 61,886,677 63,619,504 65,400,850 67,232,074 Professional - Educa<onal Salaries - Temporary 220,358 12,505 14,711 107,000 15,000 15,420 15,852 16,296 16,752 Professional - Educa<onal Salaries - Over<me 311,015 332,088 150,781 225,000 225,000 231,300 237,776 244,434 251,278 Professional - Educa<onal Salaries - Termina<on or Leave Payout Professional - Educa<onal Salaries - Employee Ins. Opt Out 110,899 117,689 122,894 120,710 128,470 132,067 135,765 139,566 143,474 Professional - Educa<onal Salaries - Sick Buy 182,440 190,109 256,216 203,000 203,000 208,684 214,527 220,534 226,709 Professional - Educa<onal Salaries - Induc<on 16,600 38,800 34,400 38,000 38,000 39,064 40,158 41,282 42,438 Professional - Other Salaries 805,194 805,951 884,337 851,742 887,267 912,110 937,650 963,904 990,893 Technical Salaries 517,413 557,301 616,310 642,060 680,448 699,501 719,087 739,221 759,919 Technical Salaries - Regular 3,190,531 3,455,468 3,654,169 3,808,875 4,322,153 4,443,173 4,567,582 4,695,474 4,826,948 Technical Salaries - Temporary 138,592 117,086 156,255 145,000 155,101 159,444 163,908 168,498 173,216 Technical Salaries - Over<me 50,548 63,000 64,701 66,513 68,122 70,029 71,990 74,006 76,078 Technical Salaries - Termina<on or Leave Payout 50,230 57,498 47,429 42,230 80,103 82,346 84,652 87,022 89,458 Office/Clerical Salaries 2,219,235 2,287,008 2,392,705 2,431,193 2,590,160 2,662,684 2,737,240 2,813,882 2,892,671 Office/Clerical Salaries - Temporary 99,665 101,146 81,500 101,495 81,500 83,782 86,128 88,539 91,019 Cra_s and Trades Salaries Opera<ve and Laborer Salaries - Regular Opera<ve and Laborer Salaries - Employee Ins. Opt Out Service Work Salaries 2,224,376 2,241,030 2,300,061 2,416,605 2,492,476 2,562,265 2,634,009 2,707,761 2,783,578 Service Work Salaries - Regular 785,361 798,718 798,051 855,273 845,305 868,974 893,305 918,317 944,030 Service Work Salaries - Temporary 343,488 1,354 243,517 Service Work Salaries - Over<me 295,619 628,561 588,638 377,750 664,372 682,974 702,098 721,756 741,966 Instruc<onal Assistant Salaries - Over<me 52,342 65,904 71,633 75,000 75,000 77,100 79,259 81,478 83,759 Instruc<onal Assistant Salaries - Sabba<cal Leave 33,990 34,738 34,499 36,837 36,837 37,868 38,929 40,019 41,139 Instruc<onal Assistant Salaries - Termina<on or Leave Payout Instruc<onal Assistant Salaries - Other 64,994 62,202 55,556 63,213 65,172 66,997 68,873 70,801 72,784 Group Insurance - Medical Insurance 5,806 6,000 Group Insurance - Dental Insurance 23,600 23,549 23,939 52,194 52,824 58,106 63,917 70,309 77,340 Group Insurance - Life Insurance 86,058 87,024 99,924 90,000 103,000 113,300 124,630 137,093 150,802 Group Insurance - Income Protec<on Insurance 280,972 249,116 211,026 140,000 154,000 169,400 186,340 204,974 Group Insurance - Eye Care Insurance Group Insurance - Employee Physicals 7,938 8,327 6,566 6,800 5,800 6,380 7,018 7,720 8,492 Group Insurance - Re<rees Health Insurance 1,119,626 952,354 891,812 1,250,000 1,268,750 1,395,625 1,535,188 1,688,706 1,857,577 Social Security Contribu<ons 5,274,346 5,388,133 5,516,095 5,939,215 6,167,182 6,339,863 6,517,379 6,699,866 6,887,462 Re<rement Contribu<ons 15,349,298 18,887,476 22,453,933 25,286,303 26,950,183 28,831,875 30,039,581 31,248,526 32,699,690 Tui<on Reimbursements 664,186 646,750 768,753 670,000 780,000 803,400 827,502 852,327 877,897 Unemployment Compensa<on 215,068 45,495 13,816 52,500 62,500 62,500 62,500 62,500 62,500 Workmen's Compensa<on 673,241 550,128 533,205 657,388 583,684 607,031 631,313 656,565 682,828 Group Insurance - Self Insurance 18,196,769 19,365,882 21,028,435 21,628,039 21,952,460 24,147,706 26,562,476 29,218,724 32,140,596 Total Personnel Expenditures 112,306,053 118,520,595 125,883,668 133,275,231 138,683,143 145,393,816 151,735,406 158,408,623 165,682,344

Central Dauphin School District

General Fund Detail Report

(Actual) (Actual) (Actual) (Budget) (Projected) (Projected) (Projected) (Projected) (Projected) 2015 2016 2017 2018 2019 2020 2021 2022 2023

OPERATING Purchased Professional & Technical Services Official/Administra<ve Services 583,375 587,404 589,682 588,800 595,500 608,601 621,990 635,674 649,659 Professional - Educa<onal Services 2,191,438 2,829,322 2,539,313 1,988,315 2,417,449 2,470,633 2,524,987 2,580,537 2,637,308 Other Professional Services 2,043,631 3,130,431 4,482,562 3,432,376 3,801,709 3,885,347 3,970,824 4,058,182 4,147,462 Technical Services 900,944 833,849 993,101 889,121 971,308 992,677 1,014,516 1,036,835 1,059,645 Security/Safety Services 8,695 9,770 9,665 1,500 10,000 10,220 10,445 10,675 10,909 Cleaning Services 1,516,009 1,343,504 1,440,935 1,058,000 1,081,000 1,104,782 1,129,087 1,153,927 1,179,314 U<lity Services 236,303 258,655 271,240 247,080 261,100 266,844 272,715 278,714 284,846 Repairs and Maintenance Services 105,316 73,293 96,734 117,416 112,167 114,635 117,157 119,734 122,368 Rentals 281,414 291,880 302,078 298,160 278,000 284,116 290,367 296,755 303,283 Extermina<on Services 25,166 23,584 31,998 31,000 30,000 30,660 31,335 32,024 32,728 Contractor Projects 1,298,581 1,015,876 1,205,789 948,650 970,000 991,340 1,013,149 1,035,439 1,058,218 Purchased Property Services - Other 415,110 469,016 357,306 412,000 413,800 422,904 432,207 441,716 451,434

• St. Tr Svc from an LEA In PA

Contracted Carriers 5,723,447 6,005,499 6,297,245 6,503,004 6,799,905 6,949,503 7,102,392 7,258,645 7,418,335 Student Transporta<on Services from the IU 1,146,016 1,369,494 1,465,504 1,378,899 1,515,197 1,548,531 1,582,599 1,617,416 1,652,999 Insurance-General Fire Insurance 222,082 300,122 306,540 320,000 320,000 327,040 334,235 341,588 349,103 Automo<ve Liability Insurance 44,980 45,761 51,582 55,000 55,000 56,210 57,447 58,710 60,002 General Property and Liability Insurance 50,282 46,599 48,328 50,000 50,000 51,100 52,224 53,373 54,547 Bonding Insurance Fuel Tank Insurance ELL Insurance 116,661 47,605 46,467 45,000 45,000 45,990 47,002 48,036 49,093 Communica<ons 362,873 374,027 367,599 371,273 379,441 387,788 396,320 405,039 413,950 Adver<sing 13,970 8,836 8,133 10,000 10,220 10,445 10,675 10,909 11,149 Prin<ng & Binding 14,956 11,402 10,034 18,950 11,150 11,395 11,646 11,902 12,164 Tui<on to Other School Districts Within the State 701,124 525,057 511,580 720,000 515,000 526,330 537,909 549,743 561,838 Tui<on to Pennsylvania Charter Schools 5,634,185 5,949,672 5,970,238 6,653,000 6,968,000 7,121,296 7,277,965 7,438,080 7,601,717 Tui<on to Career and Technology Centers 5,572,509 5,001,656 5,120,259 6,482,823 6,695,805 6,843,113 6,993,661 7,147,522 7,304,767 Tui<on to Ins<tu<ons of Higher Educa<on & Tech Ins<tutes 1,560,200 1,326,573 1,179,722 1,179,722 1,115,861 1,140,410 1,165,499 1,191,140 1,217,345 Tui<on to Approved Private Schools and PA Chartered Schools 61,325 50,980 32,958 100,000 35,000 35,770 36,557 37,361 38,183 Tu<<on to PRRI and Deten<on Centers 2,459,887 2,572,141 2,760,037 1,600,334 3,169,959 3,239,698 3,310,971 3,383,813 3,458,257 Travel 706,187 211,938 123,361 159,654 163,166 166,756 170,424 174,174 178,005 Miscellaneous Purchased Services 171,461 152,874 145,929 198,904 203,280 207,752 212,323 216,994 221,768 General Supplies 2,333,236 2,440,753 2,634,925 2,300,540 2,545,568 2,601,570 2,658,805 2,717,299 2,777,079 Energy 2,771,449 2,268,320 2,125,000 2,279,807 2,402,315 2,455,166 2,509,180 2,564,382 2,620,798 Food 22,051 17,130 36,427 17,005 17,550 17,936 18,331 18,734 19,146 Books & Periodicals 660,224 205,733 589,264 387,480 632,558 646,474 660,697 675,232 690,087 Supplies - Technology Related 7,464 14,249 56,892 26,000 26,000 26,572 27,157 27,754 28,365 Equipment - Original & Addi<onal 262,473 357,904 447,333 408,812 351,082 358,806 366,700 374,767 383,012 Equipment - Replacement 440,163 407,704 546,112 533,621 571,000 583,562 596,400 609,521 622,931 Other Objects Dues and Fees 59,236 54,754 58,250 53,697 52,475 53,629 54,809 56,015 57,247 Total OperaJng Expenditures 40,724,425 40,633,367 43,260,122 41,865,943 45,592,565 46,595,601 47,620,704 48,668,360 49,739,064 DEBT SERVICE AND TRANSFERS Interest 6,577,294 6,247,526 3,836,070 4,867,380 5,175,056 4,713,590 4,333,610 4,115,964 3,799,494 Grants to Municipal and Community Service Organiza<ons 50,652 70,541 43,971 151,450 154,782 158,187 161,667 165,224 168,859 Refund of Prior Year's Receipts 46,444 88,186 6,480 20,890 21,350 21,819 22,299 22,790 23,291 Miscellaneous Expenditures 2,900 2,800 3,200 Redemp<on of Principal 8,353,859 8,449,998 7,280,000 9,869,731 10,233,299 10,371,867 8,163,114 7,876,324 8,191,497 Authority Obliga<ons Fund Transfers 2,706,775 1,665,809 1,702,457 1,739,911 1,778,189 1,817,309 1,857,290 1,898,150 1,939,910 Miscellaneous Other Uses of Funds Total Debt Service and Transfers 17,737,924 16,524,860 12,872,179 16,649,362 17,362,675 17,082,773 14,537,980 14,078,452 14,123,050

TOTAL EXPENDITURES 170,768,402 175,678,821 182,015,969 191,790,536 201,638,383 209,072,190 213,894,091 221,155,436 229,544,459 NET OPERATING BALANCE 183,909 1,628,497 1,027,428 (8,386,058) (12,866,233) (16,363,953) (20,517,508) (25,640,701) FUND BALANCE (BEGINNING OF THE YEAR) 19,148,838 19,332,747 20,961,243 21,988,671 21,988,671 13,602,613 736,380 (15,627,573) (36,145,081) FUND BALANCE (END OF THE YEAR) 19,332,747 20,961,243 21,988,671 21,988,671 13,602,613 736,380 (15,627,573) (36,145,081) (61,785,782)

Ques<ons