FRANKLIN REGIONAL SCHOOL DISTRICT...Generally speaking, the Replacement Projects are based on a...

FRANKLIN REGIONAL SCHOOL DISTRICT

BOARD OF SCHOOL DIRECTORS – BUDGET WORKSHOP February 22, 2012 - 7:00 PM

Heritage Elementary School – Administration Office Conference Room Agenda Topic Presenter 1. 2012-2013 Technology Fund Budget (pgs. 1-4) Mr. Muto

a. Replacement Projects (pgs. 5-9) b. New Projects (pgs. 10-14) c. Cash-flow projections (pg. 15)

2. 2012-2013 General Fund Budget Summary (pgs. 16-17) Dr. D’Arcangelo/

Mr. Perrya. Changes from the Preliminary Budget b. Governor’s State Budget Proposal (pgs. 18-23) c. PSERS Fund Balance Analysis (pg. 24) d. Multi-year Budget Projection (pg. 25)

3. Real Estate Tax Installment Payments/Small Business Mandate (pgs. 26-30)

Mr. Perry

Technology Services Date: 02/20/2012

To: Jon Perry

From: Frank J. Muto

RE: Proposed 2012-2013Replacement & New Projects Budget Matrix and 2012-2017 Projections

The attached documents include detailed breakouts of the Proposed Fund 12 Capital Reserve Technology Replacement and New Projects Matrix for the 2012 /2013 budget year discussions. I have also included replacement and new project projections from 2012 to 2017 for planning purposes. Generally speaking, the Replacement Projects are based on a 5-year-10 ten year cycle. New Projects are based on the District’s Strategic Plan and Cyclical Review Process. As you will see in the replacement project details for 2012/2013, a number of PC labs and student laptops have been deferred for at least another year. The reason the PC labs listed can be deferred is that they were designed as a “thin” client/server or virtual desktop environment. The student PCs connect to a server and run applications on a virtual desktop. Generally speaking, the “thin” clients have fewer or inexpensive moving parts to wear out and thus can have a longer replacement cycle. The applications and processing power are delivered by the server. We will continue to expand the thin client or virtual desktop model to extend hardware replacement cycles, standardize software apps, and reduce software maintenance and installation requirements. The student laptops are being deferred so that we can focus on needed upgrades to our wireless infrastructure in the middle school and senior high. In addition, the improved wireless will help develop a one to one access to instructional content through bring your own device (BYOD) networks. BYOD networks provide secure access to multiple devices like smart phones, iPads, and other tablet devices and would allow us to reduce or eliminate district purchased laptops. PA COSTARS-3 or PEPPM will be used for equipment and installation quotes. 2012/2013 Replacement Projects Rationale: Senior High CFF Teacher Laptops—30 laptops are now in their fifth year and should

be replaced due to wear and tear. ($30,000) Network Printers—each year 10 to 12 network printers are evaluated to be replaced.

They are only replaced as needed. We are exploring a print management solution that will help reduce costs for toner supplies and hardware maintenance. ($15,000)

Classroom Teacher PCs—40 PCs are now in their fifth year and should be replaced due to wear and tear. 10 of the PCs are located in the Middle School and the remaining 30 are throughout the elementary buildings. ($40,000)

1

Senior High School CFF LCD Projectors—evaluate the replacement of 10 ceiling mounted projectors, if necessary. These projectors are five years old. (6,500)

Senior High COW Smart Boards—evaluate the replacement of 5 of the original CFF electronic whiteboards, if necessary. ($9,000)

Central Admin & District Services PCs—6 computers are now in their fifth year and should be replaced due to wear and tear. ($6,000)

Network Switch Electronics—each year network switches are evaluated to be replaced. They are only replaced due to wear and tear or if they are no longer supported under hardware and software maintenance. ($45,000)

Senior High Wireless Network—the wireless infrastructure is now eight years old and is not able to adequately support the wireless laptops and applications that are currently being used. With the demand for increased Internet access and Web delivered resources like streaming audio and video as well as online textbooks and Moodle lessons, the existing wireless capacity is being pushed to its limits. This results in connectivity issues and login delays. The current wireless bandwidth of 54 Mb/sec was fast years ago, but cannot continue to support the current number or concentration of laptops. It cannot support multiple wireless security IDs, guest networks, and even load balance. The proposed replacement project would include the centralized management hardware and electronics to expand the system to other buildings as well as the electronics and cabling to replace all the wireless radios at the senior high. ($190,000)

Middle School Wireless Network—the wireless infrastructure was installed at the same time as the senior high and is experiencing similar connectivity, login delays, and further expansion issues. The proposed replacement project is dependent on the centralized management hardware and electronics that is a part of the senior high replacement project. The goal would be to do both buildings this summer. If we had to prioritize, the senior high and centralized management project should be done first and then follow with the middle school next summer. With the centralized management hardware in place, then we would have the capacity to expand our wireless into the elementary schools in the years to come. ($122,000)

Web Content Management System—this project would replace our Web server, district, building, and staff Web pages with a hosted service with the latest Web 2.0 tools, District and School Calendars, Online Forms, Newsletter subscriptions, and Event Registration capabilities to name a few. The hosted service would be renewed each year. We would not have to maintain any hardware. ($8,000)

New projects are based on input from the District’s Strategic Plan and the Cyclical Review process. The Strategic Planning and Curriculum Review committees provide a framework for integrating technology across the curriculum. 2012/2013 New Projects Rationale: Expand Concept of Smart Classrooms in the Middle School Science Classrooms—

through last year’s stimulus grant, ceiling mounted projectors and audio systems were installed in all English, Math, Science, Social Studies, and World Language classrooms. Math and World Language classrooms were also equipped with electronic whiteboards. This project will install 9 Science classrooms with electronic whiteboards. ($16,900)

Visual Arts Ceiling Mounted Projector System and Document Cameras—the cyclical review proposed ceiling mounted projectors and document cameras to help deliver Web based resources and 2D and 3D art objects to whole group instruction. ($15,450)

2

Middle School Multimedia Camcorders and Tripods—the cyclical review proposed expanding student access to Camcorders and tripods to produce multimedia projects. This project would allow more students to work on their respective projects at one time. ($8,250)

Server Virtualization, VM Desktop Apps, and Cloud Computing Phase I—this project phase will allow us to reduce the number of physical servers from over 40 to just 15. We will be able to virtualize and centralize our domain and application servers in a fraction of the space, power, and HVAC required now. In addition, we will be better able to provide backup and recovery of server based applications. Finally we will be better prepared to deliver virtual desktops to multiple fixed and mobile devices. ($85,000)

Portable Teleprompter for Senior High Portable TV Studio—this hardware was deferred from the 11/12 budget. It will enable teleprompter capabilities for live remote TV productions. ($2,000)

Sincerely, Frank J. Muto

3

PROJECTED TECHNOLOGY FUND EXPENDITURES

FIVE YEARS 2012-2017

2012/2013 2013/2014 2014/2015 2015/2016 2016/2017 Replacement Projects $ 471,500 $ 463,250 $ 449,500 $ 402,500 $ 220,500 New Projects $ 127,600 $ 354,300 $ 154,300 $ 137,500 $ 137,500 TOTAL $ 599,100 $ 817,550 $ 603,800 $ 540,000 $ 358,000 TOTAL 2012-2017 $ 2,918,450

4

PROPOSED TECHNOLOGY REPLACEMENT MATRIX - 2012-2013Replacement Projects Detail Location Yrs/Life 1213 COMMENTS

Middle School COWs Middle School 5 Defer 60 Laptops ($60,000)Senior High COWs Senior High 5 Defer 60 Laptops ($60,000)Senior High Newspaper Lab Senior High 5 Defer to 15/16 ( $35,000)Senior High Yearbook Lab Senior High 5 Defer to 15/16 ( $35,000)

Senior High CFF Student Laptops Senior High 5Defer 265 Laptops & 9 Carts ($265,000)

Senior High CFF Teacher Laptops Senior High 5 $30,000.00 Year 2 CFF Teachers (30 PCs)Senior High Programming Lab Defered from 10/11 Senior High 5 Defer to 13/14 ($35,000)

Senior High School CFF LCD Projectors Senior High 5 to 10 $6,500.00Evaluate Replacement of 10 Projectors ($6,500)

Senior High COW Smart Boards Senior High 5 to 10 $9,000.00Evaluate Replacement of 5 Boards ($9,000)

Network Printer Replacement District Wide 5 $15,000.00 10 to 12 PrintersClassroom Teacher PCs District Wide 5 $40,000.00 40PCsCentral Admin & District Services PCs Central Admin 5 $6,000.00 6 PCsNetwork Switch Electronics District Wide 5 $45,000.00 10

Senior High Wireless Network Senior High $190,000.00

Replace existing wireless network system capable of supporting multiple mobile devices either district or privately owned.

Middle School Wireless Network Middle School $122,000.00

Replace existing wireless network system capable of supporting multiple mobile devices either district or privately owned.

Web Content Management System District Wide 5 $8,000.00 Hosted ServiceTotal $471,500.00

5

PROPOSED TECHNOLOGY REPLACEMENT MATRIX - 2013-2014Replacement Projects Detail Location Yrs/Life 13/14 COMMENTS

Senior High Programming Lab Defered from 10/11 Senior High 5 $35,000.00 Deferred from 10/11 ($35,000)Middle School Library PCs Middle School 5 $28,000.00 28 PCsMiddle School Office PCs Middle School 5 $10,000.00 10 PCsGEMM Lab 132 Middle School 5 $37,500.00 22 Macs, Server, and Network SwitchGEMM Lab 136 Middle School 5 $37,500.00 22 Macs, Server, and Network SwitchHeritage Computer Lab Replacement Heritage 5 $35,000.00 30 PCs, server, PrinterNewlonsburg Computer Lab Replacement Newlonsburg 5 $35,000.00 30 PCs, server, PrinterSloan Computer Lab Replacement Sloan 5 $35,000.00 30 PCs, server, PrinterNewlonsburg Library PCs Newlonsburg 5 $9,000.00 9 PCsNewlonsburg Office PCs Newlonsburg 5 $2,000.00 2 PCs

Senior High School CFF LCD Projectors Senior High 5 to 10 $6,500.00Evaluate Replacement of 10 Projectors ($6500)

Senior High COW Smart Boards Senior High 5 to 10 $9,000.00Evaluate Replacement of 5 Boards ($9,000)

Middle School 7th Grade COWs Middle School 5 Defer 90 Laptops ($90,000)Senior High Social Studies COWs Senior High 5 Defer 90 Laptops ($90,000)Senior High Counseling Senior High 5 $12,000.00 12 PCsNetwork Printer Replacement District Wide 5 $15,000.00 10 to 12 PrintersClassroom Teacher PCs District Wide 5 $100,000.00 100 PCsCentral Admin PCs Central Admin 5 $4,000.00 4 PCsNetwork Switch Electronics District Wide 5 $45,000.00 10

Senior High TV Studio Equipment Senior high 5 $7,750.002 Cameras, 2 Mini VCR, 19 Microphones, Studio Monitor

Total $463,250.00

6

PROPOSED TECHNOLOGY REPLACEMENT MATRIX 2014-2015Replacement Projects Detail Location Yrs/Life 14/15 COMMENTS

Senior High Business Lab 211 Deferred from 11/12 Senior High 5 $35,000.00 Defrred from 11/12Middle School 6th Grade COWs Middle School 5 Defer 90 Laptops ($90,000)Middle School Prime Time Live Middle School 5 $15,000.00Senior High Math & English COWs Senior High 5 Defer 90 Laptops ($90,000)

Senior High School CFF LCD Projectors Senior High 5 to 10 $6,500.00Evaluate Replacement of 10 Projectors ($6500)

Senior High COW Smart Boards Senior High 5 to 10 $9,000.00Evaluated the Replacement of 5 Boards ($9,000)

High School Offices Senior High 5 $7,000.00 7 PCsClassroom Teacher PCs District Wide 5 $60,000.00 60 PCsCentral Admin PCs Central Admin 5 $4,000.00 4 PCsNetwork Switch Electronics District Wide 5 $45,000.00 10

Phone PBX District Wide 15-20 $250,000.00Evaluate Replacement Defered from 10/11

Replacement Video Cameras, Tripods, Dollies, and Digital Video Recording Decks for Senior High Senior High 5 to 10 $18,000.00 5 of each

Total $449,500.00

7

PROPOSED TECHNOLOGY REPLACEMENT MATRIX - 2015-2016

Replacement Projects Detail Location Yrs/Life 15/16 COMMENTSSenior High Newspaper Lab Senior High 5 $35,000.00 Deferred from 12/13 ( $35,000)Senior High Yearbook Lab Senior High 5 $35,000.00 Deferred from 12/13 ( $35,000)Sloan Library & Library Office Sloan 5 $15,000.00 15 PCsHeritage Library & Library Office Heritage 5 $15,000.00 15 PCsSenior High Open Lab Senior High 5 $40,000.00 30 PCs, Printer, ServerClassroom Teacher PCs District Wide 5 $60,000.00 60 PCsMiddle School Lab Room 221 Middle School 5 $40,000.00 30PCs, Printer, ServerHigh School Library Senior High 5 $40,000.00 30PCs, Printer, ServerHigh School Business Lab 213 Senior High 5 $40,000.00 30 PCs, Printer, ServerCentral Admin PCs Central Admin 5 $4,000.00 4 PCsSenior High School CFF LCD Projectors Senior High 5 to 10 $6,500.00 Evaluate Replacement of 10 Projectors ($6500)Senior High COW Smart Boards Senior High 5 to 10 $9,000.00 Evaluate Replacement of 5 Boards ($9,000)

Replacement Video Cameras, Tripods, Dollies, and Digital Video Recording Decks for Senior High Senior High 5 to 10 $18,000.00

The original request for 10 of each was split in half so that replacemnt cycle could be extended. The 2nd five were purchased in 1011.

Network Switch Electronics District Wide 5 $45,000.00 10Total $402,500.00

8

PROPOSED TECHNOLOGY REPLACEMENT MATRIX - 2016-2017Replacement Projects Detail Location Yrs/Life 1617 COMMENTS

Senior High School CFF LCD Projectors Senior High 5 to 10 $6,500.00 Evaluate Replacement of 10 Projectors ($6500)Senior High COW Smart Boards Senior High 5 to 10 $9,000.00 Evaluate Replacement of 5 Boards ($9,000)Senior High Multimedia Lab Senior High 5 $36,000.00 Mac LabSenior High Art Labs Senior High 5 $25,000.00 Mac LabSenior High CFF Teacher Laptops Senior High 5 $30,000.00Network Printer Replacement District Wide 5 $15,000.00 10 to 12 PrintersClassroom Teacher PCs District Wide 5 $50,000.00 50PCsCentral Admin PCs Central Admin 5 $4,000.00 4 PCsNetwork Switch Electronics District Wide 5 $45,000.00 10

Total $220,500.00

9

NEW TECHNOLOGY PROJECTS 2012-2013Proposed Project Location Yrs/Life 12/13 COMMENTS

Expand Concept of Smart Classrooms Middle School 5-10 $16,900.00

Install 9 Promethean Boards in Science Classrooms Rooms already are equipped with ceiling mounted projectors and audio systems.

Visual Arts Ceiling Mounted Projector System and Document Cameras Elementary, Middle, and Senior High 5-10 $15,450.00

4 ceiling mounted projector systems and 7 document projectors

Middle School Multimedia Middle School 5-10 $8,250.00

Video Cameras, Digital Cameras, Tripods and Batteries

Server Virtualization, VM Desktop Apps, and Cloud Computing Phase I District Wide 5-10 $85,000.00 Server VirtualizationPortable Teleprompter for Senior High Portable TV Studio Senior High 5 $2,000.00 Deferred from 201/2012

Expand Deployment of Wireless Laptops Elementary 5

Defer to 2013/2014 1 COW each of 30 Netbooks in three elementary buildings ($52,500)

Expand Wireless Network Electronics (Strategic Plan) Elementary 10

Defer to 2013/2014 Building-wide wireless infrastructure ($200,000)

Total $127,600.00

10


Expand Concept of Smart Classrooms Middle School 5-10 $16,800.00Install 10 Promethean Boards in English Classrooms

Expand Wireless Network Electronics (Strategic Plan) Elementary 10 $200,000.00Desktop Virtualization, VM Desktop Apps, and Cloud Computing Phase II District Wide 5-10 $85,000.00 Desktop Virtualization

Expand Deployment of Wireless Laptops Elementary 5 $52,500.00

Defer to 2013/2014 1 COW each of 30 Netbooks in three elementary buildings ($52,500)

Total $354,300.00

11


Expand Concept of Smart Classrooms Middle School 5-10 $16,800.00Evaluate installation of Promethean Boards in Middle Core Classrooms

Expand Deployment of Wireless Laptops Elementary 5 $52,500.001 COW each of 30 Netbooks in three elementary buildings

Desktop Virtualization, VM Desktop Apps, and Cloud Computing Phase III District Wide 5-10 $85,000.00 Desktop Virtualization

Total $154,300.00

12


Desktop Virtualization, VM Desktop Apps, and Cloud Computing Phase IV District Wide 5-10 $85,000.00 Desktop Virtualization


Total $137,500.00

13


Desktop Virtualization, VM Desktop Apps, and Cloud Computing Phase V District Wide 5-10 $85,000.00 Desktop Virtualization


Total $137,500.00

14

TechnologyFund

June 30, 2011 End of Year Balance per audited F/S $2,301,958

2011/2012 Budgeted Expenditures ($512,500)2011/2012 Budgeted Transfer $425,000

June 30, 2012 Projected End of Year Fund Balance $2,214,458

Expenditures Transfer Balance

2012/2013 (599,100) 425,000 2,040,358

2013/2014 (817,550) 425,000 1,647,808

2014/2015 (603,800) 425,000 1,469,008

2015/2016 (540,000) 425,000 1,354,008

2016/2017 (358,000) 425,000 1,421,008

TOTAL (2,918,450) 2,125,000

TECHNOLOGY FUND - CASH FLOW PROJECTION

15

2010-2011 2011-2012 2012-13 INCREASE/BUDGET AREA ACTUALS BUDGET BUDGET (DECREASE) COMMENTS

Senior High $319,071 $296,930 $277,723 ($19,207) Per pupil cost ($224/pupil)1244 pupils

Middle School $177,325 $197,487 $190,370 ($7,117) Per pupil cost ($209/pupil)911 pupils

Heritage $93,008 $103,580 $97,570 ($6,010) Per pupil cost ($152/pupil)642 pupils

Sloan $94,855 $109,645 $101,536 ($8,109) Per pupil cost ($152/pupil)668 pupils

Newlonsburg $31,647 $37,670 $37,392 ($278) Per pupil cost ($152/pupil)246 pupils

Guidance Services $70,234 $73,800 $66,600 ($7,200) Wesley Spectrum absorbed by local effort

Health Services $30,008 $35,259 $35,419 $160

Transportation $2,050,854 $2,124,705 $2,182,662 $57,957

Increase based on 3.25% max. increase in AJ Myers contract; Consistent fuel prices ($3.20 - Diesel, $3.13 - Gas)

Special Education $1,076,746 $1,019,578 $1,160,973 $141,395 Additional outside placements

Human Resources $15,037 $21,100 $20,600 ($500)Title Funds $10,086 $0 $18,992 $18,992 Required set-asides

Curriculum Development $235,602 $309,800 $387,360 $77,560

Social Studies curriculum cyclical review; Potential text book purchase from Fund Balance (i.e. non-recurring expense)

ESL $2,844 $2,400 $7,200 $4,800 Increased English language liaison services

Tax Collections/Insurance (package, e & o, umbrella, etc…) $459,758 $503,592 $534,615 $31,023

Disability Insurance Increases due to base wages update

Other LEA Tuition/Tuition Reimb/Bud Res/Copiers/Prof Svs (audit, legal, etc…) $1,434,125 $1,704,884 $1,754,494 $49,610

Increased Charter School Tuitions and Vo-Tech Costs;

Athletics and Student Activities $306,268 $320,520 $321,664 $1,144

Admin Phone Lines/District Long Distance $23,508 $27,000 $27,000 $0 Debt Service $4,052,968 $3,748,466 $3,743,783 ($4,683) Per bond schedules

Board Services/Central Administration $23,556 $28,250 $28,250 $0 Data Processing $583,060 $384,488 $371,498 ($12,990)Community Relations $18,537 $21,950 $21,950 $0 Maintenance Services $1,271,323 $1,575,622 $1,530,157 ($45,465) Decreased natural gas charges

Staff Development $20,290 $36,450 $38,950 $2,500 Increased district cost of eAcademy

TOTAL BUDGETS $12,400,712 $12,683,176 $12,956,758 $273,582 Projected Increase of 2.16%

Salaries $23,744,807 $24,038,325 $24,217,314 $178,989 Per contracts and agreements

FICA $1,777,116 $1,849,004 $1,848,438 ($566) 7.65% of salaries

Retirement $1,321,356 $2,068,386 $2,966,954 $898,568 12.36% of salaries

Workers Compensation $124,411 $128,282 $127,224 ($1,058) .53% of salaries

TOTAL SALARIES & BENEFITS $26,967,691 $28,083,997 $29,159,930 $1,075,933 Projected Increase of 3.83%

TOTAL INSURANCE $4,710,133 $4,558,440 $5,162,372 $603,932

Budgeted Increase of 12% for Medical, Claims currently trending at 13.5%; Projected Increase of 13.25%

TOTAL TRANSFER TO TECHNOLOGY $425,000 $425,000 $425,000 $0 TOTAL TRANSFER TO CAPITAL $717,969 $514,224 $514,224 $0

TOTAL EXPENDITURES $45,221,504 $46,264,837 $48,218,284 $1,953,447 Overall Projected Increase of 4.22%

2012-2013 BUDGET SUMMARY

EXPENDITURES

2/20/2012

16

2010-2011 2011-2012 2012-13 INCREASE/BUDGET AREA ACTUALS BUDGET BUDGET (DECREASE)

Local $33,231,192 $33,737,476 $33,976,437 $238,961 .47% growth in Assessed Property Values; 3% growth in EIT collections

State $12,760,860 $12,155,937 $12,723,476 $567,539

Increase due to Retirement and Social Security reimbursement, partially offset by elimination of Accountability Block Grant

Federal $471,098 $248,550 $210,000 ($38,550) ARRA (Stimulus) Funds eliminated

Other $17,088 $5,000 $5,000 $0

TRANSFER FROM FOOD SERVICE $0 $50,000 $50,000 $0 Custodial costs paid by general fund

TOTAL REVENUE $46,480,238 $46,196,963 $46,964,913 $767,950 Overall Projected increase of 1.66%

DIFFERENCE BETWEEN PROJECTED REVENUES & EXPENDITURES $1,258,734 ($67,874) ($1,253,371)

Cyclical Review Purchases through Fund Balance** 311,500 PSERS Fund Balance Usage 255,000

DIFFERENCE BETWEEN PROJECTED REVENUES & EXPENDITURES - Excluding Cycilcal Review Purchases and PSERS Fund Balance Usage (686,871)

Notes:

The 2012-2013 district index is 2.0%, which equates to 1.73 mills, based upon our current millage rate of 86.68.

Act 48 of 2003 Fund Balance Information:

Estimated ending fund balance at June 30, 2012 $8,097,288 2012-2013 budgeted fund balance surplus (deficit) ($1,253,371)Estimated ending fund balance at June 30, 2013 $6,843,917

Non-spendable Fund Balance $425,000 Committed Fund Balance $2,561,454 Unassigned Fund Balance** $3,857,463 8.00%

8% of Budgeted 2012-2013 Expenditures*** $3,857,463 8.00%

Value of mill Additional revenues

Act 1 Index - 1.73 mills $332,000 $574,360

PSERS Exception - 1.23 mills $332,000 $406,786

Special Education Exception - 2.23 mills $332,000 $740,197

REVENUES

Assumes a transfer of $224,453 in 2011-2012

**It is recommended to use fund balance to cover the purchase of cyclical review textbooks (Social Studies, F&CS, Performing Arts)

***Note the board can only raise to the Act 48 (i.e. 8% of budgeted expenditures).

2/20/2012

17

MEMORANDUM DATE: February 14, 2011 TO: House Republican Members FROM: William F. Adolph, Jr., Chairman SUBJECT: Proposed FY2012-13 K-12 Education Funding

Attached is the school district printout for the Governor’s proposed 2012-2013 education budget. As

you have no doubt heard, the Governor is proposing a new Student Achievement Education Block Grant (SAEBG) to fund school districts. This block grant is comprised of four existing subsidies, Basic Education Funding, Social Security, Pupil Transportation, and Nonpublic and Charter School Pupil Transportation the Department of Education (PDE) has indicated that the amounts used to calculate the 2012-2013 SAEBG subsidy amount for each district included the same or more funding for the four line-items listed above.

The attached spreadsheet lists the old subsidies being collapsed into the new SAEBG , and the Accountability Block Grant, and then their combined total for each school district in the 2011-2012 fiscal year. It then shows the proposed SAEBG funding for 2012-2013 fiscal year. The final column lists the overall change in funding each school district will receive for these five major subsidies that provide the majority of funding that goes directly to the classroom. For most districts, this change is negative due to the elimination of the Accountability Block Grant from the Governor’s 2012-2013 budget.

You may recall that in his 2011-2012 proposal, Governor Corbett eliminated $254.5 million in Accountability Block Grant funding. During budget negotiations last year, we were able to restore $100 million of Accountability Block Grant funding but the administration insisted it be funded through a supplemental for the 2010-2011 fiscal year. With this agreement school districts received additional money for their 2010-2011 appropriation, but after the 2010-2011 school year was over. Therefore, districts could only spend the additional Accountability Block Grant funding in the 2011-2012 fiscal year. Consequently, the $100 million we restored last year was used by most school districts for this current 2011-2012 school year but appears in the 2010-2011 state appropriations. This has created a situation where PDE considers the $100 million in Accountability Block Grant funds to be a 2010-2011 appropriation and districts consider it to be a 2011-2012 appropriation making it very complicated for straight-forward comparisons related to year-over-year funding. The reality is that some districts may see little to no difference between 2011-2012 and 2012-2013 funding while others may see fewer dollars available to be used for the classroom.

WILLIAM F. ADOLPH, JR. REPUBLICAN CHAIRMAN

(717) 787-1248 (717) 705-1851 FAX

EDWARD J. NOLAN EXECUTIVE DIRECTOR

(717) 787-1711 (717) 783-2913 FAX

18

The SAEBG does not include all the major subsidies received by school districts. There are other

important line items that are widely distributed to school districts in the 2012-2013 budget proposal. Here is a list of those subsidies, their proposed amounts for 2012-2013, and how that amount compares to 2011-2012:

• Authority Rentals and Sinking Fund Requirements, $296.2 million, the same amount appropriated for 2011-2012;

• Special Education, $1 billion, the same amount appropriated for 2011-2012; • Tuition for Orphans and Children Placed in Private Homes, $58.6 million, a 3.5% increase over 2011-

2012; • School Food Services, $31.3 million, a 2.4% increase over 2011-2012; • School Employees’ Retirement, $916.1 million, an increase of $315 million or 52.6% over 2011-

2012.

Should you have any questions concerning this information, please contact Jeff Miller at 717-787-1711 or [email protected].

19

mailto:[email protected]�

Governor Corbett's Proposed 2012-2013 Student Achievement Education Block Grant by School DistrictTotals: $5,354,522,913 $460,958,270 $610,448,675 $100,000,000 $6,525,929,859 $6,479,216,381 ($46,713,478)

(Calculated using data from the PA Department of Education) 2011-12

2011-12 2011-12 Public, Nonpublic 2012-13 2012-13

Estimated Estimated & Charter 2011-12 2011-12 Student Funding

Basic Social School Pupil Accountability Total Achievement Change

Education Security Transportation Block Estimated Education From

School District County Funding Subsidy Subsidies Grant Subsidies Block Grant 2011-12

BERMUDIAN SPRINGS SD ADAMS $5,746,022 $418,943 $1,046,836 $133,437 $7,345,238 $7,267,413 ($77,825)

CONEWAGO VALLEY SD ADAMS $7,815,196 $872,125 $1,702,835 $208,485 $10,598,641 $10,499,242 ($99,399)

FAIRFIELD AREA SD ADAMS $3,282,361 $265,023 $384,017 $64,734 $3,996,135 $3,962,382 ($33,753)

GETTYSBURG AREA SD ADAMS $7,154,173 $806,672 $1,400,571 $154,110 $9,515,525 $9,459,483 ($56,042)

LITTLESTOWN AREA SD ADAMS $5,959,162 $502,524 $594,265 $134,604 $7,190,555 $7,112,895 ($77,660)

UPPER ADAMS SD ADAMS $5,952,392 $453,613 $814,984 $99,751 $7,320,740 $7,276,397 ($44,343)

ALLEGHENY VALLEY SD ALLEGHENY $2,275,238 $310,848 $219,382 $41,246 $2,846,714 $2,838,327 ($8,387)

AVONWORTH SD ALLEGHENY $2,347,240 $398,562 $666,402 $32,268 $3,444,472 $3,460,609 $16,137

BALDWIN-WHITEHALL SD ALLEGHENY $8,798,028 $1,120,510 $1,252,382 $228,878 $11,399,798 $11,297,301 ($102,497)

BETHEL PARK SD ALLEGHENY $8,324,104 $1,310,530 $1,138,753 $164,418 $10,937,806 $10,916,019 ($21,787)

BRENTWOOD BOROUGH SD ALLEGHENY $4,482,287 $417,954 $114,273 $75,335 $5,089,849 $5,055,953 ($33,896)

CARLYNTON SD ALLEGHENY $3,917,701 $373,716 $624,995 $64,922 $4,981,334 $4,961,804 ($19,530)

CHARTIERS VALLEY SD ALLEGHENY $4,448,471 $957,522 $1,079,394 $102,842 $6,588,230 $6,593,243 $5,013

CLAIRTON CITY SD ALLEGHENY $6,752,809 $274,195 $281,367 $101,362 $7,409,733 $7,338,794 ($70,939)

CORNELL SD ALLEGHENY $1,599,859 $212,442 $302,321 $33,692 $2,148,314 $2,139,538 ($8,776)

DEER LAKES SD ALLEGHENY $5,651,215 $563,181 $939,628 $104,711 $7,258,734 $7,221,895 ($36,839)

DUQUESNE CITY SD ALLEGHENY $8,502,013 $204,008 $429,912 $110,911 $9,246,844 $9,161,859 ($84,985)

EAST ALLEGHENY SD ALLEGHENY $5,965,171 $575,363 $1,175,449 $161,135 $7,877,118 $7,788,654 ($88,464)

ELIZABETH FORWARD SD ALLEGHENY $8,783,647 $753,259 $1,672,191 $199,623 $11,408,720 $11,305,903 ($102,817)

FOX CHAPEL AREA SD ALLEGHENY $3,032,804 $1,338,408 $1,681,555 $50,998 $6,103,765 $6,206,302 $102,537

GATEWAY SD ALLEGHENY $6,840,471 $1,187,510 $1,214,182 $130,950 $9,373,113 $9,373,896 $783

HAMPTON TOWNSHIP SD ALLEGHENY $4,608,256 $840,793 $759,577 $88,849 $6,297,474 $6,300,493 $3,019

HIGHLANDS SD ALLEGHENY $10,676,994 $876,532 $942,823 $162,029 $12,658,377 $12,593,935 ($64,442)

KEYSTONE OAKS SD ALLEGHENY $4,541,019 $548,992 $486,720 $96,577 $5,673,308 $5,636,576 ($36,732)

MCKEESPORT AREA SD ALLEGHENY $22,978,794 $1,309,846 $1,443,898 $404,611 $26,137,149 $25,879,579 ($257,570)

MONTOUR SD ALLEGHENY $3,687,121 $948,122 $778,394 $78,561 $5,492,198 $5,516,279 $24,081

MOON AREA SD ALLEGHENY $5,901,137 $943,252 $901,980 $93,413 $7,839,783 $7,850,137 $10,354

MT LEBANON SD ALLEGHENY $5,584,094 $1,553,342 $175,580 $112,484 $7,425,500 $7,463,297 $37,797

NORTH ALLEGHENY SD ALLEGHENY $8,468,612 $2,473,594 $1,912,690 $147,087 $13,001,983 $13,120,261 $118,278

NORTH HILLS SD ALLEGHENY $5,483,939 $1,310,521 $992,585 $134,193 $7,921,238 $7,927,278 $6,040

NORTHGATE SD ALLEGHENY $3,760,082 $440,245 $132,990 $79,215 $4,412,532 $4,377,156 ($35,376)

PENN HILLS SD ALLEGHENY $15,165,328 $1,446,946 $1,991,031 $419,960 $19,023,264 $18,772,289 ($250,975)

PINE-RICHLAND SD ALLEGHENY $4,544,911 $983,923 $1,568,836 $113,875 $7,211,546 $7,215,626 $4,080

PITTSBURGH SD ALLEGHENY $152,501,623 $9,727,369 $16,122,374 $2,093,687 $180,445,054 $179,528,150 ($916,904)

PLUM BOROUGH SD ALLEGHENY $12,260,785 $1,260,844 $1,255,364 $221,738 $14,998,730 $14,916,095 ($82,635)

QUAKER VALLEY SD ALLEGHENY $1,158,144 $711,696 $299,976 $21,713 $2,191,529 $2,242,241 $50,712

RIVERVIEW SD ALLEGHENY $2,788,686 $329,157 $156,314 $49,349 $3,323,506 $3,307,860 ($15,646)

SHALER AREA SD ALLEGHENY $10,441,175 $1,452,570 $1,912,298 $263,166 $14,069,209 $13,973,646 ($95,563)

SOUTH ALLEGHENY SD ALLEGHENY $9,198,036 $423,637 $772,806 $132,847 $10,527,326 $10,446,488 ($80,838)

The Student Achievement Education Block Grant combines the Basic Education, Pupil

Transportation, Nonpublic & Charter School Transportation, and the school district and

intermediate unit portions of the Social Security subsidy.

Prepared by House Appropriations Committee, William F. Adolph, Jr., Chairman 2/14/2012, Page 1 of 1320











SOUTH FAYETTE TOWNSHIP SD ALLEGHENY $2,657,259 $609,765 $921,418 $44,585 $4,233,027 $4,260,470 $27,443

SOUTH PARK SD ALLEGHENY $6,014,464 $533,387 $705,503 $102,902 $7,356,256 $7,314,978 ($41,278)

STEEL VALLEY SD ALLEGHENY $7,878,922 $559,138 $156,117 $163,215 $8,757,391 $8,649,662 ($107,729)

STO-ROX SD ALLEGHENY $7,851,564 $422,738 $729,395 $190,225 $9,193,922 $9,055,399 ($138,523)

UPPER SAINT CLAIR SD ALLEGHENY $3,900,422 $1,133,803 $868,342 $79,515 $5,982,082 $6,023,603 $41,521

WEST ALLEGHENY SD ALLEGHENY $5,166,410 $864,343 $1,235,177 $99,857 $7,365,786 $7,366,858 $1,072

WEST JEFFERSON HILLS SD ALLEGHENY $5,155,044 $541,568 $730,787 $105,528 $6,532,927 $6,490,074 ($42,853)

WEST MIFFLIN AREA SD ALLEGHENY $6,340,318 $854,486 $1,469,357 $194,523 $8,858,684 $8,767,834 ($90,850)

WILKINSBURG BOROUGH SD ALLEGHENY $7,017,756 $569,997 $208,476 $150,987 $7,947,215 $7,853,532 ($93,683)

WOODLAND HILLS SD ALLEGHENY $13,778,183 $1,160,763 $3,007,295 $327,875 $18,274,116 $18,104,793 ($169,323)

APOLLO-RIDGE SD ARMSTRONG $7,761,205 $414,475 $1,333,464 $112,183 $9,621,328 $9,568,559 ($52,769)

ARMSTRONG SD ARMSTRONG $28,096,880 $1,782,572 $5,557,423 $473,482 $35,910,357 $35,690,170 ($220,187)

FREEPORT AREA SD ARMSTRONG $6,294,233 $468,571 $890,620 $90,805 $7,744,229 $7,711,482 ($32,747)

LEECHBURG AREA SD ARMSTRONG $4,008,356 $256,500 $290,731 $49,824 $4,605,410 $4,584,322 ($21,088)

ALIQUIPPA SD BEAVER $7,977,273 $417,708 $350,066 $150,154 $8,895,202 $8,790,154 ($105,048)

AMBRIDGE AREA SD BEAVER $10,065,910 $672,346 $1,097,885 $157,573 $11,993,714 $11,916,861 ($76,853)

BEAVER AREA SD BEAVER $5,105,043 $448,903 $597,505 $71,204 $6,222,656 $6,203,389 ($19,267)

BIG BEAVER FALLS AREA SD BEAVER $9,888,315 $563,254 $702,871 $158,506 $11,312,946 $11,218,655 ($94,291)

BLACKHAWK SD BEAVER $8,780,604 $629,345 $1,464,753 $135,478 $11,010,180 $10,956,670 ($53,510)

CENTRAL VALLEY SD BEAVER $8,224,676 $568,358 $748,578 $132,053 $9,673,665 $9,607,197 ($66,468)

FREEDOM AREA SD BEAVER $7,712,649 $387,489 $590,154 $110,588 $8,800,880 $8,736,051 ($64,829)

HOPEWELL AREA SD BEAVER $9,313,053 $669,176 $799,065 $192,417 $10,973,711 $10,857,149 ($116,562)

MIDLAND BOROUGH SD BEAVER $2,860,782 $89,536 $112,745 $29,448 $3,092,510 $3,073,358 ($19,152)

NEW BRIGHTON AREA SD BEAVER $10,062,782 $468,241 $577,289 $126,644 $11,234,956 $11,161,500 ($73,456)

RIVERSIDE BEAVER COUNTY SD BEAVER $7,575,323 $450,621 $585,701 $125,391 $8,737,036 $8,663,296 ($73,740)

ROCHESTER AREA SD BEAVER $5,968,174 $296,282 $267,192 $86,839 $6,618,487 $6,563,887 ($54,600)

SOUTH SIDE AREA SD BEAVER $9,988,465 $482,269 $481,074 $75,892 $11,027,700 $11,004,885 ($22,815)

WESTERN BEAVER COUNTY SD BEAVER $5,291,924 $265,691 $579,748 $61,464 $6,198,827 $6,171,324 ($27,503)

BEDFORD AREA SD BEDFORD $7,024,589 $466,913 $1,205,473 $144,460 $8,841,435 $8,759,458 ($81,977)

CHESTNUT RIDGE SD BEDFORD $7,897,460 $375,111 $1,146,700 $113,408 $9,532,679 $9,472,123 ($60,556)

EVERETT AREA SD BEDFORD $5,480,939 $357,599 $1,102,975 $101,256 $7,042,769 $6,992,031 ($50,738)

NORTHERN BEDFORD COUNTY SD BEDFORD $5,575,978 $275,371 $759,128 $76,932 $6,687,409 $6,648,047 ($39,362)

TUSSEY MOUNTAIN SD BEDFORD $7,235,501 $324,114 $1,109,142 $100,143 $8,768,900 $8,716,175 ($52,725)

ANTIETAM SD BERKS $3,052,027 $341,581 $121,922 $56,543 $3,572,073 $3,549,879 ($22,194)

BOYERTOWN AREA SD BERKS $13,711,152 $1,753,237 $2,897,297 $246,234 $18,607,920 $18,572,676 ($35,244)

BRANDYWINE HEIGHTS AREA SD BERKS $3,849,171 $455,485 $956,063 $86,743 $5,347,462 $5,318,498 ($28,964)

CONRAD WEISER AREA SD BERKS $5,753,675 $771,660 $959,059 $132,024 $7,616,418 $7,572,277 ($44,141)

DANIEL BOONE AREA SD BERKS $7,852,663 $917,266 $1,415,110 $154,447 $10,339,486 $10,293,946 ($45,540)

EXETER TOWNSHIP SD BERKS $7,890,030 $1,106,528 $999,695 $180,893 $10,177,146 $10,117,069 ($60,077)












TURKEYFOOT VALLEY AREA SD SOMERSET $2,178,069 $83,537 $297,633 $28,941 $2,588,180 $2,571,638 ($16,542)

WINDBER AREA SD SOMERSET $8,309,132 $338,478 $472,117 $94,729 $9,214,456 $9,159,030 ($55,426)

SULLIVAN COUNTY SD SULLIVAN $2,457,349 $215,994 $434,048 $23,045 $3,130,435 $3,134,422 $3,987

BLUE RIDGE SD SUSQUEHANNA $6,189,755 $321,479 $918,390 $91,770 $7,521,394 $7,473,946 ($47,448)

ELK LAKE SD SUSQUEHANNA $6,453,878 $386,195 $1,082,628 $103,619 $8,026,320 $7,975,632 ($50,688)

FOREST CITY REGIONAL SD SUSQUEHANNA $3,234,020 $241,252 $690,642 $57,371 $4,223,286 $4,199,219 ($24,067)

MONTROSE AREA SD SUSQUEHANNA $7,251,646 $509,662 $1,586,168 $136,177 $9,483,653 $9,419,746 ($63,907)

MOUNTAIN VIEW SD SUSQUEHANNA $5,148,415 $323,890 $1,032,556 $94,291 $6,599,152 $6,551,168 ($47,984)

SUSQUEHANNA COMMUNITY SD SUSQUEHANNA $6,255,744 $311,727 $786,838 $86,562 $7,440,870 $7,395,726 ($45,144)

NORTHERN TIOGA SD TIOGA $11,777,120 $736,588 $1,504,038 $199,575 $14,217,321 $14,110,355 ($106,966)

SOUTHERN TIOGA SD TIOGA $8,274,658 $581,814 $728,422 $156,515 $9,741,409 $9,651,165 ($90,244)

WELLSBORO AREA SD TIOGA $5,697,891 $421,609 $462,702 $90,978 $6,673,180 $6,629,294 ($43,886)

LEWISBURG AREA SD UNION $3,013,694 $463,780 $722,216 $45,927 $4,245,617 $4,254,704 $9,087

MIFFLINBURG AREA SD UNION $7,381,789 $566,542 $667,296 $141,281 $8,756,908 $8,679,549 ($77,359)

CRANBERRY AREA SD VENANGO $6,494,525 $344,910 $899,885 $96,121 $7,835,441 $7,785,698 ($49,743)

FRANKLIN AREA SD VENANGO $11,067,679 $609,610 $1,424,423 $162,272 $13,263,984 $13,181,215 ($82,769)

OIL CITY AREA SD VENANGO $13,117,187 $679,883 $821,060 $193,572 $14,811,702 $14,695,243 ($116,459)

TITUSVILLE AREA SD VENANGO $12,943,618 $644,378 $900,950 $171,434 $14,660,381 $14,563,909 ($96,472)

VALLEY GROVE SD VENANGO $6,361,065 $268,849 $634,054 $78,617 $7,342,585 $7,299,054 ($43,531)

WARREN COUNTY SD WARREN $23,809,537 $1,480,435 $3,470,797 $498,547 $29,259,316 $28,954,046 ($305,270)

AVELLA AREA SD WASHINGTON $4,185,344 $211,765 $522,774 $49,952 $4,969,834 $4,947,870 ($21,964)

BENTWORTH SD WASHINGTON $6,005,324 $321,884 $718,606 $80,926 $7,126,739 $7,087,237 ($39,502)

BETHLEHEM-CENTER SD WASHINGTON $8,424,894 $360,835 $1,318,014 $104,026 $10,207,769 $10,157,857 ($49,912)

BURGETTSTOWN AREA SD WASHINGTON $6,026,640 $366,594 $757,080 $102,805 $7,253,119 $7,196,571 ($56,548)

CALIFORNIA AREA SD WASHINGTON $5,607,649 $254,266 $542,146 $69,287 $6,473,348 $6,436,367 ($36,981)

CANON-MCMILLAN SD WASHINGTON $10,567,201 $1,051,127 $1,483,406 $186,189 $13,287,923 $13,224,392 ($63,531)

CHARLEROI SD WASHINGTON $7,282,994 $442,944 $562,885 $120,235 $8,409,058 $8,339,414 ($69,644)

CHARTIERS-HOUSTON SD WASHINGTON $4,543,933 $244,853 $324,256 $77,368 $5,190,410 $5,141,256 ($49,154)

FORT CHERRY SD WASHINGTON $6,265,884 $306,084 $687,051 $83,782 $7,342,801 $7,298,496 ($44,305)

MCGUFFEY SD WASHINGTON $9,870,129 $562,240 $1,161,631 $171,799 $11,765,799 $11,664,932 ($100,867)

PETERS TOWNSHIP SD WASHINGTON $4,989,452 $959,438 $1,006,901 $86,100 $7,041,891 $7,062,800 $20,909

RINGGOLD SD WASHINGTON $12,098,471 $740,841 $1,749,938 $239,985 $14,829,235 $14,686,474 ($142,761)

TRINITY AREA SD WASHINGTON $11,163,203 $780,810 $842,905 $208,204 $12,995,123 $12,873,811 ($121,312)

WASHINGTON SD WASHINGTON $8,229,569 $452,873 $322,964 $161,236 $9,166,642 $9,053,372 ($113,270)

WAYNE HIGHLANDS SD WAYNE $7,493,857 $786,405 $1,758,866 $170,582 $10,209,710 $10,140,336 ($69,374)

WESTERN WAYNE SD WAYNE $4,571,019 $579,701 $2,649,672 $107,233 $7,907,625 $7,895,395 ($12,230)

BELLE VERNON AREA SD WESTMORELAND $9,161,937 $680,583 $934,482 $185,019 $10,962,021 $10,855,817 ($106,204)

BURRELL SD WESTMORELAND $5,478,613 $449,707 $658,622 $104,315 $6,691,257 $6,639,739 ($51,518)

DERRY AREA SD WESTMORELAND $10,756,851 $621,525 $1,086,002 $157,135 $12,621,514 $12,539,954 ($81,560)












FRANKLIN REGIONAL SD WESTMORELAND $6,497,323 $865,138 $819,653 $105,339 $8,287,453 $8,276,920 ($10,533)

GREATER LATROBE SD WESTMORELAND $9,869,719 $841,520 $1,246,640 $170,188 $12,128,066 $12,057,198 ($70,868)

GREENSBURG SALEM SD WESTMORELAND $9,503,944 $707,918 $1,521,505 $162,268 $11,895,635 $11,823,818 ($71,817)

HEMPFIELD AREA SD WESTMORELAND $16,703,899 $1,554,087 $2,603,051 $243,692 $21,104,729 $21,048,441 ($56,288)

JEANNETTE CITY SD WESTMORELAND $7,385,705 $314,968 $373,505 $102,799 $8,176,977 $8,109,819 ($67,158)

KISKI AREA SD WESTMORELAND $14,956,636 $916,997 $2,329,760 $225,720 $18,429,114 $18,325,794 ($103,320)

LIGONIER VALLEY SD WESTMORELAND $5,461,365 $390,978 $1,483,289 $82,992 $7,418,625 $7,395,292 ($23,333)

MONESSEN CITY SD WESTMORELAND $5,852,682 $324,176 $316,883 $88,891 $6,582,632 $6,529,412 ($53,220)

MOUNT PLEASANT AREA SD WESTMORELAND $8,548,235 $512,202 $1,297,339 $131,068 $10,488,845 $10,426,118 ($62,727)

NEW KENSINGTON-ARNOLD SD WESTMORELAND $10,948,090 $730,993 $770,998 $205,818 $12,655,899 $12,531,507 ($124,392)

NORWIN SD WESTMORELAND $15,056,767 $1,148,205 $1,425,106 $222,586 $17,852,664 $17,761,144 ($91,520)

PENN-TRAFFORD SD WESTMORELAND $13,525,002 $902,089 $1,207,260 $218,655 $15,853,006 $15,738,506 ($114,500)

SOUTHMORELAND SD WESTMORELAND $9,106,816 $492,130 $932,153 $146,780 $10,677,879 $10,591,972 ($85,907)

YOUGH SD WESTMORELAND $9,285,446 $492,243 $892,936 $161,933 $10,832,558 $10,730,989 ($101,569)

LACKAWANNA TRAIL SD WYOMING $5,430,202 $361,014 $1,386,986 $78,874 $7,257,076 $7,233,453 ($23,623)

TUNKHANNOCK AREA SD WYOMING $10,558,394 $806,160 $2,002,622 $170,061 $13,537,238 $13,473,861 ($63,377)

CENTRAL YORK SD YORK $6,494,731 $1,290,839 $1,264,385 $137,368 $9,187,323 $9,192,167 $4,844

DALLASTOWN AREA SD YORK $7,887,577 $1,778,884 $1,356,743 $183,342 $11,206,546 $11,212,982 $6,436

DOVER AREA SD YORK $10,032,836 $925,614 $1,782,953 $191,065 $12,932,468 $12,856,395 ($76,073)

EASTERN YORK SD YORK $7,005,450 $696,138 $1,179,299 $159,195 $9,040,082 $8,964,889 ($75,193)

HANOVER PUBLIC SD YORK $2,388,667 $452,353 $160,312 $72,846 $3,074,179 $3,046,731 ($27,448)

NORTHEASTERN YORK SD YORK $9,979,950 $1,130,270 $1,284,698 $171,572 $12,566,489 $12,521,804 ($44,685)

NORTHERN YORK COUNTY SD YORK $6,925,274 $649,997 $1,244,131 $142,960 $8,962,362 $8,900,048 ($62,314)

RED LION AREA SD YORK $13,853,597 $1,394,748 $2,543,935 $309,472 $18,101,752 $17,963,657 ($138,095)

SOUTH EASTERN SD YORK $8,299,376 $830,407 $1,393,026 $196,119 $10,718,928 $10,622,820 ($96,108)

SOUTH WESTERN SD YORK $9,433,994 $1,001,039 $743,694 $222,605 $11,401,332 $11,285,356 ($115,976)

SOUTHERN YORK COUNTY SD YORK $7,273,042 $874,724 $656,028 $159,234 $8,963,028 $8,896,824 ($66,204)

SPRING GROVE AREA SD YORK $10,016,469 $883,062 $1,957,020 $204,767 $13,061,318 $12,970,174 ($91,144)

WEST SHORE SD YORK $12,076,117 $1,842,608 $1,527,815 $323,342 $15,769,881 $15,645,637 ($124,244)

WEST YORK AREA SD YORK $5,142,731 $739,487 $587,271 $133,105 $6,602,594 $6,548,938 ($53,656)

YORK CITY SD YORK $44,679,548 $2,189,614 $2,764,150 $750,836 $50,384,148 $49,882,846 ($501,302)

YORK SUBURBAN SD YORK $1,659,882 $897,917 $487,264 $46,195 $3,091,258 $3,137,926 $46,668

$5,354,522,913 $460,958,270 $610,448,675 $100,000,000 $6,525,929,859 $6,479,216,381 ($46,713,478)


Fiscal Year PSERS Projected Total Employer FRSD Total Required FRSD Actual Effective FRSD FRSD Yearly Cumulative Commitment Increased Millage Rate of Return Required Rate Eligible Payroll Contribution Contribution Contribution Rate Commitment Commitment Trans. To G.F. Funding Impact

2008/09 -26.54% 4.76% 21,620,356 1,029,129 1,289,129 5.96% 260,000 260,000 - - - 2009/10 14.59% 4.78% 22,459,207 1,073,550 1,410,257 6.28% 336,707 596,707 - 121,128 0.19 2010/11 20.37% 5.64% 23,744,807 1,339,207 2,334,501 9.83% 995,294 1,592,001 - 924,244 1.40 2011/12 7.50% 8.65% 24,038,325 2,079,315 2,303,768 9.58% 224,453 1,816,454 - (30,733) (0.05) 2012/13 7.50% 12.36% 24,217,314 2,993,260 2,993,260 12.36% - 1,816,454 689,492 (0) (0.00) 2013/14 7.50% 16.69% 25,064,920 4,183,335 4,183,335 16.69% - 1,126,962 1,126,962 63,113 0.09 2014/15 7.50% 21.18% 25,942,192 5,494,556 5,494,556 21.18% - - - 1,311,221 1.92 2015/16 7.50% 23.66% 26,850,169 6,352,750 6,352,750 23.66% - - - 858,194 1.24 2016/17 7.50% 24.50% 27,789,925 6,808,532 6,808,532 24.50% - - - 455,782 0.65 2017/18 7.50% 25.27% 28,762,572 7,268,302 7,268,302 25.27% - - - 459,770 0.65 2018/19 7.50% 26.24% 29,769,262 7,811,454 7,811,454 26.24% - - - 543,152 0.76 2019/20 7.50% 26.96% 30,811,186 8,306,696 8,306,696 26.96% - - - 495,241 0.69 2020/21 7.50% 26.96% 31,889,578 8,597,430 8,597,430 26.96% - - - 290,734 0.40 2021/22 7.50% 27.03% 33,005,713 8,921,444 8,921,444 27.03% - - - 324,014 0.44 2022/23 7.50% 27.05% 34,160,913 9,240,527 9,240,527 27.05% - - - 319,083 0.43 2023/24 7.50% 27.05% 35,356,545 9,563,945 9,563,945 27.05% - - - 323,418 0.44

Fiscal Year PSERS Projected Total Employer FRSD Total Required FRSD Actual Effective FRSD FRSD Yearly Cumulative Designation Increased Millage Revenue From Rate of Return Required Rate Eligible Payroll Contribution Contribution Contribution Rate Designation Designation Trans. To G.F. Funding Impact PDE Reimbursement

2008/09 -26.54% 4.76% 21,620,356 1,029,129 1,289,129 5.96% 260,000 260,000 - - - 2009/10 14.59% 4.78% 22,459,207 1,073,550 1,410,257 6.28% 336,707 596,707 - 121,128 0.19 22,2112010/11 20.37% 5.64% 23,744,807 1,339,207 2,334,501 9.83% 995,294 1,592,001 - 924,244 1.40 132,8292011/12 7.50% 8.65% 24,038,325 2,079,315 2,303,768 9.58% 224,453 1,816,454 - (30,733) (0.05) 370,0542012/13 7.50% 12.36% 24,217,314 2,993,260 2,993,260 12.36% - 1,816,454 255,000 434,492 0.65 456,9722013/14 7.50% 16.69% 25,064,920 4,183,335 4,183,335 16.69% - 1,561,454 594,818 595,257 0.88 595,0382014/15 7.50% 21.18% 25,942,192 5,494,556 5,494,556 21.18% - 966,636 714,817 596,404 0.88 655,6112015/16 7.50% 23.66% 26,850,169 6,352,750 6,352,750 23.66% - 251,819 251,819 606,375 0.89 429,0972016/17 7.50% 24.50% 27,789,925 6,808,532 6,808,532 24.50% - - - 455,782 0.66 227,8912017/18 7.50% 25.27% 28,762,572 7,268,302 7,268,302 25.27% - - - 459,770 0.66 229,8852018/19 7.50% 26.24% 29,769,262 7,811,454 7,811,454 26.24% - - - 543,152 0.78 271,5762019/20 7.50% 26.96% 30,811,186 8,306,696 8,306,696 26.96% - - - 495,241 0.70 247,6212020/21 7.50% 26.96% 31,889,578 8,597,430 8,597,430 26.96% - - - 290,734 0.41 145,3672021/22 7.50% 27.03% 33,005,713 8,921,444 8,921,444 27.03% - - - 324,014 0.45 162,0072022/23 7.50% 27.05% 34,160,913 9,240,527 9,240,527 27.05% - - - 319,083 0.44 159,5412023/24 7.50% 27.05% 35,356,545 9,563,945 9,563,945 27.05% - - - 323,418 0.45 161,709

Assumptions:1) Projected rate of return and employer required rate obtained from PSERS website2) Eligible Payroll increases 3.5% each year subsequent to 2012/2013; actual expense used for prior years3) Value of a mill increases .75% each year subsequent to 2012/2013; actual value of a mill used for prior years4) Millage impact takes into consideration the 50% reimbursement from the State

Immediate Payout of Committed Fund Balance

Payout of Fund Balance to "Smooth" Millage Effect

FRSD PSERS Prefunding Plan Under Current PSERS Projections

24

Franklin Regional School DistrictMulti-year Budget and Fund Balance ProjectionAs of February 22, 2012

Millage increase (raise to index) 1.73 1.33 1.35Projected

GENERAL FUND 2011-2012 2012-2013 2013-2014 2014-2015

Revenues 46,674,505 47,539,273 49,048,481 50,631,013 Use Fund Balance for PSERS - 255,000 594,818 714,817 Total Revenues 46,674,505 47,794,273 49,643,299 51,345,830

Expenditures 46,264,837 48,218,284 51,413,305 52,489,382

Results of Operations 409,668 (424,011) (1,770,005) (1,143,551) Transfer to PSERS

Beginning Fund Balance 4,670,619 5,080,287 4,656,276 2,886,271

Ending Fund Balance 5,080,287 4,656,276 2,886,271 1,742,719

Year to Year Expenditure $$ increase 1,953,447$ 3,195,021$ 1,076,077$ Year to Year Expenditure % increase 4.22% 6.63% 2.09%

8% of Expenditures 3,857,463 4,113,064 4,199,151

Additional mills needed to balance budget 1.28 5.30 3.36

NOTE: This document is designed to provide analysis of long-term financial information and utilizes numerous assumptions related to revenues and expenditures based upon historical trends. These assumptions are not changed as frequently as those used in the Budget Summary document, as that document focuses on the current budget year only. Therefore, revenues and expenses per this document may not always agree to the Budget Summary.

25

To: Board of School Directors From: Jon Perry, Director of Financial Services Date: February 22, 2012 RE: Real Estate Tax Installment Payments/Small Business Mandate Background Prior to 2007, school districts were not required to allow for installment payments of real estate taxes. Act 1 of 2006 mandated school districts to allow installment payments of real estate taxes beginning in the 2007-2008 school year for all property owners approved as a homestead/farmstead. Currently, approved homestead/farmstead property owners have the option to elect three installment payments, with installments due September 15, October 15, and November 15. Act 25 of 2011 modifies Act 1 of 2006 and extends the installment payment option mandate to owners of small businesses beginning in the 2012-2013 school year. As such, the Board of School Directors is required to adopt a resolution prior to June 30, 2012 incorporating the new legislation. However, a practical deadline for such a decision would be necessary sooner to allow for time to notify tax collectors of changes. Recommendation That the Board of School Directors adopt a resolution extending the installment payment option to all property owners within the Franklin Regional School District boundaries under the same provisions and guidelines as the current installment payment resolution. Rationale Multiple factors impact the recommendation to extend the installment payment option to all taxpayers, rather than limit to those mandated groups (i.e. homestead/farmstead and small businesses). The new legislation requiring an installment option for small businesses is ambiguous and only provides general guidelines defining a “small business”. Act 25 includes four basic requirements: 1) the taxpayer must own the real estate, 2) the taxpayer must own the business, 3) the business may have no more than 50 employees, and 4) the business must be located in Pennsylvania. The legislation does not include guidelines related to several other key considerations:

The date by which the taxpayer must meet the small business requirements The definition of “owner” (i.e. 100% vs. controlling interest; Individual vs. LLC vs.

Corporate subsidiary, etc.) The definition of a business (i.e. Does owning commercial real estate/rental properties

constitute a business?)

Franklin Regional School District Department of Financial Services

3210 School Road Murrysville, PA 15668 724-327-5456 ext. 7621

[email protected]

26

The definition of employees (i.e. part-time, independent contractors, workers outside of Pennsylvania)

Due to the legislation’s ambiguity, the District would most likely need to develop an application to address the issues listed above and potentially others. Self-certification is another option; however, that could leave the taxpayer with unanswered questions and the District may lack the ability to challenge/audit a taxpayer’s certification. Under the existing installment option guidelines, less than 10% of taxpayers elect to utilize the installment option. There are no indications that the percentage would change greatly if the option were made available to all taxpayers, as the majority of taxpayers take advantage of the 2% discount, which is not available if installment payments are made. Further, in the current economic environment, the District is not at risk to lose revenue if a larger proportion of taxpayers elected the installment payment option. Attached are examples illustrating revenue streams in the current interest rate environment and breakeven interest rate scenarios. The potential implementation difficulties and financial analysis above supports the recommendation to extend the installment payment option to all taxpayers.

27

Current Interest Rate Example 0.25%

Discount Period

Payment

Face Period

Payment

Installment

Payments

Penalty Period

Payment

September 14 Payment

Base Tax ‐ $3,000 3,000.00$ 1,000.00$

2% Discount 60.00$

Net Tax Revenue 2,940.00$ 1,000.00$

108 days interest at current rate 2.17$ 0.74$

October 14 Payment

Base Tax ‐ $3,000 1,000.00$

Net Tax Revenue 1,000.00$

78 days interest at current rate 0.53$

November 14 Payment

Base Tax ‐ $3,000 3,000.00$ 1,000.00$

Net Tax Revenue 3,000.00$ 1,000.00$


December 31 Payment

Base Tax ‐ $3,000 3,000.00$

10% Penalty 300.00$


0 days interest at current rate ‐$

Additional Tax Collector Fee 1.00$

Total Revenue to the District 2,942.17$ 3,000.97$ 3,000.60$ 3,300.00$

28

Breakeven Interest Rate Example 12.41%

Discount Period

Payment

Face Period

Payment

Installment

Payments

Penalty Period

Payment


Base Tax ‐ $3,000 3,000.00$ 1,000.00$

2% Discount 60.00$

Net Tax Revenue 2,940.00$ 1,000.00$


October 14 Payment

Base Tax ‐ $3,000 1,000.00$



November 14 Payment

Base Tax ‐ $3,000 3,000.00$ 1,000.00$

Net Tax Revenue 3,000.00$ 1,000.00$


December 31 Payment

Base Tax ‐ $3,000 3,000.00$

10% Penalty 300.00$





29

Breakeven Interest Rate Example 25.48%

Discount Period

Payment

Face Period

Payment

Installment

Payments

Penalty Period

Payment


Base Tax ‐ $3,000 3,000.00$ 1,000.00$

2% Discount 60.00$

Net Tax Revenue 2,940.00$ 1,000.00$


October 14 Payment

Base Tax ‐ $3,000 1,000.00$



November 14 Payment

Base Tax ‐ $3,000 3,000.00$ 1,000.00$

Net Tax Revenue 3,000.00$ 1,000.00$


December 31 Payment

Base Tax ‐ $3,000 3,000.00$

10% Penalty 300.00$





30

Date post:	28-Sep-2020
Category:	Documents
Upload:	others
View:	0 times
Download:	0 times

FRANKLIN REGIONAL SCHOOL DISTRICT...Generally speaking, the Replacement Projects are based on a...

Documents