§Pennsylvania Public School Code 1949§Budget Overview§Curriculum§Special Education/Pupil Services§Operation and Maintenance§ Transportation§ Technology & Media Services
Table of Contents
1
The Pennsylvania Public School Code of 1949, as amended, gives local boards the authority to conduct the financial affairs of the district.
Section 687 provides that in districts of the second, third and fourth class the board must:
§ Prepare a proposed budget at least 30 days prior to adoption of the budget for the following fiscal year on forms furnished by the Department of Education.
§ Make the proposed budget available for public inspection at least 20 days prior to the date set for adoption.
§ Provide 10 days’ public notice prior to any final action on the budget.§ Adopt the budget and necessary appropriations required to implement the
budget. This must be done at a public meeting.§ File a copy with the Department of Education.
Section 687 also:§ Prohibits deficit financing with the following language:
The total amount of such budget shall not exceed the amount of funds, including the proposed annual tax levy and state appropriation, available to the district.
Pennsylvania Public School Code of 1949
2SOURCE: Pennsylvania School Boards Association
Section 609 of the Public School Code
Budgeted funds not to be used for other purposes or exceeded:
§ The amount of funds in any annual estimate by any school district, at or before the time of levying the school taxes, which is set apart or appropriated to any particular item of expenditure, shall not be used for any other purpose, or transferred, except by resolution of the board of school directors receiving the affirmative vote of two-thirds of the members thereof.
§ No work shall be hired to be done, no materials purchased, and no contracts made by any board of school directors which will cause the sums appropriated to specific purposes in the budget to be exceeded.
Pennsylvania Public School Code of 1949
3SOURCE: Pennsylvania School Code of 1949
Budget Overview
Major Budget “Commonalities”§Contractual salary increases§Retirement rate of 32.57%§ Insurances- Health Insurance cost reduction due to
plan design change and usage trends.
Budget Overview
5
New Items in BudgetAdministrative Positions
§ High School Assistant Principals (2)
Professional Positions§ Middle School Literacy Specialists (2)§ Elementary Assistant Principal (1)§ Elementary Librarian (1)§ Elementary Physical Education Teacher (1)§ Elementary General Music Teacher (1)§ Autism Support Teacher (1)§ Behavioral Specialist (1)§ English Language Learner (ELL) Teacher (1)§ Teaching Position TBD (2)
Support Positions§ Custodian (1)§ Athletic Director Secretary (1)
6
Expenditure Functions1000 Instruction
§ Instruction includes all those activities dealing directly with the interaction between teachers and students and related costs, which can be directly attributed to a program of instruction.
2000 Support Services § Support Services are those services that provide
administrative, technical (such as guidance and health) and logistical support to facilitate and enhance instruction.
7
Expenditure Functions3000 Operation of Non-Instructional Services
§ Activities concerned with providing non-instructional services to students, staff, or the community.
4000 Facilities § Capital facilities acquisition, construction and
improvements are capital expenditures incurred to purchase land, buildings, service systems, and built-in equipment.
5000 Other Expenditures & Financing Uses§ This category includes current debt service
expenditures and other expenses, such as the transfer of monies from one fund to another.
8
9
General Fund Budget Functions
Function Description 2017-2018 Budget % of Total Budget1100 Regular Programs 51,979,853 45.37%1200 Special Programs 15,930,287 13.90%1300 Vocational Programs 1,197,302 1.04%1400 Other Programs 1,466,268 1.28%1700 Community Programs 604,471 0.53%2100 Support Services - Pupil Personnel 3,866,740 3.37%2200 Support Services - Instructional Staff 1,372,307 1.20%2300 Support Services - Administration 7,012,553 6.12%2400 Support Services - Pupil Health 1,969,326 1.72%2500 Support Services - Business 1,269,577 1.11%2600 Operation & Maintenance 9,261,436 8.08%2700 Student Transportation 5,275,973 4.60%2800 Support Services - Central 3,275,775 2.86%2900 Other Support Services 92,827 0.08%3100 Food Services 0 -3200 Student Activities 1,724,098 1.50%3300 Community Services 90,096 0.08%4000 Facilities Acquisition 844,640 0.74%5000 Other Financing Uses 7,343,640 6.41%Total 114,577,168 100%
10
1000's Instruction62.12%
2000's Support Services29.15%
3000's Non-Instructional Services1.58%
4000's Facilities Improvement74.0%
5000's Financing Uses6.41%
General Fund Budget Functions Comparison
11
General Fund Budget Object Categories
Description 2017-18 Budget % of Total 2016-17 Budget Change % Inc./Dec.
Salaries 51,209,409 44.69% 49,077,195 2,132,214 4.34%
Life 177,085 0.15% 215,047 (37,961) -17.65%
Vision 52,909 0.05% 52,037 872 1.68%
Social Security 3,911,149 3.41% 3,749,673 161,476 4.31%
Retirement 16,412,663 14.32% 14,549,038 1,863,625 12.81%
Graduate Credits 360,000 0.31% 360,000 - 0.00%
Unemployment Compensation 52,000 0.05% 359,000 (307,000) -85.52%
Workers' Compensation 300,000 0.26% 300,000 - 0.00%
Hospitalization 8,550,693 7.46% 11,763,909 (3,213,215) -27.31%
Dental 506,085 0.44% 507,877 (1,792) -0.35%
Other Benefits 322,500 0.28% 322,500 - 0.00%
Purchased Prof & Tech. Services 1,474,641 1.29% 1,890,942 (416,301) -22.02%
Purchased Property Services 3,797,310 3.31% 3,332,748 464,562 13.94%
Other Purchased Services 12,603,878 11.00% 11,251,511 1,352,366 12.02%
Supplies 1,849,938 1.61% 1,649,833 200,105 12.13%
Natural Gas, Electricity, Oil, Gas 1,377,283 1.20% 1,052,059 325,224 30.91%
Textbooks 1,168,973 1.02% 763,179 405,794 53.17%
AV Material 403,125 0.35% 332,951 70,174 21.08%
Property 2,643,640 2.31% 1,038,279 1,605,361 154.62%
Other Objects 1,581,654 1.38% 1,709,706 (128,053) -7.49%
Other Use of Funds 5,822,232 5.08% 5,779,219 43,013 0.74%
Total 114,577,168 100.00% 110,056,703 4,520,464 4.11%
12
General FundObject Code Comparison
Salaries - 44.69%
Life - 0.15% Vision - 0.05% Social Security - 3.41%Retirement - 14.32%Graduate Credits - 0.31%Unemployment Compensation - 0.05%Workers' Compensation - 0.26%Hospitalization - 7.46%
Dental - 0.44% Other Benefits - 0.28%Purchased Prof & Tech. Services - 1.29%Purchased Property Services - 3.31%Other Purchased Services - 11.0%Supplies - 1.61%Natural Gas, Electricity, Oil, Gas - 1.2%Textbooks - 1.02%
AV Material - 0.35% Property - 2.31%Other Objects - 1.38%Other Use of Funds - 5.08%
PSERS Historical & Projected Employer Contribution Rates
7.134.76 4.78 5.64 8.65
12.36
16.93
21.40
25.84
30.0332.57
34.1835.53
35.95
0
5
10
15
20
25
30
35
40
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
13
Curriculum
15
1000 Instruction
Regular Instruction
Special Education
Vocational Education
Instruction - Other
Community College
Function Description 2017-18 Budget 2016-17 Budget Change % Inc. /Dec.
1100 Regular Instruction 51,979,853 52,765,371 (785,518) -1.49%
1200 Special Education 15,930,287 14,699,821 1,230,466 8.37%
1300 Vocational Education 1,197,302 1,146,034 51,268 4.47%
1400 Instruction - Other 1,466,268 1,424,266 42,002 2.95%
1700 Community College 604,471 605,117 (646) -0.11%
Total 71,178,181 70,640,609 537,572 0.76%
16
1100 Regular Instruction
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 29,500,114 28,276,016 11,788,648 1,224,098 4.33%
Benefits 18,109,481 19,417,816 8,252,435 (1,308,335) -6.74%
Purchased Prof. & Tech. 20,188 15,920 2,598 4,268 26.81%
Purchased Property Services 17,539 22,574 7,217 (5,035) -22.30%
Other Purchased Services 2,618,316 3,899,280 1,653,488 (1,280,964) -32.85%
Supplies 1,579,223 1,050,835 988,866 528,388 50.28%
Property 97,321 42,924 18,059 54,398 126.73%
Other Objects 37,671 40,006 11,509 (2,335) -5.84%
Total 51,979,853 52,765,371 22,722,821 (785,518) -1.49%
* Year-to-Date Figures as of February 2017
1100 Regular InstructionCategory Change % Inc./Dec. Impact
Salaries $1,244,098 4.33% Reflects anticipated staffing needs
Benefits ($1,308,335) -6.74%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement
Purchased Prof. & Tech $4,268 26.81% Reflects an increase in professional services for ESL Translation Services.
Purchased Property Services ($5,035) -22.30% Reflects a decrease in repair and maintenance costs in building budgets
Other Purchased Services ($1,280,964) -32.85% Reflects decrease due to coding change for Special Education Tuition.
Supplies $528,388 50.28% Reflects an increase in textbooks & additional building allocations for special student populations
Property $54,398 126.73% Reflects an increase in equipment replacement needs in building budgets
Other Objects ($2,335) -5.84% Reflects a decrease in dues and fees
17
SpecialEducation/
Pupil Services
19
1200 Special Education
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 8,218,043 8,291,744 3,485,619 (73,701) -0.89%
Benefits 4,817,565 5,399,587 2,209,054 (582,022) -10.78%
Purchased Prof. & Tech. 194,730 699,405 229,364 (504,675) -72.16%
Purchased Property Services 3,500 3,500 - - 0.00%
Other Purchased Services 2,574,682 183,887 88,468 2,390,795 1300.14%
Supplies 114,125 109,423 62,518 4,702 4.30%
Property 6,617 11,550 6,642 (4,933) -42.71%
Other Objects 1,025 725 720 300 41.38%
Total 15,930,287 14,699,821 6,082,385 1,230,466 8.37%
* Year-to-Date Figures as of February 2017
1200 Special Education
20
Category Change % Inc./Dec. Impact
Salaries ($73,701) -0.89% Reflects contractual obligations
Benefits ($582,022) -10.78%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement
Purchased Prof. & Tech. ($504,675) -72.16% Reflects services needed for the 2017-18 school year.
Purchased Property Services $0 — No change
Other Purchased Services $2,390,795 1300.14%
Reflects coding change from 1100 to 1200 for special education tuition payments
Supplies $4,702 4.30% Reflects increase in supply requests
Property ($4,933) -42.71% Reflects decrease in equipment requests
Other Objects $300 41.38% Reflects funds for professional organizations
21
1300 Vocational EducationDescription 2017-18 Budget 2016-17 Budget 2016-17
Year-to-Date*Budget to
Budget% Inc. /Dec.
Salaries - - - - 0.00%
Benefits - - - - 0.00%
Purchased Prof. & Tech. - - - - 0.00%
Purchased Property Services - - - - 0.00%
Other Purchased Services 1,197,302 1,146,034 859,526 51,268 4.47%
Supplies - - - - 0.00%
Property - - - - 0.00%
Other Objects - - - - 0.00%
Total 1,197,302 1,146,034 859,526 51,268 4.47%
* Year-to-Date Figures as of February 2017
Category Change % Inc./Dec. Impact
Other Purchased Services
$51,268 4.47% District cost is based upon five year average daily membership
1300 Vocational Education
22
23
1400 Other Instruction
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 863,481 831,668 489,054 31,813 3.83%Benefits 469,377 453,042 174,927 16,335 3.61%Purchased Prof. & Tech. 22,500 21,830 - 670 3.07%Purchased Property Services - - - - 0.00%Other Purchased Services 17,000 11,185 7,516 5,815 51.99%Supplies 93,910 106,541 70,917 (12,631) -11.86%Property - - - - 0.00%Other Objects - - - - 0.00%
Total 1,466,268 1,424,266 742,413 42,002 2.95%
* Year-to-Date Figures as of February 2017
1400 Other InstructionCategory Change % Inc./Dec. Impact
Salaries $31,813 3.83% Reflects contractual obligations
Benefits $16,335 3.61%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement
Services $670 3.07% Reflects a slight increase in purchased services
OtherServices $5,815 51.99% Reflects an increase in Title III Travel
Supplies ($12,631) -11.86% Reflects a decrease in Title I and Title III supply budgets
24
25
1700 Community College Education
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries - - - - 0.00%
Benefits - - - - 0.00%
Purchased Prof. & Tech. - - - - 0.00%
Purchased Property Services - - - - 0.00%
Other Purchased Services 604,471 605,117 387,668 (646) -0.11%
Supplies - - - - 0.00%
Property - - - - 0.00%
Other Objects - - - - 0.00%
Total 604,471 605,117 387,668 (646) -0.11%
* Year-to-Date Figures as of February 2017
1700 CommunityCollege Education
Category Change % Inc./Dec. Impact
Other Purchased Services ($646) -0.11% Reduction in HACC sponsorship
per new agreement
26
27
2000 Support Services
Pupil Personnel Instruction
Administration Pupil Health
Business Operation & Maint./Plants
Transportation Central
Other Support
Function Description 2017-18 Budget
2016-17 Budget Change % Inc.
/Dec.
2100 Pupil Personnel 3,866,740 3,772,592 94,148 2.50%
2200 Instruction 1,372,307 1,201,172 171,135 14.25%
2300 Administration 7,012,553 6,328,398 684,155 10.81%
2400 Pupil Health 1,969,326 1,755,220 214,106 12.20%
2500 Business 1,269,577 1,250,577 19,000 1.52%
2600 Operation & Maint./Plants 9,261,436 8,126,510 1,134,926 13.97%
2700 Transportation 5,275,973 4,833,617 442,356 9.15%
2800 Central 3,275,775 2,768,521 507,254 18.32%
2900 Other Support 92,827 93,148 (321) -0.34%
Total 33,396,514 30,129,756 3,266,758 10.84%
28
2100 Pupil Personnel
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 2,372,557 2,273,014 1,041,282 99,542 4.38%Benefits 1,383,956 1,419,788 650,789 (35,831) -2.52%Purchased Prof. & Tech. 8,000 - - 8,000 0.00%Purchased Property Services - - - - 0.00%Other Purchased Services 10,725 10,700 3,006 25 0.23%Supplies 77,087 59,190 41,505 17,897 30.24%Property 10,615 9,800 730 815 8.32%Other Objects 3,800 100 - 3,700 3700.00%
Total 3,866,740 3,772,592 1,737,312 94,148 2.50%
* Year-to-Date Figures as of February 2017
2100 Pupil Personnel
29
Category Change % Inc./Dec. Impact
Salaries $99,542 4.38% Reflects contractual obligations
Benefits ($35,831) -2.52%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement
Purchased Prof. & Tech. Services $8,000 — Addition of school based mental health
services
Other Purchased Services $25 0.23% Reflects slight increase in travel and
conferences for counselors
Supplies $17,897 30.24% Increase in Supply and Testing Expense
Equipment $815 8.32% Added replacement of office chairs
Other Objects $3,700 3700% Added conferences & Prof. Dev.
30
2200 Instruction - Staff
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 723,533 606,861 270,710 116,672 19.23%Benefits 416,701 415,532 180,557 1,169 0.28%Purchased Prof. & Tech. 36,200 9,200 3,545 27,000 293.48%Purchased Property Services 50 50 - - 0.00%Other Purchased Services 74,707 58,576 17,468 16,131 27.54%Supplies 117,044 106,285 58,271 10,758 10.12%Property 4,073 4,667 906 (594) -12.73%Other Objects - - - - 0.00%
Total 1,372,307 1,201,172 531,456 171,135 14.25%
* Year-to-Date Figures as of February 2017
2200 Instruction - Staff
31
Category Change % Inc./Dec. Impact
Salaries $116,672 19.23% Reflects current professional and support positions
Benefits $1,169 .28%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement
Purchased Prof. & Technical Services $27,000 293.48% Increase in professional development
Other Purchased Services $16,131 27.54% Increase in professional development
travel & field trips
Supplies $10,758 10.12% Increase in technical & Title I supplies
Property ($594) -12.73% Decrease in budgeted equipment
32
2300 Administration
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 3,844,634 3,411,337 1,872,212 433,297 12.70%
Benefits 2,184,326 1,967,303 952,017 217,022 11.03%
Purchased Prof. & Tech. 634,150 629,750 319,403 4,400 0.70%
Purchased Property Services 62,792 60,856 61,946 1,936 3.18%
Other Purchased Services 63,984 75,839 25,024 (11,855) -15.63%
Supplies 204,778 164,515 86,716 40,263 24.47%
Property 15,839 16,848 6,184 (1,009) -5.99%
Other Objects 2,050 1,950 2,395 100 5.13%
Total 7,012,553 6,328,398 3,325,896 684,155 10.81%
* Year-to-Date Figures as of February 2017
2300 Administration
33
Category Change % Inc./Dec. Impact
Salaries $433,297 12.70% Reflects current administrative and support positions plus 2 HS & 1 Elem. AP positions
Benefits $217,022 11.03%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement
Purchased Prof. & Technical Services $4,400 0.70% Reflects an increase for clearances &
employee physicals
Purchased Property Services $1,936 3.18% Slight increase in budgeted repairs and
maintenance
Other Purchased Services ($11,855) -15.63% Reflects an decrease in tax collector’s bonds &
administrative travel
Supplies $40,263 24.47% Reflects an increase in administrative supplies budget
Property ($1,009) -5.99% Reflects a decrease in budgeted administrative equipment
Other Objects $100 5.13% Reflects a slight addition in administrative dues and fees
34
2400 Pupil Health
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 1,152,578 989,512 419,946 163,066 16.48%Benefits 683,803 641,959 274,332 41,844 6.52%Purchased Prof. & Tech. 69,920 53,370 43,437 16,550 31.01%Purchased Property Services 1,000 1,500 16 (500) -33.33%Other Purchased Services 4,000 4,075 922 (75) -1.84%Supplies 49,490 46,785 33,497 2,705 5.78%Property 8,035 18,020 12,053 (9,985) -55.41%Other Objects 500 - - 500 -
Total 1,969,326 1,755,220 784,201 214,105 12.20%
* Year-to-Date Figures as of February 2017
2400 Pupil Health
35
Category Change % Inc./Dec. Impact
Salaries $163,066 16.48% Reflects current contractual salary obligations and current positions
Benefits $41,844 6.52%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement
Purchased Prof. & Technical Services $150 0.28% Reflects a slight increase in dental
hygiene and nursing professional services
Purchased Property Services $0 — No change
Other Purchased Services $105 2.64% Reflects a slight increase in travel
expense
Supplies ($2,405) -4.89% Reflects a slight decrease for supplies and software fees
Property $7,220 66.85% Reflects the replacement of laptops for Health Room Nurses
36
2500 Business
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 575,700 550,716 281,181 24,984 4.54%Benefits 317,877 328,569 128,231 (10,692) -3.25%Purchased Prof. & Tech. 104,300 92,000 59,591 12,300 13.37%Purchased Property Services 117,500 122,092 65,011 (4,592) -3.76%Other Purchased Services 29,500 32,500 9,711 (3,000) -9.23%Supplies 120,000 120,000 26,196 - 0.00%Property 3,700 3,700 - - 0.00%Other Objects 1,000 1,000 475 - 0.00%
Total 1,269,577 1,250,577 570,396 19,000 1.52%
* Year-to-Date Figures as of February 2017
2500 Business
37
Category Change % Inc./Dec. Impact
Salaries $24,984 4.54% Reflects current administrative and support positions
Benefits ($10,692) -3.25%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement
Purchased Prof. & Technical Services $12,300 13.37% Reflects an increase in professional
services
Purchased Property Services ($4,592) -3.76% Reflects a decrease in repair costs
and duplication services
Other Purchased Services ($3,000) -9.23% Reflects a decrease in duplication services
Supplies $0 — No change
Property $0 — No change
Other Objects $700 233.33% Reflects increase in dues and fees
Operation & Maintenance
39
2600 Operation & Maintenance
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
* Year-to-Date Figures as of February 2017
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 2,163,154 2,021,715 973,292 141,439 7.00%
Benefits 1,415,809 1,336,689 608,919 79,119 5.92%
Purchased Prof. & Tech. 1,250 900 - 350 38.89%
Purchased Property Services 3,211,179 2,740,926 1,447,441 470,253 17.16%
Other Purchased Services 697,635 649,116 577,757 48,519 7.47%
Supplies 1,332,909 1,253,339 835,021 79,570 6.35%
Property 439,500 123,825 81,501 315,675 254.94%
Other Objects - - - - 0.00%
Total 9,261,436 8,126,510 4,523,931 1,134,926 13.97%
2600 Operation & Maintenance
40
Category Change % Increase Impact
Salaries $141,439 7.00% Reflects current staffing & an additional custodial position
Benefits $79,119 5.92%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement
Purchased Prof. & Technical Services $350 38.89% Reflects increased cost to clean stadium
Purchased Property Services $470,253 17.16% Reflects an increase in contracted
services
Other Purchased Services $48,518 7.47% Reflects an increase to the general
liability insurance
Supplies $79,570 6.35% Reflects an increase in fuel oil and supplies
Property $315,675 254.94%
Replacement of maintenance truck, forklift, truck bed, shop lights, dumpsters, café tables, carpet, and doors; purchase of swipe card system
Operations & MaintenanceHeating Oil Costs
41
School Year Cost Per Gallon Total Budget
2011-2012 3.20 $1,096,448
2012-2013 2.75 $1,188,050
2013-2014 2.98 $1,006,346
2014-2015 3.02 $970,972
2015-2016 2.06 $739,824
2016-2017 1.48 $444,249
2017-2018 2.00* $409,249
*Estimated Cost
41
Transportation
43
2700 Transportation
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 130,820 124,077 65,928 6,743 5.43%
Benefits 93,605 89,344 43,773 4,261 4.77%
Purchased Prof. & Tech. 2,300 2,300 - - 0.00%
Purchased Property Services 44,000 44,000 17,013 - 0.00%
Other Purchased Services 4,360,212 4,223,824 1,177,640 136,388 3.23%
Supplies 645,036 350,072 314,022 294,964 84.26%
Property - - - - 0.00%
Other Objects - - - - 0.00%
Total 5,275,973 4,833,617 1,618,375 442,356 9.15%
* Year-to-Date Figures as of February 2017
2700 Transportation
44
Category Change % Inc./Dec. Impact
Salaries $6,743 5.43% Reflects current staff
Benefits $4,261 4.77%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement
Purchased Prof. & Technical Services $0 — No change
Purchased Property Services $0 — No change
Other Purchased Services $136,388 3.23% Reflects an increase in contracted
transportation costs
Supplies $294,964 84.26% Reflects an increase in the cost of parts & fuel
Property $0 — No change
Transportation
45
School Year Cost Per Gallon Total BudgetGas Diesel
2011-2012 2.84 3.00 $657,660
2012-2013 2.56 2.91 $843,547
2013-2014 2.76 3.02 $715,218
2014-2015 2.78 3.04 $705,450
2015-2016 1.81 2.14 $430,510
2016-2017 1.42 1.51 $314,172
2017-2018 2.78* 3.00* $605,136
*Estimated Cost
45
Fuel Costs
Technology & Media Services
47
2800 Central Support Services
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 920,578 868,714 455,903 51,865 5.97%Benefits 526,567 530,359 275,547 (3,792) -0.71%Purchased Prof. & Tech. 161,045 136,545 97,469 24,500 17.94%Purchased Property Services 301,500 301,500 239,771 - 0.00%Other Purchased Services 7,200 6,500 4,822 700 10.77%Supplies 210,935 204,809 185,611 6,126 2.99%Property 1,146,700 718,845 547,824 427,855 59.52%Other Objects 1,250 1,250 750 - 0.00%
Total 3,275,775 2,768,521 1,807,698 507,254 18.32%
* Year-to-Date Figures as of February 2017
2800 Central Support Services
48
Category Change % Inc./Dec. Impact
Salaries $51,865 5.97% Salary adjustments based on current staff
Benefits ($3,792) -0.71%Reflects adjustments to insurance categories for actual enrollments & plan changes and increases in retirement
Purchased Prof. & Technical Services $24,500 17.94% Reflects an increase due to additional
software support
Purchased Property Services 0 — No Change
Other Purchased Services $700 10.77% Increase in tech/media travel expense
Supplies $6,126 2.99% Reflects an increase in educational software costs
Property $427,855 59.52%
High School: desktops (60), teacher laptops, student devices, content creation devicesMiddle School: ELA chromebooks, Tech Ed labs, student device cart, world language devicesK-2: student iPads
49
2900 Other Support Services
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries - - - - 0.00%
Benefits - - - - 0.00%
Purchased Prof. & Tech. - - - - 0.00%
Purchased Property Services - - - - 0.00%
Other Purchased Services 92,827 93,148 92,816 (321) -0.34%
Supplies - - - - 0.00%
Property - - - - 0.00%
Other Objects - - - - 0.00%
Total 92,827 93,148 92,816 (321) -0.34%
* Year-to-Date Figures as of February 2017
50
3000 Operation of Noninstructional Services
Food Services
Student Activities
Community Service
Function Description 2017-18 Budget 2016-17 Budget Change % Inc./Dec.
3100 Food Services - - - 0.00%
3200 Student Activities 1,724,098 1,735,732 (11,634) -0.67%
3300 Community Service 90,096 88,062 2,034 2.31%
Total 1,814,194 1,823,794 (9,600) -0.53%
51
3200 Student Activities
Salaries Benefits
Purchased Prof. & Tech. Purchased Property Services
Other Purchased Services Supplies
Property Other Objects
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Salaries 736,305 824,890 327,172 (88,585) -10.74%Benefits 222,835 176,261 104,316 46,574 26.42%Purchased Prof. & Tech. 220,058 229,722 50,455 (9,664) -4.21%Purchased Property Services 38,250 35,750 - 2,500 6.99%Other Purchased Services 176,317 176,730 12,829 (413) -0.23%Supplies 250,783 222,929 11,983 27,854 12.49%Property 66,600 56,600 - 10,000 17.67%Other Objects 12,950 12,850 7,677 100 0.78%
Total 1,724,098 1,735,732 514,432 (11,634) -0.67%
* Year-to-Date Figures as of February 2017
3200 Student Activities
52
Category Change % Inc./Dec Impact
Salaries ($88,585) -10.74% Reflects current salaries
Benefits $46,574 26.42% Increase in retirement rate
Purchased Prof. & Technical Services ($9,664) -4.21% Reflects decrease in overall
professional/technical services
Purchased Property Services $2,500 6.99% Reflects increase for instrument repairs
Other Purchased Services ($413) -0.23% Reflects slight change in transportation costs
Supplies $27,854 12.49% Increase to replace choral robes at Cedar Cliff and Red Land
Equipment $10,000 17.67% Reflects an increase in athletic equipment
Other Objects $100 .78% Slight increase in dues and fees
53
3300 Community ServicesDescription 2017-18 Budget 2016-17 Budget 2016-17
Year-to-Date*Budget to
Budget% Inc. /Dec.
Salaries 7,913 6,932 5,939 981 14.16%
Benefits 3,183 2,831 2,210 352 12.43%
Purchased Prof. & Tech. - - - - 0.00%
Purchased Property Services - - - - 0.00%
Other Purchased Services 75,000 75,000 - - 0.00%
Supplies 4,000 3,299 1,004 701 21.25%
Property - - - - 0.00%
Other Objects - - - - 0.00%
Total 90,096 88,062 9,153 2,034 2.31%
* Year-to-Date Figures as of February 2017
3300 Community Services
54
Category Change % Inc./Dec. Impact
Salaries $981 14.16% Incomplete Title I Budget
Benefits $352 12.43% Incomplete Title I Budget
Other Purchased Services $0 — No change
Supplies $701 21.25% Incomplete Title I Budget
55
4000 Facilities Acquisition
Function Description 2017-18 Budget 2016-17 Budget Change % Inc. /Dec.
4200 Site 638,640 - 638,640 -
4600 Property 206,000 31,500 174,500 553.97%
Total 844,640 31,500 813,140 2581.40%
56
4200-4600 Facilities Acquisition
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget % Inc. /Dec.
Salaries - - - - 0.00%
Benefits - - - - 0.00%
Purchased Prof. & Tech. - - - - 0.00%
Purchased Property Services - - - - 0.00%
Other Purchased Services - - - - 0.00%
Supplies - - - - 0.00%
Property 844,640 31,500 29,707 813,140 2581.40%
Other Objects - - - - 0.00%
Total 844,640 31,500 29,707 813,140 2581.40%
* Year-to-Date Figures as of February 2017
4000 Facilities Acquisition
57
Category Change % Inc./Dec. Impact
FacilityImprovements $813,140 2581.40%
CCTV upgradesWest Shore Stadium - sound system improvements and fencing modificationsCedar Cliff and Red Land - security upgrade, reconditioning restrooms, tennis court reconditioningRed Land - track replacement, tennis court access, stairwell roof replacement Crossroads - bridge replacementRed Mill - window replacement
58
5000 Other Expenditures & Financing
Debt Service
Fund Transfers
Budgetary Reserve
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Debt Service 6,337,609 6,299,589 5,139,962 38,020 0.60%
Fund Transfers 706,031 742,488 - (36,457) 0.00%
Budgetary Reserve 300,000 388,968 - (88,968) -22.87%
Total 7,343,640 7,431,044 5,139,962 (87,404) -1.18%
* Year-to-Date Figures as of February 2017
59
5100-5200-5900 Other Financing Uses
Other Objects
Other Uses
Description 2017-18 Budget 2016-17 Budget 2016-17 Year-to-Date*
Budget to Budget
% Inc. /Dec.
Other Objects 1,363,100 1,553,154 581,858 (190,054) -12.24%
Other Uses 5,980,540 5,877,891 4,558,104 102,649 1.75%
Total 7,343,640 7,431,044 5,139,962 (87,404) -1.18%
* Year-to-Date Figures as of February 2017
5100 Debt Services5200 Fund Transfers5900 Budgetary Reserve
60
Category Change % Inc./Dec. Impact
Other Objects ($190,054) -12.24%Amount budgeted is based on the current debt service payment schedule
Other Uses $102,649 1.75%
Amount budgeted is based on the current debt service payment schedule & a transfer to the Capital Reserve
61
Current Status2017-2018Expenditures
Expenditure Budget as of February 21, 2017 $114,577,168
2016-2017Revenues
Revenue Budget(to include 2.89% Base Index) $113,852,710
Difference (Revenue to Expenditures) as of February 27, 2017 = -724,458
2016-2017Capital Reserve Analysis
Balance as ofJanuary 2017 $6,066,450
Transfer from General Fund $6,500,000
Estimated Expenditures During 2016-17 -3,595,005
June 30, 2017Estimated Ending Balance $8,971,445
2016-2017Fund Balance
2016-2017 Beginning Fund Balance $18,130,294
Fund Balance Used to Balance 2016-17 Budget -144,629
Committed/Assigned Funds -2,525,440
Transfer to Capital Reserve -6,500,000
June 30, 2017 Estimated Ending Fund Balance $8,960,225