foil WEST CHESTEF AREA SCHOOL DISTRICT 2001-02 BUDGET

PROJ ECTED $ 4,985,000 880,000 $ B U DGET 5,073,620 985,600 166,400 1,973,960 291,200 INCR/ DECR $ 88,620 105,600 6,400 355,960 11,200 INCR/ DECR 1.8% 12.0% 4.0% 22.0% 4.0% 111,000 111,000 4,649,333 4,985,762 336,429 1,170,844 711,372 459,472 370,000 427,500 57,500 15,000 15,000 140,000 165,000 25,000 10,000 109,000 99,000 $ 14,389,177 $ 15,015,414 $ 626,238 BENEFITS FOR NEWHIRES: $ 470,685 TOTAL 2001-02 BUDGETED EMPLOYEE BENEFITS $ 15,486,099 7.6% 101WEST CHESTER AREA SCHOOL DISTRICT BENEFIT MEDICAL DENTAL VISION PRESCRIPTION LIFE INSURANCE DISABILITY SOCIAL SECURITY RETIREMENT TUITION UNEMPLOYMENT COMPENSATION WORKERS COMPENSATION OTHER TOTAL 2001-02 BUDGET 160,000 1,618,000 280,000 0.0% 7.2% .392% 15.5% 0.0% 17.9% 4.4%

108WEST CHESTER AREA SCHOOL DISTRICT 2001-02 BUDGET MAJOR BUDGETED EXPENSE INCREASES/ DECREASES CATEGORY 300 PROF & TECh SERVICES 400 PURCHASED PROPERTY SERVICES 500 OTHER PURCHASED SERVICES 600 SUPPLIES! BOOKS 700 PROPERTY INCREASE! DECREASE FROM 2000-01 ANTIC. $ 420,550 $37,764 $1,108,939 $249,477 $106,727 1100 AL?IERNATIVE EDUCATION $ 75,000 1100 CCIU SUBSTITUTE SERVICE $ 90,000 1101 SC! IOOL BUILDING COPIER EXPENSE $28,000 1100 CHARTER SCFIOOI TUITION $400,000 1100 CURRICULUM PROPOSAl S $29,000 $31,000 1100 SCHOOl BUILDING SUPPLIES & EQUIPMENT $222,443 $42000 1200 CCIU SPECIAL EDUCATION SERVICES $49,400 1200 SPECIAL EDUCATION TUITIONS $240,000 1200 START-UP SUPPLIES FOR NEW CLASSES $46,000 1200 SPECIAl. EDUCATION EQUIPMENT $30,000 1300 CENTER FOR ARTS AND TECH. TUITION $131,000 1300 CURRICULUM PROPOSAL $57,700 $98,000 1400 TFFNAGE PARENT PROGRAM $9,000 2100 SAFE SCHOOl S $34,000 2100 CCIU PSYCIIOLOGICAI. SERVICES $ 13,000 2100 PSYCHOLOGIST OFFICE SUPPLIES $23,000 2200 STAFF DEVELOPMENT $31,000 2200 EQUIP. RENTAL/REPAIR FOR CURR. SUPERS. $7,400 2200 CURRICULUM OFFICES $13,300 $13,000 2300 SENIOR CITIZENS TAX PROGRAM $25,000 2300 SUPPORT STAFF NEGOTIATIONS $28,000 2300 TAX COLLECTION FEES $32,500 2300 INVESTIGATION SERVICES $10,000 2300 LAND ACQUISITION LEGAL $50,000 2300 TAX COLLECTOR BONDING $35,000 2300 CENTRAL OFFICE COMMUNICATIONS $17,000 2300 SCHOOL BOARI LEGAL $14,000 2300 RECLASSIFICATION OF PAPER SUPPLIES IN PRINCIPALS? BUDGETS $35,000 2300 ADMIN. OFFICE SUPPI IES & EQUIPMEN?I $34,000 $35,000 2500 GASB34/FIXED ASSET STUDY $40,000 2500 BUSINESS OFFICE EQUIPMENT $15,000 2600 SECURITY GUARDS & CUSTODIAL $86,000 2600 El ECTRICAL MAINTENANCE $10,000 2600 MAINTENANCE SUPPL IES/EQUIPMENI? $31,000 $10,000 2700 SOFTWARE MAINTENANCF $13,500 2700 ADDITIONAl BUSES & INC. DAILY RAT!? $507,000 2700 CAMFRAS ON BUSES $45,000 2800 ADMIN. SOF?I WARE MAINTENANCE/EQUP. $44,000 $14,000 3300 SECURITY AIDES & TRAFFIC CONTROL HSs $10,000 4000 GENERAL FUND MAINTENANCE PROJECTS $340,000 * INCLUDES BUILDING SHARE OF COSTS PAID OUT OF THE PER PUPIL ALLOCATION

800 900 OTHER OTHER OBJECTS FINANCING USES INCREASE/ DECREASE FROM 2000-01 $3,188,434 $705,608 *INCREASE IN DEBT SERVICE: INTEREST $ 338,930 PRINCIPAL $1,014,000 *INCREASE/ DECREASE IN CONTRIBUTION TO CAPITAL RESERVE FUND: S 308,392 *BUDGET CONTINGENCY IN 2001-02 BUDGET: $2,846,769 *REFUNDS OF TAX APPEALS $0 *OTHER $ 2,735 109WEST CHESTER AREA SCHOOL DISTRICT 2001-02 BUDGET OTHER OBJECTS AND OTHER FINANCING USES

110WEST CHESTER AREA SCHOOL DISTRICT 2001-02 BUDGET CURRENT AND FUTURE FINANCING AND DEBT SERVICE FOR THE DISTRICT?S CAPITAL PROGRAM Over the last 13 years, the District has renovated and expanded 8 elementary schools including Pennwood, East Bradford, Westtown-Thornbury, Fernhill, Exton, East Goshen, Mary C. Howse, and Glen Acres; partially renovated Henderson High School; renovated the Spellman Administration building; constructed Sarah W. Starkweather Elementary School; constructed the new Peirce and Stetson Middle Schools; constructed the new warehouse; and completed numerous maintenance projects throughout the District. In addition, the District has completed the infrastructure for a District-Wide Area Network. These projects have resulted in a number of financings. As of June 30, 2001, the District has nine General Obligation Bond Series which include: $17.2 million Series of 1993, $23.23 million Series A of 1993, $3.15 million Series of 1995, $13.01 million Series of 1996, $24.0 million Series of 1998, $17 million Series A of 1998, $9.82 million Series of 1999, $9.995 million Series of 2001, $10.68 million Refunding Series of 2001, and $13.46 million in Delaware Valley Regional Finance Authority DVRFA Notes. Debt service payments for those issues will be in the $12.5 million range during the next eight years. This debt service amount represents 9.9% of our General Fund expenses and is the equivalent of 1.8 mills in Chester County. In addition to the Bond Issues and Notes listed above, the District has $15.25 million in Dauphin County General Authority DCGA Notes and $20 milllion in new Delaware Valley Regional Finance Authority Notes. These temporary financings are exempt from arbitrage rebate provisions of the federal internal revenue code. The Dauphin County General Authority Notes and these Delaware Valley Regional Finance Authority Notes will be replaced with permanent financing as outlined below. The District will need additional financing based on future approved and proposed projects listed on the October, 2000 Capital Projects update. Major approved projects to be completed over the next six years include the construction of a new Henderson High School on a site to be acquired, the renovation of the existing Henderson building into Fugett on Montgomery Avenue, the expansion of East High School into a renovated portion of the East/Fugett complex and expansion of East?s gym. In addition, proposed projects are included for secondary athletic facilities and the District?s facility maintenance program. Total project expenditures are estimated to be $159 million over the next six years. In the future the District will need an additional $115.1 million to finance the remainder of our active projects as well as our proposed capital projects. This includes the replacement of the temporary financing. The District does not have a formal plan in place for the future financings. As in the past, the District could use a series of interim financings as well as General Obligation Bonds. To demonstrate the financial impact of the funding needed for the District?s capital program, we created a debt service schedule for a series of financings throughout the remainder of the capital program. The financing plan does not include the use of accumulated Capital Reserve funds for the program. The School Board is using the Reserve to fund technology equipment. The financings consist of four General Obligation Bond issues as follows: $20.0 million in 2002, $30.0 million in 2003, $40.0 million in 2004, and $25.1 million in 2005. Based on these financings our debt service is projected to increase significantly over the next five years. Specific increases in debt service amounts and relative increases in millage are as follows: $1.5 million or .20 mills in 2002-03, $2.4 million or .28 mills in 2003-04, $3.2 million or .38 mills in 2004- 05, $2.4 million or .26 mills in 2005-06 and $0.4 million or .05 mills in 2006-07.

111WEST CHESTER AREA SCHOOL DISTRICT 2001 -02 BUDGET OTHER INDIRECT COSTS OF THE DISTRICT?S CAPITAL PROGRAM As a result of expanded facilities, the District will also incur additional expenses for staff as well as heating, electric, sewage and water, telephones, maintenance services and insurance. On average the District has one FTE custodian for every 20,000 square feet of facility space. As the District adds classrooms, more custodians will be hired and additional custodial supplies are needed to support the cleaning function of the buildings. As more students enter the District, additional classroom teachers and support staff are needed. This generates the need for space as well as telephone/modem lines and other increased utilities. Expanded buildings also generate additional maintenance for roofs, floors, windows and window treatments. Fortunately our renovations of 8 elementary schools, the rebuilding of 2 middle schools, and HVAC renovation of Henderson High School over the last 13 years have included more efficient electrical components such as lighting, mechanical systems, and HVAC, which have generated savings for the District.

2000 - 01 121,174,000 5,483,000 5,342,391 176,228,120 2001 - 02 125,954,000 6,497,000 5,776,088 163,955,033 2002 - 03 119,518,000 7,163,000 5,342,254 151,449,779 2003 - 04 112,414,000 7,487,000 5,042,549 138,920,230 2004 - 05 104,984,000 7,842,000 4,720,668 126,357,562 2005 - 06 97,198,000 8,169,000 4,373,514 113,815,048 2006 - 07 89,082,000 8,463,000 4,086,524 101,265,524 2007 - 08 80,668,000 8,859,000 3,689,176 88,717,348 2008 - 09 71,855,000 9,301,000 3,265,228 76,151,120 2009 - 10 62,594,000 9,622,000 2,815,565 63,713,555 2010 - 11 53,008,000 6,329,000 2,342,405 55,042,150 2011 - 12 46,709,000 6,304,000 2,048,794 46,689,356 2012 - 13 40,429,000 6,607,000 1,755,976 38,326,380 2013 - 14 33,839,000 6,942,000 1,445,724 29,938,656 2014 - 15 26,905,000 7,280,000 1,116,733 21,541,924 2015 - 16 19,625,000 6,301,000 803,386 14,437,538 2016 - 17 13,313,000 5,305,000 529,088 8,603,450 2017 - 18 7,735,000 2,655,000 334,835 5,613,615 2018 - 19 5,080,000 1,375,000 236,123 4,002,493 2019 - 20 3,705,000 1,440,000 166,498 2,395,995 2020 - 21 2,265,000 1,520,000 93,373 782,623 2021 - 22 745,000 11,425,000 37,623 0 0 112WEST CHESTER AREA SCHOOL DISTRICT 2001 -02 BUDGET DEBT SERVICE SCHEDULE - TOTAL Debt ServiceYEAR Outstanding Debt Servic e Payments Debt Service Outstanding July 1 Principal Interest June 30 principal only principal & int

G. 0. Notes G. 0. Notes G. 0. Bonds 0. 0. Bonds 0. 0. Bonds G.O.Bonds G.O.Bonds GO. Bonds GO. Bonds GO. Bonds GO. Bonds 3-Del Val Del Val Series Series A Series Series Series Series Series A Refund?g Series Series School 11/2000 7/1993 10/1993 2/1995 2/1996 3/1999 1/1998 1/1998 5/2001 3/2001 Year $14.390M $13.461M $17.210M $23.230M $3.150M $13.070M $9.8200M 4 4 j.fl 4 $10.68M $9.995M IQ 2000 01* 375,294 241,376 1,055,315 3,227,282 612,103 708,518 795,915 2,049,378 1,381,355 378,857 0 10,825,391 2001-02 1,128,445 1,051,495 3,227,462 611,065 709,631 791,803 2,044,633 1,378,070 782,759 547,726 12,273,088 2002-03 1,086,200 1,052,245 3,229,799 1,317,313 796,748 2,047,228 1,382,878 813,510 779,335 12,505,254 2003-04 1,096,925 1,052,495 3,228,004 1,320,591 795,634 2,046,868 1,380,965 825,758 782,310 12,529,549 2004-05 1,107,443 1,067,245 3,225,639 1,321,593 798,543 2,048,350 1,382,275 827,191 784,390 12,562,668 2005-06 1,118,700 1,005,515 3,265,763 1,320,246 795,445 2,047,050 1,381,655 827,595 780,545 12,542,514 2006-07 1,130,628 4,266,155 1,321,366 796,063 2,048,388 1,379,045 826,935 780,945 12,549,524 2007-08 1,143,155 4,253,305 1,324,415 790,490 2,046,613 1,379,494 829,960 780,745 12,548,176 2008-09 1,155,230 4,262,825 1,319,300 793,715 2,045,915 1,378,063 826,630 784,550 12,566,228 2009-10 1,169,765 4,121,275 1,321,025 790,613 2,045,943 1,379,378 827,240 782,328 12,437,565 2010-11 1,183,673 332,325 1,319,775 796,185 2,045,593 1,382,933 826,655 784,268 8,671,405 C 2011-12 1,198,883 829,480 784,918 8,352,794 2012-13 1,215,290 825,531 784,238 8,362,976 2013-14 1,231,808 829,764 782,188 8,387,724 2014-15 1,249,348 827,145 783,218 8,396,733 2015-16 1,267,805 827,618 783,073 7,104,386 2016-17 826,170 781,753 5,834,088 2017-18 827,625 784,258 2,989,835 2018-19 827,000 784,123 1,611,123 2019-20 824,625 781,873 1,606,498 2020-21 830,250 783,123 1,613,373 2021-22 782,623 782,623 1,320,348 1,317,590 1,321,773 1,317,768 795,304 793,048 794,283 793,873 796,676 797,550 2,045,218 2,045,968 2,046,738 2,047,233 2,047,536 2,046,870 1,378,645 1,381,313 1,381,173 1,378,150 1,381,679 1,381,745 1,377,953 $17724671 ZL 2Qi. J4Q3 $13511 884 $34795516 $24,846,765 $16868297 $16202524 *The Refunding Series of 5/2001 includes an interest payment on the refinanced $9.99M Series of 2000.WEST CHESTER AREA SCHOOL DISTRICT 2001 -02 BUDGET DEBT SERVICE SCHEDULE FOR GENERAL OBLIGATION BONDS

CURRENT DEBT 2002 ISSUE 2003 ISSUE 2004 ISSUE 2005 ISSUE SERVICE $ 20,000,000 $ 30,000,000 $ 40,000,000 $ 25,100,000 YEAR GOBs GOB GOB GOB GOB TOTAL 2000 - 1 10,825,391 10,825,391 2001 - 2 12,273,088 12,273,088 2002 - 3 12,505,254 1,320,722 13,825,976 2003 - 4 12,529,549 1,690,530 1,981,132 16,201,211 2004 - 5 12,562,668 1,692,565 2,538,335 2,641,408 19,434,976 2005 - 6 12,542,514 1,687,878 2,536,270 3,381,030 1,657,518 21,805,210 2006 - 7 12,549,524 1,691,678 2,536,858 3,385,100 2,119,900 22,283,059 2007 - 8 12,548,176 1,693,455 2,534,818 3,385,725 2,119,885 22,282,059 2008 - 9 12,566,228 1,692,815 2,535,105 3,382,845 2,122,835 22,299,828 2009 - 10 12,437,565 1,689,688 2,536,893 3,381,400 2,123,475 22,169,020 2010 - 11 8,671,405 1,689,003 2,534,828 3,380,368 2,121,765 18,397,368 2011 - 12 8,352,794 1,690,843 2,533,800 3,379,365 2,122,215 18,079,017 2012 - 13 8,362,976 1,689,905 2,534,060 3,382,995 2,124,493 18,094,429 2013 - 14 8,387,724 1,691,145 2,535,285 3,381,415 2123,250 18,118,819 2014 - 15 8,396,733 1,688,280 2,537,145 3,379,540 2,123,910 18,125,608 2015 - 16 7,104,386 1,691,670 2,537,848 3,382,020 2,121,160 16,837,084 2016 - 17 5,834,088 1,691,190 2,537,655 3,381,290 2,119,945 15,564,168 2017 - 18 2,989,835 1,691,780 2,536,935 3,377,793 2123,728 12,720,070 2018 - 19 1,611,123 1,688,095 2,535,320 3,377,113 2,122,410 11,334,061 2019 - 20 1,606,498 1,690,070 2,537,435 3,378,575 2,121,530 11,334,108 2020 - 21 1,613,373 1,692,060 2,532,610 3,376,490 2,120,735 11,335,268 2021 - 22 782,623 1,688,698 2,535,740 3,380,440 2.119,665 10,507,166 2022 - 23 1,689,903 2,535,843 3,379,420 2,122,953 9,728,118 2023 - 24 2,537,503 3,382,988 2,119,933 8,040,423 2024 - 25 3,385,103 2,120,510 5,505,613 2025 - 26 2,119,000 2,119,000 114WEST CHESTER AREA SCHOOL DISTRICT 2001 -02 BUDGET WEST CHESTER AREA SCHOOL DISTRICT DEBT SERVICE SCHEDULE INCLUDING PROPOSED CAPIT PERMANENT FINANCINGS AL PROJECTS TOTAL 187,053,509 35,131,970 52,701,414 70,262,421 44,090,813 389,240,133

115WEST CHESTER AREA SCHOOL DISTRICT 2001 -02 BUDGET Computation of Nonelectoral bebt Margin June 30, 2001 Formula for bebt Limit: For the Fiscal Year Ended June 30 2000 1999 1998 Total Revenues Less: Required beductions if Included in Total Revenues a, Rental & Sinking Fund Expenditures b. Refunds from Prior Years Expenditures c. Receipts from Other LEAs d. Sale of Property & Non-Recurring Revenue e. Fund Transfer f. Grants $114,760,857 $881,940 $12,010 $173,012 so $2,582,653 $0 $104,911,635 $750,098 $35,917 $159,957 so $1,483,214 $131,430 $97,268,000 $1,077,375 $34,447 $125,260 $0 $0 $99,179 Net Revenue $111,111,242 $102,351,019 $95,931,739 Total Net Revenues for Three Years Borrowing Base--Average Net Revenues for Three Year Period Multiplier Total Nonelectoral bebt Limit Less: Amount of bebt Applicable to bebt Limit $309,394,000 $103,131,333 2 25% $232,045,500 $161,456,000 Total bebt Margin $70,589,500 NOTE The Local Government Unit bebt Act Act 52 of 1978, re-enacting and amending Act 185 of 1972 describes debt limits for all local government units in Pennsylvania. The ?bebt Act? is administered by the Pennsylvania bepartment of Community & Economic bevelopment.

116WEST CHESTER AREA SCHOOL DISTRICT 2001 -02 BUDGET DEBT STATEMENT As of June 30, 2001 Gross Outstanding General Obligation Bonds-Refunding Series of 2001 General Obligation Note, Series of 2001 Delaware Valley Regional Auth. General Obligation Bonds-Series of 2001 General Obligation Note, Series of 2000 Delaware Valley Regional Auth. General Obligation Note-Series of 2000 Dauphin County General Authority General Obligation Bonds-Series of 1999 General Obligation Bonds-Series A of 1998 General Obligation Bonds-Series of 1998 General Obligation Bonds-Series of 1996 General Obligation Bonds, Series of 1995 General Obligation Bonds, Series A of 1993 General Obligation Bonds, Series of 1993 TOTAL PRINCIPAL OF DIRECT DEBT $ 10,680,000 20,000,000 9,995,000 13,461,000 15,250,000 9,225,000 16,345,000 22,610,000 12,735,000 595,000 14,465,000 16,095,000 $ 161,456,000

99WEST CHESTER AREA SCHOOL DISTRICT 2001-02 BUDGET COMPARISON OF 2000-01 ANTICIPA TED TO 2001-02 BUDGET EXPENSE CATEGORY 2000-01 ANTICIPATED 2001-02 BUDGET INCRI DECR % OF BUDGET SALARIES $61,275,592 $65,862,003 $ 4,586,411 52.9% BENEFITS $14,389,177 $15,486,099 $ 1,096,922 12.4% SUBTOTAL SALARY & BENEFITS $75,664,769 $81,348,102 $ 5,683,333 65.3% PROFESSIONAL & TECHNICAL S 5,504,850 $ 5,925,400 $ 420,550 4,8% SERVICES PURCHASED PROPERTY $ 2,653,000 $ 2,690,764 $ 37,764 2.2% SERVICES OTHER PURCHASED SERVICES $ 13,822,330 $14,931,269 $1,108,939 12.0% SUPPLIES/BOOKS $ 2,907,723 $ 3,157,200 $ 249,477 2.5% PROPERTY $ 1,082,600 S 1,189,327 $ 106,727 1.0% OTHER OBJECTS $ 5,669,908 S 8,858,342 S 3,188,434 7.1% OTHER FINANCING USES $ 5,791,392 $ 6,497,000 $ 705,608 5.2% TOTAL $113,096,572 $124,597,404 $11,500,832 1 00.0%

100WEST CHESTER AREA SCHOOL DISTRICT 2001-02 BUDGET 2000-01 HEAD COUNT - GENERAL FUND BUDGETED APPROVED POSITIONS 111 Administrative 121 Professional 141 Technical 151 Clerical 154 Aides 155 School Aides 161 OpiMaint. TOTAL Regular Prog. 1100 628.83 9.12 1.84 639.79 Special Programs 1200 Life Skills 1211Emotional Suppt. 1231Learning Suppt. 1241Gifted 1243Physical Support 1260 Subtotal 3.00 0.50 2.00 3.00 4.50 60.00 12,00 3.00 0.50 1.00 4.00 62.86 3.00 8.00 3.50 81.50 3.50 78.86 167.36 Vocational Educ. MarkefingiDist. Ed. 1320Home Economics 1340IndustrialArts 1350Business 1360 Subtotal 2.00 10.45 11.10 6.00 29.55 29.55 Other Inst. Prog. 1490 1.00 1.00 Pupil Personnel Guidance 2120Attendance 2130Psychological 2140Social Work 2160 Subtotal 33.00 9.40 1.00 9.00 3.25 3.75 43.40 9.00 7.00 59.40 Inst. Staff Support Audiovisual 2220School Library 2250 Development 2260 Subtotal 7.10 2.00 15.00 0.40 2.00 3.50 14.50 7.10 17.40 5.50 14.50 44.50 Administration Tax Assess & CoIl. 2330Staff RelationslNegofiations 2340Superintendent Svcs. 2360Community Relations 2370Principal Svcs. 2380 Subtotal 2.00 3.00 24.00 0.40 1.00 1.00 2.00 4.00 4.00 0.50 26.00 29.00 0.40 2.00 36.50 67.90 Pupil Health Nursing Services 2440Nonpublic Health Svcs. 2450 Subtotal ___________ 9.72 2.48 7.00 1.00 12.20 8.00 20.20 Business 2500 2.00 4.80 9.50 16.30 Oper. & Maint. Oper. & Maint. Supervision 2610Building Services 2620 Subtotal 1.00 17.00 3.00 1.00 100.60 1.00 17.00 3.00 101.60 122.60 Transportation 2700 Nonpublic Transportation 2750 Subtotal 0.50 0.50 0.40 0.60 1.00 1.00 2.00 Central Support Svcs. 2840 1.00 1.00 2.00 Other Support Svcs. 2900 0.00 Student Activities 3200 2.00 2.00 4.00 GRAND TOTAL ? 42 Q 2J?ZQ Q QQ 1Q A J JiU.&Q J.j.Th Q Excludes Federal Programs and Technology Fund

2000-01 HEAD COUNT - GENERAL FUND ACTUAL APPROVED POSITIONS Eoclades Federal Pmgrams and Technology Fund WEST CHESTER AREA SCHOOL DISTRICT 101 2001-02 BUDGET 111 Administrative 121 Professional 141 Technical 151 Clerical 154 Aides 155 School Aides 161 Op./Maint. TOTAL Regular Prog. 1100 627.60 9.17 1.47 638.24 Special Programs° 1200Life Skills 1211Emotional Suppt. 1231Learning Suppt. 1241Gifted 1243Physical Support 1260 Subtotal 2.00 0.50 2.00 3.00 4.00 60.00 12.00 3.00 0.50 1.00 4.00 61.86 3.00 8.00 2.50 81.00 3.50 77.86 164.86 Vocational Educ. MarketinglDist, Ed. 1320Home Economics 1340Industrial Arts 1350Business 1360 Subtotal 2.00 11.00 11.80 6.00 30.80 30.80 Otherlnst.Prog. 1490 1.00 1.00 Pupil Personnel° 2110 Guidance 2120Attendance 2130Psychological 2140Social Work 2160 Subtotal 1.00 33.00 9.60 1.00 9.00 3.50 4.00 1.00 43.60 9.00 7.50 61.10 Inst. Staff Support Audiovisual 2220School Library 2250 Development 2260 Subtotal 7.10 2.00 15.00 0.40 2.00 3.50 14.50 7.10 17.40 5.50 14.50 44.50 Administration Tax Assess & CoIl. 2330Staff Relations/Negotiations 2340Superintendent Svcs. 2360Community Relations 2370Principal Svcs. 2380 Subtotal 2.00 3.00 24.00 0.40 1.00 1.00 2.00 4.00 4.00 0.50 26.00 2900 040 2.00 36.50 67.90 Pupil Health Nursing Services 2440Nonpublic Health Svcs. 2450 Subtotal 11.00 3.00 6.00 1.40 14.00 7.40 21.40 Business 2500 2.00 4.80 9.50 16.30 Oper. & Maint. Oper. & Maint. Supervision 2610Building Services** 2620 Subtotal 1.00 17.00 3.00 1.00 101.80 1.00 17.00 3.00 102.80 123.80 Transportation 2700 Nonpublic Transportation 2750 Subtotal 0.50 0.50 0.40 0.60 1.00 1.00 2.00 Central Support Svcs. 2840 1.00 1.00 2.00 Other Support Svcs. 2900 0.00 Student Activities 3200 2.00 2.00 4.00 GRAND TOTAL i Q 21U Q 1Q2 JAZ 1QL Q 1177.90 AssI Director of Pupil Services moved from 1200 to 2110 ?Board approved 2 additional custodi005 and 8 FTP reduction for outsourced security services

102WEST CHESTER AREA SCHOOL DISTRICT 2001-02 BUDGET 2001 -02 HEAD COUNT - GENERAL FUND BUDGETED APPROVED POSITIONS Excludes Federal Programs and Technology Fund 111 Administrative 121 Professional 141 Technical 151 Clerical 154 Aides 155 School Aides 161 Op./Maint. TOTAL Regular Prog. 1100 636.86 9.17 1.47 647.50 Special Programs 1200 Life Skills 1211Emotional Suppt. 1231Learning Suppt. 1241Gifted 1243Physical Support 1260 Subtotal 2.00 0.50 2.00 3.00 4.00 67.00 12.00 3.00 0.50 1.00 4.00 61.86 3.00 8.00 2.50 88.00 aso 77.86 171.86 Vocational Educ. Marketing/Dist. Ed. 1320Home Economics 1340Industrial Arts 1350Business 1360 Subtotal 2.00 11.00 11.80 6.00 30.80 30.80 Other Inst. Prog. 1490 0.00 Pupil Personnel 2110 Guidance 2120Attendance 2130Psychological 2140Social Work 2160 Subtotal 1.00 35.00 11.00 1.00 9.00 1.00 3.50 4.00 4.00 1.00 47.00 9.00 8.50 4.00 69.50 Inst. Staff Support Audiovisual 2220School Library 2250 Development 2260 Subtotal 7.10 2.00 15.00 0.40 2.00 3.50 14.50 7.10 17.40 5.50 14.50 44.50 Administration Tax Assess & CoIl. 2330Staff Relations/Negotiations 2340Superintendent Svcs. 2360Community Relations 2370Principal Svcs. 2380 Subtotal 2.00 3.00 29.00 0.40 1.00 1.00 2.00 4.00 4.00 0.50 26.00 1000 34.00 0.40 2.00 36.50 10.00 82.90 Pupil Health Nursing Services 2440Nonpublic Health Svcs. 2450 Subtotal 11.00 3.40 6.00 1.80 14.40 7.80 22.20 Business 2500 2.00 4.80 9.50 16.30 Oper. & Maint. Oper, &Maint. Supervision 2610Building Services 2620 Subtotal 1.00 17.00 3.00 1.00 105.80 1.00 17.00 3.00 106.80 127.80 Transportation 2700 Nonpublic Transportation 2750 Subtotal 0.50 0.50 0.40 0.60 1.00 1.00 2.00 Central Support Svcs. 2840 1.00 1.00 2.00 Other Support Svcs. 2900 0.00 Student Activities 3200 2.00 2.00 4.00 GRAND TOTAL 4 90 4L.90 ZQ Q JJ. t41 i90 Q 12Z1

103WEST CHESTER AREA SCHOOL DISTRICT REVISIONS TO STAFFING 2001 -02 BUDGET RATIONALE FOR ADDITIONAL STAFFING REQUESTS BY FUNCTION FUNCTION 1100 Position FTE Rationale Net Salary & Benefit Cost Secondary Classroom 12.26 Increase staff to accommodate enrollment changes & course 654,018 selections at the secondary level Elementary Classroom 5.00 Reduce staff to accommodate enrollment and section changes 266,728 in concert with current section maximums ESL Classroom 2.00 Increase staff to accommodate enrollment, education requirements 106,691 and OCR regulations FUNCTION 1200 Position FTE Rationale Net Salary & Benefit Cost Special Ed. Classroom 7.00 Increase staff to accommodate additions for early intervention 373,420 and the number of students currently in the referral process FUNCTION 2100 Position FTE Rationale Net Salary & Benefit Cost School Psychologists 1.60 Increase Psychologists needed due to an increase in identified 85,353 students and reevalutions caused by IDEA 97 Pupil Services Secretary 1.00 Increase staff to accommodate the additional clerical workload 30,643 brought on by changes in Pupil Services and Special Education Security/Greeters 4.00 Increase staff to accommodate ?Safe Schools Initiatives? 100,000 Crisis Intervention Specialist 1.00 Increase staff to accommodate iiSafe Schools Initiatives 39,550 Drug/Alcohol Abuse Counselor 1.00 Increase staff to accommodate ?Safe Schools Initiatives? 67,200 FUNCTION 2400 Position FTE Rationale Net Salary & Benefit Cost School Nurse-certified 0.40 Increase nurses to provide coverage at Sts. Peter and 20,760 School Nurse-RN/LPN 0.40 Paul School opening in the fall of 2001 9,903 FUNCTION 2300 Position FTE Rationale Net Salary & Benefit Cost Ass?t High School Principal 2.00 Increase staff to accommodate the enrollment changes at the high 168,098 school level and to allow for an Ass?t Principal at each grade level. Elementary Non-instructional 10.00 Add staff to allow for a full lime office aide at each elementary 201,710 Assistants school Middle School Assistant Principals 3.00 Increase staff to accommodate the enrollment changes at the middle 189,100 school level FUNCTION 2600 Position FTE Rationale Net Salary & Benefit Cost Custodians 4.00 Increase staff to allow for a 3rd shift at East High School and to 143,515 allow the transfer of 2 A-scale custodians to the Maintenance Dept. TOTALGENERALFUND 44.66 1,923,233 TECHNOLOGY FUND - FUNC TION 11 00 Position FTE Rationale Net Salary & Benefit Cost Tech Associates 2.00 Increase staff to accommodate increased equipment at the high 40,342 ._________________________________ school level TOTAL TECHNOLOGY FUND 2.00 $ 40,342 GRAND TOTAL 46.66 $ 1,963,575

STAFF CHANGES - 7.26 REGULAR EDUCATION TEACHERS - 2.0 ESL TEACHERS - 7.0 SPECIAL EDUCATION TEACHERS - 1.6 SCHOOL PSYCHOLOGISTS - 1.0 PUPIL SERVICES SECRETARY - 2.0 ASSISTANT HIGH SCHOOL PRINCIPALS - 3.0 ASSISTANT MIDDLE SCHOOL PRINCIPALS - 1.0 DRUG/ALCOHOL SPECIALIST - 1.0 CRISIS INTERVENTION SPECIALIST - 4.0 SECURITY/GREETERS - 1.0 TEENAGE PARENT AIDE - 10.0 NON-INSTRUCTIONAL ELEMENTARY ASSISTANTS - .4 CERTIFIED AND .4 RN/LPN NURSE - 4.0 FACILITIES AND OPERATIONS WORKERS $317,117 $ 87,360 $305,760 $ 69,888 $ 22,000 $146,000 $164,250 $ 57,000 $ 29,000 $ 64,000 $ 17,275 $120,000 $ 23,472 $108,000 104WEST CHESTER AREA SCHOOL DISTRICT 2001-02 BUDGET Salary Expense Analysis 2000-01 PROJECTION SALARIES FOR VACANT POSITIONS & $61,275,592 SALARY INCREASES FOR CURRENT POSITIONS $3,089,839 SALARIES FOR CHANGES TO STAFF: $1,496,572 TOTAL INCREASE $4,586,411 2001-02 BUDGET $65,862,003

AMOUNT 2000-01 PROJECTION % INCREASE $14,389,177 2001-02 BUDGET $15,486,099 INCREASE $ 1,096,922 7.7% 105WEST CHESTER AREA SCHOOL DISTRICT 2001-02 BUDGET EMPL 0 YEE BENEFIT EXPENSE ANAL YSIS

* INCREASE/ DECREASE IN BENEFITS COSTS EMPLOYEES: FOR CURREN I HEALTH CARE $ 556,580 LIFE/DISABILITY $ 11,200 WORKMEN?S COMPENSATION! UNEMPLOYMENT $ 25,000 RETIREMENT S 459,471 SOCIAL SECURITY $ 336,429 TUITION REIMBURSEMENT & OTHER $ 156,500 *BENEFITS FOR CHANGES IN STAFF S 626,238 *TOTAL BENEFITS INCREASE/ DECREASE $ 470,685 $1,096,923 106WEST CHESTER AREA SCHOOL DISTRICT 2001-02 BUDGET EMPL 0 YEE BENEFIT EXPENSE ANAL YSIS