The School District of the City of York, Pennsylvania “Great Expectations: Failure is Not an...
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Transcript of The School District of the City of York, Pennsylvania “Great Expectations: Failure is Not an...
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The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
November 22, 2011
District AdministrationBuilding
6:00 p.m.
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How is the budget compiled?
The district budget is comprised of revenues and expenditures.
The revenue budget is based on prior year history and on estimated state budget allocation.
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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How is the budget compiled?
The expenditure budget is separated into two categories:
1. Salary and Benefits: Determined from existing employee contracts and benefit rate requirements.
2. Cost Centers: Cost Center Managers submit projected expenses for the upcoming year.
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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How is the budget compiled?
The Salary and Benefit and the Cost Center Budgets are then combined into a Total Expenditure Budget.
All District Revenues are combined into a revenue budget
Central Administration reviews the revenue and expense budgets and then presents them to the board with a list of expenditure and revenue adjustment recommendations in order to balance the budget.
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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Budgeted Revenue = $92,475,426
Budgeted Revenue Detail
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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Revenue Line Items:
6111 - Current Real Estate Taxes $24,948,852Neutral millage, 87% collection rate
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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Revenue Line Items:
6113 - Public Utilities $ 41,000
6114 - Payment in lieu of tax $ 279,000
6151 - Earned income tax $1,700,000
6153 - Transfer tax $ 514,000
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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Revenue Line Items:
6411 - Delinquent Real Estate Tax $2,516,000
6451 - Delinquent Earned Income Tax $ 600,000
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Revenue Line Items:
6510 - Investments $25,000
6751 - 6754 Athletic Ticket Sales $34,000
Budget Presentation
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Revenue Line Items:
6911 - Lincoln Elementary Rent $270,000
6943 - Adult Ed/GED $ 3,500
6944 - Incarcerated Education $ 86,000
6991 - E-Rate Reimbursement $474,000
6993 - Miscellaneous $159,000School Fines & Record Requests
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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Revenue Line Items:
7110 - Basic Education Funding Subsidy $44,679,548
Based on 11-12 Estimated Subsidy
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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Revenue Line Items:
7140 - Charter School Subsidy $0
Districts with over 12% CS students received 41.96% reimbursement of prior year actual CS expenses. This subsidy was cut from the District starting with the 11-12 school year. Currently 30% of the Districts students are in Charter Schools, which equates to 2,243 students. Loss of approximately $6-7 million.
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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Revenue Line Items:
7250 - Migratory Children $ 1,000
7271 - Special Education Subsidy $5,260,000
7310 - Transportation Subsidy $ 325,000
7320 - Bond Reimbursements $2,100,000
7333 - Nursing Services $ 115,000
7340 - State Gaming Tax Relief $2,901,526
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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Revenue Line Items:
7810 - Social Security Reimbursement $1,967,000
7820 - Retirement Reimbursement $3,458,000Estimated rate 12.2% times average reimbursement of 70%
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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Budgeted Expenses = $111,706,257
Budgeted Expense Detail
(Salary/Benefits and Cost Centers)
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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Expense Line Items:
Personnel Budget: $51,786,470Includes all salaries and benefits for permanent positions Health Insurance rate is increased by 18% (Reduce to 14%)
Retirement rate is budgeted at 12.2%
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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Expense Line Items:
Other Salary and Benefits $2,566,921Includes substitute teacher services, hourly subs, contracted stipends and salary payouts.
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
2011-2012 2012-2013Building 1: $8,220.60/Reg Ed $8,805.23/Reg Ed
$19,314.00/Spec Ed $21,837.41.00/Spec EdEnrollment Cost Enrollment Cost
Lincoln 728 $ 6,323,000 668 $ 6,651,029
New Hope 496 $ 5,320,000 673 $ 7,737,617
Helen Thackston 524 $ 4,090,000 474 $ 5,372,798
YouthBuild 109 $ 996,000 81 $ 791,446
York Academy Regional 0 $ - 172 $ 2,283,451
Virtual Cyber Charter 86 $ 1,265,000 175 $ 1,860,757
1943 $ 17,994,000 2243 $ 24,697,098
* This is an increase of $ 6,703,098
Rates increased from $45.67/day to $48.92/day for regular education, and from $107.30/day to $121.32/day for special education
Expense Line Items:
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Expense Line Items:
Building 1: Bond/Debt Payments $13,555,333
YC School of Technology$ 5,499,500
Transportation(Special Ed) $ 1,800,000
Legal Services $ 326,000
Auditing Services $ 80,000
Board Services $ 38,695
Outside Tuition $ 2,822,500
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Expense Line Items:
Building 1: Transportation (Reg. Ed) $ 100,000
Indirect Costs $ - 124,000
Department of Ed Refunds $ -70,000
City of York Tax Collection $ 64,000
Federal Communications $ 1,500
Crossing Guards $ 27,000
Total $24,120,528
Budget Presentation
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Expense Line Items:
Employee Tuition Reimbursement $ 375,000
Able & Ambitious $ 24,500
Assistant Superintendent $ 46,700
Assistant Superintendent for Pupil Services $ 16,000
Attendance Officer $ 14,700
AV Technician $ 2,000
Business Office $ 576,100
Computer Technology $ 674,920
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Expense Line Items:
Curriculum and Instruction $ 92,500
Elementary Library $ 12,500
Human Resources $ 138,700
Nursing $ 127,900
Public Relations $ 20,500
Purchasing $ 579,000
Security $ 126,800
Special Education $1,718,811
Budget Presentation
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The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Expense Line Items:
Superintendent $ 27,000
Alternative Education $ 200,000
Athletics $ 438,194
Buildings and Grounds $2,891,775
Davis $ 23,050
Devers $ 23,500
Ferguson $ 28,600
Goode $ 27,950
Budget Presentation
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The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Expense Line Items:
Hannah Penn $ 49,450
Jackson $ 17,760
Lindbergh $ 18,600
McKinley $ 16,980
Smith $ 40,960
William Penn $ 184,790
Budget Presentation
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The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Summary:
Revenue Budget $ 92,475,426
Expenditure Budget $ 111,706,257
Surplus/(Deficit) ($ 19,230,831)
Budget Presentation
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We are beginning with a structural deficit of :
$ 19,230,831
(2011-12 budget process began with a structural deficit of $15,350,021)(2010-11 budget process began with a structural deficit of $7,127,360)(2009-10 budget process began with a structural deficit of $3,605,753)(2008-09 budget process began with a structural deficit of $2,217,228)
The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
Budget Presentation
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The School District of the City of York, Pennsylvania“Great Expectations: Failure is Not an Option”
District Administration will be working with the Board of Directors and Community to resolve
the deficit.
Questions & Comments
Budget Presentation