UPPER DARBY PRESENTATION TITLE HEREUPPER DARBY SCHOOL DISTRICT 2021-2022 Proposed Final Budget April 27, 2021
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• November 24, 2020: Preliminary Budget vs. Accelerated Opt-Out Base Index 2.6% or Adjusted Index of 3.8%
• December 1, 2020: Board Approved Resolution Not To Exceed 3.8% For The 2021-2022 Fiscal Year.
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• May 11, 2021: Board Adopts Proposed Final Budget • May 11, 2021: Proposed Final Budget Form (PDE 2028) made available
for public inspection • May 25, 2021: Committee Meeting Discussion • June 5, 2021 (no later than): Notice of Intent to Adopt a Final Budget • June 15, 2021: Board Adopts a Final Budget • June 30, 2021: Latest Date Board Can Adopt a Final Budget
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• School Psychologist (1) • Speech/Language Therapist (1) • EL Teachers (3.5) • Guidance Counselor (1) • Network Technician (2.5) • Media Services Specialist (1) • K-12 Supervisor of Arts, Music, and Theatre (1)
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School District Name 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 Upper Darby SD 0.00% 2.89% 2.50% 1.90% 2.60% TBD Base Act 1 Index 2.40% 2.50% 2.40% 2.30% 2.60% 2.60% Adjusted Act 1 Index 3.40% 3.60% 3.40% 3.30% 3.80% 3.80%
Upper Darby School District Tax Increases for Over the Past 5 Years
= Actual Tax Increase
2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022
Historical Tax Increase vs Index
Upper Darby SD Base Act 1 Index Adjusted Act 1 Index 5
Sheet1
Upper Darby School District Tax Increases for Over the Past 5 Years
School District Name
2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 (Proposed)
Budgeted Revenues 176,928,047 182,525,525 192,126,068 203,875,503 208,852,298 209,602,070 212,125,936 Budgeted Expenditures 179,428,047 189,025,525 199,146,490 210,756,893 215,108,368 214,904,878 218,943,428
Assigned Fund Balance to Balance Budget (2,500,000) (6,500,000) (7,020,422) (6,881,390) (6,256,070) (5,302,808) (6,817,492)
(50,000,000)
Budgeted Revenues Budgeted Expenditures Assigned Fund Balance to Balance Budget
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Sheet1
2015-2016
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
(2,500,000)
(6,500,000)
(7,020,422)
(6,881,390)
(6,256,070)
(5,302,808)
(6,817,492)
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• 2.6% Tax Increase (Base Index) • Level State and Federal Funding (Based 2020-2021 Funding)
• Proposed Basic Ed. Funding (State) - $25.9 Million Increase • Proposed Special Ed. Funding (State) - $2.3 Million Increase • Proposed State Budget is likely not going to be funded to this level (if at all) • No change to Charter School Tuition Law
• Continuation of UDSD Asynchronous Cyber Program - $1.3 Million • Includes 2021 Bond Issuance (Capital Projects) • Does NOT include ESSER Funding
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Tax Rate Increase % Tax Rate Increase
2.60% $ 2,118,289
2.60% $ 2,736,404
* Revenues are presented net of the Tax Increase 8
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0.50% $ 6 $ 9 $ 12 $ 18 $ 24 $ 30 $ 36 $ 42
1.00% $ 12 $ 18 $ 24 $ 36 $ 48 $ 60 $ 72 $ 84
1.50% $ 18 $ 27 $ 36 $ 54 $ 72 $ 90 $ 108 $ 126 2.00% $ 24 $ 36 $ 48 $ 72 $ 96 $ 120 $ 144 $ 168 2.50% $ 30 $ 45 $ 60 $ 90 $ 120 $ 150 $ 180 $ 210 2.60% $ 31 $ 47 $ 62 $ 93 $ 125 $ 156 $ 187 $ 218 3.8% -
Adjusted Index $ 46 $ 68 $ 91 $ 137 $ 182 $ 228 $ 273 $ 319
Tax Increase: Annual Impact on Taxpayers (Based on Current Assessments)
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Total Revenue 212,125,936 2020-2021 Budgeted Revenue 209,602,070
Net $ Increase 2,523,866 Net % Increase 1.20%
Local 54%
State 41%
Federal 4%
Other 1%
Presentation Notes
Local Current Taxes = 96,054,882 + 3,185,250 (generated from 3% tax increase) Local Other =
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6100 Taxes Levied/Assessed by the District 105,216,322 6400 Delinquencies on Taxes Levied/Assessed by the District 4,740,799 6500 Earnings on Investments 36,600 6700 Revenues from District Activities 40,000 6800 Revenues from Intermediary Sources/Pass Through Funds 1,949,513 6900 Other Revenue from Local Sources 1,782,250
Total Local Revenue 113,765,484 2020-2021 Budgeted Local Revenue 112,133,835
$ Increase 1,631,649 % Increase 1.5%
105,216,322
6400
4,740,799
6500
1,949,513
6900
1,782,250
Acct Account Descriptions Budget 7100 Basic Instructional and Operating Subsidies 40,460,982 7200 Revenue for Specific Educational Programs 8,594,353 7300 Revenues for Non-Educational Programs 9,492,267 7500 State Revenue (RTLG/Other) 2,073,956 7800 Revenue from the Commonwealth of PA (SSR/PSERS) 26,018,028
Total State Revenue 86,639,586 2020-2021 Budgeted State Revenue 85,553,388
Net $ Increase 1,086,198 Net % Increase 1.3%
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Sheet1
Acct
40,460,982
7200
8,594,353
7300
26,018,028
Revenue Detail – Federal and Other Sources 8500 Restricted Grants-In-Aid From The Federal Government 6,611,257.00 8700 ARRA Grants-QSCB 249,609.00 8800 Medical Assistance Reimbursements 1,710,000.00
Total Federal Revenue 8,570,866.00 2020-2021 Budgeted Federal Revenue 8,564,847
$ Increase 6,019 % Increase 0.1%
9200 Proceeds from Extended Term Financing 2,250,000.00 9300 Interfund Transfers - In 900,000.00
Total Other Revenue 3,150,000.00 2020-2021 Budgeted Other Revenue 3,350,000
$ Increase -200,000 % Increase -6.0%
6,611,257.00
8700
2,250,000.00
9300
Support Svcs 57,775,019 Non Instructional 5,292,873
Infrastructure 171,020 Debt Svc 7,064,904
Prior Yr 10,000 Trf: Capital Reserve 500,000
Contingency 1,050,000 Total Expenditures 218,943,428
Instruction 67%
2020-2021 Budgeted Expenditures 214,904,878 Net $ Increase 4,038,550 Net % Increase 1.9%
Salary/ Benefit
s 70%
Purchased Services
Total Salary and Benefits 152,822,481 2020-2021 Budgeted Salary/Benefit Expenditures 152,392,493
$ Increase 429,988 % Increase 0.3%
Expenditure Detail – Purchased Services
Acct Account Descriptions Budget 300 Purch / Prof & Tech Svcs 14,656,187 400 Purchased Property Svcs 4,774,707 500 Other Purchased Services 28,859,701
Total Purchased Services 48,290,595 2020-2021 Budgeted Purchased Service
Expenditures 44,992,792 Net $ Increase 3,297,803 ***
Net % Increase 7.33%
***Largest Account Increase Due to Charter School Tuition (see following slides)
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Sheet1
Acct
44,992,792
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Expenditure Detail – Supplies/Other
Acct Account Descriptions Budget 600 Supplies 6,763,922 700 Property 811,341 800 Other Objects 5,131,892 900 Other Financing Uses 5,123,197
Total Supplies/Other 17,830,352 2019-2020 Budgeted Supplies/Other Expenditures 17,519,593
$ Increase 310,759 % Increase 1.8%
17,519,593
$ Increase
310,759
% Increase
1.8%
• May 11, 2021: Board Adopts Proposed Final Budget • May 11, 2021: Proposed Final Budget Form (PDE 2028) made available
for public inspection • May 25, 2021: Committee Meeting Discussion • June 5, 2021 (no later than): Notice of Intent to Adopt a Final Budget • June 15, 2021: Board Adopts a Final Budget • June 30, 2021: Latest Date Board Can Adopt a Final Budget
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UPPER DARBYSCHOOL DISTRICT2021-2022 Proposed Final BudgetApril 27, 2021
What We Know – Historically (Presented November 24, 2020)
Budget Assumptions As of 4/27/21
2021-2022 Proposed Final Budget