Greater Johnstown School District 2013-14 General Fund Budget

Proposed Preliminary Budget

05/08/23

Revenues

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Local Revenues

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Local Revenues

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The taxable totals for 2013 again decreased from $195,167,520 in 2012 to $193,632,130 for 2013 resulting in lower taxes monies received. The taxable parcels increased from 14,798 to 14,802 during the same period.

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Real Estate History

GREATER JOHNSTOWN SCHOOL DISTRICT

GENERAL FUND BUDGET

FOR THE YEARS ENDED JUNE 30

Function Description 2010 2011 2012 2013 2014

Local Revenue

Stonycreek Township - School Real Estate Taxes $ 842,107 $ 840,000 $ 840,000 $ 840,000 $850,000

Geistown Borough - School Real Estate Taxes 132,574 133,000 115,000 115,000 $113,000

Lower Yoder Township - School Real Estate Taxes 984,559 984,000 994,000 994,000 $1,010,000

West Taylor Township - School Real Estate Taxes 188,721 187,500 187,500 187,500 $195,000

City of Johnstown - School Real Estat Taxes 4,323,610 4,315,000 4,345,000 4,245,000 $4,200,000

6111 Real Estate Taxes $ 6,471,571 $ 6,459,500 $ 6,481,500 $ 6,381,500 $6,368,000

Stonycreek Township - Interim $200

Geistown Borough - Interim $200

Lower Yoder Township - Interim $200

West Taylor Township - Interim $200

City of Johnstown - Interim $400

6112 Interim Taxes $1,200

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Other Tax History

6114 Payments in Lieu of Current Taxes 213,000 220,000 213,000 222,500 $222,500

6120 Per Capita Tax 31,000 32,000 33,000 36,000 $36,000

6141 Act 511 Per Capita Tax 31,000 32,000 33,000 36,000 $36,000

6142 Act 511 Occupational Privilege Tax 15,000 17,500 20,000 22,000 $30,000

6143 Act 511 Occupational Privilege Tax/EMS/LST 40,000 50,000 60,000 60,000 $50,000

6145 Act 511 Business Privilege 400,000 425,000 425,000 400,000 $375,000

6151 Act 511 Earned Income Tax 825,000 1,025,000 1,025,000 1,110,900 $1,200,000

6153 Act 511 Real Estate Transfer Tax 125,000 85,000 90,000 90,000 $80,000

6157 Act 511 Merchantile 225,000 125,000 125,000 200,000 $225,000

6411 Delinquent Real Estate Taxes 950,000 950,000 300,000 850,000 $800,000

6420 Delinquent 679 Per Capita Tax 1,200 1,200 1,000 3,000 $3,000

6441 Delinquent Act 511 Per Capita Tax 2,500 2,500 2,500 2,700 $2,000

6442 Delinquent Act 511 Occupational Tax 2,000 1,500 2,000 2,200 $2,500

6451 Delinquent Act 511 Earned Income Tax 250,000 100,000 175,000 145,000 $125,000

Function Description 2010 2011 2012 2013 2014

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Other Local Revenue

6510 Interest on Investments 250,000 150,000 75,000 25,000 $34,200

6710 Gate Receipts 35,000 30,000 32,000 40,000 $42,000

6792 Advertisements $1,500

6810 Drug and Alcohol Mini Grant 500 500 5,000 -

6821 Title II D - - - -

6831 Revenue from IU#8 - IDEA 613,544 676,574 673,530 690,970 $671,100

6833 Revenue/IDEA - ARRA 746,536 428,918 154,801 -

Revenue/IDEA - Special Education K-5 - - 9,600 - $5,177

Revenue/IDEA - Special Education K-5 - - 11,084 - $8,276

6832 Least Restrictive Enviroment - - - -

6910 Rental of Facility 5,000 1,500 2,000 2,000 $1,000

6942 Tuition, Summer School 17,000 15,000 10,000 15,000 $10,000

6949 Tuition, Other School Districts 86,000 90,000 90,000 50,000 $60,000

6960 School Based Behovioral Health - - - -

6990 Miscellaneous Revenue 18,000 18,000 18,000 36,000 $15,000

6991 Teen Parenting, Local Revenue - 8,856 8,856 8,856 $0

6921 Fresh Fruits and Vegetables - - - -

6920 Highmark Healthy High Five Grant/West Side/High School 9,998 - - -

6920 Community Foundation Grant 4,400

6920 Biodiversity Grant - - 1,800 -

6920 Earth Friendly Grant - - 5,000

6923 Highmark Healthy High Five Grant/High School 10,000 - 9,167 -

6992 WCRO gross receipts 35,000 22,000 14,000 14,000 $14,000

Total Local $ 11,422,849 $ 10,985,948 $ 10,119,838 $ 10,458,626 $10,431,453

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Highlights of Local Revenue

•Local Revenues are decreasing by $27,173 budget 2012-2013 vs. budget 2013-2014 •Several main areas to consider:

• Real Estate Tax appeal assessments continue and an overall reduction in assessed value

• EIT may help us out even more as it is showing strength

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State Revenues

Governor Corbett proposed the State’s budget on Tuesday, February 5, 2013. •Professional groups are reviewing the proposal and trying to evaluate the impact of the proposal •More information will be learned about the budget over the next several weeks and months to come •The proposal is complicated in the way that it draws on several different ideas to help fund the proposed additional dollars to fund these programs •We will remain conservative in our approach and how we shows these monies.

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These things we do know about the PROPOSED budget from Governor Corbett:1.There is increased funding for Basic Education Subsidy ($241,051)2.There is increased funding for Transportation ($36,098)3.There is increased funding for PSERS increase- Commitment of state is in proposal 4.There is reduced funding for Special Education (-$11,952)5.There is flat funding for ABG ($263,303 not budgeted 2012-13)6. If PSERS proposal is passed, contribution rate would decrease from 16.93% to 14.68%, saving the district $166,654

State Revenues

Market Value/Aid Ratio

Cambria County

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108110603 Blacklick Valley SD Cambria 0.7562 2.6%

108111203 Cambria Heights SD Cambria 0.7255 2.5%

108111303 Central Cambria SD Cambria 0.5959 2.3%

108111403 Conemaugh Valley SD Cambria 0.7477 2.5%

108112003 Ferndale Area SD Cambria 0.8235 2.7%

108112203 Forest Hills SD Cambria 0.7120 2.5%

108112502 Greater Johnstown SD Cambria 0.7695 2.6%

108114503 Northern Cambria SD Cambria 0.7709 2.6%

108116003 Penn Cambria SD Cambria 0.6642 2.4%

108116303 Portage Area SD Cambria 0.7512 2.6%

108116503 Richland SD Cambria 0.3903 1.7%

108118503 Westmont Hilltop SD Cambria 0.5285 2.2%

AUN School District County

2012-13MV/PI

Aid Ratio

2013-14 Adjusted

Index

2011-12 calculation was .7539

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State Revenues

State Revenue 2010 2011 2012 2013 20147110 Basic Education Funding (Gross) $ 15,603,364 $ 15,360,609 $ 16,467,503 $ 18,554,205 $16,705,7317142 Non Public Transfers - - 65,000 - $07160 Tuition for Orphans and Children in Priv. Homes 50,000 50,000 - - $25,0007170 School Improvement Grants - - - - $07210 Homebound Instruction 10,000 - - - $07220 Vocational Education 165,000 200,000 225,000 300,000 $350,0007230 Alternative Education 32,000 - - - $07270 Specialized Education of Exceptional Pupils 2,205,218 2,238,296 2,220,524 2,220,524 $2,208,5727291 Educ Assist Prog. (EAP) Current Year 248,940 214,007 - - $0

PreK Counts Prior Year Carryforward 17,770 15,600 7,800 7,800 $07292 PreK Counts Current Year Grant 93,600 93,600 94,200 86,340 $07310 Transportation (Regular and Additional) 1,191,729 1,115,404 1,116,467 - $1,188,606

7320Rental and Sinking Fund Payments / Building Reimb Subsidy 1,020,747 721,696 717,924 345,389 $345,175

7330 Health Services - - - - $07340 State Subsidy, Nurse 68,597 65,000 65,000 60,000 $60,0007341 State Property Tax Reduction 1,300,000 1,300,000 1,364,803 1,364,739 $1,364,7397599 Active School Grant 5,000 5,000 - - $07500 Extra Grants 77,644 62,944 34,871 65,771 $0 7501 State Accountability Grant 714,670 683,155 263,303 - $263,3037502 Dual Enrollment 7,989 7,996 - - $07520 Classrooms for the Future - - - - $07599 College Career and Career Counseling - - - - $07599 Other - - - - $43,0007810 State Share of Social Security and Medicare Taxes 811,896 804,903 641,026 - $644,5457820 State Share of Retirement Contributions 509,790 773,180 921,432 1,330,955 $2,009,2947910 Educational Technology - - - - $0

$ 24,133,954 $ 23,711,390 $ 24,204,853 $ 24,335,723   $ 25,207,966

PSERS

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The Governor’s proposed budget is funding the PSERS commitment by 100% •This is being done by honoring the legal requirement and also “tailoring” the collars further to a max 2.5% increase per year •The vast majority of the funding increase will go directly towards the employers share of the PSERS mandate (12-13 budget 92% of increase)

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Highlights of State Revenue

•State Revenues are increasing by $872,243 budget 2012-2013 vs. budget 2013-2014 •Several main areas to consider:

• Main growth is through increase in Retirement Subsidy (remember the total expenditure side grows as rate goes from 12.36% to 16.93% for 13-14)

• There are some adjustments as we enter different figures into calculations which drive less subsidy

• Hold off on any other changes until the Commonwealth budget process takes shape and more in known

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Federal Revenues

We continue to participate in Title I, Title II and other grants Continued discussion on Federal participation in Education remains something “less than stable” at this point “Sequestration” and “fiscal cliff” realities will be driving any federal monies for 13-14 which could result in a reduction if this happensConservative estimate of 10% reduction

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Federal Revenues

Federal Revenues 2010 2011 2012 2013 20148110 0 Payments for Federally Impacted Areas - P.L. 81-874 $ 12,000 $ - $ 15,000 $ 25,000 $30,0008300 0 Payments for Federally Impacted Areas - P.L. 81-815 (E-Rate) 128,865 128,000 135,000 140,000 $150,000

8514 0NCLB, Title I - Improving the Acad. Achvmnt of the Disadvataged 2,209,763 2,183,040 2,104,721 1,573,713 $1,894,019

8514 1NCLB, Title I - Improving the Acad. Achvmnt of the Disadvataged 481,160 580,035 727,177 526,287 $0

8514 2 NCLB, Title I,Comprehensive School Reform - - - - $0NCLB, Title I Parent Revenue, Consortium 400 - - - $0

8514 3 NCLB, Title I Consortium Revenue 4,705 - - - $08514 1 NCLB Title I - School Improvement - Current Year 65,000 102,360 87,006 - $46,2038514 2 NCLB Title I - School Improvement - Prior Year 47,627 42,614 - - $08514 NCLB Title I - Academic Achievement Award 1,800 - - - $08514 School Improvement Grant $970,936

8515 0NCLB, Title II - Prep., Train & Recuit of High Qualified Teachers and Principals 431,081 428,502 370,592 270,000 $328,973

8515 1NCLB, Title II - Prep., Train & Recuit of High Qualified Teachers and Principals 28,363 28,739 113,795 97,599 $0

8515 2 Title II - Educational Technology 111,924 50 - - $08515 Title IID - CFF Coaching and EETT Funds 118,800 102,960 50,000 - $0

Title IIB - Teams - Current Year 14,000 11,500 2,250 - $0Title IIB - Teams - Carryover Year - - 4,500 - $0

8517 0 NCLB, Title IV - 21st Century Schools 20,951 15,620 - - $08517 1 NCLB, Title IV - 21st Century Schools 11,656 2,759 1,839 - $0

8518 494NCLB, Title V - Promoting Informed Parental Choice and Innov Programs - - - - $0

8518 1 CAPS Grant - - 9,000 - $08521 0 Vocational Education - Operating Expenditures 101,314 95,712 99,166 95,712 $87,272

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Other Federal Revenues

8690 0 Other Federal Grants 96,942 96,942 120,272 96,962 $99,1668690 Learn and Serve 8,000 11,000 - - $0

Safe Routes to Schools - - 2,475 $08703 Title I, ARRA 1,540,545 720,210 90,026 - $08704 School Improvement East Side ARRA 33,049 31,310 6,958 - $0

Ed Job Fund - 1,223,865 - - $0Basic Education Increase above 4.1% 528,085 620,438 - - $0Basic Education Increase Up and Including 4.1% 1,494,859 1,441,295 - - $0

8810 0 Medical Assistance Reimbursements (Access) 200,000 200,000 720,000 546,320 $351,7828820 SBAP Admin Claims $200,000

$ 7,690,889 $ 8,066,951 $ 4,659,779 $ 3,371,593   $4,158,351$0

Other Revenue $09350 Food Service Fund Transfers - 453,640 - $75,0009500 Refund of Prior Years Expenditures - $0

$ - $ - $ 453,640 $ -   $75,000

$0$0

$4,233,351

Federal Revenues 2010 2011 2012 2013 2014

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Revenue Summary

Total Revenues Highlights: •Total Revenues are up by $1,706,828 overall

• Major driving force is PSERS

July 1, 2009 July 1, 2010 July 1, 2011 July 1, 2012 July 1, 2013

Budget June 30, 2010 June 30, 2011 June 30, 2012 June 30, 2013 June 30, 2014

Local Sources $11,422,849 $10,985,948 $10,573,478 $10,458,626 $10,431,453

State Sources $24,133,954 $23,711,390 $24,204,853 $24,335,723 $25,207,966

Federal Sources $7,690,889   $8,066,951   $4,659,779   $3,371,593   $4,233,351

Revenues $43,247,692 $42,764,289 $39,438,110 $38,165,942 $39,872,770

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Expenses

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Year Rate

2009 4.76%

2010 4.78%

2011 5.64%

2012 8.65%

2013 12.19%

2014 16.93%

2015 21.25%

2016 23.66%

2017 24.50%

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HealthCare

Year Increase2009 0.00%

2010 8.00%

2011 8.00%

2012 6.00%

2013 15.00%

2014 13.60%

2015 5.00%

2016 5.00%

2017 5.00%

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Pension Costs/Healthcare

Large ExpensesOne expenditure will change in a known way from year to year and that is PSERS •PSERS increase from 12.36% to 16.93% for 2013-14, an estimated increase of no less than $570,000 ($3,042,120 total)Healthcare costs have been drastically increasing since 2009 and appears to continue•Reschini has the district at a 13.9% increase which represents an increase of over $680,000 ($5,574,986 total)•The district will continue to shop this increase to get a decreased rate

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Cyber School/Debt/Transportation

Large Expenses

Cyber School costs have increased from $750,000 just two years ago to a budgeted amount of $1,350,000 for 13-14 fiscal year•The district has a cyber school and has made progress in reducing costs•The rates for cyber school tuition is $7,668 for regular education students and increased to $18,869 for Special Education studentsThe bond issue payment will remain flat for 13-14 at $3,777,532Transportation costs are expected to decrease by over $250,000, a 13-14 budgeted decrease of $200,000

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Summary of Expenses Greater Johnstown School DistrictBudget

For the Years Ended

July 1, 2013Build # Budget June 30, 2014

Local Sources $10,431,453State Sources $25,096,442Federal Sources $4,245,213

Revenues $39,773,108

00 District Wide $8,424,33111 School Board $138,53812 Superintendent $625,95613 Maintenance $2,748,16114 Administrative Assistant $016 Secondary Education $019 Business Office $672,46022 Technology $871,23617 Federal Programs $3,724,65418 Special Education $5,988,42423 Eastside Elementary $3,857,88425 Westside Elementary $4,469,57726 Middle School Elementary $940,22351 Middle School $3,227,54381 High School $7,128,54482 Athletics $677,55821 Safety $481,55620 Alternative/Cyber $2,505,904

Expenses $46,482,549

Budget surplus (short fall) -$6,709,441

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Budgetary ChangesSummary of Budgetary Changes

00 District Wide   1) Removed Tuition to Cyber schools (alternative)

11 School Board   1) No significant changes

12 Superintendent   1) Addition of Assistant Superintendent Budget

  2) Addition of Professional Development Budget

      3) Addition of Secondary Education Budget

13 Maintenance   1) Moved portion of building improvements to safety budget

14 Administrative Assistant   1) Removed (superintendent)

16 Secondary Education   1) Removed (superintendent)

19 Business Office   1) Moved Security services (special education/alternative school)

      2) Removed Data Processing salary and benefits (building budgets)

22 Technology   1) No significant changes

17 Federal Programs   1) No significant changes

18 Special Education   1) Addition of all Special Education teachers

23 Eastside Elementary   1) Removed Special Education teachers

25 Westside Elementary   1) Removed Special Education teachers

26 Middle School Elementary 1) Removed Special Education teachers

51 Middle School   1) Removed Special Education teachers

81 High School   1) Removed Special Education teachers

82 Athletics   1) No significant changes

21 Safety   1) Creation of New Budget

      2) Addition of safety capital projects and security expenses

20 Alternative/Cyber   1) Creation of New Budget

  2) Addition of Cyber school expenses

      3) Addition of security expenses

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Budget by Function

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The Bottom Line

($6,611,819)Shortfall

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Deficit Reduction StrategiesSummary of Controllable Costs

00 District Wide

Potentially reduce homebound costs with cyber option, reduce transportation costs, reduce matrons, reduce WCRO expense gap., use attrition for administrators

11 School Board No recommendations

12 Superintendent No recommendations

13 MaintenanceJust in time inventory on maintenance supplies, reduce overtime costs, lock in electricity rates, reduce capital project costs

14 Administrative Assistant Removed

16 Secondary Education Removed

19 Business Office Reduce paper usage

22 Technology Renegotiate lease contracts, remove Plato software cost

17 Federal Programs No recommendations

18 Special Education Increase Access revenue, reduce staffing

23 Eastside Elementary Reduce staffing, Just in time office supply order, reduce book costs

25 Westside Elementary Reduce staffing, Just in time office supply order, reduce book costs

26 Middle School Elementary Reduce staffing, Just in time office supply order, reduce book costs

51 Middle School Reduce staffing, Just in time office supply order, reduce book costs

81 High School Reduce staffing, Just in time office supply order, reduce book costs

82 Athletics Quote/bid out supplies, negotiate rental fees

21 Safety Quote/bid our security services

20 Alternative/Cyber Reduce cyber school enrollment

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RetirementsSummary of Staff Changes

Staff Position Building TitleAlready Replaced Cost to Replace

Garczynski, Diane TEA ES Teacher Math/Reading Facilitator N $ 78,811.02 Buck, Diane TEA JHS Teacher English/Special Needs N $ 78,811.02 Kellar, Paula TEA JHS Teacher Spanish 9-10-11-12 N $ 78,811.02 Youchak, Deborah TEA JHS Teacher Learning Support N $ 78,811.02 Batovich, Jennifer TEA JMS Teacher Emotional Support 6-7-8 N $ 78,811.02 Golden, Loretta TEA JMS Teacher Pre-Algebra 7 N $ 78,811.02 Magistro, Joseph TEA JMS ALT Teacher English 7 N $ 78,811.02

Skunta, John TEA JMSTeacher English/Assessment Coordinator with ESL N $ 78,811.02

Smith, Alaina TEA JMS Teacher English N $ 78,811.02 Kist, James TEA JMSE Teacher Science 6th N $ 78,811.02 Conrad, Joyce TEA WS Teacher First Grade N $ 78,811.02 Grandinetti, Albert TEA WS Teacher Fifth Grade N $ 78,811.02 Hoffman, Robbin TEA WS Teacher Phys Ed N $ 78,811.02 Loya, Mary TEA WS Teacher Librarian N $ 78,811.02 Lucas, Margaret TEA WS Teacher Nurse N $ 78,811.02 Regino, Diana TEA WS Teacher Fourth Grade N $ 78,811.02 Shoup, Diane TEA WS Teacher Second Grade N $ 78,811.02 Wentworth, Marianne TEA WS Teacher Art N $ 78,811.02 Yursky, Janice TEA WS Teacher Second Grade N $ 78,811.02 Stofko, James MNT MNT Maintenance - Repairman N $ 29,320.85 Azzarella, Concetta AID WS Aide - Learning Support/Floater N $ 20,397.21 Burke, Martin AID JMS Aide - Multi Handicapped N $ 20,397.21 Kolega, Dorothy AID JMS Aide - Learning Support N $ 20,397.21 Saylor, Ida AID ES Aide - Learning Support/Floater N $ 20,397.21          Cost to Replace All Staff Not Already replaced (assumes family medical coverage for those eligible) 1,608,319.02

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Fund Balance

Fund Balance (Audited) as of June 30, 2012 $15,966,873 General Fund and $5,710,497 Capital Projects ($21,677,370)Estimated $5,142,788 million reduction for the year ending June 30, 2013 (Budgeted was $7.2 million) Estimated Fund Balance $$16,534,582Budgeted 13-14 shortfall results to a total projected fund balance of $9,922,763 ending June 30, 2014

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Fund Balance

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Where We Were

BASELINE 2010 2011 2012 2013 2014 2015 2016 2017 2018

TOTAL REVENUES $43,859,914 $42,325,450 $37,777,066 $38,165,942 $39,099,171 $40,258,981 $41,512,627 $42,629,004 $43,426,221

TOTAL EXPENDITURES $40,395,344 $40,936,365 $44,112,385 $45,409,750 $47,132,468 $49,157,762 $51,268,814 $53,159,541 $54,794,787

BASELINE OPERATING BALANCE (Pre Initiatives) $3,464,570 $1,389,085 ($6,335,319) ($7,243,808) ($8,033,297) ($8,898,781) ($9,756,187) ($10,530,537) ($11,368,566)

TOTAL INITIATIVES - - - - - -

BASELINE OPERATING BALANCE (Post Initiatives) $3,464,570 $1,389,085 ($6,335,319) ($7,243,808) ($8,033,297) ($8,898,781) ($9,756,187) ($10,530,537) ($11,368,566)

FUND BALANCE (Beginning of Year) $10,358,438 $3,114,630 ($4,918,667) ($13,817,447) ($23,573,634) ($34,104,171)

FUND BALANCE (End of Year) $3,114,630 ($4,918,667) ($13,817,447) ($23,573,634) ($34,104,171) ($45,472,737)

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Where We Are

BASELINE 2010 2011 2012 2013 2014 2015 2016 2017 2018

TOTAL REVENUES $43,859,914 $42,325,450 $40,870,659 $40,153,262 $39,872,770 $40,388,478 $40,915,562 $41,510,627 $42,123,976

TOTAL EXPENDITURES $40,395,344 $40,936,365 $42,258,009 $45,296,050 $46,484,589 $46,646,731 $46,681,498 $46,781,317 $46,946,497

BASELINE OPERATING BALANCE (Pre Initiatives) $3,464,570 $1,389,085 ($1,387,350) ($5,142,788) ($6,611,819) ($6,258,253) ($5,765,937) ($5,270,690) ($4,822,522)

TOTAL INITIATIVES - - - - - -

BASELINE OPERATING BALANCE (Post Initiatives) $3,464,570 $1,389,085 ($1,387,350) ($5,142,788) ($6,611,819) ($6,258,253) ($5,765,937) ($5,270,690) ($4,822,522)

FUND BALANCE (Beginning of Year) $21,677,370 $16,534,582 $9,922,763 $3,664,510 ($2,101,427) ($7,372,117)

FUND BALANCE (End of Year) $21,677,370 $16,534,582 $9,922,763 $3,664,510 ($2,101,427) ($7,372,117) ($12,194,638)