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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