Frequently Asked Questions on
the Homestead Exclusion Tax Reduction 
2008-2009 Budget
Summary
Approved
June 16, 2008
Budget Development
Major Budgetary Components
Summary
BUDGET DEVELOPMENT
In developing and presenting the annual budget to the School Board and
community, our goal is to present the budget in easily understood terms
and in a comprehensive, informative and transparent manner. In recent
years the Board and administration have used a consistent method for developing,
analyzing, and presenting budget information. The budget discussions were
supported by PowerPoint presentations and were recorded and broadcast
to the community. The proposed final budget was advertised and made available
for public inspection at the District administration offices.
The Board considered the administrative recommendation of presenting
both a request for authorized spending and a request for forecasted spending.
The authorized spending request of $102,458,618 includes $453,820 in federal
funds that PDE requires flow through the budget. The forecasted spending
request is $98,406,374 and is based on the historical analysis of the
percentages of authorized spending over the past several years. Revenues
were forecasted at $95,063,772. A declining market has reduced interest
rate projections to 2.5 % which equates to approximately $946,000 less
in interest earnings for next year. Transfer taxes are budgeted based
on a six year rolling average showing a projected decline of approximately
$646,000. These two items have next year's proposed local revenue declining
by 1.3% compared to 2007-2008 projections. State subsidy revenue will
increase by the state minimum of 1.5%. The Act 1 gaming revenue of almost
$2.1 million received from the State, or approximately $181 per approved
homestead, will be reflected in state revenue with an equal dollar amount
removed from local tax revenue in accordance with the law. A proposed
increase in property tax millage of .71 or 4.37% would generate additional
property tax revenue in the amount of $3,342,602 using the budgeted collection
rate of 97.23%. This translates to an annual increase of $178 on a T/E
home at the average assessed value of $251,352. The total tax rate for
2008-2009 will be 16.97 mills. If necessary, the difference between the
forecasted expenditures and authorized expenditures of $4,052,244 will
be funded from District reserves.
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MAJOR BUDGETARY COMPONENTS
Over the past 6
months, the administration has systematically reviewed and analyzed the
various iterations of the proposed budget for 2008-2009. The following
points reflect the results of this analysis and summarize the major
components of the budget.
Enrollments
According to
projections by the Pennsylvania Economy League (PEL) for 2008-2009,
enrollments will increase from 6,096 in school year 2007-2008 to 6,173 in
2008-2009, an increase of 77 students in the student population. The
elementary schools are projected to have 44 additional students, an
increase of 2.0%. The middle schools are projected to have 39 fewer
students, a decline of 2.0%. The high school is projected to have 72
additional students, an increase of 3.6%. These figures are based on
enrollment data and an analysis prepared by the PEL in May 2007.
Instructional
Staffing
Actual 2008-2009
class sizes have been reviewed at all levels. PEL projections for
2008-2009 and class sizes K-12 have been studied carefully. The District
and building administrators have reviewed actual and projected enrollments
by building and grade level and prepared staffing need projections for the
coming year.
The 2008-2009
budget provides for 510 authorized instructional staff, an increase of 4
authorized positions over the 2007-2008 budget. Of these 510 positions,
500 are funded from the operating budget and 10 are placed in the
contingency budget. The current application of the class size policy
remains in place.
Non-Instructional Staffing
Supervisor/Confidential Employee Group
The
Supervisor/Confidential Employee Group is comprised of first and second
level supervisors in the area of support services, as well as information
technology employees and confidential secretaries.
Secretarial/Clerical
TENIG secretarial
staffing in the 2008-2009 proposed budget has been increased by 0.24 FTE,
reflecting an increase in clerical support.
Maintenance/Custodial/Transportation
Maintenance,
custodial and transportation staffing has been maintained at current
levels for the 2008-2009 school year.
Food Service
The 2008-2009 budget
shows a slight decrease in FTE’s from the 2007-2008 budget, and results in
32.29 FTE’s for food service staff, a decrease of 1.21 FTE. The food
service program remains self- sufficient and operates without the need for
a General Fund contribution for 2008-2009.
Special Education
Non-instructional Support
The 2008-2009 budget
reflects reclassified FTE’s for Special Education paraprofessionals and
aides based upon anticipated student needs.
2007-2008 2008-2009
Spec Ed
Aides 36.9 FTE
38.45 FTE
Spec Ed Paraprofessionals 35.7
FTE 38.73 FTE
Paraprofessional and
Aide Support (Non Special Education)
The FTE
paraprofessionals (non special education) in the 2008-2009 proposed
budget decreased by 0.8 FTE with a request for 24.9 FTE’s. These
paraprofessionals serve in specialized positions within the
instructional program, serving in the areas of reading, science and
applied technology. One paraprofessional also serves the graphic arts
department. Non special education aides requested in the proposed budget
are 41.18 FTE. These aides serve in clerical, instructional and library
functions.
Salaries
Salaries are
provided for through existing contractual agreements and rates approved by
the Board of School Directors.
Benefits
As was done with the
salary accounts, the Personnel Director, together with administrators,
completed a person-by-person projection of benefit costs. Increases in
medical insurance costs are 14.62% for the 2008-2009 school year. The
budget also reflects an increase of 22.9% for prescription insurance.
Public School Employee Retirement rate remained at 7.13% through
recommendations from the state.
Non-Salary Items
(300-700 accounts)
The major
increases in the 300-700 accounts occur in the following areas: Special
Education services through the Intermediate Unit and contracted services
through private providers, including tuition to both approved and
nontraditional programs, tuition to charter schools, special education
programs/initiatives, extended school year services and specialized
intervention and assessment services; increases in transportation
contracts; including three additional contracted runs and additional
special education and private schools contracts; supplies and equipment.
In addition, utilities, natural gas, water, sewer and repairs, and
maintenance for building costs are included.
Debt Principal and
Interest (800-900 accounts)
Debt service stood
at 6.70% of the 2007-2008 budget and will decrease slightly to 6.33% for
2008-2009. Total debt service payments in 2008-2009 are $6,482,515.
Transportation
The 2008-2009
proposed budget provides for additional contracted runs that may be
required for increased placements and enrollments.
Food Service Fund
Transfer
The food service
program is self-supporting and no general fund contribution will be made.
EDR
Extra duty stipends
are provided for coaches and sponsors of extra curricular activities.
Funds for these programs totaling $1,095,263.31
have been included
in the 2008-2009 budget.
Supplies/Property/Equipment
The 2008-2009 budget
includes $4,156,869 for supplies and $1,095,183 for equipment a 14.42%
increase. These budgeted amounts were determined based on a needs
assessment.
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SUMMARY
In summary, this
budget will support current programs and operations, increases in
projected enrollments, and program enhancements, while maintaining the
District’s high-quality education program and supporting the District’s
Strategic Plan. The proposed expenditure budget is $102,458,618, which
includes $453,820 in federal funds that PDE requires flow through the
budget. An increase in property tax millage of .71 or 4.37% will generate
additional property tax revenue in the amount of $3,342,602 to fund the
difference between forecasted revenues of $95,063,772 and forecasted
expenditures of $98,406,374. This additional millage will mean an annual
tax increase of $178 for the average assessed value of a T/E home of
$251,352. The total property tax rate for 2008-2009 will be 16.97 mills.
The difference between the forecasted expenditures and authorized
expenditures of $4,052,244 will be funded from District reserves if
needed.
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