Chester County Intermediate Unit

Transcription

1 Chester County Intermediate Unit Core, Occupational Education, and Categorical Budgets March 20, 2013

2 Chester County Intermediate Unit Core, Occupational Education & Categorical Budgets Table of Contents Description Page Overview of Budget Development Process 3 Budget Development Strategies 8 Healthcare Benefit Information 13 Expenditure Reduction and Alternative Revenue Strategies 16 Core Budget Information 23 Educational Facility Initiatives 28 Occupational Education Budget Information 31 Consolidated Core Services Budget Summary 40 Occupational Education Budget Summary 48 Staffing Matrix 51 Acknowledgments The budget development process involves staff members at all levels of the operational divisions. The following individuals are recognized for their efforts in coordinating the budget development process: Sandra McCabe, Director of Finance Joyce Humphrey, Budget and Audit Coordinator Susan Chambers, Staff Accountant The Chester County Intermediate Unit will not discriminate in employment, education programs or activities based on race, color, national origin, age, sex, disability, handicap, marital status or because a person is a disabled veteran of the Vietnam era. Reasonable accommodations will be provided for employees and program participants who are disabled. For information regarding civil rights or grievance procedures, contact Patricia McLaughlin, Title IX and Section 504 coordinator, at (484) /TDD: (484) ; or in writing at the Chester County Intermediate t Unit, 455 Boot Road, Downingtown, PA

3 Bottom Line for Chester County Intermediate Unit Budgets No Increase in Proposed Core Budget Contributions. No Increase in Proposed Occupational Education Tuition Rate. No Increase in Prices Paid by Chester County School Districts for Marketplace Programs. No Price Increase in the Major Budgets for Second Consecutive Year Categorical Budgets do not require local school district funds and represent alternative sources of revenue to deliver services. 3

4 Budget Presentation on February 20, 2013 Core Services Adopted by weighted CCIU board vote by April 30, 2013 Occupational Education Adopted by district board majority vote by June 30, 2013 Categorical Services Approved by appropriate agencies as per individual funding deadlines Marketplace 63% Categorical 16% Occ Ed 12% Core 9% 4

5 Budget Presentation on March 20, 2013 Marketplace Services 63% of the total budget 83 separate programs CCIU board approval required Individual school district contract approvals by June 30, 2013 for school year Objective: No increases to Marketplace services prices paid by Chester County school districts for second consecutive year. 5

6 Categorical Budgets Categorical 16% Occ Ed 12% Marketplace 63% Core 9% Categorical Budgets Represent 16% of the Total CCIU Budget The Proposed Categorical Budgets = $ 29,196,703 ($1,766,567 or 6.4%) 6

7 CCIU Budget Approval Process 7

8 Strategies to Address Budget Challenges During the Current Economic Climate Controlling costs where there are low student/staff ratios to meet IEP, licensing, and specialized client requirements and expectations. Strategy: Staff reductions Salary freezes for all staff members in Reallocation of existing staff and resources Target alternative funding sources Enrollment has declined in several programs due to district decisions, Act I, economic factors, and competition. Strategy: Eliminate and consolidate programs Locate programs in common facilities = shared resources Develop on-line learning programs with lower overhead costs Costs to improve CCIU operated facilities and to support ongoing initiatives. Strategy: Energy procurement and management programs Outsourcing support services Resource sharing with districts (maintenance/it/administration) 8

9 Salary Freezes for Employee Groups to Reduce Program Costs Estimated Savings in (All Budgets) Estimated Savings from Contract Renegotiations Estimated Savings Salary Savings - Teaching Professionals 1,644,103 Salary Driven Benefits Savings 359,435 Early Retirement Incentive Program Savings 170,705 Total Savings - Teaching Professionals 2,174,243 Salary Savings - Project/Technical Staff 225, Salary Driven Benefits Savings 48,914 Early Retirement Incentive Program Savings 18,752 Total Savings - Project/Technical Staff 292,913 Salary Savings - Administrators 119,906 Salary Driven Benefits Savings 19,445 Total Savings - Administrators 139,351 Total Savings from Salary Freezes $ 2,606,

10 Strategies to Address Budget Challenges During the Current Economic Climate Unknown impact of federal mandates on rising i healthcare costs. Strategy: Effective self-insurance programs Consortium procurement and provider contracts Employee cost sharing Wellness programs and claims control Projected increases in PSERS employer contribution rates. Strategy: Use of independent contractors vs. employees Custodial outsourcing partnership with ServiceMaster Develop programs to help school districts continue to deliver services in a cost- effective manner. Strategy: Provide administrative staff to school districts District superintendant searches (no cost to members districts) Coordinate regional school safety initiatives 10

11 CCIU Organizational Goals for Complete the Technical College High School - Brandywine Campus. 2. Continue to adhere to Act 1 parameters for CCIU budgets. Maintain or reduce Marketplace pricing levels. (Zero percent change in pricing.) - Develop new and alternative revenue sources. - Marketplace service for contracting special education supervisors and support. - Find a way to help school districts control their health benefits and PSERS costs. 3. Implement year five of the CCIU Six Year Strategic Plan. 4. Explore the feasibility of CCIU operated charter school for Provide support to districts for implementation of curriculum and assessment. 6. Renovate CAT-Brandywine building and prepare for re-use in

12 CCIU Organizational Goals for Complete the planning to convert Pickering school into Chester County Technical College High School Pickering for Market and increase the number of school districts using BVA Brandywine Virtual Academy for their online course programs. 9. Implement an expansion of programs/services to districts via PAIUnet. 10. Develop a strategy to assist school districts address the educational responsibilities for students residing at residential treatment facilities. 11. Expand Innovation Institute programs to train district teachers to teach online. 12. Create Mobile App for accessing CCIU programs and services. 12

13 Controlling Medical Benefit Costs Through Self-Funding 13

14 Controlling Medical Benefit Costs Through Self-Funding 14

15 Cost Controls from Self-Funded Prescription Drug Plan 15

16 Successful Energy Management Programs to Reduce Overhead Costs 16

17 Examples of fsavings from Joint tpurchasing Board dbids Savings by Bid Category Savings by Participant Expenditure Area Savings Custodial Supplies 165,041 Fuel Oil 203,516 Gasoline 741,517 Propane 16,626 Mulch 14,526 Paper 88,750 Technology Equip. 8,164 Cafeteria Equip. 16,924 Cafeteria Supplies 43,215 Chemical Disposal 2,724 Tax Collection Services 1,005,562 Superintendent Searches 60,000 Trash Removal 61,427 Recycling Services 8,722 Total 2,436,714 District Savings Avon Grove 93,688 Coatesville 113,251 Downingtown 232,420 Great Valley 65,572 Kennett Consolidated 100,660 Octorara 52,956 Owen J. Roberts 200,307 Oxford 67,615 Phoenixville 135,043 Tredyffrin/Easttown 78,796 Unionville-Chadds Ford 74,973 West Chester 313,791 Chester County IU 40,019 Total School District Savings 1,569,091 Municipalities / Other Schools 867, Total Savings 2,436,714 17

18 Challenge: Impact of Economic Conditions on Chester County School Districts Since the 1990 s, Chester County has been one of the fastest growing regions in the nation. This development generated additional tax revenue for school districts and municipalities. The economic downturn, coupled with the impact of property assessment appeals, have eroded the tax base over the past several years and negatively impacted school district revenues. 18

19 Strategies Maintain program costs at current price levels Increase Joint Purchasing efforts to maximize economies of scale Reduce charter school costs by offering new on-line learning programs Develop alternative funding sources for services provided to the school districts 19

20 Examples of Alternative Revenue Sources to Offset Costs to Member School Districts Categorical Budgets (involve no school district funds) $ 29,196,703 Services provided to out-of-county students $ 5,781,125 Administration of programs for institutionalized students $ 965,910 Math and Science Partnership Grant $ 1,485,066 Superintendent Searches (Outside of Chester County) $ 83,638 TransACT Grant $ 244,899 PA Inspired Leadership Grant $ 181,200 NASA SoL Grant $ 149,999 Medicaid funded support services for School Districts $ 7,697,919 SCRUM Projects $ 197,761 Administrative services for Chesconet, CCTCC, and 21 st Century Cyber $ 1,000,100 Total Revenue $46,984,320 20

21 Alternative Funding Sources to Meet Client Needs $7,697,919 Savings to School Districts for Special Education Support Services Paid Directly by Medicaid in Last Two Years. 21

22 Controlling Costs with Expansion of On-Line Learning Programs $922,701 in Projected Savings in to School Districts Using On-Line Programs to Compete with Cyber Charter Schools. $4,925 Savings per Regular Education Student $14,696 Savings per Special Education Student Total Savings Special & Regular Education Students 22

23 CCIU Core Budget No Proposed Change to District i t Contributions in Operational Divisions that Comprise the Core Budget General Administration Research, Design and Implementation Information Technology Communications Building Maintenance Services 23

24 Core Budget Summary Actual FYE Oi Originali Budget Proposed Budget Budget to Budget Change $16,659,837 $ 16,040,132 $ 17,218,960 $ 1,178,828 Budgeted d Core Budget Fund Balance = $740,363 Proposed Core Budget Fund Balance = $683,105 24

25 Projected CCIU Core Contributions from Member Districts Projected CCIU Core Contributions from Member Districts School District i t Actual Contribution ti Actual Contribution ti Projected Contribution ti Avon Grove School District $32,825 $32,640 $32,640 Coatesville Area School District $51,164 $50,788 $50,788 Downingtown Area School District $92,500 $92,293 $92,293 Great Valley School District $41,232 $41,546 $41,546 Kennett Consolidated School District $37,249 $38,095 $38,095 Octorara Area School District $15,831 $15,773 $15,773 Owen J. Roberts School District $42,334 $42,607 $42,607 Oxford Area School District $20,674 $21,094 $21,094 Phoenixville Area School District $36,757 $36,352 $36,352 Tredyffrin/Easttown School District $64,157 $64,749 $64,749 Unionville-Chadds Ford School District $42,617 $42,061 $42,061 West Chester Area School District $126,387 $125,729 $125,729 Total $603,727 $603,727 $603,727 25

26 Breakdown of Core Budget Expenditures Salaries 44% Benefits 19% Other 21% Property Purchase Service 4% Supplies 3% Other Purchase Service 2% Dues and Fees 1% Debt Professional Service Equipment Purchase 1% Service 2% 3% 26

27 Significant Changes to Core Budget to Amount Change Salaries and Benefits (Existing Staff) = $ 295,896 Increase in PSERS = $ 465,777 Salary and Benefits from Staff Changes/Reorganizations = $ (7,957) Supplies and Equipment = $ (296,201) Core Divisions Restructuring = $ (288,555) Debt Service Payments = $ ( 68,059) Change in All Other Budget Areas = $ (21,099) Change in Core Operating Budget $ 79,802 (0.5%) Transfer to Building Improvement Fund from Marketplace Programs = $ 574,378 Transfer to Building Improvement Fund from Occupational Education Prg. = $ 524,648 Building Improvement Fund Transfers $ 1,099,026 Total Change in Core Budget $ 1,178,

28 Educational Facility Initiatives Renovation of the new facility was completed in the Spring of 2012 and the new Technical College High School opened in July

29 Educational Facility Initiatives The former CAT-Brandywine Building is currently being renovated to accommodate alternative education and special education programs currently in leased space. 29

30 Educational Facility Initiatives 30

31 Significant ifi Impact Items for the Occupational Education Budget Expenditures driven by increases in Employer s Contributions to PSERS New Technical College High School-Brandywine Campus in Downingtown Proposed STEM Programs at the TCHS-Pickering Campus Opening two new programs in response to industry demand and student interest Curtailment of one program due to decline in enrollment Significant enrollment increase at Brandywine and Pennock s Bridge Campuses Enrollment trending downward at Pickering Campus 31

32 Occupational Education Budget Engaging students in the academic and technical preparation needed to continue their education and launch their careers Budget = $ 23,365, Proposed Budget = $ 24,139,148 Total Proposed Budget to Budget Increase = $ 774, Three Year Avg. Enrollment = FTE Three Year Avg. Enrollment = FTE Projected Budget Reserve = $ 82,205 Proposed Budget Reserve = $ 99,527 32

33 33

34 Breakdown of Occupational Education Expenditures 34

35 Significant Changes in the Proposed Occupational Education Budget Amount Change Salaries and Benefits of Existing Staff =$ 492,187 Salaries and Benefits from Staffing Changes =$ (502,691) Increase in PSERS =$ 397,264 Equipment Rentals =$ ( 73,999) Supplies =$ ( 37,700) 700) Transfer to Building Improvement Fund =$ 524,648 Change in All Other Budget Areas =$ ( 25,595) Total Change in Occupational Education Budget $ 774,114 (3.3%) 35

36 Career & Technical Education Program Changes since 2009 New Programs Health Information Management Engineering Technology Systems Barbering abe Banking and Financial Services Biomedical Science Program Mobile Computing Technologies Programs Rebranded Sustainable Energy Engineering Wildlife and Resource Management Program Expansion Health Career Academy Electronic Systems Technology Business Academy (Pennock s Bridge) Program Curtailments TCHS-Pennock s Bridge Horticulture (2011) TCHS-Brandywine Masonry (2009) Horticulture (2010) Welding (2011) HVAC (.5) Business Academy (2012) TCHS-Pickering Computer Info. Systems (2013) 36

37 Enrollment Trends in Occupational Education Programs (Full-Time Equivalent Students (FTE) for Chester County School Districts Only) 1, Program enhancements, recruiting initiatives, and facilities improvements have resulted in an increase of 23% in student enrollments since The occupational education programs now serve over 1,500 students at the three Chester County centers. 37

38 Summary of the Proposed Chester County Intermediate Unit Budgets No Increase in Proposed Core Budget Contributions. No Increase in Proposed Occupational Education Tuition Rate. No Increase in Prices Paid by Chester County School Districts for Marketplace Programs. No Price Increase in the Major Budgets for Second Consecutive Year Categorical Budgets do not require local school district funds and represent alternative sources of revenue to deliver services. 38

39 Chester County Intermediate Unit Core, Occupational Education, and Categorical Budgets Budget Summary Information 39

40 CONSOLIDATED CORE SERVICES BUDGET SUMMARY Proposed Core Budgets Actual Actual Original Projected General Division Ed. Research Research Information Building Proposed Core Core Core Budget Core Budget Admin. Teaching & Dev. & Tech. Design & Technology Maintenance Core Budget Totals Totals Totals Totals Services Learning Services Implementation Services Communications Services Totals 6000 Unassigned/Unrestricted Fund Balance 857, , , , , (0) (0) 652, Assigned for Encumbrances 163, ,211 85, Nonspendable for Prepaid Expenditures 2,650 5, Nonspendable for Inventory 25,608 13,593 22,308 22,313 22,313 TOTAL BEGINNING BALANCE 1,049, , , , , ,313 (0) (0) 674,855 REVENUE Local Revenue 6500 Interest 38,896 31,828 41,895 35,000 35,000 35, Revenue from Non Public Schools 111,022 39, , ,307 71,150 88, , Rentals 195, , , , , , Receipts from Other LEAs in PA 703, , , , , ,270 11, , IU Member Districts Core Membership Fee 603, , , , , , I.U. Member Districts Purchases 87,500 67,635 74, ,620 1,000 74,820 79, , Tuition 2, ,000 3,000 3,000 3, Services Provided Other Gov't Units 1,200 1,200 1,200 1, Services Provided Other Funds 3,083,620 3,076,113 2,788,510 2,158, , , , , ,352 2,275, Revenue From Community Services 166, ,310 98, ,042 11,250 77,010 7,593 3,750 99, Miscellaneous 2,779,720 2,421,753 2,384,590 2,304,330 1,017, ,648 1, ,000 2,117,180 Special Revenue Fund Tfr (Spec Ed, Pre School Spec 9320 Ed & Spec Ed Transp) 2,523,215 2,259,056 2,556,808 2,281,646 2,281,646 2,281, Operating Tfrs from Component Unit (Pract Nursing &Occ Ed) 138,125 1,142, ,214 1,154,300 1,154,300 1,154, General Fund Intrafund Transfers (Marketplace Pgms & Grants) 5,524,670 5,362,552 5,530,582 5,409,311 2,921,171 1,090,594 1,483, ,901 6,461,686 State Revenue 7120 General Operating Subsidy 162, Capital Subsidy 6, Revenue from Social Security Payments 276, , , , ,914 60,510 52,912 23,457 27, , Revenue from Retirement Payments 218, , , , , , ,358 54,467 64, ,698 TOTAL REVENUE 16,621,511 16,616,424 16,096,939 16,083,810 8,765,401 2,878,639 2,395,444 1,364,075 1,823,650 17,227,209 EXPENSES 100 Salaries 7,445,274 7,628,034 7,294,498 7,524,453 3,107,668 1,675,525 1,468, , ,680 7,661, Employee Benefits 2,731,646 2,782,887 2,974,635 2,916,421 1,183, , , , ,513 3,234, Purchased Professional Srvs. 412, , , , ,527 19,246 18,625 31,739 6, , Purchased Property Srvs. 811, , , , ,206 66, , ,875 47, , Other Purchased Services 463, , , , ,378 88,174 29, ,025 31, , Supplies 915, , , ,884 85, , ,250 42,400 81, , Equipment 129, , ,429 97,575 33,275 29,500 15,000 14,000 18, , Other Objects 270, , , , ,557 6,360 5,750 2, , , Debt Service Interest 14,560 8, ,100 25,782 86,941 86, Other Financing Uses 2,235,252 2,381,554 2,441,489 3,150,956 3,540,515 3,540, Debt Service Principal 270, , , , , , Transfer to Program Stabilization 1,078, ,216 TOTAL EXPENSES 16,778,062 16,659,837 16,040,132 16,258,258 8,757,152 2,878,639 2,395,444 1,364,075 1,823,650 17,218, Unassigned/Unrestricted Fund Balance 752, , , , , (0) (0) 660, Assigned for Encumbrances 121,211 85, Nonspendable for Prepaid Expenditures 5, Nonspendable for Inventory 13,593 22,308 22,313 22,313 22,313 TOTAL ENDING BALANCE 892, , , , , ,313 (0) (0) 683,105 40

41 General Administration Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Unassigned/Unrestricted Fund Balance 857, , , , ,543 (31,013) 6001 Assigned for Encumbrances 40,865 71, , Nonspendable for Prepaid Expenditures 2,650 5, Total Beginning Fund Balance 901, , , , ,543 (31,013) Revenue 6500 Interest 38,896 31,828 41,895 35,000 35,000 (6,895) 6890 Revenue - Glen Mills 49,609 38,289 71,150 71,150 71, Receipts from Other LEAs in PA 451, , , , ,637 (8,728) 6948 I. U. Member Districts-Purchases 992 1,050 1,000 1,000 1, Services Provided Other Funds 722, , , , ,000 (341,358) 6980 Revenue from Community Service Activities 15,216 5,284 33,750 11,250 11,250 (22,500) 6990 Miscellaneous (VisionQuest and Devereux Fees) 1,598,106 1,240,980 1,180,064 1,017,145 1,017,145 (162,919) 7810 Revenue from Social Security Payments 135, , , , ,914 (19,204) 7820 Revenue from Retirement Payments 110, , , , ,188 44, Special Revenue Fund Tfr (Spec Ed, PSE & Transp) 2,523,215 2,259,056 2,556,808 2,281,646 2,281,646 (275,162) 9710 Operating Tfrs from Practical Nursing &Occ Ed 138,125 1,142,871, 147,214 1,154,300, 1,154,300, 1,007,086, 9810 Genl Fund Intrafund Tfrs (Marketplace Pgms & Grants) 3,373,850 2,980,998 3,136,198 2,205,906 2,921,171 (215,027) Total Revenue 9,158,027 9,116,615 8,765,552 7,969,339 8,765,401 (151) Expenditures 100 Salaries 3,466,398 3,596,293 3,537,155 2,995,229 3,107,668 (429,487) 200 Employee Benefits 1,203,972 1,271,307 1,385,290 1,051,543 1,183,967 (201,323) 300 Purchased Professional Services 370, , , , ,527 12, Purchased Property Services 390, , , , ,206 (219,330) 500 Other Purchased Services 234, , , , ,378 (127,045) 600 Supplies 139, , ,646 84,886 85,059 (58,587) 700 Property 14,911 11,882 54,619 35,475 33,275 (21,344) 800 Other Objects 105, , , , ,557 (5,574) 900 Other Financing Uses 2,227,043 2,381,460 2,441,489 3,150,956 3,540,515 1,099, Transfer to Program Stabilization 1,078, , Total Expenditures 9,230,144 9,140,802 8,708,745 8,121,647 8,757,152 48,407 Fund Balance 6000 Unassigned/Unrestricted Fund Balance 752, , , , ,792 (79,571) 6001 Assigned for Encumbrances 71,126 63, Nonspendable for Prepaid Expenditures 5, Total Ending Fund Balance 829, , , , ,792 (79,571) 41

42 Division of Teaching & Learning Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Fund Balance 6000 Unassigned/Unrestricted Fund Balance Assigned for Encumbrances Total Beginning Fund Balance Revenue 6944 Receipts from Other LEAs in PA 13, ,000 10,000 0 (11,000) 6948 I. U. Member Districts-Purchases 15, Services Provided Other Funds 99,463 80,270 80,000 60,000 0 (80,000) 7810 Revenue from Social Security Payments 16,668 15,621 15,952 14,939 0 (15,952) 7820 Revenue from Retirement Payments 13,783 20,951 29,493 28,549 0 (29,493) 9810 General Fund Intrafund Transfers 591, , , ,313 0 (585,997) Total Revenue 749, , , ,801 0 (722,442) Expenditures 100 Salaries 499, , , ,899 0 (477,197) 200 Employee Benefits 212, , , ,852 0 (207,825) 300 Purchased Professional Services 7,333 6,580 7,120 6,350 0 (7,120) 400 Purchased Property Services 4,341 2,227 3,500 3,500 0 (3,500) 500 Other Purchased Services 11,412 13,612 15,300 14,700 0 (15,300) 600 Supplies 10,626 3,945 7,000 7,000 0 (7,000) 700 Property 3,755 3,784 2,500 5,000 0 (2,500) 800 Other Objects 973 3,557 2,000 3,500 0 (2,000) Total Expenditures 749, , , ,801 0 (722,442) Fund Balance 6000 Unassigned/Unrestricted Fund Balance Assigned for Encumbrances Total Ending Fund Balance

43 Educational Research, Development and Technology Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Fund Balance 6000 Unassigned/Unrestricted Fund Balance Assigned for Encumbrances 75,304 9, Total Beginning Fund Balance 75,304 9, Revenue 6890 Revenue from Non Public Schools 61, ,157 77,157 0 (77,157) 6944 Receipts from Other LEAs in PA 221, , , ,270 0 (283,000) 6947 I.U. Member Districts - Core Membership Fee 603, , , ,727 0 (603,727) 6948 I. U. Member Districts-Purchases 71,093 66,585 73, ,820 0 (73,500) 6949 Tuition 2, ,000 3,000 0 (3,000) 6960 Services Provided Other Local Gov't Units 0 1, , Services Provided Other Funds 139, , , ,000 0 (105,848) 6980 Revenue from Community Service Activities 143, ,935 52,010 80,449 0 (52,010) 6990 Miscellaneous Revenue/Chesconet 476, , , ,798 0 (493,026) 7120 General Operating Subsidy 19, Revenue from Social Security Payments 44,669 44,230 44,926 47,659 0 (44,926) 7820 Revenue from Retirement Payments 33,486 51,410 75,327 80,429 0 (75,327) 9810 General Fund Intrafund Transfers 256, , , ,917 0 (316,388) Total Revenue 2,071,527 2,138,528 2,127,909 2,209,426 0 (2,127,909) Expenditures 100 Salaries 1,241,000 1,229,580 1,218,673 1,301,110 0 (1,218,673) 200 Employee Benefits 474, , , ,363 0 (540,494) 300 Purchased Professional Services 10,601 24,589 10,630 12,896 0 (10,630) 400 Purchased Property Services 29,040 40,517 52,634 53,019 0 (52,634) 500 Other Purchased Services 69,810 62,308 67,374 73,074 0 (67,374) 600 Supplies 256, , , ,704 0 (223,204) 700 Property 51,909 69,787 13,000 10,600 0 (13,000) 800 Other Objects 3,517 3,763 1,900 2,860 0 (1,900) Total Expenditures 2,136,957 2,148,202 2,127,909 2,209,626 0 (2,127,909) Fund Balance 6000 Unassigned/Unrestricted Fund Balance Assigned for Encumbrances 9, Total Ending Fund Balance 9,

44 Research, Design and Implementation Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Fund Balance 6000 Unassigned/Unrestricted Fund Balance Assigned for Encumbrances Total Beginning Fund Balance Revenue 6890 Revenue from Non Public Schools ,000 88, Receipts from Other LEAs in PA , , I.U. Member Districts - Core Membership Fee , , I. U. Member Districts-Purchases ,820 74, Tuition ,000 3, Services Provided Other Local Gov't Units ,200 1, Services Provided Other Funds , , Revenue from Community Service Activities ,010 77, Miscellaneous Revenue/Chesconet , , General Operating Subsidy Revenue from Social Security Payments ,510 60, Revenue from Retirement Payments , , General Fund Intrafund Transfers ,090,594 1,090,594 Total Revenue ,878,639 2,878,639 Expenditures 100 Salaries ,675,525 1,675, Employee Benefits , , Purchased Professional Services ,246 19, Purchased Property Services ,395 66, Other Purchased Services ,174 88, Supplies , , Property ,500 29, Other Objects ,360 6,360 Total Expenditures ,878,639 2,878,639 Fund Balance 6000 Unassigned/Unrestricted Fund Balance Assigned for Encumbrances Total Ending Fund Balance

45 Information Technology Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Fund Balance 6000 Unassigned/Unrestricted Fund Balance (0) Assigned for Encumbrances 10,281 11, Nonspendable for Inventory 25,608 13, ,308 22,313 22,313 Total Beginning Fund Balance 35,889 25, ,308 22,313 22,313 Revenue 6944 Receipts from Other LEAs in PA 18,023 11,382 21,500 11,585 11,585 (9,915) 6970 Services Provided Other Funds - Fees for Service 767, , , , ,089 (151,911) 6980 Revenue from Community Service Activities 8,633 7,510 12,500 7,593 7,593 (4,907) 6990 Miscellaneous Revenue 2,725 1,850 11,500 1,887 1,887 (9,613) 7810 Revenue from Social Security Payments 46,955 50,156 49,968 51,077 52,912 2, Revenue from Retirement Payments 34,911 57,436 84,739 87, ,358 39, General Fund Intrafund Transfers 1,218,454 1,330,489 1,271,006 1,371,201 1,483, ,014 Total Revenue 2,096,765 2,153,611 2,317,213 2,235,292 2,395,444 78,231 Expenditures 100 Salaries 1,305,862 1,396,882 1,371,018 1,411,206 1,468,963 97, Employee Benefits 476, , , , ,356 91, Purchased Professional Services 6,979 18,482 14,058 18,625 18,625 4, Purchased Property Services 77,097 91,027 74,050 91, ,350 42, Other Purchased Services 31,456 28,922 34,500 29,150 29,150 (5,350) 600 Supplies 136, , , , ,250 (85,950) 700 Property 56,454 14,462 78,010 15,000 15,000 (63,010) 800 Other Objects 15,882 5,695 9,250 5,750 5,750 (3,500) Total Expenditures 2,107,611 2,156,346 2,317,213 2,235,287 2,395,444 78,231 Fund Balance 6000 Unassigned/Unrestricted Fund Balance Assigned for Encumbrances 11, Nonspendable for Inventory 13,593 22, ,313 22,313 22,313 Total Ending Fund Balance 25,043 22, ,313 22,313 22,313 45

46 Communications Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Fund Balance 6000 Unassigned/Unrestricted Fund Balance (0) (0) (0) Total Beginning Fund Balance (0) (0) (0) Revenue 6970 Services Provided Other Funds , , , Revenue from Community Service Activities ,750 3,750 3, Miscellaneous General Operating Subsidy 142, Revenue from Social Security Payments 4,624 3, ,723 23,457 23, Revenue from Retirement Payments 4,914 4, ,323 54,467 54, General Fund Intrafund Transfers 85, , , , , ,908 Total Revenue 237, , ,993 1,317,270 1,364,075 1,143,082 Expenditures 100 Salaries 185, , , , , Employee Benefits 42,200 28, , , , Purchased Professional Services 886 1, ,993 31,739 31,739 (189,254) 400 Purchased Property Services , , , Other Purchased Services 5,703 2, , , , Supplies 1,941 4, ,400 42,400 42, Property ,500 14,000 14, Other Objects ,000 2,000 2,000 Total Expenditures 237, , ,993 1,317,270 1,364,075 1,143,082 Fund Balance 6000 Unassigned/Unrestricted Fund Balance (0) (0) 0 (0) (0) (0) Total Ending Fund Balance (0) (0) 0 (0) (0) (0) 46

47 Building Maintenance Services Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Fund Balance 6000 Unassigned/Unrestricted Fund Balance 0 (0) 0 (0) (0) (0) 6001 Assigned for Encumbrances 36,654 28, , Total Beginning Fund Balance 36,654 28, ,945 (0) (0) Revenue 6910 Rentals 101,188 85,395 84,593 79,593 79,593 (5,000) 6911 Revenue - Catering (Boot Road) 94,699 81,187 80,000 58,000 58,000 (22,000) 6944 Receipts from Other LEAs in PA I. U. Member Districts-Purchases ,800 79,200 79, Services Provided Other Funds 1,355,775 1,392,428 1,010, , ,352 (342,952) 6980 Revenue from Community Service Activities Misc. Revenue / CCRES 702, , , , , , Capital Subsidy 6, Revenue from Social Security Payments 27,299 28,286 25,256 26,753 27,680 2, Revenue from Retirement Payments 20,048 32,042 42,677 45,437 64,825 22,148 Total Revenue 2,307,859 2,322,006 1,942,830 1,669,682 1,823,650 (119,180) Expenditures 100 Salaries 747, , , , ,680 75, Employee Benefits 321, , , , ,513 57, Purchased Professional Services 16,546 14,389 4,722 8,001 6,851 2, Purchased Property Services 310, , ,894 64,655 47,355 (234,539) 500 Other Purchased Services 110,501 98,618 33,810 31,960 31,960 (1,850) 600 Supplies 370, ,181 86,850 84,649 81,800 (5,050) 700 Property 1,611 37,562 4,300 7,000 18,000 13, Other Objects 144, , , , ,550 (18,250) 830 Debt Service Interest 14,560 8, ,100 25,782 86,941 (18,159) 900 Other Financing Uses 8, Debt Service Principal 270, , , , ,000 10,000 Total Expenditures 2,316,068 2,328,506 1,942,830 1,691,627 1,823,650 (119,180) Fund Balance 6000 Unassigned/Unrestricted Fund Balance (0) (0) 0 (0) (0) (0) 6001 Assigned for Encumbrances 28,445 21, Total Ending Fund Balance 28,445 21,945 0 (0) (0) (0) 47

48 Occupational Education Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Fund Balance 6000 Unassigned/Unrestricted Fund Balance 150, ,448 5,848 1,117, , Assigned for Encumbrances 108,780 94, , NonSpendable for Prepaid Expenditures Total Beginning Fund Balance 259,475 94, , ,654 1,117, ,903 Revenue 6500 Interest 1, , (197) 6700 Revenue from Student Activities , , , Rentals 269, , , , ,365 2, Donations Gain/Loss on Sale of Fixed Assets 75, Receipts from Other LEAs in PA 669, , , , , , Receipts from Member Districts-AVTS 17,617,462 19,120,912 18,843,548 18,843,548 18,581,499 (262,049) 6948 Receipts from Member Districts-PLANCON 499, , , , ,729 21, Services Provided Other Funds 3,768 4,322 3,000 4,439 4,439 1, Revenue from Community Service Activities - CCRES 690,000 1,090, , , , , Miscellaneous Revenue 75,383 43,274 66,339 43,455 43,455 (22,884) 7220 Vocational Education 931, , , , ,892 81, Revenue-Medical/Dental Services 9, , (9,000) 7810 Revenue from Social Security Payments 343, , , , ,198 2, Revenue from Retirement Payments 246, , , , , , DCCC Capital Contribution 719, , , , ,356 (5,157) 8731 Build America Bonds Total Revenue 22,152,562 23,486,572 23,642,348 23,965,006 24,207, ,024 Expenditures 100 Salaries 9,010,371 9,251,764 9,321,793 9,139,081 9,455, , Employee Benefits 3,102,319 4,014,898 4,160,073 3,930,682 4,412, , Purchased Professional Services 895, , , , ,256 (22,386) 400 Purchased Property Services 1,273,314 1,278,625 2,130,766 2,113,649 2,065,768 (64,998) 440 Rental Reimbursement - CCTCHS PB 3,245,010 3,250,060 3,248,825 3,248,825 3,246,425 (2,400) 440 Rental Reimbursement - TCHS BC 885, ,160 1,588,160 1,588,160 1,590,731 2, Other Purchased Services 388, , , , ,787 18, Supplies 824, , , , ,947 (66,977) 700 Property 235, , ,200 91,408 88,600 (14,600) 800 Other Objects 111,115 96, , , ,417 (3,613) 840 Budget Reserve , ,527 17, Other Financing Uses , ,790 1,036, , Transfer to Primary Government 2,347,066 2,514, Total Expenditures 22,317,926 23,406,029 23,365,034 23,022,309 24,139, ,114 Fund Balance 6000 Unassigned/Unrestricted Fund Balance 0 5,848 1,058,762 1,117,351 1,185, , Assigned for Encumbrances 94, , Total Ending Fund Balance 94, ,654 1,058,762 1,117,351 1,185, ,813 48

49 Occupational Education Actual "Unaudited" Original Budget Projected Budget Proposed Budget Amount Change from Orig Administrative 100 Salaries 301, , , , ,620 8, Employee Benefits 644, , , , ,231 (6,143) 300 Purchased Professional Services 8,307 6,762 2,623 2,549 2,549 (74) 400 Purchased Property Services 3,240 4,163 3,530 5,095 5,130 1, Other Purchased Services 8,086 7,314 7,800 8,035 8, Supplies 898 1,846 1,310 1,710 1, Property 2, Other Objects 2,171 1,829 1,933 1,933 1,630 (303) 840 Budget Reserve 0 0 8, ,715 (2,619) 900 Other Financing Uses 2,347,066 1,579,108 41, (41,780) Total Expenditures 3,318,157 2,728, , , ,140 (39,890) CCTCHS Pennocks Bridge 100 Salaries 2,334,755 2,332,158 2,266,380 2,333,358 2,466, , Employee Benefits 669, ,529 1,070,987 1,028,506 1,167,369 96, Purchased Professional Services 294, , , , ,883 7, Purchased Property Services 627, , , , ,779 92, Rental Reimbursement-CCTCHS 3,245,010 3,250,060 3,248,825 3,248,825 3,246,425 (2,400) 500 Other Purchased Services 117, , , , ,982 36, Supplies 266, , , , ,563 (14,280) 700 Property 86,606 16, Other Objects 24,955 26,231 44,672 51,162 51,362 6, Budget Reserve , , Other Financing Uses 0 272, ,465 62, , ,943 Total Expenditures 7,668,128 8,060,497 8,086,116 8,130,366 8,680, ,130 49

50 Occupational Education Actual "Unaudited" Original Budget Projected Budget Proposed Budget Amount Change from Orig CAT-Brandywine/CCTCHS- Brandywine 100 Salaries 2,481,322 2,357,444 2,562,091 2,575,007 2,674, , Employee Benefits 675, ,118 1,083,183 1,078,795 1,236, , Purchased Professional Services 249, ,193 51,485 41,605 29,517 (21,968) 400 Purchased Property Services 192, ,927 1,010,017 1,016,619 1,014,818 4, Rental Reimbursement-CCTCHS 885, ,160 1,588,160 1,588,160 1,590,731 2, Other Purchased Services 108, ,784 88,410 89,101 70,650 (17,760) 600 Supplies 144, , , , ,625 3, Property 11,144 10,423 41,500 31,000 31,000 (10,500) 800 Other Objects 32,988 35, , , , Budget Reserve , ,812 10, Other Financing Uses 0 246, , , , ,000 Total Expenditures 4,781,877 5,265,036 6,922,070 6,955,198 7,338, ,012 CAT-Pickering 100 Salaries 3,892,932 3,905,393 3,830,976 3,589,858 3,644,134 (186,842) 200 Employee Benefits 1,112,507 1,650,614 1,767,529 1,621,431 1,776,535 9, Purchased Professional Services 342, , , , ,307 (7,818) 400 Purchased Property Services 449, , , , ,041 (163,808) 500 Other Purchased Services 153, , , , ,600 (1,685) 600 Supplies 412, , , , ,049 (56,255) 700 Property 135, ,954 61,700 60,408 57,600 (4,100) 800 Other Objects 51,001 32, , , ,175 (10,250) 840 Budget Reserve , ,000 9, Other Financing Uses 0 416, , , , ,485 Total Expenditures 6,549,764 7,352,068 7,388,818 7,074,615 7,192,680 (196,138) Total Occupational Education Expenditures 22,317,926 23,406,029 23,365,034 23,022,309 24,139, ,114 50

51 Staffing Matrix (Expressed in Full-time Equivalent FTE) Administrative Professional Project Staff Support Staff Total Current Proposed Current Proposed Current Proposed Current Proposed Current Proposed Core Programs General Administration 2220 Technology Support Services Executive Director Services Other Administration Services Fiscal Services Purchasing Services Information Services Staff Services Management Services General Administration Division of Teaching and Learning Educational Technology Services 2210 Supervision of Educational Media Svcs Computer-Assisted Instruction Support Svcs Instruction & Curriculum Development Svcs Other Instructional Staff Services Educational Research, Development and Technology Services Research, Design and Implementation 2210 Supervision of Educational Media Svcs Computer-Assisted Instruction Support Svcs Instruction & Curriculum Development Svcs Other Instructional Staff Services Research, Design and Implementation Information Technology Communications Buildings Maintenance Services Support Services - Business Operation & Maint. Services - Boot Road Buildings Maintenance Services Total Core Programs

52 Staffing Matrix (Expressed in Full-time Equivalent FTE) Administrative Professional Project Staff Support Staff Total Current Proposed Current Proposed Current Proposed Current Proposed Current Proposed Occupational Education Programs CAT - Brandywine/CCTCHS - Brandywine 1100 Instructional Programs Vocational Programs Guidance Services Attendance Services Psychological Service Office of the Principal Services Nursing Services Operation & Maint. Services Total CAT/TCHS - Brandywine CAT - Pickering 1100 Instructional Programs Vocational Programs Guidance Services Attendance Services Psychological Services School Library Services Office of the Principal Services Nursing Services Operation & Maint. Services Total CAT - Pickering CCTCHS - Pennock's Bridge 1100 Instructional Programs Vocational Programs Guidance Services Attendance Services Psychological Services School Library Services Office of the Principal Services Nursing Services Operation & Maint. Services Total TCHS - Pennock's Bridge Occ Ed Administration Total Occupational Education Programs