Chester County Intermediate Unit. Core, Occupational Education and Categorical Budgets

Transcription

1 Chester County Intermediate Unit Core, Occupational Education and Categorical Budgets March 16, 2016

2 Chester County Intermediate Unit Core, Occupational Education & Categorical Budgets Table of Contents Description Page Overview of Budget Development Process 3 Categorical Budgets and Alternative Sources of Revenue 7 Expenditure Management Strategies 9 Initiatives to Support School Districts 13 Significant Budget Challenges 18 Core Budget Information 22 Occupational Education Budget Information 26 Consolidated Core Services Budget Summary 39 Occupational Education Budget Summary 45 Staffing Matrix 48 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, Assistant Director of Finance Susan Chambers, Staff Accountant Melissa Murlless, 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 Maureen Linahan, Title IX and Section 504 coordinator, at (484) ; or in writing at the Chester County Intermediate Unit, 455 Boot Road, Downingtown, PA

3 Bottom Line for Chester County Intermediate Unit Budgets No Increase in proposed Core Budget contributions. No Increase to Occupational Education tuition rate. Prices paid by Chester County School Districts for Marketplace Programs will not increase more than 2.4% (Act 1 Limit). Categorical Budgets do not require local school district funds and represent alternative sources of revenue to deliver services. 3

4 CCIU Budget Approval Process Core Services Adopted by weighted school district vote by April 30, 2016 Occupational Education Adopted by district board majority vote by June 30, 2016 Categorical Services Approved by appropriate agencies as per individual funding deadlines Marketplace 66% Categorical 12% Occ Ed 12% Core 10% 4

5 CCIU Organizational Goals with Significant Budget Impacts 1. Create development programs for the future leaders of Chester County. 2. Adhere to Act 1 parameters for CCIU budgets. Develop expenditure management strategies and alternative revenue sources. 3. Expand CCIU alternative certification program offerings. 6. Technical College High School Pickering Campus renovations and development of new programs. 7. Pilot program for Head Start waiting list. 8. Develop network security and remote network management marketplace services. 4. Introduce one new Act 45 program approved by PDE. 9. Redesign CCIU website using responsive web design technology. 5. Provide data collection and reporting training and support for the districts. Emerging Goal: Maintain NOCTI test scores and measure post-graduate success. 5

6 Historical Act 1 Index Year Act 1 Base Index % % % % % % % % % % % 6

7 Categorical Budgets Alternative Sources of Revenue Require No School District Funding Categorical 12% Carl D. Perkins Grant $ 777,339 Glen Mills School $ 4,700,000 IDEA Funding $ 16,297,966 Non-Public Schools $ 5,407,746 Title II, Part A $ 46,336 Total Categorical Budgets $ 27,229, full-time equivalent staff positons are funded through the alternative revenue sources in the Categorical Budgets. 7

8 Examples of Alternative Revenue Sources to Offset Costs to Member School Districts Categorical budgets (involve no school district funds) $ 27,229,387 Services provided to out-of-county students $ 6,983,444 Administration of programs for institutionalized students $ 1,435,368 Superintendent searches (Outside of Chester County) $ 85,318 TransACT grant $ 227,931 PA Inspired Leadership grant $ 181,200 Medicaid funded support services for school districts $ 9,373,312 SCRUM Project (Aspire, County Cup, ServiceMaster) $ 763,070 Support Services for Chesconet / DVASBO / Tax Collection Committee $ 321,575 Total Revenue $ 46,600,605 8

9 Example of Expenditure Management Strategy Savings from Joint Purchasing Board Bids Savings by Bid Category Savings by Participant Expenditure Area Savings Custodial Supplies 188,475 Fuel Oil 140,699 Gasoline 588,554 Propane 13,685 Mulch 18,157 Paper 81,920 Technology Equip. 7,834 Cafeteria Equip. 18,188 Cafeteria Supplies 34,384 Chemical Disposal 1,735 Right to Know 8,648 Tax Collection Services 1,772,612 Bleacher Repair & Maint. 8,408 Paving and Asphalt 20,984 Trash Removal 49,701 Recycling Services 9,595 Total 2,963,579 District Savings Avon Grove 74,050 Coatesville 145,870 Downingtown 315,524 Great Valley 58,737 Kennett Consolidated 109,799 Octorara 46,084 Owen J. Roberts 175,743 Oxford 84,677 Phoenixville 113,992 Tredyffrin/Easttown 66,421 Unionville-Chadds Ford 71,597 West Chester 317,700 Chester County IU 64,155 Total School District Savings 1,644,349 Municipalities / Other Schools 1,319,230 Total Savings 2,963,579 9

10 Example of Expenditure Management Strategy Energy Management Programs to Reduce Overhead Costs Electricity purchasing strategies and conservation programs have reduced costs by 37.5% since

11 Conservation programs have reduced electricity usage by 30% since

12 Efficiencies in Operations and Maintenance Change CCIU Building Square Footage 675, , ,000 26% Custodial Staff (FTE) (4.0) -13% Square Footage per Custodial FTE 21,429 30,909 9,480 44% Facilities Management Services for: Avon Grove School District Octorara Area School District Coatesville Area School District Change CCIU Building Square Footage Maintained 675, , ,000 26% School District Square Footage Maintained - 1,181,000 1,181,000 Total Building Square Footage 675,000 2,031,000 1,356, % Capital Project Oversight at Downingtown Area School District (Summer 2014 and 2015) Interim Facilities Manager for Bristol Township School District 12

13 Initiatives to Provide Support to the Districts Coordination of Common Administrative Functions Student Services Director of Special Education School Districts (3) Director of Special Education Charter Schools (2) Coordination of Administrator Search Inclusive Preschool Initiatives Information Technology Services Network Administrators (4) Technology Specialists (2) Network Operations Center Services (PAIUNET) Security System Design and Installation PIMS Reporting 13

14 Leveraging Chester County technology platforms to assist school districts 14

15 Initiatives to Provide Support to the Districts Coordination of Common Administrative Functions School Administration Superintendent Search Chester County (No Cost to District) Superintendent Searches Other Counties (4) Charter School CEO Search Interim Chief Financial Officer Charter School Facilities Management (5) Business Office Support Districts (3) Business Office Support Other Org. (4) Secretarial Support Prof. Org. Human Resources Director of Human Resources Administrative Support Human Resources Generalist Township Manager Searches (2) 15

16 Expansion of Online Education to Reduce Charter School Costs $7,000,000 $7,520 Savings on Average Student $6,000,000 $5,114 Savings on Average Student $5,904,712 $5,000,000 $4,477 Savings on Average Student $4,388,888 $4,000,000 $3,978,467 $3,707,976 $3,000,000 $2,000,000 $1,763 Savings on Average Student $2,057,212 $1,921,254 $2,277,962 $2,110,926 $2,196,736 $1,000,000 $320,130 $602,571 $922,701 $ Regular Ed Special Ed Total Savings Linear (Total Savings) 16

17 $45,000,000 Overview of Significant Budget Challenges Cash Flow challenges caused by Commonwealth Budget Impasse $40,000,000 $35,000,000 $30,000,000 Impact of Commonwealth Budget Impasse - Decrease in State Subsidy $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $ ,000,000 75,000,000 70,000,000 Cashflow Challenge Caused by State Budget Impasse YTD Expenses 65,000,000 60,000,000 55,000,000 50,000,000 45,000,000 YTD Revenue 40,000,000 35,000,000 17

18 Overview of Significant Budget Challenges Impact of Pennsylvania School Employees Retirement System (PSERS) 35% 32.04% 33.27% 34.20% 30.03% 30% 25.84% 25% 21.40% 20% 16.93% 15% 12.36% 10% 8.65% The increase in the employer contribution rate to PSERS will result in an additional $2,606,280 in expenditures for the CCIU in %

19 Overview of Significant Budget Challenges Potential Impact of the Cost of Healthcare and Prescription Drug Benefits 19

20 Overview of Significant Budget Challenges Potential Impact of the Cost of Healthcare and Prescription Drug Benefits 20

21 Overview of Significant Budget Challenges Uncertain Funding Levels for School Districts Reduction in Real Estate Tax Revenue Due to Property Assessment Appeals between Avon Grove Coatesville Downingtown Great Valley Kennett Octorara Owen J. Roberts Oxford Phoenixville Tredyffrin/Easttown Unionville Chadds Fd. West Chester (400,000) (800,000) (1,200,000) (1,600,000) (2,000,000) (2,400,000) (2,800,000) (3,200,000) (3,600,000) Reduction in Tax Revenue Reduction in Tax Revenue Reduction in Tax Revenue Reduction in Tax Revenue (4,000,000) (4,400,000) (4,800,000) 21

22 CCIU Core Budget No Proposed Change to District Contributions in Core Budget Divisions General Administration Innovative Educational Services Information Technology Communications Building Maintenance Services 22

23 Core Budget Summary Actual FYE Original Budget Proposed Budget Budget to Budget Change $21,253,153 $ 22,101,632 $ 22,397,384 $ 295,752 CCIU Objective: Maintain a responsible balance so that resources are available to respond to member school district needs while controlling overhead costs. 23

24 Projected CCIU Core Contributions from Member Districts School District Actual Contribution Actual Contribution Projected Contribution Avon Grove School District $32,628 $32,628 $32,628 Coatesville Area School District $50,251 $50,251 $50,251 Downingtown Area School District $91,475 $91,475 $91,475 Great Valley School District $41,978 $41,978 $41,978 Kennett Consolidated School District $35,078 $35,078 $35,078 Octorara Area School District $16,717 $16,717 $16,717 Owen J. Roberts School District $40,766 $40,766 $40,766 Oxford Area School District $20,657 $20,657 $20,657 Phoenixville Area School District $37,598 $37,598 $37,598 Tredyffrin/Easttown School District $67,235 $67,235 $67,235 Unionville-Chadds Ford School District $42,356 $42,356 $42,356 West Chester Area School District $126,988 $126,988 $126,988 Total $603,727 $603,727 $603,727 24

25 Significant Changes to Core Budget to Amount Change Salaries (Existing Staff) = $ 243,432 Employer Contribution to PSERS = $ 378,241 Increase in Healthcare Benefits (Existing Staff) = $ 13,752 Staffing Changes: New Positions Offset by Other Revenue Sources = $ 327,394 Human Resource Director Coatesville (1.0 FTE) District Support Specialist (1.0 FTE) Staffing Changes to/from Marketplace Programs = $ (109,307) HR Generalist and Administrative Assistant (1.7 FTE) Director of Operations (-.5 FTE) Technical Project Manager (-1.0 FTE) Director of Technology IES (-.3 FTE) Other Staffing Changes = $ (40,555) Staff Accountant (-1.0 FTE) Courier (.4 FTE) Marketing Specialist (-1.0 FTE) IES Special Assignment (1.0 FTE) TAC Consultant (.1 FTE) Teacher Center Assistant (.1 FTE) Supplies and Equipment = $ (591,911) Transfer to Building Improvement Fund = $ 101,408 Change in All Other Budget Areas = $ (26,702) Total Change in Core Budget $ 295,752 25

26 Occupational Education Budget Technical College High School Pennock s Bridge Campus (Constructed 2008) Occupational Education 12% Technical College High School Brandywine Campus (Constructed 2012) Technical College High School Pickering Campus (Renovations in Progress) 26

27 Significant Impact Items for the Occupational Education Budget Expenditures driven by increases in Employer s Contributions to PSERS and prescription drug benefits. Debt service needed for renovations to the TCHS-Pickering Campus. Development of curriculum for new programs. Creating effective partnerships with local employers. Improving student test scores. Program expansion and contraction in response to student interest. 27

28 Occupational Education Budget Engaging students in the academic and technical preparation needed to continue their education and launch their careers Budget = $ 25,659, Proposed Budget = $ 26,482,612 Total Proposed Budget to Budget Increase = $ 823, Three Year Avg. Enrollment = 1, FTE Three Year Avg. Enrollment = 1, FTE Tuition Rate per Half-Time Student = $ 10,180 Proposed Tuition Rate per Half-Time Student = $ 10,180 (zero increase) 28

29 Occupational Education Program Tuition Increases at or Below Act 1 Index 4.00% Annual Change in Occupational Education Tuition Rate Compared to Act 1 Index 3.20% 3.00% 2.00% 1.40% 1.90% 1.90% 2.10% 1.90% 2.40% 1.00% 0.00% 1.00% Change in Tuition Act 1 Index 2.00%

30 Significant Changes in the Proposed Occupational Education Budget Amount Change Salaries (Existing Staff) =$ 49,778 Increase in Employer s Contribution to PSERS =$ 348,034 Healthcare Benefits (Existing Staff) =$ (167,645) All Other Staffing Changes =$ 318,600 Animal Science Technology Instructor (1.0 FTE) Veterinary Science Instructor (1.0 FTE) Remediation Specialist (2.0 FTE) Purchased Professional Services =$ 99,405 Change in all other Budget Areas =$ (47,674) $ 600,498 (2.3%) Additional Debt Service for Pickering Renovations $ 222,681 Total Change in Occupational Education Budget $ 823,179 30

31 Planned New Career and Technical Education Programs Precision Machine Tool Technology Pre-Engineering Technology 31

32 Planned New Career and Technical Education Programs Advanced Manufacturing Technology Media Systems 32

33 Planned New Career and Technical Education Programs Avionics Electronics Technology Welding Technology 33

34 Preliminary Occupational Education Budget Chester County School District Contribution and Enrollment Changes Yr. Average Increase Pct. Full-Time Full-Time Full-Time Full-Time District Contribution Contribution (Decrease) Change Equivalent Equivalent Equivalent Equivalent Avon Grove 2,710,760 3,081, , % Coatesville 2,600,984 2,630,736 29, % Downingtown 2,457,603 2,635, , % Great Valley 750, ,836 58, % Kennett 1,554,396 1,624,037 69, % Octorara 827, ,987 31, % Owen J. Roberts 1,771,409 1,763,388 (8,021) -0.5% Oxford 2,036,531 2,115,728 79, % Phoenixville 1,721,462 1,433,206 (288,256) -16.7% Tredyffrin/Easttown 687, ,725 15, % Unionville-Chadds Ford 767, ,000 1, % West Chester 2,597,177 2,722, , % TOTAL 20,482,679 21,145, , % 1, , , Preliminary Tuition Rate per FTE $ 20,359 Preliminary Tuition Rate per Half-Time Equivalent $ 10,180 Projected Tuition Rate Change from % 34

35 Enrollment Trends in Occupational Education Programs (Full-Time Equivalent Students (FTE) for Chester County School Districts) 1,008 1,009 1,041 1, Program enhancements, recruiting initiatives, and facilities improvements have resulted in an increase of 37% in student enrollments since The Occupational Education programs now serve close to 2,000 students at the three Chester County centers. 35

36 Marketplace Budget To be Presented March 16, 2016 Marketplace 66% 36

37 Bottom Line for Chester County Intermediate Unit Budgets No Increase in proposed Core Budget contributions. No Increase to Occupational Education tuition rate. Prices paid by Chester County School Districts for Marketplace Programs will not increase more than Act 1 Index of 2.4%. Categorical Budgets do not require local school district funds and represent alternative sources of revenue to deliver services. 37

38 Chester County Intermediate Unit Core, Occupational Education and Categorical Budgets Budget Summary Information 38

39 CONSOLIDATED CORE SERVICES BUDGET SUMMARY Proposed Core Budgets Actual Actual Original Projected Innovative Information Building Proposed Core Core Core Budget Core Budget General Educational Technology Maintenance Core Budget Totals Totals Totals Totals Adminstration Services Services Communications Services Totals 6000 Unassigned/Unrestricted Fund Balance 844, , ,104 22, ,589 (0) (0) 896, Assigned for Encumbrances 53,618 67,725 89, Nonspendable for Prepaid Expenditures 15, ,839 1,082, Nonspendable for Inventory 9,695 10,809 11,025 TOTAL BEGINNING BALANCE 922,614 1,002, ,104 1,205, ,589 (0) (0) 896,589 REVENUE Local Revenue 6500 Interest 17,370 9,486 18,521 14,003 14,339 14, Revenue from Non Public Schools 37, ,332 62,332 62,332 62, Rentals 155, , , , , , Donations from Private Sources 5,000 5,000 5, Receipts from Other LEAs in PA 739, , , , , ,270 9, , IU Member Districts Core Membership Fee 603, , , , , , I.U. Member Districts Purchases 261,366 1,646,180 1,486,688 1,528,369 86, ,730 4,500 1,192,976 1,416, Tuition 3,058 2,030 3,058 3,100 3,100 3, Services Provided Other Gov't Units 14,109 1,200 1,200 1,200 1, Services Provided Other Funds 2,734,446 2,494,798 2,920,839 2,787, , , , ,000 1,043,869 2,863, Revenue From Community Services 451, , , ,559 59, ,000 5,325 5,500 13, , Miscellaneous 2,203,973 2,580,935 2,405,109 2,458,051 1,435, , ,293 2,442,827 Special Revenue Fund Tfr (Spec Ed, Pre School Spec Ed & 9320 Spec Ed Transp) 2,651,437 2,907,323 2,769,531 2,838,427 2,906,549 2,906, Operating Tfrs from Component Unit (Pract Nursing &Occ Ed) 1,136,866 1,172,351 1,225,420 1,198,885 1,227,659 1,227,659 General Fund Intrafund Transfers (Marketplace Pgms & 9810 Grants) 7,125,856 7,897,659 8,132,650 8,032,831 3,778,992 1,665,675 1,673,977 1,048,762 8,167,406 State Revenue 7500 Extra Grants 3,000 3,000 3,000 3,000 3, Revenue from Social Security Payments 155, , , , ,252 78,439 60,604 24,325 37, , Revenue from Retirement Payments 661, ,438 1,103,965 1,150, , , ,933 97, ,462 1,316,095 TOTAL REVENUE 18,955,720 21,456,354 22,141,245 22,020,699 10,633,070 3,905,130 2,877,411 1,561,303 3,424,332 22,401,246 EXPENSES 100 Salaries 8,058,310 8,521,720 8,544,022 8,906,844 3,411,676 2,091,385 1,643, ,181 1,060,617 8,864, Employee Benefits 3,322,919 3,944,889 4,679,920 4,860,832 1,954,995 1,270, , , ,857 5,171, Purchased Professional Srvs. 586, , , , ,306 87,582 14,601 40,590 6, , Purchased Property Srvs. 1,057,267 1,619,272 1,950,420 1,638, ,875 37,640 96, ,350 1,052,718 1,640, Other Purchased Services 436, , , , ,215 93,550 31, ,500 47, , Supplies 612, , , ,244 91, , ,090 64, , , Equipment 107, , , ,452 31,971 72,040 19,678 10,000 45, , Other Objects 160, , , , ,288 4,000 4,028 3,775 1, , Debt Service Interest 5,429 2,053 96,052 21,360 55,000 55, Other Financing Uses 4,217,659 4,573,999 4,287,376 4,398,309 4,388, ,388, Debt Service Principal 310, , , , , ,000 TOTAL EXPENSES 18,875,962 21,253,153 22,101,632 22,329,683 10,629,208 3,905,130 2,877,411 1,561,303 3,424,332 22,397, Unassigned/Unrestricted Fund Balance 609,999 22, , , ,451 (0) (0) 900, Assigned for Encumbrances 67,725 89, Nonspendable for Prepaid Expenditures 313,839 1,082, Nonspendable for Inventory 10,809 11,025 TOTAL ENDING BALANCE 1,002,372 1,205, , , ,451 (0) (0) 900,451 39

40 General Administration Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Unassigned/Unrestricted Fund Balance 844, , ,104 22, ,589 45, Assigned for Encumbrances 2, Nonspendable for Prepaid Expenditures 14, , ,082, Total Beginning Fund Balance 860, , ,104 1,105, ,589 45,485 Revenue 6500 Interest 17,370 9,486 18,521 14,003 14,339 (4,182) 6890 Revenue - Glen Mills 37, , (47,000) 6944 Receipts from Other LEAs in PA 654,104 97, , , ,606 (17,495) 6948 I. U. Member Districts-Purchases 20,299 55, ,992 84,129 86,148 (26,844) 6970 Services Provided Other Funds 371, , , , ,229 (5,815) 6980 Revenue from Community Service Activities 10,634 50,351 11,042 58,042 59,435 48, Miscellaneous (VisionQuest and Devereux Fees) 1,213,104 1,374,400 1,171,002 1,401,727 1,435, , Revenue from Social Security Payments (18,852) 76, , , ,252 8, Revenue from Retirement Payments 268, , , , ,493 88, Special Revenue Fund Tfr (Spec Ed, PSE & Transp) 2,651,437 2,907,323 2,769,531 2,838,427 2,906, , Operating Tfrs from Practical Nursing &Occ Ed 1,136,866 1,172,351 1,225,420 1,198,885 1,227,659 2, Genl Fund Intrafund Tfrs (Marketplace Pgms & Grants) 3,348,642 3,556,296 3,845,274 3,634,892 3,778,992 (66,282) Total Revenue 9,711,665 9,969,567 10,250,999 10,272,246 10,633, ,071 Expenditures 100 Salaries 3,191,941 3,053,581 3,233,511 3,381,456 3,411, , Employee Benefits 1,213,697 1,330,723 1,667,822 1,823,318 1,954, , Purchased Professional Services 347, , , , ,306 (134) 400 Purchased Property Services 335, , , , ,875 (112,592) 500 Other Purchased Services 123, , , , ,215 (9,029) 600 Supplies 114,555 80, ,148 99,330 91,468 (19,680) 700 Property 2,119 35,692 32,057 33,398 31,971 (86) 800 Other Objects 102,467 98, ,321 99, ,288 (7,033) 900 Other Financing Uses 4,217,659 4,573,714 4,287,376 4,397,939 4,388, ,038 Total Expenditures 9,649,181 9,787,722 10,211,386 10,480,937 10,629, ,822 Fund Balance 6000 Unassigned/Unrestricted Fund Balance 609,998 22, , , ,451 9, Assigned for Encumbrances Nonspendable for Prepaid Expenditures 313,437 1,082, Total Ending Fund Balance 923,435 1,105, , , ,451 9,734 40

41 Innovative Educational Services Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Fund Balance 6000 Unassigned/Unrestricted Fund Balance Assigned for Encumbrances 3, , Total Beginning Fund Balance 3, , Revenue 6890 Revenue from Non Public Schools ,332 62,332 62, Donations from Private Sources ,000 5,000 5, Receipts from Other LEAs in PA 76, , , , ,270 (141,723) 6947 I.U. Member Districts - Core Membership Fee 603, , , , , I. U. Member Districts-Purchases 111, , , , ,730 (40,300) 6949 Tuition 3,058 2,030 3,058 3,100 3, Services Provided Other Local Gov't Units 14, ,200 1,200 1, Services Provided Other Funds 157, , , , , Revenue from Community Service Activities 416, , , , ,000 75, Miscellaneous Revenue/Chesconet 246, , , , ,166 (102,360) 7500 Extra Grants 3, ,000 3,000 3, Revenue from Social Security Payments 60,789 71,035 72,122 75,543 78,439 6, Revenue from Retirement Payments 138, , , , ,491 54, General Fund Intrafund Transfers 1,180,527 1,538,285 1,602,626 1,600,806 1,665,675 63,049 Total Revenue 3,013,293 3,719,592 3,984,941 3,776,362 3,905,130 (79,811) Expenditures 100 Salaries 1,715,258 1,985,804 1,978,214 2,017,025 2,091, , Employee Benefits 759, ,882 1,167,346 1,144,274 1,270, , Purchased Professional Services 177, , ,396 87,582 87,582 (95,814) 400 Purchased Property Services 36,603 48,795 29,606 37,390 37,640 8, Other Purchased Services 91, ,617 95,277 93,550 93,550 (1,727) 600 Supplies 173, , , , ,930 (147,672) 700 Property 58,221 5, , ,740 72,040 (56,460) 800 Other Objects 5,545 3,899 7,000 4,000 4,000 (3,000) 900 Other Financing Uses Total Expenditures 3,017,196 3,718,119 3,984,941 3,777,859 3,905,130 (79,811) Fund Balance 6000 Unassigned/Unrestricted Fund Balance Assigned for Encumbrances 24 1, Total Ending Fund Balance 24 1,

42 Information Technology Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Fund Balance 6000 Unassigned/Unrestricted Fund Balance (0) (0) 6001 Assigned for Encumbrances 9,128 8, , Nonspendable for Prepaid Expenditures Nonspendable for Inventory 9,695 10, , Total Beginning Fund Balance 18,823 18, ,068 (0) (0) Revenue 6890 Other Revenue From Intermediate Sources Receipts from Other LEAs in PA 8,422 1,816 8,925 8,925 9, I. U. Member Districts-Purchases 1,740 11,419 1,150 9,500 4,500 3, Services Provided Other Funds - Fees for Service 769, , , , ,790 (39,274) 6980 Revenue from Community Service Activities 3,271 8,516 5,120 5,120 5, Miscellaneous Revenue 0 5, Revenue from Social Security Payments 57,743 60,732 59,549 65,001 60,604 1, Revenue from Retirement Payments 126, , , , ,933 34, General Fund Intrafund Transfers 1,633,370 1,722,648 1,656,629 1,813,736 1,673,977 17,348 Total Revenue 2,600,749 2,835,405 2,860,022 2,977,434 2,877,411 17,389 Expenditures 100 Salaries 1,591,227 1,702,530 1,622,079 1,757,648 1,643,106 21, Employee Benefits 649, , , , ,042 35, Purchased Professional Services 15,662 23,075 19,682 14,340 14,601 (5,081) 400 Purchased Property Services 177,714 90, ,320 93,500 96,050 (36,270) 500 Other Purchased Services 28,355 35,185 28,955 30,606 31,816 2, Supplies 115, , , , ,090 3, Property 19,051 54,212 23,500 23,500 19,678 (3,822) 800 Other Objects 3,375 5,144 3,685 3,881 4, Total Expenditures 2,600,702 2,835,207 2,860,022 2,996,502 2,877,411 17,389 Fund Balance 6000 Unassigned/Unrestricted Fund Balance (0) (0) (0) 6001 Assigned for Encumbrances 8,061 7, Nonspendable for Prepaid Expenditures Nonspendable for Inventory 10,809 11, Total Ending Fund Balance 18,870 19,068 0 (0) (0) (0) 42

43 Communications Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Fund Balance 6000 Unassigned/Unrestricted Fund Balance Assigned for Encumbrances 37,714 20, , Nonspendable for Prepaid Expenditures Total Beginning Fund Balance 37,714 20, , Revenue 6944 Receipts from Other LEAs in PA Services Provided Other Funds 384, , , , , Revenue from Community Service Activities 5,849 3,137 5,500 5,500 5, Miscellaneous Revenue from Social Security Payments 23,558 26,256 26,137 23,532 24,325 (1,812) 7820 Revenue from Retirement Payments 54,218 73,376 91,760 82,484 97,716 5, General Fund Intrafund Transfers 963,317 1,080,430 1,028, ,397 1,048,762 20,641 Total Revenue 1,431,121 1,604,336 1,536,518 1,479,913 1,561,303 24,785 Expenditures 100 Salaries 659, , , , ,181 (51,984) 200 Employee Benefits 311, , , , ,407 1, Purchased Professional Services 36,271 22,892 33,150 40,590 40,590 7, Purchased Property Services 216, , , , ,350 18, Other Purchased Services 157, ,586 94, , ,500 32, Supplies 58,966 64,778 49,300 64,500 64,500 15, Property 6,191 8,370 10,000 10,000 10, Other Objects 2,856 6,946 2,000 3,775 3,775 1,775 Total Expenditures 1,448,535 1,603,235 1,536,518 1,501,314 1,561,303 24,785 Fund Balance 6000 Unassigned/Unrestricted Fund Balance Assigned for Encumbrances 20,300 21, Nonspendable for Prepaid Expenditures Total Ending Fund Balance 20,300 21,

44 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) 6001 Assigned for Encumbrances , , Nonspendable for Prepaid Expenditures Total Beginning Fund Balance 1,199 39, ,327 (0) (0) Revenue 6910 Rentals 84,165 74,709 82,000 82,000 82, Revenue - Catering (Boot Road) 71,335 93,616 75,000 90,000 90,000 15, Receipts from Other LEAs in PA I. U. Member Districts-Purchases 127,369 1,283,028 1,199,516 1,332,010 1,192,976 (6,540) 6970 Services Provided Other Funds 1,051, ,035 1,055,731 1,008,604 1,043,869 (11,862) 6980 Revenue from Community Service Activities 14,665 12,050 1,300 12,897 13,867 12, Misc. Revenue / CCRES 743,955 1,004, , , ,293 (124,288) 7810 Revenue from Social Security Payments 32,525 36,307 36,421 39,338 37,879 1, Revenue from Retirement Payments 73, , , , ,462 28,246 Total Revenue 2,198,892 3,327,454 3,508,765 3,514,744 3,424,332 (84,433) Expenditures 100 Salaries 900,802 1,053,833 1,000,053 1,112,375 1,060,617 60, Employee Benefits 388, , , , ,857 64, Purchased Professional Services 10,515 54,780 7,584 6,019 6,369 (1,215) 400 Purchased Property Services 291,042 1,041,325 1,239,952 1,058,215 1,052,718 (187,234) 500 Other Purchased Services 35,972 39,873 48,275 45,559 47,511 (764) 600 Supplies 150, , , , ,445 4, Property 21,459 69,449 49, ,814 45,500 (4,050) 800 Other Objects 46,369 47,567 1,450 1,315 1,315 (135) 830 Debt Service Interest 5,429 2,053 96,052 21,360 55,000 (41,052) 900 Other Financing Uses Debt Service Principal 310, , , , ,000 20,000 Total Expenditures 2,160,348 3,308,870 3,508,765 3,573,071 3,424,332 (84,433) Fund Balance 6000 Unassigned/Unrestricted Fund Balance (0) (0) (0) 6001 Assigned for Encumbrances 39,341 58, Nonspendable for Prepaid Expenditures Total Ending Fund Balance 39,743 58,327 0 (0) (0) (0) 44

45 Occupational Education Original Projected Proposed Amount Actual Actual Budget Budget Budget Change from Orig Fund Balance 6000 Unassigned/Unrestricted Fund Balance 5, ,802, ,697,829 (105,132) 6001 Assigned for Encumbrances 64,546 85, , Assigned Fund Balance , NonSpendable for Prepaid Expenditures 0 2, , Total Beginning Fund Balance 70,394 88,185 1,802, ,556 1,697,829 (105,132) Revenue 6500 Interest Income , (260) 6700 Revenue - Students Activities , , , Revenue - Rentals 226, , , , ,461 (28,790) 6920 Revenue - Donations 0 2, ,104 1, Revenue - Private Sources 2,916 1, , Receipts from Other LEAs in PA 544, , , , , , Receipts from Member Districts-AVTS 18,581,499 19,217,122 20,482,679 20,482,679 21,145, , Receipts from Member Districts-PLANCON 491,846 1,321, , , ,767 (90,922) 6970 Services Provided Other Funds 808 4,867 1,039 1,398 1, Revenue - Community Service (CCRES) 700, , , , ,002 50, Miscellaneous Revenue 25,529 19,291 48,890 2,482 2,552 (46,338) 7220 Vocational Education Subsidy 1,033,962 1,071,638 1,040,645 1,052,106 1,061,788 21, Revenue - Medical/Dental 6, ,500 6,786 0 (6,500) 7810 Revenue from Social Security Payments 310, , , , ,769 9, Revenue from Retirement Payments 722, ,368 1,118,424 1,113,232 1,321, , DCCC Capital Contribution 727, , , , ,050 (20,257) Total Revenue 23,376,655 25,298,859 26,321,022 26,590,291 27,227, ,505 Expenditures 100 Salaries 8,786,192 8,595,663 8,655,901 8,615,795 8,899, , Employee Benefits 4,209,866 4,563,122 5,309,047 5,102,563 5,613, , Purchased Professional Services 548, , , , ,627 99, Purchased Property Services 1,896,472 2,135,098 2,383,964 2,401,334 2,376,186 (7,778) 440 Rental Reimbursement - TCHS Pennocks Bridge 3,246,424 2,955,011 3,248,288 3,248,288 3,248, Rental Reimbursement - TCHS Brandywine 1,629,075 1,624,627 1,587,846 1,587,846 1,592,530 4, Rental Reimbursement - TCHS Pickering , ,890 1,221, , Other Purchased Services 434, , , , ,656 (10,922) 600 Supplies 614, , , , ,255 (13,348) 700 Property 149, , , , ,410 (1,723) 800 Other Objects 108,147 66, , , ,159 (4,972) 840 Budget Reserve , ,000 30,000 (78,000) 900 Other Financing Uses 1,004,858 1,050,492 1,122,155 1,150,754 1,185,840 63, Transfer to Primary Government 730,870 2,269, Total Expenditures 23,358,864 25,155,488 25,659,433 25,124,018 26,482, ,179 Fund Balance 6000 Unassigned/Unrestricted Fund Balance 0 0 2,464,550 1,697,829 2,442,744 (21,806) 6001 Assigned for Encumbrances 85,619 73, Assigned Fund Balance 0 156, NonSpendable for Prepaid Expenditures 2,566 1, Total Ending Fund Balance 88, ,556 2,464,550 1,697,829 2,442,744 (21,806) 45

46 Occupational Education Actual Actual Original Budget Projected Budget Proposed Budget Amount Change from Orig Administrative 100 Salaries 503, , , , , , Employee Benefits 175, , , , ,764 94, Purchased Professional Services 2,036 42,915 47,016 18,104 1,972 (45,044) 400 Purchased Property Services 4,611 2,790 3,866 3,905 4, Other Purchased Services 9,357 11,768 6,914 15,184 6, Supplies 1,615 6,985 2,730 3,669 2,580 (150) 700 Property 499 2,266 1,000 1,000 1, Other Objects 1,548 2,594 1,696 11,696 1, Budget Reserve ,000 78,000 - (78,000) 900 Other Financing Uses 772,816 2,308,890 43,221 55,917 52,011 8,790 Total Expenditures 1,471,923 2,972, , , , ,289 TCHS - Pennocks Bridge 100 Salaries 2,389,401 2,575,633 2,542,599 2,509,811 2,586,037 43, Employee Benefits 1,162,852 1,396,727 1,582,726 1,525,362 1,671,210 88, Purchased Professional Services 245, , , , ,137 57, Purchased Property Services 580, , , , ,574 (31,301) 440 Rental Reimbursement-TCHS 3,246,424 2,955,011 3,248,288 3,248,288 3,248, Other Purchased Services 157, , , , ,695 (919) 600 Supplies 240, , , , ,810 (27,558) 700 Property 34, ,247 62,437 67,311 62, Other Objects 35,361 15, , , ,601 5, Budget Reserve ,000 10,000 10, Other Financing Uses 290, , , , ,172 18,683 Total Expenditures 8,383,488 8,654,701 9,263,596 9,244,188 9,417, ,098 46

47 Occupational Education Actual Actual Original Budget Projected Budget Proposed Budget Amount Change from Orig TCHS - Brandywine 100 Salaries 2,645,226 2,831,780 2,816,180 2,871,839 2,980, , Employee Benefits 1,277,350 1,480,517 1,678,975 1,670,648 1,842, , Purchased Professional Services 49,404 57,766 40,595 97,327 97,946 57, Purchased Property Services 983,362 1,269,989 1,480,746 1,459,979 1,466,783 (13,963) 440 Rental Reimbursement-TCHS 1,629,075 1,624,627 1,587,846 1,587,846 1,592,530 4, Other Purchased Services 103, , , , ,187 10, Supplies 122, , , , ,960 (1,984) 700 Property 26,452 56,996 43,468 43,468 43, Other Objects 47,079 32, , , ,384 (2,602) 840 Budget Reserve ,000 10,000 10, Other Financing Uses 315, , , , ,641 33,829 Total Expenditures 7,198,825 7,998,468 8,439,194 8,576,917 8,864, ,663 TCHS - Pickering 100 Salaries 3,248,017 2,763,789 2,916,459 2,695,526 2,777,483 (138,976) 200 Employee Benefits 1,593,771 1,516,242 1,848,886 1,644,772 1,807,416 (41,470) 300 Purchased Professional Services 251, , , , ,572 29, Purchased Property Services 328, , , , ,790 37, Rental Reimbursement - TCHS , ,890 1,221, , Other Purchased Services 163, , , , ,860 (20,548) 600 Supplies 250, , , , ,904 16, Property 87,639 22,718 89,228 92,228 87,440 (1,788) 800 Other Objects 24,159 15,638 97,886 90,386 90,478 (7,408) 840 Budget Reserve ,000 10,000 10,000 (10,000) 900 Other Financing Uses 356, , , , ,017 2,384 Total Expenditures 6,304,628 5,530,014 7,193,077 6,315,038 7,281,206 88,129 Total Occupational Education Expenditures 23,358,864 25,155,488 25,659,433 25,124,018 26,482, ,179 47

48 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 Fiscal Services Purchasing Services Staff Services General Administration Innovative Educational Services 2210 Supervision of Educational Media Svcs Computer-Assisted Instruction Support Svcs Instruction & Curriculum Development Svcs Other Instructional Staff Services Innovative Educational Services Information Technology Communications Building Maintenance Services Support Services - Business Operation & Maint. Services - District Sppt Operation & Maint. Services - Boot Road Building Maintenance Services Total Core Programs

49 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 TCHS - Brandywine 1100 Instructional Programs Vocational Programs Guidance Services Attendance Services Psychological Services Other Pupil Personnel Services Office of the Principal Services Nursing Services Operation & Maint. Services Total TCHS - Brandywine TCHS - Pickering 1100 Instructional Programs Vocational Programs Guidance Services Attendance Services Psychological Services Other Pupil Personnel Services Office of the Principal Services Nursing Services Operation & Maint. Services Total TCHS - Pickering TCHS - Pennock's Bridge 1100 Instructional Programs Vocational Programs Guidance Services Attendance Services Psychological Services Other Pupil Personnel Services Office of the Principal Services Nursing Services Operation & Maint. Services Total TCHS - Pennock's Bridge Occ Ed Administration Total Occupational Education Programs