South Fayette Township School District

1
South Fayette Township School District

• 2005-06 Pre-Preliminary Budget
• Board Presentation May 18, 2005

2
Objectives of Presentation

• Provide an overview of financial information
  for the South Fayette School District
• Describe factors that influence South Fayette
  School Districts Budget
• Identify key expenditures proposed for 2005-06
• Identify sources of revenue for 2005-06
• Explain changes in revenues and expenditures
• Present options for input before finalizing a
  preliminary budget for review and discussion.

3
Timeline for Budget Approval

• May 18, 2005 Present Pre-Preliminary Budget
• Review of Budget with School Board and Community
• Make adjustments for a preliminary budget to be
  approved at the May 24, 2005 meeting.
• May 24, 2005 Approve Preliminary Budget
• May 26, 2005 Preliminary Budget will be available
  to the public on the website and in the
  Central Office for review. (minimum 20 days
  required by Code)
• June 21, 2005 Board Committee Meeting Discuss
  any changes, recommendations etc. to the
  preliminary budget.
• June 28, 2005 Approve Final Budget

4
Board of Directors
Mr.Vincent Lamberti, President Mr.Leonard
Fornella, Vice-President Mrs. Suzette
Collins Mrs. Denise Ford Mrs. Jo Ann Mazza Mr.
Christopher Niemann Mr. Todd Petrillo Mr. Thomas
Welch Mr. Alan Wood
5
Administration
Dr. Linda B. Hippert, Superintendent of
Schools Dr. Mary D. Ravita, Assistant
Superintendent for Curriculum, Instruction and
Assessment Dr. Nanci Sullivan, Director of Pupil
Personnel Mrs. Ann Bisignani, High School
Principal Mr. Joseph Bradley, Assistant High
School Principal Mrs. Karen Labutta, Middle
School Principal Mr. Peter Abdulovic, Assistant
Middle School Principal Mrs. Denise Beverina
Moore, Elementary School Principal Mr. William
Harper, Director of Finance and Business
Operations Mr. George Safin, Staff Accountant
(Acting Director of Finance and Business

Operations)
6
Leadership Team
Mr. Nick Fratto, School Psychologist Mr. Joseph
Cochran, Dean of Students Mr. Kent Nichols, Dean
of Students Mr. William Scott, Director of
Transportation Mr. Joseph Farkas, Athletic
Director Mr. Gene Manzini, Network Systems
Administrator Property Services Director
Mr. Alan Vezzi, Director of Maintenance
Operations Mrs. Tricia Wood, Supervisor of Food
Services Mrs. Shelly Belcher, Community and
Public Relations Specialist
7
Items that have Significant Influences on South
Fayettes Budget
8
Key Factors

• Student Enrollment
• Staffing (Professional and Support)
• Special Education
• Employee Benefits
• Charter Schools
• Vocational-Technical/Alternative School
• Ongoing Staff Contracted Costs, Utilities, Debt
  Service Payments
• Transportation
• Campus Expansion (Area and Facilities)

9
Student Enrollment History
10
Student Enrollment
Increase from 1990 57.1 of Additional
Students since 1990 716 Average of students
per year/last five years 75
11
Five Year Enrollment History
In 2002-03, South Fayette School District
increased the campus size by 1/3 and added a
third school building with an area of over
170,000 square feet. Enrollment from 2002-03
increased by 11 enrollment from 2000 to present
increased 21.6.
12
Student Enrollment
13
Enrollment by Grade Current Students with
Kindergarten, Grade 1 Projections
14
Staffing in South Fayette
15
Staff in South Fayette 2000-present
Opened a third School Building Began using
the Army site for Bus Garage and
Maintenance/Transportation Office
16
Employee Benefits
Group Insurance Renewal Select
Blue 3.0 HMO 3.0 Dental 0.0
Vision 0.0 Employee
Contributions 82,347.76 Retirement
(PSERS) 10.87 Increase
101,342.00
17
Health Insurance - ACSHIC Rates
18
Health Insurance ASCHI Rate Comparisons 2004-05
and 2005-06
(Indemnity Plan 3 Single _at_ 7,721 / Not paid by
District)
Numbers in Red indicate totals in each category
for 04-05
19
Projections for Retirement Percentages (PSERS)

20
Special Education
Learning Support Child Count 12/1/2001 134 Child
Count 12/1/2002 158 Child Count
12/1/2003 177 Child Count 12/1/2004 180 Identified
Gifted Child Count 12/1/2001 73 Child Count
12/1/2001 67 Child Count 12/1/2001 60 Child Count
12/1/2004 49 504 Service Plans Academic (ADHD
etc.) 15 Medical (allergies, asthma etc.) 9
21
Special Placements of Students Based upon their
Needs (as of 5-16-05)
22
Special Education Subsidy 2.01
Student Count as Reported on PennData Statewide
Database on 12/1 of each year.
23
Federal Funding Decreases

• Title I Federal Funding has been used to fund
  the Reading Specialists (3) at the elementary
  school, the Reading Specialist for theExtended
  Program (full day) for Kindergarten and a
  Paraeducator, as well as supplies for the
  program.
• The level of Title I Federal Funding for
  2005-06
• permits the funding of 2 Reading Specialists
  ONLY.
• Funding decreases in Title II A and D (Staff
• Development), Title V (Tutoring)

24
Title I Federal Funding Decreases
25
Cyber Charter School Participation
2002-2003 7 Students 2003-2004 5
Students 2004-2005 4 Students Estimated
Budgeted Expenditures 46,692 Estimated Budgeted
Revenues 11,480
26
Parkway West Schools Tuition Payments
Vocational-Technical School 2004-2005 Payment
241,288 2004-05 Est. membership
42.036 Percentage of SF 2005-2006 Est.
Payment 267,588 Tuition Payment Increase
26,300 Percent 10.9.
6366 per student per year Alternative
Education Program Alternative ADM
4.1 2004-2005 Payment 32,993 2005-2006
Est. Payment 35,611 Tuition Payment
Increase 2,618 Percent Increase
7.9
27
Annual Compensation Increases for Existing
(2004-05) South Fayette School District Staff
28
Other Significant Increased Costs
29

• Total of Expenditures incurred for 2005-06
  as a result of existing staff, contracts,
  agreements, outside source costs, etc.
• 829,042.00

30
Debt Service Payments
31
Transportation Facts

• Total Estimated Expenditures 2005-06
  2,040,129
• Estimated State Revenue 2004-05
  614,800
• Total est. miles travel 2004-05 449,113
• Average miles per bus per year 14,971
  (30)
• Miles daily regular runs
  417,675
• Extra Curricular/Athletic/Field Trips
  31,438
• Fleet
• 72 Passenger - 17
• 48 Passenger - 8
• 36 Passenger - 1
• 28 Passenger - 1
• 22 Passenger - 3
• 21 Passenger - 2 - Handicapped Accessible
• 16 Passenger - 2
• 9 Passenger - 2

32
Transportation Facts
33
Transportation Facts
34
2005-06 Revenue - All Sources

• Local -
• 19,561,890
• State
• 5,319,468
• Federal
• 319,687

35
2004-05 Revenue - All Sources

• Local - 18,011,058
• State - 4,896,227
• Federal - 341,757
• Other - 125,000

36
History of Assessed Valuations
School Year Assessed Value Inc
Tax Levy Net Revenue
Millage 1999-2000 100,850,720 7.14
9,580,772 9,248,772
95.00 2000-2001 108,395,995 7.48
10,297,620 9,751,991
95.00 2001-2002 655,851,996 change
to 100 12,323,459 11,051,921
18.79 assessed value 2002-2003
733,608,970 11.85 14,884,926
14,060,049 20.29 2003-2004
749,345,966 2.15 15,204,230
14,396,885 20.29 2004-2005
772,361,781 3.07 15,671,221
14,839,000 20.29 2005-2006
801,057,893 3.7 16,253,262
15,440,599 20.29
37
History of Proposed Net Revenue and
Increases(based upon data provided by Allegheny
County Office of Property Assessments, Annually)
38
School District Millage Ranking in Allegheny
County 04-05
39
Value of a Gross Mill of Tax
2005-2006 801,097 2004-2005
772,362 2003-2004 749,346 2002-2003
733,609 2001-2002 655,852 change to 100
assessed market value 2000-2001
108,396 1999-2000 100,850 1998-1999
94,133
40
Value of a Collected Mill of Tax (based upon 95
Collection Rate)
2005-2006 761,042 2004-2005
733,744 2003-2004 711,879 2002-2003
696,928 2001-2002 623,059 change to 100
assessed market value 2000-2001
102,976 1999-2000 95,808 1998-1999
89,426
41
Collection Rate
Why dont taxing jurisdictions collect 100 of
the real estate tax levied? gt 2
Discount gt Appeal Dispositions gt Exonerations gt
County Administrative Changes (A4) gt Uncollectib
les The average collection rate for schools
located in Allegheny County is 94.70
42
2004 INITIAL TAX BLOTTER FROM ALLEGHENY COUNTY
43
2005 TAX BLOTTER (February 2, 2005) FROM
ALLEGHENY COUNTY
44
PURTA (Public Utility Realty Tax)

• 1995-1996 96,542
• 1996-1997 105,428
• 1997-1998 109,677
• 1998-1999 112,591
• 1999-2000 100,434
• 2000-2001 39,099
• 2001-2002 24,891
• 2002-2003 18,668
• 2003-2004 24,769
• 2004-2005 18,600
• 2005-2006 23,000

45
Basic Education Subsidy 1.5
2005 -06 Governors Proposal 31,421- 18,189
Base, 13,232 Minimum Increase 2004-05 received
120,000
46
Market Value/Personal Income Aid Ratios
The market value/personal income aid ratio is
used in the payment of Basic Education Funding,
Special Education Subsidy, Secondary Vocational
Education Subsidy, School Employees Retirement
Fund, and School Employees Social Security. The
market value aid ratio is used in the payment of
the Pupil Transportation Subsidy and Homebound
Instruction Subsidy.
47
History of MV/PI Aid Ratios
MV/PI MV PI 1998-99
.3634 .4172 .2828 1999-00
.3744 .4220 .3031 2000-01
.3838 .4209 .3284 2001-02
.3650 .4027 .3085 2002-03
.3486 .4038 .2660 2003-04 .3668
.4341 .2661 2004-05
.3805 .4246
.3147 2005-06 Figures Released in April - May
48
Revenue - Federal Sources

• Title I - 200,605
• Title II - Part A 80,628
• Medical Assistance Reimbursement-ACCESS -
  27,000
• Title II Part D - 4,096
• Title V - 3,058
• Drug Free - 4,300

49
Proposed Expenditures affecting 2005-06 Budget
50
2005-06 Proposed Appropriations
1000 Instructional 12,739,748 2000
Support Services 9,130,715 3000
Non-Instructional 819,390 5000 Other
Financing 3,959,491
51
2005-06 Appropriations by Object
100 Salaries 13,028,819 200 Benefits
4,028,793 300 Professional Services
1,022,025 400 Property Services 901,495 500
Other Services 1,275,744 600 Supplies
1,432,111 700 Equipment 881,579 800 Other
Objects 2,383,767 900 Other Uses 1,695,000
52
2005-06 Proposed Expenditures Required and
Possible and their Impact on the Budget

• 
  

53
2005-06 Proposed Expenditures Required and
Possible and their Impact on the Budget

• 
  

54
2005-06 Proposed Expenditures Required and
Possible and their Impact on the Budget

• 
  

55
Department/Building Budgets (does not include
staff compensation and benefits)
56
Department/Building Budgets (does not include
staff compensation and benefits)
57
Transportation
58
2003-04 Estimated Results of Operations

• Beginning Fund Balance 4,663,441
• Revenues
  22,315,199
• Total Available
  26,978,640
• Expenditures
  21,570,205
• Ending Fund Balance 5,408,435
  

59
2004-05 Budget estimates
Beginning Fund Balance (from 03-04)
6,143,563 Transfer to Construction/ -
4,200,000 Capital Reserve for
Elementary School Beginning Fund Balance
1,943,563 Revenue
24,073,397 Available
26,016,960 Appropria
tions (estimated)
-23,951,000 Ending Fund Balance
2,065,960
60
2005-06 Pre-Preliminary Budgetas of May 18, 2005
Est. Beginning Fund Balance
2,065,960 Revenue (05-06 projected)
25,201,045 Available
27,267,005 Appropriations
26,649,334 Ending Fund Balance
(projected) 617,671
61
Fund Balance Update
62
Fund Balances
Transferred 2,000,000 to the H.S. Construction
Fund and 500,000 to the Capital Reserve Fund


Transferred
3,000,000 to the Capital Projects Fund
Estimated
63
Budget Summaries
64
Timeline for Budget Approval

• May 18, 2005 Present Pre-Preliminary Budget
• Review of Budget with School Board and Community
• Make adjustments for a preliminary budget to be
  approved at the May 24, 2005 meeting.
• May 24, 2005 Approve Preliminary Budget
• May 26, 2005 Preliminary Budget will be available
  to the public on the website and in the
  Central Office for review. (minimum 20 days
  required by Code)
• June 21, 2005 Board Committee Meeting Discuss
  any changes, recommendations etc. to the
  preliminary budget.
• June 28, 2005 Approve Final Budget

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2005-06 BudgetFunction 1100 Instruction,
General
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2005-06 BudgetFunction 1100 Instruction,
General
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2005-06 BudgetFunction 1100 Instruction,
General
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2005-06 BudgetFunction 1100 Instruction,
General
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2005-06 BudgetFunction 1100 Instruction,
General
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2005-06 BudgetFunction 1200Special Programs
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2005-06 BudgetFunction 1200Special Programs
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2005-06 BudgetFunction 1200 Special Programs
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2005-06 BudgetFunction 1200 Special Programs
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2005-06 BudgetFunction 1200 Special Programs
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2005-06 BudgetFunction 1200 Special Programs
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2005-06 BudgetFunction 1390 Vocational
Education
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2005-06 BudgetFunction 1430 Homebound
Instruction
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2005-06 BudgetFunction 1490 Federal Programs
Title I
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2005-06 BudgetFunction 2100 Pupil Personnel,
Guidance, Psychology, Attendance
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2005-06 BudgetFunction 2100 Pupil Personnel,
Guidance, Psychology, Attendance
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2005-06 BudgetFunction 2100 Pupil Personnel,
Guidance, Psychology, Attendance
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2005-06 BudgetFunction 2100 Pupil Personnel,
Guidance, Psychology, Attendance
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2005-06 BudgetFunction 2220 - Technology
Support (Audio Visual)
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2005-06 BudgetFunction 2240 Computer Assisted
Instruction
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2005-06 BudgetFunction 2250 School Library
Services
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2005-06 BudgetFunction 2270 Instructional
Staff Development Service
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2005-06 BudgetFunction 2310 Board Services
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2005-06 BudgetFunction 2330 Tax Collection
Services
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2005-06 BudgetFunction 2350 Legal Services
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2005-06 BudgetFunction 2360 Office of the
Superintendents
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2005-06 BudgetFunction 2380 Office of the
Principals
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2005-06 BudgetFunction 2400 Pupil Health
Services
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2005-06 BudgetFunction 2500 Business Office
Services
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2005-06 BudgetFunction 2600 Operation and
Maintenance of Physical Plant
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2005-06 Budget Function 2600 Operation and
Maintenance of Physical Plant
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2005-06 BudgetFunction 2600 Operation and
Maintenance of Physical Plant
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2005-06 BudgetFunction 2600 Operation and
Maintenance of Physical Plant
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2005-06 BudgetFunction 2700 Transportation
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2005-06 Budget Function 2818 System-wide
Technology Services
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2005-06 Budget Function 2818 System-wide
Technology Services
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2005-06 Budget Function 2818 System-wide
Technology Services
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2005-06 BudgetFunction 2820 Community
Information Services
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2005-06 BudgetFunction 2820 Community
Information Services
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2005-06 BudgetFunction 2830 Staff Services
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2005-06 BudgetFunction 2900 Other Support
Services
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2005-06 BudgetFunction 3210 Student Activities
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2005-06 BudgetFunction 3250 - Athletics
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2005-06 BudgetFunction 3250 - Athletics
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2005-06 BudgetFunction 3250 - Athletics
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2005-06 BudgetFunction 3300 Community Services
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2005-06 BudgetFunction 5100 Debt Service
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2005-06 Revenue - State Sources

• Basic Education Subsidy - 2,126,160
• Charter Schools Tuition - 11,480
• Tuition - Orphans - 24,700
• Homebound Instruction - 300
• Special Education - 800,878
• DARE - 4,300
• Transportation - 614,800
• Rental Sinking Fund Payments - 809,408
• Health Services - 35,000
• PA Accountability - 95,808
• State Share of Social Security Tax - 489,738
• State Share of Retirement Tax - 306,896

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Timeline for Budget Approval

• May 18, 2005 Present Pre-Preliminary Budget
• Review of Budget with School Board and Community
• Make adjustments for a preliminary budget to be
  approved at the May 24, 2005 meeting.
• May 24, 2005 Approve Preliminary Budget
• May 26, 2005 Preliminary Budget will be available
  to the public on the website and in the
  Central
• Office for review. (minimum 20
  days required by Code)
• June 21, 2005 Board Committee Meeting Discuss
  any changes, recommendations etc. to the
  preliminary budget.
• June 28, 2005 Approve Final Budget
• Budget Comments send e-mail to Shelly Belcher,
  Public Relations, Community Information
  Specialist belcher_at_southfayette.org
• Or mail to Shelly Belcher, South Fayette
  Schools, 2250 Old Oakdale Road, McDonald,
  Pennsylvania 15057