Eastern Lebanon County School District 2018-2019 Budget Monday, - PowerPoint PPT Presentation

Eastern Lebanon County School District 2018-2019 Budget Monday, January 8, 2018 Kim Seldomridge, Interim Business Manager Julia Vicente, Superintendent Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District 2018-2019 Budget § Budget Calendar § Expenditures § Major Cost Drivers § New Positions for 2018-19 § Major capital items § Items removed from the budget § Act I § Local Taxation § Other Revenue § Fund Balance § Financial Projection Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District Eastern Lebanon County School 2018-19 District Budget Calendar Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District Major Cost Drivers • Salaries • PSERS • Healthcare • Special Education Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District ELCO Salary Costs 17,500,000 17,000,000 16,956,786 16,500,000 16,488,531 16,000,000 16,012,622 15,598,316 15,500,000 15,116,148 15,000,000 Salaries 14,632,427 14,500,000 14,215,871 14,000,000 13,500,000 13,000,000 12,500,000 12-13 Act. 13-14 act. 14-15 act. 15-16 act. 16-17 act. 17-18 Est. 18-19 BUD. Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District PSERS Rate History 32.57 33.43 34.79 35.26 35.68 34.00 30.03 29.00 25.84 24.00 21.40 19.00 16.93 14.00 12.36 8.65 9.00 4.76 4.78 5.64 4.00 9 0 1 2 3 4 5 6 7 8 9 0 1 2 0 1 1 1 1 1 1 1 1 1 1 2 2 2 - - - - - - - - - - - - - - 8 9 0 1 2 3 4 5 6 7 8 9 0 1 0 0 1 1 1 1 1 1 1 1 1 1 2 2 % Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District Retirement Cost History Actual $7,000,000 $6,000,000 $5,000,000 $4,000,000 Actual $3,000,000 $2,000,000 $1,000,000 $0 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District Health Care Cost History $4,000,000 Employers expect health care costs to increase by 5.5%* in 2018, up $3,750,000 $3,760,242 from a 4.6% increase in 2017, according to the 22nd annual Best Practices in Health Care Employer $3,500,000 $3,486,635 $3,631,380 Survey by Willis Towers Watson (NASDAQ: WLTW). $3,250,000 $3,547,398 $3,000,000 $3,069,970 $2,976,739 $2,750,000 Act./Est. $2,753,630 $2,500,000 Cost $2,542,898 $2,250,000 $2,000,000 $2,152,377 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District Special Education as a Percent of Total Expenditures Eastern Lebanon County School District 14.00% 13.50% 13.00% 12.50% 12.00% 11.50% % of Spec. Ed. 11.00% 10.50% 10.00% 9.50% 9.00% 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District ELCO School District Debt Total Debt 5,000,000 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 Total Debt 2,000,000 1,500,000 1,000,000 500,000 - 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 1 1 1 2 2 2 2 2 2 2 2 2 2 3 3 3 - - - - - - - - - - - - - - - - - 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 3 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District Total Expenditure History $41,000,000 $39,000,000 $39,970,432 $40,021,063 $37,000,000 $37,794,727 $35,000,000 $35,634,739 $33,000,000 $29,630,537 $33,217,914 $31,000,000 $32,011,347 $31,215,896 $29,000,000 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District 2018-19 Budgeted Expenditures by Function 2016-17 2018-19 FUNCTION DESCRIPTION 2017-18 1100 INSTRUCTION REGULAR $16,402,981 $17,088,744 $17,415,700 1200 INSTRUCTION SPECIAL $4,922,391 $5,103,059 $5,638,107 1300 INSTRUCTION VOCATIONAL $846,514 $930,736 $909,018 1400 INSTRUCTION OTHER $142,434 $168,939 $180,677 2100 PUPIL PERSONNEL $1,160,225 $1,320,021 $1,595,056 2200 GUIDANCE SUPPORT $1,239,039 $1,336,881 $1,427,145 2300 ADMINISTRATION $1,932,293 $2,065,525 $2,050,152 2400 HEALTH SERVICES $430,655 $475,260 $487,542 2500 BUSINESS SERVICES $453,821 $540,169 $533,524 2600 MAINTENANCE $3,215,359 $3,348,658 $3,286,669 2700 TRANSPORTATION $1,917,767 $2,111,013 $2,230,942 2800 TECHNOLOGY SUPPORT $410,190 $434,314 $451,638 2900 IU GENERAL OPERATING $21,000 $21,000 $22,244 3200 STUDENT ACTIVITIES $1,062,312 $1,055,252 $1,077,991 5100 REFUNDS $65,000 $62,600 $62,600 5200 DEBT SERVICE $4,518,359 $4,516,425 $4,604,803 5900 BUDGETARY RES./TRANSFER $335,138 $115,000 $115,000 GRAND TOTAL $39,075,478 $40,693,596 $42,088,808 Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District 2018-19 Preliminary Budget for ELCO School District 0% 0% 0% INSTRUCTION REGULAR 0% 0% INSTRUCTION SPECIAL 0% 0% 0% INSTRUCTION VOCATIONAL INSTRUCTION OTHER 0% 3% 11% 1% INSTRUCTION ADULT PUPIL PERSONNEL 5% 41% GUIDANCE SUPPORT 8% ADMINISTRATION HEALTH SERVICES BUSINESS SERVICES 5% 1% MAINTENANCE 3% 1% 4% TRANSPORTATION 13% TECHNOLOGY SUPPORT IU GENERAL OPERATING FOOD SERVICE 0% STUDENT ACTIVITIES 2% COMMUNITY SERVICES 0% SITE ACQUISITION SITE IMPROVEMENT Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District #*#*#*#*#*District#*#*#*#*#* Benchmark Comparison - Expenses District: Eastern Lebanon County SD Source: Pennsylvania Department of Education Note: Actual $ Per Student is calculated based on Average Daily Membership when available and regular enrollment when not available. District Function Object or Program Year Eastern Lebanon County SD 1100 REGULAR PROGRAMS – ELEMENTARY / SECONDARY 2016 Others 1200 SPECIAL PROGRAMS – ELEMENTARY / SECONDARY 2016 1300 VOCATIONAL EDUCATION 2016 1400 OTHER INSTRUCTIONAL PROGRAMS – ELEMENTARY / SECON.. 2016 2100 SUPPORT SERVICES – STUDENTS 2016 2200 SUPPORT SERVICES – INSTRUCTIONAL STAFF 2016 2300 SUPPORT SERVICES – ADMINISTRATION 2016 2400 SUPPORT SERVICES – PUPIL HEALTH 2016 2500 SUPPORT SERVICES – BUSINESS 2016 2600 OPERATION AND MAINTENANCE OF PLANT SERVICES 2016 2700 STUDENT TRANSPORTATION SERVICES 2016 2800 SUPPORT SERVICES – CENTRAL 2016 2900 OTHER SUPPORT SERVICES 2016 3100 Food Services 2016 3200 STUDENT ACTIVITIES 2016 3300 COMMUNITY SERVICES 2016 5100 DEBT SERVICE / OTHER EXPENDITURES AND FINANCING USE.. 2016 5200 INTERFUND TRANSFERS - OUT 2016 5900 Budgetary Reserve 2016 $0.00 $5,000.00 $10,000.00 $15,000.00 $20,000.00 Actual $ per Student Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District 2018-19 Budgeted Expenditures by Object Code 2016-17 2018-19 OBJECT DESCRIPTION 2017-18 TOTAL 100 SALARIES $16,275,401 $16,758,158 $16,951,786 TOTAL 200 BENEFITS $9,377,440 $10,346,183 $10,947,904 TOTAL 300 PURCHASED PROF. SVCS. $1,767,860 $1,803,786 $2,161,086 TOTAL 400 PURCHASED PROP. SVCS. $907,505 $826,030 $574,432 OTHER PURCHASED TOTAL 500 SVCS. $3,759,998 $4,067,524 $4,226,975 TOTAL 621 - 627 ENERGY $642,731 $674,868 $679,200 TOTAL 610/640 SUPPLIES/BOOKS $999,572 $1,197,576 $1,242,139 TOTAL 700 EQUIPMENT $206,082 $201,971 $424,236 TOTAL 800 DUES/FEES/TRANSFERS $521,637 $301,075 $276,247 TOTAL 900 DEBT SERVICE $4.518,359 $4,516,425 $4,604,803 GRAND TOTAL $39,075,478 $40,693,596 $42,088,808 Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District 2018-19 Preliminary Budget by Object Code for ELCO School District 1% 1% SALARIES 3% 11% 2% BENEFITS 40% PURCHASED PROF. SVCS. 10% PURCHASED PROP. SVCS. 5% OTHER PURCHASED SVCS. ENERGY 1% SUPPLIES/BOOKS 26% PROPERTY DUES/FEES/TRANSFERS DEBT SERVICE Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District Eastern Lebanon County SD Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School District NEW ITEMS IN THE 2018-19 BUDGET • Elementary Dean of Students $79,060 • Secondary Counselor $79,094 • New K-2 Reading Series $91,000 • New 6-8 Math Series $120,000 • iPads for Para Professionals (K-5) $6,650 • CNC Router (High School) $22,000 • Non-fiction text resource program(HS) $4,000 • Hypertherm plasma cutter $3,500 • Total $405,304 Preparing ALL students, K-12, to be successful for THEIR future