Northern Bedford County School District Preliminary Budget Presentation May 12, 2020 Budget Committee Randy Wiand Chris Cronrath John Eshelman
2020/21 Proposed General Fund Budget … At A Glance – Revision 3 6/17 Revenues Expenditures 6000 ‐ Local $4,153,645 100 – Personnel $6,174,865 7000 ‐ State $9,116,031 200 – Benefits $4,328,403 8000 ‐ Federal $ 344,851 300 – Professional Other $528,695 400 – Purchased Property $105,996 500 – Other Purchased Services $1,435,020 600 – Supplies $811,467 700 – Property & Equipment $5,000 800 – Dues & Fees $213,381 900 – Debt $554,638 Total $13,614,527 Total $14,157,563 Deficit ‐ $543,037 2
2020/21 BUDGET COMPARISON 2019/20 versus 2020/21 Revision 3 2020/21Budget 20/21 vs REVENUES Revision 3 2019/20 Budget 19/20 Variance 6000Local Funds $4,153,645 $4,238,836 -85,191 7000State Funds $9,116,031 $9,343,029 -$226,998 8000Federal Funds $344,851 $344,851 $0 Total $13,614,527 $13,926,716 -$312,189 2020/21Budget 20/21 vs 19/20 EXPENDITURES BY TOTAL OBJECT Revision 3 2019/20 Budget Variance 100 Personnel and Salaries $6,174,865 $6,119,603 $55,262 200 Personnel Services - Employee Benefits $4,328,403 $4,326,264 $2,139 300 Purchased Professional Technical Services $528,695 $581,680 -$52,985 400 Purchased Property Services $105,996 $146,763 -$40,767 500 Other Purchased Services $1,435,020 $1,475,965 -$40,945 600 Supplies $811,467 $717,110 $94,357 700 Property $5,000 $107,050 -$102,050 800 Other Objects $213,481 $233,255 -$19,774 900 Other Financing $554,638 $652,244 -$97,606 Total $14,157,564 $14,359,932 -$151,748 Deficit -$543,037 -$433,216 $109,821 300-900 OBJECTS $3,654,297 $3,914,067 -$259,770
2020/21 BUDGET COMPARISON POST COVID REVISION 3 VS REVISION 2 2020/21Budget 2020/21Budget REVENUES Revision 3 Revision 2 Variance 6000Local Funds $4,153,645 $4,356,498 -$202,853 7000State Funds $9,116,031 $9,184,603 -$68,572 8000Federal Funds $344,851 $344,851 $0 Total $13,614,527 $13,885,952 -$271,425 2020/21Budget 2020/21Budget 20/21 vs 19/20 EXPENDITURES BY TOTAL OBJECT Revision 3 Revision 2 Variance 100 Personnel and Salaries $6,174,865 $6,229,485 -$54,620 200 Personnel Services - Employee Benefits $4,328,403 $4,328,385 -$18 300 Purchased Professional Technical Services $528,695 $560,543 -$31,848 400 Purchased Property Services $105,996 $108,948 -$2,952 500 Other Purchased Services $1,435,020 $1,444,770 -$9,750 600 Supplies $811,467 $919,166 -$107,699 700 Property $5,000 $3,000 $2,000 800 Other Objects $213,481 $217,181 -$3,700 900 Other Financing $554,638 $554,638 -$0 Total $14,157,564 $14,366,116 -$208,587 Deficit -$543,037 -$480,164 $62,838 300-900 OBJECTS $3,654,297 $3,808,246 -$153,949
Changes to Local Revenues Between Rev 2 and 3 Real Estate Reduced $64,853 Interim Taxes Reduced $8,000 Earned Income Reduced $50,000 Realty Tax Reduced $20,000 Delinquent Real Estate Reduced $10,000 Adult Education Reduced $4,000 Miscellaneous Reduced $16,000 Interest Reduced $30,000 Total $202,853 5
REAL ESTATE BUDGETARY OPTIONS MILLS Act 1 TO APRIL 2020 AV Index INDEX 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 3.20% 3.60% $403,849,990 8.57590 0.0360 8.8846 8.62 8.66 8.70 8.75 8.79 8.83 8.8503 8.8846 ESTIMATED RE TAXES $3,574,20 $3,588,0 AT 94% COLLECTION $3,463,377 $3,480,694 $3,498,011 $3,515,328 $3,532,645 $3,549,962 $3,567,278 5 59 LESS PROPERTY TAX $323,99 RELIEF $323,998.00 $323,998 $323,998 $323,998 $323,998 $323,998 $323,998 $323,998 8 $3,055,19 $3,068,2 BUDGETED $2,951,016 $2,967,294 $2,983,572 $2,999,850 $3,016,128 $3,032,406 $3,048,684 5 17 $16,278 $16,278 $16,278 $16,278 $16,278 $16,278 $6,511 $13,022 $104,178. $117,20 REVENUE IMPACT $32,555.75 $48,833.62 $65,111.49 $81,389.36 $97,667.24 38 0.68 Level Maximum Currently we could budgeted tax to.. $117,200 additional 6
Changes to State Revenues Between Rev 2 and 3 Basic Education Reduced by $62,967 Special Education Reduced by $5,605 Total $68,572 7
2020/21 State Subsidy • Given the COVID19 Shutdown and effect on the Local and State Revenues, we have removed the State Subsidy increase that was in our budget presentation in April Subsidy Item 2019/20 and February 2020 Difference 2020/21 Proposed Governor Wolf Budget Proposed Subsidy Basic Education $5,883,371 $5,946,142 $62,967 Funding (BEF) Special Education $632,336 $637,941 $5,605 Funding (SEF) Two possibilities, they could keep us at the 2019/20 levels (where we are budgeted at in this presentation), or the legislation allows it to go back to 2014/15 levels which would be a $293,764 reduction in BEF or any amount in between there.
2020/21 HIGHLIGHTED EXPENDITURES WITH COVID ADJUSTMENTS IN RED Cost Math Curriculum Grade 3 ‐ 12 REDUCED HIGH SCHOOL $18,161 MS $67,200 REDUCED $32,000 Student Information System – FOCUS REDUCED $9,400 $21,800 MS 1:1 Lease will renew for Grade 6 – 7 – 8 Yearly Cost $20,000 MS/HS Library conversion to Library REDUCED $4,000 $6,000 Replacement 20" walk behind scrubber, pad assist d $5,500 Salt Dogg 2yd Stainless Steel spreader for the dump truck $4,000 6ft Turf Roller for Athletic Fields $3,475 Electronic Balance $1,425 Backflow preventer at Elementary $1,400 Position Budget One Additional Personal Care Aid to Hire thru NBC – Under 30 Hour per week position $18,530 Technology Budget Requests up from 2019/20 to 2020/21 Budgets $19,987 NEW ‐‐ Elementary See Saw Application $2,400 9
Changes to Expenditures – Faculty Requested Between Rev 2 and 3 ELEM MPR SPEAKERS $1,200 LED LIGHTING ELEMENTARY LOBBY/NORTH LOBBY/SOUTH MAIN LOBBY $2,400 STIHL KOMIBI HEDGE TRIMMER ATTACHMENT ` $275 STIHL POWER SWEEP ATTACHMENT $325 REPLACE FOOD DISPOSALS ROOM 138/139 $400 REPLACE ENTRACE MATTING MAIN ENTRANCE AT ELEMENTARY $900 LOAD OF ANTI SKID MATERIAL $1,000 ENTRANCE WAY MATTING MAIN ENTRANCE AT ELEMENTARY $1,050 HS/MS AND 6 TH GRADE 4 X 10 FOOT MATS $1,500 SNOW PLOW ATTACHMENT SKID STEER $1,800 BATHROOM STALLS KINDERGARTEN PODS $2,000 TURF ROLLER $3,475 SCOREBOARD SOCCER FIELD $8,000 HALF MOON ACTIVITY TABLE AND CHAIRS $1,503 REDUCED ASSEMBLIES FOR PRINCIPAL BUDGETS $950 REDUCED PBIS INCENTIVES FOR PRINCIPALS $1,000 REDUCED PRINCIPAL CONFERENCES $800 REDUCED BUDGET ON STEM CLASROOM $4,000 REDUCED ROCK SALT $500 REDUCED PAINT ATHLETIC FIELD $2,000 REDUCED SKIDS CALCIUM SIDEWALK SALT $1,100 TOTAL $36,178 10
Changes to Expenditures – Line Item Between Rev 2 and 3 Athletic Trainer was not budgeted for enough ‐ $11,000 Travel – Administration $750 Conferences – Principals, Special Education Sup, Bus Manager $3,600 Supplies – Administration $1,500 Board Travel $1,000 Attorney Fees $5,000 Transportation $5,000 IU Services $35,500 FOCUS SIS SOFTWARE REDUCED AMOUNT ORIGINALLY BUDGETED $21,800 TOTAL $63,150 11
DEBT SERVICE AND SAVINGS IN REFINANCING YEAR TOTAL INTEREST (800) PRINCIPAL TRANSFER TO PAYMENT (900) CAPITAL RESERVE (900) 2017/18 $469,937.50 $87,168.75 $382,168.75 $107,868.75 2018/19 $467,537.50 $81,268.75 $382,268.75 $117,975.00 2019/20 $465,337.50 $75,168.75 $390,168.75 $127,075.00 2020/21 $467,737.50 $68,868.75 $398,868.75 $130,768.75 2021/22 $467,837.50 $63,918.75 $403,918.75 $135,918.75 2022/23 $466,037.50 $60,518.75 $405,518.75 $147,087.50 2023/24 $469,137.50 $57,068.75 $412,068.75 $150,587.50 12
BUDGETARY RESERVE Budgetary reserve is a LINE item of the General fund budget. This budget year has $96,300 for items that may not be known at the time of budgeting – a contingency. Below are some items that when reviewing the budget are on the verge of needing replaced, but we have placed them in a budgetary reserve so that if they are replaced, the board will know that have contingently planned on them. BUDGETARY RESERVE ITEMS Cost Undesignated $67,000 Stand Mixer – MS/HS Cafeteria $27,000 Audiometer $2,300 13
CAPITAL RESERVE SUMMARY ITEM BALANCE BEGINNING BALANCE JULY 2019 $1,350,039 TRANSFER FROM GENERAL FUND 2018/19 SURPLUS $523,633 PLUS INTEREST TRANSFER FOR 2019/20 BUDGETED BUT NOT $127,095 TRANSACTED YET 2019/20 WITHDRAWALS: TRACK $187,500 HOT ‐ $249,144 WATER SYSTEM $47,700; CRABTREE ROHRBAUGH $13,944 ESTIMATED ENDING BALANCE JUNE 2020 $1,751,623 14
Equity in school lunch pricing • Equity in school lunch pricing is part of the Healthy, Hunger ‐ Free Kids Act of 2010. Reimbursement from Free and Reduced price meals can not subsidize the cost of the paid meal. • We are required to increase lunch prices due to this tool. 15
What this means for NBC lunch prices? Elementary Middle/High A) Federal Reimbursement for Free $3.41 $3.41 Meals B) Federal Reimbursement for Paid $.32 $.32 Meals C) Equitable Meal Price Target (B ‐ A) $3.09 $3.09 Current Meal Price $2.35 $2.45 2020/21 Meal Price to comply $2.45 $2.55
Student Prices • Breakfast price district wide ‐ $1.20 • Elementary Lunch ‐ $2.45 • Middle/High School Lunch ‐ $2.55 • aLAcarte’ Pricing will need increased to match mark up required Adult Prices • Adult breakfast ‐ $1.70 • Adult lunch ‐ $3.70
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