SCHOOL DISTRICT OF HATBORO-HORSHAM PROPOSED FINAL BUDGET (PRELIMINARY)
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1 PROPOSED FINAL (PRELIMINARY) May 15, 2017
2 229 Meetinghouse Road, Horsham, PA May 15,2017 Board of School Directors School District of Hatboro-Horsham 229 Meetinghouse Road Horsham, PA Members of the Board: School budgeting has its legal background in Section 687 of the School Laws of Pennsylvania, Public School Code of 1949, as amended, from which the following excerpts are taken: The board of school directors of each school district of the second, third, or fourth class shall, annually at least thirty (30) days prior to the adoption of the annual budget, prepare a proposed budget of the amount of funds that will be required by the school district in its several departments for the following fiscal year... "...The proposed budget shall be printed, or otherwise made available for public inspection to all persons who may interest themselves, at least twenty (20) days prior to the date set for the adoption of the budget. "The board of school directors, after malting such revisions and changes therein as appear advisable, shall adopt the budget and the necessary appropriation measures required to put it into effect. "The total amount of such budget shall not exceed the amount of funds, including the proposed annual tax levy and state appropriation, available for school purposes in that district." In accordance with the school laws and your request, I am presenting this budget for the fiscal year beginning July l, 2017, and ending June 30, It has been prepared by the Superintendent of Schools in cooperation with the Administrative Staff to provide those services and supplies approved by the Board of School Directors. Curtis J. Griffin Superintendent
3 PAGE 1 REVENUE & RECEIPTS OF THE GENERAL FUND REVENUES: Estimated Appropriated Fund Balance 0 Revenue from Local Sources 0 Revenue from State Sources 8000 Revenue from Federal Sources 9000 Other Financing Sources $3,050,000 $73,068,419 $17,598,409 $1,302,675 $1,033,000 $3,050,000 $75,241,844 $19,088,901 $1,393,783 $1,272,298 $3,050,000 $77,586,042 $20,316,244 $1,582,535 $1,000,000 Estimated Revenues $96,052,503 $,046,826 $103,534,821 Estimated Reserve for Encumbrances Funds Available for Appropriations $96,052,503 $,046,826 $103,534, Instruction Support Operation of Non-lnstructional Facilities Acquisition, Construction and Improvement Other Financing Uses $57,330,092 $31,280,161 $1,705,645 $3,000 $5,733,605 $59,469,520 $32,841,702 $1,726,806 $3,000 $6,005,798 $61,598,549 $34,078,750 $1,839,049 $3,000 $6,015,473 Estimated Expenditures Appropriation of Prior Year Encumbrances $96,052,503 $,046,826 $103,534,821 Estimated Appropriations $96,052,503 $,046,826 $103,534,821
4 PAGE 2 REVENUE & RECEIPTS OF THE GENERAL FUND 0 Revenue from Local Sources 6111 Current Real Estate Taxes $65,002,357 $66,726,416 $68,881, Interim Real Estate Taxes $350,000 $250,000 $, Public Utility Tax $86,000 $82,000 $82, Payments in Lieu of Current Taxes $2,153 $2,153 $2, Current Per Capita Taxes 6140 Current Act 511 Taxes - Flat Rate Assessment 6151 Currrent Act 511 Taxes - Earned Income Tax $4,715,000 $4,949,415 $5,147, Current Act 511 Taxes - Real Estate Transfer $,000 $750,000 $850,000 6 Delinquencies, All Levies $800,000 $800,000 $750,000 6 Earnings on Investments $50,000 $40,000 $40,000 6 Revenue from Student Activity $25,000 $25,000 $25, IDEA (Section 611 & 619) $711,620 $947,705 $906, Rental of School $396,000 $438,867 $438, Contributions/Donations - Community Outreach $24,672 $24,672 $24, Tuition $195,420 $195,421 $123, Transportation Fees 6960 Provided Other Local Government Units 6970 Provided Other Funds 6980 Revenue from Community Service Activities 6990 Miscellaneous Revenue $10,197 $10,195 $15,530 Revenue from Local Sources $73,068,419 $75,241,844 $77,586,042
5 PAGES District Current Taxes Worksheet Real Estate Asessessed Value x Mills Tax Levy Collected Applicable Revenue * 9-1 O* * * * * * * * * $109,215,525 $108,835,220 $105,792,134 $104,660,850 $106,297,233 $108,270,257 $2,161,432,299 $2,207,104,947 $2,278,628,860 $2,339,998,224 $2,405,476,945 $2,459,145,692 $2,501,976,244 $2,529,548,134 $2,548,574,244 $2,543,894,789 $2,456,197,515 $2,458,262,673 $2,453,578,397 $2,452,547,459 $2,459,107,261 $2,478,302,578 $2,506,041,043 $2,522,004,937 $2,528,711,135 $2,547,988, ** $23,470,416 $26,000,734 $27,082,786 $27,735,125 $29,550,631 $31,073,564 $35,045,463 $37,978,758 $41,767,267 $43,339,107 $46,778,653 $49,885,731 $51,580,742 $54,021,029 $56,366,817 $58,000,801 $57,796,784 $59,202,339 $60,473,347 $61,294,066 $62,485,916 $63,979,859 $66,054,222 $67,710,789 $69,506,683 $71,751, % 95.31% 94.73% 95.81% $22,397,818 $24,781, $25,655,523 $26,573,023 $28,368,606 $29,830,621 $33,643,644 $36,459,597 $40,096,271 $41,605,209 $44,907,507 $47,869,796 $49,516,287 $51,859,433 $54,113,050 $55,680,769 $55,,167 $56,833,538 $58,054,541 $58,842,175 $59,986,381 $61,420,665 $63,412,053 $65,002,357 $66,726,416 $68,881,291 'Beginning with the 8-9 Fiscal Year, the total assessed value of property was reduced by state funds allocated to the Homestead Exclusion. Revenues were provided by the state to offset the reduction and are included in account State Tax Reduction Allocation under the State Revenue Sources. ** 511 Taxes Base, Rate, & Estimated Base, Rate, & Estimated Base, Rate, & Estimated Per Capita Wage, Income R.E. Transfer Occupation Trailer Amusement Mercantile Mech. Device $4,715,000 $,000 $4,949,415 $750,000 $5,147,000 $850, Taxes $5,415,000 $5,699,415 $5,997,000
6 PAGE 4 Hatboro-Horsham School District Tax Base Real Estate - Taxable Assessed Value Hatboro Borough (estimated) $333,706,224 Horsham Township (estimated) $2,214,281,890 Hatboro-Horsham School District $2,547,988,114 Real Estate - Transfer 1/2% Hatboro Borough $212, Horsham Township $637, Hatboro-Horsham School District $850,000
7 PAGE 5 REVENUE & RECEIPTS OF THE GENERAL FUND 0 Revenue from State Sources 7110 Basic Educational Instructional Subsidy $4,311,850 $4,586,989 $4,912, Charter Schools 7150 School Performance Incentives 7160 Tuition For Orphans and Children Placed in Private Homes - Section 1305/1306 PSC $138,473 $138,473 $99, Driver Education - Student 7270 Special Education $2,212,721 $2,256,544 $2,301, Other Program Subsidies 7310 Transportation $634,464 $634,464 $652, Rental & Sinking Fund Payments $190,017 $189,068 $256, Medical and Dental $90,000 $91,800 $89, State Tax Reduction Allocation $2,354,887 $2,415,880 $2,449, Accountability Grant $112, Ready to Learn Grant $101,873 $270,230 $270, Community Grant 7520 Disruptive Youth Grant 7 Vocational Training of the Unemployed 7810 Revenue for Social Security Payments $1,702,036 $1,726,854 $1,766, Revenue for Retirement Payments $5,749,098 $6,778,599 $7,519, Technology (Link-to-Learn) 7920 Other Technology Grants Revenue from State Sources $17,598,409 $19,088,901 $20,316,244
8 PAGE 6 REVENUE & RECEIPTS OF THE GENERAL FUND 8000 Revenue from Federal Sources 8110 Federally Impacted Areas (PL ) 8190 Other Unrestricted Federal Grants 8514 Title I - Improving Academic Achievement of the Disadvantaged $598, $343,541 $598, $650,000 $451,674 $562, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals $111,057 $102,475 $102, Title III - Language Instruction for Limited English Proficient and Immigrant Students $28,677 $20,234 $24, Title IV - 21 st Century Schools 8518 Title V - Promoting Informed Parental Choice and Innovative Programs 8620 Adult Basic Education 8701 IDEA B ARRA Stimulus Funds 8708 ARRA - Basic Ed - SFSF 8810 Medical Asst. Reimb. (Access) $220,900 $220,900 $243, 8690 Other Restricted Federal/State Grants Revenue from Federal Sources $1,302,675 $1,393,783 $1,582,535
9 PAGE 7 REVENUE & RECEIPTS OF THE GENERAL FUND 9000 Other Financing Sources 9110 Bond Issue Proceeds 9330 Capital Projects Fund Transfers 9340 Debt Service Fund Transfers $133,000 $272, Internal Service Fund Transfers $900,000 $1,000,000 $1,000, Trust & Agency Fund Transfers 9 Sale of Fixed Assets 9 Refund of Prior Years' Expenditures Other Financing Sources $1,033,000 $1,272,298 $1,000,000 Estimated Beginning Fund Balance $3,050,000 $3,050,000 $3,050,000 Estimated Revenues & Fund Balance Appropriation $96,052,503 $,046,826 $103,534,821
10 PAGES 1 Instruction - Regular Programs $23,976,779 $23,252,336 $23,937,025 Purchased Professional & Technical $13,894,762 $15,082,932 $15,977,468 $198,218 $1,466,538 $1,313,655 Purchased $320,116 $320,321 $337,261 Other Purchased $557,519 $727,070 $722,627 $550,654 $592,738 $582,326 $22, $20, $22, Other Objects $51,783 $57,637 $55,707 $39,572,031 $41,519,772 $42,948,069
11 PAGE 9 1 Instruction - Special Programs $6,883,555 $5,567,716 $5,939,362 $3,986,068 $3,830,074 $4,180,199 Purchased Professional & Technical $1,911,901 $3,624,656 $3,618,831 Purchased Other Purchased $1,901,217 $1,906,483 $1,992,027 $89,271 $89,564 $90, Other Objects $ $ $ $14,772,212 $15,018,693 $15,820,781
12 PAGE 10 1 Instruction - Vocational Education Programs $1,078,147 $1,031,981 $941,900 $624,324 $668,789 $627,739 Purchased Professional & Technical Purchased $1,595 $1,595 $1,595 Other Purchased $1,040,423 $1,014,094 $1,051,186 $37,621 $37,620 $37,491 $3, $3, $3, 800 Other Objects $620 $620 $ $2,785,930 $2,757,899 $2,663,411
13 PAGE 11 1 Other Instructional Programs $28,000 $31,000 $31,000 $16,214 $20,090 $20,660 Purchased Professional & Technical $21,000 $20, $16,000 Purchased Other Purchased $76,128 $76,128 $70,128 $45,577 $7, $15, Other Objects $186,919 $155,118 $152,788
14 PAGE 12 1 Non-Public School Programs Purchased Professional & Technical $13,000 $18,038 $13, $13,000 $18,038 $13,
15 PAGE 13 1 Adult Education Programs Purchased Professional & Technical Purchased Other Purchased 800 Other Objects
16 PAGE 14 2 Support - Pupil Personnel $2,431,688 $1,982,004 $2,114,101 Purchased Professional & Technical $1,408,121 $1,284,464 $1,408,964 $20, $20, $22, Purchased Other Purchased $13,250 $14,250 $14,250 $15,237 $15,978 $20, Other Objects $2,425 $2,925 $2,925 $3,891,121 $3,320,221 $3,582,869
17 PAGE 15 2 Support - Instructional Staff $1,115,459 $1,401,277 $1,372,067 $705,900 $1,019,930 $1,039,227 Purchased Professional & Technical $33,693 $145,587 $66,175 Purchased $4,900 $4,900 $2,050 Other Purchased $122,000 $109,998 $78,106 $795,393 $654,941 $521,212 $15,942 $10,000 $10, Other Objects $15,000 $20,000 $20,000 $2,808,287 $3,366,633 $3,108,837
18 PAGE 16 2 Support - Administration $3,543,663 $3,747,429 $3,764,712 $2,052,033 $2,428,572 $2,509,031 Purchased Professional & Technical $148, $148, $152, Purchased $9,388 $9,388 $9,888 Other Purchased $210,073 $184,990 $187,748 $76,706 $80,057 $83,455 $850 $850 $ Other Objects $53,439 $56,439 $42,814 $6,094,352 $6,656,425 $6,750,698
19 PAGE 17 2 Support - Pupil Health $468,323 $420,441 $398,144 $271,192 $272,473 $265,347 Purchased Professional & Technical $65,750 $5,750 $5,750 Purchased Other Purchased $2, $1, $1, $20,394 $20,594 $21,799 $7, $7, $7, 800 Other Objects $835,659 $728,258 $,040
20 PAGE 18 2 Support - Business $606,313 $681,898 $627,560 $351,098 $441,913 $418,244 Purchased Professional & Technical $325,956 $265,994 $223,994 Purchased $226,034 $243,840 $27,489 Other Purchased $76,439 $77,751 $64,333 $48,673 $48,673 $48,073 $25,000 $25,000 $25, Other Objects $8,960 $8,960 $8,960 $1,668,473 $1,794,029 $1,443,653
21 PAGE 19 2 Support - Operation and Maintenance of Plant $2,425,583 $2,594,394 $2,646,311 $1,404,585 $1,681,332 $1,763,662 Purchased Professional & Technical $17,049 $19,114 $195,294 Purchased $1,696,485 $1,741,330 $1,879,320 Other Purchased $178,900 $171,900 $163, $955,301 $943,811 $943,858 $10,800 $10,800 $10, Other Objects $ $ $ $6,689,103 $7,163,081 $7,602,245
22 PAGE 20 2 Support - Student Transportation $2,477,720 $2,370,632 $2,365,094 $1,435,702 $1,537,785 $1,577,832 Purchased Professional & Technical $ $ $ Purchased $59, $59, $79,070 Other Purchased $1,608,693 $1,612,622 $1,640,622 $545,148 $491,845 $438,070 $8,000 $8,000 $16, Other Objects $800 $800 $2, $6,136,463 $6,082,084 $6,119,688
23 PAGE Support - Central $1,044,560 $1,135,542 $1,104,905 $604,875 $735,903 $736,375 Purchased Professional & Technical $240,129 $245,629 $460,062 Purchased $698,446 $910,069 $1,577,694 Other Purchased $153,255 $169,960 $160,860 $89,378 $168,781 $298,716 $42,000 $76,000 $125, Other Objects $ $ $ $2,873,143 $3,442,384 $4,464,189
24 PAGE Support - Other $97,745 $95,773 $105,711 $56,601 $62,067 $70,452 Purchased Professional & Technical $2, $4,614 $4,114 Purchased Other Purchased $126,714 $126,133 $126, Other Objects $283,560 $288,587 $306,531
25 PAGE 23 3 Operation of Non-lnstructional - Food Service Purchased Professional & Te Purchased Other Purchased $2,000 $2,188 $2, Other Objects 900 Other Financing Uses $2,000 $2,188 $2,188
26 PAGE 24 3 Operation of Non-lnstructional - Student Activities $786,375 $755,824 $798,814 $455,367 $489,822 $532,378 Purchased Professional & Technical $87,867 $90,090 $92,590 Purchased $3,750 $3,750 $5,350 Other Purchased $87, $90, $94, $103, $108,850 $107,930 $17, $17, $17, 800 Other Objects $44, $44, $61, 900 Other Financing Uses $1,585,559 $1,,236 $1,710,062
27 PAGE 25 3 Operation of Non-lnstructional Community $74,782 $75,472 $76,089 $43,304 $48,910 $50,710 Purchased Professional & Technical Purchased Other Purchased 800 Other Objects 900 Other Financing Uses $118,086 $124,382 $126,799
28 PAGE 26 4 Facilities Acquisition, Construction/lmprovement Architecture, Engineering Purchased Professional & Technical $3,000 $3,000 $3,000 Purchased Other Purchased $3,000 $3,000 $3,000
29 PAGE 27 4 Building Acquisition - Original and Additional
30 PAGE 28 5 Other Financing Uses - Debt Service 800 Other Objects (Interest Payments) 900 Other Financial Uses (Principal Payments) $1,263,205 $1,517,298 $1,406,373 $3,645,000 $3,665,000 $4,609, $4,908,205 $5,182,298 $6,015,473
31 PAGE 29 5 Other Financing Uses - Fund Transfers 900 Other Financing Uses $825, $823, $825, $823,
32 PAGE ary Reserve 800 Other Objects Estimated Expenditures 3,052,503 $,046,826 $103,534,821
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