Proposed Final Budget. Finance Committee Meeting March 19, :00 PM

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1 Proposed Final Budget Finance Committee Meeting March 19, :00 PM

2 Budget Discussion March 19 th State Budget Update Staffing Analysis Budget Proposed Final Budget Recommendation LASD Budget Presentation Preliminary Final Budget 2

3 LASD Budget Presentation Preliminary Final Budget 3

4 LASD Budget Presentation Preliminary Final Budget 4

5 LASD Budget Presentation Preliminary Final Budget 5

6 LASD Budget Presentation Preliminary Final Budget 6

7 LASD Budget Presentation Preliminary Final Budget 7

8 Mandated Expense Increases PSERS increase = $224 million in new contributions Special Education Increases Charter School and Cyber Charter School Increases

Career & Technical Education $10 million: CTE formula $15 million: secondary/post-secondary access to STEM and computer science courses/programs $5 million: expand STEM/computer science

9 Career & Technical Education $10 million: CTE formula $15 million: secondary/post-secondary access to STEM and computer science courses/programs $5 million: expand STEM/computer science educator and staff development $5 million: post-secondary computer science programs $10 million: to prepare students/adults for jobs in STEM $5 million: employer engagement in post-secondary ed

10 Ready to Learn Block Grant Level-funded at $250 million You receive the same amount as last year

The cost of special education students attending charter schools must reflect the actual cost to instruct students through the IEP process.

11 Comprehensive Charter School Reform Top Concerns. The funding formula for charter schools must be changed to reflect the actual cost needed to educate students in these alternative environments. The cost of special education students attending charter schools must reflect the actual cost to instruct students through the IEP process. Over-identification of special education students by charter schools must be addressed. Research for Action Study: The Fiscal Impact of Charter School Expansion. Legacy costs of charter school tuition is 44% - 68%. The total fiscal impact on local districts grows as more students depart for charters. Small districts suffer a lager fiscal impact.

12 EITC, ESA s, 529 S, and the Forces of Privatization EITC: Education Improvement Tax Credits. Businesses can reduce their state taxes by contributing to EITC Programs, which are mostly private school oriented. THUNDERBOLT FOUNDATION LASD receives $950 per year for AP Exams ESA: Education Savings Accounts. Money is withdrawn from the districts basic subsidy and sent to an account for the parents of students in the lowest 15% of schools. 529 Plan: Now can be used for K-12 Education Expenses. Choice and Privatization Forces will be strong in the 2018 election cycle.

13 Property Tax Reform 3 options to generate $7.4 billion to eliminate residential property taxes (via SB 76 proponents) Option 1 Option 2 Option 3 PIT to 4.67% PIT to 3.3% PIT to 4.3% No SUT increase SUT to 7% SUT to 7% No SUT base expansion SUT base expansion (SB 76) No SUT base expansion

Federal Education Funds FY 2018 An overall budget appropriations bill has not been authorized by congress yet. The current continuing resolution goes through Feb.

14 Federal Education Funds FY 2018 An overall budget appropriations bill has not been authorized by congress yet. The current continuing resolution goes through Feb. 8 and another is likely through mid-march. AASA has cautioned school leaders not to expect any increase in federal funds for Unfortunately, level funding will be considered a win. 14

Future of PlanCon PlanCon line item was zeroed out of the 2015-16 and 2016-17 state budgets.plan to borrow to cover state reimbursements was developed (implemented in spring 2016).

15 Future of PlanCon PlanCon line item was zeroed out of the and state budgets.plan to borrow to cover state reimbursements was developed (implemented in spring 2016). Moratorium on new PlanCon projects went into effect May The moratorium expired on July 1, 2017, but was reinstated retroactively through the 2017 school code bill in November Member Legislative School Construction and Reconstruction Advisory Committee - Report delayed. 15

16 STAFFING ANALYSIS LASD Budget Presentation Preliminary Final Budget 16

17 Littlestown Area School District STAFFING ANALYSIS February 8, 2016 Above Comps Equal to Below Comps Support staff wages were reviewed and adjusted according to area comparables 12/2/17; indicates increased starting rates Secretary/Aides Starting Rate Nurse/Technology Starting Rate Food Service Starting Rate Maintenance Starting Rate Maintenance Human Capital Custodial Starting Rate Custodial Human Capital Grounds Starting Rate Grounds Human Capital Bus Driver Starting Rate Teacher Starting Salary Teacher Average Salary Classroom Size Administrative Salaries Administrative Human Capital

18 Littlestown Area School District TEACHER/ENROLLMENT BY BUILDING Student Enrollment Teacher ACES MAMS LHS

19 Littlestown Area School District Elective Teachers by Building Special Classes ACES MAMS LHS

20 Littlestown Area School District 30 Classroom Size K Class Size Teacher per grade

21 Littlestown Area School District Core Teachers Grades Social Studies English Math Science Teacher per subject

Littlestown Area School District STAFF PER BUILDING PER GROUP ACES MS HS DO BUS MAINT CAFÉ TOTAL ADMIN 2 2 3 5 1 1 1 15 SECRETARY 2.5 2 3.

22 Littlestown Area School District STAFF PER BUILDING PER GROUP ACES MS HS DO BUS MAINT CAFÉ TOTAL ADMIN SECRETARY TA/PA CUST/MAINT LPN TECHNOLOGY BUS DRIVERS CAFÉ TOTAL

23 BUDGET LASD Budget Presentation Preliminary Final Budget 23

24 Budget.3589 Mill Increase 0 Mill Increase Revenues $32,451,238 $31,997,949 Expenses $32,692,189 $32,692,189 To/(From) Fund Balance ($240,951) ($694,240) Technology Reserve ($404,787) ($404,787) Proposed Final Budget ($645,829) ($1,099,027) LASD Budget Presentation Preliminary Final Budget 24

25 Funding by Major Function State Subsidy 39% Federal Subsidy 1% Earned Income, $3,750,000, 19% Local Effort 60% PerCapita, $90,000, 1% Local Effort Other, $471,900, 2% Real Estate, $15,009,052, 78% LASD Budget Presentation Preliminary Final Budget 25

Regular Ed 45% Business 1% Pupil Health 1% Admin 6% Staff Svcs 4% Student Svcs 3% Non Public School 0% Other

26 Budget ($33,096,976) divided into Functions, or departments, of expense Stu Act & Athletic 2% Othr Supt Svc 0% Central Svc 1% Stu Trans Svcs Opn & Maint 4% 6% Comty Svc 0% Debt Svc 6% Interfund Xfer 1% Budget Resrv 0% Regular Ed 45% Business 1% Pupil Health 1% Admin 6% Staff Svcs 4% Student Svcs 3% Non Public School 0% Other Instr 1% Voc Ed 4% Special Ed 16% 66% of budget - instruction (inclassroom) LASD Budget Presentation Preliminary Final Budget 26

4% Debt/Other 3% Wages 42% Property Srvc 1% Purch Srvc 9% Benefits 26% 66%

27 Budget ($33,096,976) divided into Objects, or subjects, of expense Equipment 2% Supply & Energy 4% Tuition Trans Comm 9% Dues Fees Interest 4% Debt/Other 3% Wages 42% Property Srvc 1% Purch Srvc 9% Benefits 26% 66% of budget - wages and benefits LASD Budget Presentation Preliminary Final Budget 27

28 Budget Update.3589 Mill Increase 0 Mill Increase Preliminary Budget December 2017 ($195,829) ($649,118) District Savings/Additional Revenue $258,878 $258,878 District Priorities ($304,000) ($304,000) School Safety?????????? To/(From) Fund Balance ($240,951) ($694,240) Technology Reserve ($404,787) ($404,787) Proposed Final Budget ($645,829) ($1,099,027) LASD Budget Presentation Preliminary Final Budget 28

29 Fund Balance and Capital Reserve Based on a.3589 Mill Increase LASD Budget Presentation Preliminary Final Budget 29

30 Budget Proposals Option A Option B.3589 Mill Increase.2316 Mill Increase Preliminary Budget December 2017 ($195,829) ($354,459) District Savings/Additional Revenue $258,878 $258,878 District Priorities ($304,000) ($224,000) School Safety?????????? To/(From) Fund Balance ($240,951) ($319,581) Technology Reserve ($404,787) ($404,787) Proposed Final Budget ($645,829) ($724,368) Option A 3.1% increase with all District Priorities Option B 2.0% increase removing $80,000 from Priorities LASD Budget Presentation Preliminary Final Budget 30

31 LASD Budget Presentation Preliminary Final Budget 31

32 Next Budget Discussion April 16 th Work Session Proposed Final Budget LASD Budget Presentation Preliminary Final Budget 32

Fall 2015 Staff Update

Fall 2015 Staff Update Budgeting and Revenues Average is Over Thunderbolts Fly World Class Average is Over-Thunderbolts Fly World Class What does it mean to fly world class in the classroom, school, and