May 16,20l6
229 Meetinghouse Road, Horsham, PA 19044 May 16,20i6 Board of School Directors School District of Hatboro-Horsham 229 Meetinghouse Road Horsham, PA 19044 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 making 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 i, 2016, and ending June 30, 2017. 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
PAGE 1 REVENUE & RECEIPTS OF THE GENERAL FUND REVENUES: Estimated Appropriated Fund Balance 6000 Revenue from Local Sources 7000 Revenue from State Sources 8000 Revenue from Federal Sources 9000 Other Financing Sources $3,050,000 $71,321,870 $16,482,008 $1,325,280 $600,000 $3,050,000 $73,068,419 $17,598,409 $1,302,675 $1,033,000 $3,050,000 $75,196,287 $19,088,901 $1,268,646 $1,272,298 Total Estimated Revenues $92,779,158 $96,052,503 $99,876,132 Estimated Reserve for Encumbrances Total Funds Available for Appropriations $92,779,158 $96,052,503 $99,876,132 1000 2000 3000 4000 5000 Instruction Support Operation of Non-lnstructional Facilities Acquisition, Construction and Improvement Other Financing Uses $55,772,234 $29,803,974 $1,602,073 $3,000 $5,597,877 $57,330,092 $31,280,161 $1,705,645 $3,000 $5,733,605 $59,954,573 $32,219,429 $1,693,332 $3,000 $6,005,798 Total Estimated Expenditures Appropriation of Prior Year Encumbrances $92,779,158 $96,052,503 $99,876,132 Total Estimated Appropriations $92,779,158 $96,052,503 $99,876,132
PAGE 2 REVENUE & RECEIPTS OF THE GENERAL FUND 6000 Revenue from Local Sources 6111 Current Real Estate Taxes $63,412,053 $65,002,357 $66,712,734 6112 Interim Real Estate Taxes $200,000 $350,000 $250,000 6113 Public Utility Tax $82,000 $86,000 $82,000 6114 Payments in Lieu of Current Taxes $2,153 $2,153 $2,153 6120 Current Per Capita Taxes 6140 Current Act 511 Taxes - Flat Rate Assessment 6151 Currrent Act 511 Taxes - Earned Income Tax $4,600,000 $4,715,000 $4,950,750 6153 Current Act 511 Taxes - Real Estate Transfer $725,000 $700,000 $750,000 6400 Delinquencies, All Levies $875,000 $800,000 $800,000 6500 Earnings on Investments $50,000 $50,000 $40,000 6700 Revenue from Student Activity $25,000 $25,000 $25,000 6831 IDEA-B IDEA Section 619 $711,620 $711,620 $914,493 6910 Rental of School Property $396,000 $396,000 $438,867 6920 Contributions/Donations - Community Outreach $43,036 $24,672 $24,672 6940 Tuition $150,000 $195,420 $195,421 6950 Transportation Fees 6960 Provided Other Local Government Units 6970 Provided Other Funds 6980 Revenue from Community Service Activities 6990 Miscellaneous Revenue $50,008 $10,197 $10,197 Total Revenue from Local Sources $71,321,870 $73,068,419 $75,196,287
PAGES District Current Taxes Worksheet Applicable Real Estate Asessessed Value x Mills Tax Levy Collected Revenue 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09* 2009-10* 2010-U* 2011-12* 2012-13* 2013-14* 2014-15* 2015-16* 2016-17* $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 $2,518,289,285 $2,527,732,843 214.90 238.90 256.00 265.00 278.00 287.00 16.214 17.207 18.330 18.521 19.445 20.310 20.616 21.356 22.117 22.800 23.531 24.083 24.647 24.992 25.410 25.816 26.358 26.858 27.492 $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 $67,636,214 $69,492,431 95.43% 95.31% 94.73% 95.81% $22,397,818 $24,781,300 $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 $55,400,167 $56,833,538 $58,054,541 $58,842,175 $59,986,381 $61,420,665 $63,412,053 $64,930,765 $66,712,734 *Beginning with the 2008-2009 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 7340 - Property Tax Reduction Allocation under the State Revenue Sources. 511 Taxes 2014-15 2015-16 2016-17 Base, Rate, & Estimated Base, Rate, & Estimated Base, Rate,& Estimated Per Capita Wage, Income R.E. Transfer Occupation Trailer Amusement Mercantile Mech. Device $4,600,000 $725,000 $4,715,000 $700,000 $4,950,750 $750,000 Total 511 Taxes,325,000 $5,415,000 $5,700,750
PAGE 4 Hatboro-Horsham School District Tax Base Real Estate - Taxable Assessed Value Hatboro Borough (estimated) Horsham Township (estimated) $381,043,329 $2,146,689,514 Hatboro-Horsham School District $2,527,732,843 Real Estate - Transfer Tax @ 1/2% Hatboro Borough Horsham Township $187,500 $562,500 Hatboro-Horsham School District $750,000
PAGES REVENUE & RECEIPTS OF THE GENERAL FUND 7000 Revenue from State Sources 7110 Basic Instructional Subsidy $4,311,850 $4,311,850 $4,586,989 7140 Charter Schools 7150 School Performance Incentives 7160 Tuition For Orphans and Children Placed in Private Homes - Section 1305/1306 PSC $94,374 $138,473 $138,473 7240 Driver Education - Student 7270 Special Education $2,212,721 $2,212,721 $2,256,544 7290 Other Program Subsidies 7310 Transportation $686,539 $634,464 $634,464 7320 Rental & Sinking Fund Payments $204,727 $190,017 $189,068 7330 Medical and Dental $102,957 $90,000 $91,800 7340 State Property Tax Reduction Allocation $2,322,489 $2,354,887 $2,415,880 7501 Accountability Grant $112,990 $112,990 $112,990 7505 Ready to Learn Grant $101,873 $157,240 7510 Community Grant 7520 Disruptive Youth Grant 7400 Vocational Training of the Unemployed 7810 Revenue for Social Security Payments $1,697,222 $1,702,036 $1,726,854 7820 Revenue for Retirement Payments $4,736,139 $5,749,098 $6,778,599 7910 Technology (Link-to-Learn) 7920 Other Technology Grants Total Revenue from State Sources $16,482,008 $17,598,409 $19,088,901
PAGE 6 REVENUE & RECEIPTS OF THE GENERAL FUND 8000 Revenue from Federal Sources ' 8110 Federally Impacted Areas (PL 81-874) $598,500 $598,500 $598,500 8190 Other Unrestricted Federal Grants 8514 Title I - Improving Academic Achievement of the Disadvantaged $379,513 $343,541 $315,443 8515 Title II - Preparing, Training and Recruiting High Quality Teachers and Principals $111,050 $111,057 $110,817 8516 Title III - Language Instruction for Limited English Proficient and Immigrant Students $15,317 $28,677 $22,986 8517 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 $220,900 8690 Other Restricted Federal/State Grants Total Revenue from Federal Sources $1,325,280 $1,302,675 $1,268,646'
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 $272,298 9360 Internal Service Fund Transfers $600,000 $900,000 $1,000,000 9370 Trust & Agency Fund Transfers 9400 Sale of Fixed Assets 9500 Refund of Prior Years' Expenditures Total Other Financing Sources $600,000 $1,033,000 $1,272,298 Estimated Beginning Fund Balance $3,050,000 $3,050,000 $3,050,000 Total Estimated Revenues & Fund Balance Appropriation $92,779,158 $96,052,503 $99,876,132
PAGES 1100 Instruction - Regular Programs 100 200 300 Salaries Employees Benefits Purchased Professional & Technical $24,057,981 $23,976,779 $24,605,637 $12,717,059 $13,894,762 $14,716,082 $191,200 $198,218 $234,045 400 Purchased Property $309,401 $320,116 $320,321 500 Other Purchased $559,621 $557,519 $727,570 600 Supplies $555,338 $550,654 $568,045 700 Property $25,750 $22,200 $20,200 800 Other Objects $50,482 $51,783 $53,637 Total $38,466,832 $39,572,031 $41,245,537
PAGE 9 1200 Instruction - Special Programs 100 Salaries $6,899,585 $6,883,555 $7,145,356 200 Employees Benefits $3,643,278 $3,986,068 $4,571,856 300 Purchased Professional & Technical $1,791,889 $1,911,901 $2,042,027 400 Purchased Property 500 Other Purchased $1,814,550 $1,901,217 $1,906,483 600 Supplies $87,938 $89,271 $89,564 700 Property $3,000 800 Other Objects $200 $200 $200 Total $14,240,440 $14,772,212 $15,755,486
PAGE 10 1300 Instruction - Vocational Education Programs 100 Salaries $1,207,071 $1,078,147 $1,074,666 200 Employees Benefits $637,386 $624,324 $652,983 300 Purchased Professional & Technical 400 Purchased Property $1,410 $1,595 $1,595 500 Other Purchased $990,663 $1,040,423 $1,014,094 600 Supplies $39,482 $37,621 $37,620 700 Property $3,200 $3,200 $3,200 800 Other Objects $620 $620 $620 Total $2,879,832 $2,785,930 $2,784,778
PAGE 11 1400 Other Instructional Programs 100 Salaries $28,000 $28,000 $31,254 200 Employees Benefits $14,785 $16,214 $18,990 300 Purchased Professional & Technical $21,000 $21,000 $21,000 400 Purchased Property 500 Other Purchased $76,128 $76,128 $76,128 600 Supplies $31,217 $45,577 $7,400 700 Property $14,000 800 Other Objects Total $185,130 $186,919 $154,772
PAGE 12 1500 Non-Public School Programs 300 Purchased Professional & Technical Total $13,000 $14,000 $13,000 $14,000
PAGE 13 1600 Adult Education Programs 100 Salaries 200 Employees Benefits 300 Purchased Professional & Technical 400 Purchased Property 500 Other Purchased 600 Supplies 700 Property 800 Other Objects Total
PAGE 14 2100 Support - Pupil Personnel 100 Salaries $2,311,370 $2,431,688 $1,981,657 200 Employees Benefits $1,220,503 $1,408,121 $1,204,085 300 Purchased Professional & Technical $22,400 $20,400 $20,600 400 Purchased Property 500 Other Purchased $13,250 $13,250 $14,250 600 Supplies $15,464 $15,237 $15,978 700 Property 800 Other Objects $2,925 $2,425 $2,925 Total $3,585,912 $3,891,121 $3,239,495
PAGE 15 2200 Support - Instructional Staff 100 Salaries $1,232,044 $1,115,459 $1,514,246 200 Employees Benefits $707,357 $705,900 $1,029,544 300 Purchased Professional & Technical $38,717 $33,693 $36,693 400 Purchased Property $7,650 $4,900 $4,900 500 Other Purchased $110,621 $122,000 $109,850 600 Supplies $717,394 $795,393 $647,171 700 Property $21,342 $15,942 $10,000 800 Other Objects $15,000 $15,000 $20,000 Total $2,850,125 $2,808,287 $3,372,404
PAGE 16 2300 Support - Administration 100 Salaries $3,409,202 $3,543,663 $3,656,696 200 Employees Benefits $1,800,206 $2,052,033 $2,221,864 300 Purchased Professional & Technical $147,700 $148,200 $148,700 400 Purchased Property $9,150 $9,388 $9,388 500 Other Purchased $189,165 $210,073 $184,990 600 Supplies $75,559 $76,706 $80,057 700 Property $850 $850 $850 800 Other Objects $48,259 $53,439 $56,439 Total $5,680,091 $6,094,352 $6,358,984
PAGE 17 2400 Support Sen/ices - Pupil Health 100 Salaries $472,848 $468,323 $420,340 200 Employees Benefits $249,684 $271,192 $255,405 300 Purchased Professional & Technical $64,750 $65,750 $5,750 400 Purchased Property 500 Other Purchased $2,500 $2,500 $1,500 600 Supplies $20,122 $20,394 $20,594 700 Property $10,000 $7,500 $7,500 800 Other Objects Total $819,904 $835,659 $711,089
PAGE 18 2500 Support - Business 100 Salaries $568,333 $606,313 $681,544 200 Employees Benefits $300,104 $351,098 $414,117 300 Purchased Professional & Technical $212,900 $325,956 $328,306 400 Purchased Property $235,657 $226,034 $243,840 500 Other Purchased $93,803 $76,439 $80,439 600 Supplies $198,673 $48,673 $48,673 700 Property $25,000 $25,000 $25,000 800 Other Objects $8,960 $8,960 $8,960 Total $1,643,430 $1,668,473 $1,830,879
PAGE 19 2600 Support - Operation and Maintenance of Plant 100 Salaries $2,360,920 $2,425,583 $2,601,291 200 Employees Benefits $1,246,667 $1,404,585 $1,580,584 300 Purchased Professional & Technical $15,049 $17,049 $19,114 400 Purchased Property $1,709,485 $1,696,485 $1,740,320 500 Other Purchased $163,900 $178,900 $171,900 600 Supplies $969,599 $955,301 $943,811 700 Property $10,800 $10,800 $10,800 800 Other Objects $400 $400 $400 Total $6,476,820 $6,689,103 $7,068,220
PAGE 20 2700 Support - Student Transportation 100 Salaries $2,324,204 $2,477,720 $2,367,626 200 Employees Benefits $1,228,014 $1,435,702 $1,439,967 300 Purchased Professional & Technical $700 $700 $700 400 Purchased Property $59,700 $59,700 $59,700 500 Other Purchased $1,680,280 $1,608,693 $1,612,622 600 Supplies $624,035 $545,148 $491,845 700 Property $8,000 $8,000 $8,000 800 Other Objects $800 $800 $800 Total $5,925,733 $6,136,463 $5,981,260
PAGE 21 2800 Support - Central 100 Salaries $1,009,551 $1,044,560 $1,134,778 200 Employees Benefits $533,087 $604,875 $689,508 300 Purchased Professional & Technical $177,400 $240,129 $245,629 400 Purchased Property $466,550 $698,446 $910,069 500 Other Purchased $145,255 $153,255 $179,960 600 Supplies $102,148 $89,378 $168,781 700 Property $115,400 $42,000 $45,600 800 Other Objects $500 $500 $500 Total $2,549,891 $2,873,143 $3,374,825
PAGE 22 2900 Support - Other 100 Salaries $100,481 $97,745 $95,690 200 Employees Benefits $53,058 $56,601 $58,143 300 Purchased Professional & Technical $4,000 $2,500 $2,307 400 Purchased Property 500 Other Purchased $114,529 $126,714 $126,133 600 Supplies 700 Property 800 Other Objects Total $272,068 $283,560 $282,273
PAGE 23 3100 Operation of Non-lnstructional - Food Service 100 Salaries 200 Employees Benefits 300 Purchased Professional & Technical 400 Purchased Property 500 Other Purchased 600 Supplies $700 $2,000 $1,900 700 Property 800 Other Objects 900 Other Financing Uses Total $700 $2,000 $1,900
PAGE 24 3200 Operation of Non-lnstructional - Student Activities 100 Salaries $752,854 $786,375 $755,167 200 Employees Benefits $397,539 $455,367 $458,851 300 Purchased Professional & Technical $86,625 $87,867 $90,090 400 Purchased Property $3,750 $3,750 $3,750 500 Other Purchased $87,100 $87,100 $92,100 600 Supplies $103,700 $103,700 $108,850 700 Property $17,100 $17,100 $17,100 800 Other Objects $39,300 $44,300 $44,300 900 Other Financing Uses Total $1,487,968 $1,585,559 $1,570,208
PAGE 25 3300 Operation of Non-lnstructional Community 100 Salaries $74,216 $74,782 $75,406 200 Employees Benefits $39,189 $43,304 $45,818 300 Purchased Professional & Technical 400 Purchased Property 500 Other Purchased 600 Supplies 700 Property 800 Other Objects 900 Other Financing Uses Total $113,405 $118,086 $121,224
PAGE 26 4400 Facilities Acquisition, Construction/lmprovement Architecture, Engineering 100 Salaries 200 Employees Benefits 300 Purchased Professional & Technical $3,000 $3,000 $3,000 400 Purchased Property 500 Other Purchased 700 Property Total $3,000 $3,000 $3,000
PAGE 27 4500 Building Acquisition - Original and Additional 700 Property Total
PAGE 28 5100 Other Financing Uses - Debt Service 800 Other Objects (Interest Payments) 900 Other Financial Uses (Principal Payments) $1,271,860 $1,263,205 $1,517,298 $3,505,000 $3,645,000 $3,665,000 Total $4,776,860 $4,908,205 $5,182,298
PAGE 29 5200 Other Financing Uses - Fund Transfers 900 Other Financing Uses $821,017 $825,400 $823,500 Total $821,017 $825,400 $823,500
PAGE 30 5900 ary Reserve 800 Other Objects Total Total Estimated Expenditures $92,779,158 $96,052,503 $99,876,132