Norristown Area School District Annual Budget BUDGET COMMITTEE MEETING MAY 7, PDF Free Download

2013-14 Annual Budget BUDGET COMMITTEE MEETING MAY 7, 2013

1 STUDENT ACHIEVEMENT IS OUR NUMBER ONE PRIORTITY AND IS THE MAIN PURPOSE OF OUR EXISTENCE 3 OUR SCHOOLS ARE PART OF THE LARGER COMMUNITY 5 8 OUR ACTIONS WILL BE CHARACTERIZED BY TRUST, RESPECT, FAIRNESS,TRUTH, AND TRANSPARENCY WE ARE COMMITTED TO MAINTAINING FINANCIAL STABILITY AND ACCOUNTABILITY In February 2012, the NASD School Board adopted eight core values, which provide a foundation that guide our actions

1 2013-14 Athletic Program 2 2013-14 General Fund Budget Update 3 2013-14 Property Tax Relief

2013-14 Athletic Program

NORRISTOWN AREA SCHOOL DISTRICT ATHLETIC PROGRAM 2013-14 BUDGET REVIEW

NASD ATHLETIC PROGRAM BACKGROUND INFORMATION: Historically, Athletic program revenues and expenses were recorded in a separate fund. This fund was NOT designed to operate on a break-even basis; required financial support from the General Fund. Several years ago, new accounting guidelines changed the way our athletic revenues and expenses are handled. GASB #54 (Government Accounting Standards Board Rule #54) Implications (relevant to this discussion): Athletic Funds no longer meet the definition of a special revenue fund, and as a result, our athletic program revenues and expenses must be reported as part of the General Fund. So, now all of the athletic program revenues and expenses are incorporated into the General Fund. Specific account codes are used so these expenses are easily identifiable.

NASD ATHLETIC PROGRAM 2012-13 ACCOMPLISHMENTS Boys Basketball (Coach - Mike Evans) Suburban One League American Conference champions who qualified and participated in the District One and PIAA State playoffs. Girls Basketball (Coach - Ashlee Harrison) Qualified for the District One playoffs with our best record in five years. Wrestling (Coach Mark Harner) The team repeated as Suburban One American Conference, District One and Regional champions. The team qualified for the PIAA dual team championships. The following wrestlers won state medals at the PIAA Individual championships: Brett Harner, Zack Fuentes and Mike Springer. Indoor Track (Coach Miles Burrell) Members of both the boys and girls teams qualified to compete in the state championships at Penn State. The following members of the boys and girls indoor track teams qualified for the national championships in New York City: Rowanna Watson, Alexis Bell, Dymon Lee, Zayna Milligan, Michael Brown, Andrew Dillon, Tyrone Leach and Joseph Smith.

NASD ATHLETIC PROGRAM 2012-13 PROGRAM ATHLETIC OPPORTUNITIES AT NORRISTOWN AREA HIGH SCHOOL: FALL: Girls Tennis Cheerleading Cross Country Field Hockey Football Golf Boys' Soccer Girls' Soccer Girls' Volleyball WINTER: Boys' Basketball Girls' Basketball Bowling Winter Indoor Track Boys' Swimming/Diving Girls' Swimming/Diving Wrestling DETAILED PARTICIPATION DATA IS PROVIDED IN SUPPLEMENTAL IINFORMATION SPRING: Baseball Softball Girls' Lacrosse Boys' Lacrosse Boys' Tennis Girls' Track Boys' Track Boys' Volleyball

NASD ATHLETIC PROGRAM 2012-13 PROGRAM ATHLETIC OPPORTUNITIES AT NASD MIDDLE SCHOOLS: East Norriton Eisenhower Stewart Joint Teams FALL Field Hockey X X X Combined 7 th /8 th grade Unlimited Weight Football X X X Combined 7 th /8 th grade Boys Soccer X X X Combined 7 th /8 th grade Girls Soccer X X X Combined 7 th /8 th grade Girls Volleyball X X X Combined 7 th /8 th grade WINTER Boys Basketball X X X Combined 7 th /8 th grade Girls Basketball X X X Combined 7 th /8 th grade NOTE: NASD MIDDLE SCHOOLS WILL BE PARTICIPATING IN A NEW LEAGUE NEXT YEAR Wrestling Combined 7 th /8 th grade SPRING Baseball X X X Combined 7 th /8 th grade X Softball X X X Combined 7 th /8 th grade Girls Lacrosse X X X Combined 7 th /8 th grade Boys & Girls Track Combined 7 th /8 th grade X

NASD ATHLETIC PROGRAM 2013-14 BUDGET In 2011-12, to minimize the program costs: Ticket prices were increased from $2/$4 to $3/$5 and season pass from $10/$20 to $15/$25. 7 th grade sports were eliminated (combining 7 th / 8 th teams) & Extended season coaching payments were eliminated. In 2012-13, we presented a Status Quo Program: Status quo team programming Uniform Replacement Schedule Funded As Planned In 2013-14, we are recommending: Status quo team programming Fund Uniform Replacement Schedule As Planned: NAHS: Boys/Girls Basketball Cheerleading Track Baseball Middle Schools: Boys/Girls Basketball Boys Soccer New: In 2013-14, recommending that funds be reallocated to address middle school issues and some public relations/image/communication issues.

NASD ATHLETIC PROGRAM 2013-14 BUDGET 2013-14 PROGRAM GOALS: CONTINUED GRANT WRITING (Alternative Revenue Exploration) MIDDLE SCHOOL LEAGUE TRANSITION CLARIFY ROLES / EXPECTATIONS OF COACHES & DEPARTMENT STAFF May be some cost savings opportunities that can be achieved by looking closer at daily schedules and activities. Coaching inconsistencies need to be addressed. REVIEW OF CLEARANCE PROCEDURES FOR EVENT & GAME WORKERS CONTINUED IMPLEMENTATION OF ACT 82 (which was effective July 1, 2012) Article XVI-C requires the Disclosure of Interscholastic Athletic Opportunities in secondary schools (7-12 grades). PDE has established a DRAFT 2012-13 disclosure form for all public secondary school entities. The FINAL disclosure form will be posted this summer for school entities to complete and submit to PDE by October 15, 2013 through the PIMS system. Uncertainty about needed data Next year, data collection will be expanded to include data regarding all non-school (booster clubs, alumni and other non-school) contributions and purchases. Data collection challenges

NASD ATHLETIC PROGRAM 2013-14 BUDGET Program Revenues: Ticket Sales (Affected By Scheduling) Grants Fundraisers Miscellaneous Boys Basketball 2010-11 Actual 2011-12 Actual 2012-13 Budget 2012-13 Projected 2013-14 Proposed Budget $5,032 $6,476 $ 6,500 $ 6,700 $6,500 Football $ 11,158 $ 7,554 $ 12,500 $ 8,500 $ 9,000 Wrestling $ 520 $ 1,191 $ 1,000 $ 700 $ 750 Girls Basketball $ 1,870 $ 1,370 $ 3,500 $ 3,000 $ 3,000 Misc $ (355) - - - - Grants - - $10,000 $3,000 $10,000 NO PARTICIPATION FEE TOTALS $ 18,225 $ 16,591 $ 33,500 $21,900 $ 29,250

NASD ATHLETIC PROGRAM 2013-14 BUDGET Program Expenses: Personnel (AD, Support Staff, Coaches) Officials, Timers/Scorers, Ticket Staff (Contracted Not On Payroll) Transportation (Combined Some Contracted/Some In-House) Supplies / Equip Uniforms (Replacement Schedule) Insurance 2010-11 Actual 2011-12 Actual 2012-13 Budget 2012-13 Projected 2013-14 Proposed Budget Wages $ 523,754 $ 477,895 $ 477,500 $ 477,500 $ 488,000 Benefits $ 109,400 $ 113,781 $ 126,800 $ 136,300 $ 140,300 Contracted Svcs (Officials, etc) $ 101,467 $ 93,743 $ 95,960 $ 106,050 $ 108,000 Equip Repairs / Facility Rental $ 41,619 $ 9,319 $ 7,500 $ 10,000 $ 10,000 Contracted Transportation / Travel $ 85,686 $ 92,891 $ 57,000 $ 83,500 $ 83,500 Supplies, Equipmt & Uniforms $ 45,846 $ 80,872 $ 83,350 $ 43,450 $65,000 Dues/Fees $ 7,640 $ 8,639 $ 6,600 $ 8,500 $ 8,000 TOTALS $ 915,412 $ 877,140 $ 854,710 $ 865,300 $ 902,800 SEE SUPPLEMENTAL INFORMATION FOR SPORT-BY-SPORT EXPENSE INFORMATION

NASD ATHLETIC PROGRAM Questions?

2013-14 General Fund Budget Update

2013-14 Preliminary Budget approved in January 2013 Worst Case Predicted that 6% (+/-) tax increase was needed to fund status quo programs Updated revenue and expense information is now available Reduces the needed tax increase to 3.014% We expect to be able reduce this below 3% by the time our Final Budget needs to be adopted in June.

Updated Revenue Information Positive news to report as noted in orange columns: Actual Revenues 2010-11 Actual Revenues 2011-12 Budgeted Revenues 2012-13 Projected Revenues 2012-13 (Jan 2013) Projected Revenues 2012-13 (May 2013) Preliminary Budget 2013-14 (Jan 2013) Proposed Final Budget 2013-14 (May 2013) Basic Education Funding Current & Interim RE Taxes $ 9,328,378 $ 10,425,300 $ 0 (Governor was proposing eliminating) $ 74,726,436 $ 75,739,318 $ 77,654,175 $ 77,425,000 $ 77,550,000 $ 10,425,300 $ 10,425,300 $ 10,425,300 $ 10,710,300 + $ 125,000 + $ 285,000 $ 82,220,000 $ 79,904,000 ( $2,316,000 ) Combination of increased collections and less need for tax increase

Updated Revenue Information Positive news to report as noted in orange columns: Actual Revenues 2010-11 Actual Revenues 2011-12 Budgeted Revenues 2012-13 Projected Revenues 2012-13 (Jan 2013) Projected Revenues 2012-13 (May 2013) Preliminary Budget 2013-14 (Jan 2013) Proposed Final Budget 2013-14 (May 2013) Basic Education Funding Current & Interim RE Taxes $ 9,328,378 $ 10,425,300 $ 0 (Governor was proposing eliminating ) $ 74,726,436 $ 75,739,318 $ 77,654,175 $ 77,425,000 $ 77,550,000 $ 10,425,300 $ 10,425,300 $ 10,425,300 $ 10,710,300 + $ 125,000 + $ 285,000 $ 82,220,000 $ 79,904,000 ( $2,316,000 ) EIT Current & Dlq $ 5,408,984 $ 5,439,848 $ 5,625,000 $ 6,075,000 $ 6,350,000 + $ 275,000 Combination of increased collections and less need for tax increase 5,775,000 $ 5,925,000 + $ 150,000

Updated Expense Information Since the was adopted in January, the Board has already approved the following cost-savings measures: Description School Board Approval Date Estimated Savings A Conversion of 2 FT Drivers to 2 PT Drivers January 2013 $ 136,000 Savings will be realized in both 2012-13 & 2013-14 years B Custodial Restructuring @ Eisenhower February 2013 $ 5,000 Savings will be realized in both 2012-13 & 2013-14 years C Conversion of FT 8 hr/day Driver Position to 5 hr/day Driver D Extension of Administrative Hiring Freeze 6-month freeze originally approved in May 2012 Notes March 2013 $ 32,000 Savings will be realized in both 2012-13 & 2013-14 years This freeze extended through 2012-13 $ 160,000 Includes C & I Supervisor, Special Ed Supervisor, 2 Secretaries. & Student/Family Outreach Coordinator Intend to fill these positions for 2013-14

Updated Expense Information (continued): Description School Board Approval Date Estimated Savings Notes E F Final 2013-14 Health Care Cost Information Received Recently NEW: Convert 12-month Career Counselor (Admin position) to a 10-month position Not Needed $ 375,000 Savings will reduce dollars in 2013-14 Preliminary Budget All Savings to be realized in 2013-14 Will Seek Approval in June 2013 $ 25,000 Job Affiliation & Scope TBD Savings will all be realized in 2013-14

Updated Expense Information (continued): Description School Board Approval Date Estimated Savings Notes E F G Final 2013-14 Health Care Cost Information Received Recently NEW: Convert 12-month Career Counselor (Admin position) to a 10-month position NEW: Convert one existing 12-month attendance clerk to 10-month position Not Needed $ 375,000 Savings will reduce dollars in 2013-14 Preliminary Budget All Savings to be realized in 2013-14 Will Seek Approval in June 2013 Will Seek Approval in June 2013 $ 25,000 Job Affiliation & Scope TBD Savings will all be realized in 2013-14 $10,000 Savings will all be realized in 2013-14

Updated Expense Information (continued): Description School Board Approval Date Estimated Savings Notes E Final 2013-14 Health Care Cost Information Received Recently Not Needed $ 375,000 Savings will reduce dollars in 2013-14 Preliminary Budget All Savings to be realized in 2013-14 F NEW: Convert 12-month Career Counselor (Admin position) to a 10-month position Will Seek Approval in June 2013 $ 25,000 Job Affiliation & Scope TBD Savings will all be realized in 2013-14 G NEW: Convert one existing 12-month attendance clerk to 10-month position Will Seek Approval in June 2013 $10,000 Savings will all be realized in 2013-14 H NEW: Elimination of PT Nurse via attrition (retirement) Will Seek Approval in June 2013 $ 40,000 Savings will all be realized in 2013-14

Updated Expense Information (continued): Description School Board Approval Date Estimated Savings Notes I NEW: Modification of Original Request for Additional Elementary Staffing Will Seek Approval in June 2013 $ 144,000 Funding for Six (6) New Elementary Positions was included in the 2013-14 Preliminary Budget Needed to Address Class Size Concerns At this time, Administration is reducing this request to Four (4) New Positions Current plan calls for : 2 New teachers to be added and one teacher reassigned from PFly for Cole Manor, Hancock, & WES 2 New teachers to be added as enrollment warrants (assignment cannot be determined at this time)

Updated Expense Information (continued): Description School Board Approval Date Estimated Savings Notes K NEW: Tech School Debt Refinancing After watching markets closely, the Tech School was finally able to settle on this refinancing transaction recently. Original Approval in Nov 2012 $ 275,000 Savings will reduce dollars in 2013-14 Preliminary Budget All Savings to be realized in 2013-14

Updated Expense Information (continued): K Description NEW: Tech School Debt Refinancing After watching markets closely, the Tech School was just finally able to settle on this refinancing transaction recently School Board Approval Date Original Approval in Nov 2012 L NEW: Tech School Tuition Cost Will Seek Approval in May 2013 Estimated Savings Notes $ 275,000 Savings will reduce dollars in 2013-14 Preliminary Budget All Savings to be realized in 2013-14 $ 160,000 The 2013-14 Tech School Budget will finally be coming to the Board for approval in May. NASD projected tuition costs are significantly lower than had been projected in January 2013.

Important Notes Related to 2013-14 Proposed Final Budget Proposed Final Budget must be approved in May 2013 Final Budget must be approved in June 2013 Programs/Priorities Maintained in 2013-14 Proposed Final Budget: Pre-Kindergarten Full-Day Kindergarten Central Registration (New) 2 New Staff For English-Language-Learners Program (As Requested in January 2013) School Resource Officers ( Via partnership with local municipalities)

2013-14 Remaining Items To Be Addressed Following items need to be wrapped up for next year: Federal Revenues Impacts of Sequestration Still Being Finalized. (Projections Due to NASD in Mid-May) Robotics Program Budget/Staffing Band-Music Program Budget / Staffing There may also be a few additional staffing recommendations for review at our June Budget Committee Meeting. Should also be noted that contracts/agreements with several support staff groups scheduled to expire in June 2013.

The Administration remains committed to further reducing the needed tax increase before the adoption of the 2013-14 Final Budget in June.

2013-14 Property Tax Relief

Just last week, we learned that Property Tax Relief via gambling profits will again be provided to our eligible property owners: School District Total Property Tax Reduction Allocation * Number of Approved Homesteads and Farmsteads Estimated Tax Relief per Homestead and Farmstead Abington SD $4,395,218.29 15,696 $280 Bryn Athyn SD $6,936.59 199 $35 Cheltenham Tow nship SD $3,026,311.01 8,135 $372 Colonial SD $2,460,541.41 10,673 $231 Hatboro-Horsham SD $2,073,644.67 8,249 $251 Jenkintow n SD $381,734.14 1,154 $331 Low er Merion SD $3,473,900.39 15,679 $222 Low er Moreland Tow nship SD $1,246,765.15 3,681 $339 Methacton SD $1,822,298.59 8,480 $215 Norristown Area SD $2,622,356.12 12,303 $213 North Penn SD $4,481,606.15 25,221 $178 Perkiomen Valley SD $1,828,415.96 9,004 $203 Pottsgrove SD $1,493,844.29 5,519 $271 Pottstow n SD $1,607,599.78 4,348 $370 Souderton Area SD $2,065,803.90 11,379 N/A Springfield Tow nship SD $1,434,779.50 5,419 $265 Spring-Ford Area SD $2,253,435.64 12,194 $185 Upper Dublin SD $2,279,952.31 7,405 $308 Upper Merion Area SD $611,402.31 8,403 $73 Upper Moreland Tow nship SD $1,124,078.11 5,334 $211 Upper Perkiomen SD $1,111,352.76 5,193 N/A Wissahickon SD $2,760,951.68 9,287 $297 Last Year, $2,714,047 was distributed to 12,423 property owners Homestead Credit = $218

Questions?

Norristown Area School District Annual Budget BUDGET COMMITTEE MEETING MAY 7, 2013