Transcript Welcome to the Third - Pennsylvania Association of School

Thanks for Joining Us!
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Welcome to the Third Installment of FYI
• Our Intent and Purpose
– Strategic Plan Outreach and Mentorship Effort
for New and Newer PASBO Members in all
aspects of School Business Management
– Use PASBO Experts to Help New Entrants
– Continuing Series
• May 9 at 9:00 a.m.
• June 13 at 9:00 a.m.
• Who Are You?—Let’s Find Out
2
Jeff Ammerman, PASBO Director of
Technical Assistance
• Previous business manager at State
College Area SD, South Middleton SD,
and Philipsburg-Osceola Area SD
• Worked in the Business Office at
Tuscarora Intermediate Unit
• Part of my role at PASBO is to answer
questions for members
• [email protected], 717-540-9551
3
Today’s Agenda
1.
What's Due
– Calendar of State and Federal Reports
2.
From the Experts
3. PASBO Tools You Can Use
– Resources to Help You
4. Your Questions Answered
– An Open Forum for Your Questions About Topics Covered
and Uncovered!
4
Before We Start
• The due dates on the calendar
are intended as a guide not as
absolute deadline dates.
• The calendar is a work in
progress and will be modified
throughout the year.
• This is not an “official” calendar
although it has been reviewed
by PDE.
5
Sources of Filing and Reporting Info
• PIMS Data Collection Calendar
 http://www.portal.state.pa.us/portal/server.pt/community/pimspennsylvania_information_management_system/8959
• Comptroller Forms
 http://www.portal.state.pa.us/portal/server.pt/community/forms
_and_procedures/13472
• Food Service Calendar
 http://www.portal.state.pa.us/portal/server.pt/community/natio
nal_school_lunch/7487/activity_calendar/964588
6
1-Apr New Hire Report
1-Apr NSL Report on PEARS
1-Apr RCT-900
Upload NPAS Reports
10-Apr and Send On-line
Bus Evacuation - PDE
10-Apr 4101
15-Apr AP-1, AP-2
25-Apr PDE-2576
Monthly
Report of New Hires
HR
Dept. of Labor &
Industry
Monthly
Reimbursement for Lunches Served each
Month
Food Service
CN PEARS
Annual
Public Utility Realty Tax Act (PURTA)
Finance
PA Dept. of
Revenue
Monthly
Report of Wages & Retirement
Contributions
Finance
PSERS/NPAS
Semi-Annual School Bus Evacuation Drill
Transportation PDE
Annual
Unclaimed Property Reporting (HRS Pro)
Finance
PA Treasury
Annual
Corrections (if necessary) to PDE 2576
Prelim. Summary of pupil transportation
Transportation PDE
30-Apr PDE-339
Report for Soc. Sec. and Medicare
Quarterly contributions
Finance
DSD&A
30-Apr 941
Quarterly Employer's Quartery Federal Tax Return
Finance
IRS
1-May PDE-2054
Finance
PDE
HR
Dept. of Labor
& Industry
1-May NSL Report on PEARS Monthly Reimbursement for Lunches Served each Month
Food
Service
CN PEARS
Financial Interest
1-May Statements
Board
PA Ethics
Secretary Commission
1-May New Hire Report
Annual General fund annual budget (intermediate units)
Monthly Report of New Hires
Annual Board Members, Tax Collectors, Administrators
Upload NPAS Reports
10-May and Send On-line
Monthly Report of Wages & Retirement Contributions
Finance
PSERS/NPAS
Certification of Use
31-May of PDE-2028
Certification of Use of PDE-2028 must be
Annual signed/submitted even if preliminary budget adopted Finance
PDE
31-May CLGS-501
Certified copy of new LTEA tax enactments, repeals,
Annual changes, or new tax collector
DCED
Finance
1-Jun New Hire Report
Monthly
Report of New Hires
1-Jun NSL Report on PEARS
Monthly
Reimbursement for Lunches Served each
Month
Food Service CN PEARS
Resolution declining slot
7-Jun money
Annual
Copy of resolution declining slot money
Finance
PDE
Upload NPAS Reports and
10-Jun Send On-line
Monthly
Report of Wages & Retirement
Contributions
Finance
PSERS/NPAS
10-Jun 2030
Quarterly Reconciliation of cash on hand
Finance
Comptroller
10-Jun Annual Budget
20-Jun Annual Budget
21-Jun
Annual
Make PDE-2028 available for public
inspection
Annual
Deadline to publish intent to adopt final
budget notice
Quarterly PSERS Q1 Employer Payment
HR
Dept. of Labor
& Industry
Finance
PSERS
30-Jun 018h
Annual
30-Jun PDE-2028
Annual
Health Inspection Report--Nutrition
Program Sponsors
General fund annual budget and
Homestead Resolution Adoption
EOY CATS
30-Jun Reporting
Annual
Prepare and submit CATS reports
Dept. of Labor &
30-Jun Industry UC-2
Report of Unemployment Comp.
Quarterly Wages
Food
Service
PEARS
Finance
PDE
PDE
Finance
Dept. of Labor &
Industry
30-Jun Earned Income Tax Quarterly Report of Local Wage Tax Withholdings Finance
Local EIT
Collector
30-Jun IRS- 941
IRS
Quarterly FICA & Federal Income Tax
Finance
Finance
30-Jun PDE-339 (Act 29)
Quarterly Report of State Tax Withholdings
Social Security & Medicare
Quarterly Contributions
30-Jun PSERS - Employer
Quarterly Deposit of Employer Retirement Due
Finance
All Federal Grant
30-Jun reporting
Submit all grant reporting for Federal
Quarterly programs.
PA Department of
30-Jun Revenue
Finance
PSERS
FAI
Today’s Expert, Dr. Timothy J.
Shrom, PRSBA
• Business manager at Solanco SD since 1982.
• Graduate of Octorara HS, Elizabethtown College (B.S.
Business Administration) and Penn State University
(master’s and doctorate).
• Elected to the PASBO Board of Directors in 1995; elected
Vice President in 1997; served as President in 1999-2000.
• Gary Reeser Award Winner in 2002.
• Has served in leadership positions with the PASBO Pension
Reform Task Force , Benchmarking, Legislative, Health Care,
Conference and ASBO Election Committees.
Today’s Expert, Dr. Timothy J.
Shrom, PRSBA
• Tim is a frequent
presenter for PASBO,
ASBO International and
the Association for
Education Finance and
Policy.
• He is a frequent
contributor to PASBO
Report.
• He resides in Quarryville
with his wife, Debbie
and daughter Tiffany.
Using Data vs Being used by Data
You Must Tell a Story
• Keep the main thing..... the main thing
• Think....Really think.....what is the message
you want to deliver.....in what time span
• How to do that....Conceptualization.....From
data to Visuals with context......
– Try it out on your team BEFORE the board...they
learn and so do you
– Build it...assign it.... Maintain it....learn from it
• Know WHO you are...Know your data
Leading Vs. Managing
• Schedule time to Visualize from 40,000 feet
• Know your data and where you ‘fit’
• Know where you’ve ‘been’...& where
going...trends matter
• General Fund (GF) Budget
– E = R....every time.
– Multi-year view...this year plus three
– Protect the GF via other funds....NOT the other way
around
– the Past is a guide; Present is to decide; & the Future
you get is what you must ride.
Data & Visual Impact
•
•
•
•
•
•
•
•
•
•
Food Service
Facilities
Financials
Transportation
Tax office
Departments
Staffing
Salaries
Benefits
Supplies
•
•
•
•
•
•
•
•
•
•
Comparables....
To yourself
To time ( last, this, next)
To Direction (& speed)
To Region
To County
To State
To Nation
To Best in Class
And Many More...
15 Year Bunny Trails!!
Share of Total Expenditures for the Average PA School District
Object 100
Personnel Services - Salaries
0.56
0.54
53.6%
0.52
49.3%
0.5
0.48
49.0%
46.8%
45.4%
0.46
46.2%
0.44
10% Lower Salary Share with 2% Higher
Benefit Share
Object 200
Personnel Services - Employee Benefits
18.6%
0.19
0.18
17.0%
0.17
16.5%
0.16
16.3%
0.15
0.14
0.13
12.6%
0.12
4% Share of total----$24 Billion
Object 500
Other Purchased Services
0.13
11.9%
0.12
11.3%
0.11
11.2%
0.1
10.0%
0.09
9.2%
0.08
8.2%
0.07
Revenue Bunny Trails too!
Avg all 500 Districts
Total Local Revenue as % of Total Revenue
60.00%
59.29%
59.50%
59.12%
59.00%
59.09%
58.50%
57.92%
58.10%
58.00%
58.27%
57.92%
58.10%
57.54%
57.50%
57.00%
57.26%
56.50%
56.69%
56.54%
56.70%
55.95%
56.00%
55.50%
55.00%
55.77%
Rendell Surge & return to 2003-04 level
All District Avg: State Revenue as % of Total Revenue
39.00%
38.66%
38.47%
38.27%
38.00%
37.89%
37.00%
37.33%
36.69%
36.33%
35.98%
36.00%
35.00%
36.37%
35.63%
36.08%
35.77%
35.56%
35.35%
34.00%
33.00%
34.16%
7000's- Solanco Total State Revenue Sources: % Share
39.00%
38.59%
38.00%
ARRA
37.00%
36.75%
36.00%
36.76%
35.84%
35.00%
34.33%
34.00%
33.00%
32.00%
2008-09
2009-10
2010-11
2011-12
2012-13
ACTUAL
ACTUAL
ACTUAL
Estimated
Proposed
ARRA and Edu Jobs...Done.
Federal as % of Total Revenue
9.50%
8.57%
8.50%
7.50%
7.19%
6.50%
5.50%
4.49%
4.29%
4.50%
4.13%
3.55%
3.50% 3.13%
2.50%
3.69%
3.62%
3.21%
3.65%
4.09%
3.55%
4.19%
3.59%
Powerful Pictures
500's Purch Services (& Tuition)
York SD: Property Tax as a % Share of Total Expenditures
35.00%
31.50%
30.00%
25.00%
22.0%
20.00%
15.00%
10.00%
5.00%
0.00%
Point of
1:1 E = R
Food Service metrics
Swift/Clermont 2013-14
70.00%
60.00%
Student
Participation
Lunch
50.00%
40.00%
30.00%
Student
Participation
Breakfast
20.00%
10.00%
0.00%
Swift/Clermont 2013-14
$2,500.00
$2,000.00
$1,500.00
Revenue
per day of
operation
$1,000.00
$500.00
$0.00
Labor
Expense
Per day
Food Service metrics
Swift/Clermont 2013-14
60.00
50.00
Labor
Hours per
Day
40.00
30.00
Meals Per
Labor Hour
20.00
10.00
20.327
0.00
Swift/Clermont 2013-14
60.0% 56.4%
50.0%
40.0%
30.0%
20.0%
10.0%
0.0%
29.9%
29.3% 28.3%
28.5%
30.2%
Labor as a
Percent of
Revenue
Food Service metrics
Bart - Colerain 2013-14
60.00%
50.00%
Student Participation
Lunch
40.00%
30.00%
Student Participation
Breakfast
20.00%
10.00%
0.00%
Bart-Colerain 2013-14
$500.00
$450.00
$400.00
$350.00
$300.00
$250.00
$200.00
$150.00
$100.00
Revenue per day of
operation
Total
YTD
Jun
May
Apr
Mar
Feb
Jan
Dec.
Nov.
Oct.
Sept
Augus
t
Labor Expense Per
day
Food Service metrics
Bart- Colerain 2013-14
23.00
21.00
19.00
17.00
15.00
13.00
11.00
9.00
7.00
5.00
110.0%
100.0%
90.0%
80.0%
70.0%
60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
Labor Hours per
Day
Meals Per Labor
Hour
11.813
Bart-Colerain 2013-14
102.1%
60.3%
55.0%
54.1%
56.2%
58.3%
Labor as a
Percent of
Revenue
Food Service 2012-13
Ala Cart $'s as % of Total $'s - 2012-13
35.00%
30.65%
30.00%
25.00%
20.00%
15.00%
9.52%
7.06%
10.00%
5.00%
2.31%
1.96%
2.59%
B/C
Prov
QE
0.00%
Smith
Cler/Swift
High School
Meals Per day - 2012-13
900.00
800.55
800.00
765.52
700.00
600.00
500.00
400.00
300.00
287.18
352.40
386.22
209.37
200.00
100.00
0.00
B/C
Prov
QE
Smith
Cler/Swift
High School
Food Service 2012-13
Revenue per day of operation 2012-13
$3,500.00
$2,971.52
$3,000.00
$2,500.00
$2,168.45
$2,000.00
$1,500.00
$1,104.54
$1,000.00
$500.00
$495.63
$837.13
$681.46
$B/C
Prov
QE
Smith
Cler/Swift
High School
Labor as a Percent of Revenue
70.00%
60.00%
57.33%
55.06%
51.41%
50.00%
41.80%
40.00%
27.38%
30.00%
29.86%
20.00%
10.00%
0.00%
B/C
Prov
QE
Smith
Cler/Swift
High School
Food Service 2012-13
Meals Per Labor Hour
26.00
23.37
24.00
22.00
20.00
18.00
16.00
15.73
14.40
14.19
14.09
QE
Smith
13.64
14.00
12.00
10.00
B/C
Prov
Cler/Swift
High School
Labor Hours per Day 2012-13
56.13
60.00
50.00
40.00
34.25
30.00
20.00
24.83
14.54
27.41
18.26
10.00
0.00
B/C
Prov
QE
Smith
Cler/Swift
High School
Facilities
• Energy
– Monthly Electric report Cards
•
•
•
•
•
Smiley Faces vs Frowny Faces
To each School and Post
Board circulation folder
Monthly is better than quarterly
Daily is better than Monthly
– Cost per Square foot
• Over time, direction, results
• Operations vs Physical plant &
Infrastructure.....THEY ARE NOT THE SAME!!
Solanco High School
PP&L
KWH SCH YEAR 2012-13
PP&L
KWH
TOTAL$
SCH YEAR 201314 YTD
KWH
KWH
PPL $
DE $
TOTAL Inc / dec
KWH %
Inc / dec
6/21-7/21
118,000
11,576.28 6/20-7/22
132,000
2,283.10
11,567.86
13,850.96
14,000
11.86%
7/21-8/19
122,000
11,801.90 7/22-8/19
124,000
2,100.84
10,027.60
12,128.44
2,000
1.64%
8/19-9/20
163,000
14,702.93 8/20-9/19
158,000
3,295.19
12,497.00
15,792.19 (5,000)
9/20-10/20
157,000
14,533.04 9/19-10/21
162,000
3,129.29
12,006.56
15,135.85
5,000
3.18%
10/20-11/18
146,000
14,011.95 10/21-11/19
152,000
2,695.45
10,988.52
13,683.97
6,000
4.11%
11/18-12/20
144,000
13,746.43 11/19-12/19
146,000
2,095.08
11,181.83
13,276.91
2,000
1.39%
12/20-1/20
144,000
12,815.66 12/19-1/20
155,000
2,300.00
10,809.30
13,109.30
11,000
7.64%
1/20-2/21
145,000
12,706.77 1/21-2/20
-
0.00%
2/21-3/21
135,000
12,444.07 2/20-3/20
-
0.00%
3/21-4/20
139,000
13,061.85 3/20-4/19
-
0.00%
4/20-5/21
157,000
14,272.02 4/20-5/21
-
5/21-6/20
141,000
13,860.55 5/21-6/20
-
Total 2012-13
1,711,000 $159,533.45 Total 2013-14
1,029,000
17,898.95
$
79,078.67 96,977.62
0.0932
FY
Prior Year 2011-12
Prior Year Inc dec
1,781,000 $163,743.26
(70,000)
$
(4,209.81)
0.0919
Sq Ft*
2011-12
$
0.70
2012-13
$
0.68
2013-14
YTD
$
0.71
* Excludes Fuel oil
234,502
-3.07%
Bart-Colerain Elementary
PP&L
KWH SCH YEAR 201213
PP&L
KWH
TOTAL $
SCH YEAR 2013-14 YTD
KWH
PPL $
DE $
TOTAL
KWH
KWH %
Inc / dec
Inc / dec
6/1-7/21
15,120
1,767.70 6/20-7/22
16,800
378.61
1,514.67
1,893.28
1,680
11.11%
7/21-8/19
17,280
1,967.25 7/20-8/20
17,640
464.79
1,544.18
2,008.97
360
2.08%
8/19-9/20
27,840
2,834.38 8/20-9/18
29,800
721.26
2,322.38
3,043.64
1,960
7.04%
9/20-10/20
25,680
2,476.39 9/19-10/21
28,440
683.21
2,119.63
2,802.84
2,760
10.75%
10/20-11/18
28,800
2,833.51 10/21-11/19
30,240
614.50
2,084.30
2,698.80
1,440
5.00%
11/18-12/20
33,480
2,959.55 11/19-12/19
40,440
649.56
2,761.39
3,410.95
6,960
20.79%
12/20-1/20
41,040
3,208.17 12/19-1/20
42,000
750.00
4,465.35
5,215.35
960
2.34%
1/20-2/21
44,520
3,641.46 1/21-2/20
-
0.00%
2/21-3/21
39,360
3,271.35 2/20-3/20
-
0.00%
3/21-4/20
32,400
2,868.91 3/20-4/19
-
0.00%
4/20-5/21
27,240
2,523.83 4/20-5/21
-
2,343.82 5/21-6/20
-
5/21-6/20
Total 2012-13
22,320
355,080 $ 32,696.32 Total 2013-14
205,360
4,261.93 16,811.90 $21,073.83
0.092
FY
Prior year 2011-12
Prior Year Inc / dec
323,640
$ 30,552.85
31,440 $
2,143.47
0.094
Sq Ft
2011-12
$
0.52
58692 2012-13
$
0.56
2013-14
YTD
$
0.62
Fuel Plus Electric
Total Cost Per SQ FT
1.80
1.60
1.40
QE
1.20
HS
SW/CL
1.00
SM
0.80
PROV
BC
0.60
0.40
2005
2006
2007
2008
2009
2010
2011
2012
District-Wide KWH Usage
6,500,000
6,310,827
6,059,839
6,000,000
5,922,768
5,680,846
5,467,322
5,500,000
5,042,521
5,000,000
4,500,000
4,000,000
06-07
07-08
08-09
09-10
10-11
District-Wide Energy Reduction
Cost Avoidance
$250,000.00
11-12
$233,952.17
$200,000.00
$150,000.00
$95,254.68
$100,000.00
$50,000.00
$69,966.22
$43,248.53
$25,482.75
$07-08
08-09
09-10
10-11
Total
Operations
•
•
•
•
Keep it Working
Keep it Clean
Keep it Supplied
Preventive
Maintenance
• Staffing &
Productivity
View:
• Annual to three
years
Physical Plant
•
•
•
•
•
Infrastructure
Capital Planning
ROI
Life Cycle Cost
Predictive
Maintenance
View:
• Annual to ....
Transportation
Transportation
Expense
729,518
2,078,092
354,106
2,139,684
2,578,731
1,710,198
2,311,116
1,655,634
2,198,147
1,923,694
5,186,444
1,325,747
4,094,606
1,110,014
2,119,560
3,145,408
1,841,825
1,195,600
2,870,347
1,853,984
2,924,406
1,963,276
Exp Per Student
490.93
641.78
240.23
499.81
557.68
594.64
730.90
681.61
561.61
459.77
762.71
423.16
365.59
241.31
736.21
537.31
783.42
354.25
552.63
1107.52
782.35
437.65
Transportation Revenue
Revenue
Per ADM
333,334
1,087,003
11,565
654,617
1,350,856
897,982
1,239,450
903,763
1,101,169
839,028
1,638,323
605,794
1,829,202
558,941
902,943
1,133,370
1,219,109
584,659
1,267,023
986,529
1,558,498
862,063
224.32
335.70
7.85
152.91
292.14
312.23
391.98
372.07
281.34
200.53
240.93
193.36
163.32
121.51
313.63
193.61
518.55
173.23
243.94
589.32
416.93
192.17
Net Cost Per Rank Net
Cost
Student
266.61
306.08
232.39
346.90
265.54
282.41
338.92
309.54
280.27
259.24
521.78
229.80
202.27
119.80
422.58
343.70
264.87
181.02
308.69
518.19
365.41
245.48
13
10
18
5
14
11
7
8
12
16
1
19
20
22
3
6
15
21
9
2
4
17
Sq Miles
Cost per
Student per
Sq mile
39.5
50
2.4
56.8
70
35
95
75
61
45
44
36.2
11
5
77.8
23.4
143.6
40
110
88
180.7
41
6.75
6.12
96.83
6.11
3.79
8.07
3.57
4.13
4.59
5.76
11.86
6.35
18.39
23.96
5.43
14.69
1.84
4.53
2.81
5.89
2.02
5.99
Transportation Net Cost Per Student
550.00
500.00
450.00
400.00
350.00
300.00
250.00
200.00
150.00
100.00
50.00
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Gallons By Contractor; District
120,000.00
100,000.00
Contractor
Diesel
80,000.00
District
Gallons
Gasoline
60,000.00
District Diesel
40,000.00
Contractor
Gasoline
20,000.00
-
2008-09
2009-10
2010-11
2011-12
2012-13
Total Gallons: All Fuels; Transportation
178,000.00
175,773.38
176,000.00
174,836.19
174,000.00
172,653.56
172,181.63
172,000.00
170,000.00
168,000.00
166,861.91
166,000.00
164,000.00
162,000.00
2008-09
2009-10
2010-11
2011-12
2012-13
Trifecta:
Budgeting / Fiscal Outcomes /
Negotiations
• Budgeting: is the Planning stage on HOW you will best guide towards
Positive Fiscal Outcomes...It is NOT a one year activity...it is NOT ( repeat
NOT) the measure one should value above Positive Fiscal Outcomes
• Positive Fiscal Outcomes: Requires Multi-year view and planning; Positive
is defined as sustainable financial underpinning to Programmatic and
Departmental choices made by the district...It is tied to student outcomes
and your ability to sustain programs for students
• Negotiations: No such thing as non-cost item
– Know your data, Know your costs, know your revenue streams
Years of
Exper.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
A
B
C
D
MASTER’s
F
G
H
I
42,943
43,208
43,483
43,809
44,316
44,733
46,328
47,173
48,216
49,330
50,692
52,124
53,609
54,917
56,732
58,535
59,564
61,574
62,339
62,820
63,304
63,118
63,229
63,269
63,269
63,524
63,524
63,524
63,524
63,524
43,725
44,009
44,355
44,772
45,299
45,822
47,464
48,441
49,679
51,176
52,360
53,667
54,936
56,111
57,673
59,370
60,983
62,577
63,305
64,147
64,502
64,814
64,970
65,076
65,076
65,471
65,471
65,471
65,471
65,471
44,507
44,810
45,227
45,735
46,282
46,911
48,600
49,709
51,142
53,022
54,028
55,210
56,263
57,305
58,614
60,205
62,402
63,580
64,271
65,474
65,700
66,510
66,711
66,883
66,883
67,418
67,418
67,418
67,418
67,418
46,513
46,943
47,394
47,906
48,587
49,364
50,554
51,703
53,005
54,559
55,668
57,146
58,632
59,670
61,316
63,138
65,104
66,599
67,386
68,465
69,076
69,503
69,642
69,756
69,756
70,078
70,078
70,078
70,078
70,078
48,851
49,394
49,951
50,547
51,272
52,133
53,478
54,718
56,077
57,651
58,856
60,346
61,740
62,898
64,480
66,407
68,396
69,777
70,581
71,641
72,261
72,659
72,806
72,917
72,917
73,222
73,222
73,222
73,222
73,222
50,300
50,834
51,409
52,034
52,779
53,656
55,020
56,289
57,692
59,285
60,511
62,011
63,420
64,582
66,175
68,124
70,106
71,529
72,345
73,416
74,042
74,442
74,554
74,667
74,667
74,974
74,974
74,974
74,974
74,974
51,469
52,044
52,615
53,261
54,053
54,960
56,329
57,707
59,102
60,695
61,906
63,526
64,922
66,058
67,635
69,644
71,724
73,108
73,987
75,136
75,636
76,037
76,127
76,241
76,241
76,549
76,549
76,549
76,549
76,549
53,388
53,975
54,563
55,257
56,033
56,827
58,254
59,530
60,950
62,591
63,814
65,445
66,956
68,137
69,909
71,997
74,019
75,419
76,173
77,175
77,669
78,100
78,232
78,355
78,355
78,687
78,687
78,687
78,687
78,687
55,130
55,784
56,392
57,142
58,099
59,080
60,485
61,709
63,085
64,836
66,189
67,763
69,072
70,492
71,860
73,940
76,313
77,774
78,258
79,080
79,819
80,164
80,318
80,462
80,462
80,606
80,606
80,606
80,606
80,606
Salary & Cash...$10.00 Example
Commitment to Increase $10.00 each year over next three years
Original
Pay
Increase
$ 10.00 $
yr 1
Pay
Increase
yr 3
Pay
Cash
10.00 $ 20.00 $ 10.00 $ 30.00 $ 10.00 $ 40.00 $ 90.00
Paid Cash amount
$ 10.00
over original $10.00 =
Plus the originial
$10.00 each year
43
Increase
yr 2
Pay
$ 10.00
+
$ 20.00
+
$ 30.00 = $60.00
+
$ 10.00
+
$ 10.00 =$30.00
Salary and Cash II...Real Life..
You know your district....
Commitment to Increase $3% each year over next three years
Original
Pay
3%
Increase
yr 1
Pay
3%
Increase
yr 2
Pay
3%
Increase
yr 3
Pay
Cash
$ 25,000,000 $ 750,000 $ 25,750,000 $ 772,500 $ 26,522,500 $ 795,675 $ 27,318,175 $ 79,590,675
Paid Cash amount over $ 750,000
original $25M =
Plus the originial $25m each
$ 25,000,000
year
44
+
$ 1,522,500
+
$ 2,318,175 $ 4,590,675
+
$ 25,000,000
+
$ 25,000,000 $ 75,000,000
District 9 & 15: Master’s Level
‘Picture’ plot
75,000
70,000
66,457
65,000
9
60,000
59,709
55,000
50,000
45,000
40,000
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
15
Master Column: Difference From 14 District
Average : Red, Blue and Green District
8,000
6,000
5,902
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
-2,000
-4,000
-6,000
-5,912
-8,000
Master's: Difference from Avg : District #3, #4, &
8 of 29 Over time
12,000
10,000
8,000
6,000
4,000
2,000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
-2,000
-4,000
-6,000
Collective bargaining I
• Status Quo and on we go.... (steps and advances
not required)
• Risks...Unfair labor practice...work to contract
• PLRB; Lock out.....UIC ...Fact-Finding
• Health care costs XX times 8-12% > 2% times
salary XX...
• Little incentive to settle...no one wants to go
“backwards”...few will volunteer a freeze or
cuts...you do have to ask....
• The GA to fix this??.....and I have a bridge to sell
you...
48
Collective bargaining II
• Big dollars are here...period.
– Salary vs. ?...going to find out what is more
important; what can you sustain?
– Cash...and fund balances....Got One?
– Direct Benefit linkage ( hard dollars)
• Health Care linkage...Federal PPACA ..
• PSERS...1/2 way......’and I think it’s going to be a long
long time’...
• Social Security...decoupling from state participation?
• Tuition...Higher Ed budget cuts...B24...why more?
49
– Indirect Linkage
– Indirect Linkage
Collective Bargaining III
– Mentorship and data literacy
– In-service; curriculum and differentiated instruction
– Evaluation and training; departmental curricular alignment
• For the New hire.....Vision the future.....IFO.
– Retirees & Property Tax....demographic trending ;
IFO... EIT and Revenue authority?
– Health Care Cost...OPEB??....who cares??
• PPACA....whatever it is, it will be costly...
• Private sector...HDHP...what’s next? ...public sector....onbehind...not for long..(tjs)
• Total compensation...DC dollars....large chunks of
future dollars NOT flowing to salary...
50
ACTUAL
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
Budget
2013-14
Estimated
2013-14
GRANTS PROPOSED BUDGET TO PERCENT
2014-15
2014-15 BUDGET CHANGE
REGULAR PROGRAMS
SPECIAL PROGRAMS
VOCATIONAL EDUCATION PROGRAMS
OTHER INSTRUCTIONAL PROGRAMS
COMMUNITY / JR COLLEGE ED
18,487,153
6,252,242
1,870,939
469,860
10,871
17,770,232
6,107,700
1,875,425
211,474
5,588
18,028,684
6,291,184
1,877,993
225,270
75,662
21,023,005
7,039,485
2,078,301
291,550
10,000
20,040,810
6,933,719
1,961,285
218,168
10,000
2,199,905
540,000
27,000
10,000
21,385,889
7,101,625
2,172,458
262,306
10,000
362,884
62,140
94,157
(29,244)
-
1.73%
0.88%
4.53%
-10.03%
0.00%
TOTAL -- 1000's INSTRUCTION
27,091,065
25,970,418
26,498,793
30,442,341
29,163,982
2,776,905
30,932,278
489,937
1.61%
1,753,136
1,541,199
2,230,074
372,975
579,622
3,001,656
2,846,777
578,658
34,489
1,757,629
1,305,251
2,432,619
379,655
577,906
2,862,408
2,874,132
588,354
31,029
1,759,615
1,288,496
2,335,474
385,222
613,316
3,031,916
2,924,406
557,081
32,459
1,930,205
1,536,830
2,443,342
422,787
667,350
3,321,535
3,126,500
592,588
36,500
1,845,990
1,548,337
2,302,279
449,737
659,241
3,236,346
3,029,230
558,740
36,500
160,000
138,784
1,550
60,000
14,000
58,114
-
2,037,207
1,630,177
2,450,583
495,135
699,134
3,352,644
3,170,531
593,564
36,500
107,002
93,347
7,241
72,348
31,784
31,109
44,031
976
-
5.54%
6.07%
0.30%
17.11%
4.76%
0.94%
1.41%
0.16%
0.00%
12,938,585
12,808,982
12,927,985
14,077,637
13,666,400
432,448
14,465,475
387,838
2.75%
878,660
49,502
834,410
36,878
823,368
32,928
883,800
27,584
914,462
28,014
21,334
967,348
28,721
83,548
1,137
9.45%
4.12%
928,161
871,288
856,296
911,384
942,476
21,334
996,069
84,685
9.29%
SUMMARY OF EXPENDITURES BY FUNCTION
1100
1200
1300
1400
1700
2100
2200
2300
2400
2500
2600
2700
2800
2900
PUPIL PERSONNEL
INSTRUCTIONAL STAFF SUPPORT SVCS
ADMINISTRATION
PUPIL HEALTH
BUSINESS
PLANT SERVICES
TRANSPORTATION
CENTRAL
OTHER SUPPORT SERVICES
TOTAL -- 2000's SUPPORT
3200 STUDENT ACTIVITIES
3300 COMMUNITY SERVICES
TOTAL -- 3000's NONINSTRUCTIONAL
4500 EQUIPMENT - ORIGINAL
4600 EQUIPMENT - REPLACEMENT
TOTAL -- 4000's EQUIPMENT
5100 DEBT SERVICE
5200 FUND TRANSFERS
5900 BUDGETARY RESERVE
-
-
-
-
-
-
-
-
#DIV/0!
#DIV/0!
-
-
-
-
-
-
-
-
#DIV/0!
16
3,750,902
-
2
4,846,598
-
6,812,974
-
8,000
3,743,000
250,000
3,578,000
250,000
-
3,797,100
250,000
(8,000) -100.00%
54,100
1.45%
0.00%
3,750,918
4,846,601
6,812,974
4,001,000
3,828,000
-
4,047,100
46,100
1.15%
GRAND TOTALS BY FUNCTION
44,708,730
44,497,289
47,096,048
49,432,362
47,600,858
3,230,687
50,440,922
1,008,560
2.04%
REVENUES
44,397,385
47,130,418
47,096,048
47,568,349
3,230,687
49,598,508
1,930,957
4.05%
44,708,730
44,420,679
44,497,289
47,667,552
EXPENDITURES
49,432,362
47,600,858
3,230,687
50,440,922
1,008,560
2.04%
400,000
300,000
TOTAL -- 5000's OTHER FIN USES
Draw Down of Pension Designation / Reserve
VARIANCE / Fund Balance
(311,344)
(76,610)
34,370
(1,364,810)
267,491
300,000
-
(542,414) Net of Reserve
Fund Balance Use Example
Exp
Rev
Increase Expenditures Increase
%
%
Use of Fund
Balance
Revenues
%
Base
10,000,000
Base
10,000,000
+
4.0%
10,400,000
2.0%
10,200,000
+
200,000
800,000
7.7%
4.0%
10,816,000
2.0%
10,404,000
+
412,000
388,000
3.6%
4.0%
11,248,640
2.0%
10,612,080
+
636,560
Operating ( General fund) Deficit
(636,560)
0
Fund
Balance
1,000,000 10.0%
(248,560) -2.2%
(248,560)
The three year two percent differential in Expenditures and Revenues eliminates a 10%
beginning fund balance and fund balance ends in a negative 2.2% "hole".
When Set at
4% Exp and 2%
Revenues
Further, by year three, Expenditures and Revenues are in a structural deficit position of
$636,560, which is in Addition to the fund balance deficit, for a total of $885,120.
Property tax represents a 45% share of total Expenditures for the average district.
[$11,248,640 X 45% = $5,061,888] It will take a 17.5% tax increase to Balance the operting
deficit AND get to a zero fund balance.
A “must attend” for all people
new to a position in school business.
School Operations Academy
July 24-25, 2014
Penn State Conference Center
State College, PA
Tracks in Business, Facilities, Food Service and Transportation will
help you to:
- learn proven techniques from experienced practitioners
- gain ideas to create efficiencies and reduce costs
- exchange challenges and solutions with your peers
- build a network of contacts across the state
Build a Solid Foundation with
Elements & Applications Workshops
ELEMENTS OF PURCHASING - April 9 in Harrisburg
ELEMENTS OF TRANSPORTATION - May 6 in Harrisburg
APPLICATIONS IN REVENUES - May 1 in Harrisburg
For a complete course listing, visit http://www.pasbo.org/workshops
Treasure Trove of Act 1 Resources
• http://www.pasbo.org/act1info
There’s a doc for that…
at the Electronic Resource Center
www.pasboerc.org
Delivering Best Practices and Good Ideas
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