This presentation provides highlights from the Borough of State College's 2018 Operating Budget.

1. Proposed 2018 Operating Budget

2. 2018 General Fund
• The 2018 Proposed Budget is balanced with current
revenues.
• The General Fund includes recurring revenues of
$27,181,218 and expenses of $27,341,703, and will use
$160,485 of excess unreserved, undesignated fund
balance. This use of excess fund balance is dedicated for
one-time, non-recurring expenses.
• The 2018 Budget proposes no tax rate increases.

3. 2018 Budget Summary
General
Fund
Special
Revenue
Funds1
Enterprise
Funds2
Other
Government
al Funds3
Component
Unit Funds4
Inter-Fund
Transfers Total
Projected
Beginning
Fund
Balance 4,602,341 1,342,350 12,839,648 4,144,107 271,179 23,199,625
Revenue 27,181,218 1,810,565 15,545,192 4,078,822 4,919,200 (5,529,315) 48,005,682
Expenses 27,341,703 2,082,663 16,148,920 3,836,657 4,889,485 (5,529,315) 48,770,113
Excess
(Deficit) (160,485) (272,098) (603,728) 242,165 29,715 - (764,431)
Projected
Ending Fund
Balance 4,441,856 1,070,252 12,235,920 4,386,272 300,894 22,435,194
1
Highway Aid, CDBG, HOME;
2
Centre Tax, Bus Terminal, Bellaire Court, Parking, Compost, Sewer, Refuse;
3
Insurance Reserve, Fleet
Services, Capital, Asset Replacement;
4
RDA, CIDA

4. 2018 General Fund
Personnel
75%
Operating
22%
Capital
2%
Other
Expenses
1%
Expenditures by Category

5. Personnel Costs
• Total personnel costs 4.38%
• Total salaries and wages
• AFSCME contract wages 2.75%
• SCPA contract wages 2.75%
• Non Union COLA 1.5% and merit eligibility 2%
• Total Benefits 1.91%
• Health Insurance premiums 4%
• Pension net 3.85% (after state aid is applied)

6. 2018 General Fund
Expenditures by Department
Administration
15.2%
Planning & Neighborhood Services
6.1%
Parking Enforcement
1.4%
Regional Programs
6.8%
Police
38.0% Public Works
23.2%
Debt/Other
9.2%

7. 2018 General Fund
Revenues
Real Estate Tax
29.6%
Realty Transfer
Tax
4.0%
Earned Income
Tax
18.8%
Local Services Tax
4.5%
Licenses and
Permits
2.8%
Fines and
Violations
4.0%
Interest and
Rents
0.4%
Grants
1.1%
Shared
Revenue/In
Lieu
5.2%
Contracted
Services
26.1%
User Fees
3.7% Special Assessments
0.0%

8. 2018 Budget Highlights
• Restructures the Office of Community Engagement and
moves all related revenue and expenses from
Administration to the Neighborhood and Community
Services budget.
• Includes funding for a wage market study.
• Includes grant revenue from partner organizations to fund
the Cultural Arts Pilot Project.

9. 2018 Budget Highlights
• Include funding for On-Street Parking Meter repairs
and replacements. This is a one-time expense and is
being funded with excess unreserved, undesignated
fund balance.
• Contains no increase in Planning Department
expenses.
• Includes funding for new/upgraded equipment and
uniforms for the Police Department.
• Includes funding for the development of sustainability,
MS4, and project management plans.

10. 2018 Budget Highlights
Includes appropriations for the following Community Grants/Gifts and
Civic Celebrations:
• The Woskob Family Gallery
• The Water Resources
Monitoring Project
• C-NET Community
Programming
• Central PA 4th Fest
• The Spring Creek
Watershed Commission
• Hearts for the Homeless
• Downtown Improvement
District
• Meyer/Everhart Farm
Easement
• First Night State College
• The Partnership:
Campus and Community
United Against
Dangerous Drinking
• The State Theatre

11. 2018 General Fund Overview
• Due to funding limitations, the following ARE NOT included in the
Proposed Budget. Should Council decide to incorporate any of the
proposals into the 2018 Budget, additional revenue will be required.
*This chart provides the amount of funding required and the equivalent real estate
tax rate increases to meet each proposal.
Proposal Amount
Needed
Real Estate Tax
equivalent
Funding for the proposed Historical and Architectural
Review Board (HARB)
$155,974 0.35 mills
Fund an Additional Full-Time Police Officer $96,797 0.22 mills
Fund the Public Works Construction Crew (two Full-
Time Laborers)
$138,430 0.31 mills
Restore Full Funding for Contracted Tree Pruning in
Public Works
$67,000 0.15 mills
TOTAL $458,201 1.03 mills

12. 2018 Budget Calendar
Agenda Item Date
Budget Transmittal to Council October 16, 2017
Review of Executive Summary, Debt Management,
and Pension
October 20, 2017
Review of Receipts, Finance, Tax, Information
Technology, and Insurance Reserve
November 6, 2017
Review of Administration November 8, 2017
Review of Public Works Department November 13, 2017
Review of Public Works Department (continued)
and Capital Improvements
November 14, 2017
Review of Planning and Neighborhood and
Community Services Departments
November 20, 2017
Review of Police Department November 21, 2017
Public Hearing and Council Review December 4, 2017
Council Discussion December 5, 2017
Final Wrap Up December 11, 2017
Adoption December 18, 2017